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ANNUAL FINANCIAL REPORT
1COMPREHENSIVE
1 FOR FISCAL YEAR ENDED JUNE 30, 2013
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ICity of Rancho Cucamonga, California
' Comprehensive Annual Financial Report
Year Ended June 30, 2013
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I Prepared by the
' City of Rancho Cucamonga
Finance Department
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I Tamara L. Layne
Finance Director
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CITY OF RANCHO CUCAMONGA
I COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
TABLE OF CONTENTS
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Number
INTRODUCTORY SECTION
ILetter of Transmittal i
City Officials xxxii
Organization Chart xxxiii
ICertificate of Achievement for Excellence in Financial Reporting xxxiv
FINANCIAL SECTION
IINDEPENDENT AUDITORS' REPORT 1
MANAGEMENT'S DISCUSSION AND ANALYSIS 5
UBASIC FINANCIAL STATEMENTS
I Government-Wide Financial Statements:
Statement of Net Position 19
Statement of Activities 20
UFund Financial Statements:
Balance Sheet-Governmental Funds 22
I Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position 26
I Statement of Revenues, Expenditures and Changes in Fund
Balances -Governmental Funds 28
I Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 30
IBudgetary Comparison Statement(Budgetary Basis) -General Fund 31
Budgetary Comparison Statement (Budgetary Basis) —
Citywide Infrastructure Improvement 32
IBudgetary Comparison Statement(Budgetary Basis) - Fire District 33
IStatement of Net Position - Proprietary Funds 34
Statement of Revenues, Expenses and Changes in Fund
Net Position - Proprietary Funds 35
IStatement of Cash Flows- Proprietary Funds 36
IStatement of Fiduciary Net Position - Fiduciary Funds 37
Statement of Changes in Fiduciary Net Position—Fiduciary Funds 38
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT I
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
TABLE OF CONTENTS
Page
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Notes to Financial Statements 39 I
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES '
Combining Balance Sheet- Nonmajor Governmental Funds 94
Combining Statement of Revenues, Expenditures and Changes ,
in Fund Balances- Nonmajor Governmental Funds 112
Budgetary Comparison Schedules (Budgetary Basis)- Special Revenue Funds:
Gas Tax 129
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Recreation 130
Park Development 131
Beautification 132
Lighting Districts 133
Landscape Maintenance Districts 134
Transportation 135
Pedestrian Grant 136 ,
Community Development Block Grant 137
Assessment Administration 138
San Sevaine/Etiwanda Drainage 139 '
Air Quality Improvement 140
South Etiwanda Drainage 141
Lower Etiwanda Drainage 142
Masi Commerce Center 143 '
Measure I 144
Library Services 145
California Literacy Program 146 ,
Proposition 84— Park Bond Act 147
Asset Forfeiture 148
COPS Program Grant 149
Drainage Facilities 150 '
CA State Library 151
Library Services &Technologies Act 152
Litter Reduction Grant 153 ,
Energy Efficient& Conservation Block Grant 154
Library Capital Fund 155
Senior Outreach Grant 156
Underground Utilities 157 '
Safe Routes to School Program 158
COPS Hiring Program Grant 159
Foothill Blvd. Maintenance 160 ,
COPS Secure our School Grant 161
CA State Library Staff Innovation Fund Grant 162
The Big Read Library Grant 163
Department of Homeland Security Grant 164
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
' FOR THE FISCAL YEAR ENDED JUNE 30, 2013
TABLE OF CONTENTS
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COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued)
1 Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds (Continued):
Public Resource Grants 165
' Proposition 1B 166
Integrated Waste Management 167
Proposition 42—Traffic Congestion Mitigation 168
' Freedom Courtyard Resource Grant 169
Justice Assistance Grant Program 170
Homeland Security Grant 2005 171
Used Oil Recycling Program 172
' Budgetary Comparison Schedules (Budgetary Basis) -Capital Project Funds:
Assessment District 82-1 173
Assessment District 84-1 174
CFD 2000-01 South Etiwanda 175
CFD 2000-02 Rancho Cucamonga Corporate Park 176
CFD 2000-03 Rancho Summit 177
' CFD 2001-01 178
CFD 2003-01 Project Fund 179
Etiwanda Equestrian Facility 180
CFD 2004-01 Rancho Etiwanda 181
' CFD 2003-01 Cultural Center 182
CFD 2006-01 Vintner's Grove 183
CFD 2006-02 Amador on Route 66 184
' Combining Statement of Net Position - Internal Service Funds 186
Combining Statement of Revenues, Expenses and Changes in
Fund Net Position - Internal Service Funds 187
Combining Statement of Cash Flows- Internal Service Funds 188
Combining Balance Sheet-All Agency Funds 192
Combining Statement of Changes in Assets and Liabilities -
I All Agency Funds 198
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION
Financial Trends:
Net Position by Component—Last Ten Fiscal Years 207
Statement of Activities (Condensed)—Last Ten Fiscal Years 208
Fund Balances of Governmental Funds— Last Ten Fiscal Years 210
Changes in Fund Balances of Governmental Funds-
Last Ten Fiscal Years 211
Revenue Capacity: '
Assessed Value and Estimated Actual Value of Taxable Property 212
Direct and Overlapping Property Tax Rates—Last Ten Fiscal Years 213
Principal Property Taxpayers—Current Year and Nine Years Ago 214
Property Tax Levies and Collections— Last Ten Fiscal Years 215
Principal Sales Tax Remitters—Current Year and Nine Years Ago 216
Debt Capacity: '
Ratios of Outstanding Debt by Type—Last Ten Fiscal Years 218
Ratios of General Bonded Debt Outstanding—Last Ten Fiscal Years 220
Direct and Overlapping Debt 221
Legal Debt Margin Information—Last Ten Fiscal Years 222
Pledged-Revenue Coverage— Last Ten Fiscal Years 224
Demographic and Economic Information: 1
Demographic and Economic Statistics—Last Ten Calendar Years 225
Principal Employers—Current Year and Nine Years Ago 226
Operating Information:
Full-Time and Part-Time City Employees by Function— Last Eight Fiscal Years 227
Operating Indicators by Function—Last Eight Fiscal Years 228
Capital Asset Statistics by Function—Last Eight Fiscal Years 229
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City of Rancho Cucamonga
IComprehensive Annual Financial Report
1 June 30, 2013
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' Introductory Section
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Mayor L. DENNIS MICHAEL•Mayor Pro Tem SAM SPAGNOLO
{Thprilit Council Members WILLIAM J.ALEXANDER MARC STEINORTH, DIANE WILLIAMS
L ] Guy Manager JOHN R.GILLISON
' THE CITY OF RANCHO CUCAMONGA
RANCHO
' CUCAMONGA
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December 23,2013
' To the Honorable Mayor,Members of the City Council and Citizens of the City of Rancho
Cucamonga
It is with great pleasure that we present to you the City of Rancho Cucamonga's Comprehensive
Annual Financial Report for the fiscal year ended June 30, 2013. The Comprehensive Annual
Financial Report consists of three sections: introductory,financial and statistical. The introductory
section includes this transmittal letter, a list of principal officials, and the City's organizational
chart. The financial section includes the independent auditors' report, management's diar„esion
and analysis (MD&A), the basic financial statements, notes to the financial statements, and
' combining and individual fund statements and schedules. The statistical section sets forth relevant
financial and non-financial data depicting the City's historical trends and other significant facts.
This report consists of management's representations concerning the finances of the City.
Consequently, management assumes full responsibility for the completeness and reliability of all
of the information presented in this report. To provide a reasonable basis for making these
representations, management has established a comprehensive internal control framework that is
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). As management,we assert that,to the best of
our knowledge and belief,this financial report is complete and reliable in all material respects.
The City of Rancho Cucamonga's financial statements have been audited by Lance, Soll and
' Lunghard,LLP, Certified Public Accountants. The goal of the independent audit was to provide
reasonable assurance that the financial statements of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2013, are free of material misstatement. The independent audit involved
exam__ining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; assessing 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 unmodified
opinion that the City of Rancho Cucamonga's financial statements for the fiscal year ended June
30, 2013, are fairly presented in conformity with GAAP. The independent auditor's report is
' presented as the first component of the financial section of this report.
The independent audit of the financial statements of the City of Rancho Cucamonga was part of a
' broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor
agencies. The standards governing Single Audit engagements require the independent auditor to
report not only on the fair presentation of the financial statements, but also on the audited
government's internal controls and compliance with legal requirements,with special emphasis on
10500 One Center Dr.• F.O. Box 807• Rancho Cucamonga,CA 91729-0807•Tel (909)477-2700• Fax(909)477-2849•www.CiryofRC.us
December 23,2013 '
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
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.
GAAP requires that management provide a narrative introduction, overview, and analysis to
accompany the basic financial statements in the form of Management's Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The City of Rancho Cucamonga's MD&A can be found immediately following
the report of the independent auditors.
L PROFILE OF THE CITY OF RANCHO CUCAMONGA '
General Information:
The City of Rancho Cucamonga currently has an estimated population of 171,058 and encompasses
approximately 40.2 square miles. It is located between the cities of Upland to the west,Ontario to
the south,Fontana to the east and is in the western section of San Bernardino County which is in
the southern part of the State of California. The local economy includes a diverse business base of
office, light manufacturing and distribution, and retail which emphasizes the City's efforts at
attracting and retaining sales tax generating businesses to help provide a stable financial base. '
Government
The City of Rancho Cucamonga(the City)was incorporated in 1977 as a general law city under '
the provisions of the Government Code of the State of California,and 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 and City Attorney.
Reporting Entity and Its Services:
The City has included within its reporting entity for financial reporting purposes all agencies for 1
which the City is financially accountable. These agencies include 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 1.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,
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1 December 23,2013
To the Honorable Mayor,Members of the City Council
' and Citizens of the City of Rancho Cucamonga
' traffic safety maintenance and improvement, animal care and services, and a full range of
recreational and cultural programs for citizen participation.
' The Rancho Cucamonga Public Improvement 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. The Rancho Cucamonga Fire Protection District was taken over from the County
of San Bernardino as a subsidiary district of the City in July 1989 for the purpose of fire suppression
within its boundaries. The Rancho Cucamonga Library became a part of the City when it withdrew
from the San Bernardino County Library System in July 1994. It strives to inform and enrich our
community by providing access to traditional and technologically innovative resources. It also
supports and encourages education and the love of reading in a welcoming atmosphere with a
knowledgeable, service-oriented staff. 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.
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 ("the Bill")
that provides for the dissolution of all redevelopment agencies in the State of California. This
action impacted the reporting entity of the City of Rancho Cucamonga that previously had reported
a redevelopment within the reporting entity of the City as a blended component unit. The Bill
provides that upon dissolution of a redevelopment agency, either the city or another unit of local
government will agree to serve at the"successor agency"to hold the assets until they are distributed
to other units of state and local government. On January 11,2012,the City elected to become the
Successor Agency for the former redevelopment agency in accordance with the Bill. See Note 14
' for more information on the Successor Agency Trust for the Former Redevelopment Agency.
Local Economy:
The City is continuing to recover from past revenue declines with slow and gradual revenue growth.
Key elements contributing to this growth include the following:
• Unemployment levels continue to improve within Rancho Cucamonga at a faster level and
are more favorable than the County overall;
• Employers within the City reached a new peak level of employment in 2012,thereby fully
recouping the substantial losses that occurred during the recent recession;
• Small but steady increases in taxable sales of general merchandise;and
• The housing market continues to recover with prices increasing, supply being at record
lows,and strong demand occurring.
Historically, Rancho Cucamonga's economic base has been one of the Inland Empire's strongest.
' Job and payroll growth have far exceeded regional and California rates since 1990. The City's
competitive lease rates, transportation network and community amenities continue to attract
businesses of all types. In addition to its manufacturing and distribution sectors, the City's
' commercial office sector has grown and many new Class A facilities were constructed in the last
few years to accommodate future growth. Rancho Cucamonga has also seen a migration of highly
educated technicians,professionals and executives over the past few years and many of the City's
resident workers have jobs in management,professional,and technical occupations.
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December 23,2013 ,
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga ,
The City is well underway in its economic development programs following the State of
California's elimination of Redevelopment Agencies and tax increment financing statewide. The
City is working with the business and real estate communities to maintain and rebuild effective
economic development programs to promote private investment,job retention,and growth. A key
City Council goal for FY 2013/14 is the creation of an Economic Development Plan and strategy
for the City that takes into account the loss of redevelopment while recognizing both the changing
nature of the marketplace as well as the City's transition to an in-fill community.
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 services; operations and
maintenance; capital outlay; debt service; and transfer out. 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. Revenues are also estimated
annually in the adoption of the annual budget. Revenues and expenditures are monitored
throughout the year with quarterly updates provided to the City Council. I
Long-term Financial Planning:
Annually, the City updates a five-year Capital Improvement Program (CIP). Planned capital '
expenditures from special, non-operational funds for FY 2013/14 total $53,473,540. The CIP
includes the Civic Center's landscape and renovation design, parking and exterior lighting, and
roof and patio replacement;the Fire District's Jersey Station 174 Training Facility; street lighting
enhancements,utility underground on Base Line Road from Carnelian to Vineyard and Base Line
Road at the I-15 Freeway; Base Line Road at I-15 Interchange capital improvements; and local
street pavement at various locations. Funding comes from multiple sources including Gas Tax
funds, Measure I fluids, Park Development funds, Transportation fluids, Special Districts funds,
capital reserves, bond proceeds remaining from the former Redevelopment Agency, and various
grants.
Cash Management Policies and Practices:
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, municipal bonds, commercial paper, and the State of California's
Local Agency Investment Fund(LAW)in accordance with State laws governing deposit of public
funds. See Note 3 for a list of the City's authorized investments. The objective of the investment
portfolio is to meet the short and long term cash flow demands of the City. To achieve this
objective, the portfolio is structured to provide safety of principal and liquidity, while then
providing a reasonable return on investments.
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December 23,2013
To the Honorable Mayor,Members of the City Council
' and Citizens of the City of Rancho Cucamonga
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. As of June 30, 2013, the City of Rancho Cucamonga does not have any
bonded indebtedness.
Risk Management:
During Fiscal Year 2012/13, 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. Various risk control techniques,
' including employee accident prevention training, employee wellness seminars and fairs, safety
programs and employee hazardous identification programs have continued to minimize accident-
related losses and exposure by the public.
The City of Rancho Cucamonga is self-funded for the first $500,000 of loss for general liability
claims and purchases coverage for losses ranging from $500,000 to $34 million. For workers'
compensation claims, the City is self-funded for the first $250,000 and purchases coverage for
losses ranging from $250,000 to $50 million. Additionally, the City is self-funded for the first
$250,000 for employment practices liability claims and purchases coverage for losses ranging from
$250,000 to$34 million.
Pension Benefits:
The City provides pension benefits for all employees through a statewide plan managed by the
California Public Employees Retirement System (Ca1PERS). The City has no obligation in
connection with employee benefits offered through this plan beyond its annual contractual
' payments to Ca1PERS. Additional information on the plan can be found in Note 9 in the notes to
the financial statements.
IL HIGHLIGHTS OF FISCAL YEAR 2012/13
Redevelopment Agency:
On February 1, 2012, the Successor Agency to the Rancho Cucamonga Redevelopment Agency
was formed as a result of the State's action to eliminate Redevelopment Agencies in California.
The Successor Agency assumed all of the duties and responsibilities of the former Redevelopment
Agency and is tasked with winding down the Agency's activities.Since June 2011,the Agency has
been restricted from entering into any new contract As a result of the elimination of
redevelopment, the Agency has worked this past year to successfully complete existing projects
and to maintain one affordable housing program.
December 23,2013 I
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga I
Economic Development I
The Community Development Group has become the lead for pursuing economic development
programs and opportunities. Community Development currently provides coordination and
support for companies and real estate professionals pursuing site acquisition, and business
relocation and expansion. Also, within Community Development is the Rancho Cucamonga
Municipal Utility (RCMU). The utility this past year has also played a role in economic
development by creating an economic development incentive rate that targets high electric users
that are also large employers.
The City also worked with the City of Ontario and the Ontario Convention and Visitors Bureau to I
establish the Greater Ontario Tourism Marketing District(TMD)with the hotels in the two cities.
The TMD was established to create a dedicated revenue source for promoting tourism and travel to
the area which in turn will increase hotel stays,patronage of local restaurants and retail stores,and
provide a greater awareness of the recreation and business opportunities available in the area.The
TMD was successfully established in June 2013 and is being managed by the Ontario Convention
and Visitors Bureau. I
In order to further stimulate economic development, the City Council/Fire Board authorized the
suspension of Fire Inspection Fees in June 2013.
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Affordable Housing
Due to the elimination of redevelopment, the Agency has limited affordable housing resources I
going forward and has had to make difficult decisions involving the termination of many of its
successful programs.
Home Ownership:
Citywide First-Time Homebuyers Program: This program has been eliminated. Prior to I
elimination the Agency had provided loans up to$80,000 in the fora of a silent second mortgage
to qualifying low and moderate-income families. To date, the program had assisted over 117
families. I
Northtown Home Ownership Program: This program has been eliminated. In past years the
Redevelopment Agency had partnered with the Nord town Development Corporation to implement
a home ownership program,which had assisted 48 families in their pursuit to become home owners.
Family/Senior Housing Rental Opportunities:
Housing that is affordable to families who want to live and work in Rancho Cucamonga continues
to be a challenge. Affordable rents for family and senior housing range from $3524604 for a
studio apartment;$357-$662 for a one-bedroom unit and$424 4811 for a two-bedroom unit.
On a go forward basis there will be limited resources available to address affordable housing needs.
A portion of the loan between the City and the former Redevelopment Agency(see Note 14), as
well as proceeds from housing bond funds, are the two primary sources of revenue available for
housing programs and projects. These potential funding sources are significantly less than what
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December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' the Agency has had access to in the past. Also, these sources are one time money and therefore
cannot be used for on-going programs. Prior to the elimination of redevelopment, the following
accomplishments were achieved.
tFamily Housing
• Las Casitas Apartments— 14 units • Rancho Verde Apartments— 104 units
• Mountainside Apartments— 188 units • Sycamore Springs Apartments—96 units
• Monterey Village Apts—110 units • Villa del Norte Apartments—88 units
1 • Pepperwood Apartments—228 units • Sunset Heights Apartments— 116 units
• Rancho Verde East Expansion—40 units • Villaggio at Route 66-131 units
• San Sevaine Villas—225 units
Senior Housing
' • Heritage Pointe Apartments—48 units
• Olen Jones Apartments—96 units
• Villa Pacifica Apartments—158 units
tAdditional Housing Programs/Activities
The Agency has developed or participated in a number of other housing related programs which
are listed below. At this time, the only program which the State is allowing to continue is the
Mobile Home Rental Assistance Program. It should be noted that the funds for this program are
provided every six months and the State has the opportunity to reject the funding of this program
' at any time in the future. This program provides up to $100 in assistance for the space rental
payment for mobile home owners. The program operates in all eight of the mobile home parks
located in the City and assists more than 120 families. Several other Housing Programs or
' Activities that remain ongoing are:
• Workforce Housing Marketing Strategy
• San Bernardino County Homeless Partnership
• Foreclosure Prevention Workshops
' Capital Improvements
In the future, the Successor Agency will continue to fiord capital improvement projects utilizing
the remaining bond proceeds of the former Redevelopment Agency. Projects that will continue
with this funding include the 1-15 Interchange at Base Line Road improvements and,depending on
funding,potential improvements to the westerly portion of Foothill Boulevard.
Prior to the elimination of redevelopment, the Agency was responsible for funding capital
improvement projects to assist in the elimination of blighted conditions within the community and
to encourage additional investment by the private sector. The more significant projects the Agency
handed prior to its dissolution include:
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December 23,2013 '
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 ,
• East Avenue Master Plan Storm Drain
• Foothill Boulevard Improvements
• Etiwanda/San Sevaine Regional Storm Drain
• I-15Base Line Interchange
• Pacific Electric Trail
• Corporate Yard Expansion '
• Demens Basin/Hellman Fire Station Site Preparation
Engineering Services: ,
The Department is comprised of one lead section,the Engineering Administration Section,headed
by the Director of Engineering Services/City Engineer, and five subordinate sections. The
following provides highlights of the major accomplishments achieved during the reporting period
and a description of the major capital projects completed.
Engineering Administration Section 1
In addition to overseeing the operations of the Engineering Services Department's full-time and
part-time employees and$38 million in combined operating and capital budgets,the Engineering
Administration Section managed several significant projects this year. Key items this year included
updating the City's comprehensive Capital Improvement Program document,research and analysis '
of implementing a paid parking program at the Rancho Cucamonga Metrolink station,and a ribbon
cutting ceremony for the completion of the Foothill Blvd.Improvements and Route 66 Trailhead.
Capital Improvements Section ,
The Capital Improvements Section is responsible for the development and implementation of the
City's Capital Improvement Program and the design, inspection and contract administration of
various City-funded public improvement projects including paving, curb and gutter, sidewalks,
landscape and irrigation, storm drains,traffic signals,City buildings, and park facilities. A major
accomplishment for the Capital Improvements Section for Fiscal Year 2012/13 was the completion
of the Foothill Blvd.Bike and Pedestrian Bridge and the Route 66 Trailhead joining the seven miles
of Pacific Electric Trail, and the master plan storm drains in East Avenue and Hellman Avenue
making the drive and walking much safer during rain storms. The City utilized Local and
Redevelopment Agency Funds to finance these spectacular projects. A continued priority for the
Section has been maintaining the Annual Comprehensive Capital Improvement Program document
which gives a five-year forecast for each active capital endeavor budgeted by the City. A total
of 21 Capital Improvement Projects amounting to over$27 million dollars were completed during
Fiscal Year 2012/13.
The following are other key capital projects that were completed during Fiscal Year 2012/13: ,
• ADA access ramps at various locations throughout the City along with the Konocit Cul-
de-sac improvements joining Bear Gulch Park.
• Local Street Pavement Overlay and Slurry Seal.
• Pedestrian bridge replacements crossing over the Deer Creek Channel north of Church and
Base Line. '
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1 December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' • Manzanita Drive storm drain improvements from Beryl St westerly.
• Etiwanda Creek Park parking lot renovation and West Beryl Park ADA retrofit
improvements.
' • Traffic Signal improvements at Church and Terra Vista,Etiwanda and Garcia,and Wilson
and Canistel.
• Solar Photovoltaic system installation at the Biane Library.
• Pavement rehabilitations at Lemon Ave between Sapphire and Carnelian,Archibald Ave.
between Foothill and Base Line, Church St between Hellman and Archibald, 4th St.
between the I-15 and Santa Anita, Arrow Route between Baker and Archibald, and
Milliken between Arrow and the 210 freeway.
Transportation Development Section
The Transportation Development Section oversees the design, installation, and operation of the
City's traffic circulation and traffic control facilities,traffic studies, traffic counts, traffic permit
issuance, and investigation of citizen concerns. The Transportation Development Section
continues to coordinate with Caltrans and SANBAG on the I-15 / Base Line Road Interchange
Improvements Project This project involves the reconstruction of the interchange to improve
safety and increase efficiency. The Section is currently managing the 19th Street Controller
Replacement Project which includes upgrades to the traffic signal controller equipment along 19th
Street,the installation of protected permissive left turns on Hermosa at the intersections with Base
Line and Foothill,and installation of audible pedestrian signals at various locations.
Land Development Section
' The Land Development Section is responsible for the review and conditioning of proposed
developments,as well as the technical plan check,permit issuance,and construction inspection of
developer-funded public improvements such as paving,curb and gutter, sidewalks, landscape and
' irrigation, storm drains, traffic signals, and park facilities. In addition to the normal Land
Development responsibilities on the increase, staff has the task of working with Information
Services in reviewing the new Accela land management software.
Environmental Programs Section
The Environmental Programs Section is responsible for administering the City's environmental
programs which aim to encourage the preservation of natural resources and prevent stormwater
pollution, thereby ensuring compliance with state and federal mandates such as AB 939 and the
National Pollutant Discharge Elimination System (NPDES). Highlights for this year include the
completion and opening of the new Household Hazardous Waste Collection Facility, permanent
closure of the old 1113W site, conducting over 900 storm water inspections, coordinating six used
oil filter exchange events, and distribution of recycling containers to sports groups, schools, and
businesses.
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1 . ix
December 23,2013 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga '
Municipal Utility Section • '
The Rancho Cucamonga Municipal Utility (the Utility) functions as a "spot utility" providing
electric service to commercial developments including the Victoria Gardens Regional Center as
well as surrounding retail and commercial developments that were built within RCMU's service
territory. This fiscal year,the Utility embarked on its mission to be a greener utility by utilizing
renewable energy. The Utility developed a 7.5 kW solar system and an interactive kiosk at the
Victoria Garden's Library and Cultural Center, which coincided with a Renewable Energy Play
and Learn Island'*', a project intended to help create a dialog between parents and children
regarding how renewable energy sources can be harnessed and distributed using hands-on,
interactive play. The Utility also began receiving energy from two nearby landfill gas facilities to
meet its State Renewable Portfolio Standard requirements.
Public Works Services: ,
The Public Works Services Department(PWSD)is the steward of the City's growing infrastructure
of buildings,streets,storm drains,parks and landscape improvements.To fulfill its broad mandate,
the Public Works Services Department is headed up by the Public Works Administration Division
which is charged with the management of three subordinate divisions: Facilities Maintenance,
Streets and Storm Drains Maintenance, and Parks and Landscaping Maintenance. The following
are the highlights within the Public Works Services Department during Fiscal Year 2012/13:
Administration Division
• Construction of the new Public Works Services Center began in July 2011 and was
completed in February 2013. This expansion provides the space greatly needed to
accommodate the City shifting from a growth period to a maintenance mode. The Public
Works Services Center has incorporated several "green" features such as California
native/drought tolerant landscaping, subterranean and drip irrigation, large windows and
light wells that take full advantage of natural lighting and allowing for daylight harvesting,
LED parking lot lights,pervious pavement,the use of sustainable finishes throughout the
building, solar panels cover 50% of the roofline for the generation of electricity, and a
smaller solar panel system to supplement the heating of water. '
• In addition to the Public Works Services building, a new Household Hazardous Waste
(HHW) collection facility was constructed along the northeast corner of the site. This
facility also has drought tolerant landscaping, solar lighting, and sky lights incorporated
into its construction. The new•HHW collection facility provides temporary storage of
household hazardous materials collected from residents and has improved operations and
customer service by reducing the number of severe weather closures by providing a
workspace protected from weather conditions;increased storage space;and drive approach
designed to handle a large volume of participants.
Facilities Maintenance Division
• Etiwanda Sports Lighting Replacement Project: As a part of the routine maintenance ,
performed at Etiwanda Creek Park, the sports lighting at two sports fields was replaced
since the previous light fixtures were at the end of their service life. The scope of work
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1 December 23,2013
To the Honorable Mayor,Members of the City Council
Iand Citizens of the City of Rancho Cucamonga
consisted of the removal and replacement of the existing twenty-four year old sports
lighting fixtures and the installation of the new electrical wiring. The new sports lighting
fixtures use less energy(1000-watt per fixture instead of original 1500-watt per fixture)
and still provide the same level of illumination. Staff anticipates a reduction in energy
consumption of 11% as well as a noticeable decrease in maintenance costs due to the
increased longevity of the new fixtures. The contract was awarded in January 2013 and
' was completed in February 2013.
• Sports Complex Clarifier Replacement: After years of use,the existing Sports Complex
clarifier had started to deteriorate and, in order to comply with environmental
requirements, the clarifier had to be replaced. The scope of work included saw cutting
and removing the concrete slab over the existing clarifier, disconnecting the pipes,
removing the existing clarifier, installing the new sand oil interceptor, reconnecting the
pipes and finally pouring a new concrete slab. The contract was awarded in January 2013
and the project was completed in July 2013.
' • Central Park Boiler Replacement: In the fall of 2012 the City received written notice that
the boiler located at Central Park was not compliant with AQMD rule 1146.1 and needed
to be replaced with a boiler that meets these standards. The Public Works Services HVAC
contractor removed the old Ajax boiler and installed a new.Raypak boiler meeting all the
new requirements of the AQMD.
' • Many smaller projects were completed during FY 2012/13 including: painting of parking
structures,Public Safety remodel and locker room carpet replacement at Victoria Gardens,
and the installation of sports flooring in the wellness gym at City Hall.
' Streets.Storm Drain,and Fleet Maintenance Division
• The illuminated Street Name Sign Replacement program continued into FY 2012/13. The
scope of work included retrofitting Illuminated Street Name Signs with LED lighting,
replacement of damaged signs and/or individual sign panels, and relocation of complete
illuminated street name signs from mast arm mounting to sign davit arm mounting. This
' project promotes energy efficiency by continuing to retrofit the illuminated street name
signs with more energy efficient LED lighting. The majority of signs replaced during this
cycle were on Archibald Ave.and Vineyard Ave.between 6th St and Banyan St.
• CNG Station Expansion: The design for the CNG station expansion began in FY 2012/13,
and construction is expected to occur sometime during FY 2013/14. As the budget allows,
PWSD will take a phase approach to construction based on funding available.The base bid
will consist of an additional compressor and a fuel management system that will make it
possible to accommodate fast filling vehicles for other entities and back charging them for
our costs. The additive bids will include the infrastructure for additional time-fill posts and
associated hardware. We have had interest from a few public agencies wanting to use our
fast-fill dispenser for mid-day fill ups of their vehicles.
' • Vehicle Purchases: During FY 2012/13,five replacement vehicles were purchased and the
City received delivery on two additional vehicles that were purchased the prior year. All
seven vehicles are CNG powered and all will be partially funded through a grant from the
1 xi
December 23,2013 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga ,
Mobile Source Air Pollution Reduction Review Committee(MSRC). To date,we have 20
CNG vehicles in service, 3 CNG sedans on order, 2 electric vehicles, and 31 hybrid
(gas/electric)vehicles in our fleet.
The MSRC provides funds for the purchase of alternative fuel vehicles and infrastructure '
projects that reduce air pollution from motor vehicles within the South Coast Air District
in Southern California pursuant to air quality and provisions of the California Clean Air
Act AB 2766. Over the past few years,the City has been successful in obtaining funding
for projects such as the Compressed Natural Gas (CNG) station, the CNG Station
Expansion(mentioned above), Fleet Shop Modification, and the purchase of several new
CNG vehicles.To date,we have received almost$1 million in MSRC grant funding.
• Sidewalk Inspection Program: In January of 2010, the PWSD developed a three-year
citywide sidewalk inspection program to identify deflections on sidewalks within the
public right-of-way which may cause someone to trip and fall. PWSD divided the city into
twenty-four grids, which is on a two-year calendar rotation. One grid is inspected per
month with crews scheduled to ramp or grind deflections found during the monthly
inspection process. On year three we inspected City maintained paseos citywide and
followed up with ramping and grinding as needed. In January of 2013,we started with the
citywide sidewalk inspection program three year process once again. Our proactive
approach to our aging sidewalk infrastructure has greatly reduced the City of Rancho
Cucamonga's liability.
Parks and Landscape Maintenance Section '
• For the 24th year, the City of Rancho Cucamonga was recognized by the Department of
Forestry and Fire Protection for effectively managing public tree resources throughout the
past year.The Tree City USA award was presented at a tree planting ceremony during the
Arbor Day Festivity in May.
• Tennis Court Refinishing:The tennis courts at Lions East Park,Beryl Park and Day Creek
were refinished during FY 2011/12 and completed in FY 2012/13.The existing surface of
the tennis courts were worn and chipping away due to weather and normal use.This project
resurfaced the courts by stripping away the old existing paint,grinding any high points and
repainting the courts.
• Recycled Water Update: During FY 2011/12,Red Hill Park was retrofitted for recycled 1
water and the final transfer of water to the recycled system occurred in April 2013,with a
ribbon cutting on July 23, 2013. Twenty parkway and median islands sites in various
landscape maintenance districts and 2 park sites(Victoria Arbors Park and the Adult Sports
Complex)have already been connected to the recycled water system. Even though there
are no new opportunities for the City to connect to existing recycled water supplies, the
City is still eager and willing to do so in the future when they become available.
• Park and Landscape Update: Staff continues to increase the use of mulch to create an
environment for healthier plants and lower water usage. Park crews along with NPDES
and Buntec have set up a program where the City's wood waste is being recycled and
reused throughout the city as mulch. Mulch helps to reduce soil moisture evaporation,
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1 December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
cools the soil and allows beneficial micro-organisms to thrive and creates a weed barrier.
The use of mulch is aesthetically appealing, improves the beauty of the landscape, and
helps to reduce the cost of plant material,water and labor.
t • In October 2011, bids were solicited for the replacement of several park lattice shade
shelters at Red Hill,Heritage,and East Beryl Parks. These shade shelters were twenty year
old structures that were exhibiting significant water and termite decay. In addition, the
wood lattices were deteriorating and unattractive.This project removed and installed new
lattices that will provide a structurally sound and aesthetically pleasing shade shelter.This
project was completed early in FY 2012/13.
• Playground Rubberized Surface Repairs/Replacement: The City utilizes playground
I •
rubberized resilient surfacing at several park playgrounds throughout the City. Due to
normal wear and tear, the playground surfaces at several parks throughout the City were
repaired by removing worn and aged areas and replacing them with new rubberized
material.
' • Garcia Park and Parking Lot Light Upgrades: As part of the City's efforts to reduce costs
and become more energy efficient,the park lights and parking lot lights were upgraded to
induction type fixtures. The Parks Facility staff worked with several vendors to come up
with an induction retrofit that can be installed into the existing pumpkin head type fixtures,
as a plug and play installation. The pumpkin head fixture has been the"go to" fixture in
' the industry for its durability and light distribution, but uses a lot of electricity to operate.
By converting these fixtures to induction,the electricity use could be reduced by 33-50%
and still get the longevity of a great fixture.
' • LMD4 Paseo Lighting Retrofit: Parks Facility staff identified and worked on a contract to
retrofit the paseo lighting in LMD4 to LED type lighting fixtures. They were able to use
the existing poles and electrical infrastructure, while collecting the old fixtures for future
retrofit or temporary replacements at other locations. The new LED lights will provide
more light with less spillover to the adjacent residents. They will also help reduce the
electricity costs by 50%and minimize maintenance for a longer period of time.
• Day Creek Park Security Lighting Retrofit: As part of the ongoing efforts by the City to
reduce costs and become more energy efficient,the first phase of retrofits were done to the
park lights by retrofitting them with induction type fixtures. It is expected to take four
phases with staff performing the installation as another means of cost savings to the district
Once completed, the energy savings is expected to be 33-50% of the present cost and
maintenance intervals will be extended to a 4 to 7 year rotation.
Haven Median Landscape Retrofit Project To achieve water and labor savings and along with
working towards a `green' environment,the City renovated the Haven Median landscape. Using
the knowledge and experience of City staff and our current landscape maintenance contractor,the
turf was removed along with some declining trees and low water use vegetation was planted with
a water efficient irrigation system. The planting of Myoporum and Acacia ground cover where turf
once existed still provides the aesthetic look of greenery without the excess water and maintenance
labor need. These areas were retrofitted with a Netafim drip irrigation to distribute water at the
I
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December 23,2013 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga I
plan;where it is needed,without wasting water. This is expected to provide a return on investment ,
in 2.5 years with a savings of labor and water totaling approximately$90,000 in the first year alone.
Planning: ,
The Planning Department processed a wide variety of projects during the 2012/13 fiscal year. The
following are the highlights of those activities. ,
Current Planning
In Current Planning, a number of major development projects, permit entitlements and special `
projects were processed. Some of the activities for FY 2012/13 include:
• A proposal to construct two industrial warehouse buildings of about 556,000 square feet
(Building 1)and about 1,034,000 square feet(Building 2)on a property comprised of three
parcels with a combined area of 74.7 acres by Goodman Rancho SPE,LLC,located at the
southwest corner of Arrow Route and Etiwanda Avenue. This project will be constructed
in two phases and is expected to begin construction by early 2014.
• An approval for a 291-lot residential subdivision of about 79.67-acres, by Lennar Homes '
of California,located approximately 525 feet east of Etiwanda Avenue at the north side of
Arrow Route. This project is expected to begin construction by mid-2014.
• Planning staff continues to fine tune the development code to clarify standards, reinstate
unintentional omissions and develop new amendments in response to changing land use
conditions. Two separate code updates were approved by the City Council this year. ,
• Upgrading our land management software system from Tidemark to Accela has been
started and is anticipated to be in effect in April 2014. This includes converting our existing
data between systems as well as configuring the new system to meet current and anticipate
future needs.
Advance Planning
The Advance Planning section was involved in the following special projects:
• A joint public meeting with the City Council and Planning Commission for the Compass ,
Blueprint Demonstration Project (Foothill Boulevard Bus Rapid Transit Study) was
conducted on December 18, 2012. The final study and PowerPoint was presented by the
consultants and staff to the City Council in June 2013. Receiving positive feedback on the
direction of the study. Staff is working on the appropriate next steps to continue this effort
to encourage more sustainable types of development.
• Staff worked on completing the application for SCAG's FY 2013/14 Sustainability
Program for the Feasibility Analysis for the Relocation of the Metrolink Station in Rancho
Cucamonga. On September 12'", the SCAG Regional Council approved and awarded a
Sustainability Program grant valued at approximately$150,000 in planning services. The
project was ranked#58 on the priority list and will be initiated as fiords become available.
I
xiv ,
December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga -
' The project is estimated to start in late Spring to early Summer 2014, and project kick-off
approximately three months following RFP release.
• The City is participating (along with 20 other local jurisdictions) in the San Bernardino
County Regional Greenhouse Gas Reduction Plan sponsored by SANBAG. The GHG
Reduction Plan addresses the requirements of AB32 and SB375 and could be used in the
development of a local climate action plan. The Draft Environmental Impact Report(EIR)
is available for a 60-day public review through December 19, 2013, with the anticipated
release of the final Regional Plan in early 2014.
• The 2013 Housing Element update is currently being prepared by staff. This Housing
Element update will focus on updating changed circumstances and revised data and
submitting the document to the California Department of Housing and Community
Development by the February 15,2014 deadline.
Historic Preservation
Historic Preservation activities included the following:
• Historic Preservation Month for 2013 was celebrated throughout the month of May and
consisted of activities such as the annual "Mother's Day Tea" hosted by the Etiwanda
Historical Society; a local author book signing event at the Barnes and Noble store
' performed by local authors;and a"Local History Night"that was an evening event for the
public that was hosted by the Library Services Department and the Planning Department
on May 10, 2013. This year,we had a western theme and featured games, local authors,
' exhibits and live music.
Building and Safety:
The Building and Safety Department provides plan checking, inspection and permit activities for
construction projects to meet State Model Codes including building, fire, ADA, energy, grading,
plumbing, mechanical and electrical codes. The department also provides code enforcement of
municipal code and property maintenance standards in a coordinated environment.
Building and Safety continues to enhance the use of permit software that helps to expand its use to
on-line permit processing of fee payments. It also provides an interactive voice response system
which allows customers to access permit and inspection in formation 24 hours a day,7 days a week.
The department conducted over 20,076 inspections, responded to over 715 complaints and
investigations,and issued over 2,900 permits during the 2012/13 fiscal year.
Administration Services
The Administration Services Section continues to improve communication with customers by
enhancing public relations through website development, providing user friendly forms online,
' creation and design of an informative department brochure, revision and updating forms and
handouts, and the publication of a quarterly newsletter. An additional service provided by this
division is the administration of the Mobile Home Accord Agreement program.The division works
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December 23,2013 ,
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
with the eight(8)mobile home park owners and managers to ensure rent stabilization for mobile '
home residents on fixed incomes.
The Department also continues to work on updating the current fee study. The new fees were
adopted by the City Council in December 2012.
Building Inspection ,
The Building Inspection Section has assumed the enforcement responsibilities of mobile home
parks and has been working with the parks to discuss outstanding issues and concerns, while
assigning an Inspector to the parks that is responsible for ensuring the properties are maintained.
In addition, this unit works with Code Enforcement to abate properties that are vacant and
abandoned due to foreclosed residential and commercial properties.
Plan Check and Support Services
The Plan Check and Permit Section continue to address the reduction of projects by keeping all '
projects in-house for plan review and inspection services. Additionally, the Building Inspectors
have enhanced their customer service to include over the counter plan review.
Fire Construction Services
Unique to Rancho Cucamonga is the Fire Construction Services Section located within Building
and Safety. On behalf of the Rancho Cucamonga Fire Protection District, Fire Construction
Services performs all development and technical review related to fire codes and standards for new
proposed projects, plan review and permit issuance of all fire protection systems (automatic fire
sprinklers,fire alarms/monitoring systems and hood suppression systems)and the section provides
all fire inspections for new construction.
Additionally,this Section performs Wildland Interface reviews within the Very High Fire Hazard ,
Severity Zones, and they continue to work diligently with the Fire District to help local business
come into compliance with the current fire codes while minimizing the potential disruption to their
business. '
Grading Services
Our Grading Services Section provides review and approval of rough and precise grading plans for
construction of residential and commercial projects. This section meets with developers,
neighborhood groups and local residents to discuss plans and proposed projects, along with
investigates complaints regarding a wide variety of building and construction.
Additionally, this section continues to provide cross department support to the Engineering and
Planning Departments,with project review during the entitlement process, performing reviews of
the Storm Water Quality documents, and acting as the City Land Surveyor for the Engineering
Services Department.
1
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December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' Code Enforcement
This section continues to provide services for enforcing requirements of municipal code,property
maintenance standards, zoning related issues, and promoting and educating the general public to
maintain healthy, safe, and clean living and working environments. Code Enforcement receives
requests for service each year on certain areas of the Municipal Code,such as property maintenance
and health and safety concerns.
This section has a comprehensive program which protects a property owner's investment,promotes
public health and welfare,and enhances the quality of neighborhoods. It is an integral part of the
City's commitment to neighborhood preservation. When homes and businesses are properly
maintained,it has a positive effect on the appearance of our community.
' During FY 2012/13,Code Enforcement continued to promote the volunteer program and had three
(3) very active individuals who assisted staff with a variety of tasks. A Shopping Cart Retrieval
Ordinance was adopted which required business owners to retrieve their carts within 48 hours of
being removed from their premises. In addition, they continued their successful neighborhood
clean-up efforts by assisting over 115 residents and collecting approximately 12-tons of garbage,
and 1-ton of e-waste.
' Finally, this section is responsible for enforcing municipal codes against owners who have
abandoned or vacated their properties. During this year, Code Enforcement handled over 4,341
complaints.
Community Services:
LSenior Services
The motto of the James L.Smite Senior Center is Stay Healthy,Live Longer. Thousands of seniors
' in Rancho Cucamonga have embraced this philosophy for life and are active participants at our
dynamic Senior Center. Offering a variety of recreation, education, fitness, cultural, nutrition,
health and wellness programs and services, the Senior Center continues to be the focal point for
' older adult services in Rancho Cucamonga. The Senior Center is a place where senior adults can
spend the best years of their lives!
At the core of the Senior Center's expansive program is the daily lunch program which provides
inexpensive hot meals to over 190 seniors at the Center and in their homes.Another vital program
for seniors,the Silver Fox Express Senior Transportation Service,provides essential transportation
to the seniors in Rancho Cucamonga. The 18 member Senior Advisory Committee had one of its
most productive years to date. Boasting several accomplishments and a successful year of
fundraising for the Silver Fox Express,the Committee hopes to continue to build on past successes.
Cultural and Performing Arts
The Lewis Family Playhouse at the Victoria Gardens Cultural Center completed its seventh season
' presenting a wide variety of performances for all ages and interests, offering a great menu of
entertainment options including music, dance, comedy, family theatre, and Broadway-style
musicals.
1 xvn
December 23,2013 ,
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
The Rancho Cucamonga Community Theatre brought two delightful new productions to the stage
this year. To Kill A Mockingbird and The Fantasticks. The City's own theatre company,MainStreet
Theatre Company produced three shows including Pinkalicious The Musical,Aladdin's Luck and
The Phantom Tollbooth.
Special Events and Special Projects ,
Last year over 30,000 community members attended the Department's major community-wide
special events. Last year's special events included: 41'of July Fireworks Spectacular,Movies and
Concerts in the Park,World Music Concerts,Founders Festival Community Parade,Veteran's Day
Celebration and Community Picnic, Cinco de Mayo Celebration, Cucamonga Challenge and
Celebration of National Physical Fitness Month, and Springtime Movies in Town Square at
Victoria Gardens.
Freedom Courtyard
January 2013 saw the dedication of Freedom Courtyard,a civic and cultural art project in the heart
of the City of Rancho Cucamonga designed and built to strengthen the community and provide a
centralized military tribute area honoring our veterans—past, present and future. Designed with
significant community involvement and funded through a community-led fundraising campaign,
Freedom Courtyard is a reflection area to contemplate and understand the invaluable service
provided by active members and veterans of the United States Armed Forces;providing a place for
visitors to reflect on those who have honorably served and continue to serve our country, and pay
tribute to and honor those who have made the ultimate sacrifice.
Contract Classes '
The Community Services Department has the largest contract class program in San Bernardino
County.This year the program offered a variety of recreational,leisure time classes such as:Music,
Dance, Fitness, Dog Obedience, Child Development, and Arts & Crafts. Classes were offered at
City facilities and local studios.A total of 1,900 classes were offered during the past year with a
focus on supporting a Healthy RC lifestyle.
spg
The Sports Division provides a wide variety of Pee Wee, Youth and Adult activities for our I
residents. A Summer Sports Camp at Alta Loma High School was again offered this year for the
community's youth. Our `Learn to Swim' aquatics program taught over 2,000 participants new
swimming skills.A wide variety of Adult Sports Leagues and Tournaments were available for adult
community members as well. Finally,the Northtown Partnership,a collaboration between the City
of Rancho Cucamonga Community Services Department and The Northtown Housing and
Development Corporation, continues to provide recreation and sports activities in a safe
environment to the residents in this portion of the city.
Youth and Family
The Community Services Department's Playschool program is for children ages one through five.
Over 750 children attended classes focusing on building children's self-esteem,attention span and
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1 December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
social development. Playcamp is the summer version of our Playschool program with over 1,000
children attending this past summer. The Teen Center is located inside Lions West Community
Center and provides a place for local teens to participate in activities,workshops,and special events
after school and during the summer months. The Teen Recreation Activity Club(TRAC)is a year
round volunteer/leadership club providing teens an opportunity to get involved in their community
and make a difference.
RC Family Resource Center
The RC Family Resource Center provides a link to over 40 non-profit/social service organizations
providing emergency food and clothing, counseling, General Education Development (GED)
preparation,case management,family crisis intervention,domestic counseling,adult and youth life
skill classes,parenting classes,support groups and much more.Once a month the Resource Center
'
hosts `Family Fun Night',with games,movies,food and more,with the goal of strengthening the
family unit by creating an atmosphere of fun.
' Park Development
Projects completed as of June 30, 2013 include:
I • Replacement of play equipment and surfacing at Lions and Etiwanda Creek Parks;
• Replacement of the parking lot at Etiwanda Creek Park;and
• Completion of the Freedom Courtyard Project at Central Park
Projects awarded and/or started in Fiscal Year 2012/13 include:
' • Replacement of play equipment and surfacing at Mountain View and Golden Oak and
Coyote Canyon Parks;
1 • Re-carpeting the Goldy S.Lewis and James L.Brulte Community Center;
• Painting of the lobby at the Cultural Center,
• Purchase and installation of the Central Park Pavilion;and
1 • Design and construction of the Flag Retirement Urn for Freedom Courtyard at Central
Park
' Additional Department Activities
Volunteer opportunities continued to grow and expand this past year as staff continued to find new
' ways to utilize volunteers throughout the City.During the last year volunteers worked at numerous
events and activities. Last year over 60,000 hours of volunteer services were provided by the
Department's volunteer core. Providing opportunities for citizen involvement is an important
aspect of the philosophy of the City and the Department.
LThe Rancho Cucamonga Epicenter is home to the highest attendance ranked Southern California
team in the Single`A'Baseball League,the Rancho Cucamonga Quakes. The team is a California
Affiliate of the Los Angeles Dodgers. Quakes' baseball is played on the Stadium field between
April and September each year. On non-game days and during the off-season, the facility is
available for rent.
1 xix
December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Police Department: 1
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff s Department ,
for general law enforcement services. During FY 2012/13,the Police Department had 133 sworn
officers,58 general employees(including dispatchers)and 96 volunteers which include Reserves,
Citizen Patrol, Equestrian Patrol and Explorers. In addition to basic patrol services the Rancho
Cucamonga Police Department also provides the following: School Resource Officers; Bicycle
Enforcement Team; Multiple Enforcement Team; Traffic Enforcement Detective Unit Alcohol
Compliance Team;Threat Assessment Team and a Retail Theft Team.
The City of Rancho Cucamonga continues to hold a reputation as one of the premier cities in the
Inland Empire(CQ Press-2012 City Crime Rate Rankings). The City of Rancho Cucamonga and
its Police Department share a great deal of pride in this accomplishment and enjoy a great working
relationship. Together,they provide residents and business owners with the type of safe community
other cities envy. The following programs and projects for the 2012/13 fiscal year highlight the
inter-department collaboration and community support that justifies such high ratings: ,
Threat Assessment Team
The Threat Assessment Team consists of two dedicated Deputy Sheriffs who conduct threat 1
assessments of schools and other high value targets in the city of Rancho Cucamonga. Some of
these targets include places of worship,day care facilities,and local businesses.The team evaluates
the physical security as well as disaster preparedness plan.The team makes recommendations for '
hardening the target as well as providing other emergency response plans such as staging area for
police and fire,landing zones,parent reunification and an area for public dissemination(PIO). The
team also conducts assessments of local businesses which consist of collecting points of contact ,
for security,department heads and key staff members.
The information is uploaded in the Digital Sandbox Program. This program is a nationwide critical
infrastructure data base. The Digital Sandbox contains key information for all buildings and or
locations that have had an assessment.The information is available on a phone app and can be used
during a critical incident and provide intelligence such as photos or maps.
Bloodhounds
The Police Department acquired two Bloodhound trailing canines. The Bloodhounds are used to '
track missing juveniles and adults.They are also used to located criminal suspects.Trailing canines
are taught to follow a specific scent unique to the person or object - '
missing or lost. r
Bloodhounds are friendly and sociable animals. They are a magnet for '
children, allowing them to be used in the delivery of a variety of i
messages. In addition, a high-visibility public relations program would 12"
provide an added benefit of a visual deterrent to criminals considering
committing crime in the City of Rancho Cucamonga. Trailing Canines are never taught to be
aggressive or to bite. They are taught to give a visual or audible response when locating a person
or object.
1
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1
December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Fire Department:
The Rancho Cucamonga Fire Protection District (District) is responsible for Community Risk
Reduction, Emergency Response.and Emergency Management. District personnel are dedicated
to the preservation of life and property in service to the community. The continuous goal is to
deliver these services in an effective,efficient and professional manner.The District emphasizes a
' risk reduction strategy to educate the community and enforce life safety regulations that are
designed to protect natural resources, secure the economic vitality of the community and improve
the quality of life for its citizens. The District emergency response platform consists of seven
' paramedic-staffed engine companies and two ladder companies operating out of seven fire stations.
These crews are trained and equipped to handle a variety of emergency situations. They are
strategically deployed throughout the City to ensure a rapid and effective response designed to
quickly assess the emergency situation and initiate actions that will stop its escalation and bring it
under control.In this way Fire District members save lives,reduce the impacts of injury and illness,
preserve property and protect the environment.The Fire District supports the Citywide Emergency
Management program. This program works with public and private stakeholders to improve the
' community's disaster resiliency through preparedness,mitigation,response and recovery planning.
Working in conjunction with other providers such as the San Bernardino County Sheriff
' Department's Rancho Cucamonga Station,the District has been a vital partner in public safety in
the community since the formation of the Alta Loma Fire District in 1931. The District continues
this tradition of service by constantly reviewing and refining its administrative and operational
Iprocedures and policies in order to ensure its resources are maximized in this effort.
During the 2012/13 fiscal year,District staff accomplished the following to maintain and improve
' existing services levels in accordance with Council approved goals:
• The sidewalk CPR program was launched in May 2013 and has trained people of all ages.
It is now an ongoing program for the District.
• Emergency Management Program — Initiated the Business Emergency Response Team
(BERT)program
i • Suspended Fire Permit inspection fees
• Completed the process to become a signatory agency to the Joint Powers Agreement for
' the Consolidated Fire Agencies(CONFIRE)emergency dispatch center
• Held Community Facility District(CFD)fees flat for second year
• Purchased two Type I Fire Engines
• Continued training for Active Shooter program (in partnership with the Sheriff's
department)
' • Five new firefighters completed the 10 New-Recruit Fire Academy,completing 10
weeks of training instructed by District personnel.
• Completed the Wildland-Urban Interface Fire Safety Education Project at the Hellman Fire
Station(177)
December 23,2013 1
To the Honorable Mayor,Members of the City Council
and Citizens of the Cityof Rancho Cucamonga
• Continued Architectural work for major Capital Maintenance Projects at the Jersey, ,
Banyan,Amethyst and San Bernardino fire stations and the Fire Maintenance Facility
Library Services: ,
The Library Services Department was once again very busy in Fiscal Year 2012/13.In the past
fiscal year, the Department checked out over 1.1 million books, DVDs, CDs and magazines,
and issued over 15,000 new library cards.Over 120,000 people used a library computer or our
Wi-Fi network, and over 36,000 youngsters attended a library program. Currently 185,000
borrowers own a Rancho Cucamonga library card and enjoy a collection of over 285,000 titles,
310 magazine and newspaper subscriptions and free access to over 70 PCs through"The Three
Amazing Libraries"of Rancho Cucamonga.
It should also be noted that in 2013,the Rancho Cucamonga Public Library was named a recipient
of the National Medal for Museum and Library Services. The National Medal is the highest honor
the nation can confer on a museum or library. Out of 123,000 eligible libraries in the country,the
Rancho Cucamonga Public Library was one of five recipients for this very prestigious national
award, and City staff and officials were invited to the White House in May where the National
Medal was presented by First Lady Michelle Obama
Other Library highlights include:
Children's Services: '
• More than 40,000 youngsters came to our libraries to enjoy the popular story time
programs. Offered eighteen times each week at our two locations,the preschool,toddler,
school-aged and teen programs offer something for children of every age.
• The Summer Reading Program had over 6,000 children and teens, helping them to
maintain their reading sldlls during the summer months.
• The"Back to Basics"Children's Literacy Program served another class of 150 youngsters,
improving the reading level of each child and promoting reading and literacy as a pathway
to success.
• The popular "Kidsmobile" bookmobile provides service to elementary schools. Our
distinctly-designed bookmobile visits children at their school sites. The "Kidsmobile"
checked out almost 50,000 items to children during this past fiscal year.
• Thanks to grants received from the Southern California Gas Company and Southern
California Edison Foundations,the Library was able to present a series of STEM(Science,
Technology,Engineering and Mathematics)programs for children ages 6-12.
Senior Services:
• The Library's "Housecalls" outreach program delivers library materials via volunteers to
community members who cannot come to the library. This service reaches more than 60
Rancho Cucamonga residents, and we deliver library materials ranging from books to
DVDs to recorded books on CD.
xidi i
December 23,2013
To the Honorable Mayor,Members of the City Council
1 and Citizens of the City of Rancho Cucamonga
1 Information and Virtual Library Services:
1 • Between the Adult and Children's Information Service desk and our Virtual Library,over
175,000 information questions were answered during the past fiscal year.
• Over 120,000 library customers used our free,public access computers or Wi-Fi network
to search for jobs, send email, create resumes, type up school reports or just surf the
Internet, while over 1,600 children, teens and adults took advantage of free, hands-on
computer classes.
' • Both the Biane and Archibald Libraries are now certified US Department of State Passport
Acceptance Agencies,which add an addition revenue stream for the Library seven days a
week.
1 • The Library was contacted by the California State Library to carry out the "Staff
Innovation Fund" to libraries across the State of California. This grant created another
new revenue stream for the Library as well as offering a new,innovative training program
to other public libraries in California.
Literacy Services:
' • Over fifty active literacy tutors and learner pairs call the Library their home to improve
literacy skills. The continuation of this program is possible due to on-going support from
the State Library, Community Development Block Grant funds, corporate and private
donations.
Volunteer Services:
' • Between the Friends of the Library and the regular volunteers, over 16,000 hours of
volunteer time were donated in Fiscal Year 2012/13.
' • The Friends of the Library volunteers accounted for 8,500 hours of volunteer time for
sorting,.staffing and managing the Friends Bookstore at both libraries. The Friends
Bookstores raised over$120,000 for the Library in Fiscal Year 2012/13.
1 Library Foundation Highlights:
' • In the past year, the Library Foundation donated over $60,000 towards various library
programs. Matching grants the Library received this year were used to create more"Play
and Learn IslandsTM".
1 Goals for Next Year
• The Library will continue to aggressively pursue grant funds from numerous agencies,
' in particular to continue work on the development of the second floor of the Biane
Library.
• The Library is working with the California State Library on further expanding the
"Staff Innovation Fund"program to make it available to more libraries on a statewide
basis. The Library is also working with the State Library on a Digital Literacy
Evaluation Grant, where the State Library will contract with the Library to evaluate
xxiii
1
December 23,2013 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
computer software and tablet apps for effectiveness in teaching literacy skills to young 1
children and their caregivers.
City Manager's Office: I
As the administrative head of city government,the City Manager is appointed by the City Council
to enforce municipal laws, direct daily operations of the City, make recommendations to the
Council, prepare and monitor the municipal budget, appoint and supervise all City department
heads and employees, and supervise the operation of all City departments. The City Manager is
responsible for implementing policies adopted by the City Council; preparing and submitting the
annual budget and administering the day-to-day operations of the City.
As part of these responsibilities, the City Manager's Office oversees various citywide and
interdepartmental projects and efforts. These include:
Healthy RC
Under the leadership of the City Manager's Office, Rancho Cucamonga has developed an 1
innovative Healthy RC program. This program is unique in its holistic approach in encouraging
residents, businesses,and our own organization to adopt healthy, active and sustainable lifestyles ,
and practices. This approach brings together both new and existing efforts of each City Department
with the goal of improving of the quality of life in our community.
Healthy RC highlights include: '
• Over $660,000 was secured in federal, state, and private/foundational funds for Healthy
RC programs.
• Two policies were approved by the City Council that directly address employee and
resident health.
• Rancho Cucamonga was ranked #1 in the nation in First Lady Michelle Obama's Let's
Move!Cities,Towns and Counties initiative.
• Bringing Health Home program assisted 319 families and provided $32,500 towards the
purchase of fresh produce at local farmer's markets.
• Staff, community residents, and Healthy RC Youth Leaders presented at several
conferences including the California Healthy Cities and Communities Conference in Los ,
Angeles, the Childhood Obesity Conference in Long Beach, and the American Public
Health Association's(APHA)Annual Meeting&Exposition in San Francisco.
• The Healthy RC Dining program increased the number of participants from 2 to 12
restaurants. I
Green Sustainability
The City Manager's Office has led the citywide green sustainability efforts. The Healthy Earth I
program strives towards a greener, cleaner Rancho Cucamonga. Staff has identified efforts to
minimize the City operations and the community's environmental impacts from City operations in
the areas of water conservation,greenhouse gas reduction,energy efficiency,waste reduction,and
transportation. The focus in FY 2012/13 was to continue identifying and implementing
environmentally sustainable initiatives in City operations,establishing and leveraging partnerships, ,
xxiv
1
1 December 23,2013
To the Honorable Mayor,Members of the City Council
Iand Citizens of the City of Rancho Cucamonga
and encouraging Rancho Cucamonga residents and businesses to be more environmentally
conscious. Some of the accomplishments under this initiative include:
• Three additional public electric vehicle charging stations were installed at key locations
throughout the City bringing the total number of city-owned charging stations to ten.
• The City received the Urban Land Institute Best of the Best Award for the Partnership for
a Greener Northtown program, which provides energy efficient home improvements to
low-income Northtown homeowners.
• The City continued its participation in the Institute for Local Government's Beacon Award
Program and received two interim accomplishment awards for its progress in a number of
environmentally sustainable efforts.
• The Green Business Recognition Program recognized four local businesses that have
demonstrated green business practices.
Community Information Program
' The City Manager's Office oversees the citywide Community Information Program. The mission
of the Community Information Program is to provide accurate, open and comprehensive
information about the City of Rancho Cucamonga and its programs,policies, services, and future
plans in a timely manner to those who live, work and play in the city. It produces the quarterly
community newsletter Rancho Reporter, prepares and distributes news releases; answers media
inquiries;oversees all programming on the City's Government Access Channel RCTV-3;produces
brochures, flyers, and other literature; promotes special events; and provides media relations and
public relations counsel to City departments.
' Legislative Affairs Program
The City Manager's Office coordinates a very active legislative program focused on protecting the
interests of our community and identifying resources available to enhance City services and
' programs.Legislative efforts include researching and monitoring federal and state bills,preparing
position papers and letters in response to proposed legislation, and working with legislative
representatives and their staff to promote the interests of the community.
' The 2013 Legislative Session was especially busy with the City tracking 54 state and federal bills
and sending dozens of letters to state and federal legislators and the Governor advocating our
position on certain legislation and issues.
Additionally, as the City Council actively participates in regional agencies and boards, the City
Manager's Office provides assistance and support. The inter-governmental agencies the City of
Rancho Cucamonga participates in include SANBAG, Omnitrans, SCAG, and Metrolink. City
officials are also actively involved, and have taken on several leadership positions, in the League
of California Cities,a statewide association that advocates for cities'interests. The City Manager's
Office regularly coordinates regional meetings,providing topics and speakers that are of interest to
city officials throughout the Inland Empire.
I
1
1 acv
December 23,2013 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga ,
Ombudsman ,
The City Manager's Office strives to ensure that the City provides the highest level of customer
service.The City Manager's Office is available to assist residents with any city-related issue. The
staff in the City Manager's Office helps residents in person, over the phone,or via email through
the City's General Information Email Account.
Cable Television Franchise Administration ,
The City Manager's Office oversees the non-exclusive cable television franchises through
enforcement of the State-issued franchise agreements, with an emphasis on citizen concerns.
Charter Communications,Time Warner Cable,and Verizon FIOS TV provide cable TV service in
the City of Rancho Cucamonga under state franchise agreements from the California Public
Utilities Commission (CPUC). The City Manager's Office works with the cable companies to
resolve customer service issues and ensure the very best possible service to Rancho Cucamonga
citizens. '
Animal Care and Services:
As an open admission municipal Animal Center, the Animal Care and Services Department
(AC&SD)provides care,shelter,and adoption services for more than 5,500 homeless,abandoned,
and abused animals each year. The Department,which began operating in May 2006,relies on the
support of the community to work towards achieving their mission of building a community in
which every adoptable pet finds a responsible home.
The Animal Care and Services Department is also committed to protecting the health, safety and
welfare of the community. The Field Services Department responds to more than 7,900 requests
for service on a priority response basis such as vicious/aggressive animals, injured animals,
confined strays, and the pick-up of stray deceased animals. Animal Services Officers are also
empowered to investigate complaints such as nuisance animals,leash law violations,and inhumane
conditions. The Department provides emergency services for injured or sick stray pets,
vicious/aggressive animals,and police and fire assistance on a 24/7 basis.
Community involvement is an important component for the Animal Care and Services
Department. This includes the development of a strong volunteer program,a foster care program,
working with rescue groups and other Centers, attending community events, and adoption
promotions.
Volunteers
The Department offers a wide variety of volunteer opportunities in areas such as dog walking, cat
socialization,basic dog training,bathing and grooming,as well as traditional opportunities such as
computer services,clerical and cleaning. Volunteers make an important contribution to the success
of our programs. Some programs,such as dog walking and our foster care programs are run entirely
with volunteers.They have contributed over 10,000 hours of service in FY 2012/13.
1
xxvi
December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' Increasing Adoptions
The Department increased adoption promotions using both value-added and price point strategies
such as Home for the Holidays,Aye Chihuahua,Find Some Bunny to Love,$5 Feline Fridays and
incentive adoptions like tickets to local community events with an adoption of one of the Center's
pets.
The Department hosted onsite adoption events, like the Honda Pet Adoption Day, and partnered
with community businesses and animal organizations to attend 31 offsite adoption events like the
Del Mar Cat Show and Crown Your Pet Adoption Day at John Elway's Crown Toyota in Ontario.
The Animal Care and Adoptions Services Department continued its long standing relationship with
PetSmart by featuring dogs and cats for adoption in two PetSmart stores. In addition, the
department continued to increase its marketing of animals through photography, videos and
networking via the website and social media.
' In conjunction with the Administrative Services Departments `Biggest Loser Challenge" we
instituted "Pack Walks", an opportunity for City Staff from all departments to join the Animal
Center in taking our dogs out for a group walk. This program not only offered staff an opportunity
to get fit during their lunch breaks,but it also provided our dogs additional opportunities for mental
and physical stimulation. The Department also increased the number of dog play groups each week,
yet another opportunity to enrich the lives of our dogs during their stay at the Animal Center. Both
1 Pack Walks and Play Groups help to increase the marketability of each dog as we gain valuable
information about their temperament. It also increases their adoptability as the mental and physical
stimulation helps maintain a healthy balance for the dog.
Medical Services
The Center's veterinarian continued to expand the types of surgeries able to be performed
1 (including orthopedic surgeries)and the types of critically injured or sick patients the Center is able
to care for. The Department's surgical program averages about 55 to 60 spay and neuters a week
plus restoration and corrective surgeries. To help with the work load without increasing costs,the
' Center's veterinarian maintains partnerships with the following educational institutions to provide
students to help in the surgical and medical areas at no cost to the Department:
' • Western University—4e year veterinary students
• Fontana Unified School District—ROP Students
• Platt College—RVT students
• Cambridge College—RVT Students
The Department has also recruited additional part-time,contract veterinarians.
Community Resources
The Department sponsored several fundraising events this year and continued attempts to reach out
to the community. They hosted their Furry Friends Flea Market, Bark in the Ballpark, and Furry
Friends Festival and Pet Walk-A-Thon events, which raised over $20,000. Those funds will go
directly back into more community programs in the upcoming Fiscal Year.
xxvu
December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga I
The Department continued the summer reading and humane education program called Puppy
Rhymes and Story Times,a program giving children an opportunity to read to a Therapy Dog and
improve their literacy skills while learning how to be humane and compassionate towards animals.
In addition,the department hosted their first Open House in February, inviting the community to
the Animal Center for a behind the scenes tour.
Program Growth
The Department continues to expand community programs that will contribute to placement of
animals in new homes and reducing the number of animals that enter the Center annually. Using
funds raised through fundraising events,the Department hosted its second annual free microchip
and vaccination clinic in May and two Operation Cat Nip events during the year. Operation Cat
Nip offers a free spay or neuter and vaccines for the outdoor/free roaming cats in Rancho
Cucamonga.
Another program which is important to the placement of adoptable pets is the Department's rescue
program. This program is a partnership with private, nonprofit groups who take pets from the
Center and place them into suitable homes. The Department continues to expand its rescue and
adoption partnerships with local and out of state Animal Shelters. This year, to help address the
problem of high number of small dogs that enter the Center, the Department continued its
partnership with an Animal Shelter in Maine that does not receive many small dogs and was able
to send 20 of the Center's small dogs to them for adoption.
Administrative Services Group:
The Departments and Divisions of the Administrative Services Group are 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 Group
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 group's major service areas are: Administration, Finance, Treasury
Management, Personnel, Risk Management, Purchasing, Business Licenses, Special District
Administration,Geographical Information Systems,and Information Services.
The Administrative Services Group continued making progress on projects that were started during
the previous fiscal year as well as some new projects initiated during the 2012/13 fiscal year. A
summary of each of these projects by division follows.
Administration Division: One of the responsibilities of the Administration Division is to facilitate 1
and coordinate intra- and inter-departmental programs. During this fiscal year, the Division
facilitated numerous training programs including the Leadership Academy and the Supervisory
Training Program,and also continued to revamp the new employee orientation. For the upcoming
fiscal year, efforts will be focused on supporting the City Manager's Office initiatives to develop
mid-managers,improve employee communication efforts,and improve leadership through focused
coaching and strategic goal setting efforts. The Division will also continue working on developing
a plan for the long-term fiscal sustainability of the City's landscape maintenance and street lighting
districts,working with the GIS/Special Districts Division and Public Works Services Department.
xxviii
1 December 23,2013
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
Finance Department: The Finance Department of the Administrative Services Group provides
for the administration of financial activities such as payroll,accounts payable,accounts receivable,
1 audits, preparation and monitoring of the budget, revenue recording and tracking, preparation of
financial statements,and the establishment and maintenance of a fixed asset inventory. Finance is
also responsible for business licensing and treasury management.
1 The Finance Department applied for and received its 25th consecutive Government Finance
Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting
(Certificate of Achievement). The Certificate of Achievement is an award designed to recognize
and encourage excellence in financial reporting by state and local governments. It is the highest
form of recognition in governmental accounting and financial reporting, and its attainment
represents a significant accomplishment by a government and its management.
' The Department also submitted a newly designed budget document to the GFOA's Distinguished
Budget Awards Program. The Department first submitted the budget in 2011 as a trial run,with
' the goal of receiving feedback. The FY 2012/13 budget was fine-tuned based on that feedback,
and submitted again to the GFOA. The City was awarded the Distinguished Budget Presentation
Award for its FY 2012/13 budget in January 2013. We believe the FY 2013/14 continues to
conform to the program requirements,and we are submitting it to GFOA to determine its eligibility
for another award.
The Department continues to assist with the winding down operations of the RDA Successor
Agency, with its own separate and new accounting needs. The Finance Department team has
shouldered this additional responsibility while at the same time seeing the loss of one full-time and
one part-time position as part of the RDA loss. This speaks to the professionalism and commitment
of the staff who have stepped up to the plate during this very unusual and unfortunate time.
The Finance Department's Business License Division ensures compliance with City codes as they
' relate to business licenses,transient occupancy and admission taxes. During Fiscal Year 2012/13
staff processed approximately 9,477 business license applications(7,269 renewals and 2,208 new
filings),inspected 378 businesses,and collected revenues totaling$2,110,275.
Human Resources Department: The Human Resources Department is responsible for managing
a broad range of employment related services including employee recruitment, selection,
classification, compensation, employee development and labor relations. In addition, the
department provides risk management services including worker's compensation and general
liability programs,employee wellness and safety.
Key accomplishments this year include the following:
• Implemented applicable provisions of the Affordable Health Care Act.
• Worked in conjunction with the Payroll and Information Services Divisions to implement
the Public Employee Pension Reform Act(PEPRA).
Geographic Information Systems/Special Districts Division: The Geographic Information
Systems/Special Districts Division of the Administrative Services Group manages all the City's
I
xxix
December 23,2013 1
To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga 1
special assessment districts and provides geographical mapping and application development for
all City departments.
Division highlights this year include the following:
• Implemented the REGIS Connect Business Plan to enable the City to share its GIS services
with other municipalities while offsetting some of the Division's costs.
• In support of the Police Department,the Division has worked to improve and add new and
updated features to the "active shooter" mapping application that will be used for
emergency situations in schools in the City. 1
With regard to Special Districts Administration,the Division managed the refinancing of a bond
issue in Community Facilities District 2003-01 in order to take advantage of interest rate savings 1
without extending out the life of the bonds. The transaction was completed in July 2013. These
savings will go back to the property owners in these districts,lowering their assessments beginning
with the December 2013 tax bill payments.
Information Services Division: The Information Services Division of the Administrative Services
Group provides research and development in client server computer and personal computer
applications. The Information Services 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.
In FY 2012/13, Information Services replaced aged equipment and upgraded applications to
maintain reliable and progressive services for our staff and community. The Division also
embarked upon the largest enterprise system implementation in the City's history — Accela
Automation(the City's land management software). This project will span across two fiscal years
with the anticipated completion date of April 2014. The Division also worked in conjunction with
the GIS Division, Finance Division, and the Animal Care and Services Department to create a
solution for taking payments from customers out in the field. The solution went live in September
2013.
Purchasing Division: The Purchasing Division of the Administrative Services Group is authorized I
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.
Division highlights this year include the following: 1
• In May of 2013, the Purchasing Division submitted an application for the 2013
Achievement of Excellence in Procurement(AEP)award. Each year the criteria changes 1
in order to keep up with innovations and best practices in public procurement. The
Purchasing Division has once again received the award for the fifth year in a row.
1
xxx 1
December 23,2013
' To the Honorable Mayor,Members of the City Council
and Citizens of the City of Rancho Cucamonga
' • Efficiently disposed of surplus City assets through online bidding applications to generate
$57,700 in additional revenue for the City.
' Risk Management Division: The Risk Management Division is responsible for ensuring
employee safety, the prompt and fair delivery of workers compensation benefits,risk assessment
and cost effective risk transfer when appropriate, litigation management, and the fair and fiscally
responsible analysis of third-party claims.
Treasury Management Division: The Treasury Management Division, in accordance with the
"Prudent Person Rule," invests and monitors all idle finds to maximize and safeguard taxpayer
dollars. The Division continually monitors the various services provided by it financial institution
to ensure that the City is receiving the most comprehensive services for the most economical price.
I
III. 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
30,2012. 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 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 twenty-five consecutive years.
We believe that our current comprehensive annual report continues to meet the Certificate of
1 Achievement Program's requirements, and we are submitting it to the GFOA to determine its
eligibility for another certificate.
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.
' submi.
Jo' • Gillison Tamara L.Layn6V
' City Manager Finance Director
mod
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CITY OF RANCHO CUCAMONGA ,
CITY OFFICIALS '
JUNE 30, 2013
I
City Council
Name Term Expires '
L. Dennis Michael Mayor 2014 I
Sam Spagnolo Mayor Pro-Tern 2016
William J. Alexander Council Member 2014
Marc Steinorth Council Member 2016 I
Diane Williams Council Member 2014
Administration and Department Heads
City Manager John R. Gillison
Assistant City Manager Linda Daniels '
Deputy City Manager/Administrative Services Lori Sassoon
Deputy City Manager/Economic and Community Development Jeff Bloom
City Attorney James L. Markman !
Treasurer(term expires 2016) James Frost
City Clerk (term expires 2016) Janice C. Reynolds 1
Assistant City Clerk/Records Manager Debra McNay
Animal Services Director Veronica Fincher I
Building and Safety Services Director Trang Huynh
Community Services Director Nettie Nielsen a
Engineering Services Director/City Engineer Mark Steuer •
Finance Director Tamara L. Layne
Fire Chief Mike Bell '
Human Resources Director Chris Paxton
Library Director Robert Karatsu I
Police Chief Anthony Onodera
Public Works Services Director Bill Wittkopf I
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' CITY OF RANCHO CUCAMONGA
I ORGANIZATION CHART
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' Rancho Cucamonga
' City Clerk City Council City Treasurer
' _ City
Attorney
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ICity Manager
Administrative Animal Care Police Economic and
' Services and Services Department Community
Admin/CIS/1S/Purch/Spec Dist Development
Community Fire
I Finance
Services District
I Library I
Human Services
Resources
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I I I
Building and Engineering Public Works
' Safety Services Planning Services
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(13
Government Finance Officers Association
1
Certificate of
Achievement
for Excellence
in Financial 1
Reporting
Presented to '
City of Rancho Cucamonga
California
I
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
1
June 30, 2012
1
"Oast, U
Executive Director/CEO
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City of Rancho Cucamonga
IComprehensive Annual Financial Report
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' 000 O ••David E.Hate,CPA,CFP ••Bryan S.Gruber,CPA
LO 0 Donald 6.
Kikuchi.CPA •GaryA. ats,CPr,CPA
O 0 •Richard K.Kikuchi.CPA •Gary A.Cates,CPA
I •Susan F.Matz,CPA •Michael 0.Mangold,CPA
CERTIFIED PUBLIC ACCOUNTANTS •Shelly K.Jackley,CPA •David S.Myers,CPA
MEA Division of r.sl,CPAs
viLmure, peeler&boucher
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INDEPENDENT AUDITORS' REPORT
I To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
IReport on Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type
I activities, each major fund, and the aggregate remaining fund information of City of Rancho Cucamonga,
California, (the City) as of and for the year ended June 30, 2013, and the related notes to the financial
statements, which collectively comprise the City's basic financial statements as listed in the table of
contents.
IManagement's Responsibility for the Financial Statements
I Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
Ierror.
Auditors'Responsibility
I 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 Government Auditing Standards, issued by the
I 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 from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
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the financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity's
I preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting .
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estimates made by management, as well as evaluating the overall presentation of the financial
statements.
I We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
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Lance, Soil &Lunghard, LLP 203 North Brea Boulevard • Suite 203 • Brea, CA 92821 • TEL 714.672.0022 • Fax 714.672.0331 www.lslepas.com
IOrange County Temecula Valley Silicon Valley Los Angeles County
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CrAIIMO eYCIIC ACCOUNTANTS
•
vlunure.getter&toucher
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
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, California, as of
June 30, 2013, and, the respective changes in financial position and, where applicable, cash flows thereof
and the respective budgetary comparison for the General Fund, the Citywide Infrastructure Improvement
Fund and Fire District Fund for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Change in Accounting Principle
As discussed in Note 1 to the financial statements, in 2013 the City adopted new accounting guidance,
GASB Statement No. 65, Items Previously Reported as Assets and Liabilities. Our opinion is not modified
with respect to this matter.
Other Matters
Required Supplementary Information '
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board, who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an opinion
or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Other Information '
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City's basic financial statements. The introductory section, combining and individual
nonmajor fund financial statements and schedules, and statistical section are presented for purposes of
additional analysis and are not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the combining and individual nonmajor fund financial statements and
schedules are fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
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LSL°°°
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cunum ru•uc•ccoueunu
Wunure.peter&toucher
I To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
' Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
' December 23, 2013 on our consideration of the City's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on internal
' control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering City's internal control over financial
reporting and compliance. D
°eat, r--'4111.4.02 Brea, California
December 23, 2013
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CITY OF RANCHO CUCAMONGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Rancho Cucamonga ("City"), we provide for the City's financial statements
this narrative overview and analysis of the financial activities of the City for the fiscal year ended
June 30, 2013. Since the Management's Discussion and Analysis (MD&A) is designed to focus on the
current year's activities, resulting changes, and currently known facts, we encourage the readers to
consider the information presented here in conjunction with additional information furnished in the Letter
of Transmittal and the accompanying basic financial statements. This is the tenth consecutive year that
the City has issued financial statements pursuant to Statement No. 34 of the Governmental Accounting
Standards Board (GASB 34). Comparative data on the government-wide financial statements are only
presented in the MD&A.
Overview of the Financial Statements
The City is required to present its financial statements in accordance with Generally Accepted Accounting
' Principles (GAAP), which includes complying with the Governmental Accounting Standards Board
(GASB) pronouncements. The City adopted the provisions of Governmental Accounting Standards Board
Statement No. 65, Items Previously Reported as Assets and Liabilities, as of July 1, 2012. As stated in
' Note 1, GASB No. 65, among other things, amends prior guidance with respect to the treatment of debt
issuance costs. Debt issuance costs should be recognized in the period incurred rather than reported on
the statement of net position as deferred charges and recognized systematically over the life of the debt.
The accounting changes of this statement should be applied retroactive and therefore the City has
reported a restatement of beginning net position for any unamortized debt issuance costs (deferred
charges) previously reported on the statement of net position to conform. The City restated the
July 1, 2012 net position of the Successor Agency of the Former RDA Private-Purpose Trust Fund to
' write off deferred cost of issuance on the 2004 and 2007 Tax Allocation Bonds as the result of the early
implementation of GASB Statement No. 65. The total impact of this change was a $3,399,932 loss in the
beginning net position. The 2012 financial statements were not restated.
' Government-wide Financial Statements
Government-wide financial statements provide readers with a broad overview of the City's finances in a
' manner similar to that of a private-sector business. These statements include the City and its component
units. As stated in Note 1.a. of the notes to the financial statements, the inclusion of an organization
within the scope of the reporting entity of the City of Rancho Cucamonga, as either blended or separately
shown, is based on the provisions of GASB Statement No. 14, The Financial Reporting Entity, and
amended with GASB Statement No. 61, The Financial Reporting Entity - Omnibus — An Amendment of
GASB Statements No. 14 and No. 34. Although legally separate, component units function for all practical
purposes as departments of the City and, therefore, have been blended as part of the primary
government. The City's component units are the Rancho Cucamonga Public Improvement Corporation,
the Rancho Cucamonga Fire Protection District, the Rancho Cucamonga Library, and the
Rancho Cucamonga Public Financing Authority.
These statements are designed to provide information about the activities of the City as a whole and
present a longer-term view of the City's finances. This longer-term view is intended to illustrate the City's
ability to continue functioning as a viable entity well beyond the next fiscal year's operations. The
' statements are prepared using the accrual basis of accounting. The accrual basis of accounting
considers money available when earned and considers money spent when a liability is incurred. As such,
this basis of accounting focuses on measuring economic resources that are available to the City
regardless of the timing of the availability of those resources. For example, grant revenue may have
' been earned as of fiscal year end but may not be received until several months subsequent to fiscal year
end. Under the accrual basis of accounting, this revenue would be recognized as a resource available to
the City as of fiscal year end, even though the actual cash is not received for several months. An
example related to expenditures would be the City's accrued interest liability. This liability is recognized
5
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as a usage of the City's resources as of fiscal year end, even though the actual cash payment will occur
over an extended period of time. The accrual basis of accounting is similar to that used by most private
sector companies. Accordingly, all of the current year's revenues and expenses are taken into account
regardless of when cash is received or paid. Additionally, these statements reflect the capitalization and
depreciation of infrastructure and other capital assets (e.g., buildings, vehicles, furniture and fixtures, etc.)
as well as the recognition of various long-term liabilities (e.g., bonds payable, accrued employee benefits,
claims and judgments payable, etc.).
The government-wide financial statements distinguish functions of the City that are principally supported
by taxes, intergovernmental, and use of money and property 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 - police, public safety - fire protection, public safety — animal center, community
development, community services, and engineering and public works. The City's business-type activities
include the Sports Complex and Municipal Utility operations.
The statement of net position presents information on all of the City's assets, deferred outflows of
resources, liabilities, and deferred inflows of resources, with the excess of total assets and deferred
outflows of resources over total liabilities and deferred inflows of resources, reported as net position. This
statement includes changes in "capitalized and depreciated" capital assets. The purpose behind the
statement of net position is that, over time, increases or decreases in the net position are one potential
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 position changed during the
most recent fiscal year. All changes in net position 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 (both positive and
negative) in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
Both the governmental activities and the business-type activities are presented on the accrual basis of
accounting. Proprietary funds, discussed below, also follow the accrual basis of accounting. '
The government-wide financial statements can be found on pages 19 through 21 of this report.
Fund Financial Statements
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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. The fund
financial statements provide detailed information about the most significant funds and other funds — not
the City as a whole. Some funds are required by state law and by bond covenants. In addition, in order
to meet legal responsibilities for using certain taxes, grants, and other resources, prudent fiscal
management requires the establishment of other funds to help control and manage money. All of the
funds of the City can be divided into three categories: governmental funds, proprietary funds, and
fiduciary funds.
By contrast to the government-wide financial statements, the governmental fund financial statements, a
part of the Fund Financial Statements, use the modified accrual basis of accounting which considers
money available when it is collectible within the current period or soon enough thereafter (60 days after
the end of the current fiscal period) to pay liabilities of the current period. Expenses are recorded when a
liability is incurred. Debt service, claims and judgments, and accrued employee leave benefits are not
recorded as liabilities, they are expensed at the time a payment is due. Note 1.c. of the notes to the
Financial Statements more fully describes each basis of accounting.
6 1
Governmental funds. Most of the City's basic services are reported in governmental funds, which focus
on how money flows in and out of those funds and the balances left at year-end that are available for
spending. The governmental fund financial statements provide a detailed short-term view of the City's
general government operations and the basic services it provides. Governmental fund information helps
determine whether there are more or fewer financial resources that can be spent in the near future to
finance the City's programs. The differences between the results in the governmental fund financial
statements and those in the government-wide financial statements are explained in a reconciliation
following each governmental fund financial statement(see pages 26 and 30 of this report).
The City maintains 70 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 Citywide Infrastructure Improvement Special
Revenue Fund, the Housing Special Revenue Fund, the Fire District Special Revenue Fund, all of which
' are considered major funds. Major funds determination is based on guidelines established by GASB 34.
Data for the other 66 governmental funds are combined into a single, aggregated presentation. The basic
governmental fund financial statements can be found on pages 22 through 30 of this report. Individual
fund data for each of the non-major governmental funds is provided in the form of combining statements
and can be found on pages 94 through 128 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. This comparison can be found on page
31 of this report.
' Proprietary funds. When the City charges its customers fees to cover the cost of the services it
provides, these services are generally reported in proprietary funds. The City maintains two different
types of proprietary funds: enterprise funds and internal service funds. Enterprise funds are used to
report the same functions presented as business-type activities in the government-wide financial
' statements. "Enterprise"refers to the fund type while "business-type"refers to the activity type. The City
uses enterprise funds to account for its Sports Complex and Municipal Utility operations.
' Internal service funds by contrast are an accounting mechanism 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 computer equipment/technology replacement. Because these
services predominantly involve governmental rather than business-type activities, this fund type has 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.
' In the fund financial statements section, proprietary funds provide similar information to that contained in
the business-type activities in the government-wide financial statements, only in more detail. The
proprietary fund financial statements provide separate information for the Sports Complex and Municipal
Utility operations, both of which are considered to be major funds of the City. All internal service funds
are combined into a single, aggregated presentation in the proprietary fund financial statements.
Individual fund data for the internal service funds is provided in the form of combining statements and can
be found on pages 186 through 188 in this report.
The basic proprietary fund financial statements can be found on pages 34 through 36 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held in a trustee or agency capacity
for others and therefore cannot be used to support the government's own programs. Activities reported in
this category include special deposits, assessment districts, and the Successor Agency of the Former
Redevelopment Agency. As of February 1, 2012, the City elected to serve as the Successor Agency of
its former Redevelopment Agency which was dissolved by state law (see Note 14 to the financial
statements). The Successor Agency activity is accounted for in a private purpose trust fund. In these
cases, the City has a fiduciary responsibility and is acting as a trustee. The other activities reported in
this category are accounted for in an agency fund. An agency fund is used to report resources held by
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the City in a purely custodial capacity. Fiduciary funds are not reflected in the government-wide financial
statements because the resources of these funds are not available to support the City's own programs.
The accounting used for fiduciary funds is much like that used for proprietary funds. The City's fiduciary ,
activities are reported in a separate Statement of Fiduciary Net Position on page 37 of this report.
Individual fund data for each agency funds is provided in the form of combining statements found on
pages 192 through 204 of this report.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in ,
the government-wide and fund financial statements. The notes to the financial statements begin on page
39 of this report.
Government-wide Financial Analysis
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Our analysis focuses on the City's net position (Table 1) and the changes in net position (Table 2) as a
result of the City's activities. Comparative total data for the prior year has been presented. An analysis of '
the significant increases/decreases from the prior year is provided after each table.
TABLE 1 '
NET POSITION
(IN THOUSANDS)
As of June 30,2013
Governmental Business-Type
I
Activities Activities Total
2013 2012 2013 2012 2013 2012 '
Current and other assets $ 467,272 $ 393,632 $ 9,451 $ 7,229 $ 476,723 $ 400,861
Capital assets, net 690,455 683,207 26,159 27,166 716,614 710,373
TOTAL ASSETS 1,157,727 1,076,839 35,610 34,395 1,193,337 1,111,234 1
Long-term liabilities '
outstanding 17,939 15,554 - - 17,939 15,554
Other liabilities 10,493 12,232 955 905 11,448 13,137
TOTAL LIABILITIES 28,432 27,786 955 905 29,387 28,691 ,
Net position: '
Net investment in
capital assets 687,839 683,207 26,159 27,166 713,998 710,373
Restricted 340,220 283,890 827 19 341,047 283,909 ,
Unrestricted 101,236 81,956 7,669 6,305 108,905 88,261
TOTAL NET POSITION $ 1,129,295 $ 1,049,053 $ 34,655 $ 33,490 $ 1,163,950 $ 1,082,543
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Net position, the difference between a government's assets and deferred outflows and its liabilities and
deferred inflows, may serve over time as one potential useful indicator of a government's financial ,
position. The government-wide statement of net position for the City's governmental and business-type
activities indicates that as of June 30, 2013, total assets and deferred outflows of resources (of which
60% represents net capital assets of the City, including infrastructure) exceed total liabilities and deferred ,
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inflows of resources by $1,163,950,210. Of this amount, $108,905,070 represent unrestricted net
position, which is comprised of a positive balance of $101,236,260 for governmental activities, and a
positive balance of $7,668,810 for business-type activities. The unrestricted net position may be used to
meet the government's ongoing obligations to citizens and creditors.
In addition, the City's restricted net position totals$341,047,016 ($340,219,852 for governmental activities
and $827,164 for business-type activities) and is dedicated to specific purposes such as public safety, fire
protection, capital projects and community services. Lastly, net position of $713,998,124 is the City's net
investment in capital assets ($687,839,504 for governmental activities and $26,158,620 for business-type
' activities). A more detailed discussion of these financial data will be discussed in the following sections
for both governmental and business-type activities.
The government's total net position increased by $81,407,047, or 7.5%, during the current fiscal year,
I reflecting positive changes in both governmental activities of $80,242,754 and business-type activities of
$1,164,293. The following is an explanation of the major changes:
• Capital assets (e.g., infrastructure and other capital assets such as buildings, vehicles, furniture
and fixtures, etc.) increased by $6,240,886, net of accumulated depreciation. The increase in
' capital assets is due primarily to the addition of capital constructions projects and infrastructure
improvement to City's off-road trail systems, road and storm drain systems. The City uses these
capital assets to provide services to citizens; consequently, these assets are not available for
future spending.
t • Long-term debt outstanding (e.g., bonds, Agency loans, claims and judgments payable, and
accrued employee benefits) increased by $2,384,610. The increase is primarily due to the new
capital lease obligations the City entered with Dell Financial Services (computer hardware),
Government Capital Corporation (computer software and related implementation services), and
Xerox (multi-function copiers). The combined long-term debt obligation for the claims and
judgment payable and accrued employee benefits decreased by $231,098 while the capital lease
additions mentioned above totaled $2,615,708 net of current year repayments.
• Other liabilities (e.g., accounts payable, accrued interest, due to other governments, etc.)
decreased by $1,688,305. The decrease in other liabilities was primarily due to timing of
payments at year end.
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TABLE 2
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CHANGES IN NET POSITION
(IN THOUSANDS) 1
Year ended June 30, 2013
Governmental Business-Type
Activities Activity Total
2013 2012 2013 2012 2013 2012
REVENUES:
Program Revenues:
Charges for services $ 14,905 $ 14,422 $ 11,405 $ 11,851 $ 26,310 $ 26,27'
Operating grants and
contributions 6,572 9,858 - - 6,572 9,858
Capital grants and
contributions 13,440 4,501 - - 13,440 4,50
General Revenues:
Taxes:
Property taxes 137,816 112,749 - - 137,816 112,74'
Admissions taxes 79 11 105 70 ' 184 8
Transient occupancy taxes 2,057 1,928 - - 2,057 1,928
Sales taxes 25,281 25,548 - - 25,281 25,54
Franchise taxes 7,038 5,813 - - 7,038 5,81
Intergovernmental 92 88 - - 92 88
Use of money and property 2,872 20,205 157 310 3,029 20,510
Other 4,551 4,752 14 11 4,565 4,76
TOTAL REVENUES 214,703 199,875 11,681 12,242 226,384 212,11
EXPENSES:
General government 18,009 38,659 - - 18,009 38,651
Publicsafety-police 29,750 28,117 - - 29,750 28,11
Public safety-fire protection 28,126 33,196 - - 28,126 33,196
Public safety-animal center 2,796 2,532 - - 2,796 2,531
Community development 15,782 16,244 - - 15,782 16,24
Community services 13,193 12,452 - - 13,193 12,452
Engineering and public works 26,364 30,000 - - 26,364 30,00
Interest on long-term debt 203 4,403 - - 203 4,40
Sports Complex - - 2,229 2,357 2,229 2,35i
Municipal Utility - - 8,525 8,447 8,525 8,44
TOTAL EXPENSES 134,223 165,603 10,754 10,804 144,977 176,40
INCREASE (DECREASE) IN
NET POSITION BEFORE
TRANSFERS AND ,
EXTRAORDINARY
GAIN/(LOSS) ON
DISSOLUTION OF
REDEVELOPMENT AGENCY 80,480 34,272 927 1,438 81,407 35,71
TRANSFERS (237) (166) 237 166 -
EXTRAORDINARY GAIN/(LOSS)ON
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DISSOLUTION OF REDEVELOPMENT
AGENCY - (11,296) - - - (11,296)
INCREASE (DECREASE) IN
NET POSITION 80,243 22,810 1,164 1,604 81,407 24,41
Change in Net Position from Prior Year $ 80,243 $ 22,810 $ 1,164 $ 1,604 $ 81,407 $ 24,414
The condensed statement of activities of the City's governmental and business-type operations for the
period ended June 30, 2013, shows total net position increased by $81,407,047. Governmental activities
increased the City of Rancho Cucamonga's net position by $80,242,754 accounting for approximately ,
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98.5% of the total growth in net position, paired with an increase of $1,164,293 in the Business-Type
activities' net position. Due to the dissolution of the former Redevelopment Agency, revenues and
' expenditures that used to be associated with the former Agency were accounted for in the Successor
Agency effective February 1, 2012 and were no longer part of the City's financial statements.
In order of total dollar amount of change, the most significant changes in revenue were in the categories
of property taxes; use of money and property; and franchise taxes.
• The increase in property taxes is primarily due to the City receiving two non-recurring distributions
' from the County of San Bernardino for its share of the low-moderate income housing fund
unencumbered funds and the all other funds unencumbered funds. Additionally, the City received
its share of the post redevelopment agency residual balance distributions to all taxing entities
within the city. The residual balance is the amount remaining in the Redevelopment Property Tax
Trust Fund (RPTTF) after the County has subtracted its administrative fee, statutory
pass-throughs, negotiated pass-throughs, and ROPS payments.
' • The decrease in use of money and property is due to both steady low interest rates and an
unexpected change in investment valuation at the end of the fiscal year. Interest rates have
reached low levels since the negative economic downturn which began in December 2008. The
City's higher yielding long-term investments have either matured or have been called. In addition,
the decrease in use of money is also due to unexpected macroeconomic factors that occurred in
mid-to-late June of 2013, which had a significant disruption in the financial markets. The effect of
the market's "overreaction" of these macroeconomic factors has negatively impacted the
valuation of some of the City's investment holdings. The change in investment valuation at a
point in time has been presented in the accompanying financial statements based on the
provision stipulated by GASB 31, that is, a reduction in interest income with a corresponding
temporary decrease in the valuation of the City's cash and investments.
• The franchise tax revenue category increased by approximately $1,225,654 due to the inclusion
of the waste management franchise tax revenues in this category that were reported as charges
for services in prior years.
The most significant changes in expenses were in general government, engineering and public works,
and interest on long-term debt.
• General government expenses decreased by approximately $20,650,000 due to the refinancing
of four special assessment districts or community facility districts during the prior fiscal year.
' • Engineering and public works expenses decreased by approximately $3,635,720 from the prior
year due to the reduction of capital outlay expenditures.
• Interest on long-term debt decreased by approximately $4,200,000 primarily due to the
dissolution of the former Redevelopment Agency in the prior year. During Fiscal Year 2011/12,
the first of two debt service payments was made by the Redevelopment Agency. Subsequent to
the dissolution of the former Redevelopment Agency, the second debt service payment was paid
by the Successor Agency and was not reflected in the governmental activities. Similarly, no debt
service was reflected for governmental activities for the Successor Agency in the current fiscal
year.
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There were no significant changes for the business-type activities. The change in revenue from the prior w
fiscal year slightly decreased by approximately $560,883 while the expenses marginally decreased as
well by $50,400 for a total net change of $510,483 for revenues and expenses. The net change of ,
revenues and expenditures in comparison to the prior fiscal year represents approximately 1.5% to total
net position.
The following presents the cost of each of the City's eight governmental activities: general government, ,
public safety — police, public safety — fire protection, public safety — animal center, community
development, community services, engineering and public works, and interest on long-term debt.
Revenues generated by these programs consist of charges for services, operating contributions and ,
grants, and capital contributions and grants. Expenses consist of the total expenses for the governmental
activities which include expenses unrelated to program revenues. The net cost of services (total cost
less revenues generated by the activities) is the amount that was paid from general revenues, i.e.,
revenues not related to a specific function or program.
Governmental Activities
(In Thousands)
1
Total Cost Net Cost
of Services of Services 1
2013 2012 2013 2012
General government $ 18,009 $ 38,659 $ (13,484) $ (34,563)
Public safety- police 29,750 28,117 (28,502) (26,831) ,
Public safety-fire protection 28,126 33,196 (26,231) (29,289)
Public safety- animal center 2,796 2,532 (2,589) (2,333)
Community development 15,782 16,244 (13,892) (13,562) ,
Community services 13,193 12,452 (9,156) (8,384)
Engineering and public works 26,364 30,000 (5,249) (17,458)
Interest on long-term debt 203 4,403 (203) (4,402)
1
Total $ 134,223 $ 165,603 $ (99,306) $ (136,822)
Financial Analysis of the Government's Funds
I
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-
related legal requirements. The following financial analysis is performed only for the governmental and ,
proprietary funds. The fiduciary funds are excluded from this analysis as they do not represent resources
available to the City.
Governmental Funds. The focus of the City's governmental funds is to provide information on near-term
I
inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's
financing requirements. In particular, assigned and unassigned fund balance may serve as a useful
measure of a government's net resources available for spending at the end of the fiscal year.
I
On pages 22-25, the governmental funds balance sheet is shown. The combined fund balance of
$384,389,105 increased by $67,102,038 or approximately 21.1%. This is a result of a combination of the ,
following:
• The governmental funds cash and investments increased by $70,133,134 from the prior year
primarily due to two non-recurring distributions from the County of San Bernardino for the City's '
share of the unencumbered funds from the Successor Agency as noted above. Additionally, the
City received its share of the post redevelopment agency residual balance distributions from the
County. As previously noted above, the residual balance distribution is the amount remaining in
the Redevelopment Property Tax Trust Fund (RPTTF) after the County has subtracted its
administrative fee, statutory pass-throughs, negotiated pass-throughs, and ROPS payments.
12
1
• The governmental funds liabilities increased by $4,029,448 which is a combination of a decrease
of accounts payable in the General Fund of approximately $3,468,830, an increase in deferred
I inflows of resources in the Citywide infrastructure improvement fund of approximately $7,270,334,
a decrease in due to other funds of approximately $1,064,199, an increase in due to successor
agency for approximately $1,685,803, and a decrease of $393,660 in other liabilities such as
accrued liabilities, unearned revenues, and due to other governments.
'
The combined fund balance of $384,389,105 represents the starting point for the reconciliation of the
balance sheet of governmental funds to the statement of net position detailed on page 26 of this report.
1 This total includes the General Fund balance of$100,126,503, which increased by $26,421,558 from the
prior year. Of the total General Fund balance, $14,516,414 or 14.1% constitutes nonspendable reserves,
which means that these reserves must be maintained intact; $1,853,526 or 1.9% are restricted fund
balances which are the result of external limitations on spending; $66,508,246 or 66.4% are committed
'
fund balances which have resulted in internally-imposed limitations placed upon the funds by the City
Council; the assigned reserves of $17,248,317 or 17.2% are intended by the City Council for specific
purposes, but are neither restricted nor committed, in accordance with City's policy.
' The committed fund balances for the General Fund noted above are in accordance with the City's Fund
Balance Policy. This policy ensures a prudent level of protection for the finances of the City in times of
emergencies, revenue declines, and other unforeseen events. Certain committed funds enable the
organization to operate in a business-like structure to address future liabilities while certain other
committed funds help to support the City's credit rating which is also important to promote fiscal
excellence. A brief description of the committed fund balances follows:
' • Committed for changes in economic circumstances: The fund balance committed for
changes in economic circumstances is the reserve that is often referred to by the general public
' when a reference is made as to the amount of a City's reserve. This is the "savings account" of
non-recurring revenue that would be utilized should an economic downturn or an emergency
occur, and it is one of the major factors that rating agencies consider when rating a city's fiscal
health.
1 • Committed for City facilities' capital repair The City facilities' capital repair funding goal
mirrors the industry standard of 25% of capital asset value. All capital repairs for all City facilities
and buildings are funded independently of the General Fund, which only pays for routine annual
' operational maintenance.
• Committed for self-insurance: The fund balance commitment for self-insurance is for payment
of general liability claims primarily through the use of interest earnings on the reserve but not
' limited to such in the event of an unfavorable interest rate environment.
• Committed for working capital: The fund balance committed for working capital is intended to
provide sufficient liquidity for the City's day-to-day operations so that fluctuations in revenue
' receipts throughout the year will not disrupt the City's investment portfolio. Thus, the City is able
to avoid having to borrow for operations. The funding level for this commitment has been
established by the City Council at 5% of the City's General Fund budget for the upcoming fiscal
year.
• Committed for employee leave payouts: This commitment sets aside funding for future
employee leave payouts such as sick leave, vacation, etc., and is separate from recurring
personnel costs.
• Committed for law enforcement: This commitment represents Police Department fund balance
used to facilitate unexpected equipment, facilities, or other law enforcement needs within the
' community.
• Committed for booking fees: This commitment is to provide funding for an increase in the fees
that the County of San Bernardino charges the City for the booking of prisoners. The amount of
the increase was not readily determinable at the time of budget adoption due to the delay in the
adoption of the State of California's budget.
1 13
The balance sheet presents three other major funds, the Citywide Infrastructure Improvement Special ,
Revenue Fund, the Housing Special Revenue Fund, and the Fire District Special Revenue Fund.
The Citywide Infrastructure Improvement Special Revenue Fund has a fund balance of$3,710,779 which
decreased by $4,939,242 from the prior year. The purpose of this fund is to account for capital
improvement reimbursements from other governments such as from the San Bernardino Associated
Governments (SANBAG). The funds will be used for general infrastructure improvements throughout the
City.
The Housing Special Revenue Fund has a fund balance of$122,728,426. The City became the Housing
Successor during the prior year after the dissolution of the former Redevelopment Agency.
The Fire District Special Revenue Fund (inclusive of the Fire District's General Fund, Community
Facilities District (CFD) 85-1 Fund, and Community Facilities District (CFD) 88-1 Fund) has a fund
balance of $62,680,831 which increased by $47,116,745 from the prior year. Revenues received were
greater than the expenditures incurred by the District. Comparing current and prior year revenues and
expenses, the District's revenues and expenses increased by $59,814,435 and $14,176,499, '
respectively. Revenue increased primarily due to a shift of property tax revenues that used to be
received by the former Redevelopment Agency and are now directly received by the Fire District in
accordance with a pass-through agreement. Current year revenues also include two distributions of
one-time revenues from the Successor Agency as noted above. Expenditures increased mainly due to
the repayment of funds advanced by the City to the District in prior years to fund ongoing operations.
It should be noted that the total fund balance for the Fire District Special Revenue Fund of$58,323,646 is
$4,357,185 less than the total fund balance per the District's component unit financial statements of
$62,680,831. This is due to differences in the reporting of the advance from the City to the District on the
City's financial statements versus the District's component unit financial statements. On the City's
financial statements, the advance is treated as an interfund liability since the District is basically viewed
as one of the departments of the City. (There is an offsetting interfund asset (advances to other funds) in
the General Fund). In order to reflect this liability on the District's balance sheet, resources must be
allocated from the District's fund balance to provide funding for the liability for reporting purposes only.
On the Fire District's component unit financial statements, the advance is treated as a long-term liability
and does not require the allocation of fund balance to fund the liability. For the entity-wide financial
statements, the advances to and from other funds are eliminated against each other as they both relate to
the City as a whole.
The other governmental funds are what make up the remainder of the combined fund balance for all
governmental funds. These funds consist of the City's 52 special revenue funds and 14 capital project
funds. These funds have a combined fund balance of $95,142,566, which has decreased by $2,012,440
from the prior year, primarily due to revenue shortfall in the intergovernmental, developer participation,
and use of money and property categories.
Proprietary Funds. The City's proprietary funds consist of two major enterprise funds and two internal
service funds. The two major enterprise funds are the Sports Complex Fund, which accounts for the
activities of the Sports Complex, and the Municipal Utility Fund, which accounts for the City's electric
utility operations. The internal service funds are the Vehicle and Equipment Replacement Fund and the
Computer EquipmenUTechnology Replacement Fund.
Net position for the enterprise funds is $34,654,594 of which $26,158,620 represents the amount invested
in capital assets and $827,164 is restricted for the purpose of public benefit. Unrestricted net position
amounts to $7,668,810. The increase in net position for the enterprise funds is $1,164,293, due to
revenues exceeding expenditures during the year.
Net position for the internal service funds is $15,520,259, of which $2,147,093 represents the amount
invested in capital assets. Unrestricted net position amounts to $13,373,166 which will be used to cover
future vehicle and equipment and computer equipment/technology replacements. Total net position
increased for these funds by $1,198,562 due to current year user charges exceeding the replacement
needs and a one-time transfer in from the General Fund and Fire District Fund.
14 1
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IGeneral Fund Budgetary Highlights
I During the year, with the recommendation from the City's staff, the City Council may revise the City's
budget as needed. Adjustments were made periodically as additional appropriations were necessary to
cover the cost of projects that either had required change orders for additional work, or the estimated cost
at the beginning of the project changed due to external factors. Adjustments were also made through
I increases or decreases to budgets in order to maintain the current level of services. For example,
increased development activity may result in the need to utilize additional contract inspector services to
handle the additional workload. All amendments that either increase or decrease appropriations are
I approved by the City Council.
For the City's General Fund, ending revenues of $97,266,032 were $10,944,244 more than the final
budgeted revenues of $86,321,788. This positive variance was due to receipt of the two one-time
I distributions from the former Redevelopment agency for unencumbered funds that was mentioned earlier
in this report which were not budgeted for.
I The General Fund's actual ending expenditures of $72,070,765 were $951,627 more than the final
budget of $71,119,138. The overall negative budget variance is due to year end transfers out to the
internal service funds.
ICapital Assets and Debt Administration
Capital Assets
I As stated in the Overview of the Financial Statements, the financial statement format required by
GASB 34 reflects the capitalization and depreciation of infrastructure and other capital assets (e.g.,
buildings, vehicles, furniture and fixtures, etc.).
IAt the end of the fiscal year, the City had $716,613,832 net of depreciation invested in a broad range of
capital assets (see Table 3 below). This amount represents a net increase (including additions and
deductions) of$6,240,886.
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TABLE 3
I CAPITAL ASSETS AT YEAR-END
(NET OF DEPRECIATION, IN THOUSANDS)
For the year ended June 30,2013
IGovernmental Business-Type
Activities Activities Total
I2013 2012 2013 2012 2013 2012
Land $ 74,618 $ 74,543 $ 5,451 $ 5,451 $ 80,069 $ 79,994
I Right-of-way 231.932 231,932 - 231,932 231,932
Construction in progress 18.265 33,015 18,265 33,015
Buildings and improvements 83.010 82,800 8,612 9,130 91,622 91,930
I Equipment and vehicles 4,606 5,055 91 57 4,697 5,112
Furniture and fixtures 34 99 68 40 102 139
Infrastructure 275,704 255,136 11,931 12,480 287,635 267,616
Intangible 2.286 627 6 8 2,292 635
ITOTALS $ 690,455 $ 683,207 $ 26,159 $ 27,166 $ 716,614 $ 710,373
I
I 15
The most significant change in capital assets for governmental activities is the decrease in construction in
progress (CIP) for projects that were completed during the fiscal year. Consequently, the increase in
infrastructure relates to the completion of CIP projects that were capitalized during the year.
The business-type activity capital assets decreased slightly (including additions and deletions) primarily
due to the annual depreciation.
Additional information on the City's capital assets can be found in Note 5 in the financial statements.
Debt Administration
At year end, the City's governmental activities had total debt outstanding in the amount of$17,938,631 for
advances from Successor Agency, claims and judgments payable, and accrued employee benefits
compared to $15,554,021 in the prior year, an increase of$2,384,610. (See Table 4 below).
TABLE 4
OUTSTANDING DEBT, AT YEAR END
(IN THOUSANDS)
For the year ended June 30, 2013
Governmental Business-Type
Activities Activities Total
2013 2012 2013 2012 2013 2012
Capital Lease $ 2,615 $ - $ - $ - $ 2,615 $ -
Advances from Successor Agency 3,954 3,954 - - 3,954 3,954 I
Claims and Judgments Payable 3,763 4,077 - - 3,763 4,077
Accrued Employee Benefits 7,607 7,523 - - 7,607 7,523
TOTALS $17,939 $15,554 $ - $ - $17,939 $15,554
Additional information on the City's outstanding debts can be found in the Note 7 to the financial ,
statements of this report.
Economic Factors and Next Year's Budgets I
Since the nationwide recession began in FY 2009/10, in its third quarterly report of 2013, the UCLA
Anderson Forecast indicates that the U.S. economy is returning to normalcy. Although, the economy will
not be normal by prior standards, it will be noticeably better than in recent years. The nation's Gross
Domestic Product (GDP) is anticipated to grow at an annual rate of 2.5% by the end of 2013, 3% in 2014
and 3% in 2015, according to Forecast economists. The unemployment rate is expected to fall to 6.5%
by the end of 2015. While the economy is returning to its new normal, it is still operating well below what
would have been expected before the recession four years ago. Household spending is still constrained
by unemployment issues, modest income growth, lower housing wealth, and tight credit availability.
Uncertainty surrounding the federal budget deficit and Affordable Care Act provisions continues to affect
investor and consumer decisions. Locally, Rancho Cucamonga is experiencing slow, gradual growth.
The City continues to struggle from the effects of fiscal changes from recent years, the loss of
Redevelopment revenues, loss of business, high unemployment, a stagnant housing market, rising utility
costs and rising pension costs. Expected trends prepared for the City by its contracted economist
suggest that the City's housing prices have stabilized and increased slightly. Based upon a Consensus
forecast, housing prices, according to the most probable scenario, are expected to increase by 2.9% -
3.4% per year during 2013-2015 and then by 4.3% in 2016. Employment growth will, in turn, generate
demand for housing and increase in household spending.
16 ,
The Fiscal Year 2013/14 General Fund Budget of$65,240,470 was adopted without the use of reserves
to fund recurring operations. It represents a $1,826,200 or 2.9% increase from FY 2012/13 mostly due to
the increase in the contract services of the Police Department as public safety pension and labor costs
rise. The FY 2013/14 Adopted Budget has dedicated $508,680 to go into the City's Capital Reserve to
start to offset the impact of the prior year's dissolution of the Redevelopment Agency which had
previously partnered with the City to fund capital expenditures. The recommended expenditure levels still
provide for a continuation of essential public services, including critical public safety services.
Questions or requests for information regarding the City of Rancho Cucamonga's Fiscal Year 2013/14
' Adopted Budget should be directed to the Finance Department at the address below.
Contacting the City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors
with a general overview of the City of Rancho Cucamonga's finances and to show the City's
accountability for the money it receives. Questions concerning any of the information provided in this
' report or requests for additional financial information should be addressed to the Finance Department at
the City of Rancho Cucamonga, 10500 Civic Center Drive, Rancho Cucamonga, CA 91730.
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18 I
' CITY OF RANCHO CUCAMONGA
I STATEMENT OF NET POSITION
JUNE 30, 2013
I Primary Government
Governmental Business-Type
Activities Activities Total
Assets:
I Cash and investments $ 261,721,779 $ 7,826,476 $ 269,548,255
Receivables:
Accounts 19,473,242 1,596,104 21,069,346
Taxes 6,998,240 21,000 7,019,240
I
Notes and loans 135,940,028 3,486 135,943,514
Accrued interest 179,503 3,865 183,368
Other loans 1,105,418 - 1,105,418
Grants 646,185 - 646,185
I Prepaid costs 481,546 - 481,546
Deposits 32,274 - 32,274
Due from external parties/outside agencies 110,601 - 110,601
I Advances to Successor Agency 9,521,227 - 9,521,227
Prepaid other post employment benefits 16,447,210 16,447,210
Prepaid PARS retirement enhancement plan 7,867,329 - 7,867,329
Land held for resale 4,550,043 - 4,550,043
I Restricted assets:
Cash with fiscal agent 2,197,606 2,197,606
Capital assets not being depreciated 324,814,981 5,451,015 330,265,996
Capital assets, net of depreciation 365,640,231 20,707,605 386,347,836
ITotal Assets 1,157,727,443 35,609,551 1,193,336,994
Liabilities:
I Accounts payable 4,966,349 731,425 5,697,774
Accrued liabilities 1,949,986 39,979 1,989,965
Unearned revenue 627,391 - 627,391
I Deposits payable 42,959 183,553 226,512
Due to other governments 1,105,418 1,105,418
Due to Successor Agency 1,801,093 1,801,093
Noncurrent liabilities:
I Due within one year 6,287,850 - 6,287,850
Due in more than one year 11,650,781 11,650,781
Total Liabilities 28,431,827 954,957 29,386,784
Net Position: .
Net investment in capital assets 687,839,504 26,158,620 713,998,124
Restricted for:
I Community development projects 139,444,391 - 139,444,391
Public safety 5,569,763 5,569,763
Fire protection 62,680,831 - 62,680,831
Public works 11,152,157 - 11,152,157
I Community services 11,287,420 11,287,420
Capital projects 110,085,290 110,085,290
Public benefit-Municipal Utility - 827,164 827,164
I Unrestricted 101,236,260 7,668,810 108,905,070
Total Net Position $1,129,295,616 $ 34,654,594 $1,163,950,210
I
I
ISee Notes to Financial Statements 19
CITY OF RANCHO CUCAMONGA '
STATEMENT OF ACTIVITIES '
YEAR ENDED JUNE 30, 2013
Program Revenues '
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs
Primary Government:
Governmental Activities:
General government $ 18,009,415 $ 3,984,959 $ 540,195 $ -
Public safety-police 29,750,436 939,077 309,193 -
Public safety-fire protection 28,126,113 1,811,862 - 83,294
Public safety-animal center 2,795,585 206,758 - -
Community development 15,781,913 984,400 896,085 8,991
Community services 13,193,275 3,317,910 719,496 -
Engineering and public works 26,363,913 3,660,502 4,107,356 13,347,240
Interest on long-term debt 202,737 - - - '
Total Governmental Activities 134,223,387 14,905,468 6,572,325 13,439,525
Business-Type Activities: ,
Sports Complex 2,229,025 319,764 - -
Municipal Utility 8,524,944 11,085,315 - -
Total Business-Type Activities 10,753,969 11,405,079 - -
Total Primary Government $ 144,977,356 $ 26,310,547 $ 6,572,325 $ 13,439,525
General Revenues: '
Taxes:
Property taxes, levied for general purpose
Admissions tax
Transient occupancy taxes '
Sales taxes
Franchise taxes
Motor vehicle in lieu-unrestricted
Use of money and property ,
Other
Transfers
Total General Revenues and Transfers
I
Change in Net Position
Net Position at Beginning of Year I
•
Net Position at End of Year
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See Notes to Financial Statements 20 ,
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Net(Expenses) Revenues and Changes in Net Position
' Primary Government
Governmental Business-Type
' Activities Activities Total
I $ (13,484,261) $ - $ (13,484,261)
(28,502,166) (28,502,166)
(26,230,957) - (26,230,957)
(2,588,827) - (2,588,827)
I (13,892,437) (13,892,437)
(9,155,869) (9,155,869)
(5,248,815) - (5,248,815)
I (202,737) - (202,737)
(99,306,069) (99.306,069)
I _ (1,909,261) (1,909,261)
2,560,371 2,560,371
- 651,110 651,110
(99,306,069) 651,110 (98,654,959)
137,816,507 - 137,816,507
78,508 105,839 184,347
I 2,056,597
25,281,021
- 2,056,597
25,281,021
7,037,905 - 7,037,905
91,710 - 91,710
I 2,872,457 156,824 3,029,281
4,550,772 13,866 4,564,638
(236,654) 236,654 -
1 179,548,823 513,183 180,062,006
80,242,754 1,164,293 81,407,047
I1,049,052,862 33,490,301 1,082,543,163
$ 1,129,295,616 $ 34,654,594 $ 1,163,950,210
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' See Notes to Financial Statements 21
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2013
I
. Special Revenue Funds
Citywide E.
Infrastructure
General Improvement Housing Fire District
Assets: '
Cash and investments $ 82,349,846 $ 3,527,460 $ 802,426 $ 66,668,023
Receivables:
Accounts 2,317,470 15,284,082 - 1,183,543
Taxes 6,229,793 - - 72,855
Notes - - 135,940,028 -
Accrued interest 29,486 2,801 35,788 58,578
Deferred loans - - - -
Grants - - - - '
Prepaid costs 318,002 - 4,710 85,234
Deposits 20,000 - - -
Due from other funds 1,001,094 - - -
Advances to other funds 4,657,185 - - -
Advances to successor agency 9,521,227 - - -
Due from external parties/outside agencies 110,601 - - -
Land held for resale - - 3,473,832 -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets $ 106,554,704 $ 18,814,343 $ 140,256,784 $ 68,068,233
Liabilities, Deferred Inflows of Resources, I
and Fund Balances:
Liabilities:
Accounts payable $ 1,710,242 $ 190,305 $ - $ 209,540
Accrued liabilities 1,016,501 - - 544,064
Unearned revenues - - - -
Deposits payable 42,959 - - - I
Due to other governments - - - -
Due to other funds - - - 276,613
Advances from other funds - - - 4,357,185
Due to successor agency 1,800,293 - 800 - ,
Total Liabilities 4,569,995 190,305 800 5,387,402
Deferred Inflows of Resources:
Unavailable revenues 1,858,206 14,913,259 17,527,558 - '
Total Deferred Inflows of Resources 1,858,206 14,913,259 17,527,558 -
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See Notes to Financial Statements 22 I
' CITY OF RANCHO CUCAMONGA
I BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2013 (CONTINUED)
I
I Other Total
Governmental Governmental
Funds Funds
Assets:
I Cash and investments $ 94,648,653 $ 247,996,408
Receivables:
Accounts 688,147 19,473,242
I Taxes 695,592 6,998,240
Notes 135,940,028
Accrued interest 46,929 173,582
Deferred loans 1,105,418 1,105,418
I Grants 646,185 646,185
Prepaid costs 73,600 481,546
Deposits 12,274 32,274
Due from other funds - 1,001,094
I Advances to other funds - 4,657,185
Advances to successor agency 9,521,227
Due from external parties/outside agencies - 110,601
Land held for resale 1,076,211 4,550,043
Restricted assets:
Cash and investments with fiscal agents 2,197,606 2,197,606
Total Assets $ 101,190,615 $ 434,884,679
ILiabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
I Accounts payable $ 2,498,136 $ 4,608,223
Accrued liabilities 389,421 1,949,986
Unearned revenues 627,391 627,391
I Deposits payable - 42,959
Due to other governments 1,105,418 1,105,418
Due to other funds 724,481 1,001,094
Advances from other funds 300,000 4,657,185
I Due to successor agency - 1,801,093
Total Liabilities 5,644,847 15,793,349
I Deferred Inflows of Resources:
Unavailable revenues 403,202 34,702,225
Total Deferred Inflows of Resources 403,202 34,702,225
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ISee Notes to Financial Statements 23
CITY OF RANCHO CUCAMONGA '
BALANCE SHEET '
•
GOVERNMENTAL FUNDS
JUNE 30, 2013
I
Special Revenue Funds
Citywide
Infrastructure •
General Improvement Housing Fire District
Fund Balances:
Nonspendable:
Prepaid costs 318,002 - 4,710 85,234
Deposits 20,000 - - -
Notes and loans - - 118,412,470 -
Land held for resale - - 3,473,832 -
Advances to other funds 14,178,412 - - -
Restricted:
• Community development projects - - 837,414 -
Public safety-police - - - -
Parks and recreation - - - -
Engineering and public works - - - -
Capital improvement projects - - - -
Street lighting - - - -
Landscape maintenance - - - -
Library services - - - -
Underground utilities
Information technology 572,976 - - -
Technology replacement 30,854 - - 4,672
General plan update _ 101,384 - - - '
Contractual obligation 624,901 - - 125,338
Capital improvement projects 523,411 - - 1,397,392
Committed:
Capital improvement projects - 3,710,779 - - ,
Employee leave payouts 6,487,407 - - 2,470,440
Vehicle and equipment replacement - - - 3,630,871
PERS rate stabilization - - - 3,799.274
Capital facilities repair - - - 7,558,685 ,
Working capital 3,262,024 - - 12,472,602
Self insurance 7,583,333 - - -
Booking fees 1,391,059 - - -
City facilities repair 25,701,407 - - - '
Changes in economic circumstances 16,526.373 - - 10,154,076
Law enforcement 5,556,643 - - -
Assigned:
Radio system acquisition 501,722 - - - ,
Communications - - - 1,153,445
Dispatch system acquisition - - - 420,613
City infrastructure 12,300,609 - - -
Capital projects - - - 19,356,198
Economic and community development
special services 1,536,703 - - -
Sphere of influence analysis 1,299,250 - - - '
Multi-species habitat conservation plan 1,110,660 - - -
Animal center operations 349,332 - - -
Mobile home park program 72,155 - - -
Continuing operations 77,886 - - 51,991 '
Unassigned - - - -
Total Fund Balances 100,126,503 3,710,779 122,728,426 62,680,831
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 106,554,704 $ 18,814,343 $ 140,256,784 $ 68,068,233
See Notes to Financial Statements 24 1
' CITY OF RANCHO CUCAMONGA
I BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2013
I
I Other Total
Governmental Governmental
Funds Funds
Fund Balances:
INonspendable:
Prepaid costs 73,600 481,546
Deposits 12,274 32,274
I Notes and loans - 118,412,470
Land held for resale 1,076,211 4,550,043
Advances to other funds 14,178,412
Restricted:
I Community development projects 12,217,209 13,054,623
Public safety-police 932,065 932,065
Parks and recreation 2,778,240 2,778,240
Engineering and public works 38,870,099 38,870,099
I Capital improvement projects 5,084,994 5,084,994
Street lighting 5,475,555 5,475,555
Landscape maintenance 12,163,158 12,163,158
Library services 6,359,526 6,359,526
I Underground utilities 10,675,995 10,675,995
Information technology 572,976
Technology replacement - 35,526
I General plan update - 101,384
Contractual obligation 750,239
Capital improvement projects 1,920,803
Committed:
I Capital improvement projects - 3,710,779
Employee leave payouts 8,957,847
Vehicle and equipment replacement 3,630,871
PERS rate stabilization - 3.799,274
I Capital facilities repair _ 7,558,685
Working capital 15,734,626
Self insurance - 7,583,333
Booking fees - 1,391,059
I City facilities repair -
25,701,407
Changes in economic circumstances 26,680,449
Law enforcement - 5,556,643
Assigned:
I Radio system acquisition - 501,722
Communications 1,153,445
Dispatch system acquisition - 420,613
City infrastructure - 12,300,609
I Capital projects - 19,356,198
Economic and community development
special services - 1,536,703
I Sphere of influence analysis - 1,299,250
Multi-species habitat conservation plan 1,110,660
Animal center operations 349,332
Mobile home park program - 72,155
I Continuing operations - 129,877
Unassigned (576,360) (576,360)
Total Fund Balances 95,142,566 384,389,105
I Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 101,190,615 $ 434,884,679
See Notes to Financial Statements 25
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30,2013
Fund balances of governmental funds $ 384,389,105
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets net of depreciation have not been included as financial resources
in governmental fund activity. 685,794,456
Long-term debt and compensated absences are not included in the governmental
fund activity:
Advances from Successor Agency $ (3,953,624)
Claims and judgments (3,762,682)
Capital leases (102,045)
Compensated absences (7,606,617) (15,424,968)
Governmental funds report all OPEB contributions as expenditures;
however, in the statement of net position,any excesses or deficiencies
in contributions in relation to the Annual Required Contribution (ARC)are
recorded as an asset or liability. 16,447,210
Governmental funds report all PARS contributions as expenditures;
however, in the statement of net position, any excesses or deficiencies
in contributions in relation to the Annual Required Contribution (ARC)are
recorded as an asset or liability. 7,867,329
Revenues reported as unavailable revenue in the governmental funds and recognized
in the statement of activities. These are included in the intergovernmental revenues
in the governmental fund activity. 34,702,225
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 are added to the statement of net position. 15,520,259
Net position of governmental activities $1,129,295,616
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See Notes to Financial Statements 26
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' 27
CITY OF RANCHO CUCAMONGA '
STATEMENTS OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 '
Special Revenue Funds
Citywide
Infrastructure t
General Improvement Housing Fire District
Revenues:
Taxes $ 64,278,419 $ - $ - $ 93,055,622 1
Licenses and permits 3,346,189 - - 549,909
Intergovernmental 1,415,105 1,265,840 - -
Charges for services 2,955,873 - - 46,952
Use of money and property (74,199) (25,191) 313,250 (507,746) t
Fines and forfeitures 1,082,465 - - 53,350
Contributions 457,479 - - -
Developer participation - - - -
Miscellaneous _ 22,775,645 224,228 13,419 974,326 '
Total Revenues 96,236,976 1,464,877 326,669 94,172,413
Expenditures: '
Current:
General government 11,972,505 - 2,039 -
Public safety-police 29,187,126 - - -
Public safety-fire protection - - - 45,724,657 ,
Public safety-animal center 2,518,831 - - -
Community development 4,522,381 - - -
Community services 3,953,936 - - - '
Engineering and public works 10,396,865 480 - -
Capital outlay 4,257,939 6,403,639 - 414,807
Debt service:
Principal retirement 1,681 - - 591
Interest and fiscal charges 177 - - 201,035
Total Expenditures 66,811,441 6,404,119 2,039 46,341,090
Excess (Deficiency)of Revenues '
Over(Under) Expenditures 29,425,535 (4,939,242) 324,630 47,831,323
Other Financing Sources (Uses):
Transfers in 942,400 - - 179,840
Transfers out (4,033,033) - - (928,700)
Capital leases 46,779 - - 16,458 '
Proceeds from sale of capital asset 39,877 - 17,824
Total Other Financing Sources
(Uses) (3,003,977) - - (714,578) I
Net Change in Fund Balances 26,421,558 (4,939,242) 324,630 47,116,745
Fund Balances: ,
Beginning of year, as originally reported 73,704,945 8,650,021 122,213,009 15,564,086
Restatements - - 190,787 -
Beginning of year, as restated 73,704,945 8,650,021 122,403,796 15,564,086 ,
End of Year $ 100,126,503 $ 3,710,779 $ 122,728,426 $ 62,680,831
I
See Notes to Financial Statements 28 '
' CITY OF RANCHO CUCAMONGA
I STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2013
Other Total
I Governmental
Funds Governmental
Funds
Revenues:
Taxes $ 16,236,451 $ 173,570,492
I Licenses and permits 875 3,896,973
Intergovernmental 8,955,592 11,636,537
Charges for services 3,319,492 6,322,317
I Use of money and property 717,549 423,663
Fines and forfeitures 1,135,815
Contributions 623,851 1,081,330
Developer participation 3,295,120 3,295,120
I Miscellaneous 1,143,971 25,131,589
Total Revenues 34,292,901 226,493,836
I Expenditures:
Current:
General government 4,051,202 16,025,746
Public safety-police 144,335 29,331,461
I Public safety-fire protection 72,213 45,796,870
Public safety-animal center 2,518,831
Community development 11,133,901 15,656,282
Community services 7,667,246 11,621,182
I Engineering and public works 6,040,558 16,437,903
Capital outlay 7,310,944 18,387,329
Debt service:
I Principal retirement 1,531 3,803
Interest and fiscal charges 161 201,373
Total Expenditures 36,422,091 155,980,780
I Excess (Deficiency)of Revenues
Over(Under) Expenditures (2,129,190) 70,513,056
I Other Financing Sources(Uses):
Transfers in 1,217,217 2,339,457
Transfers out (1,143,078) (6,104,811)
Capital leases 42,611 105,848
II Proceeds from sale of capital asset - 57,701
Total Other Financing Sources
(Uses) 116,750 (3,601,805)
INet Change in Fund Balances (2,012,440) 66,911,251
Fund Balances:
I Beginning of year, as originally reported
Restatements 97,155,006 317,287,067
190,787
Beginning of year, as restated 97,155,006 317,477,854
IEnd of Year $ 95,142,566 $ 384,389,105
I
ISee Notes to Financial Statements 29
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2013
Net change in fund balances-total governmental funds $ 66,911,251
Amounts reported for governmental activities in the statement of activities are
different because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities,the costs of those assets are allocated over their estimated useful lives
as depreciation expense.
Capital outlay $ 18,723,818
Depreciation (11,928,392)
Gain/(loss)on sale of capital assets _ (866,045) 5,929,381
The issuance of long-term debt provides current financial resources to governmental
funds, while repayment of principal of long-term debt consumes current financial
resources of governmental funds. Neither transaction, however, has any effect on net
position.
Capital lease (105,848)
Capital lease principal payments 3,803
Change in claims and judgments payable 314,822 212,777
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. (83,724)
Governmental funds report all contributions in relation to the annual required
contribution (ARC)for OPEB as expenditures; however, in the statement
of activities, only the ARC is an expense. (863,823)
Governmental funds report all contributions in relation to the annual required
contribution (ARC)for PARS as expenditures; however, in the statement
of activities, only the ARC is an expense. (522,791)
Revenues reported as unavailable revenue in the governmental funds and recognized
in the statement of activities. These are included in the intergovernmental revenues
in the governmental fund activity. 7,461,121
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 are added to the statement of net position. 1,198,562
Change in net position of governmental activities $ 80,242,754
i
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See Notes to Financial Statements 30
' CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON STATEMENT(BUDGETARY BASIS)
GENERAL FUND
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 73,704,945 $ 73,704,945 $ 73,704,945 $ -
Resources(Inflows):
Taxes 51,258,110 54,227,320 64,278,419 10,051,099
Licenses and permits 3,428,270 3,317,140 3,346,189 29,049
Intergovernmental 501,820 1,417,860 1,415,105 (2,755)
Charges for services 2,875.040 2,895,990 2,955,873 59,883
' Use of money and property 1,073,940 831,620 (74,199) (905,819)
Fines and forfeitures 1,059,590 1,047,350 1,082,465 35,115
Contributions 101,980 101,980 457,479 355,499
Miscellaneous 2,328,660 21,517,578 22,775,645 1,258,067
Transfers in 957,860 942,400 942,400
' Capital leases 46,779 46,779
Proceeds from sale of capital asset 60.340 22.550 39,877 17.327
Amounts Available for Appropriations 137,350,555 160,026,733 170,970,977 10,944,244
Charges to Appropriations(Outflow):
General government
General overhead 2,764,820 2,688,300 2,651,970 36,330
Personnel overhead 485,030 1,332,060 1,182,466 149,594
City council 138.510 136,460 141,470 (5,010)
' City manager
City clerk 1,111,030 1,034,840 1,018,633 16,207
2.290 2,300 2,148 152
Administrative services 256.940 252,970 249,746 3,224
Business licenses 301,780 266,480 269,374 (2,894)
' City facilities 1,731,030 1,774,690 1,679,857 94,833
Finance
1,171.570 1,155.400 1,147,075 8,325
Geographic information systems 278,500 300,740 292,837 7,903
Management information services 2,412,690 2,365,100 2,297,515 67,585
Personnel 455,150 419,740 417.848 1,892
'
Purchasing 370,010 333,690 321,315 12,375
Risk management 232,910 225,110 203.566 21,544
Treasury management 19,830 17,480 17.253 227
Records management 548,810 532,070 451,817 80,253
'
Public safety-police
Sheriff contract services 29,332,120 29,384,870 29,189,491 195,379
Public safety-animal center
Animal center 2,686,320 2,627,370 2,518,831 108,539
' Community development
Planning 1,810,180 1,675,660 1,613,395 62.265
Planning commission 12,590 16,760 13,607 3,153
Code enforcement 747,440 756,940 755,630 1.310
' Administration 650.850 598,000 576,359 21,641
Building and safety 1,913,670 1,948,674
1.949,158 (484)
Community services
Administration 4,222,860 4,155,164 3.956,981 198,183
' Park and recreation commission 3,080 3,100 3,045 55
Engineering and public works
Engineering administration 538,870 497,730 458,628 39,102
Development management 595,210 568,640 517,874 50,766
NPDES 411,020 404,420 367,160 37,260
' Project management 446,020 438,270 445,828 (7,558)
Traffic management 94,320 95,000 95,023 (23)
Street and park maintenance 4,426,240 4,437,060 4,285,507 151,553
Vehicle and equipment maintenance 1,064,620 1,054,010 988,387 65,623
' Facilities maintenance 3,621,740 3,552,450 3,285,865 266,585
Capital outlay 718,250 4,563,120 4,666,313 (103,193)
Debt service:
Principal retirement - 5,500 5,583 (83)
Interest and fiscal charges .. - 177 (177)
Transfers out 1,492.160 1.498.970 4,033,033 (2,534,063)
Total Charges to Appropriations 67,068,460 71,119,138 72,070,765 (951,627)
Budgetary Fund Balance,June 30(Budgetary Basis) $ 70,282,095 $ 88,907,595 98,900,212 $ 9,992,617
I Encumbrances 1,226,291
Budgetary Fund Balance,June 30(GAAP Basis) $100,126,503
' See Notes to Financial Statements 31
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON STATEMENT(BUDGETARY BASIS) '
CITYWIDE INFRASTRUCTURE IMPROVEMENT
YEAR ENDED JUNE 30, 2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $ 8,650,021 $ 8,650,021 $ 8,650,021 $ -
Resources(Inflows):
Intergovernmental 2,500,000 1,003,000 1,265,840 262,840 '
Use of money and property 83,410 63,060 (25,191) (88,251)
Miscellaneous - 203,300 224,228 20,928
Amounts Available for Appropriation 11,233,431 9,919,381 10,114,898 195,517
Charges to Appropriation (Outflow): '
Engineering and public works 480 480 480 -
Capital outlay 13,040,522 6,837,290 6,742,955 94,335
Total Charges to Appropriation 13,041,002 6,837,770 6,743,435 94,335
I
Budgetary Fund Balance, June 30(Budgetary Basis) $ (1,807,571) $ 3,081,611 3,371,463 $ 289,852
Encumbrances 339,316
IBudgetary Fund Balance,June 30(GAAP Basis) $3,710,779
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See Notes to Financial Statements 32 ,
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON STATEMENT(BUDGETARY BASIS)
FIRE DISTRICT
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $15,564,086 $ 15,564,086 $15,564,086 $
-
Resources (Inflows):
I Taxes 32,189,270 38,550,710 93,055,622 54,504,912
Licenses and permits 662,460 677,910 549,909 (128,001)
Charges for services 42,500 42,500 46,952 4,452
Use of money and property 161,660 200,750 (507,746) (708,496)
I Fines and forfeitures 53,540
3,000 49,620 53,350 3,730
Contributions 3,000 (3,000)
Miscellaneous 665,590 812,710 974,326 161,616
Transfers in 179,840 179,840 179,840 -
I Capital leases _
- 16,458 16,458
Proceeds from sale of capital asset 17,824 17,824
Amounts Available for Appropriation 49,521,946 56,081,126 109,950,621 53,869,495
I Charges to Appropriation (Outflow):
Public safety-fire protection 27,057,380 46,923,441 46,104,791 818,650
Capital outlay 4,532,200 2,016,870 1,528,735 488,135
Debt service:
I
Principal retirement 1,260 591 669-
Interest and fiscal charges 200,970 200,970 201,035 (65)
Transfers out - 928,700 928,700 -
I Total Charges to Appropriation 31,790,550 50,071,241 48,763,852 1,307,389
Budgetary Fund Balance,June 30 (Budgetary Basis) $17,731,396 $ 6,009,885 61,186,769 $55,176,884
Encumbrances 1,494,062
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Budgetary Fund Balance,June 30(GAAP Basis) $62,680,831
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•
' See Notes to Financial Statements 33
CITY OF RANCHO CUCAMONGA '
STATEMENT OF NET POSITION '
PROPRIETARY FUNDS
JUNE 30, 2013
Business-Type Activities-Enterprise Funds Governmental '
Activities-
Sports Municipal Internal
Complex Utility Total Service Funds ,
Assets:
Current:
Cash and investments $ 89,143 $ 7,737,333 $ 7,826,476 $ 13,725,371 '
Receivables:
Accounts 20,648 1,575,456 1,596,104 -
Taxes 21,000 - 21,000 -
Notes and loans - 3,486 3,486 - '
Accrued interest - 3,865 3,865 5,921
Total Current Assets 130,791 9,320,140 9,450,931 13,731,292
Noncurrent: '
Capital assets-net of accumulated depreciation 14,062,926 12,095,694 26,158,620 4,660,756
Total Noncurrent Assets 14,062,926 12,095,694 26,158,620 4,660,756
Total Assets $ 14,193,717 $ 21,415,834 $ 35,609,551 $ 18,392,048
I
Liabilities and Net Position:
Liabilities: '
Current:
Accounts payable $ 61,647 $ 669,778 $ 731,425 $ 358,126
Accrued liabilities 28,060 11,919 39,979 - '
Deposits payable - 183,553 183,553 -
Capital leases - - - 518,942
Total Current Liabilities 89,707 865,250 954,957 877,068
Noncurrent: '
Capital leases - - - 1,994,721
Total Noncurrent Liabilities - - - 1,994,721 '
Total Liabilities 89,707 865,250 954,957 2,871,789
• Net Position: '
Net investment in capital assets 14,062,926 12,095,694 26,158,620 2,147,093
Restricted for public benefit-Municipal Utility - 827,164 827,164 -
Unrestricted 41,084 7,627,726 7,668,810 13,373,166
Total Net Position 14,104,010 20,550,584 34,654,594 15,520,259
I
Total Liabilities and Net Position $ 14,193,717 $ 21,415,834 $ 35,609,551 $ 18,392,048
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See Notes to Financial Statements 34 '
CITY OF RANCHO CUCAMONGA
I STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30,2013
IBusiness-Type Activities -Enterprise Funds Governmental
Activities-
Sports Municipal Internal
I Complex Utility Total Service Funds
Operating Revenues:
Sales and service charges $ 319,764 $ 11,085,315 $ 11,405,079 $ 136,770
Rent 168,857 - 168,857
I
Miscellaneous 11,209 2,657 13,866
Total Operating Revenues 499,830 11,087,972 11,587,802 136,770
I Operating Expenses:
Salaries and benefits 949,038 417,710 1,366,748
Maintenance and operations 524,639 6,920,240 7,444,879 805,136
I Contractual services 211,859 501,149 713,008 -
Depreciation expense 543,489 685,845 1,229,334 1,643,243
Total Operating Expenses 2,229,025 8,524,944 10,753,969 2,448,379
IOperating Income(Loss) (1,729,195) 2,563,028 833,833 (2,311,609)
Nonoperating Revenues (Expenses):
I Admissions tax 105,839 - 105,839
Interest revenue (529) (11,504) (12,033) (17,165)
Interest expense (1,364)
Total Nonoperating
IRevenues(Expenses) 105,310 (11,504) 93,806 (18,529)
Income(Loss)Before Transfers (1,623,885) 2,551,524 927,639 (2,330,138)
I Transfers in 1,179,054 - 1,179,054 3,528,700
Transfers out (942,400) (942,400)
Changes in Net Position (444,831) 1,609,124 1,164,293 1,198,562
INet Position:
Beginning of Year 14,548,841 18,941,460 33,490,301 14,321,697
IEnd of Fiscal Year $ 14,104,010 $ 20,550,584 $ 34,654,594 $ 15,520,259
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ISee Notes to Financial Statements 35
CITY OF RANCHO CUCAMONGA '
STATEMENT OF CASH FLOWS '
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2013
Business-Type Activities-Enterprise Funds ,
Governmental
Activities-
Sports Municipal Internal
Complex Utility Total Service Funds
Cash Flows from Operating Activities:
Cash received from customers and users $ 507,222 $ 10,932,754 $ 11,439,976 $ 136,770 ,
Cash paid to suppliers for goods and services (736,440) (7,402,410) (8,138,850) (565,761)
Cash paid to employees for services (949,281) (416,002) (1,365,283) -
Net Cash Provided (Used)by
Operating Activities (1,178,499) 3,114,342 1,935,843 (428,991) '
Cash Flows from Non-Capital
Financing Activities:
Cash transfers in 1,179,054 - 1,179,054 3,528,700 '
Cash transfers out - (942,400) (942,400) -
Amounts paid to other funds (2,186) - (2,186) -
Admissions tax received 104,839 - 104,839 -
Net Cash Provided(Used) by III
Financing Activities _ 1,281,707 (942,400) 339,307 3,528,700
Cash Flows from Capital
and Related Financing Activities: '
Acquisition and construction of capital assets (22,500) (199,435) (221,935) (371,655)
Principal paid on capital debt - - - (76,826)
Interest paid on capital debt - - - (1,364)
I
Net Cash Provided(Used)by
Capital and Related Financing Activities (22,500) (199,435) (221,935) (449,845)
Cash Flows from Investing Activities: '
Interest received (529) (11,279) (11,808) (15,685)
Net Cash Provided (Used)by
Investing Activities (529) (11,2791 (11,808) (15,685)
Net Increase(Decrease)in Cash ,
and Cash Equivalents 80,179 1,961,228 2,041,407 2,634,179
•
Cash and Cash Equivalents at Beginning of Year 8,964 5,776,105 5,785,069 11,091,192 '
Cash and Cash Equivalents at End of Year $ 89,143 $ 7,737,333 $ 7,826,476 $ 13,725,371
Reconciliation of Operating Income to Net Cash '
Provided (Used) by Operating Activities:
Operating income(loss) $ (1,729,195) $ 2,563,028 $ 833,833 $ (2,311,609)
Adjustments to reconcile operating income(loss)
net cash provided (used) by operating activities: '
Depreciation 543,489 685,845 1,229,334 1,643,243
(Increase)decrease in accounts receivable 7,392 (193,937) (186,545) -
(Increase)decrease in notes and loans receivable - 3,282 3,282 - '
(Increase)decrease in prepaid expense - 5,945 5,945 -
Increase(decrease) in accounts payable 58 13,034 13,092 239,375
Increase(decrease) in accrued liabilities (243) 1,708 1,465 -
Increase(decrease) in deposits payable - 35,437 35,437 - '
Total Adjustments 550,696 551,314 1,102,010 1,882,618
Net Cash Provided(Used) by
Operating Activities $ (1,178,499) $ 3,114,342 $ 1,935,843 $ (428,991) '
Non-Cash Investing, Capital, and Financing Activities:
Capital leases $ - $ - $ - $ 2,525,171
See Notes to Financial Statements 36 1
' CITY OF RANCHO CUCAMONGA
I STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2013 -
Private-
Purpose Trust
Fund
Successor
I Agency
Funds Agency of the
Former RDA
Assets:
I Cash and investments $ 23,770,348 $ 79,246,371
Receivables:
Accounts 109,246 308,632
Taxes 86,037 -
' Accrued interest 6,308 -
Developer loans
12,694,686
Prepaid costs - 6,080
Prepaid bond insurance - 1,826,342
I Due from City 1,801,093-
Advances to City 3,953,624
Land held for resale - 937,997
Restricted assets:
'
Cash and investments with fiscal agents 9,192,948 30,724,034
Capital assets:
Capital assets, not being depreciated - 16,211,895
I Capital assets, net of accumulated depreciation - 37,709,906
Total Assets $ 33,164,887 185,420,660
Liabilities:
I
Accounts payable $ 82,793 315,336
Accrued liabilities 29,332
-
Accrued interest - 6,437,048
I Unearned revenues - 305,314
Deposits payable 7,728,445
-
Payable to trustee 25,267,688
-
Due to external parties/other agencies 56,629 -
I Long-term liabilities:
Due in one year 10,868,194
Due in more than one year - 397,903,854
ITotal Liabilities $ 33,164,887 415,829,746
Net Position:
Held in trust for other purposes (230,409,086)
ITotal Net Position $ (230,409,086)
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' See Notes to Financial Statements 37
CITY OF RANCHO CUCAMONGA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2013
Private-
Purpose Trust
Fund
Successor
Agency of the
Former RDA
Additions:
Taxes $ 34,580,146 ,
Interest and change in fair value of investments 701,913
Miscellaneous 49,544
Total Additions 35,331,603
Deductions:
Administrative expenses 23,436
Contractual services 4,050,738 '
Interest expense 20,410,358
Depreciation expense 1,885,683
Contributions to City 398,219
Reimbursement of prior taxes to County 233,812,615
Total Deductions 260,581,049
Changes in Net Position (225,249,446)
Net Position:
Beginning of year, as originally reported (1,759,708)
Restatements (3,399,932)
Beginning of fiscal year, as restated (5,159,640)
Net Position-End of the Year $ (230,409,086)
1
1
1
1
See Notes to Financial Statements 38
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2013
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 provisions of GASB Statement No. 14 and amended
with GASB Statement No. 61. 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
the Rancho Cucamonga Public Improvement Corporation (the Improvement
Corporation), the Rancho Cucamonga Fire Protection District (the Fire District), the
Rancho Cucamonga Library (the Library) and the Rancho Cucamonga Public
' Financing Authority (the Financing Authority).
2. The Improvement Corporation, the Fire District, the Library and the Public Financing
Authority are managed by employees of the City. A portion of the City's general
overhead costs is allocated to the Fire District and the Library.
3. The City, the Improvement Corporation, the District, the Library and the Financing
Authority are financially interdependent. They provide financial benefit/burden to the
City.
' Blended Component Units
The Rancho Cucamonga Public Improvement Corporation was incorporated on
November 14, 1988, under the Non-Profit Public Benefit Corporation Law of the State of
' California. The Corporation was established for charitable purposes including rendering
financial assistance to the City by financing, acquiring, constructing, improving and
leasing public improvements for the benefit of residents of the City and the surrounding
area. Separate financial statements are not available for the Corporation.
The Rancho Cucamonga Fire Protection District (formerly, Foothill Fire Protection
District) was a special district formed by the County of San Bernardino for the purpose of
' fire suppression within its boundaries. Effective July 1, 1989, operations of this district
were taken over by the City of Rancho Cucamonga. The district still operates as a
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.
39
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 1: Organization and Summary of Significant Accounting Policies (Continued) ,
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. 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 position and the
statement of activities) report information on all of the nonfiduciary activities of the
primary government and its component units. For the most part, the effect of interfund
activity has been removed from these statements. Governmental activities, which
normally are supported by taxes and intergovernmental revenues, are reported
separately from business-type activities, which rely to a significant extent on fees and
charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment is offset by program revenues. Direct expenses are those that
are clearly identifiable with a specific function or segment. Program revenues include:
1) charges to customers or applicants who purchase, use or directly benefit from goods,
services or privileges provided by a given function or segment, and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. Taxes and other items not properly included among
program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and
fiduciary funds, even though the latter are excluded from the government-wide financial
statements. Major individual governmental funds and major individual enterprise funds
are reported as separate columns in the fund financial statements.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenues are recorded when earned and expenses
are recorded when a liability is incurred, regardless of the timing of related cash flows.
Property taxes are recognized as revenues in the year for which they are levied. Grants '
and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Revenues
1
40 '
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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
I 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.
' The City's fiduciary funds consist of agency funds and a private purpose trust fund.
Agency funds are used to account for situations where the government's role is purely
custodial. All assets reported in an agency fund are offset by a liability to the party on
' whose behalf they are held. Agency funds have no measurement focus. Private purpose
trust fund funds are accounted for using the "economic resources" measurement focus
and the accrual basis of accounting. Under the accrual basis of accounting, revenues are
recognized in the period in which they are earned while expenses are recognized in the
' period in which the liability is incurred.
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 Citywide Infrastructure Improvement Fund accounts for capital improvement
reimbursements from the San Bernardino Associated Governments (SANBAG). The
funds will be used for general infrastructure improvements throughout the City.
' • The Housing Fund accounts for the assets of the former Redevelopment Agency's
Low and Moderate Income Housing Fund.
• The Fire District Fund accounts for the revenue and disbursement of funds received
by the Rancho Cucamonga Fire Protection District in the course of that agency's fire
protection services.
The City reports the following major proprietary funds:
• 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.
' 41
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 1: Organization and Summary of Significant Accounting Policies (Continued) '
• The Municipal Utility Fund accounts for the costs of labor and materials used in the
operation, maintenance, construction and consumption of electric services to certain
major commercial/ industrial developments within the City.
Additionally, the City reports the following fund types:
• Internal service funds account for the financial transactions related to repair,
replacement and maintenance of City-owned vehicles and equipment and the City's
general information systems and telecommunications hardware and software.
• Agency funds are custodial in nature and do not involve the measurement of results
of operations. The City's agency funds account for deposits held by the City in its
fiduciary capacity and assessments received for various purposes which are
restricted for payment of principal, interest and penalties on special obligation bonds.
• Private-purpose trust funds are used to account for the assets and liabilities of the
former Redevelopment Agency and the allocated revenue to pay estimated
installment payments of enforceable obligations until the obligations of the former
Redevelopment Agency are paid in full and assets have been liquidated.
As a general rule, the effect of interfund activity has been eliminated from the
government-wide financial statements. Exceptions to this general rule are charges
between the government's proprietary funds functions and various other functions of the
government. Elimination of these charges would distort the direct costs and program
revenues reported for the various functions concerned.
Amounts reported as program revenues include: 1) charges to customers or applicants
for goods, services or privileges provided, 2) operating grants and contributions, and
3) capital grants and contributions, including special assessments. Internally dedicated
resources are reported as general revenues rather than as program revenues. Likewise,
general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating
items. Operating revenues and expenses generally result from providing services and
producing and delivering goods in connection with a proprietary fund's principal ongoing
operations. The principal operating revenues of the Enterprise Funds and of the Internal
Service Funds are charges to customers for sales and services. Operating expenses for
Enterprises Funds and Internal Service Funds include the cost of sales and services,
administrative expenses and depreciation on capital assets. All revenues and expenses
not meeting this definition are reported as non-operating revenues and expenses.
The City adopted GASB Statement No. 62, Codification of Accounting and Financial ,
Reporting Guidance Contained in Pre-November 30, 1989 FASB and Al CPA
Pronouncements, which established accounting and financial reporting standards for
financial statements of state and local governments.
d. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position 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
42 '
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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.
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."
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.
' 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.
1 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, infrastructure (e.g., roads,
' bridges, sidewalks and similar items) and intangible assets, 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 $5,000 (amount not rounded) and an estimated useful
I life in excess of one year. Such assets are recorded at historical cost when
purchased or constructed. Donated capital assets are recorded at estimated fair
market value at the date of donation.
' 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.
I
43
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 1: Organization and Summary of Significant Accounting Policies (Continued) ,
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Interest incurred during the construction phase of capital assets of
business-type activities is included as part of the capitalized value of the assets
constructed.
Property, plant, equipment, and infrastructure of the primary government, as well as
its component units, are depreciated using the straight-line method over the following
estimated useful lives:
Assets Years '
Building improvements 10-50
Improvements other than buildings 10-40
Computer equipment and software 3-15
Equipment and vehicles 3-20
Furniture and fixtures 3-20
Infrastructure 10-75
Deferred outflows/inflows of resources
In addition to assets, the statement of financial position and governmental fund
balance sheet will sometimes report a separate section for deferred outflows of
resources. This separate financial statement element, deferred outflows of resources,
represents a consumption of net position of fund balance that applies to a future
period(s) and so will not be recognized as an outflow of resources (expense/
expenditure) until then. The government currently does not have items that qualify for
reporting in this category.
In addition to liabilities, the statement of financial position and governmental fund
balance sheet will sometimes report a separate section for deferred inflows of
resources. This separate financial statement element, deferred inflows of resources,
represents an acquisition of net position or fund balance that applies to a future
period(s) and so will not be recognized as an inflow of resources (revenue) until that
time. The government has only one item, which arises only under a modified accrual
basis of accounting, that qualifies for reporting in this category. Accordingly, the item,
unavailable revenue, is reported only in the governmental funds balance sheet. The
governmental funds report unavailable revenues from the following sources: sales
taxes, grant reimbursements and deferred loans. These amounts are deferred and
recognized as an inflow of resources in the period that the amounts become
available.
Accrued Employee Benefits
The City's policy permits employees to accumulate earned but unused vacation and
sick pay benefits. The total amount of liability for unused vacation and sick pay
benefits is accrued when incurred in the government-wide financial statements. The
City utilizes the General Fund and the Fire District Special Revenue Fund in the
governmental fund financial statements to account for the short-term portion of its
liability. The short-term portion is the unused reimbursable leave still outstanding
following an employee's resignation or retirement.
I
44 ,
' CITY OF RANCHO CUCAMONGA
I NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
INote 1: Organization and Summary of Significant Accounting Policies (Continued)
Vacation pay is payable to employees at the time a vacation is taken or upon
termination of employment. Fire District employees cannot accrue more than one and
I
one-half times their regular annual entitlement.
Sick leave is payable when an employee is unable to work because of illness. For
I 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.
I For Fire District employees, sick leave may be accumulated indefinitely or an
employee with ten or more years of service is eligible to convert unused sick leave to
vacation in accordance with the following and with any remainder of hours to still
Iremain unused sick time:
Accumulated Sick
Employee Leave Balance Vacation
IType Prior Calendar Year Conversion Rate
shift 108 - 144 hours one-half
I shift 72 - 108 hours one-fourth
40-hour 90- 120 hours one-half
40-hour 60-90 hours one-fourth
I 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
Itermination, other than for normal retirement.
Long-Term Obligations
I 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
I proprietary fund type statement of net position. Bond premiums and discounts 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
I issuance cost, whether or not withheld from the actual debt proceeds received, are
reported as debt service expenses.
In the fund financial statements, governmental fund types recognize bond premiums
I 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
I withheld from the actual debt proceeds received, are reported as debt service
expenditures.
I
I
45
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 1: Organization and Summary of Significant Accounting Policies (Continued) I
Fund Balance
Fund balance is essentially the difference between the assets, liabilities, and
deferred inflows reported in a governmental fund. There are five separate
components of fund balance, each of which identifies the extent to which the City is
bound to honor constraints on the specific purposes for which amounts can be spent. '
• Non-spendable fund balance (inherently non-spendable)
• Restricted fund balance (externally enforceable limitations on use)
• Committed fund balance (self-imposed limitations on use)
•Assigned fund balance (limitation resulting from intended use)
• Unassigned fund balance (residual net resources)
The City Council, as the City's highest level of decision-making authority, may
commit fund balance for specific purposes pursuant to constraints imposed by the
adoption of a resolution. These committed amounts cannot be used for any other
purpose unless the City Council removes or changes the specified use through the
same type of formal action taken to establish the commitment. City Council action to
commit fund balance needs to occur within the fiscal reporting period; however the
amount can be determined subsequently. Fund balance commitments were as
follows:
Changes in Economic Circumstances
The City's General Fund balance committed for changes in economic
circumstances is established at a goal of a six month reserve, or 50% of the City
General Fund operating budget for the upcoming fiscal year. The Fire District's
fund balance committed for changes in economic circumstances is established at
a goal of a six month reserve, or 50% of the Fire District's operating budget for
the upcoming fiscal year. As defined in the resolution establishing this
commitment, the specific uses are listed as the declaration of a state or federal
state of emergency or a local emergency as defined in the Rancho Cucamonga
Municipal Code Section 2.36.020; or a change in economic circumstances in a
given fiscal year that results in revenues to the City/Fire District being insufficient
to cover expenditures for one or more fiscal years. The City Council/Fire Board
may, by the affirming vote of three members, change the amount of this
commitment and/or the specific uses of these monies.
City Capital Facilities Repair 1
The City's General Fund balance committed for City facilities capital repair is
established at a minimum goal of 25% of capital assets value comprised of
construction in progress (excluding infrastructure), building improvements, and
improvements other than building for governmental activities.
Fire District Capital Facilities Repair '
The Fire District's fund balance committed for the Fire District facilities capital
repair is hereby committed to a minimum goal of 50% of capital assets value
comprised of construction in progress (excluding infrastructure), building
improvements, and improvements other than building for public safety-fire
activities. '
46 '
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Working Capital
' The City's General Fund balance committed for Working Capital is established at
a goal of a minimum of 5% of the City's General Fund operating budget for the
upcoming fiscal year. The Fire District's fund balance committed for Working
Capital is established at a goal of a minimum of 50% of the District's operating
budget for the upcoming fiscal year.
Self-Insurance
The City's General Fund balance committed for payment of general liability
claims primarily through the use of interest earnings on the reserve but not
' limited to such in the event of an unfavorable interest rate environment is
established at a minimum goal of three times the City's total yearly SIR for all
types of insurance coverage.
' Employee Leave Payouts
The City's General Fund balance and the Fire District's fund balance committed
for employee leave payouts as valued in accordance with the City's labor
contracts as of the last day of the fiscal year.
PERS Rate Stabilization
The City's General Fund and Fire District's fund balance committed to offset
projected rate increases identified in the respective annual CaIPERS actuarial
' valuation for two fiscal years after the year of financial reporting.
Booking Fees
' The City's General Fund balance committed to provide funding for an increase in
the booking fees charged to the City by the County of San Bernardino not readily
determinable at the time of budget adoption due to the delay in the adoption of
' the State of California's budget.
Vehicle and Equipment Replacement
' The Fire District's fund balance committed for the replacement of fire safety
vehicles and equipment as determined based on the District's replacement
criteria is established at a minimum goal of 50% of District vehicle and equipment
' replacement value.
Law Enforcement
' The City's General Fund balance committed for public safety purposes.
Economic and Community Development Special Services
1 The City's General Fund balance committed for economic and community
development special services.
47
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Amounts that are constrained by the City's intent to be used for specific purposes,
but are neither restricted nor committed, should be reported as assigned fund
balance. Pursuant to the City's fund balance policy established by the City Council by
resolution, it has delegated the authority to assign amounts to be used for specific
purposes to the City Manager or Finance Director for the purpose of reporting these
amounts on the annual financial statements. I
Fund balance flow assumptions
Sometimes the government will fund outlays for a particular purpose from both
restricted and unrestricted resources (the total of committed, assigned, and
unassigned fund balance). In order to calculate the amounts to report as restricted,
committed, assigned, and unassigned fund balance in the governmental fund
financial statements, a flow assumption must be made about the order in which the
resources are considered to be applied. The City considers restricted fund balance to
have been spent first when an expenditure is incurred for purposes for which both '
restricted and unrestricted fund balance is available. Similarly, when an expenditure
is incurred for purposes for which amounts in any of the unrestricted classifications of
fund balance could be used, the City considers committed amounts to be reduced
first, followed by assigned amounts and then unassigned amounts.
1
Net Position
In the governmental-wide financial statements and proprietary fund financial
statements, net position is classified as follows:
Net Investment in Capital Assets — This amount consists of capital assets net of
accumulated depreciation and reduced by outstanding debt that attributed to the
acquisition, construction, or improvement of the assets.
Restricted Net Position—This amount is restricted by external creditors, grantors,
contributors, or laws or regulations of other governments.
Unrestricted Net Position — This amount is all net position that do not meet the
definition of"net investment in capital assets" or"restricted net position."
Net position flow assumption
Sometimes the government will fund outlays for a particular purpose from both '
restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In
order to calculate the amounts to report as restricted — net position and unrestricted—
net position in the government-wide and proprietary fund financial statements, a flow
assumption must be made about the order in which the resources are considered to
be applied. It is the government's policy to consider restricted -- net position to have
been depleted before unrestricted—net position is applied.
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
48 '
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 proceeding 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.
Functional Classifications
IExpenditures 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 - Police includes those activities which involve police protection.
1 • Public Safety - Fire Protection includes activities of the fire protection district
which involved in the protection of people and property from fire as well as
emergency preparedness.
• Public Safety - Animal Center includes those activities which involve animal care
and services.
• 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.
• Engineering and Public Works includes all maintenance, engineering and capital
improvements which relate to streets, parks, flood control and other public
facilities.
The City implemented GASB Statement 65, Items Previously Reported as Assets and
' Liabilities. GASB 65, among other things, amends prior guidance with respect to the
treatment of debt issuance costs. Debt issuance costs should be recognized in the
period incurred rather than reported on the statement of net position as deferred charges
' and recognized systematically over the life of the debt. The accounting changes of this
statement should be applied retroactive and therefore the City has reported a
restatement of beginning net position for any unamortized debt issuance costs (deferred
charges) previously reported on the statement of net position for fiduciary funds to
' conform.
' 49
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
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.
The level of budgetary control (that is the level at which expenditures cannot legally
exceed the appropriated amount) is established at the department level within the
General Fund and at the function level for Special Revenue, Capital Project Funds and
Debt Service Funds.
Basis of Budgeting
Budgets for governmental funds are adopted on a basis consistent with generally I
accepted accounting principles (GAAP) except that for budgeting purposes only
encumbrances are treated as expenditures. A reconciliation has been provided on
the applicable schedule when the basis of budgeting differs from GAAP.
For the fiscal year 2012-2013, the following funds had no adopted annual budgets:
Housing Fund 1
SB 140
Used Oil Recycling Grant
AB 2928 Traffic Congestion Fund
Drink, Drive, Lose Grant
Henderson/Wardman Drainage
Federal Grant Fund—Drier
OTS 2005 Seatbelt Grant
Senior Transportation Service
Assessment District 86-2
Public Library Bond Act-2000
These funds had no adopted budget due to the timing of the usage of these grants
and capital project funds. Money will be budgeted as needed based on specific
projects.
I
50 '
CITY OF RANCHO CUCAMONGA
1 NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 2: Stewardship, Compliance and Accountability (Continued)
b. Encumbrances
' Encumbrances are estimations of costs related to unperformed contracts for goods and
services. They represent the estimated amount of the expenditure ultimately to result if
unperformed contracts in progress at year-end are completed. They do not constitute
' expenditures or estimated liabilities.
c. Deficit Fund Balances or Net Position
The following nonmajor funds have a deficit at June 30, 2013:
Special Revenue Funds:
' Pedestrian Grant $ 80
Proposition 84- Park Bond Act 4,377
Used Oil Recycling Grant 562
' Litter Reduction Grant 316
Senior Outreach Grant 1,993
Safe Routes to School Program 31,240
COPS Secure our School Grant 28
CA State Library Staff Innovation 63,331
Department of Homeland Security Grant 29
Federal Grant Fund- Dreier 83
' Freedom Courtyard Resources 148,803
Homeland Security Grant 2005 58,228
Used Oil Recycling Program 4,289
' Capital Projects Funds:
Assessment District 86-2 41,128
Public Library Bond Act- 2000 193
The City expects to eliminate these deficits with anticipated future revenues from grants,
deferred payments and reimbursements.
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51
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
As of June 30, 2013, cash and investments were reported in the accompanying financial
statements as follows:
Governmental activities $ 263,919,385 '
Business-type activities 7,826,476
Fiduciary funds 142,933,701
Total Cash and Investments $ 414,679,562
The City follows the practice of pooling cash and investments of all funds, except for funds
required to be held by fiscal agents under provisions of bond indentures. Interest income
earned on pooled cash and investments is allocated quarterly to the various funds based on
average daily cash balances. Interest Income from cash and investments with fiscal agents
is credited directly to the related fund.
Deposits
At June 30, 2013, the carrying amount of the City's deposits was $56,682,787 and the I
bank balance was $58,192,820. The $1,510,033 difference represents outstanding
checks and other reconciling items.
The California Government Code requires California banks and savings and loan
associations to secure a City's deposits by pledging government securities with a value of
110% of a City's deposits. California law also allows financial institutions to secure City
deposits by pledging first trust deed mortgage notes having a value of 150% of a City's
total deposits. The City Treasurer may waive the collateral requirement for deposits
which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal
and state chartered banks is held in safekeeping by an authorized Agent of Depository
recognized by the State of California Department of Banking. The collateral for deposits
with savings and loan associations is generally held in safekeeping by the Federal Home
Loan Bank in San Francisco, California as an Agent of Depository. These securities are
physically held in an undivided pool for all California public agency depositors. Under
bank or Government Code Section 53655, the placement of securities by a ba o savings and
loan association with an "Agent of Depository" has the effect of perfecting the security
interest in the name of the local governmental agency. Accordingly, all collateral held by
California Agents of Depository are considered to be held for, and in the name of, the
local governmental agency.
Investments
Under provision of the City's investment policy, and in accordance with the California
Government Code, the following investments are authorized:
• U.S. Government Agency Securities
• Municipals (Warrants, Notes and Bonds)
• Certificates of Deposit (or Time Deposits)
• Negotiable Certificates of Deposit
• FDIC Insured Certificates of Deposits
• Banker's Acceptances
52 1
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS (CONTINUED)'
JUNE 30, 2013
' Note 3: Cash and Investments (Continued)
• Commercial Paper
• Local Agency Investment Fund (State Pool)
• Joint Powers Auhtority (JPA) Investment Pool (short-term)
• Deposit of Funds
• Repurchase and Investment Agreements
• Meduim Term Corporate Notes
Investments Authorized by Debt Agreements
' The above investments do not address investment of debt proceeds held by a bond
trustee. Investments of debt proceeds held by a bond trustee are governed by provisions
of the debt agreements, rather than the general provisions of the California Government
tCode or the City's investment policy.
Investments in State Investment Pool
' The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is
regulated by California Government Code Section 16429 under the oversight of the
Treasurer of the State of California. LAIF is overseen by the Local Agency Investment
' Advisory Board, which consists of five members, in accordance with State statute. The
State Treasurer's Office audits the fund annually. The fair value of the position in the
investment pool is the same as the value of the pool shares.
GASB Statement No. 31
The City adopted GASB Statement No. 31, Accounting and Financial Reporting for
Certain Investments and for External Investment Pools, as of July 1, 1997. GASB
' Statement No. 31 establishes fair value standards for investments in participating interest
earning investment contracts, external investment pools, equity securities, option
contracts, stock warrants and stock rights that have readily determinable fair values.
' Accordingly, the City reports its investments at fair value in the balance sheet. All
investment income, including changes in the fair value of investments, is recognized as
revenue in the operating statement.
' Credit Risk
The City's investment policy limits investments in medium-term notes (MTN's) in
short-term rating of 'AA" or better. As of June 30, 2013, the City invested in Federal
' Farm Credit Bank, Federal Home Loan Bank, Federal Home Loan Mortgage Corp. and
Federal National Mortgage Association which were all rated "Aaa" and "AA+" by Moody's
and by S&P at June 30, 2013. All securities were investment grade and were legal under
' State and City law. As of June 30, 2013, 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, 2013, none of the City's deposits or investments were exposed to
custodial credit risk.
' 53
CITY OF RANCHO CUCAMONGA ,
NOTES TO FINANCIAL STATEMENTS(CONTINUED) ,
JUNE 30, 2013
Note 3: Cash and Investments (Continued) '
Concentration of Credit Risk
The City is in compliance with restrictions imposed by its investment policy, which limits '
certain types of investments. As of June 30, 2013, in accordance with GASB Statement
No. 40, if the City has invested more than 5% of its total investments in any one issuer, it
is exposed to credit risk. The following investments are considered exposed to credit '
risk:
Federal Farm Credit Bank 19.85%
Federal Home Loan Bank 20.45% '
Federal Home Loan Mortgage Corporation 17.66%
Federal National Mortgage Association 12.37%
Investments guaranteed by the U.S. government and investments in mutual funds and
external investment pools are excluded from this.
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 t
policy establishes a maximum maturity of 180 days for Banker's Acceptances, 270 days
for Commercial Paper, one year for Repurchase Agreements and five years for all other
individual investments. The only exception to these maturity limits shall be the '
investment of the gross proceeds of tax-exempt bonds. The City has elected to use the
segmented time distribution method of disclosure for its interest rate risk.
As of June 30, 2013, the City had the following investments and original maturities: '
Investment Maturities (in Years)
6 months 6 months to 1 year to 3 Years to
or less 1 year 3 years 5 years Fair Value
II
Investments:
Local Agency Investment Fund $ 69,157,880 $ - $ - $ - $ 69,157,880
US Treasury - - - 1,955,858 1,955,858 '
Federal Governmental Agencies
Federal Farm Credit Bank - - 12,042,227 46,403,015 58,445,242
Federal Home Loan Bank - 9,092,783 13,666,552 38,819,763 61,579,098
Federal Home Loan Mortgage Corp. - - 26,101,635 18,110,040 44,211,675 '
Federal National Mortgage Assoc. - - 4,999,480 30,964,097 35.963,577
Municipal Bonds - 2,535,825 - - 2,535,825
Corporate Bonds - - 3,996,216 4,458,614 8,454,830
Commercial Paper 6,994,349 - - - 6.994,349 '
Money Market Mutual Funds 26,583,853 - - - 26,583,853
Investments with Fiscal Agents:
Money Market Mutual Funds 42,114,588 - - - 42.114,588 '
$ 144,850,670 $ 11,628,608 $ 60,806,110 $ 140,711,387 $ 357,996,775
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54 I
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS(CONTINUED)
JUNE 30, 2013
Note 4: Notes and Loans Receivables
Notes and loans receivables consist of the following at June 30, 2013:
t 1. In January 1997, the former Rancho Cucamonga Redevelopment Agency (the
Agency) entered into an agreement to loan Villa Pacifica Associates, a California
Limited Partnership, up to $3,090,000 to develop senior rental housing for low and
' moderate income households. The term of the loan is 40 years, with simple interest
accruing at 3% per annum on the outstanding principal balance. Payments of
principal and interest on the loan are due and payable only to the extent that 50% of
the net annual cash flow from the development is available. Upon dissolution of the
' Agency, the loan receivable was transferred to the Housing Fund of the City. As of
June 30, 2013, the outstanding balance amounts to $3,683,026, including accrued
interest of$593,026. Accrued interest is offset by deferred revenue.
2. On September 1, 2005, the Agency entered into a loan agreement with Northtown
Housing Development Corporation for the purchase of undeveloped real property
' and the development of an apartment complex (San Sevaine) which will increase the
supply of affordable housing to low and moderate income households for a period of
ninety-nine (99) years. This loan is a line of credit not-to-exceed $40,700,000 with
simple interest accruing at 1% per annum from the date of disbursement for a term of
' 55 years (2060), as modified on May 6, 2009, with Amendment#2. Upon dissolution
of the Agency, the loan receivable was transferred to the Housing Fund of the City.
As of June 30, 2013, the advances paid against this line of credit amount to
$40,457,658 and accrued interest amounts to $1,853,537 for a total of$42,311,195.
Accrued interest is offset by deferred revenue.
3. On April 19, 2006, the Agency entered into a loan agreement with LINC-Pepperwood
Housing Investors, LP to provide financial assistance from the Low and Moderate
Housing Set-aside Fund to purchase and rehabilitate the Pepperwood Apartment
Homes, which will increase the supply of affordable housing to low and moderate
income households, for not less than ninety-nine (99) years. The loan is in the form
of a line of credit not-to-exceed $21,638,113, which includes the rollover of the
BLT Partnership No. 1 loan of $2,350. The outstanding principal balance of the loan
will accrue simple interest at 2% per annum from the date of disbursement for a term
' of 56 years (2062). In addition to the extent there are Residual Receipts, the
Developer shall pay to the Agency 50% of the Residual Receipts from the preceding
year. Upon dissolution of the Agency, the loan receivable was transferred to the
Housing Fund of the City. As of June 30, 2013, advances paid against this line of
' credit amounts to $21,638,113 and accrued interest amounts to $2,841,107 for a
total balance of$24,479,220. Accrued interest is offset by deferred revenue.
' 4. On September 1, 2005, the Agency entered into a loan agreement with HB Housing
Partners, L.P. to provide financial assistance from the Low and Moderate Housing
Set-aside Fund to purchase and rehabilitate the Woodhaven Manor Apartments,
which will increase the supply of affordable housing to low and moderate income
' households for not less than ninety-nine (99) years. The loan is in the form of a line
of credit not-to-exceed $9,000,000. Simple interest accrues on the advances as
follows: 1) 3% per annum from the date of disbursement through and including the
date immediately prior to September 21, 2022; and 2) 2% per annum from
September 21, 2022 through September 21, 2060. In addition, to the extent there
are Residual Receipts, the Developer shall pay to the Agency either 33% or 50% of
the Residual Receipts from the preceding year. Upon dissolution of the Agency, the
55
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS(CONTINUED)
JUNE 30, 2013
Note 4: Notes and Loans Receivables (Continued)
loan receivable was transferred to the Housing Fund of the City. As of
June 30, 2013, the advances paid against this line of credit amounted to $9,000,000
and accrued interest amounts to $1,821,736 for a total of $10,821,736. Accrued
interest is offset by deferred revenue.
5. On March 9, 2006, the Agency entered into a loan agreement with The Southern
California Housing Development Corporation for the acquisition, construction and
operation of affordable housing apartments, referred to as the Rancho Verde
Expansion project, which will increase the supply of very-low, low and moderate
income households. This loan is a line of credit not-to-exceed $6,500,000 with
simple interest accruing at 1.5% per annum until June 27, 2035, and 2% per annum
thereafter and payable without demand or notice on June 27, 2060. Upon dissolution
of the Agency, the loan receivable was transferred to the Housing Fund of the City.
As of June 30, 2013, the advances paid against this line of credit amounted to
$6,499,910 and accrued interest amounts to $476,420 for a total of $6,976,330.
Accrued interest is offset by deferred revenue.
6. On December 1, 2001, the Agency entered into a residual receipts promissory note
loan agreement in the form of a line of credit not-to-exceed $4,000,000 with
Malvern Housing Partners, L.P. and Southern California Housing Development
Corporation for the acquisition, construction and operation of a 49-unit senior
multifamily apartment project, known as Heritage Pointe Senior Apartments. A
portion of the necessary funding was provided from proceeds of a $4,000,000 bond
issue by Southern California Housing Development Corporation. Funding provided
by the Agency was in the form of semi-annual principal payments toward these
bonds from the Agency's low and moderate income housing fund. As advances were
made by the Agency, beginning April 1, 2003, these amounts were added to and
became the principal balance of this Residual Receipts Note, and are accruing
simple interest at 1% per annum from the date of payment through
December 2056. Annual payments of principal and accrued interest shall not
commence until the operation of the project has generated residual receipts. On
December 5, 2007, the residual receipts promissory note was amended and restated
in connection with the refunding of the Southern California Housing Development
Corporation's bond with the proceed of the Agency Housing Set-Aside Tax Allocation
Bonds, Series 2007A and Series 2007B. All residual receipts in excess of fifteen
percent of the gross operating income of the project shall be paid to the Agency
annually. All principal and accrued interest at the sinple interest rate of 1% per
annum shall be due and payable in April 2056. Upon dissolution of the Agency, the
loan receivable was transferred to the Housing Fund of the City. As of
June 30, 2013, the advances paid against this line of credit amounted to $1,519,725
and accrued interest amounts to $60,480, for a total of$1,580,205. Accrued interest
is offset by deferred revenue.
7. On September 1, 2008, the Agency entered into a residual receipts promissory note
loan agreement in the form of a line of credit not-to-exceed $27,565,000 with Rancho
Workforce Housing, L.P. for the acquisition, construction and development of a
166-unit rental housing development, including 131 residential units for low and
moderate income residents. This loan bears simple interest of 2.386% compounded
annually from the date of disbursement, with a term commencing on the date of this
agreement and continuing for fifty-five (55) years from the date of the recordation of
the Certificate of Completion. Commencing after Borrower's fiscal year first ending
56 t
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 4: Notes and Loans Receivables (Continued)
after the completion of construction of the development, Borrower shall make
repayments to the Agency equal to 50% of the Residual Receipts. Upon dissolution
of the Agency, the loan receivable was transferred to the Housing Fund of the City.
As of June 30, 2013, the advances paid against this line of credit amounted to
$25,868,857, and accrued interest amounts to$2,394,642, for a total of$28,263,499.
' 8. On September 26, 1994, the Agency entered into a Disposition and Development
Agreement (DDA) and loan agreement (as modified on March 22, 1996) for
$5,929,181 with North Town Housing Partners for the acquisition of the 88-unit
multifamily rental Villa Del Norte housing project for low and moderate income
households. The term of the loan is 40 years, with simple interest accruing at 3% per
annum on the outstanding principal balance. Payments of principal and interest on
' the loan are due and payable only to the extent that net annual cash flow from the
development is available. Upon dissolution of the Agency, the loan receivable was
transferred to the Housing Fund of the City. As of June 30, 2013, the outstanding
balance amounts to $9,130,939, including accrued interest of $3,201,758. Accrued
' interest is offset by deferred revenue.
9. On June 6, 2001, the Agency entered into a loan agreement (as updated on
' December 1, 2002) for $4,700,000 with Northtown Housing Development Corp. for
the development of the Olen Jones Senior Apartments. The term of the loan is
55 years, with zero interest accruing for the first 15 years, then accruing simple
interest at 3% per annum for the remainder of the term. Payments of principal and
' interest on the loan are due and payable only to the extent that net annual cash flow
from the development is available. Upon dissolution of the Agency, the loan
receivable was transferred to the Housing Fund of the City. As of June 30, 2013, the
outstanding balance amounts to $4,409,027.
10. First-time homebuyer loans represents the loans made under the First Time
Homebuyer's Program. The payment of the loan is not due until the property is sold.
As of June 30, 2013, the outstanding balance amounts to $4,284,852.
Total loans receivables for governmental activities at June 30, 2013, including
accrued interest of$13,242,706, amounted to $135,940,029.
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' 57
CITY OF RANCHO CUCAMONGA ,
NOTES TO FINANCIAL STATEMENTS (CONTINUED) '
JUNE 30, 2013
Note 5: Capital Assets '
Governmental activities capital assets for the year ended June 30, 2013, was as follows:
Beginning Ending ,
Balance Increases Decreases Transfers Balance
Governmental Activities:
Capital assets,not being depreciated:
Land $ 74.542,575 $ 75,247 $ - $ - $ 74,617,822 '
Right of way 231.931,613 - - - 231,931,613
Construction-in-progress 33,015,317 14,726,762 (419,633) (29.056,900) 18,265,546
Total Capital Assets, ,
Not Being Depreciated 339,489,505 14,802,009 (419,633) (29,056,900) 324,814,981
Capital assets,being depreciated:
Building Improvements 104,611,573 3,014,935 - - 107,626,508 '
Improvement other than buildings 12,692,888 114,196 - - 12,807,084
Equipment and vehicles 26,447,093 1,798,551 (264,110) - 27,981,534
Furniture and fixtures 1,618,062 - - - 1,618,062
Infrastructure 438,891,265 - (428,931) 29,056,900 467.519,234 '
Intangible 1,320,615 1,956,273 - - 3,276,888
Total Capital Assets,
Being Depreciated 585,581,496 6,883,955 (693,041) 29.056,900 620,829,310
Less accumulated depreciation: ,
Building improvements 26,786,496 2,537,915 - - 29,324,411
Improvement other than buildings 7,718,754 379,927 - - 8,098,681
Equipment and vehicles 21.353,387 2,107,987 (86,459) - 23,374,915 '
Furniture and fixtures 1,518,526 65,742 - - 1,584,268
Infrastructure 183,792,502 8,183,366 (160,170) - 191,815,698
Intangible 694,408 296,698 - - 991,106
Total Accumulated '
Depreciation 241,864,073 13,571,635 (246,629) - 255,189,079
Total Capital Assets,
Being Depreciated,Net 343,717,423 (6,687,680) (446,412) 29,056,900 365,640,231 '
Governmental Activities
Capital Assets,Net $ 683,206,928 $ 8,114,329 $ (866,045) $ - $ 690,455,212
Depreciation expense was charged to functions/programs of the primary government as '
follows:
Governmental Activities: '•
General government $ 319,161
Public safety-police 411,847
Public safety-fire protection 637,934 '
Engineering and public works 8,859,738
Community development 85,407
Community services 1,614,305
Equipment and Vehicle Replacement Fund 1,134,192 '
Computer Equip./Technology Replacement Fund 509,051
Total Governmental Activities $ 13,571,635
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58 I
' CITY OF RANCHO CUCAMONGA
I NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
INote 5: Capital Assets (Continued)
Business-type activities capital assets for the year ended June 30, 2013, was as follows:
I Beginning Ending
Balance Increases Decreases Transfers Balance
Business-Type Activities:
I Capital assets,not being depreciated:
Land $ 5,451,015 $ $ $ $ 5,451,015
Total Capital Assets,
Not Being Depreciated 5,451,015 - - - 5,451,015
ICapital assets,being depreciated:
Building improvements 17,203,473 22,500 - - 17,225,973
Improvement other than buildings 3,797,414 - - - 3,797,414
I Equipment and vehicles 417,729 75,000 _ (34,915) 457,814
Furniture and fixtures 82,374 34,915 117,289
Infrastructure 16,747,060 124,436 - - 16,871,496
Intangible 25,856 - - - 25,856
ITotal Capital Assets,
Being Depreciated 38,273,906 221,936 - - 38,495,842
I Less accumulated depreciation: - -
Building improvements 8,183.987 430,074 8,614,061
Improvement other than buildings 3,686,657 110,758 3,797,415
Equipment and vehicles 360,319 6,520 - - 366,839
I Furniture and fixtures 42,622 7,023 - - 49,645
Infrastructure 4,267,699 672,373 4,940,072
Intangible 17,619 2,586 - - 20,205
I Total Accumulated
Depreciation 16,558,903 1,229,334 17,788,237
Total Capital Assets,
Being Depreciated, Net 21,715,003 (1,007,398) - - 20,707,605
IBusiness-Type Activities
Capital Assets, Net $ 27,166,018 $ (1,007,398) $ - $ - $ 26,158,620
IDepreciation expense was charged to functions/programs of the primary government as
follows:
I Business-Type Activities:
Sports Complex $ 543,489
Municipal Utility 685,845
ITotal Business-Type Activities $ 1,229,334
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59
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 6: Interfund Receivable, Payable and Transfers '
The composition of interfund balances as of June 30, 2013, was as follows:
Due To/From Other Funds '
Due to Other Funds
Nonmajor
Fire Governmental
Funds District Funds Total
Due From Other Funds:
General Fund $ 276,613 $ 724,481 $ 1,001,094
Due to/from other funds were the results of routine interfund transactions not cleared prior to
the end of the fiscal year and were also made to cover negative cash balances at
June 30, 2013.
Advances To/From Other Funds
Advances from Other Funds
Nonmajor
Fire Governmental
Funds District Funds Total
Advances to Other Funds:
General $ 4,357,185 $ 300,000 $ 4,657,185
On June 21, 2012, the General Fund advanced $4,556,198 to the Fire District to provide
funding for the prepayment of the Fire District's side fund liability with CaIPERS. The advance
bears interest at 4.5% and is payable in monthly installments of $33,332. The final payment
will occur in July 2028. At June 30, 2013, the outstanding balance amounted to$4,357,185.
The $300,000 advance from the General Fund to the Park Development Fund was done on
March 5, 1996, based upon Council approval. The advance was to provide funding for
Phase I of the Northeast Community Park and is to be repaid in the future (no specific date).
i
60 ,
ICITY OF RANCHO CUCAMONGA
I NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
lNote 6: Interfund Receivable, Payable and Transfers (Continued)
Interfund Transfers
I Transfers Out:
Nonmajor
General Fire Municipal Sports Governmental
Funds Fund District Utility Complex Funds Total
I Transfers in:
General Fund $ $ $ 942,400 $ $ $ 942,400
Fire District 179.840 - - - - 179,840
I Sport Complex 1,179.054 - - - - 1,179,054
Internal Service Funds 2,600,000 928,700 3,528,700
Nonmajor Funds 74,139 1,143,078 1,217,217
Total $ 4,033,033 $ 928,700 $ 942,400 $ - $ 1,143,078 $ 7,047,211
I
The General Fund transferred $1,179,054 to the Sports Complex to cover the budgeted
amount, $179,840 to the Fire District to fund the emergency preparedness program, and
I $2,600,000 to allocate surplus funding to the internal service fund.
The Fire District transferred $928,700 to the Computer/Equipment Technology Replacement
IFund to cover the cost of lease purchase of computer software.
The Municipal Utility transferred $942,400 to the General Fund to cover the cost of
operations.
INote 7: Long-Term Debt Obligations
Ia. Long-Term Debt—Governmental Activities
The following is a schedule of changes in governmental activities long-term debt for the
fiscal year ended June 30, 2013:
IBalance Outstanding Due Within
July 1,2012 Additions Repayments June 30,2013 One Year
I Capital Leases
Dell Financial Services $ $ 313,981 $ 65,318 $ 248,663 $ 60,325
Government Capital Corp. - 1,956,272 - 1,956,272 389,566
I Xerox-Internal Service - 320,236 11,508 308,728 69,051
Xerox-Governmental Funds 105,848 3,803 102,045 22,824
Total Capital
Leases - 2,696,337 80,629 2,615,708 541,766
IAdvances from
Successor Agency 3,953,624 - - 3,953,624 -
I Claims and judgments payable 4,077,504 1,230,832 1,545,654 3,762,682 1,440,282
Accrued employee benefits 7,522,893 4,312,122 4,228,398 7,606,617 4.305,802
Total $ 15,554,021 $ 8,239,291 $ 5,854.681 $ 17.938,631 $ 6.287.850
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I 61
CITY OF RANCHO CUCAMONGA
. NOTES TO FINANCIAL STATEMENTS(CONTINUED)
JUNE 30, 2013
Note 7: Long-Term Debt Obligations (Continued) '
A description of individual components of long-term debt outstanding as of
June 30, 2013, is as follows:
Capital Leases Payable
On December 19, 2012, the City entered into a capital lease agreement with Dell
Financial Services to acquire a Dell Blade Server Enclosure for $313,981. The
agreement requires annual payments of $65,318 due February 1st of each year with the
final payment due February 2017. The interest rate is fixed at 2.08%. At June 30, 2013,
the outstanding amount due was$248,663.
The calculation of the present value of the future lease payments is as follows:
Year Ending June 30
2014 $ 65,318
2015 65,318
2016 65,318
2017 65,318
Subtotal 261,272
Less: Amount representing interest (12,609)
Total $ 248,663
On December 27, 2012, the City entered into a capital lease agreement with
Governmental Capital Coproration to acquire an Accela Software Technology for
$1,956,272. The agreement requires annual payments of$424,092 due July 10th of each
year with the final payment due July 2017. The interest rate is fixed at 3.22%. At
June 30, 2013, the outstanding amount due was$1,956,272.
The calculation of the present value of the future lease payments is as follows: '
Year Ending June 30
2014 $ 424,092
2015 424,092
2016 424,092
2017 424,092
2018 424,092
Subtotal 2,120,460
Less:Amount representing interest (164,188)
Total $ 1,956,272 '
On December 20, 2012, the City entered into a capital lease agreement with Xerox to
acquire multiple Xerox copiers and printers for $426,084. The agreement requires
monthly payments of $7,656 starting in May 2013 with the final payment due in
April 2018. The interest rate is fixed at 3.00%. At June 30, 2013, the outstanding amount
due was $410,773. '
62 ,
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS(CONTINUED)
JUNE 30, 2013
' Note 7: Long-Term Debt Obligations (Continued)
The calculation of the present value of the future lease payments is as follows:
' Year Ending June 30
2014 $ 91,872
2015 91,872
' 2016
2017 91,872
91,872
2018 76,562
' Subtotal 444,050
Less:Amount representing interest (33,277)
Total $ 410,773
Advances from the Successor Agency
' During the formation of Community Facilities District CFD 2000-01 (District), a number of
meetings were held with property owners within the proposed boundaries to discuss
participation in the District and benefits to their property. As a result of those meetings,
' the approved boundary map was modified at the landowners' request to exclude certain
properties from the District boundaries. Property owners that were excluded from the
District boundaries, but will be receiving direct benefit from the improvements constructed
by CFD 2001-01, were advised that reimbursement would be required when their
' properties are developed. The Redevelopment Agency advanced the pro-rata share for
properties that will receive benefit from the improvements, but are not participating in the
District. At June 30, 2013, the advance was $3,953,624.
Claims and Judgments Payable
The City's liability regarding self insurance is described in Note 12 of the Notes to
' Financial Statements. The liability will be paid as it becomes due by the General Fund
and the Fire District Fund.
' Accrued Employee Benefits
The City's policies relating to compensated absences are described in Note 1 of the
Notes to Financial Statements. The liability will be paid in future years by the General
' Fund and the Fire District Fund as it becomes due.
Note 8: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds, and Community Facility District Bonds are not reflected in the Statement of Net
Position 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 State of California or any
political subdivision thereof, is pledged for the payment of these bonds.
' 63
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 8: Other Special Obligations (Continued) ,
The outstanding amounts at June 30, 2013, were as follows:
Outstanding
Amount at
June 30, 2013
City of Rancho Cucamonga:
Assessment District 93-1 $ 1,745,000
Community Facilities District No. 93-3 2,355,000
Community Facilities District No. 88-2 1,440,000
Community Facilities District No. 2000-01 593,000
Community Facilities District No. 2000-02 5,144,000
Community Facilities District No. 2000-03 8,800,000
Community Facilities District No. 2001-01 Series A 8,741,000
Community Facilities District No. 2001-01 Series B 802,000
Community Facilities District No. 2003-01 Series A 14,215,000
Community Facilities District No. 2003-01 Series B 2,765,000
Community Facilities District No. 2004-01 37,987,600
Community Facilities District No. 2006-01 5,270,000
Community Facilities District No. 2006-02 2,695,000
Rancho Cucamonga Redevelopment Agency:
Multi-Family Housing Revenue Bond:
Series 1997A 2,703,530
Total $ 95,256,130
1
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations ,
a. City Miscellaneous Plan
Plan Description '
The City of Rancho Cucamonga contributes 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 its executive office: 400 P Street, Sacramento, California 95814.
Funding Policy
Participants are required to contribute 8% of their annual covered salary. The City makes
the contributions required of employees on their behalf and for their account. The City is
required to contribute at an actuarially determined rate; the current rate as a percentage
of annual covered payroll is 12.607%. The contribution requirements of plan members
1 and the City are established and may be amended by PERS.
64 '
1 CITY OF RANCHO CUCAMONGA
I NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
INote 9: Pension Plan Obligations (Continued)
Annual Pension Cost(APC) and Net Pension Obligation
I For the year ended June 30, 2013, the City's annual pension cost of $5,375,484 was
equal to the City's required and actual contributions. The required contribution was•
determined as part of the June 30, 2012, actuarial valuation using the entry age normal
I actuarial cost method.
A summary of principle assumptions and methods used to determine the APC is shown
below:
IValuation Date June 30, 2010
Actuarial Cost Method Entry Age Normal Cost Method
I Amortization Method Level Percent of Payroll
Average Remaining Period 20 years as of the Valuation Date (Closed
Period)
Asset Valuation Method 15-Year Smoothed Market
I Actuarial Assumptions:
Investment Rate of Return 7.50% (net of administrative expenses)
Projected Salary Increases 3.30% to 14.20% depending on age, service
I Inflation and type of employment
2.75%
Payroll Growth 3.00%
Individual Salary Growth A merit scale varying by duration of
I employment-coupled with an assumed annual
inflation component of 2.75% and an annual
production growth of 0.25%.
I 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
I of the plan are amortized over a rolling period, which results in an amortization of about
6% 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
I liability may not be lower than the payment calculated over a 30-year amortization period.
Three-Year Trend Information for PERS - City
(Amounts in Thousands)
. Annual Percentage
Pension Cost of APC Net Pension
Fiscal Year (APC) Contributed Obligations
I 6/30/2011 $ 5,593 100% $
6/30/2012 5,946 100% -
-
6/30/2013 5,375 100% -
I
I
I
I 65
CITY OF RANCHO CUCAMONGA I
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 9: Pension Plan Obligations (Continued) '
Schedule of Funding Progress for PERS
Miscellaneous Plan of the City of Rancho Cucamonga ,
(Amounts in Thousands)
Actuarial
Accrued UAAL as
Actuarial Actuarial Liability Unfunded a%of
Valuation Value of (ML)Entry ML Funded Covered Covered
Date Assets Age (UAAL) Ratio Payroll Payroll '
6/30/2010 $ 112,066 $ 128,533 $ (16,467) 87.2 % $ 28,569 57.6 %
6/30/2011 121,597 138,584 (16,987) 87.7 % 27,988 60.7 %
6/30/2012 130,416 148,367 (17,951) 87.9 % 27,531 65.2 % '
Fire District's Miscellaneous and Safety Plan
Plan Description I
The Fire District contributes to the California Public Employees Retirement System '
(PERS), a cost-sharing multiple-employer defined benefit pension plan. PERS provides
retirement, 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, California 95814. ,
Funding Policy
Participants are required to contribute 8% (9% for safety employees) of their annual '
covered salary. The Fire District makes the contributions required of employees on their
behalf and for their account. The Fire District is required to contribute at an actuarially
determined rate; the current rate as a percentage of annual covered payroll is 13.914% '
for the non-safety employees and 24.706% for safety employees. The contribution
requirements of plan members and the City are established and may be amended by
PERS.
Annual Pension Cost(APC) I
For the year ended June 30, 2013, the Fire District's annual pension cost for the '
miscellaneous and safety employees of $3,660,763 was equal to the Fire District's
required and actual contributions. The required contribution was determined as part of
the June 30, 2010, actuarial valuation using the entry age normal actuarial cost method.
Three-Year Trend Information for PERS - Fire District
(Amounts in Thousands)
Annual Percentage
Pension Cost of APC Net Pension '
Fiscal Year (APC) Contributed Obligations
6/30/2011 $ 3,603 100% $ -
6/30/2012 4,097 100% - '
6/30/2013 3,661 100% -
66 I
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 10: PARS Retirement Enhancement Plan
Plan Description
The City of Rancho Cucamonga sponsors the PARS Retirement Enhancement Plan, a
agent multiple-employer defined benefit pension plan. The Plan provides pension
benefits to miscellaneous members (Tier 1) and city council members (Tier 2). Benefits
are equal to a percentage of highest pay multiplied by years of service, with the
percentage varying by retirement age based on a 3% at 60 target offset by CaIPERS
2.5%at 55 formula. Sample rates are as follows:
' Aqe
55 Tier 1
0.000%
56 0.100
57 0.200
58 0.300
59 0.400
60+ 0.500
The City and the Fire District have the right to amend, modify or terminate the plan at any
time. Separate audited financial statements are not prepared.
' Benefits are increased by a 2% annual cost of living adjustment after retirement. There
are no employee contributions for either tier.
' Funding Policy
The City's funding policy is to contribute the annual required contribution. The annual
required contribution equals the sum of the normal cost and the amortization of the
unfunded actuarial accrued liability.
Annual Pension Cost(APC)
Government Accounting Standards Board Statement No. 27 (Statement 27) requires that
the City determine the plan's annual pension cost based on the most recent actuarial
valuation. The annual pension cost equals the plan's annual required contribution,
adjusted for historical differences between the annual required contribution and amounts
contributed. The actuary has determined the City's annual required contribution equal to
the sum of (a) normal cost, and (b) amortization of the unfunded actuarial accrued
liability.
For the year ending June 30, 2013, the City's annual required contribution was
$1,022,000. The City contributed $817,533. The required contribution was based on the
June 30, 2010, actuarial valuation using the entry age normal (level percentage of pay)
actuarial cost method. The actuarial assumptions included 6.5% investment return (net
of administrative expenses) and a general inflation rate of 3%. The prepaid PARS
' obligation is being amortized over a 20 year closed period.
i
1
67
CITY OF RANCHO CUCAMONGA '
NOTES TO FINANCIAL STATEMENTS (CONTINUED) '
JUNE 30, 2013
Note 10: PARS Retirement Enhancement Plan (Continued) '
Annual required contribution (ARC) $ 1,022,000
Interest in net PARS asset (293,654) ,
Adjustment to ARC 611,978
Annual PARS cost 1,340,324
Contribution made 817,533 '
Decrease/(Increase) in net PARS asset 522,791
Net PARS obligation (asset) June 30, 2012 (8,390,120)
Net PARS obligation (asset) June 30, 2013 $ (7,867,329) ,
The following table provides 3 years of historical information of the Annual Pension Cost:
Three-Year Trend Information- PARS i
(Amount in Thousands)
Annual Pension Percentage of Net Pension ,
Year Ending_ Cost(APC) APC Contributed Obligation (Asset)
6/30/2011 $ 10,201 702% $ (8,747)
6/30/2012 1,299 73% (8,390)
I6/30/2013 1,340 61% (7,867)
Schedule of Funding Progress
PARS Retirement Enhancement Plan '
(Amounts in Thousands)
Unfunded
Actuarial Actuarial Actuarial Actuarial UAAL as a% ,
Valuation Value of Accrued Accrued Funded Covered of Covered
Date Assets Liability Liability Ratio _ Payroll Payroll
6/30/2008 $ 6,652 $ 13,118 $ 6,466 50.7% $ 27,185 23.8% ,
6/30/2010 9,052 17,961 8,909 50.4% 27,663 32.2%
6/30/2012 21,930 19,447 (2,483) 112.8% 25,078 -9.9%
Actuarial valuation is performed every other year. ,
Note 11: Other Post-Employment Benefits
Plan Description
1
The City does not provide post-employment benefits; however, medical coverage is
provided to Fire District personnel and their dependents upon retirement under the '
Rancho Cucamonga Fire Protection District Memorandum of Understanding. The Fire
District provides other post-employment benefits (OPEB) through the California
Employers' Retiree Benefit Fund (CERBT), an agent multiple-employer defined benefit
healthcare plan administered by the California Public Employees' Retirement System ,
(CaIPERS). For Tier 1 employees, the Fire District pays 100% of the medical insurance
premium for the participant and their family. For Tier 2 employees, the Fire District
contributes a predetermined monthly maximum of $97-$101 for each eligible retiree '
towards health insurance. These benefits are provided per contract between the Fire
District and the employee associations. Separate financial statements for the CERBT
may be obtained by writing to CaIPERS at Lincoln Plaza North 400 Q Street,
Sacramento, California 95814 or by visiting the CaIPERS website at www.calpers.ca.gov.
I
68 I
' CITY OF RANCHO CUCAMONGA
I NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
INote 11: Other Post-Employment Benefits (Continued)
Funding Policy
I The contribution requirements of plan members and the Fire District are established and
may be amended by the Fire District, City Council and/or the employee associations.
Currently, contributions are not required from plan members. During fiscal year
I 2012-2013, the City paid $924,590 in premium for retiree insurance and was reimbursed
$421,589 from the CERBT. The following table shows the components of the Fire
District's annual OPEB cost for the year, the amount actually contributed to the plan, and
the change in the net OPEB obligation (asset):
IAnnual required contribution (ARC) $ 483,000
Interest in net OPEB asset (1,083,504)
I Adjustment to ARC 1,967,328
Annual OPEB cost 1,366,824
Contribution made 924,590
I Reimbursement of contribution made (421,589)
Decrease/(Increase) in net OPEB asset 863,823
Net OPEB obligation (asset) June 30, 2012 (17,311,033)
' Net OPEB obligation (asset) June 30, 2013 $ (16,447,210)
The contribution rate of 1.8% is based on the ARC of $483,000, an amount actuarially
I determined in accordance with the parameters of GASB Statement No. 45. The ARC
represents a level of funding that, if paid on an ongoing basis is projected to cover the
annual normal cost and the amortization of unfunded actuarial liabilities (or funding
excess) over a thirty year period.
IAnnual OPEB Costs and Net OPEB Obligation (Asset)
I The City implemented the provision of GASB Statement 45 in fiscal year ended
June 30, 2009. Information on the annual OPEB cost, percentage of annual OPEB cost
contributed, and net OPEB obligation is available for the fiscal year ended June 30, 2009,
and thereafter.
IThree Year Trend Information-OPEB
Fiscal Annual Actual Percentage of Net OPEB
Year OPEB Contribution Annual OPEB Obligation
I End Cost (Net of Adjustments) Cost Contributed (Ansel)
6/30/2011 $ 333,749 $ 734,359 220.0% $ (16,893,419)
6/30/2012 400,268 817,882 204.3% (17,311,033)
I6/30/2013 1,366,824 ' 503,001 36.8% (16,447,210)
Amount was adjusted for 2011-2012 contribution reimbursements.
I
I
I
I 69
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 11: Other Post-Employment Benefits (Continued)
Funded Status and Funding Progress
Actuarial valuations of an ongoing plan involve estimates of the value of reported
amounts and assumptions about the probability of occurrence of events far into the
future. Examples include assumptions about future employment, mortality and the
healthcare cost trend. Amounts determined regarding the funded status of the plan and
the annual required contributions of the Fire District are subject to continual revision as
actual results are compared with past expectations and new estimates are made about
the future. The schedule of funding progress below presents multiyear trend information
about whether the actuarial value of plan assets is increasing or decreasing over time
relative to the actuarial accrued liabilities for benefits.
Schedule of Funding Progress
Other Post-Employment Benefits
(Amounts in Thousands)
Unfunded UAAL as a
Actuarial Actuarial Actuarial Actuarial Percent of
Valuation Value of Accrued Accrued Funded Covered Covered
Date Assets Liability Liability Ratio Payroll Payroll
6/30/2009 $ 2,798 $ 17,561 $ 14,763 15.9% $ 8.021 184.1%
6/30/2011 21,547 22,544 997 95.6% 8,601 11.6%
Actuarial valuation is performed every other year.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan
(the plan as understood by the employer and the plan members) and include the types of
benefits provided at the time of each valuation and the historical pattern of sharing of
benefit costs between the employer and plan members to that point. The actuarial
methods and assumptions used include techniques that are designed to reduce the
effects of short-term volatility in the actuarial accrued liabilities and the actuarial value of
assets, consistent with the long-term perspective of the calculations.
In the June 30, 2011 actuarial valuation, the entry age normal level percentage of pay
actuarial cost method was used. The actuarial assumptions include a 6.50% discount
rate of return, which is a blended rate of the expected long-term investment return on
plan assets and on the employer's own investments calculated based on the funded level
of the plan at the valuation date, an inflation rate of 3%, projected salary increase of
3.25% and annual healthcare cost trend rate of between 4.5% and 9.3%. The actuarial
value of assets is set equal to the reported market value of assets. The UAAL is being
amortized as a level percentage of payroll over a 26-year fixed (closed) period for initial
UAAL from June 30, 2013, (fresh start). The number of active and retiree participants is
99 and 51 respectively.
1
1
70 1
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS (CONTINUED)
' JUNE 30, 2013
Note 12: Summary Disclosure of Self-Insurance Contingencies
City Disclosure of Self-Insurance Contingencies
' The City is self-insured for the first $500,000 on each general liability claim and for the
first $250,000 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 $34,000,000 and $50,000,000 for general liability
and workers' compensation, respectively. Additionally, the City is self-funded for the first
$250,000 for employment practices liability claims and purchases coverage for losses
' ranging from $250,000 to$34,000,000.
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, 2013, which can be obtained from Public
Agency Risk Sharing Authority of California, Sacramento, California.
Fire District Disclosure of Self Insurance Contingencies
' For general liability, the Fire District is covered through the Fire Agencies Insurance Risk
Authority (FAIRA) on each general liability claim up to$1,000,000. The liability deductible
is $0, except $5,000 for Management Liability claims, $1,000 for auto claims and $5,000
' for property claims. The insurance coverage in excess of the $1,000,000, up to
$10,000,000, is provided by American Alternative Insurance Corporation.
Effective, June 29, 1989, the Fire District became a member of FAIRA, a public entity risk
1 pool currently operating as a common risk management and insurance program for
99 California Fire Protection Districts. The Fire District pays an annual premium to the
pool for its excess general liability insurance coverage. The agreement for information of
FAIRA provides that the pool will be self-sustaining through member premiums.
FAIRA publishes its own financial report for the year ended June 30, 2013, which can be
obtained from the Fire Agencies Insurance Risk Authority, Novato, California.
' For workers compensation, the Fire District is self-insured for the first $300,000 on each
workers compensation claim as a member of the Public Agency Self-Insurance System
(PASIS) of San Bernardino County. The insurance coverage in excess of the
self-insured amount is provided by the California State Association of Counties Excess
Insurance Authority (CSAC-EIA).
Effective, July 1, 2002, the Fire District became a member of CSAC-EIA, a public entity
risk pool currently operating as a common risk management and insurance program for
145 California cities, counties, school districts, municipal services organizations, and joint
power authorities. The Fire District pays an annual premium to the pool for its excess
' workers compensation insurance coverage. The agreement for information of the
CSAC-EIA provides that the pool will be self-sustaining through member premiums.
1 71
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 12: Summary Disclosure of Self-Insurance Contingencies (Continued) '
CSAC-EIA publishes its own financial report for the year ended June 30, 2013, which can
be obtained from the California State Association of Counties Excess Insurance
Authority, Moraga, California.
Workers compensation 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 Fire District funds all claims payable, including those incurred, but not
reported, in the yearly deposit it pays to PASIS.
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 and the Fire District are 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$3,762,682 is adequate to cover such losses.
The following is a summary of the changes in the claims liability over the past two fiscal
years for the City and the Fire District combined:
Current Year Claims
Beginning and Changes in Claim Ending
Fiscal Year Balance Estimates Payments Balance
2011-2012 $ 2,841,832 $ 2,365,660 $ (1,129,988) $ 4,077,504 ,
2012-2013 4,077,504 1,230,832 (1,545,654) 3,762,682
Note 13: Commitments and Contingencies
The following schedule summarizes the major contractual commitments by funds as of
June 30, 2013:
General Fund $ 110,500
Citywide Infrastructure Improvement 339,316 1
Fire District 1,094,494
Nonmajor Governmental Funds 6,711,375
Total $ 8,255,685 '
1
1
72 1
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 ("the Bill")
' that provides for the dissolution of all redevelopment agencies in the State of California. This
action impacted the reporting entity of the City of Rancho Cucamonga that previously had
reported a redevelopment agency within the reporting entity of the City as a blended
component unit.
The Bill provides that upon dissolution of a redevelopment agency, either the city or another
unit of local government will agree to serve as the"successor agency" to hold the assets until
they are distributed to other units of state and local government. On January 11, 2012, the
' City elected to become the Successor Agency for the former redevelopment agency in
accordance with the Bill as part of City resolution number 12-001.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the
State of California cannot enter into new projects, obligations or commitments. Subject to the
control of a newly established oversight board, remaining assets can only be used to pay
' enforceable obligations in existence at the date of dissolution (including the completion of any
unfinished projects that were subject to legally enforceable contractual commitments).
In future fiscal years, successor agencies will only be allocated revenue in the amount that is
necessary to pay the estimated annual installment payments on enforceable obligations of
the former redevelopment agency until all enforceable obligations of the prior redevelopment
agency have been paid in full and all assets have been liquidated.
The Bill directs the State Controller of the State of California to review the propriety of any
transfers of assets between redevelopment agencies and other public bodies that occurred
after January 1, 2011. If the public body that received such transfers is not contractually
I committed to a third party for the expenditure or encumbrance of those assets, the State
Controller is required to order the available assets to be transferred to the public body
designated as the successor agency by the Bill.
' Management believes, in consultation with legal counsel, that the obligations of the former
redevelopment agency due to the City are valid enforceable obligations payable by the
successor agency trust under the requirements of the Bill. The City's position on this issue is
' not a position of settled law and there is considerable legal uncertainty regarding this issue. It
is reasonably possible that a legal determination may be made at a later date by an
appropriate judicial authority that would resolve this issue unfavorably to the City.
In accordance with the timeline set forth in the Bill (as modified by the California Supreme
Court on December 29, 2011) all redevelopment agencies in the State of California were
dissolved and ceased to operate as a legal entity as of February 1, 2012.
a. Cash and investments
Cash and investments reported in the accompanying financial statements consisted of
the following:
Cash and investments pooled with the City $ 79,246,371
' Cash and investments with fiscal agent 30,724,034
$ 109,970,405
' 73
CITY OF RANCHO CUCAMONGA ,
NOTES TO FINANCIAL STATEMENTS (CONTINUED) '
JUNE 30, 2013
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency(Continued) '
b. Loans Receivable
Notes and loans receivables consist of the following at June 30, 2013:
I
On July 21, 2003, the Agency entered into a Disposition and Developer Agreement with
Victoria Gardens, LLC. The Agency conveyed 147 acres generally located north of '
Foothill Boulevard, west of the 1-15 Freeway and east of Day Creek Road in the City of
Rancho Cucamonga in order for the Developer to construct an open air mixed use
complex. The Agency conveyed the site to the Developer upon the execution of a '
promissory note to pay a cumulative sum of $13,000,000 to the Agency over a term of
thirty (30) years. The note stipulates the following payment structure: (1) the Developer
shall make annual payments to the Agency equal to the amount required to amortize the
excess return at the Agency's cost of funds; (2) the Developer shall pay the Agency '
fifteen percent (15%) of the difference between the net sale proceeds and the higher of
the project cost, or the initial gross proceeds of any loan; and (3) the Developer shall pay
the Agency fifteen percent (15%) of any positive net refinance proceeds. As of
IJune 30, 2013, the outstanding balance was $12,694,686.
c. Capital Assets
An analysis of capital assets as of June 30, 2013, follows: '
Beginning Ending
- Balance Increases Decreases Transfers Balance '
Capital assets, not being depreciated:
Land $ 9,103,104 $ - $ - $ - $ 9,103,104
Construction-in-progress 5,190,049 1,918,742 - - 7,108,791_
Total Capital Assets,
Not Being Depreciated 14,293,153 1,918,742 - - 16,211,895
Capital assets, being depreciated: ,
Building improvements 41,908,229 - - (567,388) 41,340,841
Improvement other than buildings 492,505 - - 567,388 1,059,893
Equipment and vehicles 10,188,801 - 108,932 - 10,079,869
Furniture and fixtures 1,393,069 - - - 1,393,069
Intangible 51,974 - - - 51,974
Total Capital Assets,
Being Depreciated 54,034,578 - 108,932 - 53,925,646
Less accumulated depreciation: '
Building improvements 5,578,559 1,066,390 - - 6,644,949
Improvement other than buildings 68,763 52,994 - - 121,757
Equipment and vehicles 7,762,777 520,619 108,932 - 8,174,464
Furniture and fixtures 988,934 242,216 - - 1,231,150
Intangible 39,956 3,464 - - 43,420
Total Accumulated
Depreciation 14,438,989 1,885,683 108,932 - 16,215,740 '
Total Capital Assets,
Being Depreciated, Net 39,595,589 (1,885,683) - - 37,709,906
Business-Type Activities '
Capital Assets, Net $ 53,888,742 $ 33,059 $ - $ - $ 53,921,801
I
74 I
ICITY OF RANCHO CUCAMONGA
I NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
INote 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
d. Long-Term Debt
I A description of long-term debt outstanding (excluding defeased debt) of the Successor
Agency as of June 30, 2013, follows:
I
Balance Outstanding Due Within
July 1,2012 Additions Repayments June 30, 2013 One Year
Bonds:
Tax Allocation Refunding
I. Bonds-1999 Issue $ 30,805,000 $ - $ 2,785,000 $ 28,020,000 $ 2,915,000
Tax Allocation Bonds
2001 Issue 71,760,000 - 10,000 71,750,000 10,000
Tax Allocation Bonds
I Tax 140,740,000 - 4,270,000 136,470,000 4,405,000
Tax Allocation Bonds
2007 Issue A&B 143,095,000 - 2,925,000 140,170,000 3,070,000
I Total Bonds 386,400,000 - 9,990,000 376,410,000 10,400,000
Developer Loans:
Price Club/Costco 7,932,502 111,379 67,635 7,976,246 -
Bank of New York _ 11,156,995 - 429,644 10,727,351 468,194
I Total Developer
Loans 19,089,497 111,379 497,279 18,703,597 468,194
Advances from City 9,521,227 - - 9,521,227 -
Total $415,010,724 $ 111,379 $ 10,487,279 404,634,824 $ 10,868,194
Unamortized bond premium 4,137,224
ITotal $ 408,772,048
ITax Allocation Bonds
1. Rancho Cucamonga Redevelopment Agency, Rancho Development Project,
I 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
I fund redevelopment activities. Interest is payable semi-annually on March 1 and
September 1, of each year commencing March 1, 2000. The bonds mature in annual
installments ranging from $1,880,000 to $4,165,000 starting September 1, 2000 to
September 1, 2020, and bear interest ranging from 4.25%to 5.25%.
IThe bonds maturing before September 1, 2009, are not subject to call and
redemption prior to their stated maturities. Bonds maturing on or after
I September 1, 2011, are subject at the option of the Agency, to redemption, in whole
or in part, by lot, prior to their stated maturities on any date, commencing
September 1, 2009. The bonds maturing on September 1, 2020, are subject to
I mandatory redemption in part from sinking account installments on
September 1, 2015, and on each September 1 thereafter, up to and including
September 1, 2020.
I
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CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED) '.
JUNE 30, 2013
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued) 1
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal and interest, and redemption premium if any, on the bonds listed
above and are referred to in the applicable series resolutions, as "Pledged Tax
Revenues." Pledged Tax Revenues 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: a) the Chino Basin Municipal Water District,
b) the County of San Bernardino on behalf of the County Free Library and the San
Bernardino County Flood Control District, c) the Cucamonga County Water District,
d) the Foothill Fire Protection District, and e) 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, 2013,
amounted to $28,020,000.
The following schedule illustrates the debt service requirements to maturity for the
1999 Tax Allocation Refunding Bonds as of June 30, 2013:
Principal Interest
2013-2014 $ 2,915,000 $ 1,386,290
2014-2015 3,065,000 1,235,258
2015-2016 3,210,000 1,072,838
2016-2017 3,385,000 899,719
2017-2018 3,570,000 717,150
2018-2022 11,875,000 956,681
Total $ 28,020,000 $ 6,267,936
•
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CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
2. 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 in annual installments from $10,000 to
$11,540,000 from September 1, 2002 to September 1, 2030, and bear interest
ranging from 3.000% to 5.125%.
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, interest and redemption premium, if any, on the bonds listed
above and are referred to in the applicable series resolutions as "Pledged Tax
Revenues." Pledged Tax Revenues 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: a) the
Chino Basin Municipal Water District, b) the County of San Bernardino on behalf of
the County Free Library and the San Bernardino County Flood Control District,
' c) the Cucamonga County Water District, d) the Foothill Fire Protection District, and
e) 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, 2013, amounted to $71,750,000.
1
' 77
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency(Continued) I
The following schedule illustrates the debt service requirements to maturity for the
2001 Tax Allocation Bonds as of June 30, 2013:
Principal Interest
2013- 2014 $ 10,000 $ 3,718,244
2014-2015 15,000 3,717,619
2015-2016 15.000 3,716,869
2016-2017 15,000 3,716,119
2017-2018 15,000 3,715,369
2018- 2023 1,230,000 18,507,469
2023- 2028 37,490,000 14,338,691
2028-2033 32,960,000 2,590,175 ,
Total $ 71,750,000 $ 54,020,555
3. 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 a.) to refund and defease the Agency's $52,225,000
outstanding principal amount Rancho Redevelopment Project 1994 Tax Allocation
Refunding Bonds, and b.) 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 in annual installments ranging from $2,950,000 to $10,955,000 starting
September 1, 2005 to September 1, 2025, and bearing interest ranging from 2.00%
to 5.00%.
Bonds maturing on or before September 1, 2014, are not subject to call and '
redemption prior to their stated maturities. Bonds maturing on or after
September 1, 2015, are subject, at the option of the Agency, to redemption in whole
or in part, prior to their stated maturities on any date, commencing
September 1, 2014. The bonds maturing on September 1, 2028 and
September 1, 2032, are subject to mandatory redemption in 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
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.
78 ,
•
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
The Agency has entered into cooperative agreements with taxing agencies affected
by the Redevelopment Project. Such agreements have been entered into with
' a.) the Chino Basin Municipal Water District, b.) the County of San Bernardino on
behalf of the County Free Library and the San Bernardino County Flood Control
District, c.) the Cucamonga County Water District, d.)the Foothill Fire Protection
' District, and e.) 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, 2013, amounted to $136,470,000, plus unamortized bond
premium of$3,416,331.
' The following schedule illustrates the debt service requirements to maturity for the
2004 Tax Allocation Bonds as of June 30, 2013:
' Principal Interest
2013-2014 $ 4,405,000 $ 5,917,115
2014-2015 4,620,000 5,691,490
' 2015-2016 4,860,000 5,454,490
2016-2017 5,100,000 5,205,490
2017-2018 5,345,000 4,975,099
2018-2023 37,905,000 21,082,783
2023 -2028 26,205,000 13,094,909
2028 -2033 48,030,000 7,180,938
' Total $ 136,470,000 $ 68,602,314
' 4. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
Housing Set-aside Tax Allocation Bonds, Tax Exempt Series 2007A and
Taxable Series 2007B. $155,620,000. In November 2007, the Rancho Cucamonga
' Redevelopment Agency issued $73,305,000 Rancho Redevelopment Project
Housing Set-Aside Tax Allocation Bonds Tax-Exempt Series 2007A and $82,315,000
Rancho Redevelopment Project Housing Set-Aside Tax Allocation Bonds Taxable
' series 2007B to (a) refund and redeem the Agency's outstanding
Rancho Redevelopment Project 1996 Housing Set-Aside Tax Allocation Bonds,
(b) provide for the refunding and defeasance of the California Statewide Communities
Development Authority Multifamily Housing Revenue Bonds, (c) extend set-aside and
' affordability restriction on 558 units within four apartment projects located in the City
of Rancho Cucamonga pursuant to an Extended Affordability Agreement, and
(d) finance other low and moderate income housing projects in or of benefit to the
Project Area.
' 79
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued) '
The Series A issue consists of$29,950,000 in Serial bonds with maturities beginning
September 1, 2008 through September 1, 2026, bearing interest ranging from 3.25%
through 5.0%; and $43,355,000 in Term bonds due September 1, 2034, bearing
interest at 5%. The Series B issue consists of $19,675,000 Term bonds due
September 1, 2017, bearing interest at 5.529%; and $62,640,000 Term bonds due
September 1, 2031, bearing interest at 6.262%. Interest on both Series A and B
bonds is payable semi-annually on March 1 and September 1 of each year,
commencing March 1, 2008.
The Series A Bonds maturing on or before September 1, 2017, are not subject to call
and redemption prior to maturity. The Series A Bonds maturing on or after
September 1, 2018, will be subject to call and redemption prior to maturity at the
option of the Agency, on or after September 1, 2017. The Taxable Series B Bonds
are subject to optional redemption, on any date prior to their maturity.
The 2007 bonds are secured and payable from Tax Revenues on a subordinate
basis with respect to a Loan Agreement dated as of December 15, 1997, between
the Agency, Northtown Housing Development Corporation and Pacific Life Insurance
Company (Loan Payable-Bank of New York) —the Senior Loan. The Indenture does
not permit additional senior obligations. The Agency is permitted under the Indenture
to incur additional obligations— Parity Bonds—secured by a pledge of Tax Revenues
on a parity basis with the pledge of Tax Revenues to the 2007 Bonds. Tax
Revenues which secure the 2007 Bonds consist solely of the Housing Set-Aside.
The balance at June 30, 2013, amounted to $140,170,000, plus unamortized bond
premium of$720,889.
Principal Interest ,
2013-2014 $ 3,070,000 $ 7,578,586
2014-2015 3,230,000 7,727,206
2015-2016 3,390,000 7,253,473
2016-2017 3,565,000 7,375,282
2017-2018 3,750,000 6,890,735
2018-2023 22,110,000 31,837,355
2023-2028 30,635,000 24,200,072
2028-2033 47,585,000 12,594,724
2033-2038 22,835,000 944,399
Total $ 140,170,000 $ 106,401,832
Developer Loans Payable
1. In December 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 that included the acquisition of approximately 13 acres of land. The note
bears interest at 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
1
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CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
revenue and Taxation Code of the State of California, as amended, arising from all
businesses and activities conducted on the Costco Parcel. The Note was
' renegotiated on July 18, 2002, as the Costco Note. The new loan principal of
$6,347,171 included accrued interest through that date. 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. The balance at
June 30, 2013, amounted to$7,976,246.
' 2. 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 was 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, 2013, amounted to $10,727,351.
The following schedule illustrates the debt service requirements to maturity as of
June 30, 2013:
Principal Interest
2013-2014 $ 468,194 $ 931,806
2014-2015 510,204 889,796
2015-2016 555,984 844,016
2016-2017 605,871 794,129
2017-2018 660,233 739,767
' 2018-2023 4,303,505 2,696,495
2023-2028 3,623,360 576,640
Total $ 10,727,351 $ 7,472,649
Advances from the City
' During the prior fiscal years, the City of Rancho Cucamonga loaned the
Rancho Cucamonga Redevelopment Agency funds for use in financing various projects
with interest at 12% per annum. At June 30, 2013, the principal balance on these loans
amount to$9,521,227.
' Pledged Revenue
The City pledged, as security for bonds issued, either directly or through the Financing
' Authority, a portion of tax increment revenue (including Low and Moderate Income
Housing set-aside and pass through allocations) that it receives. The bonds issued were
to provide financing for various capital projects, accomplish Low and Moderate Income
' Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided
that upon dissolution of the Redevelopment Agency, property taxes allocated to
' 81
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency(Continued) '
redevelopment agencies no longer are deemed tax increment but rather property tax
revenues and will be allocated first to successor agencies to make payments on the
indebtedness incurred by the dissolved redevelopment agency. Total principal and
interest remaining on the debt is $611,702,637 with annual debt service requirements as
indicated above. For the current year, the total property tax revenue recognized by the
City for the payment of indebtedness incurred by the dissolved redevelopment agency
was$34,580,146 and the debt service obligation on the bonds was $29,372,086.
e. Insurance
The Successor Agency is covered under the City of Rancho Cucamonga's insurance
policies. Therefore, the limitation and self-insured retentions applicable to the City also
apply to the Successor Agency. Additional information as to coverage and self-insured
retentions can be found in Note12.
f. Commitments and Contingencies
At June 30, 2013, the Successor Agency was involved as a defendant in several lawsuits
arising out of the ordinary conduct of its affairs. It is the opinion of management that
settlements of these lawsuits, including losses for claims that are incurred but not
reported, if any, will not have a material effect on the financial position of the Successor
Agency.
g. Participation Agreements
In August 2005, the Agency entered into a real estate tax, sales tax, tax increment and
business license tax participation agreement with Bass Outdoor World, LLC (Bass Pro),
80 VGL, LLC and 20 VGL, LLC (80 VGL, LLC and 20 VGL, LLC are collectively referred
to as Landlord). Under the terms of the agreement, the Agency is required to make
annual payments equal to one hundred percent (100%) of the tax increment revenues,
sales tax revenues and business license tax paid during each year. However, Landlord
has the priority for reimbursements of real estate taxes paid for each year prior to any
payments being made to Bass Pro. The total amount paid to Landlord and Bass Pro
shall not exceed $1,100,000 in any given year. The agreement terminates in fiscal year
2032-2033. During the year ended June 30, 2013, the Agency made payments totaling
$572,687.
h. Net Position Restatement
Beginning net position was restated by $3,399,932 to write off deferred cost of issuance
on the 2004 and 2007 Tax Allocation Bonds as the result of the early implementation of
GASB Statement No. 65.
Note 15: Fund Balance Restatement
Beginning fund balance in the Housing Fund has been restated by $190,787 to correct '
deferred accrued interest on a note receivable.
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82
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2013
' Note 16: Subsequent Events
On July 16, 2013, the City issued Special Tax Refunding Bonds, Series 2013 in the amount
of $14,170,000. The proceeds of the bonds will be used to (i) refund in full the City of
Rancho Cucamonga Community Facilities District No. 2003-01 Improvement Area No. 1
Special Tax Bonds, Series 2003-A; (ii) fund a reserve fund for the 2013 Bonds; and (iii) pay
the costs of issuing the 2013 Bonds. The bonds mature on September 1, 2033. The bonds
were issued with interest rates ranging from 2.00%to 5.75%.
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CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
Special Revenue Funds account for revenues derived from specific sources which are required by law or
' administrative regulation to be accounted for in a separated fund. Funds included are:
•
Gas Tax Fund - Established to account for the revenue and disbursement of funds used for road
construction and maintenance of the City network system. The City's share of state gasoline taxes
provided the financing.
Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department.
Park Development Fund - Established to account for the residential park development fees charged
' subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
irrigation systems after parkway and median improvements are made.
' Lighting Districts Fund - Established to account for the costs associated with providing street lights.
Financing is provided by special assessments levied against the benefiting property owners.
Landscape Maintenance Fund - Established to account for the costs associated with providing landscape
maintenance. Financing is provided by special assessments levied against the benefiting property
owners.
' Transportation 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.
' Pedestrian Grant 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.
' Community Development Block Grant Fund - Established to account for grants received from the
Department of Housing and Urban Development. These revenues must be expended to accomplish one
of the following objectives: elimination of slum or blight; or benefit to low and moderate income persons
' by providing loans and grants to owner-occupants and rental property owners to rehabilitate residential
properties.
Assessment Administration Fund - Established to account for the revenue and disbursement of
' administration of assessment districts.
San Sevaine/Etiwanda Drainage Fund — Established to account for Development Impact fees collected in
' the San Sevaine/Etiwanda Drainage Assessment District for the construction of regional and mainline
flood control projects in that district.
SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
construction of eligible street construction projects.
•
85
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CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
Air Quality Improvement Fund - Established to account for the revenue and disbursement of funds
received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles.
These revenues are to be used to reduce air pollution from motor vehicles and for related planning,
monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Health and Safety
Code Chapter 7, Part 5 of Division 26, commencing with Section 44220).
South Etiwanda Drainage Fund - Established to account for monies deposited by property owners for
initial consulting costs related to a possible formation of an assessment district for master planned
drainage facilities.
Lower Etiwanda Drainage Fund - Established to account for development impact fees collected in the
Etiwanda area south of Base Line Road for the construction of master plan storm drain projects.
Masi Commerce Center (Assessment District No. 93-1) Fund - Established to acquire the necessary
infrastructure from the developer after the completion and acceptance of the approved improvements.
Financing was provided by the sale of bonds pursuant to the provisions of the Improvement Act of 1915.
Measure I Fund - Established to account for the revenue and disbursement of county/local gasoline tax
funds for the construction and maintenance of eligible street projects.
Library Services Fund - Established to account for services provided by the City of Rancho Cucamonga
Library. Funding for this service is made possible through a transfer of San Bernardino County library tax
revenues to the City of Rancho Cucamonga for library purposes. Some start-up costs were incurred
during 1993/94; however, full implementation of City library services did not begin until September 1994.
California Literacy Program Fund - The California Literacy Campaign Grant is administered by the State
Library of California for the purpose of promoting literacy.
Proposition 84 — Park Bond Act Fund- Prop 84 provides state funding, on a competitive basis, to local
governments for the creation of new parks and recreation opportunities. The Statewide Park Program
legislation requires projects to meet six eligibility requirements. The fund was established to account for
the financial activities associated with the design and construction of the neighborhood park in southwest
Rancho Cucamonga.
Asset Forfeiture Fund - Established to account for the funds received from the Federal and State
government for the equitable transfer of forfeited property and cash in which the City directly participates
in the law enforcement efforts leading to the seizure and forfeiture of the property.
Used Oil Recycling Grant Fund - In 1991, the Legislature passed AB 2076, the California Oil Recovery
Enhancement Act. The act requires oil manufacturers to pay $0.04 to the California Integrated Waste
Management Board for each quart of lubricating oil sold in the State of California. These grant funds are
available to governmental agencies, based on population, for the purpose of establishing and
administering used oil collection programs. These funds must be used expressly for oil recycling
collection and educational programs.
COPS Program Grant Fund - Established to account for a grant awarded as the result of the approval of
State Assembly Bill 3229. The grant is a one-year award with no matching fund requirements.
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CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
' Special Revenue Funds
(Continued)
•
' 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.
' CA State Library Fund - This "Family Place" training grant from the California State Library provided
funding for two Library staff to attend a one-week training that will enable them to develop special
programs at the Biane Library and the Family Resource Center. This grant has no matching
requirements.
Library Services and Technologies Act Fund - In fiscal year 1994/95, the City began providing library
' services to the residents of Rancho Cucamonga. In the fall of 1994, the City opened the interim
municipal library facility with a 70,000 piece collection consisting of books, audio, video and reference
materials. The 22,000 square foot facility doubled the amount of space previously available through the
County system. The City's library collection and programs are designed to meet the needs of adults,
' young adults and children of Rancho Cucamonga. Funding for the library system comes from current
taxes that are collected by the County for library services. The City's library system continues to operate
from these same tax dollars and does not receive any additional funding from the City's general fund.
' AB 2928 Traffic Congestion Relief - Established fund to account for the revenue and disbursement of
funds received as a result of Assembly Bill 2928. The purpose of the Traffic Congestion Program was to
provide funding for transportation projects that would relieve congestion, connect transportation systems,
and provide for better goods movement.
Litter Reduction Grant Fund - Established to account for a grant from the State Department of
' Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools.
Energy Efficient and Conservation Block Grant (EECBG) Fund — Through the American Recovery and
' Reinvestment Act of 2009, the U.S. Department of Energy issued formula-based grants under the
EECBG program. The grant funds received by the City funded the following activities: 1) Civic Center
Phase I — Replacement of HVAC Controls; 2) Home Improvement Program Energy Efficiency Revolving
' Loan; 3) Energy Efficient Appliances, Electrical, and Mechanical Equipment Program; and 4) partial
funding for an Energy Efficiency Coordinator to oversee the City's efforts to reduce energy consumption
and conduct a public outreach campaign to promote energy efficiency.
Library Capital Fund — Established to account for the non-operating component of the Library Services
Fund. Prior to the dissolution of the City's Redevelopment Agency (RDA), capital funding was provided
by the RDA for the Library. This fund was established to accumulate resources for future capital needs of
' the Library post-RDA.
Senior Outreach Grant Fund — This fund was established to account for funds passed through the
San Bernardino County Department of Aging and Adult Services from the California Department of Aging
to provide free recreation classes and programs for senior citizens in the City of Rancho Cucamonga.
These recreation activities focused on physical, social, psychological, educational, and recreational needs
of older persons. The City provided an in-kind match of $1,200 in the form of marketing, staff oversight,
and supplies.
87
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
•
Underground Utilities Fund —This fund was established to account for fees collected from developers for
future undergrounding of overhead utilities.
Safe Routes to School Program - The Safe Routes to School Program fund is a grant fund for monies
provided by the State of California. The state funds are administered through Caltrans as part of the
California Department of Health Services" "Safe Routes to School Program" and are available for
transportation projects that increase the safety of pedestrians and bicyclists.
COPS Hiring Program Grant — This is a multi-year grant awarded by U.S. Department of Justice to
provide partial supplementary funding to hire a new sworn officer. The grant must be used to enhance
community policing activities.
Foothill Boulevard Maintenance Fund - This fund was established to account for funding provided by
Cal Trans as part of their relinquishment of Foothill Boulevard to the City of Rancho Cucamonga. This
limited funding source will be utilized to repair and maintain portions of Foothill Boulevard. '
COPS Secure our School Grant Fund —This fund was established to account for the grant money use in
partnership with public schools to improve school safety.
CA State Library Staff Innovation Grant Fund—This fund was established to account for the grant money
awarded by California State Library. The purpose of the grant is to provide training for innovative writing
skills for future grant writers.
The Big Read Library Grant Fund — This fund was established to account for the grant money receiving
from the National Endowment for the Arts. The purpose of the grant is to emphasize a city wide media
campaign through guest lectures, group discussions, film showings, and a community theater
performance of a designated book.
Drink, Drive, Lose Grant Fund - This grant was awarded by the State of California Office of Traffic Safety
to provide supplementary funding for overtime costs incurred during sobriety checkpoints. The overall
goal of the project is to reduce the number of victims killed and injured as a result of alcohol-involved
crashes.
Department of Homeland Security Grant Fund - This grant from the State Homeland Security Grant
Program is administered by the San Bernardino County Office of Emergency Services. The grant is
funded by the Federal Department of Homeland.Security. The funds will be utilized to purchase terrorism
and weapons of mass destruction (WMDs) response equipment and supplies in conjunction with an
appropriate level of training cost funding for national security. There are no matching funds required for
this grant.
Public Resource Grants Fund - The City had received and will continue to receive from various funding
sources for the Healthy Cities concept, which was adopted by the Council in March 2008, as a means of
integrating health concerns into a holistic approach to improving the overall quality of life in the
community."
Proposition 1B Fund - Proposition 1B (Prop 1B) provides state funding to cities and counties to fund the
maintenance and improvement of local transportation facilities. The funding is allocated based on
population.
88 '
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
' Henderson/Wardman Drainage Fund -The Henderson/Wardman Drainage fund is a developer impact fee
supported fund for the construction of storm drain improvements in the Henderson/Wardman drainage
area.
Integrated Waste Management Fund — Established to account for AB939 recycling fee revenues from the
City's refuse haulers and can only be used for the City's Household Hazardous Waste Disposal program.
Assembly Bill 939 is a law that was passed by the State of California that mandates that all cities divert a
specified percentage of their solid waste from their landfills in accordance with established deadlines.
Federal Grant Fund — Dreier - Initially, this fund was established to account for a $50,000 grant from
' Congressman David Dreier. The funds were used to begin the preliminary design process for a new
senior center facility in Central Park. During FY 2003/04, the grant was supplemented with an additional
$804,000 from Congressman Dreier which will be used in conjunction with other funds to construct the
new senior center facility in Central Park.
' Proposition 42 - Traffic Congestion Relief Fund - This fund was established to account for gasoline sales
tax revenue received from the State of California for transportation purposes, including city and county
' street and road repairs and maintenance. Proposition 42, a legislative constitutional amendment,
permanently dedicated revenues from this sales tax on gasoline to transportation infrastructure needs.
Freedom Courtyard Resource Grant — This fund was established to account for revenues and
expenditures strictly to support the operation and construction of the Freedom Courtyard.
Justice Assistance Grant Fund - Two Justice Assistance Grants (JAG) were awarded to the Police
' Department by the United States Department of Justice. The first was in 2005 in the amount of
$30,833.00 to purchase police related equipment and technology. The second JAG grant was awarded
in 2006 in the amount of $19,514.00. This grant will be used to purchase 14 radar guns for the Police
Department's traffic division. This fund accounts for the revenues and expenditures associated with the
' JAG grants.
OTS 2005 State Seatbelt Grant Fund - This fund was established to account for the revenues and
expenditures associated with the State of California's Office of Traffic Safety (OTS) Seat Belt Compliance
Campaign grant. The grant provided funding for overtime for the Police Department to conduct a
twenty-one day seat belt enforcement operation.
Senior Transportation Service Fund - Through funding from the County of San Bernardino/Department of
Aging and Adult Services, the Senior Transportation Program provides funding for the
continuation/enhancement of senior transportation services to homebound senior citizens in the
community. Specifically, the program will bring homebound seniors to the James L. Brulte Senior Center
(the Center) for the hot lunch program and will allow senior citizens to participate in classes, programs,
and other activities at the Center that they may not have been able to participate in due to transportation
needs. Funding provided by the County allows for the continuation of our current program, an expansion
' of services, or the purchase of vehicles, depending upon City needs.
Homeland Security Grant 2005 Fund -The City was awarded a $147,776 grant from the State Homeland
Security Grant Program administered by the San Bernardino County Office of Emergency Services. The
grant is funded by the Federal Department of Homeland Security. The funds will be utilized to purchase
terrorism and weapons of mass destruction (WMD's) response equipment and supplies in conjunction
with an appropriate level of training costs funding for national security. There are no matching funds
required for this grant.
t 89
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CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Special Revenue Funds
(Continued)
Used Oil Recycling Program - The California Integrated Waste Management allocates funding to 1
governmental agencies on a population basis. The fund was established to administer the used oil
collection programs. The fund must be used specifically for oil recycling collection and educational
programs.
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CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
' Capital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
' the construction of streets, storm drainage and utility improvements within the project area. Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds.
Assessment District 84-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction and installation of public capital drainage facilities, together with appurtenant work and
incidental expenses, to serve and provide drainage .protection to property located within Assessment
District No. 84-1 (Day Creek Drainage System). Financing was provided by the sale of bonds under the
' Mello-Roos Community Facilities Act of 1982.
Assessment District 86-2 Fund - Established to account for the receipt and disbursement of funds used in
' construction and acquisition of drainage improvements together with appurtenances and appurtenant
work, acquisition of real property, if necessary, and incidental expenses within the Assessment District
No. 86-2. Financing was provided by the sale of limited obligation bonds under the Improvement Bond
Act of 1915.
Community Facilities District 2000-01 South Etiwanda Fund — Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of storm
' drain, sewer, water, landscaping, park facilities and improvements. Financing was provided by the sale of
bonds under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2000-02 Rancho Cucamonga Corporate Park Fund - Established to account
' for the receipt and disbursement of funds used in the acquisition and construction of facilities consisting
primarily of improvements to Milliken Avenue, Arrow Route, and Foothill Boulevard, and water and sewer
improvements to be acquired and operated by Cucamonga County Water District. Financing was
' provided by the sale of bonds under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2000-03 Rancho Summit Fund — Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
' proposed public financing district.
Community Facilities District 2001-01 Fund - This CFD was established to fund the necessary
' infrastructure (streets, storm drains, sewer, water, landscaping, and traffic signals) integral to the
proposed mall located at Foothill Blvd. and the 1-15 Freeway. The improvements are located south of
Base Line Rd., primarily north of Foothill Blvd., primarily east of Day Creek Channel, and west of
Etiwanda Ave. Financing was provided by the sale of bonds under the Mello-Roos Community Facilities
Act of 1982.
Community Facilities 2003-01 Project Fund — This CFD was established to fund the necessary
' infrastructure (streets, storm drains, sewer, water, landscaping, and traffic signals) integral to the
proposed mall located at Foothill Blvd. and the 1-15 Freeway. The improvements are generally bordered
on the north by Church Street, on the east by Interstate 15, on the south by Arrow Route and on the west
by a Southern California Edison easement from Arrow Route north to Foothill Boulevard and by Day
' Creek Boulevard from Foothill Boulevard north to Church Street. Financing will be provided by the sale
of bonds under the Mello-Roos Community Facilities Act of 1982.
I
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' 91
1
CITY OF RANCHO CUCAMONGA
Non-Major Governmental Funds
Capital Projects Funds
(Continued)
Public Library Bond Act 2000 Fund — This grant is from funds made available by the California Reading
and Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
construction of the Victoria Gardens Library.
Etiwanda Equestrian Facility — Established to account for monies paid by developers for the future
construction of an equestrian facility in the Rancho Etiwanda Estates development.
Community Facilities District 2004-01 Rancho Etiwanda Fund — Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to the
proposed public financing district. Financing was provided by the sale of bonds under the Mello-Roos
Community Facilities Act of 1982.
Community Facilities District 2003-01 Cultural Center Fund - Established to account for the portion of the
costs associated with the development of the City's Cultural Arts Center that is being funded by
Community Facilities District (CFD) 2003-01. Financing for the CFD will be provided by the sale of bonds
under the Mello-Roos Community Facilities Act of 1982.
Community Facilities District 2006-01 Vintner's Grove Fund - Established to account for monies deposited
by developers for initial consulting and administrative costs and expenses related to a proposed public
financing district.
Community Facilities District 2006-02 Amador on Route 66 Fund - Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
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I 93
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013
Special Revenue Funds I
• Park I
Gas Tax Recreation Development Beautification
Assets: '
Cash and investments $ 6,455,836 $ 2,673,836 $ 11,113,331 $ 1,125,717
Receivables:
Accounts 344 12,868 - -
Taxes 339,123 - - - ,
Accrued interest 3,113 1,157 6,251 592
Loans - - - -
Grants - - - - '
Prepaid costs - 24,284 - -
Deposits - 12,274 - -
Land held for resale - - -
-
Restricted assets: ,
Cash and investments with fiscal agents - - - -
Total Assets $ 6,798,416 $ 2,724,419 $ 11,119,582 $ 1,126,309
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 575,036 $ 355,565 $ 17,644 $ -
Accrued liabilities 34,457 105,615 3,147 - ,
Unearned revenues - 78,119 - 93,407
Due to other governments - - - -
Due to other funds - - - - ,
Advances from other funds - - 300,000 -
Total Liabilities 609,493 539,299 320.791 93,407
Deferred Inflows of Resources: ,
Unavailable revenues - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances:
Nonspendable:
II
Prepaid costs - 24,284 - -
Deposits - 12,274 - -
Land held for resale - - - - ,
Restricted for:
Community development projects - - 10,798,791 -
Public safety-police - - - -
Parks and recreation - 2,148,562 - -
Engineering and public works 6,188,923 - - 1,032,902
Capital improvement projects - - - -
Street lighting - - - - '
Underground utilities - - - -
Landscape maintenance - - - -
Library services - - - -
Unassigned - - - - '
Total Fund Balances __ 6,188,923 2,185,120 10,798,791 1,032,902
Total Liabilities, Deferred Inflows of
Resources,and Fund Balances $ 6,798,416 $ 2,724,419 $ 11,119,582 $ 1,126,309 '
94 I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013 (CONTINUED)
ISpecial Revenue Funds
I Landscape
Lighting Maintenance Pedestrian
Districts Districts Transportation Grant
I Assets:
Cash and investments $ 5,612,207 $ 12,965,859 $ 17,476,431 $
Receivables:
Accounts 65 7,042 - -
I Taxes 17,347 81,417 -
Accrued interest 3,012 6,223 9,759
-
Loans - - - -
' Grants - - - _
-
Prepaid costs
Deposits
Land held for resale - - - -
•
-
I Restricted assets:
Cash and investments with fiscal agents
Total Assets $ 5,632,631 $ 13,060,541 $ 17,486,190 $ -
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 134,546 $ 806,444 $ 59,440 $ -
I Accrued liabilities 5,106 90,939 12,339
-
-
Unearned revenues
Due to other governments - - - -
Due to other funds 17,424 -
- 80
Advances from other funds -
Total Liabilities 157,076 897,383 71,779 80
-
I Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources - - - -
I Fund Balances:
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
I Land held for resale - - - -
Restricted for:
Community development projects - - - -
Public safety-police - - - -
I Parks and recreation _ - -
Engineering and public works 17,414,411
Capital improvement projects - - - -
I Street lighting 5,475,555 -
-
-
Underground utilities
-
Landscape maintenance 12,163,158
Library services - -
-
- -
1 Unassigned - -
12,163,158 (80)
Total Fund Balances 5,475,555 17,414,411 (80)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 5,632,631 $ 13,060,541 $ 17,486,190 $ -
95
CITY OF RANCHO CUCAMONGA '
-
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013
Special Revenue Funds I
Community San Sevaine/ ,
Development Assessment Etiwanda
Block Grant Administration Drainage SB 140
Assets: '
Cash and investments $ - $ 978,983 $ 1,450,935 $ 36,470
Receivables:
Accounts - 38 - -
Taxes - - - -
Accrued interest - 551 737 -
Loans 638,898 - - -
Grants 255,571 - - - '
Prepaid costs - 450 - -
•
Deposits - - - -
Land held for resale 1,076,211 - - -
Restricted assets: ,
Cash and investments with fiscal agents - -_ - -
Total Assets $ 1,970,680 $ 980,022 $ 1,451,672 $ 36,470
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 4,538 $ 53,011 $ - $ -
Accrued liabilities 10,142 4,124 - - ,
Unearned revenues - - - -
Due to other governments 638,898 - - -
Due to other funds 235,521 - - -
Advances from other funds - - - -
Total Liabilities 889,099 57,135 - -
Deferred Inflows of Resources: '
Unavailable revenues 226,449 - - -
Total Deferred Inflows of Resources 226,449 - - -
Fund Balances: '
Nonspendable:
Prepaid costs - 450 - -
Deposits - - - -
Land held for resale 1,076,211 - - - '
Restricted for:
Community development projects - 922,437 - -
Public safety-police - - - -
Parks and recreation - - - - '
Engineering and public works - - - 36,470
Capital improvement projects - - 1,451,672 -
Street lighting - - - - '
Underground utilities - - - -
Landscape maintenance - - - -
Library services - - - -
Unassigned (221,079) - - - ,
Total Fund Balances 855,132 922,887 1,451,672 36,470
Total Liabilities, Deferred Inflows of
Resources,and Fund Balances $ 1,970,680 $ 980,022 $ 1,451,672 $ 36,470 '
96 '
CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013 (CONTINUED)
ISpecial Revenue Funds
1 Air Q South
Et Lower Masi
Quality iwanda Etiwanda Commerce
Improvement Drainage Drainage Center
I Assets:
Cash and investments $ 283,074 $ 301,389 $ 470,536 $ 10,501
Receivables:
Accounts - - - -
I Taxes - -
16 -
264 -
Accrued interest 295 168 5
Loans - - - -
1111 Grants 113,539 - _
Prepaid costs
Deposits
-
Land held for resale - - - -
I Restricted assets:
Cash and investments with fiscal agents 290,297
Total Assets $ 396,908 $ 301,557 $ 470,800 $ 300,803
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 500 $ - $ - $ -
I Accrued liabilities -
Unearned revenues
- -
-
Due to other governments - - - -
Due to other funds _ -
-_
Advances from other funds
Total Liabilities 500 - - -
I Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources - - - -
I Fund Balances:
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
' Land held for resale - - - -
Restricted for:
Community development projects 396,408 - - -
Public safety-police - - - -
II Parks and recreation _ - -
Engineering and public works 301,557 470,800
Capital improvement projects - - - 300,803
I Street lighting - - -
Underground utilities
Landscape maintenance
Library services - - - -
I Unassigned - - - -
Total Fund Balances 396,408 301,557 470,800 300,803
Total Liabilities, Deferred Inflows of
' Resources,and Fund Balances $ 396,908 $ 301,557 $ 470,800 $ 300,803
I 97
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013
Special Revenue Funds I
California Proprosition
Library Literacy 84-Park Bond
Measure I Services Program Act
Assets: '
Cash and investments $ 5,206,458 $ 5,932,020 $ - $ -
Receivables:
Accounts 628,239 - - -
Taxes - 8,966 - - ,
Accrued interest 2,993 3,143 - -
Loans - - - -
Grants - - - - '
Prepaid costs - 48,265 - -
Deposits - - - -
Land held for resale - - - -
Restricted assets: '
Cash and investments with fiscal agents - - - -
Total Assets $ 5,837,690 $ 5,992,394 $ - $ -
Liabilities, Deferred Inflows of Resources, ,
and Fund Balances:
Liabilities:
Accounts payable $ 176,836 $ 61,655 $ - $ -
Accrued liabilities 5,293 79,005 - -
Unearned revenues - 286 - -
Due to other governments - - - -
Due to other funds - - - 4,377 ,
Advances from other funds - - - -
Total Liabilities 182,129 140,946 - 4,377
Deferred Inflows of Resources: '
Unavailable revenues - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances: '
Nonspendable:
Prepaid costs - 48,265 - -
Deposits - - - -
Land held for resale _ - - - - ,
Restricted for:
Community development projects - - - -
Public safety-police - - - -
Parks and recreation - - - - ,
Engineering and public works 5,655,561 - - -
Capital improvement projects - - - -
Street lighting - - - - ,
Underground utilities - - - -
Landscape maintenance - - - -
Library services - 5,803,183 - -
Unassigned - - - (4,377) '
Total Fund Balances 5,655,561 5,851,448 - (4,377)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 5,837,690 $ 5,992,394 $ - $ - ,
98 I
CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2013 (CONTINUED)
ISpecial Revenue Funds
I Used Oil
Asset Recycling COPS Drainage
Forfeiture Grant Program Grant Facilities
I Assets:
Cash and investments $ 531,721 $ 64,536 $ 390,476 $ 3,625,236
Receivables:
Accounts - - - -
I Taxes -
- _ -
2,04
Accrued interest 80 2,043
Loans - - - -
I Grants - - -
-
Prepaid costs
Deposits
- -
-
Land held for resale - - - -
I Restricted assets:
- -
Cash and investments with fiscal agents
Total Assets $ 531,801 $ 64,536 $ 390,476 $ 3,627,279
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
I Accrued liabilities _ - - 3,523
Unearned revenues 65,098 5,102
Due to other governments - - - -
' Due to other funds - - - _
Advances from other funds
Total Liabilities - 65,098 8,625
Deferred Inflows of Resources:
- -
I Unavailable revenues
Total Deferred Inflows of Resources - - - -
I Fund Balances:
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
I Land held for resale - - - -
Restricted for:
Community development projects - - - -
Public safety-police 531,801 - 390,476 -
I Parks and recreation - _ _ -
Engineering and public works 3,618,654
Capital improvement projects - - - -
Street lighting -
- - -
I -Underground utilities
Landscape maintenance
Library services - - - -
I Unassigned - (562) - -
3,618,65
Total Fund Balances 531,801 (562) 390,476
3,618,654
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 531,801 $ 64,536 $ 390,476 $ 3,627,279
I 99
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2013
Special Revenue Funds ,
Library AB 2928 ,
Services 8 Traffic Litter
CA State Technologies Congestion Reduction
Library Act Relief Grant
Assets: ,
Cash and investments $ 24,753 $ 36,840 $ 292,663 $ 51,906
Receivables:
Accounts - - - -
Taxes - - - - '
Accrued interest - - - -
Loans - - - -
Grants - - - 45,501 '
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - -
Restricted assets: '
Cash and investments with fiscal agents - - - -
Total Assets $ 24,753 $ 36,840 $ 292,663 $ 97,407
Liabilities, Deferred Inflows of Resources, '
and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ 92 '
Accrued liabilities 1,340 - - -
Unearned revenues 13,796 - - 97,631
Due to other governments - - - -
•
Due to other funds - - - - '
Advances from other funds - - - -
Total Liabilities 15,136 - - 97,723
Deferred Inflows of Resources: ,
Unavailable revenues - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances:
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - - '
Restricted for:
Community development projects - - - -
Public safety-police - - - -
Parks and recreation - - - -
Engineering and public works - - 292,663 -
Capital improvement projects - - - -
Street lighting - - - - ,
Underground utilities - - - -
Landscape maintenance - - - -
Library services 9,617 36,840 - -
Unassigned - - - (316) ,
Total Fund Balances 9,617 36,840 292,663 (316)
Total Liabilities, Deferred Inflows of
Resources,and Fund Balances $ 24,753 $ 36,840 $ 292,663 $ 97,407 ,
100 '
' CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013 (CONTINUED)
ISpecial Revenue Funds
Energy
I Efficient& Senior
Conservation Library Outreach Undergound
Block Grant Capital Fund Grant Utilities
I Assets:
Cash and investments $ 19,621 $ 499,996 $ $ 10,672,500
Receivables:
Accounts - - - -
I Taxes _ - _ -
3,49
Accrued interest 14
3,495
Loans 466,520 - - -
Grants - - 3,738 -
I Prepaid costs - _
Deposits
-
-
Land held for resale - - - -
I Restricted assets:
-
Cash and investments with fiscal agents
Total Assets $ 486,141 $ 500,010 $ 3,738 $ 10,675,995
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
I Accrued liabilities 500 -
-
Unearned revenues
- -
-
Due to other governments 466,520 - - -
I Due to other funds - - 3,738 -
-
Advances from other funds -
Total Liabilities -
467,020 3,738
-
Deferred Inflows of Resources:
IUnavailable revenues 1,993
Total Deferred Inflows of Resources - - 1,993 -
-
I Fund Balances:
Nonspendable:
Prepaid costs
Deposits - - - -
I Land held for resale - - - -
Restricted for:
Community development projects 19,121 - - -
Public safety-police - - - -
' Parks and recreation -
-
-
Engineering and public works
- -
- -
-
Capital improvement projects - - - -
I Street lighting - - - -
-Underground utilities 10,675,995
Landscape maintenance
-
Library services - 500,010 - -
I Unassigned - - (1,993) -
Total Fund Balances 19,121 500,010 (1,993) 10,675,995
Total Liabilities, Deferred Inflows of
IResources, and Fund Balances $ 486,141 $ 500,010 $ 3,738 $ 10,675,995
I 101
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013
Special Revenue Funds I
Safe Routes COPS Secure ,
to School COPS Hiring Foothill Blvd. our School
Program Program Grant Maintenance Grant
Assets: ,
Cash and investments $ - $ - $ 19,817 $ 5,469
Receivables:
Accounts - - - -
Taxes - - - - '
Accrued interest - - - -
Loans - - - -
Grants 100,551 15,000 - 4,029 ,
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - -
Restricted assets: '
Cash and investments with fiscal agents - - - -
Total Assets $ 100,551 $ 15,000 $ 19,817 $ 9,498
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 465 $ - $ - $ -
Accrued liabilities 1,519 - 802 996 '
Unearned revenues - - - 8,530
Due to other governments - - - -
Due to other funds 92,412 15,000 - - '
Advances from other funds - - - -
Total Liabilities 94,396 15,000 802 9,526
Deferred Inflows of Resources: ,
Unavailable revenues 37,395 - - -
Total Deferred Inflows of Resources 37,395 - - -
Fund Balances: ,
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - - '
Restricted for:
Community development projects - - - -
Public safety-police - - - -
Parks and recreation - - - - '
Engineering and public works - - 19,015 -
Capital improvement projects - - - -
Street lighting - - - - '
Underground utilities - - - -
Landscape maintenance - - - -
Library services - - - -
Unassigned (31,240) - - (28) '
Total Fund Balances (31,240) 19,015 (28)
Total Liabilities, Deferred Inflows of
Resources,and Fund Balances $ 100,551 $ 15,000 $ 19,817 $ 9,498 '
102 I
' CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2013 (CONTINUED)
ISpecial Revenue Funds
CA State
I Library Staff Department of
Innovation The Big Read Drink, Drive, Homeland
Fund Grant Library Grant Lose Grant Security Grant
I Assets:
Cash and investments $ 63,219 $ 19,690 $ 15,255 $ 5,762
Receivables:
Accounts - - - -
I Taxes -
Accrued interest 18
- -
- -
-
Loans - - - -
Grants - - - -
I -Prepaid costs 601
Deposits
Land held for resale - - - -
I Restricted assets:
Cash and investments with fiscal agents
Total Assets $ 63,237 $ 19,690 $ 15,255 $ 6,363
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 1,525 $ - $ - $ -
I Accrued liabilities - - - 1,005
Unearned revenues 125,043 9,814 13,574 5,387
Due to other governments - - - -
1111 Due to other funds - - -_ -
Advances from other funds -
Total Liabilities 126,568 9,814 13,574 6,392
I Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources - - - -
' Fund Balances:
Nonspendable:
Prepaid costs - - - 601
Deposits - - - -
I Land held for resale - - - -
Restricted for:
Community development projects - - - -
Public safety-police - - 1,681 -
' Parks and recreation - _
- -
Engineering and public works
Capital improvement projects - - - -
Street lighting - - - -
Underground utilities
Landscape maintenance
Library services - 9,876 - -
I Unassigned (63,331) (630)
Total Fund Balances (63,331) 9,876 1,681 (29)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 63,237 $ 19,690 $ 15,255 $ 6,363
I 103
I
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013
Special Revenue Funds I
Public Henderson/ Integrated ,
Resource Proposition Wardman Waste
Grants 1B Drainage Management
Assets: '
Cash and investments $ 51,722 $ 231,844 $ 802,989 $ 1,821,694
Receivables:
Accounts 39,551 - - -
Taxes - - - 248,739
Accrued interest - 130 - 1,153
Loans - - - -
Grants 45,583 - - - ,
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - -
Restricted assets: '
Cash and investments with fiscal agents - - - _- -
Total Assets $ 136,856 $ 231,974 $ 802,989 $ 2,071,586
Liabilities, Deferred Inflows of Resources, ,
and Fund Balances:
Liabilities:
Accounts payable $ 48,286 $ - $ - $ 107,700 '
Accrued liabilities 8,118 - - 20,083
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - - - 1
Advances from other funds - - - -
Total Liabilities 56,404 - - 127,783
Deferred Inflows of Resources: ,
Unavailable revenues - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances: '
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - - '
Restricted for:
Community development projects 80,452 - - -
Public safety-police - - - - '
Parks and recreation - - - -
Engineering and public works - 231,974 802,989 1,943,803
Capital improvement projects - - - -
Street lighting - - - - i
Underground utilities - - - -
Landscape maintenance - - - -
Library services - - - -
Unassigned - - - - '
Total Fund Balances 80,452 231,974 802,989 1,943,803
Total Liabilities, Deferred Inflows of
Resources,and Fund Balances $ 136,856 $ 231,974 $ 802,989 $ 2,071,586 '
104 I
ICITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013 (CONTINUED)
ISpecial Revenue Funds
Proposition Freedom
I 42-Traffic Courtyard Justice
Federal Grant Congestion Resource Assistance
Fund-Dreier Relief Grants Grant
Assets:
ICash and investments $ 13,462 $ 863,214 $ $ 164,711
Receivables:
Accounts - - - -
I Taxes _ -
68 - -
Accrued interest 3 89
Loans - - - -
Grants - - - -
I Prepaid costs
- - _
Deposits
-
Land held for resale - - - -
Restricted assets:
I
Cash and investments with fiscal agents
Total Assets $ 13,462 $ 863,897 $ - $ 164,800
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 13,545 $ 3,520 $ 11 $ 71,623
I Accrued liabilities -
- - - -
Unearned revenues 85,070
Due to other governments - - - -
Due to other funds - - 74,100 -
I Advances from other funds -
Total Liabilities 13,545 3,520 74,111 156,693
Deferred Inflows of Resources:
IUnavailable revenues 74,692-
Total Deferred Inflows of Resources - - 74,692 -
. Fund Balances:
I Nonspendable:
Prepaid costs
Deposits - - - -
I Land held for resale - - - -
Restricted for:
Community development projects - - - -
Public safety-police - - - 8,107
I Parks and recreation - -
860,377 - -
Engineering and public works 7
- -
Capital improvement projects - - - -
I
Street lighting - -
- -
Underground utilities
Landscape maintenance
-Library services - - - -
I Unassigned (83) -
860,377 (148,803) -
Total Fund Balances (83) 7 (148,803) 8,107
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 13,462 $ 863,897 $ - $ 164,800
I 105
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS '
JUNE 30, 2013
' Special Revenue Funds
I
OTS 2005 Senior Homeland Used Oil ,
State Seatbelt Transportation Security Grant Recycling
Grant Service 2005 Program
Assets: '
Cash and investments $ - $ 65 $ - $ -
Receivables:
Accounts - - - -
Taxes - - - -
Accrued interest - - - - '
Loans - - - -
Grants - - 58,228 4,445 '
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - -
Restricted assets: '
Cash and investments with fiscal agents - - - -
Total Assets $ - $ 65 $ 58,228 $ 4,445
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ 26
Accrued liabilities - - - 1,368 '
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - 58,228 2,895 ,
Advances from other funds - - - -
Total Liabilities - - 58,228 4,289
Deferred Inflows of Resources:
Unavailable revenues - - 58,228 _ 4,445
Total Deferred Inflows of Resources - - 58,228 4,445
Fund Balances: '
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - - '
Restricted for:
Community development projects - - - -
Public safety-police - - - -
Parks and recreation - 65 - - '
Engineering and public works - - - -
Capital improvement projects - - - -
Street lighting - - - -
Underground utilities - - - -
Landscape maintenance - - - -
Library services - - - -
Unassigned - - (58,228) (4,289) '
Total Fund Balances - 65 (58,228) (4,289)
Total Liabilities, Deferred Inflows of
Resources,and Fund Balances $ - $ 65 $ 58,228 $ 4,445 '
106 '
CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013 (CONTINUED)
ICapital Projects Funds
I CFD 2000-01
Assessment Assessment Assessment South
District 82-1 District 84-1 District 86-2 Etiwanda
I Assets:
Cash and investments $ 12,633 $ 1,078,451 $ $ 76
Receivables:
Accounts - - - -
I Taxes - - - _
Accrued interest 7 602
Loans -
Grants - - - -
I Prepaid costs
-
Deposits
- -
-
Land held for resale - - - -
-
-
I Restricted assets:
Cash and investments with fiscal agents
Total Assets $ 12,640 $ 1,079,053 $ - $ 76
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
I Accrued liabilities - -
-
Unearned revenues
-
Due to other governments - - - -
-
I Due to other funds - - 41,128
Advances from other funds
-
- -
Total Liabilities - - 41,128 -
I Deferred Inflows of Resources:
-
-
Unavailable revenues
Total Deferred Inflows of Resources - - - -
I Fund Balances:
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
I Land held for resale - - - -
Restricted for:
Community development projects - - - -
I Public safety-police - _ - -
-Parks and recreation
Engineering and public works
-
Capital improvement projects 12,640 1,079,053 - 76
I Street lighting - - -
- -
-
Underground utilities
Landscape maintenance - - -
-
Library services - - - -
IUnassigned ,128)- - (41 -
Total Fund Balances 12,640 1,079,053 (41,128) 76
Total Liabilities, Deferred Inflows of
' Resources,and Fund Balances $ 12,640 •$ 1,079,053 $ - $ 76
I 107
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013
Capital Projects Funds I
CFD 2000-02
Rancho '
Cucamonga CFD 2000-03
Corporate Rancho CFD 2003-01
Park _ Summit CFD 2001-01 Project Fund
Assets: '
Cash and investments $ - $ 18,975 $ 475,633 $ 5,553
Receivables:
Accounts - - - -
Taxes - - - - '
Accrued interest - - 265 -
Loans - - - -
Grants - - - -
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - -
Restricted assets: ,
Cash and investments with fiscal agents - - - 169,304
Total Assets $ - $ 18,975 $ 475,898 $ 174,857
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ - $ -
Accrued liabilities - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - - - '
Advances from other funds - - - -
Total Liabilities - - - -
Deferred Inflows of Resources:
Unavailable revenues - - - -
Total Deferred Inflows of Resources - - - -
Fund Balances: - '
Nonspendable:
Prepaid costs - - - -
Deposits - - - -
Land held for resale - - - -
Restricted for:
Community development projects - - - -
Public safety-police - - - -
Parks and recreation - - - - '
Engineering and public works - - - -
Capital improvement projects - 18,975 475,898 174,857
Street lighting - - - -
Underground utilities - - - -
Landscape maintenance - - - -
Library services - - - -
Unassigned - - - - '
Total Fund Balances - 18,975 475,898 174,857
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ - $ 18,975 $ 475,898 $ 174,857 '
108
' CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2013 (CONTINUED)
ICapital Projects Funds
I Public Library Etiwanda
Equestrian CFD 2004-01 CFD 2003-01
Bond Act- Rancho Cultural
2000 Facility Etiwanda Center
I Assets:
Cash and investments $ 32,469 $ 629,533 $ 4,908 $
Receivables:
Accounts - - - -
I Taxes _ - -
Accrued interest 80 3
-
Loans - - - -
Grants - - - -
-
-
I Prepaid costs
Deposits
- -
- -
-
Land held for resale - - - -
I Restricted assets:
Cash and investments with fiscal agents 944,647 184,646
Total Assets $ 32,469 $ 629,613 $ 949,558 $ 184,646
I Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 6,128 $ - $ - $ -
' Accrued liabilities - - - -
Unearned revenues 26,534
Due to other governments - - - -
Due to other funds - - - 179,578
-
Advances from other funds -
Total Liabilities 32,662
-
Deferred Inflows of Resources:
-
I Unavailable revenues -
Total Deferred Inflows of Resources - - - -
Fund Balances:Nonspendable:
Prepaid costs
Deposits - - - -
I Land held for resale - - - -
Restricted for:
Community development projects - - - -
Public safety-police - - - -
I Parks and recreation
- 629,613
Engineering and public works -
- -
-
-
Capital improvement projects - - 949,558 5,068
I Street lighting - - - -
-
-
Underground utilities
Landscape maintenance
- -
- -
-
Library services - - - -
I Unassigned (193) - - -
Total Fund Balances (193) 629,613 949,556 5,068
Total Liabilities, Deferred Inflows of
' Resources,and Fund Balances $ 32,469 $ 629,613 $ 949,558 $ 184,646
I 109
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30,2013
Capital Projects Funds
I
CFD 2006-01 CFD 2006-02 Total Nonmajor '
Vintner's Amador on Governmental
Grove Route 66 Funds
Assets: '
Cash and investments $ 1,825 $ 5,853 $ 94,648,653
Receivables:
Accounts - - 688,147
Taxes - - 695,592
Accrued interest 1 3 46,929 II
Loans - - 1,105,418
Grants - - 646,185 '
Prepaid costs - - 73,600
Deposits - - 12,274
Land held for resale - - 1,076,211
Restricted assets: '
Cash and investments with fiscal agents 606,749 1,963 2,197,606
Total Assets $ 608,575 $ 7,819 $ 101,190,615
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 2,498,136
Accrued liabilities - - 389,421 '
Unearned revenues - - 627,391
Due to other governments - - 1,105,418
Due to other funds - - 724,481
Advances from other funds - - 300,000
Total Liabilities - - 5,644,847
Deferred Inflows of Resources:
Unavailable revenues - - 403,202
Total Deferred Inflows of Resources - - 403,202
Fund Balances:
Nonspendable:
Prepaid costs - - 73,600
Deposits - - 12,274
Land held for resale - - 1,076,211 ,
Restricted for:
Community development projects - - 12,217,209
Public safety-police - - 932,065
Parks and recreation - - 2,778,240
Engineering and public works - - 38,870,099
Capital improvement projects 608,575 7,819 5,084,994
Street lighting - - 5,475,555 '
Underground utilities - - 10,675,995
Landscape maintenance - - 12,163,158
Library services - - 6,359,526
Unassigned - - (576,360) '
Total Fund Balances 608,575 7,819 95,142,566
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 608,575 $ 7,819 $ 101,190,615 t
110 I
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I 111
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENTS OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 '
Special Revenue Funds
I
Park
Gas Tax _ Recreation Development Beautification '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental 4,018,903 - - -
Charges for services - 2,875,780 - -
Use of money and property (14,184) 873,356 (25,327) (2,273)
Contributions - 358,894 40,000 - t
Developer participation - - 984,625 165,468
Miscellaneous 3,099 149,769 - -
Total Revenues 4,007,818 4,257,799 999,298 163,195
I
Expenditures:
Current:
General government - - - -
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - 181,756 - '
Community services - 3,983,302 - -
Engineering and public works 2,529,441 - - 4,850
Capital outlay 827,815 - 343,717 17,649
Debt service: '
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 3,357,256 3,983,302 525,473 22,499 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 650,562 274,497 473,825 140,696
Other Financing Sources(Uses):
Transfers in - - - -
Transfers out - - (632,000) - '
Capital leases - - -
Total Other Financing Sources
(Uses) - - (632,000) - '
Net Change in Fund Balances 650,562 274,497 (158,175) 140,696
Fund Balances, Beginning of Year 5,538,361 _ 1,910,623 10,956,966 892,206 '
Fund Balances, End of Year $ 6,188,923 $ 2,185,120 $ 10,798,791 $ 1,032,902
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112
' CITY OF RANCHO CUCAMONGA
' COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
IYEAR ENDED JUNE 30, 2013 (CONTINUED)
Special Revenue Funds
Landscape
Lighting Maintenance Pedestrian
I Districts Districts Transportation Grant
Revenues:
Taxes $ 2,091,443 $ 10,006,032 $ - $ -
Licenses and permits - - - -
' Intergovernmental -
Charges for services
- -
- -
- -
-
Use of money and property (16,738) 2,059 (37,985) -
111 Contributions - - - -
Developer participation 1,957 1,154,496
-Miscellaneous
-
ITotal Revenues 2,076,662 10,008,091 1,116,511 -
Expenditures:
Current:
I General government 2,166,594
- - -
-
Public safety-police
Public safety-fire protection - - - -
Community development - 10,482,203 - 80
I Community services -
Engineering and public works 905,751- -
-
Capital outlay 55,770 173,054 567,600 -
I Debt service: - - - -
Principal retirement
-
-
-
Interest and fiscal charges
ITotal Expenditures 2,222,364 10,655,257 1,473,351 80
Excess (Deficiency)of Revenues
Over(Under) Expenditures (145,702) (647,166) (356,840) (80)
IOther Financing Sources (Uses):
Transfers in - - - -
Transfers out -
I
Capital leases
Total Other Financing Sources
I (Uses) - - - -
Net Change in Fund Balances (145,702) (647,166) (356,840) (80)
IFund Balances, Beginning of Year 5,621,257 12,810,324 17,771,251 -
Fund Balances, End of Year $ 5,475,555 $ 12,163,158 $ 17,414,411 $ (80)
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I 113
CITY OF RANCHO CUCAMONGA ,
COMBINING STATEMENTS OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 '
Special Revenue Funds
' Community San Sevainel
Development Assessment Etiwanda
Block Grant Administration Drainage SB 140 '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental 996,802 - - - '
Charges for services - - - -
Use of money and property (535) (2,183) (2,612) (435)
Contributions - - - - '
Developer participation - - 276,818 -
Miscellaneous 25,859 907,616 - -
Total Revenues 1,022,126 905,433 274,206 (435) ,
Expenditures:
Current:
General government - 1,086,976 - - '
Public safety-police - - - -
Public safety-fire protection - - - -
Community development 407,893 - - -
Community services - - - - '
Engineering and public works - - 160 -
Capital outlay 395,274 - - -
Debt service: '
Principal retirement - - - -
Interest and fiscal charges - - - _ -
Total Expenditures 803,167 1,086,976 160 - '
Excess (Deficiency) of Revenues
Over(Under) Expenditures 218,959 (181,543) 274,046 (435)
Other Financing Sources(Uses): '
Transfers in - - - -
Transfers out - - - -
Capital leases - - - -
Total Other Financing Sources
(Uses) - - - - '
Net Change in Fund Balances 218,959 (181,543) 274,046 (435)
Fund Balances, Beginning of Year 636,173 1,104,430 1,177,626 36,905 ,
Fund Balances, End of Year $ 855,132 $ 922,887 $ 1,451,672 $ 36,470
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' CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
' YEAR ENDED JUNE 30,2013 (CONTINUED)
Special Revenue Funds
' • South Lower Masi
Air Quality Etiwanda Etiwanda Commerce
I Improvement Drainage Drainage Center
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
I Intergovernmental 301,583
-
Charges for services
- -
-
-
-
Use of money and property (284) (620) (1,039) (10)
I Contributions - - - -
-Developer participation
Miscellaneous
I Total Revenues 301,299 (620) (1,039) (10)
Expenditures:
Current:
I General government 29,357
-
Public safety-police
- -
-
-
Public safety-fire protection - - - -
Community development - _
-
-
I Community services
-
Engineering and public works 30 90
-
Capital outlay 521,145 - 8,525 -
' Debt service: - - -
Principal retirement -
-
Interest and fiscal charges
-
ITotal Expenditures 550,502 30 8,615 -
Excess (Deficiency) of Revenues
Over(Under) Expenditures (249,203) (650) (9,654) (10)
IOther Financing Sources(Uses):
Transfers in - - - -
Transfers out - -
- -
I Capital leases
-
Total Other Financing Sources
I (Uses) - - - -
Net Change in Fund Balances (249,203) (650) (9,654) (10)
' Fund Balances, Beginning of Year 645,611 302,207 480,454 300,813
Fund Balances, End of Year $ 396,408 $ 301,557 $ 470,800 $ 300,803
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I 115
CITY OF RANCHO CUCAMONGA ,
COMBINING STATEMENTS OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2013 '
Special Revenue Funds
California Proprosition
Library Literacy 84-Park Bond
Measure I Services Program Act '
Revenues:
Taxes $ - $ 2,736,286 $ - $ -
Licenses and permits - - - -
Intergovernmental 2,706,932 1,040 - - '
Charges for services - 397,451 - -
Use of money and property (9,987) (15,026) 24 23
Contributions - 115,000 - - ,
Developer participation - - - -
Miscellaneous 36,659 - - -
Total Revenues 2,733,604 3,234,751 24 23 '
Expenditures:
Current:
General government - - - - '
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services - 3,513,953 - -
Engineering and public works 1,290,114 - - -
Capital outlay 1,001,394 42,611 - -
Debt service: '
Principal retirement - 1,531 - -
Interest and fiscal charges - 161 - -
Total Expenditures 2,291,508 3,558,256 - - '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 442,096 (323,505) 24 23
Other Financing Sources(Uses): ,
Transfers in - - 8,178 -
Transfers out - (511,078) - - ,
Capital leases - 42,611 - -
Total Other Financing Sources
(Uses) - (468,467) 8,178 - '
Net Change in Fund Balances 442,096 (791,972) 8,202 23
Fund Balances, Beginning of Year 5,213,465 6,643,420 (8,202) (4,400) '
Fund Balances, End of Year $ 5,655,561 $ 5,851,448 $ - $ (4,377)
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I
116 I
CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
IYEAR ENDED JUNE 30,2013 ' (CONTINUED)
Special Revenue Funds
' Used Oil
Asset Recycling COPS Drainage
I Forfeiture Grant Program Grant Facilities
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
' Intergovernmental 4,227 - 201,328 -
-
Charges for services
Use of money and property (5,276) (705) (2,609) (18,095)
I Contributions - - -
-
Developer participation
Miscellaneous 711,756
I Total Revenues
(1,049) (705) 198,719 693,661
Expenditures:
Current:
I General government - - -
Public safety-police 30,070 1,200
-
Public safety-fire protection - - - -
Community development - - - -
- -
-
Community services -
Engineering and public works 174,046
Capital outlay - - - 1,459,355
- -
-
I Debt service: - - - -
Principal retirement -
Interest and fiscal charges
ITotal Expenditures 30,070 - 1,200 1,633,401
Excess(Deficiency) of Revenues
Over(Under) Expenditures (31,119) (705) 197,519 (939,740)
Other Financing Sources (Uses):
Transfers in - - - -
Transfers out
- - -
I Capital leases
- -
-
Total Other Financing Sources
(Uses) - - - -
1111
Net Change in Fund Balances (31,119) (705) 197,519 (939,740)
IFund Balances, Beginning of Year 562,920 143 192,957 4,558,394
Fund Balances, End of Year $ 531,801 $ (562) $ 390,476 $ 3,618,654
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I 117
CITY OF RANCHO CUCAMONGA ,
COMBINING STATEMENTS OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2013 '
Special Revenue Funds
Library AB 2928 '
Services& Traffic Litter
CA State Technologies Congestion Reduction
Library Act Relief Grant ,
Revenues:
Taxes $ - $ - $ 294,506 $ -
Licenses and permits - - - -
Intergovernmental 18,016 2,500 - 23,857 ,
Charges for services - - - -
Use of money and property (275) (503) (1,843) (769)
Contributions - - - - '
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 17,741 1,997 292,663 23,088 '
Expenditures:
Current:
General government - - - - ,
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - -
Community services 27,720 11,673 _ - - ,
Engineering and public works - - - 23,857
Capital outlay - - - -
Debt service: '
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 27,720 11,673 - 23,857 '
Excess (Deficiency) of Revenues
Over(Under) Expenditures (9,979) (9,676) _ 292,663 (769)
Other Financing Sources (Uses): ,
Transfers in - - - -
Transfers out - - - -
Capital leases - - - - '
Total Other Financing Sources
(Uses) - - - - ,
Net Change in Fund Balances (9,979) (9,676) 292,663 (769)
Fund Balances, Beginning of Year 19,596 46,516 - 453
I
Fund Balances, End of Year $ 9,617 $ 36,840 $ 292,663 $ (316)
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118 I
' CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2013 (CONTINUED)
I
Special Revenue Funds
I Energy
Efficient& Senior
Conservation Library Outreach Undergound
I Block Grant Capital Fund Grant Utilities
Revenues:
Taxes $ - $ $ $
Licenses and permits - - - -
I Intergovernmental 11,514 _ 8,167 -
Charges for services 46,261
Use of money and property (324) (2,890) - 13,783
I Contributions - - - -
Developer participation
Miscellaneous 10,529
-
Total Revenues 21,719 (2,890) 8,167 60,044
I Expenditures:
Current:
' General government - - _
Public safety-police
-
-
Public safety-fire protection - - - -
Community development 8,991 - - -
I Community services - _ 6,920 -
Engineering and public works 11,810
Capital outlay - - - 62,457
Debt service:
I - - - -
Principal retirement
-
-
-
Interest and fiscal charges
ITotal Expenditures 8,991 - 6,920 74,267
Excess (Deficiency) of Revenues
Over(Under) Expenditures 12,728 (2,890) 1,247 (14,223)
IOther Financing Sources (Uses):
Transfers in - 502,900 - -
Transfers out
I
Capital leases
Total Other Financing Sources
I (Uses) - 502,900 - -
Net Change in Fund Balances 12,728 500,010 1,247 (14,223)
IFund Balances, Beginning of Year 6,393 - (3,240) 10,690,218
Fund Balances, End of Year $ 19,121 $ 500,010 $ (1,993) $ 10,675,995
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I 119
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENTS OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2013 '
Special Revenue Funds
Safe Routes COPS Secure
to School COPS Hiring Foothill Blvd. our School
Program Program Grant Maintenance Grant '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental 63,156 30,000 - 13,670 '
Charges for services - - - -
Use of money and property 213 - (441) (708)
Contributions - - - - '
Developer participation - - - -
Miscellaneous - - - -
Total Revenues 63,369 30,000 (441) 12,962 ,
Expenditures:
Current:
General government - - - -
Public safety- police - 73,979 - 37,694
Public safety-fire protection - - - -
Community development - - - -
Community services - - - - '
Engineering and public works 55,051 - 33,258 -
Capital outlay - - - 6,136
Debt service: '
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 55,051 73,979 33,258 43,830 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 8,318 (43,979) (33,699) (30,868)
Other Financing Sources (Uses): '
Transfers in - 43,979 - 30,160
Transfers out - - - -
Capital leases - - - - ,
Total Other Financing Sources
(Uses) - 43,979 - 30,160 '
Net Change in Fund Balances 8,318 - (33,699) (708)
Fund Balances, Beginning of Year (39,558) - 52,714 680 '
Fund Balances, End of Year $ (31,240) $ - $ 19,015 $ (28)
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120 I
' CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 (CONTINUED)
'
Special Revenue Funds
I CA State
Library Staff Department of
Innovation The Big Read Drink, Drive, Homeland
I Fund Grant Library Grant Lose Grant Security Grant
Revenues:
Taxes $ - $ $ - $
Licenses and permits - - - -
Intergovernmental 34,088 9,412 - 83,294
Charges for services
-
Use of money and property (180) (203) (186) 18
' Contributions - _ - -
Developer participation
Miscellaneous
-
- -
-
I Total Revenues 33,908 9,209 (186) 83,312
Expenditures:
Current:
' General government _
Public safety-police
- -
- -
-
Public safety-fire protection - - - 72,213
Community development - - - -
I Community services 114,267 9,411 -
-
-Engineering and public works
Capital outlay - - - -
Debt service:
' - - - -
Principal retirement
-
-
-
Interest and fiscal charges
ITotal Expenditures 114,267 9,411 - 72,213
Excess (Deficiency)of Revenues
Over(Under) Expenditures (80,359) (202) (186) 11,099
IOther Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
' Capital leases - - - -
Total Other Financing Sources
I (Uses) - - - -
Net Change in Fund Balances (80,359) (202) (186) 11,099
IFund Balances, Beginning of Year 17,028 10,078 1,867 (11,128)
Fund Balances, End of Year $ (63,331) $ 9,876 $ 1,681 $ (29)
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I 121
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENTS OF REVENUES, '
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2013 '
Special Revenue Funds
Public Henderson/ Integrated
Resource Proposition Wardman Waste
Grants 1B Drainage Management ,
Revenues:
Taxes $ - $ - $ - $ 1,108,184
Licenses and permits - - - 875
Intergovernmental 101,742 - - - '
Charges for services - - - -
Use of money and property (883) (481) (9,949) (7,060)
Contributions 109,957 - - -
Developer participation - - - - ,
Miscellaneous 10,440 - - -
Total Revenues 221,256 (481) (9,949) 1,101,999 '
Expenditures:
Current:
General government 224,278 - - - ,
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - 430 - -
Community services - - - - '
Engineering and public works - - - 801,733
Capital outlay - - - 1,084,335
Debt service: '
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 224,278 430 - 1,886,068 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures (3,022) (911) (9,949) (784,069)
Other Financing Sources (Uses): I
Transfers in - - - -
Transfers out - - - -
Capital leases - - - - '
Total Other Financing Sources
(Uses) - - - - III
Net Change in Fund Balances (3,022) (911) (9,949) (784,069)
Fund Balances, Beginning of Year 83,474 232,885 812,938 2,727,872 '
Fund Balances, End of Year $ 80,452 $ 231,974 $ 802,989 $ 1,943,803
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122 I
' CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
IYEAR ENDED JUNE 30, 2013 (CONTINUED)
Special Revenue Funds
I Proposition Freedom
42-Traffic Courtyard Justice
Federal Grant Congestion Resource Assistance
I Fund - Dreier Relief Grants Grant
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
I Intergovernmental _ _ - 186,648
-
-
Charges for services
Use of money and property (162) (4,699) 581 (934)
Contributions - -
- -
I Developer participation
-
Miscellaneous
-
I Total Revenues (162) (4,699) 581 185,714
Expenditures:
Current:
I General government _ - - -
Public safety- police 1,392
Public safety-fire protection - - - -
I Community development - - - _
-Community services
-
Engineering and public works 210,367
Capital outlay - 333,629 149,384 185,256
-
I Debt service: - - - -
Principal retirement -
-
-
Interest and fiscal charges
ITotal Expenditures - 543,996 149,384 186,648
Excess (Deficiency) of Revenues
Over(Under) Expenditures (162) (548,695) (148,803) (934)
IOther Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
I
Capital leases
-
Total Other Financing Sources
I (Uses) - - - -
Net Change in Fund Balances (162) (548,695) (148,803) (934)
IFund Balances, Beginning of Year 79 1,409,072 - 9,041
Fund Balances, End of Year $ (83) $ 860,377 $ (148,803) $ 8,107
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I 123
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENTS OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 ,
Special Revenue Funds
OTS 2005 Senior Homeland Used Oil
State Seatbelt Transportation Security Grant Recycling
Grant Service 2005 Program '
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental - - 90,680 48,033
Charges for services - - - -
Use of money and property (34) 1 (34) (225)
Contributions - - - -
Developer participation - - - -
Miscellaneous - - - -
Total Revenues (34) 1 90,646 47,808 '
Expenditures:
Current:
General government - - - - '
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - - 52,478
Community services - - - - '
Engineering and public works - - - -
Capital outlay - - 75,838 -
Debt service: '
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures - - 75,838 52,478 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures (34) 1 14,808 (4,670)
Other Financing Sources(Uses): I
Transfers in - - - -
Transfers out - - - - ,
Capital leases - - - -
Total Other Financing Sources
(Uses) - - - - '
Net Change in Fund Balances (34) 1 14,808 (4,670)
Fund Balances, Beginning of Year 34 64 (73,036) 381 '
Fund Balances, End of Year $ - $ 65 $ (58,228) $ (4,289)
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124 I
' CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 (CONTINUED)
I
Capital Projects Funds
CFD 2000-01
Assessment Assessment Assessment South
I District 82-1 District 84-1 District 86-2 Etiwanda
Revenues:
Taxes $ - $ - $ - $
-
Licenses and permits - - - -
I Intergovernmental
Charges for services
- -
- -
- -
-
Use of money and property (7) (2.287) - 13
I Contributions - _ - -
Developer participation
Miscellaneous
-
-
Total Revenues (7) (2,287) - 13
I Expenditures:
Current:
I General government
- 150 - -
Public safety- police
-
Public safety-fire protection - - - -
Community development - - - -
' Community services
Engineering and public works
- -
- -
- -
-
Capital outlay - - - -
Debt service:
I
Principal retirement
Interest and fiscal charges
- -
- -
- -
-
ITotal Expenditures - 150 - -
Excess (Deficiency) of Revenues
Over(Under) Expenditures (7) (2,437) - 13
IOther Financing Sources(Uses):
Transfers in - - - -
Transfers out - - - -
ICapital leases - - - -
Total Other Financing Sources
I (Uses) - - - -
Net Change in Fund Balances (7) (2,437) - 13
IFund Balances, Beginning of Year 12,647 1,081,490 (41,128) 63
Fund Balances, End of Year $ 12,640 $ 1,079,053 $ (41,128) $ 76
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I 125
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENTS OF REVENUES, - ,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013
Capital Projects Funds
CFD 2000-02
Rancho ,
Cucamonga CFD 2000-03
Corporate Rancho CFD 2003-01
Park Summit CFD 2001-01 Project Fund ,
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental - - - - '
Charges for services - - - -
Use of money and property 4 (222) (1,009) 25,971
Contributions - - - -
Developer participation - - - - '
Miscellaneous - - - -
Total Revenues 4 (222) (1,009) 25,971 '
Expenditures:
Current:
General government 399,968 143,879 - - ,
Public safety-police - - - -
Public safety-fire protection - - - -
Community development - - 70 -
Community services - - - - ,
Engineering and public works - - - -
Capital outlay - - - -
Debt service: ,
Principal retirement - - - -
Interest and fiscal charges - - - -
Total Expenditures 399,968 143,879 70 - '
Excess (Deficiency)of Revenues
Over(Under) Expenditures (399,964) (144,101) (1,079) 25,971
Other Financing Sources(Uses): '
Transfers in - - - -
Transfers out - - - - ,
Capital leases - - -
Total Other Financing Sources
(Uses) - - - - ,
Net Change in Fund Balances (399,964) (144,101) (1,079) 25,971
Fund Balances, Beginning of Year 399,964 163,076 476,977 148,886 '
Fund Balances, End of Year $ - $ 18,975 $ 475,898 $ 174,857
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126 I
ICITY OF RANCHO CUCAMONGA
I COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 (CONTINUED)
I
Capital Projects Funds
IPublic Library Etiwanda CFD 2004-01 CFD 2003-01
Bond Act- Equestrian Rancho Cultural
I 2000 Facility Etiwanda Center
Revenues:
Taxes $ - $ - $ - $
-
Licenses and permits - - - -
Intergovernmental
Charges for services
- -
- -
- -
-
Use of money and property (5,108) (2,387) 94 1,056
I Contributions - - - -
Developer participation
Miscellaneous
- -
- -
- -
-
I Total Revenues (5,108) (2,387) 94 1,056
Expenditures:
Current:
I General government
Public safety-police
- -
- -
- -
-
Public safety-fire protection - - - -
Community development - - - -
I Community services
- - _
-
Engineering and public works
Capital outlay - - - -
Debt service:
I - - - -
Principal retirement
-
-
-
Interest and fiscal charges
ITotal Expenditures - - - -
Excess(Deficiency)of Revenues
Over(Under) Expenditures (5,108) (2,387) 94 1,056
IOther Financing Sources(Uses):
Transfers in - 632,000 - -
Transfers out - -
ICapital leases
Total Other Financing Sources
I (Uses) - 632,000 - -
Net Change in Fund Balances (5,108) 629,613 94 1,056
IFund Balances, Beginning of Year 4,915 - 949,464 4,012
Fund Balances, End of Year $ (193) $ 629,613 $ 949,558 $ 5,068
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I 127
CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENTS OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30,2013 '
Capital Projects Funds
CFD 2006-01 CFD 2006-02 Total Nonmajor ' I
Vintner's Amador on Governmental
Grove Route 66 Funds ,
Revenues:
Taxes $ - $ - $ 16,236,451
Licenses and permits - - 875
Intergovernmental - - 8,955,592
Charges for services - - 3,319,492
Use of money and property 81 (2) 717,549
Contributions - - 623,851 '
Developer participation - - 3,295,120
Miscellaneous - - 1,143,971
Total Revenues 81 (2) 34,292,901 ,
Expenditures:
Current:
General government - - 4,051,202
Public safety-police - - 144,335
Public safety-fire protection - - 72,213
Community development - - 11,133,901
Community services - - 7,667,246
Engineering and public works - - 6,040,558 ,
Capital outlay - - 7,310,944
Debt service: ,
Principal retirement - - 1,531
Interest and fiscal charges - - 161
Total Expenditures - - 36,422,091 '
Excess (Deficiency)of Revenues
Over(Under) Expenditures 81 (2) (2,129,190)
Other Financing Sources (Uses): '
Transfers in - - 1,217,217
Transfers out - - (1,143,078) '
Capital leases - - 42,611
Total Other Financing Sources
(Uses) - - 116,750 ,
Net Change in Fund Balances 81 (2) (2,012,440)
Fund Balances, Beginning of Year 608,494 7,821 97,155,006
1
Fund Balances, End of Year $ 608,575 $ 7,819 $ 95,142,566
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128 1
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
GAS TAX
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $5,538,361 $ 5,538,361 $5,538,361 $
Resources(Inflows):
Intergovernmental 4,640,840 4,480,850 4,018,903 (461,947)
I Use of money and property 51,300 59,160 (14,184) (73,344)
Miscellaneous 1,640 3,099 1,459
Amounts Available for Appropriation 10,230,501 10,080,011 9,546,179 (533,832)
I Charges to Appropriation (Outflow):
Engineering and public works 2,737,100 2,794,727 2,629,441 165,286
Capital outlay 2,108,200 1,978,090 1,311,638 666,452
I Transfers out - 84,610 - 84,610
Total Charges to Appropriation 4,845,300 4,857,427 3,941,079 916,348
Budgetary Fund Balance,June 30 (Budgetary Basis) $5,385,201 $ 5,222,584 5,605,100 $ 382,516
IEncumbrances 583,823
Budgetary Fund Balance, June 30 (GAAP Basis) $6,188,923
I
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I
I
I 129
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) ,
RECREATION
YEAR ENDED JUNE 30,2013
Variance with ,
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) ,
Budgetary Fund Balance, July 1 $1,910,623 $ 1,910,623 $ 1,910,623 $ -
Resources (Inflows):
Charges for services 3,002,520 2,946,000 2,875,780 (70220) ,
Use of money and property 996,890 884,340 873,356 (10,984)
Contributions 345,110 357,720 358,894 1,174
Miscellaneous 128,740 131,550 149,769 18,219
Amounts Available for Appropriation 6,383,883 6,230,233 6,168,422 (61,811) i
Charges to Appropriation (Outflow):
Community services 4,694,980 4,581,649 4,026,962 554,687
Capital outlay 95,760 11,480 5,719 5,761 ,
Total Charges to Appropriation 4,790,740 4,593,129 4,032,681 560,448
Budgetary Fund Balance,June 30(Budgetary Basis) $1,593,143 $ 1,637,104 2,135,741 $ 498,637
Encumbrances 49,379
Budgetary Fund Balance,June 30(GAAP Basis) $2,185,120
I
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130 1
ICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PARK DEVELOPMENT
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 10,956,966 $10,956,966 $ 10,956,966 $ -
Resources(Inflows):
Use of money and property 155,030 125,600 (25,327) (150,927)
I Contributions - - 40,000 40,000
Developer participation 89,000 89,000 984,625 895,625
Amounts Available for Appropriation 11,200,996 11,171,566 11,956,264 784,698
I Charges to Appropriation (Outflow):
Community development 201,750 191,810 181,756 10,054
Capital outlay 350,000 1,726,954 408,685 1,318,269
Transfers out - 632,000 632,000 -
Total Charges to Appropriation 551,750 2,550,764 1,222,441 1,328,323
Budgetary Fund Balance,June 30(Budgetary Basis) $10,649,246 $ 8,620,802 10,733,823 $ 2,113,021
1 Encumbrances 64,968
Budgetary Fund Balance,June 30 (GAAP Basis) $10,798,791
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1 131
•
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) '
BEAUTIFICATION
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 892,206 $ 892,206 $ 892,206 $ -
Resources(Inflows):
Use of money and property 12,620 11,630 (2,273) (13,903) ,
Developer participation 15,000 85,000 165,468 80,468
Amounts Available for Appropriation 919,826 988,836 1,055,401 66,565
Charges to Appropriation(Outflow):
Engineering and public works 4,850 4,850 4,850 - '
Capital outlay 75,850 275,850 63,626 212,224
Total Charges to Appropriation 80,700 280,700 68,476 212,224
Budgetary Fund Balance, June 30(Budgetary Basis) $ 839,126 $ 708,136 986,925 $ 278,789 I
Encumbrances 45,977
Budgetary Fund Balance, June 30(GAAP Basis) $ 1,032,902 ,
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132 I
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIGHTING DISTRICTS
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $5,621,257 $ 5,621,257 $ 5,621,257 $
Resources(Inflows):
Taxes 1,976,590 2,035,480 2,091,443 55,963
I Use of money and property 76,400 60,120 (16,738) (76,858)
Developer participation 2,900 2,900 1,957 (943)
Transfers in - 84,610 - (84,610)
I Amounts Available for Appropriation 7,677,147 7,804,367 7,697,919 (106,448)
Charges to Appropriation (Outflow):
General government 2,179,490 2,115,940 2,166,594 (50,654)
I Capital outlay - 110,064 55,770 54,294
Total Charges to Appropriation 2,179,490 2,226,004 2,222,364 3,640
Budgetary Fund Balance, June 30(Budgetary Basis) $5,497,657 $ 5,578,363 5,475,555 $ (102,808)
111 Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 5,475,555
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I 133
I
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) '
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30, 2013
Variance with I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $12,810,324 $12,810,324 $12,810,324 $ -
Resources(Inflows):
Taxes 9,539,720 9,760,470 10,006,032 245,562 ,
Use of money and property 151,440 148,800 2,059 (146,741)
Miscellaneous 200 200 - (200)
Amounts Available for Appropriation 22,501,684 22,719,794 22,818,415 98,621
Charges to Appropriation (Outflow): ,
Community development 10,998,900 11,435,852 10,629,369 806,483
Capital outlay 733,000 693,000 330,614 362,386
Total Charges to Appropriation 11,731,900 12,128,852 10,959,983 1,168,869 '
Budgetary Fund Balance,June 30(Budgetary Basis) $10,769,784 $10,590,942 11,858,432 $ 1,267,490
Encumbrances 304,726 ,
Budgetary Fund Balance, June 30(GAAP Basis) $12,163,158
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134 I
ICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
•
TRANSPORTATION
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance,July 1 $17,771,251 $17,771,251 $17,771,251 $
Resources (Inflows):
Use of money and property 223,510 195,330 (37,985) (233,315)
I Developer participation 371,000 656,500 1,154,496 497,996
Amounts Available for Appropriation 18,365,761 18,623,081 18,887,762 264,681
Charges to Appropriation (Outflow):
I Engineering and public works 982,590 977,460 905,751 71,709
Capital outlay 2,065,000 4,902,366 3,380,096 1,522,270
Total Charges to Appropriation 3,047,590 5,879,826 4,285,847 1,593,979
1 Budgetary Fund Balance,June 30 (Budgetary Basis) $15,318,171 $12,743,255 14,601,915 $ 1,858,660
Encumbrances 2,812,496
' Budgetary Fund Balance,June 30(GAAP Basis) $17,414,411
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1 135
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) ' .
PEDESTRIAN GRANT
YEAR ENDED JUNE 30, 2013
Variance with I
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) ,
Budgetary Fund Balance,July 1 $ - $ - $ - $ -
Resources(Inflows):
Intergovernmental 215,870 215,880 - (215,880)
Amounts Available for Appropriation 215,870 215,880 - (215,880)
Charges to Appropriation (Outflow):
Community development 80 80 80 - ,
Capital outlay 215,880 90,880 - 90,880
Total Charges to Appropriations 215,960 90,960 80 90,880
Budgetary Fund Balance,June 30 (Budgetary Basis) $ (90) $ 124,920 (80) $ (125,000) I
Encumbrances -
Budgetary Fund Balance,June 30 (GAAP Basis) $ (80) '
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136
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30,2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I
Budgetary Fund Balance, July 1 $ 636,173 $ 636,173 $ 636,173 $
Resources(Inflows):
Intergovernmental 1,034,580 1,034,580 996,802 (37,778)
I Use of money and property (535) (535)
Miscellaneous 25,859 25,859
Amounts Available for Appropriation 1,670,753 1,670,753 1,658,299 (12,454)
I Charges to Appropriation(Outflow):
Community development 440,130 435,490 407,893 27,597
Capital outlay 594,450 595,386 468,104 127,282
Total Charges to Appropriation 1,034,580 1,030,876 875,997 154,879
Budgetary Fund Balance, June 30(Budgetary Basis) $ 636,173 $ 639,877 782,302 $ 142,425
Encumbrances 72,830
Budgetary Fund Balance, June 30(GAAP Basis) $ 855,132
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I 137
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT ADMINISTRATION
YEAR ENDED JUNE 30, 2013
Variance with ,
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $1,104,430 $ 1,104,430 $ 1,104,430 $ -
Resources(Inflows):
Use of money and property 13,960 11,380 (2,183) (13,563)
Miscellaneous 915,110 1,052,450 907,616 (144,834)
Amounts Available for Appropriation 2,033,500 2,168,260 2,009,863 (158,397)
Charges to Appropriation (Outflow):
General government 1,109,880 1,221,640 1,089,225 132,415
Total Charges to Appropriation 1,109,880 1,221,640 1,089,225 132,415
Budgetary Fund Balance, June 30(Budgetary Basis) $ 923,620 $ 946,620 920,638 $ (25,982) '
Encumbrances 2,249
Budgetary Fund Balance,June 30(GAAP Basis) $ 922,887 '
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138 '
IICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SAN SEVAINE/ETIWANDA DRAINAGE
YEAR ENDED JUNE 30,2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I
Budgetary Fund Balance, July 1 $1,177,626 $ 1,177,626 $ 1,177,626 $
Resources(Inflows):
Use of money and property 14,590 14,280 (2,612) (16,892)
I Developer participation 26,000 175,000 276,818 101,818
Amounts Available for Appropriation 1,218,216 1,366,906 1,451,832 84,926
Charges to Appropriation(Outflow):
I Engineering and public works 160 160 160 -
Capital outlay 604,480 495,000 109,480
Total Charges to Appropriation 160 604,640 495,160 109,480
IBudgetary Fund Balance, June 30(Budgetary Basis) $1,218,056 $ 762,266 956,672 $ 194,406
Encumbrances 495,000
IBudgetary Fund Balance, June 30(GAAP Basis) $ 1,451,672
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I 139
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 30,2013
Variance with II
Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $ 645,611 $ 645,611 $ 645,611 $ -
Resources(Inflows):
Intergovernmental 203,320 203,320 301,583 98,263 '
Use of money and property 8,850 7,260 (284) (7,544)
Amounts Available for Appropriation 857,781 856,191 946,910 90,719
Charges to Appropriation (Outflow):
General government 37,090 35,000 31,107 3,893
Capital outlay 277,000 1,108,618 589,835 518,783
Total Charges to Appropriation 314,090 1,143,618 620,942 522,676
Budgetary Fund Balance,June 30(Budgetary Basis) $ 543,691 $ (287,427) 325,968 $ 613,395 ,
Encumbrances 70,440
Budgetary Fund Balance, June 30(GAAP Basis) $ 396,408
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140 ,
' CITY OF RANCHO CUCAMONGA
' BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
SOUTH ETIWANDA DRAINAGE
YEAR ENDED JUNE 30,2013
' Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I
Budgetary Fund Balance, July 1 $ 302,207 $ 302,207 $ 302,207 $
Resources (Inflows):
Use of money and property 4,490 3,360 (620) (3,980)
' Amounts Available for Appropriation 306,697 305,567 301,587 (3,980)
Charges to Appropriation(Outflow):
Engineering and public works 30 30 30
' Total Charges to Appropriation 30 30 30 -
Budgetary Fund Balance,June 30(Budgetary Basis) $ 306,667 $ 305,537 301,557 $ (3,980)
' Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 301,557
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' 141
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LOWER ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2013
Variance with t
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 480,454 $ 480,454 $ 480,454 $
-
Resources(Inflows):
Use of money and property 6,700 5,280 (1,039) (6,319)
Amounts Available for Appropriation 487,154 485,734 479,415 (6,319)
Charges to Appropriation(Outflow):
Engineering and public works 90 90 90 -
Capital outlay - 69,460 8,525 60,935
Total Charges to Appropriation 90 69,550 8,615 60,935
Budgetary Fund Balance, June 30(Budgetary Basis) $ 487,064 $ 416,184 470,800 $ 54,616
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 470,800
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142
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
MASI COMMERCE CENTER
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 300,813 $ 300,813 $ 300,813 $
Resources(Inflows):
Use of money and property 130 100 (10) (110)
IAmounts Available for Appropriation 300,943 300,913 300,803 (110)
Budgetary Fund Balance, June 30(Budgetary Basis) $ 300,943 $ 300,913 300,803 $ (110)
IEncumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ 300,803
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I 143
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
MEASURE I
YEAR ENDED JUNE 30, 2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $5,213,465 $ 5,213,465 $5,213,465 $ -
Resources(Inflows):
Intergovernmental 2,211,910 2,286,440 2,706,932 420,492 ,
Use of money and property 55,630 59,800 (9,987) (69,787)
Miscellaneous - 36,650 36,659 9
Amounts Available for Appropriation 7,481,005 _ 7,596,355 7,947,069 350,714
Charges to Appropriation(Outflow):
Engineering and public works 1,415,900 1,497,412 1,337,154 160,258
Capital outlay 1,958,000 1,934,153 1,620,597 313,556
Total Charges to Appropriation 3,373,900 3,431,565 2,957,751 473,814 '
Budgetary Fund Balance,June 30(Budgetary Basis) $4,107,105 $ 4,164,790 4,989,318 $ 824,528
Encumbrances 666,243 ,
Budgetary Fund Balance, June 30 (GAAP Basis) $5,655,561
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144 I
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY SERVICES
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $6,643,420 $ 6,643,420 $6,643,420 $
Resources(Inflows):
Taxes 3,242,540 3,280,240 2,736,286 (543,954)
I Intergovernmental 1,040 1,040
Charges for services 388,500 367,800 397,451 29,651
Use of money and property 67,290 61,620 (15,026) (76,646)
I Contributions 140,000 140,000 115,000 (25,000)
Capital leases 42,611 42,611
Amounts Available for Appropriation 10,481,750 10,493,080 9,920,782 (572,298)
I Charges to Appropriation (Outflow):
Community services 3,919,220 3,936,273 3,586,158 350,115
Capital outlay 5,760 22,110 42,611 (20,501)
Debt service:
I Principal retirement - 3,009 3,001 8
Interest and fiscal charges 161 161
-
Transfers out - 511,110 511,078 32
Total Charges to Appropriation 3,924,980 4,472,663 4,143,009 329,654
IBudgetary Fund Balance, June 30(Budgetary Basis) $6,556,770 $ 6,020,417 5,777,773 $ (242,644)
I Encumbrances 73,675
Budgetary Fund Balance,June 30(GAAP Basis) $ 5,851,448
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I 145
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
CALIFORNIA LITERACY PROGRAM
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) ,
Budgetary Fund Balance, July 1 $ (8,202) $ (8,202) $ (8,202) $ -
Resources(Inflows):
Use of money and property - - 24 24 '
Transfers in - - 8,178 8,178
Amounts Available for Appropriation (8,202) (8,202) - 8,202
Charges to Appropriation (Outflow): '
Community services - 22 - 22
Total Charges to Appropriation - 22 - 22
Budgetary Fund Balance,June 30(Budgetary Basis) $ (8,202) $ (8,224) - $ 8,224 '
Encumbrances -
Budgetary Fund Balance, June 30 (GAAP Basis) $ - '
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146 I
' CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 84-PARK BOND ACT
YEAR ENDED JUNE 30, 2013
' Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (4,400) $ (4,400) $ (4,400) $
Resources(Inflows):
Use of money and property - - 23 23
' Amounts Available for Appropriation (4,400) (4,400) (4,377) 23
Charges to Appropriation (Outflow):
Capital outlay 283,500 - -
Total Charges to Appropriation 283,500 - - -
Budgetary Fund Balance, June 30(Budgetary Basis) $ (287,900) $ (4,400) (4,377) $ 23
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ (4,377)
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' 147
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
ASSET FORFEITURE
YEAR ENDED JUNE 30, 2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $ 562,920 $ 562,920 $ 562,920 • $ -
Resources(Inflows):
Intergovernmental - - 4,227 4,227 '
Use of money and property 1,550 1,570 (5,276) (6,846)
Amounts Available for Appropriation 564,470 564,490 561,871 (2,619)
Charges to Appropriation (Outflow): '
Public safety-Police 30,070 80,070 65,395 14,675
Capital outlay 146,140 37,767 37,767 -
Total Charges to Appropriation 176,210 117,837 103,162 14,675
Budgetary Fund Balance,June 30 (Budgetary Basis) $ 388,260 $ 446,653 458,709 $ 12,056 '
Encumbrances 73,092
Budgetary Fund Balance,June 30(GAAP Basis) $ 531,801
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148 I
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS PROGRAM GRANT
YEAR ENDED JUNE 30,2013
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 192,957 $ 192,957 $ 192,957 $
Resources(Inflows):
Intergovernmental 200,000 200,000 201,328 1,328
Use of money and property (2,609) (2,609)
Amounts Available for Appropriation 392,957 392,957 391,676 (1,281)
Charges to Appropriation (Outflow):
'
Publicsafety- Police 401,200 201,200 1,200 200,000
Total Charges to Appropriation 401,200 201,200 1,200 200,000
IBudgetary Fund Balance,June 30(Budgetary Basis) $ (8,243) $ 191,757 390,476 $ 198,719
Encumbrances -
' Budgetary Fund Balance,June 30(GAAP Basis) $ 390,476
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I 149
CITY OF RANCHO CUCAMONGA ,
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
DRAINAGE FACILITIES
YEAR ENDED JUNE 30, 2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) ,
Budgetary Fund Balance, July 1 $4,558,394 $ 4,558,394 $4,558,394 $ -
Resources(Inflows):
Use of money and property 66,160 41,540 (18,095) (59,635) '
Developer participation 260,000 360,000 711,756 351,756
Amounts Available for Appropriation 4,884,554 4,959,934 5,252,055 292,121
Charges to Appropriation(Outflow): '
Engineering and public works 199,290 176,770 174,046 2,724
Capital outlay 260,000 3,171,595 1,610,429 1,561,166
Total Charges to Appropriation 459,290 3,348,365 1,784,475 1,563,890
Budgetary Fund Balance,June 30(Budgetary Basis) $4,425,264 $ 1,611,569 3,467,580 $ 1,856,011 '
Encumbrances 151,074
Budgetary Fund Balance, June 30(GAAP Basis) $3,618,654
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150 I
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CA STATE LIBRARY
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
'
Budgetary Fund Balance,July 1 $ 19,596 $ 19,596 $ 19,596 $
Resources(Inflows):
Intergovernmental - 31,810 18,016 (13,794)
I Use of money and property (275) (275)
Amounts Available for Appropriation 19,596 51,406 37,337 (14,069)
Charges to Appropriation (Outflow):
ICommunity services 6,610 45,850 27,720 18,130
Total Charges to Appropriation 6,610 45,850 27,720 18,130
I Budgetary Fund Balance,June 30(Budgetary Basis) $ 12,986 $ 5,556 9,617 $ 4,061
-
Encumbrances
' Budgetary Fund Balance,June 30 (GAAP Basis) $ 9,617
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I 151
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY SERVICES 8 TECHNOLOGIES ACT
YEAR ENDED JUNE 30,2013
Variance with ,
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 46,516 $ 46,516 $ 46,516 $ -
Resources(Inflows):
Intergovernmental - - 2,500 2,500 ,
Use of money and property - - (503) (503)
Amounts Available for Appropriation 46,516 46,516 48,513 1,997
Charges to Appropriation (Outflow):
Community services 3,000 12,000 11,673 327
Total Charges to Appropriation 3,000 12,000 11,673 327
Budgetary Fund Balance,June 30(Budgetary Basis) $ 43,516 $ 34,516 36,840 $ 2,324
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 36,840
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152 '
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LITTER REDUCTION GRANT
YEAR ENDED JUNE 30,2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 453 $ 453 $ 453 $
Resources(Inflows):
Intergovernmental 44,020 44,590 23,857 (20,733)
I
Use of money and property (769) (769)
Amounts Available for Appropriation 44,473 45,043 23,541 (21,502)
Charges to Appropriation(Outflow):
I Engineering and public works 44,020 45,470 23,857 21,613
Total Charges to Appropriation 44,020 45,470 23,857 21,613
1 Budgetary Fund Balance, June 30(Budgetary Basis) $ 453 $ (427) (316) $ 111
Encumbrances -
' Budgetary Fund Balance, June 30 (GAAP Basis) $ (316)
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1
1
1 153
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS) '
' ENERGY EFFICIENT 8 CONSERVATION BLOCK GRANT
YEAR ENDED JUNE 30, 2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $ 6,393 $ 6,393 $ 6,393 $ -
Resources (Inflows):
Intergovernmental 18,480 18,480 11,514 (6,966) ,
Use of money and property - - (324) (324)
Miscellaneous - - 10,529 10,529
Amounts Available for Appropriation 24,873 24,873 28,112 3,239
Charges to Appropriation(Outflow): '
Community development 4,360 9,000 8,991 9
Capital outlay 4,370 4,370 - 4,370
Total Charges to Appropriation 8,730 13,370 8,991 4,379 '
Budgetary Fund Balance,June 30(Budgetary Basis) $ 16,143 $ 11,503 19,121 $ 7,618
Encumbrances _ - I
Budgetary Fund Balance,June 30(GAAP Basis) $ 19,121
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I
I
I
I
I
I
I
154 I
ICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
LIBRARY CAPITAL FUND
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ $ $ $
Resources (Inflows):
Use of money and property - - (2,890) (2,890)
I Transfers in - 502,900 502,900 -
Amounts Available for Appropriation 502,900 500,010 (2,890)
I Budgetary Fund Balance,June 30(Budgetary Basis) $ - $ 502,900 500,010 $ (2,890)
Encumbrances -
IBudgetary Fund Balance,June 30 (GAAP Basis) $ 500,010
I
I
I
I
I
I
I
I
I
I
I
I 155
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SENIOR OUTREACH GRANT
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (3,240) $ (3,240) $ (3,240) $ -
Resources(Inflows):
Intergovernmental - 6,920 8,167 1,247
Amounts Available for Appropriation (3,240) 3,680 4,927 1,247
Charges to Appropriation (Outflow):
Parks and recreation - 6,920 6,920 -
Total Charges to Appropriation - 6,920 6,920 -
Budgetary Fund Balance,June 30(Budgetary Basis) $ (3,240) $ (3,240) (1,993) $ 1,247
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (1,993)
t
1
156 '
CITY OF RANCHO CUCAMONGA
-
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
UNDERGROUND UTILITIES
YEAR ENDED JUNE 30, 2013
' Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance,July 1 $10,690,218 $ 10,690,218 $10,690,218 $
Resources(Inflows):
Charges for services 100,000 50,000 46,261 (3,739)
I
Use of money and property 16,930 57,940 13,783 (44,157)
Amounts Available for Appropriation 10,807,148 10,798,158 10,750,262 (47,896)
Charges to Appropriation(Outflow):
I
Engineering and public works 11,810 11,810 11,810
Capital outlay 1,373,930 100,000 62,457 37,543
Total Charges to Appropriation 1,385,740 111,810 74,267 37,543
IBudgetary Fund Balance,June 30(Budgetary Basis) $ 9,421,408 $ 10,686,348 10,675,995 $ (10,353)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $10,675,995
I
157
CITY OF RANCHO CUCAMONGA ,
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) '
SAFE ROUTES TO SCHOOL PROGRAM
YEAR ENDED JUNE 30,2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) - '
Budgetary Fund Balance,July 1 $ (39,558) $ (39,558) $ (39,558) $ -
Resources(Inflows):
Intergovernmental 316,790 770,390 63,156 (707,234) '
Use of money and property - - 213 213
Amounts Available for Appropriation 277,232 730,832 23,811 (707,021)
Charges to Appropriation (Outflow): '
Engineering and public works 161,990 148,520 55,051 93,469
Capital outlay 316,790 445,790 403,157 42,633
Total Charges to Appropriation 478,780 594,310 458,208 136,102 '
Budgetary Fund Balance, June 30(Budgetary Basis) $ (201,548) $ 136,522 (434,397) $ (570,919)
Encumbrances 403,157
Budgetary Fund Balance,June 30(GAAP Basis) $ (31,240) '
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I
1
I
I
158 I
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS HIRING PROGRAM GRANT
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ $ $ $
Resources (Inflows):
Intergovernmental - 45,000 30,000 (15,000)
I Transfers in - 57,460 43,979 (13,481)
Amounts Available for Appropriation 102,460 73,979 (28,481)
Charges to Appropriation (Outflow):
I Public safety - 102,460 73,979 28,481
Total Charges to Appropriation 102,460 73,979 28,481
IBudgetary Fund Balance,June 30 (Budgetary Basis) $ - $ - - $ -
Encumbrances -
' Budgetary Fund Balance,June 30 (GAAP Basis) $ -
I
I
I
I
I
I
I
I
I
I
I 159
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) '
FOOTHILL BLVD. MAINTNENANCE
YEAR ENDED JUNE 30,2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $ 52,714 $ 52,714 $ 52,714 $ -
Resources(Inflows):
Use of money and property - - (441) (441)
Amounts Available for Appropriation 52,714 52,714 52,273 (441)
Charges to Appropriation (Outflow):
Engineering and public works 33,220 33,220 33,258 (38)
Total Charges to Appropriation 33,220 33,220 33,258 (38)
Budgetary Fund Balance,June 30(Budgetary Basis) $ 19,494 $ 19,494 19,015 $ (479)
Encumbrances - '
Budgetary Fund Balance, June 30(GAAP Basis) $ 19,015
I
I
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I
I
I
I
I
I
I
I
160 I
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
COPS SECURE OUR SCHOOL GRANT
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 680 $ 680 $ 680 $
Resources(Inflows):
Intergovernmental 1,560 20,280 13,670 (6,610)
I Use of money and property - - (708) (708)
Transfers in 16,440 30,160 30,160
Amounts Available for Appropriation 16,680 51,120 43,802 (7,318)
I Charges to Appropriation (Outflow):
Public safety- Police 18,000 47,613 37,902 9,711
Capital outlay - 12,276 6,136 6,140
I Total Charges to Appropriation 18,000 59,889 44,038 15,851
Budgetary Fund Balance,June 30(Budgetary Basis) $ 680 $ (8,769) (236) $ 8,533
Encumbrances 208
' Budgetary Fund Balance,June 30 (GAAP Basis) $ (28)
I
I
I
I
I
I
I
1
I
I
I 161
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CA STATE LIBRARY STAFF INNOVATION FUND GRANT
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 17,028 $ 17,028 $ 17,028 $
-
Resources(Inflows):
Intergovernmental - 167,090 34,088 (133,002)
Use of money and property - - (180) (180)
Amounts Available for Appropriation 17,028 184,118 50,936 (133,182)
Charges to Appropriation (Outflow):
Parks and recreation 16,350 127,780 114,267 13,513
Total Charges to Appropriation 16,350 127,780 114,267 13,513
Budgetary Fund Balance, June 30(Budgetary Basis) $ 678 $ 56,338 (63,331) $ (119,669)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (63,331) ,
1
1
1
1
I
I
162 '
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
THE BIG READ LIBRARY GRANT
YEAR ENDED JUNE 30, 2013
1 Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 10,078 $ 10,078 $ 10,078 $
Resources(Inflows):
' Intergovernmental 15,000 15,000 9,412 (5,588)
Use of money and property (203) (203)
Amounts Available for Appropriation 25,078 25,078 19,287 (5,791)
Charges to Appropriation(Outflow):
IParks and recreation 15,000 12,000 9,411 2,589
Total Charges to Appropriation 15,000 12,000 9,411 2,589
I Budgetary Fund Balance,June 30(Budgetary Basis) $ 10,078 $ 13,078 9,876 $ (3,202)
-
Encumbrances
Budgetary Fund Balance, June 30(GAAP Basis) $ 9,876
1
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I
1
163
•
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
DEPARTMENT OF HOMELAND SECURITY GRANT
YEAR ENDED JUNE 30, 2013
Variance with ,
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (11,128) $ (11,128) $ (11,128) $ -
Resources(Inflows):
Intergovernmental 37,940 99,350 83,294 (16,056)
Use of money and property - - 18 18
Amounts Available for Appropriation 26,812 88,222 72,184 (16,038)
Charges to Appropriation (Outflow):
Public safety-fire protection 37,940 104,350 72,213 32,137
Total Charges to Appropriation 37,940 104,350 72,213 32,137
Budgetary Fund Balance,June 30(Budgetary Basis) $ (11,128) $ (16,128) (29) $ 16,099
Encumbrances _ -
Budgetary Fund Balance,June 30 (GAAP Basis) $ (29)
1
I
I
164 '
ICITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
PUBLIC RESOURCE GRANTS
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 83,474 $ 83,474 $ 83,474 $
Resources(Inflows):
Intergovernmental - - 101,742 101,742
I Use of money and property (883) (883)
Contributions 90,000 210,620 109,957 (100,663)
Miscellaneous - - 10,440 10,440
I Amounts Available for Appropriation 173,474 294,094 304,730 10,636
Charges to Appropriation (Outflow):
General government 157,890 288,810 241,082 47,728
I Total Charges to Appropriation 157,890 288,810 241,082 47,728
Budgetary Fund Balance, June 30(Budgetary Basis) $ 15,584 $ 5,284 63,648 $ 58,364
Encumbrances 16,804
I
Budgetary Fund Balance, June 30(GAAP Basis) $ 80,452
I
I
I
I
I
I
I
I
I
I
I 165
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 1B
YEAR ENDED JUNE 30, 2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 232,885 $ 232,885 $ 232,885 $ -
Resources(Inflows):
Use of money and property 2,340 2,590 (481) (3,071)
Amounts Available for Appropriation 235,225 235,475 232,404 (3,071)
Charges to Appropriation(Outflow):
Community development 430 62,930 430 62,500
Capital outlay 125,300 - - -
Total Charges to Appropriation 125,730 62,930 430 62,500
Budgetary Fund Balance, June 30(Budgetary Basis) $ 109,495 $ 172,545 231,974 $ 59,429
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 231,974
1
1
1
i
1
1
1
1
1
1
1
166 1
' CITY OF RANCHO CUCAMONGA
-
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
-
INTEGRATED WASTE MANAGEMENT
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
'
Budgetary Fund Balance, July 1 $2,727,872 $ 2,727,872 $2,727,872 $
Resources(Inflows):
Taxes 1,048,320 1,106,290 1,108,184 1,894
Licenses and permits 875 875
Use of money and property 43,860 24,320 (7,060) (31,380)
Amounts Available for Appropriation 3,820,052 3,858,482 3,829,871 (28,611)
I Charges to Appropriation(Outflow):
Engineering and public works 911,010 925,010 809,585 115,425
Capital outlay 45,520 2,305,401 1,084,335 1,221,066
I Total Charges to Appropriation 956,530 3,230,411 1,893,920 1,336,491
Budgetary Fund Balance,June 30(Budgetary Basis) $2,863,522 $ 628,071 1,935,951 $ 1,307,880
Encumbrances 7,852
'
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,943,803
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I
I
I
I
I
I
I 167
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) t
PROPOSITION 42-TRAFFIC CONGESTION MITIGATION
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $1,409,072 $ 1,409,072 $ 1,409,072 $ -
Resources(Inflows):
Use of money and property 24,670 14,490 (4,699) (19,189) '
Amounts Available for Appropriation 1,433,742 1,423,562 1,404,373 (19,189)
Charges to Appropriation (Outflow):
Engineering and public works 370 210,370 210,367 3 '
Capital outlay 697,000 _ 1,572,872 838,938 733,934
Total Charges to Appropriation 697,370 1,783,242 1,049,305 733,937
Budgetary Fund Balance,June 30(Budgetary Basis) $ 736,372 $ (359,680) 355,068 $ 714,748 '
Encumbrances 505,309
Budgetary Fund Balance,June 30(GAAP Basis) $ 860,377
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I
I
I
I
I
I
I
I
168 I
1 CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FREEDOM COURTYARD RESOURCE GRANT
YEAR ENDED JUNE 30, 2013
1 Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ $ $ $
Resources(Inflows):
Use of money and property - - 581 581
1 Amounts Available for Appropriation - - 581 581
Charges to Appropriation (Outflow):
Capital outlay - 276,544 149,384 127,160
1 Total Charges to Appropriation - 276,544 149,384 127,160
Budgetary Fund Balance,June 30(Budgetary Basis) $ - $ (276,544) (148,803) $ 127,741
1 Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ (148,803)
1
1
1
1
1
1
1
1
I
1
1
1 169
CITY OF RANCHO CUCAMONGA '
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) '
JUSTICE ASSISTANCE GRANT
YEAR ENDED JUNE 30, 2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) ,
Budgetary Fund Balance, July 1 $ 9,041 $ 9,041 $ 9,041 $ -
Resources(Inflows):
Intergovernmental 40,000 214,800 186,648 (28,152) '
Use of money and property 1,870 1,910 (934) (2,844)
Amounts Available for Appropriation 50,911 225,751 194,755 (30,996)
Charges to Appropriation (Outflow): '
Public safety 280 16,160 16,156 4
Capital outlay - 213,620 213,616 4
Total Charges to Appropriation 280 229,780 229,772 8
Budgetary Fund Balance,June 30(Budgetary Basis) $ 50,631 $ (4,029) (35,017) $ (30,988) '
Encumbrances 43,124
Budgetary Fund Balance,June 30(GAAP Basis) $ 8,107 '
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I
I
I
I
I
I
I
I
I
170 I
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HOMELAND SECURITY GRANT 2005
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (73,036) $ (73,036) $ (73,036) $
Resources(Inflows):
Intergovernmental - 124,360 90,680 (33,680)
IUse of money and property (34) (34)
Amounts Available for Appropriation (73,036) 51,324 17,610 (33,714)
Charges to Appropriation (Outflow):
I
Capital outlay 128,907 75,838 53,069
Total Charges to Appropriation - 128,907 75,838 53,069
I Budgetary Fund Balance,June 30(Budgetary Basis) $ (73,036) $ (77,583) (58,228) $ 19,355
Encumbrances
-
Budgetary Fund Balance,June 30(GAAP Basis) $ (58,228)
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I
I
I
I
I
I
I
I
I
I
I 171
CITY OF RANCHO CUCAMONGA ,
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
USED OIL RECYCLING PROGRAM
YEAR ENDED JUNE 30,2013
Variance with '
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 381 $ 381 $ 381 $ -
Resources(Inflows):
Intergovernmental 49,260 39,260 48,033 8,773 '
Use of money and property - - (225) (225)
Amounts Available for Appropriation 49,641 39,641 48,189 8,548
Charges to Appropriation(Outflow): ,
Community development 49,260 59,260 52,478 6,782
Total Charges to Appropriations 49,260 59,260 52,478 6,782
Budgetary Fund Balance,June 30(Budgetary Basis) $ 381 $ (19,619) (4,289) $ 15,330 '
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ (4,289) ,
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I
I
I
I
I
I
I
I
I
172 I
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
ASSESSMENT DISTRICT 82-1
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
I Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 12,647 $ 12,647 $ 12,647 $
Resources(Inflows):
Use of money and property 170 140 (7) (147)
IAmounts Available for Appropriation 12,817 12,787 12,640 (147)
Budgetary Fund Balance,June 30(Budgetary Basis) $ 12,817 $ 12,787 12,640 $ (147)
' Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 12,640
I
I
I
I
I
I
I
I
I
I
I
I
' 173
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 84-1
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $1,081,490 $ 1,081,490 $ 1,081,490 $
-
Resources(Inflows):
Use of money and property 14,430 12,030 (2,287) (14,317)
Amounts Available for Appropriation 1,095,920 1,093,520 1,079,203 (14,317)
Charges to Appropriation (Outflow):
General government 150 150 150 -
Total Charges to Appropriation 150 150 150 -
Budgetary Fund Balance,June 30(Budgetary Basis) $1,095,770 $ 1,093,370 1,079,053 $ (14,317)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 1,079,053
1
1
174 '
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2000-01 SOUTH ETIWANDA
YEAR ENDED JUNE 30,2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I Budgetary Fund Balance, July 1 $ 63 $ 63 $ 63 $
Resources(Inflows):
Use of money and property 10 10 13 3
IAmounts Available for Appropriation 73 73 76 3
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 73 $ 73 76 $ 3
IEncumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 76
I
I
I
I
I
I
I
I
I
I
I
I
175
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON-SCHEDULE(BUDGETARY BASIS)
CFD 2000-02 RANCHO CUCAMONGA CORPORATE PARK
YEAR ENDED JUNE 30, 2013
Variance with
Final Budget
Budget Amounts _ Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 399,964 $ 399,964 $ 399,964 $ -
Resources (Inflows):
Use of money and property 60 60 4 (56)
Amounts Available for Appropriation 400,024 400,024 399,968 (56)
Charges to Appropriation (Outflow):
General government - - 399,968 (399,968)
Total Charges to Appropriation - - 399,968 (399,968)
Budgetary Fund Balance, June 30(Budgetary Basis) $ 400,024 $ 400,024 - $ (400,0241
Encumbrances -
Budgetary Fund Balance,June 30 (GAAP Basis) $ -
I
1
176 '
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2000-03 RANCHO SUMMIT
YEAR ENDED JUNE 30, 2013
I Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
I
Budgetary Fund Balance, July 1 $ 163,076 $ 163,076 $ 163,076 $
Resources (Inflows):
Use of money and property 1,200 1,200 (222) (1,422)
I Amounts Available for Appropriation 164,276 164,276 162,854 (1,422)
Charges to Appropriation (Outflow):
General government - - 143,879 (143,879)
I Transfers out - 143,879 - 143,879
Total Charges to Appropriation 143,879 143,879
-
I Budgetary Fund Balance, June 30 (Budgetary Basis) $ 164,276 $ 20,397 18,975 $ (1,422)
-
Encumbrances
Budgetary Fund Balance, June 30(GAAP Basis) $ 18,975
I
I
I
I
I
I
I
I
I
I
I 177
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
•
CFD 2001-01
YEAR ENDED JUNE 30, 2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 476,977 $ 476,977 $ 476,977 $ -
Resources(Inflows):
Use of money and property 6,370 5,310 (1,009) (6,319)
Amounts Available for Appropriation 483,347 482,287 475,968 (6,319)
Charges to Appropriation (Outflow):
Community development 70 70 70 -
Total Charges to Appropriation 70 70 70 - 1
Budgetary Fund Balance,June 30(Budgetary Basis) $ 483,277 $ 482,217 475,898 $ (6,319)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 475,898
i
1
1
1
1
1
1
1
i
1
1
178 1
' CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2003-01 PROJECT FUND
YEAR ENDED JUNE 30,2013
' Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 148,886 $ 148,886 $ 148,886 $
Resources(Inflows):
Use of money and property 100 100 25,971 25,871
Amounts Available for Appropriation 148,986 148,986 174,857 25,871
Budgetary Fund Balance,June 30(Budgetary Basis) $ 148,986 $ 148,986 174,857 $ 25,871
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 174,857
I
1
179
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
ETIWANDA EQUESTRIAN FACILITY
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $
-
Resources(Inflows):
Use of money and property - - (2,387) (2,387)
Transfers in - 632,000 632,000
Amounts Available for Appropriation _ 632,000 629,613 (2,387)
Budgetary Fund Balance,June 30 (Budgetary Basis) $ - $ 632,000 629,613 $ (2,387)
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 629,613
1
1
I
1
1
180 '
CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2004-01 RANCHO ETIWANDA
YEAR ENDED JUNE 30, 2013
' Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
IBudgetary Fund Balance, July 1 $ 949,464 $ 949,464 $ 949,464 $
Resources(Inflows):
Use of money and property 190 170 94 (76)
I Amounts Available for Appropriation 949,654 949,634 949,558 (76)
Charges to Appropriation(Outflow):
Capital outlay 500,000 500,000 - 500,000
Total Charges to Appropriation 500,000 500,000 - 500,000
Budgetary Fund Balance,June 30(Budgetary Basis) 8 449,654 $ 449,634 949,558 $ 499,924
Encumbrances -
Budgetary Fund Balance, June 30(GAAP Basis) $ 949,558
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE(BUDGETARY BASIS)
CFD 2003-01 CULTURAL CENTER
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 4,012 $ 4,012 $ 4,012 $ -
Resources(Inflows):
Use of money and property 130 130 1,056 926
Amounts Available for Appropriation 4,142 4,142 5,068 926
Budgetary Fund Balance,June 30(Budgetary Basis) $ 4,142 $ 4,142 5,068 $ 926
Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 5,068
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CITY OF RANCHO CUCAMONGA
I BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006-01 VINTNER'S GROVE
YEAR ENDED JUNE 30, 2013
' Variance with
Final Budget
Budget Amounts Actual Positive
' Original Final Amounts (Negative)
Budgetary Fund Balance,July 1 $ 608,494 $ 608,494 $ 608,494 $
Resources(Inflows):
Use of money and property 320 310 81 (229)
' Amounts Available for Appropriation 608,814 608,804 608,575 (229)
Charges to Appropriation (Outflow):
Capital outlay 100,000 100,000 - 100,000
Total Charges to Appropriation 100,000 100,000 - 100,000
Budgetary Fund Balance,June 30(Budgetary Basis) $ 508,814 $ 508,804 608,575 $ 99,771
' Encumbrances -
Budgetary Fund Balance,June 30(GAAP Basis) $ 608,575
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CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006-02 AMADOR ON ROUTE 66
YEAR ENDED JUNE 30,2013
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative) '
Budgetary Fund Balance, July 1 $ 7,821 $ 7,821 $ 7,821 $
-
Resources(Inflows):
Use of money and property 200 180 _ (2) (182)
Amounts Available for Appropriation 8,021 8,001 7,819 (182)
Budgetary Fund Balance,June 30 (Budgetary Basis) $ 8,021 $ 8,001 7,819 $ (182)
Encumbrances - '
Budgetary Fund Balance, June 30 (GAAP Basis) $ 7,819
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CITY OF RANCHO CUCAMONGA
Internal Service Funds
Internal service funds are used to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the government and to other government
units, on a cost reimbursement basis.
Equipment and Vehicle Replacement — Established to account for the accumulation of user charges to
' various City departments and the costs associated with replacing the City's vehicles.
Computer Equipment/Technologv Replacement — Established to account for the accumulation of
resources and the costs associated with replacing the City's data processing equipment and maintaining
current technology.
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CITY OF RANCHO CUCAMONGA ,
COMBINING STATEMENT OF NET POSITION '
INTERNAL SERVICE FUNDS
JUNE 30,2013
Computer
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total '
Assets:
Current:
Cash and investments $ 9,064,167 $ 4,661,204 $ 13,725,371
Receivables: ,
Accrued interest 4,327 1,594 5,921
Total Current Assets 9,068,494 4,662,798 13,731,292 '
Noncurrent:
Capital assets-net of accumulated depreciation 1,951,974 2,708,782 4,660,756
Total Noncurrent Assets 1,951,974 2,708,782 4,660,756 '
Total Assets $ 11,020,468 $ 7,371,580 $ 18,392,048
Liabilities and Net Position: '
Liabilities:
Current: ,
Accounts payable $ 236,134 $ 121,992 $ 358,126
Capital leases 69,051 449,891 518,942
Total Current Liabilities 305,185 571,883 877,068 '
Noncurrent:
Capital leases 239,677 1,755,044 1,994,721 '
Total Noncurrent Liabilities 239,677 1,755,044 1,994,721
Total Liabilities 544,862 2,326,927 2,871,789 '
Net Position:
Net investment in capital assets 1,643,246 503,847 2,147,093
Unrestricted 8,832,360 4,540,806 13,373,166 '
Total Net Position 10,475,606 5,044,653 15,520,259
Total Liabilities and Net Position $ 11,020,468 $ 7,371,580 $ 18,392,048
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' CITY OF RANCHO CUCAMONGA
I
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COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2013
I Computer
Equipment Equipment/
and Vehicle Technology
I Replacement Replacement Total
Operating Revenues:
Sales and service charges $ 38,440 $ 98,330 $ 136,770
ITotal Operating Revenues 36,440 98,330 136,770
Operating Expenses:
Maintenance and operations 232,987 572,149 805,136
I
Depreciation expense 1,134,192 509,051 1,643,243
Total Operating Expenses 1,367,179 1,081,200 2,448,379
IOperating Income (Loss) (1,328,739) (982,870) (2,311,609)
Nonoperating Revenues(Expenses):
I Interest revenue (13,203) (3,962) (17,165)
Interest expense (1,213) (151) (1,364)
Total Nonoperating
IRevenues(Expenses) (14,416) (4,113) (18,529)
Income (Loss)Before Transfers (1,343,155) (986,983) (2,330,138)
' Transfers in 1,400,000 2,128,700 3,528,700
Changes in Net Position 56,845 1,141,717 1,198,562
' Net Position:
Beginning of Year 10,418,761 3,902,936 14,321,697
' End of Fiscal Year $ 10,475,606 $ 5,044,653 $ 15,520,259
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CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENT OF CASH FLOWS ,
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30,2013
Computer '
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total '
Cash Flows from Operating Activities:
Cash received from customers and users $ 38,440 $ 98,330 $ 136,770
Cash paid to suppliers for goods and services (36,542) (529,219) (565,761) '
Net Cash Provided(Used) by Operating Activities 1,898 (430,889) (428,991)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers in 1,400,000 2,128,700 3,528,700
Net Cash Provided (Used) by
Non-Capital Financing Activities _ 1,400,000 2,128,700 3,528,700 '
Cash Flows from Capital
and Related Financing Activities: '
Acquisition and construction of capital assets (270,441) (101,214) (371,655)
Principal paid on capital debt (11,508) (65,318) (76,826)
Interest paid on capital debt (1,213) (151) (1,364)
Net Cash Provided (Used) by t
Capital and Related Financing Activities (283,162) (166,683) (449,845)
Cash Flows from Investing Activities: '
Interest received (11,698) (3,987) (15,685)
Net Cash Provided (Used) by
Investing Activities (11,698) (3,987) (15,685) 1
Net Increase(Decrease) in Cash
and Cash Equivalents 1,107,038 1,527,141 2,634,179
Cash and Cash Equivalents at Beginning of Year 7,957,129 3,134,063 11,091,192 '
Cash and Cash Equivalents at End of Year $ 9,064,167 $ 4,661,204 $ 13,725,371
Reconciliation of Operating Income to Net Cash '
Provided (Used) by Operating Activities:
Operating income (loss) $ (1,328,739) $ (982,870) $ (2,311,609)
Adjustments to reconcile operating income(loss)
net cash provided (used)by operating activities: '
Depreciation 1,134,192 509,051 1,643,243
Increase(decrease)in accounts payable 196,445 42,930 239,375
Total Adjustments 1,330,637 551,981 1,882,618 '
Net Cash Provided (Used) by
Operating Activities $ 1,898 $ (430,889) $ (428,991)
Non-Cash Investing, Capital, and Financing Activities: t
Capital leases $ 320,236 $ 2,204,935 $ 2,525,171
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CITY OF RANCHO CUCAMONGA
Agency Funds
Agency funds are used to account for assets held by the City as trustee or agent for individuals, private
organizations, or other governmental units, and/or other funds.
tSpecial Deposits Fund - Established to account for all deposits held by the City in its fiduciary capacity.
Assessment District 82-1 Fund - Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation proper coupons.
' Assessment District 84-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 85-PD Fund - Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds and Landscape/Lighting Act of 1972. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District 88-2 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Assessment District 91-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
' Community Facilities District 93-3 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Assessment District 99-1 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Community Facilities District 2000-01 South Etiwanda Fund — Established to account for assessments
received under the Mello-Roos Community Facilities Act of 1982. Assessments received are restricted
for payment of principal, interest and penalties thereon, upon presentation of proper coupons.
' Community Facilities District 2000-02 Rancho Cucamonga Corporate Park Fund— Established to account
for assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments
1 received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Assessment District No. 93-1 Masi Commerce Center 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.
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CITY OF RANCHO CUCAMONGA
Agency Funds
(Continued)
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-A Fund - Established to
account for assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-B Fund - Established to
account for assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District 2003-01 Series A Fund - This fund is used for the Community Facilities
District 2003-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2003-01 Series B Fund - This fund is used for the Community Facilities
District 2003-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2000-03 Rancho Summit Redemption Fund - Established to account for
assessments received under the Mello-Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District 2000-03 Rancho Summit Reserve Fund - Established to account for the
reserve fund held by the trustee.
Community Facilities District 2004-01 Fund - This fund is used for the Community Facilities District
2004-01 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 2000-03 Park Maintenance Fund - This fund is used for the maintenance of
parks and parkways located within the Community Facilities District No. 2000-03. The District is located
south of Summit Avenue on the east and west sides of Wardman Bullock Road.
Community Facilities District 2006-01 Redemption Fund - This fund was established to account for
monies deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Community Facilities District 2006-02 Redemption Fund - This fund was established to account for
monies deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Employee Deduction Account Fund - Established to account for the contribution by City employees
towards specific employee-paid benefits. '
Assessment District No. 82-2 - 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.
190 '
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CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET ,
ALL AGENCY FUNDS
JUNE 30,2013
I
Special Assessment Assessment Assessment
Deposits District 82-1 District 84-2 District 85-PD '
Assets:
Cash and investments $ 7,692,320 $ 46 $ 46 $ 1,187,059
Receivables: '
Accounts 1,500 - - -
Taxes 47,637 - - 13,775
Accrued interest - - - 579
Restricted assets: '
Cash and investments with fiscal agents - - - -
Total Assets $ 7,741,457 $ 46 $ 46 $ 1,201,413
I
Liabilities:
Accounts payable $ 13,012 $ - $ - $ 44,139 '
Accrued liabilities - - - 20,457
Deposits payable 7,728,445 - - -
Payable to trustee - 46 46 1,136,817
Due to external parties/other agencies - - - - '
Total Liabilities $ 7,741,457 $ 46 $ 46 $ 1,201,413
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CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30,2013 (CONTINUED)
I
Assessment Assessment
I CFD 68-2 District 91-2 CFD 93-3 District 99-1
Assets:
Cash and investments $ 5,136,852 $ 124,630 $ 771,944 $ 289,352
Receivables:
I Accounts - - _ 7,746
Taxes 290
-
Accrued interest 1,935 71 322 193
Restricted assets:
I
Cash and investments with fiscal agents 23,266 38,049 1,671,146
-
Total Assets $ 5,162,053 $ 124,991 $ 810,315 $ 1,968,437
I
Liabilities:
I Accounts payable $ 16,065 $ - $ - $ -
Accrued liabilities 1,187
Deposits payable
Payable to trustee 5,145,988 123,804 810,315 1,968,437
I Due to external parties/other agencies - - - -
Total Liabilities $ 5,162,053 $ 124,991 $ 810,315 $ 1,968,437
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CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
ALL AGENCY FUNDS
JUNE 30,2013
CFD 2000-02 ,
Rancho
CFD 2000-01 Cucamonga AD 93-1 Masi
South Corporate Commerce CFD 2001-01
Etiwanda Park Center Series A '
Assets:
Cash and investments $ 83,492 $ 405,496 $ 473,567 $ 920,456
Receivables: '
Accounts - - - 100,000
Taxes 127 1,194 - 5,647
Accrued interest 34 237 211 2
Restricted assets: ,
Cash and investments with fiscal agents 90,290 540,709 242,500 776,190
Total Assets $ 173,943 $ 947,636 $ 716,278 $ 1,802,295
I
Liabilities:
Accounts payable $ - $ - $ - $ - II Accrued liabilities - - - -
Deposits payable - - - -
Payable to trustee 173,943 947,636 716,278 1,802,295
Due to external parties/other agencies - - - - '
Total Liabilities $ 173,943 $ 947,636 $ 716,278 $ 1,802,295
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CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2013 (CONTINUED)
I CFD 2000-03
Rancho
CFD 2001-01 CFD 2003-01 CFD 2003-01 Summit
Series B Series A Series B Redemption
Assets:
Cash and investments $ 50,104 $ 831,478 $ 162,645 $ 1,288,035
Receivables:
I Accounts -
- -
-
Taxes 510 2,977
Accrued interest - 441 60 526
I Restricted assets:
Cash and investments with fiscal agents 1,464,500 292,979 13
Total Assets $ 50,104 $ 2,296,929 $ 455,684 $ 1,291,551
I
Liabilities:
I Accounts payable $ - $ - $ - $
-
Accrued liabilities
Deposits payable - - - -
Payable to trustee 50,104 2,296,929 455,684 1,291,551
I Due to external parties/other agencies - - - -
Total Liabilities $ 50,104 $ 2,296,929 $ 455,684 $ 1,291,551
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CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET '
ALL AGENCY FUNDS
JUNE 30, 2013
CFD 2000-03 ,
Rancho CFD 2000-03
Summit Park
Reserve CFD 2004-01 Maintenance CFD 2006-01 '
Assets:
Cash and investments $ - $ 2,617,925 $ 771,807 $ 592,750
Receivables: '
Accounts - -
- -
Taxes - 8,821 3,651 -
Accrued interest - 908 410 249
Restricted assets: ,
Cash and investments with fiscal agents 665,453 2,810,462 - 379,650
Total Assets $ 665,453 $ 5,438,116 $ 775,868 $ 972,649
I
Liabilities:
Accounts payable $ - $ 1,700 $ 7,192 $ - '
Accrued liabilities - - 7,688 -
Deposits payable - - - -
Payable to trustee 665,453 5,436,416 760,988 972,649
Due to external parties/other agencies - - - - '
Total Liabilities $ 665,453 $ 5,438,116 $ 775,868 $ 972,649
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' CITY OF RANCHO CUCAMONGA
I COMBINING BALANCE SHEET •
.
ALL AGENCY FUNDS
JUNE 30, 2013
Employee
Deduction Assessment
I CFD 2006-02 Account District 82-2 Total
Assets:
Cash and investments $ 313,025 $ 57,314 $ 5 $ 23,770,348
Receivables:
I Accounts - - _ 109,246
Taxes 1,408 86,037
Accrued interest 130 - - 6,308
Restricted assets:
I
Cash and investments with fiscal agents 197,741 - 9,192,948
-
Total Assets $ 512,304 $ 57,314 $ 5 $ 33,164,887
I
Liabilities:
I Accounts payable $ - $ 685 $ - $ 82,793
Accrued liabilities 29,332
Deposits payable 7,728,445
Payable to trustee 512,304 - 5 25,267,688
I Due to external parties/other agencies - 56,629
$ 512,304 - 56,629
Total Liabilities 4 $ 57,314 $ 5 $ 33,164,887
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CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES '
ALL AGENCY FUNDS
YEAR ENDED JUNE 30,2013
Balance Balance '
7/1/2012 Additions Deductions 6/30/2013
Special Deposits
Assets:
I
Cash and investments $ ' 7,693,676 $ 967,720 $ 969,076 $ 7,692,320
Receivables:
Accounts 1,500 - - 1,500 ,
Taxes - 47,637 - 47,637
Total Assets $ 7,695,176 $ 1,015,357 $ 969,076 $ 7,741,457
Liabilities: '
Accounts payable $ 12,942 $ 825,319 $ 825,249 $ 13,012
Deposits payable 7,682,234 1,366,856 1,320,645 7,728,445
Total Liabilities $ 7,695,176 $ 2,192,175 $ 2,145,894 $ 7,741,457 '
Assessment District 82-1
Assets:
I
Cash and investments $ 46 $ - $ - $ 46
Total Assets $ 46 $ - $ - $ 46
Liabilities: 1
Payable to trustee $ 46 $ - $ - $ 46
Total Liabilities $ 46 $ - $ - $ 46 '
Assessment District 84-2
Assets: '
Cash and investments $ 46 $ - $ - $ 46
Total Assets $ 46 $ - $ - $ 46
Liabilities: '
Payable to trustee $ 46 $ - $ - $ 46
Total Liabilities $ 46 $ - $ - $ 46 ,
Assessment District 85-PD
Assets: '
Cash and investments $ 1,525,747 $ 1,352,247 $ 1,690,935 $ 1,187,059
Receivables:
Accounts - 1,245 1245 - '
Taxes 12,110 13,775 12,110 13,775
Accrued interest 1,233 579 1,233 579
Total Assets $ 1,539,090 $ 1,367,846 $ 1,705,523 $ 1,201,413
Liabilities: '
Accounts payable $ 49,602 $ 630,856 $ 636,319 44,139
Accrued liabilities 17,860 20,457 17,860 20,457 '
Payable to trustee 1,471,628 1,386,905 1,721,716 1,136,817
Total Liabilities $ 1,539,090 $ 2,038,218 $ 2,375,895 $ 1,201,413
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CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2013 (CONTINUED)
I Balance Balance
7/1/2012 Additions Deductions 6/30/2013
CFD 88-2
IAssets: •
Cash and investments $ 5,094,391 $ 3,530,842 $ 3,488,381 $ 5,136,852
Receivables:
I Taxes 3,290 3,290 -
Accrued interest 2,752 1,935 2,752 1,935
Restricted assets:
I Cash and investments with fiscal agents 4,651 23,266 4,651 23,266
$ 5,10
Total Assets 5,105,084 $ 3,556,043 $ 3,499,074 $ 5,162,053
I Liabilities:
Accounts payable $ $ 17,065 $ 1,000 $ 16,065
Payable to trustee 5,105,084 414,108 373,204 5,145,988
Total Liabilities $ 5.105,084 $ 431,173 $ 374,204 $ 5,162,053
IAssessment District 91-2
I Assets:
Cash and investments $ 143,298 $ 42,112 $ 60,780 $ 124,630
Receivables:
Taxes 139 290 139 290
I Accrued interest 113 • 71 113 71
Total Assets $ 143,550 $ 42,473 $ 61,032 $ 124,991
I Liabilities:
Accrued liabilities $ 1,004 $ 1,187 $ 1,004 $ 1,187
Payable to trustee 142,546 43,517 62,259 123,804
Total Liabilities $ 143,550 $ 44,704 $ 63,263 $ 124,991
ICFD 93-3
I Assets:
Cash and investments $ 746,190 $ 430,243 $ 404,489 $ 771,944
Receivables:
Accrued interest 585 322 585 322
I Restricted assets:
Cash and investments with fiscal agents 7,764 38,049 7,764 38,049
Total Assets $ 754,539 $ 468,614 $ 412,838 $ 810,315
I Liabilities:
Payable to trustee $ 754,539 $ 468,292 $ 412,516 $ 810,315
Total Liabilities $ 754,539 $ 468,292 $ 412,516 $ 810,315
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CITY OF RANCHO CUCAMONGA '
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES '
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2013
Balance Balance '
7/1/2012 Additions Deductions 6/30/2013
Assessment District 99-1
Assets: ,
Cash and investments $ 610,571 $ 4,029 $ 325,248 $ 289,352
Receivables: ,
Accounts - 7,746 - 7,746
Taxes 233 - 233 -
Accrued interest 480 193 480 193
Restricted assets: '
Cash and investments with fiscal agents 1,706,893 158 35,905 1,671,146
Total Assets $ 2,318,177 $ 12,126 $ 361,866 $ 1,968,437
Liabilities: I
Payable to trustee $ 2,318,177 $ 118,973 $ 468,713 $ 1,968,437
Total Liabilities $ 2,318,177 $ 118,973 $ 468,713 $ 1,968,437 t
CFD 2000-01 South Etiwanda
Assets: '
Cash and investments $ 106,860 $ 83,120 $ 106,488 $ 83,492
Receivables:
Taxes 250 127 250 127
Accrued interest 85 34 85 34 '
Restricted assets:
Cash and investments with fiscal agents 90,299 5 14 90,290
Total Assets $ 197,494 $ 83,286 $ 106,837 $ 173,943 '
Liabilities:
Accounts payable $ - $ 3,000 $ 3,000 $ -
Payable to trustee 197,494 83,252 106,803 173,943 '
Total Liabilities $ 197,494 $ 86,252 $ 109,803 $ 173,943
CFD 2000-02 Rancho Cucamonga Corporate Park '
Assets:
Cash and investments $ 391,303 $ 940,890 $ 926,697 $ 405,496
Receivables: '
Taxes 5,462 1,194 5,462 1,194
Accrued interest 307 237 307 237
Restricted assets:
Cash and investments with fiscal agents 540,839 540,700 540,830 540,709 '
Total Assets $ 937,911 $ 1,483,021 $ 1,473,296 $ 947,636
Liabilities: '
Payable to trustee $ 937,911 $ 1,082,705 $ 1,072,980 $ 947,636
Total Liabilities $ 937,911 $ 1,082,705 $ 1,072,980 $ 947,636
I
I
200 I
' CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2013 (CONTINUED)
I Balance Balance
7/1/2012 Additions Deductions 6/30/2013
AD 93-1 Masi Commerce Center
' Assets:
Cash and investments $ 473,463 $ 249,977 $ 249,873 $ 473,567
I Receivables:
Accrued interest 371 211 371 211
Restricted assets:
Cash and investments with fiscal agents 242,500 4 4 242,500
' Total Assets $ 716,334 $ 250,192 $ 250,248 $ 716,278
Liabilities:
Accounts payable $ - $ 2,500 $ 2,500 $ -
111 Accounts
to trustee 716,334 249,981 250,037 716,278
Total Liabilities $ 716,334 $ 252,481 $ 252,537 $ 716,278
' CFD 2001-01 Series A
Assets:
I Cash and investments $ 979,439 $ 794,935 $ 853,918 $ 920,456
Receivables:
Accounts 100,000 100,000
Taxes 14,246 5,647 14,246 5,647
I Accrued interest 1 2 1 2
Restricted assets:
Cash and investments with fiscal agents 888,799 - 112,609 776,190
Total Assets $ 1,882,485 $ 900,584 $ 980,774 $ 1,802,295
I
Liabilities:
Accounts payable $ - $ 3,000 $ 3,000 $ -
I Payable to trustee 1,882,485 800,626 880,816 1,802,295
$
Total Liabilities 1,882,485 $ 803,626 $ 883,816 $ 1,802,295
I CFD 2001-01 Series B
Assets:
Cash and investments $ 26,016 $ 56,062 $ 31,974 $ 50,104
ITotal Assets $ 26,016 $ 56,062 $ 31,974 $ 50,104
Liabilities:
I Payable to trustee
Total Liabilities $ 26,016 $ 56,062 $ 31,974 $ 50,104
$ 26,016 $ 56,062 $ 31,974 $ 50,104
I
I
I
I 201
CITY OF RANCHO CUCAMONGA ,
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES '
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2013
Balance Balance
7/1/2012 Additions Deductions 6/30/2013
CFD 2003-01 Series A
Assets: ,
Cash and investments $ 1,068,327 $ 1,065,151 $ 1,302,000 $ 831,478
Receivables:
Taxes 996 510 996 510 '
Accrued interest 838 441 838 441
Restricted assets:
Cash and investments with fiscal agents 1,464,501 23 24 1,464,500
Total Assets $ 2,534,662 $ 1,066,125 $ 1,303,858 $ 2,296,929 '
Liabilities:
Accounts payable $ - $ 221,427 $ 221,427 $ - t
Payable to trustee 2,534,662 1,065,710 1,303,443 2,296,929
Total Liabilities $ 2,534,662 $ 1,287,137 $ 1,524,870 $ 2,296,929
CFD 2003-01 Series B '
Assets:
Cash and investments $ 165,176 $ 206,301 $ 208,832 $ 162,645 ,
Receivables:
Accrued interest 130 60 130 60
Restricted assets:
Cash and investments with fiscal agents 292,974 - 292,979 '
Total Assets $ 458,280 $ 206,366 $ 208,962 $ 455,684
Liabilities: '
Accounts payable $ - $ 3,500 $ 3,500 $ -
Payable to trustee 458,280 206,306 208,902 455,684
Total Liabilities $ 458,280 $ 209,806 $ 212,402 $ 455,684
CFD 2000-03 Rancho Summit Redemption 1
Assets: - '
Cash and investments $ 1,064,810 $ 789,144 $ 565,919 $ 1,288,035
Receivables:
Taxes - 2,977 - 2,977
Accrued interest 835 526 835 526 '
Restricted assets:
Cash and investments with fiscal agents 63 143,892 143,942 13
Total Assets $ 1,065,708 $ 936,539 $ 710,696 $ 1,291,551 t
Liabilities:
Accounts payable $ - $ 3,500 $ 3,500 $ -
Payable to trustee 1,065,708 936,024 710,181 1,291,551 '
Total Liabilities $ 1,065,708 $ 939,524 $ 713,681 $ 1,291,551
1
1
202 '
' CITY OF RANCHO CUCAMONGA
I COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30,2013 (CONTINUED)
I Balance Balance
7/1/2012 Additions Deductions 6/30/2013
CFD 2000-03 Rancho Summit Reserve
I Assets:
Restricted assets:
Cash and investments with fiscal agents $ 665,452 $ 1 $ - $ 665,453
ITotal Assets $ 665,452 $ 1 $ - $ 665,453
Liabilities:
Payable to trustee $ 665,452 $ 11 $ 10 $ 665,453
ITotal Liabilities $ 665,452 $ 11 $ 10 $ 665,453
CFD 2004-01
I Assets:
Cash and investments $ 2,375,193 $ 3,194,568 $ 2,951,836 $ 2,617,925
Receivables:
Taxes 25,907 8,821 25,907 8,821
'
Accrued interest 1,844 908 1,844 908
Restricted assets:
Cash and investments with fiscal agents 2,814,147 4,265 7,950 2,810,462
I Total Assets $ 5,217,091 $ 3,208,562 $ 2,987,537 $ 5,438,116
Liabilities:
Accounts payable $ 474 $ 12,748 $ 11,522 $ 1,700
I Payable to trustee 5,216,617 3,207,935 2,988,136 5,436,416
Total Liabilities $ 5,217,091 $ 3,220,683 $ 2,999,658 $ 5,438,116
CFD 2000-03 Park Maintenance
IAssets:
Cash and investments $ 868,416 $ 381,968 $ 478,577 $ 771,807
Receivables:
I Taxes 5,565 3,651 5,565 3,651
Accrued interest 694 410 694 410
Total Assets $ 874,675 $ 386,029 $ 484,836 $ 775,868
I Liabilities:
Accounts payable $ 3,055 $ 110,788 $ 106,651 $ 7,192
Accrued liabilities 6,506 7,688 6,506 7,688
I Payable to trustee 865,114 396,379 500,505 760,988
$
Total Liabilities 874,675 $ 514,855 $ 613,662 $ 775,868
CFD 2006-01
I Assets:
Cash and investments $ 529,384 $ 466,321 $ 402,955 $ 592,750
Receivables:
I Accounts - _ -
Taxes 2,774 2,774
-
Accrued interest 414 249 414 249
Restricted assets:
I Cash and investments with fiscal agents 379,647 38 35 379,650
Total Assets $ 912,219 $ 466,608 $ 406,178 $ 972,649
Liabilities:
I
Accounts payable $ $ 3,500 $ 3,500 $ -
Payable to trustee 912,219 466,398 405,968 972,649
Total Liabilities $ 912,219 $ 469,898 $ 409,468 $ 972,649
I 203
CITY OF RANCHO CUCAMONGA '
•
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES '
ALL AGENCY FUNDS
YEAR ENDED JUNE 30,2013
Balance Balance '
7/1/2012 Additions Deductions 6/30/2013
CFD 2006-02
Assets: I
Cash and investments $ 272,301 $ 257,090 $ 216,366 $ 313,025
Receivables: '
Taxes 4,105 1,408 4,105 1,408
Accrued interest 213 130 213 130
Restricted assets:
Cash and investments with fiscal agents 197,792 70 121 197,741 '
Total Assets $ 474,411 $ 258,698 $ 220,805 $ 512,304
Liabilities:
Accounts payable $ - $ 3,500 $ 3,500 $ - ' •
Payable to trustee 474,411 258,588 220,695 512,304
Total Liabilities $ 474,411 $ 262,088 $ 224,195 $ 512,304 t
Employee Deduction Account
Assets: '
Cash and investments $ 64,319 $ 339,699 $ 346,704 $ 57,314
Total Assets $ 64,319 $ 339,699 $ 346,704 $ 57,314
Liabilities: '
Accounts payable $ 722 $ 4,218 $ 4,255 $ 685
Due to external parties/other agencies 63,597 208,808 215,776 56,629
Total Liabilities $ 64,319 $ 213,026 $ 220,031 $ 57,314 '
Assessment District 82-2
Assets: ,
Cash and investments $ 5 $ - $ - $ 5
Total Assets $ 5 $ - $ - $ 5
Liabilities: '
Payable to trustee $ 5 $ - $ - $ 5
Total Liabilities $ 5 $ - $ - $ 5
Totals -All Agency Funds ,
Assets:
Cash and investments $ 24,198,977 $15,152,419 $15,581,048 $ 23,770,348
Receivables: '
Accounts 1,500 108,991 1,245 109,246
Taxes 75,077 86,037 75,077 86,037
Accrued interest 10,895 6,308 10,895 6,308 '
Restricted assets:
Cash and investments with fiscal agents 9,296,321 750,476 853,849 9,192,948
Total Assets $ 33,582,770 $16,104,231 $16,522,114 $ 33,164,887
Liabilities: ,
Accounts payable $ 66,795 $ 1,844,921 $ 1,828,923 $ 82,793
Accrued liabilities 25,370 29,332 25,370 29,332
Deposits payable 7,682,234 1,366,856 1,320,645 7,728,445 '
Payable to trustee 25,744,774 11,241,772 11,718,858 25,267,688
Due to external parties/other agencies 63,597 208,808 215,776 56,629
Total Liabilities $ 33,582,770 $14,691,689 $15,109,572 $ 33,164,887 I
204
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City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2013
' Statistical Section
Certain schedules recommended for inclusion in Comprehensive
Annual Financial Reports of Municipalities by the government
Finance Officers Association have been omitted from this report. The
' omission of such schedules was made only after careful
consideration of the merits of each recommended schedule by City
management.
1 205
This part of the City of Rancho Cucamonga's comprehensive annual financial report presents
detailed information as a context for understanding what the information in the financial statements, '
note disclosures, and required supplementary information says about the city's overall financial
health. '
Contents Pageis) '
Financial Trends
These schedules contain trend information to help the reader
understand how the city's financial performance and well-being have
changed over time. 207-211
Revenue Capacity
These schedules contain information to help the reader assess the
factors affecting the city's ability to generate its property and sales
taxes. 212-216
Debt Capacity
These schedules present information to help the reader assess the
affordability of the city's current levels of outstanding debt and the city's '
ability to issue additional debt in the future. 218-224
Demographic and Economic Information '
These schedules offer demographic and economic indicators to help
the reader understand the environment within which the city's financial
activities take place and to help make comparisons over time and with
other governments. 225-226
Operating Information '
These schedules contain information about the city's operations and
resources to help the reader understand how the city's financial
information relates to the services the city provides and the activities it
performs. 227-229
Sources: Unless otherwise noted, the information in these schedules is derived from
the comprehensive annual financial reports for the relevant year.
I
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213
CITY OF RANCHO CUCAMONGA
Principal Property Taxpayers .. '
Current Year and Nine Years Ago
2013 2004
Percent of Percent of
Total City Total City
Assessed -Assessed Assessed Assessed '
Taxpayer Value Value Value Value
Victoria Gardens Mall LLC $ 239,479,427 1.22% $ - 0.00%
Homecoming I at Terra Vista LLC 123,791,701 0.63% - 0.00%
T Napf Meritage Ownership LLC 117,364,505 0.60% - 0.00%
Catellus Development Corporation 101,216,200 0.52% 64,422,847 0.58%
Frito-Lay North America Inc 96,378,370 0.49% - 0.00%
EQR-Fanwell 2007 LP 88,000,000 0.45% - 0.00%
Knickerbocker Properties Inc XLVII 83,181,598 0.42% - 0.00%
THM Ent LLC 79,914,830 0.41% - 0.00%
PPF MF 9200 Milliken Ave LP 78,646,980 0.40% 68,000,000 0.61% '
WNG Rancho Cucamonga 496 LLC 76,092,892 0.39% - 0.00%
Western Land Properties - 0.00% 101,176,275 0.91%
Reliant Energy Etiwanda, Inc - 0.00% 95,075,561 0.86% '
Recot, Inc. - 0.00% 73,801,747 0.66%
Schlosser Forge Company - 0.00% 63,366,690 0.57% ,
Tamco - 0.00% 60,832,213 0.55%
TBC Rancho Cucamonga I Inc - 0.00% 56,674,877 0.51%
West Coast Liquidators, Inc. - 0.00% 56,095,246 0.51% ,
LDC Cougar LLC - 0.00% 53,253,324 0.48%
I
$ 1,084,066,503 5.53% $ 692,698,780 6.24% ,
Source: San Bernardino County Assessor 2003/04 and 2012/13 Combined Tax Rolls
and the SBE Non Unitary Tax Roll; HdL, Goren&Cone '
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214
CITY OF RANCHO CUCAMONGA
I Property Tax Levies and Collections
Last Ten Fiscal Years
' Collected within the '
Fiscal Taxes Levied Fiscal Year of Levy Collections in Total Collections to Date
' Year Ended for the Percent Subsequent Percent
June 30 Fiscal Year Amount of Levy Years' Amount of Levy
1 2004 $ 48,523,843 $47,534,048 97.96% N/A $ 47,534,048 97.96%
I2005 54,730,054 53,435,838 97.64% N/A 53,435,838 97.64%
2006 66,676,852 65,853,106 98.76% N/A 65,853,106 98.76%
2007 80,690,744 80,591,967 99.88% N/A 80,591,967 99.88%
2008 91,354,251 90,692,622 99.28% N/A 90,692,622 99.28%
2009 98,855,469 95,515,265 96.62% N/A 95,515,265 96.62%
I2010 98,181,404 95,149,733 96.91% N/A 95,149,733 96.91%
2011 95,051,899 89,513,493 94.17% N/A 89,513,493 94.17%
2012 93,318,030 86,742,369 92.95% N/A 86,742,369 92.95%
2013 93,235,913 85,131,812 91.31% N/A 85,131,812 91.31%
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I Note:
1 Data provided by the San Bernardino County Auditor-Controller for collection of prior year taxes
does not segregate the information by fiscal year. Therefore, the City is not able to provide this
' information in the above schedule.
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Source: San Bernardino County Auditor-Controller/Treasurer/Tax Collector
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1 215
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CITY OF RANCHO CUCAMONGA
Principal Sales Tax Remitters
I
Current Year and Nine Years Ago
2013 2004
I
Business Name Business Category Business Name Business Category
Ameron International Contractors Albertsons Grocery Stores Liquor
I
Apple Electronics/Appliance Stores Albertsons Grocery Stores Liquor
Arco AM PM Service Stations Ameron International Contractors I
Bass Pro Shops Outdoor World Sporting Goods/Bike Stores Ameron Steel Pipe Contractors
Best Buy Electronics/Appliance Stores Arco AM PM Mini Mart Service Stations
Chevron Service Stations Best Buy Electronics/Appliance Stores '
Circle K Service Stations Chevron Service Stations
Circle K Service Stations Circuit City Electronics/Appliance Stores '
Costco Discount Department Stores Costco Discount Department Stores
Day Creek Arco Service Stations Edgepark Surgical Medical/Biotech
Day Creek Shell Service Stations Home Depot Lumber/Building Materials
I
Haven Mobil Service Stations Living Spaces Furniture Home Furnishings
Home Depot Lumber/Building Materials Lowes Lumber/Building Materials I
JC Penney Department Stores McDonalds Restaurants No Alcohol
Living Spaces Furniture Home Furnishings Mervyns Department Stores
Lowes Lumber/Building Materials Novartis Animal Health Medical/Biotech
I
Macys Department Stores Proficient Food Food Manufacturing
Monoprice Office Supplies/Furniture Rancho Mobil Service Stations
NIC Partners Electrical Equipment Ross Family Apparel
Sears Department Stores Shell/Texaco Service Stations
Sharp Electronics Corp Electronics/Appliance Stores Stater Bros Grocery Stores Liquor
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Shell Service Stations Tamco Heavy Industrial
Southwire Company Energy/Utilities Target Discount Department Stores ,
Target Discount Department Stores Walmart Discount Department Stores
Walmart Discount Department Stores West End Material Supply Lumber/Building Materials
1
' Firms listed alphabetically
Source: The HdL Companies; State Board of Equalization I
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1 217
CITY OF RANCHO CUCAMONGA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
I
Governmental Activities
Fiscal Year General Tax Total
Ended Obligation Allocation Governmental
June 30 Bonds Bonds 1 Loans Activities
2004 $ - $ 320,180,000 $ 20,342,137 $ 340,522,137 '
2005 - 317,135,000 18,740,549 335,875,549 ,
2006 - 311,005,000 17,212,452 328,217,452
2007 - 304,685,000 23,102,037 327,787,037
1
2008 - 424,060,000 21,705,050 445,765,050
2009 - 413,655,000 20,754,833 434,409,833
2010 - 404,990,000 20,005,200 424,995,200 '
2011 - 395,920,000 19,238,811 415,158,811
2012 ' _ _ -
-
,
20133 - - - -
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NOTES:
Details regarding the City's outstanding debt can be found in the notes to the financial ,
statements
1 The City issued over$155 million of new tax allocation bonds in 2008 and over$165 million '
of new tax allocation bonds in 2004.
2 This ratio is calculated using personal income and population for the prior calendar year. '
3 As a result of the dissolution of the Redevelopment Agency on January 31, 2012, indebtedness
was transferred to the Successor Agency.
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218 1
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Business-type Activities
I Utility Total Total Percentage Debt
Revenue Certificates of Business-type Primary of Personal Per
Bonds Participation Activities Government Income 2 Capita 2
I $ - $ - $ - $ 340,522,137 9.55% $ 2,483
I - - - 335,875.549 8.57% 2,290
-
-
328,217,452 7.58% 2,121
I - - - 327,787,037 6.81% 2,026
-
' 445,765,050 8.63% 2,587
-
-
434,409,833 7.91% 2,492
I - - - 424,995,200 7.67% 2,438
-
-
415,158,811 7.15% 2,336
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- - - - 0.00% -
I 0.00% -
-
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I 219
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CITY OF RANCHO CUCAMONGA
Ratio of General Bonded Debt Outstanding
I
Last Ten Fiscal Years
(In Thousands, except Per Capita) '
Outstanding General Bonded Debt
I
Fiscal Year General Tax Percent of Percentage
Ended Obligation Allocation Assessed of Personal Per
June 30 Bonds Bonds Total Value I Income 2 Capita 2
2004 $ - $ 320,180 $ 320,180 2.88% 8.17% $ 2,183 '
2005 - 317,135 317,135 2.53% 7.32% 2,049
2006 - 311,005 311,005 2.11% 6.46% 1,922 I
2007 - 304,685 304,685 1.74% 5.96% 1,787 ,
2008 - 424,060 424,060 2.16% 7.81% 2,461
2009 - 413,655 413,655 2.00% 7.47% 2,373 I
2010 - 404,990 404,990 2.04% 6.98% 2,279
2011 - 395,920 395,920 2.03% 7.30% 2,213 1
2012 3 - - - 0.00% 0.00% - I
2013 3 0.00% 0.00%
- -
-
General bonded debt is debt payable with governmental fund resources and general obligation '
bonds recorded in enterprise funds (of which, the City has none).
Assessed value has been used because the actual value of taxable property is not readily '
available in the State of California.
2 These ratios are calculated using personal income and population for the prior calendar year. '
Information for calendar year 2012 per capita personal income was not available as of the
CAFR publication date.
3 As a result of the dissolution of the Redevelopment Agency on January 31, 2012, indebtedness was
transferred to the Successor Agency.
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220 I
CITY OF RANCHO CUCAMONGA
Direct and Overlapping Debt
-
I June 30, 2013
City Assessed Valuation $19,600,826,000 2
City
I
Percentage Total Share of
Applicable Debt 6/30/13 Debt
Overlapping Tax and Assessment Debt:
I Metropolitan Water District 0.934% $ 165,085,000 $ 1,541,893
Chaffey Community College District 23.979% 166,063,348 39,820,330
Chaffey Joint Union High School District 44.013% 182,305,000 80,237,900
Alta Loma School District 98.741% 15,439,283 15,244,902
I Central School District 98.024% 19,603,478 19,216,113
Etiwanda School District CFD Nos. 1, 2 & 3 100.000% 5,600,000 5,600,000
Etiwanda School District CFD No. 7 21.530% 13,275,000 2,858,108
I Etiwanda School District CFD No. 8 68.006% 6,920,000 4,706,015
Etiwanda School District CFD No. 9 70.844% 9,620,000 6,815,193
Etiwanda School District CFD Nos. 2004-2&2007-1 100.000% 15,520,000 15,520,000
Etiwanda School District Rancho Etiwanda Public Facilities -
I Authority CFD No. 1 100.000% 18,650,000 18,650,000
Fontana Unified School District 0.442% 226,785,165 1,002,390
Upland Unified School District 0.119% 88,933,155 105,830
City of Rancho Cucamonga CFDs 100.000% 90,890,000 90,890,000
ICity of Rancho Cucamonga 1915 Act Bonds 100.000% 1,745,000 1,745,000
Total overlapping tax and assessment debt 1,026,434,429 303,953,674
I Direct and Overlapping General Fund Debt
San Bernardino County General Fund Obligations 11.988% 573,875,000 68,796,135
San Bernardino County Pension Obligations 11.988% 519,745,214 62,307,056
San Bernardino County Flood Control Dist General Fund Oblig 11.988% 104,705,000 12,552,035
I
Chaffey Community College District General Fund Obligations 23.979% 12,065,666 2,893,226
Cucamonga School District Certificates of Participation 40.761% 10,320.000 4.206,535
Fontana Unified School District Certificates of Participation 0.442% 48,675,000 215,144
I Upland Unified School District General Fund Obligations 0.119% 575,000 684
City of Rancho Cucamonga General Fund Obligations 100.000%
-
West Valley Vector Control District Certificates of Participation 33.181% 3,295,000 1,093,314
ITotal gross direct and overlapping general fund debt 1,273,255,880 152,064,128
Overlapping Tax Increment Debt(Successor Agency). 376,410,000
ITotal overlapping debt $ 2,299,690,309 832,427,802
City direct debt -
ITotal direct and overlapping debt $ 832,427,802
Notes:
I ' The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value.
Applicable percentages were estimated by determining the portion of the overlapping district's assessed
value that is within the boundaries of the city divided by the district's total taxable assessed value.
I Overlapping governments are those that coincide, at least in part,with the geographic boundaries of the City. This
schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents
and businesses of the City. This process recognizes that,when considering the City's ability to issue and repay
I long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However,
this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each
overlapping government.
I2 Includes aircraft values.
Source: California Municipal Statistics,The HdL Companies
1 221
CITY OF RANCHO CUCAMONGA
Legal Debt Margin Information
Last Ten Fiscal Years
2013 2012 2011 2010
Debt limit $ 735,030,975 1 $ 399,497,598 $ 392,269,488 $ 396,560,873
Total net debt applicable to limit
Legal debt margin $ 735,030,975 $ 399,497,598 $ 392,269,488 $ 396,560,873 1
Total net debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0%
Legal Debt Margin Calculation for Fiscal Year 2013:
Assessed value ,
Debt limit (3.75% of assessed value)
Debt applicable to limit:
General obligation bonds
Legal debt margin
I
Note: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed '
valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value.
Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent
change in ownership for that parcel). Although the statutory debt limit has not been amended by the State since this
change, the percentages presented in the above computations have been proportionately modified to 3.75% (25% '
of 15%) for the purpose of this calculation in order to be consistent with the computational effect of the debt limit at
the time of the State's establishment of the limit.
1 As a result of the dissolution of the Redevelopment Agency on January 31, 2012, total assessed value for the City is
no longer reduced by the incremental value of the redevelopment project areas.
Source: California Municipal Statistics, The Hdl Companies
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1
222 1
1
1
1 Fiscal Year
2009 2008 2007 2006 2005 2004
1 $ 427,275,583 $ 414,196,025 $ 370,340;380 $ 321,072,427 $ 280,523,308 $ 247,538,676
1 -
1 $ 427,275,583 $ 414,196,025 $ 370,340,380 $ 321,072.427 $ 280,523,308 $ 247,538,676
1 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
1
1 $ 19,600,826,000
735,030,975
1
$ 735,030,975
1
1
1
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1 223
CITY OF RANCHO CUCAMONGA '
Pledged-Revenue Coverage - ,
•Last Ten Fiscal Years
(In Thousands)
I
Tax Allocation Bonds
Fiscal Year
Ended Tax Debt Service 1
June 30 Increment 1 Principal Interest Coverage
2004 $ 40,922 $ 3,830 $ 10,728 2.81 '
2005 45,909 3,045 14,397 2.63
2006 59,003 6,130 14,814 2.82
2007 71,985 6,320 14,577 3.44 '
2008 77,319 6,600 15,600 3.48
2009 77,581 10,405 20,994 2.47
2010 77,255 8,665 20,547 2.64 '
2011 69,583 9,070 20,122 2.38
2012 2 51,609 9,520 9,950 2.65
2013 2 n/a n/a n/a n/a '
Note: Details regarding the City's outstanding debt can be found in the
notes to the financial statements.
1 Tax increment figures are net of related pass-through payments.
2 As a result of the dissolution of the Redevelopment Agency on January 31,
2012 indebtedness was transferred to the Successor Agency.
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224 1
' CITY OF RANCHO CUCAMONGA
I Demographic and Economic Statistics
Last Ten Calendar Years
I Per
Personal Capita
Income' Personal Unemployment
ICalendar Population (in thousands) Income' Rate
Year (1) (2) (2) (3)
I2003 146,666 $ 3,920,529 $ 26,731 3.5%
2004 154,780 4,330,435 27,978 3.2%
1 2005 161,830 4,814,281 29,749 2.8%
2006 170,479 5,110,790 29,979 2.8%
2007 172,331 5,431,528 31,518 3.9%
I2008 174,308 5,540,903 31,788 5.1%
2009 177,736 5,804,680 32,659 8.6%
I2010 178,904 5,423,296 30,314 9.4%
2011 168,181 4,854,040 28,862 8.7%
' 2012 169,498 - - 7.8%
NOTES:
I12012 Personal Income unavailable as of the CAFR publication date.
I
Sources: (1) State Department of Finance
1 (2) U.S. Census Bureau, American FactFinder
(3) State of California Employment Development Department
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I 225
CITY OF RANCHO CUCAMONGA '
Principal Employers '
Current Year and Nine Years Ago*
2013 20052 1
Percent of Percent of
Number of Total Number of Total
Employer Employees, Rank Income' Employees, Rank Employment
Chaffey Community College 1,229 1 1.73% 1,100 1 1.45%
Etiwanda School District 1,058 2 1.49% 1,015 2 1.34%
Amphastar Pharmaceutical 880 3 1.24% n/a n/a n/a
City of Rancho Cucamonga 838 4 1.18% 705 4 0.93%
Southern California Edison 800 5 1.13% 450 9 0.59%
1
Alta Loma School District 670 6 0.94% 920 3 1.22%
Mercury Casualty 606 7 0.85% 437 10 0.58%
West Coast Liquidators 565 8 0.80% n/a n/a n/a
Frito-Lay, Inc. 561 9 0.79% 600 5 0.79% '
Central School District 527 10 0.74% 500 7 0.66%
C.W. Construction n/a n/a n/a 600 5 0.79%
Mission Foods n/a n/a n/a 573 6 0.76%
Target n/a n/a n/a 475 8 0.63%
I
Note: "Total Employment"as used above represents the total employment of all employers located within City limits. '
' Includes full-time and part-time employees.
2 City opted to provide data for 2005 as 2004 is not available.
I
*Only the top ten employers for each year presented have data displayed. If a company did not rank in the top
ten employers for both years presented, then one of the two years will state "n/a". ,
Source: City Economic and Community Development Department '
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I
226 1
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