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1 City of Rancho Cucamonga, California
1 Comprehensive Annual Financial Report
1 Year Ended June 30, 1999
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Prepared by the
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City of Rancho Cucamonga
tFinance Department
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tTamara L. Layne
tFinance Officer
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CITY OF RANCHO CUCAMONGA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 1999
TABLE OF CONTENTS
' Page
Number
' INTRODUCTORY SECTION
Letter of Transmittal i
City Officials xxviii
Organization Chart xxix
Certificate of Achievement for Excellence in Financial Reporting xxx
' FINANCIAL SECTION
AUDITORS' REPORT
' Independent Auditors' Report 1
GENERAL PURPOSE FINANCIAL STATEMENTS
Exhibit A - Combined Balance Sheet-All Fund Types and Account Groups 4
Exhibit B - Combined Statement of Revenues, Expenditures and Changes in Fund
' Balances-All Governmental Fund Types B
Exhibit C - Combined Statement of Revenues, Expenditures and Changes in Fund
' Balances-Budget and Actual (Budgetary Basis)-All Governmental
Fund Types 8
Exhibit D - Combined Statement of Revenues, Expenses and Changes in Retained
' Earnings-All Proprietary Fund Types 12
Exhibit E - Combined Statement of Cash Flows-All Proprietary Fund Types 13
Notes to Financial Statements 15
Required Supplementary Information- Evaluation of the Year 2000 Issue 45
SUPPLEMENTARY SCHEDULES
' Schedule 1 - Balance Sheet-General Fund 48
Schedule 2 - Statement of Revenues, Expenditures and Changes in Fund Balance
' -General Fund 49
Schedule 3 - Schedule of Revenues, Expenditures and Changes in Fund Balance
-Budget and Actual(Budgetary Basis)-General Fund 50
Schedule 4 - Combining Balance Sheet-All Special Revenue Funds 58
CITY OF RANCHO CUCAMONGA '
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 1999
TABLE OF CONTENTS
Page ,
Number
SUPPLEMENTARY SCHEDULES (Continued) '
Schedule 5 - Combining Statement of Revenues, Expenditures and Changes in Fund
Balances-All Special Revenue Funds 66 '
Schedule 6 - Combining Schedule of Revenues, Expenditures and Changes in Fund
Balances-Budget and Actual(Budgetary Basis)-All Special Revenue '
Funds 74
Schedule 7 - Combining Balance Sheet-All Debt Service Funds 98
Schedule 8 - Combining Statement of Revenues, Expenditures and Changes in Fund
Balances-All Debt Service Funds 99
Schedule 9 - Combining Schedule of Revenues, Expenditures and Changes in Fund ,
Balances-Budget and Actual(Budgetary Basis)-All Debt Service Funds 100
Schedule 10- Combining Balance Sheet-All Capital Projects Funds 104 ,
Schedule 11 - Combining Statement of Revenues, Expenditures and Changes in Fund
Balances-All Capital Projects Funds 106 '
Schedule 12- Combining Schedule of Revenues, Expenditures and Changes in Fund
Balances-Budget and Actual (Budgetary Basis)-All Capital '
Projects Funds 108
Schedule 13- Combining Balance Sheet-Internal Service Funds 114
Schedule 14- Combining Statement of Revenues, Expenses and Changes in Retained
Earnings-Internal Service Funds 115
Schedule 15- Combining Statement of Cash Flows-Internal Service Funds 116 '
Schedule 16- Combining Balance Sheet-AII Agency Funds 118 '
Schedule 17- Combining Statement of Changes in Assets and Liabilities-All Agency
Funds 121
Schedule 18- Schedule of General Fixed Assets By Sources 125
Schedule 19- Schedule of General Fixed Assets-By Function and Activity 126 ,
Schedule 20- Schedule of Changes in General Fixed Assets- By Function and Activity 127
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' CITY OF RANCHO CUCAMONGA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 1999
TABLE OF CONTENTS
' Page
Number
' STATISTICAL SECTION
General Governmental Expenditures by Function 129
General Governmental Revenues by Source 130
' Assessed Valuation of All City Property 131
Property Tax Levies and Collections 132
Direct and Overlapping Property Tax Rate 133
' Special Assessment Collections 134
Direct and Overlapping Bonded Debt 135
Legal Debt Margin (General Obligation Bonds) 136
Number of Permits Issued 137
' Construction Activity-Building Permit Valuation 138
' Demographic Statistics 139
Principal Taxpayers 140
Insurance Policies 141
Miscellaneous Statistical Information 142
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1 City of Rancho Cucamonga
1 Comprehensive Annual Financial Report
1 June 30, 1999
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1 Introductory Section
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1 T H E C I T Y O F
1 QA NC KO C UC A MONGt�
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1 December 9, 1999
1 The Honorable Mayor
and Members of the City Council
City of Rancho Cucamonga
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
1 Councilmembers
1 The Comprehensive Annual Financial Report of the City of Rancho Cucamonga for the fiscal
year ended June 30, 1999 is hereby submitted for your information and consideration.
Responsibility for accuracy, completeness and fairness of the presentation, including all
1 disclosures, rests with the City. We believe the enclosed data is accurate in all material respects
and is presented in a manner designed to fairly show the financial activity and position of the
City's various funds and account groups. All disclosures necessary to enable the reader to gain a
1 full understanding of the City's financial affairs have been included.
The Comprehensive Annual Financial Report consists of three sections: introductory, financial
1 and statistical. The introductory section includes this transmittal letter, the City's organizational
chart and a list of principal officials. The financial section includes thegeneral purpose financial
statements, the combining and individual fund statements and the notes to the general purpose
financial statements. The financial statements have been prepared in accordance with generally
1 accepted accounting principles as promulgated by the Governmental Accounting Standards Board
(GASB) and received an unqualified opinion from our independent auditors, Lance, Soll and
Lunghard. The statistical section includes several tables indicating historical financial trends of
the City and other selected information.
The City is required to undergo an annual single audit in conformity with the provisions of the
1 Single Audit Act of 1984, the Single Audit Act Amendments of 1996 and U.S. Office of
Management and Budget Circular A-133, "Audits of States, Local Governments and Non-Profit
Organizations." Information related to this single audit, including the schedule of expenditures of
1 federal awards, findings and recommendations, the auditor's reports on the internal control
structure and compliance with applicable laws and regulations, is available under separate cover
from the City.
1
Mayor William J.Alexander Councilmember Paul Biane
1 Mayor Pro-Tem Diane Williams - Councilmember Bob Dutton
Jack Lam, ACP City Manager Councilmember James V Curatalo
1 10500 Civic Center Drive • P.O. Box 807 • Rancho Cucamonga,CA 91729 • (909)477-2700 • FAX(909)477-2849
December 9, 1999 '
The Honorable Mayor
and Members of the City Council
I. BACKGROUND INFORMATION
General Information: '
The City of Rancho Cucamonga currently has an estimated population of 120,240 and ,
encompasses approximately 37.5 square miles. It is located between the City of Upland to the
west, Ontario to the south, Fontana to the cast and is in the western section of San Bernardino
County which is in the southern part of the State of California. The local economy is primarily ,
based on retail commercial business and light manufacturing, which emphasizes the City's efforts
at retaining sales tax generating businesses to help stabilize the City's financial base.
Government: '
The City of Rancho Cucamonga 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 Mayor and four
City Council members, a City Clerk and a City Treasurer. The Mayor and Council members are ,
elected on a staggered basis for a term of four years. There is no limit on the number of terms an
individual can serve as Mayor or as Council members. The Mayor and City Council appoint the
City Manager.
Reporting Entity and Its Services: '
The City has included within its reporting entity for financial reporting purposes all agencies for ,
which the City is financially accountable. These agencies include the Rancho Cucamonga
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District and the Rancho Cucamonga Public Financing Authority. The '
City provides accounting services to all these agencies.
The Rancho Cucamonga Redevelopment Agency is shown in the financial statements in the ,
Capital Projects Fund and the Debt Service Fund. The Rancho Cucamonga Public Improvement
Corporation is shown in the Debt Service Fund. The Rancho Cucamonga Fire Protection District
is reflected in the Special Revenue Fund. The Rancho Cucamonga Public Financing Authority ,
was established during fiscal year 1998/99 but it had no activity as of June 30, 1999. Therefore,
no information is shown in the financial statements.
The City of Rancho Cucamonga is a general law city governed by the State of California '
Government Code and local ordinances and provides quality service by blending the talents of
City staff and utilizing other agencies. Certain services necessary to continue the high quality of
life in Rancho Cucamonga such as water, sanitation (i.e., sewage) and police are furnished by the '
County of San Bernardino and other specialized agencies. The City provides building safety
regulation and inspection, street lighting and beautification, land use planning and zoning,
housing and community development services, maintenance and improvement of streets and '
related structures, traffic safety maintenance and improvement, and a full range of recreational
and cultural programs for citizen participation.
The Redevelopment Agency provides the services associated with selling the City as an optimum '
location for companies to establish their operations. The City's location and local labor market
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' December 9,1999
The Honorable Mayor
' and Members of the City Council
are just two optimum items available as a selling tool. The primary focus of the Redevelopment
Agency is on the long-term economic development of the City of Rancho Cucamonga. The
Rancho Cucamonga Public Improvement Corporation is a nonprofit corporation which was
' established to assist the City by financing, acquiring, constructing, improving and leasing public
improvements for the benefits of residents of the City. Fire protection for the City and its sphere
of influence is provided by the Rancho Cucamonga Fire Protection District. The Rancho
Cucamonga Public Financing Authority was established to facilitate the financing and the
' refinancing of construction, expansion, upgrading and improvement of the public capital facilities
necessary to support the rehabilitation and construction of residential and economic development
within the City.
Accounting System and Budgetary Control:
' The modified accrual basis of accounting is used for a portion of the City's funds defined as
"governmental funds." This means revenues are recorded when received while expenditures are
recorded when liabilities are incurred. However, at year end, revenues which are both
' measurable and available as a resource to finance the operations of the year just ended are also
accrued. The enterprise and internal service funds, or "proprietary funds," follow the accrual
basis of accounting. Under this system, revenues are recognized when earned and expenses are
' recorded when the liabilities are incurred.
In evaluating the City's accounting system, primary consideration is given to the adequacy of
internal controls. Internal controls are designed to provide reasonable,but not absolute,assurance
' relating to the safeguarding of assets against loss and the reliability of financial records for the
preparation of financial statements and maintaining accountability for assets.
' The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense level. These levels are defined as personnel, operations,
capital outlay, capital improvement projects and transfers. Although the budget is monitored at
' the character of expense level, the legal level of budgetary control, that is the level at which
expenditures cannot exceed appropriations, is the fund level for the General, Special Revenue,
Debt Service and Capital Projects Funds. Budgetary control is further maintained by the use of
' an encumbrance system. Encumbrances at year end are reported as a reservation of fund balance.
Revenues are also estimated annually in the adoption of the annual budget. Revenues and
expenditures are monitored throughout the year.
Financial Administration:
The Finance Department is structured under the Administrative Services Department with the
Director'of Administrative Services having responsibility for Personnel, Risk Management,
Business Licensing, Purchasing, Geographical Information Services, Management Information
Services, and the City, Redevelopment Agency and Fire District Treasury functions.
' The Finance Officer is responsible for directing the accounting, financial planning and reporting,
payroll, budget analysis, budget preparation, budget implementation and management, and cash
management functions for the City, Redevelopment Agency and Fire District.
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December 9, 1999 ,
The Honorable Mayor
and Members of the City Council ,
Notes to the Financial Statements:
The Notes to the Financial Statements, which are part of the General Purpose Financial
Statements within the Financial Section, are an integral part of the financial report and are ,
essential to the fair presentation and adequate disclosure of the financial position of the City,
Redevelopment Agency, Public Improvement Corporation, Fire District and the Public Financing
Authority. The notes should be read along with the financial statements to gain a fuller '
understanding of the information contained within this report. Your attention is specifically
directed to the presentation of the City's significant accounting policies.
Fund Descriptions: '
Definitions of the various funds and account groups of the reporting entity are included as
supplementary information within the various divisions of the Financial Section of this report. '
H. HIGHLIGHTS OF FISCAL YEAR 1998/99 '
Redevelopment Agency:
Economic Development/MarketinQ '
The Agency continues to focus on business attraction, retention and expansion. An aggressive ,
marketing plan was implemented based on recommendations provided by PHHFantus, a national
site selection consultant. The Agency's activities have resulted in a variety of new companies
locating to the community including Stein Mart, Pacer Technology, Lowe's,and AutoNation.
Retention/Expansion - The business visitations and tri-annual business receptions continued to
be a focus of the Redevelopment Agency. Over seven hundred new businesses located to Rancho
Cucamonga and were contacted by the Agency. Many of those companies attended the business ,
receptions and were presented with a welcoming packet with referral information and services
provided within the City. Participants included Agency and City staff, Mayor and Council
members, as well as representatives from the Rancho Cucamonga Chamber of Commerce, '
Chaffey College, Small Business Development Center and the Inland Empire Economic
Partnership. The Agency's Third Party Electrical Certification Program provided assistance to
one business to bring their machinery into electrical code compliance. Since its introduction in '
1994, 21 companies have participated in this program. The Agency implemented the City's
fourth annual Business Appreciation Week in May. Over 500 local business owners and their
employees participated in this annual event.
Marketing/Attraction - The Agency implemented a successful advertising campaign with
placements in a variety of state and national publications. A total of 524 leads were generated as
a result of the ad campaign. Strategic relationships were strengthened with the Inland Empire ,
Economic Partnership and the California Trade and Commerce Agency to work cooperatively in
business attraction efforts. The Fax on Demand Program continued to be successful providing
commercial/industrial real estate information to over 300 inquiries. Potential new relocating '
companies and local businesses received promotional skybox tickets to Quakes' games providing
them with an opportunity to experience the sport/entertainment contribution to the City's total
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December 9, 1999
The Honorable Mayor
' and Members of the City Council
quality of life. The Agency hosted 70 organizations including 45 companies and 25 leaders of
local organizations. The annual Visions Newsletter and the Business Visions publications were
mailed throughout the community and were included in all public relations and business
attraction packets. The Agency also successfully implemented its banner program along Foothill
' Boulevard. This program increased the exposure of commercial retailers and increased the level
of commercial activity along this corridor. Additionally, the Chamber of Commerce in
cooperation with the City and Redevelopment Agency developed a "Shop Rancho Guide". This
guide provides a listing of all retailers in the City and promotes economic development.
Capita/Improvements—During fiscal year 1998/99 the Agency funded construction work on the
' Route 30/Day Creek Boulevard connection. The work will ultimately include installation of two
westerly lanes of Day Creek Boulevard, street lights, and traffic signals necessary to connect the
project area to the future Route 30/210 freeway. Completion of Day Creek Blvd. between
Highland and Base Line occurred in late November 1999.
Design work began for construction of the Hermosa Storm Drain, a master planned storm
' drainage project to be located in Foothill Boulevard between Deer Creek Channel and Hermosa
Avenue, and in Hermosa Avenue between Foothill Boulevard and Church Street. This project is
a cooperative effort between the City of Rancho Cucamonga and the County of San Bernardino
Flood Control District, and will provide much needed flood protection for businesses and
residences located in the southern portion of the project area.
Design work also began for construction of the Foothill Boulevard medians. This project will
enhance public safety and facilitate the flow of traffic on Foothill Boulevard. Construction began
in late October 1999.
Affordable Housing
Rental Housing- The Agency continues to monitor five additional projects that are operated by
the Southern California Housing Development Corporation (SCHDC), Northtown Housing
Development Corporation (NHDC) and Pepperwood. SCHDC manages a total of 1,096 units at
four complexes of which 498 units are classified affordable. NHDC's Villa del Norte project has
' 88 units that are affordable and Pepperwood has 46 affordable units.
Senior Housing-On October 29, 1998, Villa Pacifica a 158 senior housing unit officially opened
and was immediately 100%occupied, indicating the strong demand for senior housing in Rancho
' Cucamonga.
Home Ownership - Additionally, in July 1997 the City Council approved a resolution to join the
California Cities Home Ownership Authority (CCHOA) and participate in its Lease-to-Own
program. This plan provides a down payment and closing costs for families that can make
mortgage payments but do not have the cash on hand to make the initial payments. The
underwriter obtained approval for Freddie Mac for the program. During the reporting fiscal year
CCHOA has approved 2 loans to families in Rancho Cucamonga.
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December 9, 1999 '
The Honorable Mayor
and Members of the City Council
Engineering:
The Engineering Division received a total of four awards for outstanding public works projects
from the American Public Works Association in 1998. Project of the Year Awards were received ,
for the following projects:
• Spruce Avenue Skate Park (received both Southern California Chapter and Inland Empire '
Branch Awards)
• Environmental Learning Center
• Americans with Disabilities Act Transition Plan
The renovation of the Lions West Community Center was completed during the 1998/99 fiscal ,
year. The 8,420 square foot facility was renovated to make the building completely ADA ,
accessible. The renovation included constructing a new lobby and craft center, modifying the
kitchen, adding an access ramp to the stage, constructing a new building entry on the south side
of the building with a ramp, stairs and handicapped parking, and widening the hallways for both
ADA accessibility and fire safety. ,
Completion of several projects was facilitated by the Engineering Division. A pavement
rehabilitation project was completed on Haven Avenue between Foothill Boulevard and Base '
Line Road. In the spring of 1999, a project to reconstruct failed pavement on 4d' Street was
constructed. The limits of construction on this project were from Santa Anita to 2300'easterly.
A new traffic signal was installed at the intersection of Arrow Route and Baker Avenue and the
design for new signals at Camelian and Highland, Rochester and Victoria Park Lane, and
Rochester and Vintage was completed. Protected/permissive left turn operations were installed at '
the following intersections: Archibald at Church, Archibald at Tryon, Base Line at Beryl, and
Base Line at Hermosa.
Design and construction of Phase I of the Tot Lot Renovation project was completed in winter ,
1998. This project renovated existing tot lots in City parks to provide ADA accessibility and
equipment repair. Phase I included Victoria Groves, Spruce Park, Coyote Canyon Park, and Red
Hill Park. ,
Throughout fiscal year 1998/99 Engineering staff continued to check the plans for the Route
30/210 Freeway. In addition to plan check responsibilities, Engineering Administration '
coordinated meetings of the Route 30 Ad Hoc Task Force and attended several community
meetings with residents to discuss the freeway design and construction.
Parkway landscaping was installed on the west side of Haven Avenue from Church Street to Base '
Line Road. Under the direction of Engineering/Public Works staff, Mormon volunteers later
completed this beautification project with the placement of rockscape within the improved areas. '
Several major construction projects were designed under the direction of the Engineering
Division during fiscal year 1998/99. These major construction projects include the following:
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' December 9, 1999
The Honorable Mayor
' and Members of the City Council
• Foothill Boulevard Median Island Project: This project includes the installation of
landscaped median islands on Foothill between Vineyard and Haven. Phase I of this project,
which began construction in October 1999, includes median island construction from
Vineyard to 600' west of Hermosa Avenue. Phase 11, from 600' west of Hermosa to Haven
Avenue, also includes the installation of storm drain from the Deer Creek Channel to the
Church Street Basin. This second phase will begin construction in February 2000. Phase III
of this project will be designed in fiscal year 1999/2000 and will include improvements on
Foothill from Vineyard to Grove.
• _Day Creek Boulevard: Engineering staff design work was completed on this project in early
1999 and construction began in May 1999. This project includes construction of a major
portion of the west roadway and the realignment of portions of Highland Avenue to conform
with the Route 30/210 Freeway.
• 4th Street: This pavement rehabilitation project was designed in fiscal year 1998/99 and
construction began in September 1999. The limits of construction are from Utica Avenue to
Pittsburgh Avenue and, in addition to the pavement reconstruction, the installation of storm
drain is included in this project.
Planning:
' Current Planning
' During the 1998/99 fiscal year,the Current Planning section processed a number of major
development projects,permit entitlements, and special projects as summarized below.
Staff processed a total of 741 applications of all types,ranging from General Plan Amendments to
Home Occupation Permits.
Major development projects which were processed include:
' • Cucamonga Cornerpointe, a planned community of 342 homes
• The Arbors, a 288-acre planned residential development
' • Village of Independence, a planned community of 532 homes
• Fieldstone, 191 single family homes on 40 acres
• Brighton Gardens,an assisted living facility
• Kaiser Medical Office Building
• Home Depot warehouse distribution building
• SCE Corridor abandonment land use amendment and EIR
• Shopping centers located at the southwest and northwest comers of Foothill Boulevard and
Vineyard Avenue
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December 9, 1999 ,
The Honorable Mayor
and Members of the City Council ,
Major projects that went through plan check and/or were under construction include: ,
• Auto Nation
• Mercedes Benz Training Center
• Cucamonga Comerpointe by Griffin Homes
• Village of Independence by Lewis Homes/Kaufman & Broad
• Kaiser Medical Office Building
• Villa Pacifica Senior Housing
• Searing Industries
• Lucky shopping center NWC Foothill Boulevard&Vineyard Avenue '
The Current Planning section was involved with many special projects including:
• Foothill Freeway '
• Development Code consolidation
• Sign Task Force '
• Rails-to-Trails
• Environmental protection regarding the following endangered or threatened species:
California Gnatcatcher, San Bernardino'Merriams'Kangaroo rat,and Delhi Sands Flower '
Loving Fly
Staff received an award from the American Planning Association for creating the "Kids
Neighborhood Workshop"website. ,
Advance Planning
During the 1998/99 fiscal year,the Advance Planning section worked on a number of projects as '
indicated below.
A City-initiated comprehensive update of the General Plan to be completed in September 2000. '
The intent is to revise the current 10 year old plan in order to assure legal compliance with
applicable State law and assure that the Community will have a healthy balance of residential '
land use and commercial activities.
In addition, staff processed five development district amendments and nine General Plan '
Amendments.
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December 9,1999
The Honorable Mayor
and Members of the City Council
I Seven County and eleven governmental referrals were received and reviewed. Significant
referrals responded to include:
• Kaiser Venture Specific Plan
• Kaiser Commerce Center Specific Plan
• Pre-application for Tracy Development,a 283-residential units with park on 77.98 acres west
of Etiwanda Avenue north of 25th Street
• Ling Yen Mountain Temple
• University Planned Development
• .University Subsequent EIR
• County General Plan Amendments—Sphere of Influence Policies
• SANBAG Comprehensive plan Growth Projections
• Upland - San Antonio Lakes Specific Plan Amendment
• Fontana-West End GPA and Specific Plan Amendment
• Chaffey Joint Union High School District—New High School Site Design
' Historic Preservation accomplishments included the following:
• Designated three residences(Guiders,Koch,and Beckely)as Landmarks and entered into
Mills Act Property Tax Reduction Agreement with property owners to reduce property taxes
and secure on-going maintenance
• Isle House Relocation Project
' • Maloof House Relocation Project
• P.E. Railway Station Adaptive Reuse Study
• Alta Loma Packing House Pre-demolition Documentation
' Community Development Block Grant Administration
The Community Development Block Grant(CDBG)program met the goals of the Consolidated
Plan Annual Action Plan for the 1998/1999 program year through the following activities:
• Capital and Facility Improvement Programs
• Completion of Tapia Via Drive street improvements
• Completion of the Senior Center parking lot improvement project
• Completion of Lion's West interior and exterior improvements
• The repair or replacement of 2,924 square feet of sidewalk throughout target neighborhoods
• The removal of 7,330 square feet of graffiti throughout target neighborhoods
• The repair/replacement of 34 wheelchair ramps,totaling 12,240 square feet
Home Improvement Programs
• The City Home Improvement Program assisted 25 households through 1 loan and 24 grants
• The Oldtimers Foundation Home Maintenance Program assisted 41 households with minor
home repairs
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December 9, 1999 '
The Honorable Mayor
and Members of the City Council
Public Services Programs
• Homeless Outreach,Programs& Education assisted 193 homeless individuals
• Foothill Family Shelter assisted 7 households with transitional shelter '
• House of Ruth assisted 149 households
• The YMCA and YWCA programs assisted 169 youth
• The West End Hunger Program(SOVA)assisted 1,185 individuals
• The Inland Fair Housing and Mediation Board Fair Housing program assisted 36 persons and
their Landlord/Tenant program assisted 208 households
• The Assistance League dental care program assisted 150 youth '
• The Oldtimers Foundation Senior Nutrition program assisted 2,625 persons
The 1997/1998 Consolidated Annual Performance and Evaluation Report(CAPER)and the
1999/2000 Consolidated Plan Annual Action Plan were completed during the 1998/1999 fiscal
year.
Building and Safety:
Building activity increased significantly in fiscal year 1998/99 to a building valuation exceeding '
$250 million. Single family residential construction continued to lead the increase in building
valuation during the past fiscal year along with a new Mercedes Benz Training Facility.
The Building and Safety Division provides plan checking and inspection activities for compliance ,
with Uniform Building and Fire Codes and Code Enforcement of Municipal Code Property
Maintenance Standards in a coordinated environment. ,
Community Services: '
The Community Services Department continued its successful efforts to offer residents of the
City of Rancho Cucamonga opportunities to relax, to learn, to get physically fit, to make new
friends and much more. Well over 2,300,000 visits were made to the City's recreation facilities
and parks during the year as youth and adults alike made positive use of their leisure time. The
following major activities were accomplished during the reporting period.
Senior and Human Services i
During the fiscal year, the Senior and Human Services Division witnessed a substantial increase
in its overall program. Attendance as well as activities and services expanded by over 25%. New
audiences of older adults were attracted to the Senior Center because a variety of extra classes
were added in such subjects as fitness, health and wellness, arts and cultural, self-enhancement '
and education. In addition, new increased travel opportunities were introduced. While selling
out most single day trips that were offered,the Senior Center also provided a variety of choices in
U.S. and international extended tours and cruises. ,
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' December 9, 1999
The Honorable Mayor
and Members of the City Council
The single most high volume activity at the Senior Center continues to be the daily nutrition and
homebound meal delivery program conducted by the Oldtimers Foundation. This past year saw a
10% increase in attendance at the luncheon program.
The City teamed with the Rancho Cucamonga Family YMCA to provide a free transportation
program for Rancho Cucamonga seniors providing van service to and from the Senior Center.
The YMCA, in partnership with the City, utilizes a 15-seat passenger bus that was purchased by
the City and donated to the Y to provide two morning trips picking up seniors at their homes and
two afternoon trips returning the seniors to their homes.
Over this past year the Senior Center has addressed many challenges in meeting the needs of
older adults throughout our community. Additionally, the Center has established itself as a vital
social institution that is an essential link in the aging network offering a broad range of services
and activities,and access to many other community resources.
Special Events and Cultural/Performing Arts
This past year has been a year of growth and expansion for the Division. The opening of the
Spruce Avenue Park Skate Facility and the development of the community's first performing arts
program were just two of the major activities of the Division this fiscal year. Special events
sponsored by the Department continue to draw record numbers in attendance, support and
community interest.
Some of the major community wide special events provided included:
• July 4'" Celebration—an Old Fashioned Independence Day Celebration was held at Red Hill
' Community Park. Nearly 8,000 community members enjoyed the day long festivities.
• Movies in the Park — a 6-week annual series held during the months of July and August.
Eight thousand three hundred and fifty(8,350)-community members attended our showing of
movies in the park at three different sites(Red Hill, Windrows and Milliken Park)throughout
the City.
• Concerts in the Park— this annual 6-week program was held at Red Hill Community Park.
Over ten thousand community members enjoyed an evening of music under the stars.
• The Vietnam Memorial Moving Wall was on display at the Rancho Cucamonga Epicenter,
between October 23-29, 1998. An opening ceremony was held at the Stadium where 500
community members heard a tribute to the brave men and women who served their country in
' the Vietnam War. A special recognition was conferred to those from our communities who
lost their lives during the war. Throughout the week long display nearly 22,000 community
members viewed this very inspiring acclaim to fallen war heroes from the Vietnam War.
• The City's Annual Founders Day Parade and Celebration was held on November 14`s. The
crowd along the parade route and at the celebration was higher than usual, with 18,000
community members attending. The Celebration this year included the Rancho Cucamonga
' Chamber of Commerce business expo, as well as, the parade award ceremony, a craft fair,
live entertainment, fun rides and activities for children and food vendors.
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December 9, 1999 '
The Honorable Mayor
and Members of the City Council '
• The Spruce Avenue Park Skate Facility Ribbon Cutting was held on December 3rd, and was '
attended by City Council, the Park and Recreation Commission, Task Force members who
assisted in the facility's design,representatives from City Departments and Active Ride Shop,
an original supporter of the facility who assisted the City in raising funds for its development, '
and members of the community.
• A Skate Demonstration and Safety Clinic was held at the Spruce Avenue Park Skate Facility
in March 1999. Approximately 500 community members were informed about safety issues,
protective equipment and new gear out on the market. The Skate Facility has been heavily
used since its opening and has presented a number of opportunities for staff, residents and
users of the facility to work together to continue to provide much sought after activities for
youngsters. '
• A Cinco de Mayo celebration was held for the community on May 2 °. Seven hundred (700)
community members attended this fun-filled event at Old Town Park. There were live
mariachis, a D.J., Ballet Folklorico dance groups, an Aztec Indian dance group, a menudo ,
cook-off contest, candy scramble, children's rides, games, magic and puppet shows, face
painting,and food vendors.
• This year marked the beginning of the Performing Arts Academy, a summer series created ,
through the partnership between the City of Rancho Cucamonga and Lewis Retail Centers. A
variety of classes, programs, workshops, class performances and community theatre
productions were held. '
Sports
To say that this was the busiest year yet for the Sports Division would not begin to communicate i
the continued popularity of the sports programs, classes, leagues and activities for both youth and
adults. '
1998/99 was the first full year of programming for the RC Family Sports Center. Three new and
outstanding programs were started this year at the Center. They included:
• Youth Organized Play Basketball Classes
• Summer Sports Camp
• Senior Citizen Cardio-Fit ,
The City of Rancho Cucamonga hosted at the RC Family Sports Center the Inland Valley
Municipal Athletic Association Boys"A"Basketball Tournament during the first quarter of 1999. '
One hundred forty (140) boys ages 12-13 participated on fourteen (14) teams. The tournament
was attended by one thousand eighty (1,080) spectators from the communities of Riverside,
Fontana, Norco, Montclair, Corona, Rialto and Rancho Cucamonga. Other sports activities
included:
• PeeWee Sports for boys and girls, ages 3-5, experienced nearly 2,000 participants this year. ,
Offerings included Deck Hockey, Basketball, Baseball and Soccer.
• Youth Basketball Program, which is designed for youngsters ages 6-17 continued to burst at
the seams. ,
• Youth Roller Hockey program this year provided five hundred fifty(550)youngsters with the
opportunity to play this exciting sport at the Epicenter Expanded Parking.
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December 9, 1999
The Honorable Mayor
and Members of the City Council
• Adult Sports Program needs, which include tennis, football, soccer and softball, are
continually being met by the City. Participants totaled over ten thousand(10,000)this year.
Summer Learn to Swim Program-The Department offered four sessions of public swimming
lessons for the community at the Alta Loma High School pool and the pool at Etiwanda High
School. Over 3,000 youngsters and adults participated in group swimming lessons.
Teen Programs
The Teen program grew stronger this year with the newly established Teen Center that opened
inside the RC Family Sports Center in March 1998. The Center has become a focal point for
youth in the community and is open 5-days a week year round and offers a variety of recreational
activities for teens in 6'h through 10's grade.
The Teen Recreation Activity Club (TRAC), established in 1989, completed another successful
year full of events, fund raising and community service programs. During the summer months
alone, teens volunteered over 2,000 hours of service by operating snack bars at Movies in the
Park, Concerts in the Park and the summer aquatic program. The very popular Night on the
Town Babysitting Program that is operated by TRAC was expanded this year to provide this
much sought after service year round.
' Teen Learning Center (TLC), a summer teen volunteer program, gave youth on-the-job training
in many City programs, such as Day Camp, Kinder Camp, Kid Explorers, the RC Sports Camp
and at the Performing Arts Academy. In all teen programs combined over 5,000 volunteer hours
were logged.
' Youth Programs
Playschool,a progressive program for children ages 1-5,experienced tremendous growth this past
year. With enrollment over 400, the emphasis of the program is on socialization skills,
interaction skills, improving attention span and language development through the use of games,
crafts, songs and stories.
Youth Summer Camps
The City offered full-day activities in Day Camp (for youngsters ages 6-12) and Kinder Camp
(for youngsters ages 4-6) programs. Partial day summer programs were also available for Play
Camp tiny tots ages 1-5 and Kid Explorers youngsters ages 5-10. Over 6,500 youngsters
participated in the City's summer camp programs this fiscal year.
Youth Special Events
A variety of youth oriented special events were held over the last year. They included:
' • College Fair
• Breakfast with Santa
' • Spring Children's Concert
• Pumpkin Carving Bash
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December 9,1999 1
The Honorable Mayor
and Members of the City Council ,
The Grapevine
The City's quarterly newsletter, The Grapevine, serves as the City's main avenue for
disseminating information to the public regarding important City issues and in advertising City ,
Programs, events and recreational opportunities. This 44 page publication has proven to be a
very effective means of communicating with the residents of our community.
Contract Classes
The Community Services Department Recreation Program continued to strive for excellence in its
program offerings. More than 30,900 community residents registered for non-aquatics, non- ,
senior citizen, fee based classes this last fiscal year. Participants of all ages had their choice of a
variety of course offerings such as arts and crafts, dance, performing arts, music, gymnastics,
sports, fitness, health&safety and special interest classes.
Volunteers
Throughout the year hundreds of volunteers logged thousands of hours assisting our staff
with everything from special event preparation, coaching sports programs, scorekeeping,
teaching classes at the Senior Center to clerical support at our main office and off-site
locations. '
Facilities
It's estimated that eighty thousand (80,000) community members participated at functions at
our neighborhood reservable parks; Coyote Canyon, Heritage, Hermosa,and Red Hill Parks.
The renovation project of a former county branch library and a community center was
realized in October of 1998 with the re-dedication of the Lions East and West Community
Centers.
The Equestrian Center at Heritage Community Park was utilized daily by the public for drop-
in use and programmed activities. The facility was also used bimonthly for meetings, shows '
and other activities by the Alta Loma Riding Club, Rancho Rebels 4-H Club and the Rising
Stars of Equestrian Therapy. The Rancho Cucamonga Citizen Patrol used the facility as their
training site. '.
The RC Family Sports Center received the Park Planning and Design Excellence Award from the
Califomia Park and Recreation Society. '
Epicenter Activities
The Rancho Cucamonga Epicenter Stadium is home to the highest ranked (in terms of '
attendance) southern California team in the Single `A' Baseball League, the Rancho Cucamonga
Quakes. The team is a California Affiliate of the San Diego Padres. The facility is used
primarily for Quakes baseball between April and September. On non-game days and off-season '
months the facility is available for rent.
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' December 9, 1999
The Honorable Mayor
r ' and Members of the City Council
Police Department:-
During fiscal year 1998/99, the Police Department, along with the rest of City, continued its
unprecedented growth. The Police Department, in an effort to provide the highest level of service
possible to the citizens of Rancho Cucamonga, added five(5)officers,two(2)records clerks,two
(2) Sheriff's Service Specialists and an additional Automotive Officer to its ranks. The additional
personnel have allowed the wider deployment of the Solution Oriented Policing Unit, which
practices community-based policing. Included in the Unit is a dedicated Bicycle Enforcement
Team, which further enhances the Department's ability to provide superior services to the
community. Community Service Officers, Reserve Officers, Law Enforcement Explorers and
Citizen Patrol members also help to ensure that Rancho Cucamonga continues to be considered
one of the safest cities in America.
Library:
The Rancho Cucamonga Public Library continues to be one of the busiest in the State, as
statistics show over 2,000 items are borrowed each day by the more than 1,200 visitors that pass
' through the doors.
The "Back to Basics" program was the highlight of this year's operation, as more than 100
youngsters received tutoring through this volunteer program designed to assist the schools in
dealing with the new rules prohibiting social promotion.
The successful Library Telethon once again raised $50,000 for library programs, creating a
' $40,000 endowment fund for children's books and purchasing $10,000 in curriculum support
books for elementary school youngsters.
Thanks to other grants awarded by the State in 1998/99, a volunteer-based Adult Literacy
program continues to grow and local teens were pleased with $10,000 worth of new books and
media, doubling the circulation for that age group.
Administrative Services:
The Administrative Services Department continued making progress on projects that were started
during the previous fiscal year and kicked off some new projects during the 1998/99 fiscal year.
A summary of each of these projects follows.
Y2K Efforts
Over two years ago, the City commenced work on its Y2K project. Since that time, the City has
taken extensive precautionary steps other local agencies in the region have not undergone to be
Y2K compliant. The City's focus has been on our internal computing operations and external
computing relationships with outside vendors. Although the City is connected to other systems,
including business and other local and State governments, its mission is to make every effort to
assure its own computing operations will continue on and after January 1, 2000. To that end,the
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December 9, 1999 ,
The Honorable Mayor
and Members of the City Council
City has hired an independent computer engineering firm to conduct a comprehensive assessment
audit covering all City operating systems.
The independent firm has compiled seven impressive volumes of work documenting the
comprehensive and extensive review. Based on this magnitude of work, the City can expect no
critical operation failures. This means continuous critical operation of such business as banking,
investments, City payroll operation, emergency services, lighting, heating and air conditioning of
City facilities, irrigation and lighting of City property in landscape districts, parks, medians, ,
telephone, security systems,all other electronic systems,such as elevators and many more.
The City's strategy has been to test every electronic device known inside the City organization. ,
As a failsafe plan the City started a contingency plan to deal with unknown and unanticipated
minor problems, which will not interrupt City business, but will likely arise. The City recognizes
that its internal systems are variables that it can control; however, it also recognizes that the same ,
level of control cannot be exerted over its business relationships with outside vendors that
connect with the City's computer systems or stand alone. These include gasoline, vehicles,
irrigation systems, traffic lights and many others. However, even if such electronic systems fail,
the City is confident that its contingency plans will help assist in the rapid deployment of its
resources to continue to operate with alternative methods. Although minor annoyances may
occur, the City is confident that it will be able to maintain and continue delivering top quality '
computer services.
Financial and Human Resources System
Over one year ago, a project team comprised of City users, with the assistance of an outside ,
specialist, was assembled to accomplish the task of selecting and implementing a Financial and
Human Resources software package that will replace the City's current decentralized systems '
with a centralized Financial and Human Resources system. The project team's responsibilities
were:
• Document current finance and human resources systems and interfaces '
• Identify areas needing improvement
• Compile request for proposal(RFP) ,
• Review responses to RFP and rank vendors
• Perform reference checks
• Select vendors for on-site demonstrations '
• Participate in vendor demonstrations
• Evaluate vendors overall and select best fit for the City's needs
After a thorough ongoing evaluation process, Bi-Tech Software Inc. (Bi-Tech) was selected to
provide the software solution for the City's centralized Financial and Human Resources system.
During the evaluation process, staff evaluated Bi-Tech's track record with comparable computer ,
systems in other municipalities and conducted reference and financial checks of the company.
The new system will provide the following benefits to the City: 1) automation of numerous
processes currently being done manually; 2) interfacing of Human Resources and Payroll
modules (i.e., employee data will only need to be input once); 3) interfacing of budget and
general ledger modules (eliminates need for MIS to merge budget to general ledger); 4) all
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� December 9, 1999
The Honorable Mayor
and Members of the City Council
component units of the City will be on one financial system (i.e., City, RDA and Fire District); 5)
City departments will be able to access timely financial information on-line; and 6) report writer
function available to all users.
' Since the contract with Bi-Tech was executed in August 1999, the project team has been working
in conjunction with Bi-Tech to develop a detailed implementation plan that incorporates
comprehensive staff training. It is estimated that successful implementation of all software
modules will be completed within 18 to 24 months. This time frame allows for the completion of
the following steps for each of the software modules that are implemented: 1) Software
installation; 2)data conversion; 3)testing;4)training; 5)parallel; and 6)go live operation.
Telecommunication System
Approximately one year ago the City began planning a new telecommunication system. The
City's then existing telephone system was ten years old and was not Y2K compliant. The City
solicited proposals for the new telephone system from third party vendors. Shared Technologies
Fairchild was selected as the lowest responsible bidder.
In December 1999 the City installed its new Y2K compliant telephone and voice mail system that
is networked to all of its offsite locations, including the Rancho Cucamonga Fire Protection
District, its operations and maintenance divisions,and four fire stations. The new system brings a
campus topology to the organization meaning that City Hall will act as the hub to the larger wheel
of its 14 offsite locations. The new system results in four-digit dialing without the need for
access codes and the ability to forward voice mail anywhere within the system. It also
incorporates fax and a voice mail component which can be read in e-mail.
' Fiber Optic Network
The City has begun the first phase of a fiber optic network with the installation of conduit in the
' Foothill Boulevard median. With the rapid convergence of technologies, the increasing use of
computers at home and in the workplace, and the race by the private sector to build and control
the information superhighway, cities are presented with an opportunity to enhance quality of life,
economic vitality and delivery of government services through the strategic use of
telecommunications technologies and infrastructure.
Contrary to conventional copper wiring today that limits broadband, fiber optic communication
lines carry voice, data, fax and video conferencing faster and more accurately. The utilization of
fiber optic technology will: 1) enable citizens to have easy access and connectivity to local and
worldwide information; 2) allow for the collection and dissemination of public information, such
as City Council agendas, recreation schedules and payment of City fees; 3) attract new
businesses and business opportunities, including high-tech office centers and private sector
investment of telecommunications infrastructure; and 4)enhance the rapid response of police, fire
and emergency agencies. Within the next 18 months, the City's first three-mile portion of fiber
optic network will be completed linking the City's Library and City Hall. Future links to offsite
locations are also planned.
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December 9, 1999 '
The Honorable Mayor
and Members of the City Council ,
Treasury Management ,
The Treasury Management Division of Administrative Services also strives to take advantage of
current technology for managing the treasury functions. This past year, the City upgraded its r
Portfolio Management Software (Sympro) to further enhance the reporting of investment assets.
Additionally, the City acquired software from its third-parry custody service provider which
allows direct access to all of the City's accounts via modem, with the ability to receive on-line '
interest earnings, execute investment settlements and other history reporting. This new system
enhances the City's treasury functions in doing day to day business. r
Cash Management: ■
Cash not immediately needed to finance City operations during the year was invested in securities
of the U.S. Government, or its agencies, e.g., bonds and notes of the Federal government and
Federally sponsored agencies, in accordance with State laws governing deposit of public funds.
The City invests in time deposits from 14 to 720 days maturity, issues of federal agencies, the
State of California's Local Agency Investment Fund (LAIF) and, on occasion, bankers
acceptances. It is the objective of staff to attain a greater percentage of invested funds, while
maintaining the necessary reserves needed to fund City services. However, it should be noted '
that all investment decisions are made by considering safety first, liquidity second and yield third.
Debt Administration:
The City of Rancho Cucamonga, as a general law city, is restricted from incurring general
obligation bonded indebtedness that would exceed 3.75% of the total assessed valuation of all '
real and personal property. The City of Rancho Cucamonga does not have any general obligation
debt; however, the City and its component units do have various bond and certificates of
participation issues. Note 11 of the Notes to the Financial Statements, under the Financial r
Section of this report,presents more detailed information about these issues.
In July 1998, the Fire District issued a Tax and Revenue Anticipation Note (TRAN) in the r
amount of$1,340,000 which was paid off in June 1999. The TRAN served to meet short-term
cash needs of the Fire District. Expenditures in the Fire District occur evenly throughout the
year, whereas its revenues occur less regularly. For example,property taxes are remitted by the r
County at two peak times during the year.
Risk Management:
During fiscal year 1998/99, the City of Rancho Cucamonga continued its commitment to risk
management programs for safety, general liability and workers' compensation. Aggressive '
claims handling and a strong litigation stance have assisted in maintaining an appropriate reserve
for current and future claims payments. In addition, various risk control techniques, including
employee accident prevention training, loss control techniques, loss control through safety r
programs and employee hazardous identification programs have been implemented to minimize
accident-related losses and exposure by the public.
r
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December 9, 1999
The Honorable Mayor
and Members of the City Council
The City of Rancho Cucamonga is self-funded for the first $100,000 of loss for general liability
claims and purchases coverage for losses ranging from $100,000 to$10 million dollars. The City
of Rancho Cucamonga utilizes a self-funded workers' compensation program. There will be an
on-going commitment to risk management programs to ensure the safety of the public and city
employees and to reduce the financial exposures from catastrophic losses within the City's
boundaries.
III. PROSPECTS FOR THE FUTURE
General Fund revenues, such as sales tax, permit and development fees, franchise fees and motor
vehicle license fees are growth related and reflect a continued positive growth in the economy in
general. The result is greater stability; however, it is also accompanied by a greater demand for
services ranging from police to maintenance. Growth continues to increase and becomes a
significant factor in the provision of services.
' Our assessment districts currently remain stable at level "A" service levels with no rate increases
proposed for the 1999/2000 fiscal year. The biggest challenges continue to be costs imposed by
other agencies that may not be easily passed on because of Proposition 218 constraints. In the
meantime,these rates can remain stable.
The City has received two allocations of federal COPS grants and a third one has been applied for
to add another 5 officers beginning in fiscal year 2000/2001. The growth of the City will
continue to generate additional law enforcement needs and maintaining a safe community is the
City's number one priority. Currently, the City is among the safest cities with populations over
100,000 in the nation, not only because of effective law enforcement services, but an involved
and aware citizenry, a strong Sheriffs Reserve program, and an active and multi-disciplined
Citizen's Patrol.
' Fire and Life Safety programs are a vital element in meeting the community's public safety
needs. As a result of these growth demands within the community, the District will be hiring
' three captain positions (24 hour shift) to complement the current work force. The Maintenance
Facility project discussed in the prior year's transmittal letter is proceeding as planned.
The District will be implementing an annual inspection cycle for activities and uses that are of
such a higher risk, that they are required to be conducted only under permit. Existing staffing is
not sufficient to provide such inspections on an annual basis, however, it is the intent of a newly
implemented Annual Permit Fee Program to offset the cost of permit inspection staff via fees that
are already established by Resolution. There will be no fee increases only changes in the fee
cycle from one time only to an annually occurring fee based upon an annually occurring
inspection. The intent of this program is to better reduce risk of life and property loss by
providing more frequent inspections of higher risk activities and processes.
The private/public partnership which resulted in the First Responder Agreement with the
ambulance provider continues to be a success in providing cost-effective paramedic services
without additional tax dollars. The decrease in response times and the provision of advance life
I
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December 9,1999 '
The Honorable Mayor
and Members of the City Council
support (ALS) paramedics at emergency scenes continue to be a valuable life saving service for
our community.
In the area of Community Services, the successful after-school teen program initially established '
through state funding will continue to expand during the 1999/2000 fiscal year. Grant funding
will provide start up costs for a second location for such a program. The Community Services
Department is currently working with the school districts to enable a site on a school campus for
the most effective implementation of such a program. A third site will ultimately need to be
considered to provide a logical geographical distribution of locations throughout the community.
Thousands of teens have been involved with various teen programs in the city from the Teen
Recreation Activity Club, the Teen Learning Center, special Teen Workshops, and the College
Fair. Teens currently also provide over 5,000 hours of volunteer time to help with these and
many other community programs. These programs are in high demand and the City has taken
the opportunities that arise with partnerships with businesses and other institutions such as
schools,etc.to expand these needed programs.
Two Recreation Coordinators will be hired during fiscal year 1999/2000 to address increasing
needs in the various recreation programs. During this next fiscal year, the Community Services
Department will market all community facilities to ensure the most effective use of off-time or
non-program use of facilities, including parks, buildings, sports complexes, and grounds. More
formalized marketing of facilities will ensure capturing revenues that can be used to fund other
recreation and/or cultural programs. Marketing can incorporate sponsorship opportunities,
oversee all rental programs, promote the City's facilities, manage the community services ,
revenue programs, and be the contact point for all rental requests as well as coordinate the rental
process. A new Community Services Marketing Manager position will perform these functions.
An additional program will get underway during fiscal year 1999/2000 for a family entertainment
program that will provide five to six entertainment events such as the current Easter weekend
event designed to provide family entertainment to the community as well as expand on cultural
arts offerings. These can be interspersed with sponsored events as well as be coordinated with
special events throughout the year. This program will add to the current family entertainment
offerings of concerts and movies in the parks. This program can take advantage of the off-season
availability of the Sports Complex to enhance these community service offerings.
The Library remains a success story in Rancho Cucamonga with high usage and tremendous
community support. Due to the continued interest and demand for children's programming, there
will be modest expansion of the Children's Storytime program by adding more hours to the
program during fiscal year 1999/2000. There will be a modest addition of more new books and
an upgrade of the library's automation system, evolving the catalog and associated data files into
the Windows format and funds are programmed for the update to the Library Master Plan. Two
Library Pages will be added next fiscal year to enable shorter information and check-out lines, as
well as faster processing of materials to get new items on the shelves. The Library Department
continues to be aggressive in seeking grant funds and seeking fund raising opportunities, as well '
as promoting its successful annual Telethon program. Usage of the Rancho Cucamonga Library
remains among the highest in the State, a direct reflection of the Staffs outstanding customer
service and excellence of Rancho Cucamonga's library program. ,
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' December 9, 1999
The Honorable Mayor
and Members of the City Council
Outstanding political support for libraries at the State level resulted in a 100% increase in Public
Library Foundation funds for the 1999/2000 year ahead and passage of a bond measure that, if
approved by the electorate, will provide a competitive application process to bring state funds to
' cities and counties for the construction of branch libraries throughout the State.
The GIS/Special Districts Division of Administrative Services created the City's first ever
Intranet early in fiscal year 1999/2000. The R.C. Intranet is an internal web site, similar to sites
found on the Internet, but only accessible to employees and will be the central communication
tool of the City. The Intranet features the City Council, City Manager, Department Heads and
members of staff with applicable titles and telephone extension listings. Additionally, there is a
detailed description of each department and its functions. Also contained on the site are the City
Manager's Weekly, the Grapevine, Employee of the Month, Commuter of the Month, along with
directional maps to the City from the Ontario Airport and San Diego County (a quick look-up if
someone is requesting directions). A listing of phone and fax numbers for departments and
offsite locations is also included. An added feature of the Intranet will be individual department
sections. Each department will be responsible for updating their section with such information as
upcoming events, special online applications, documents and other pertinent data.
Development activity has continued to increase dramatically as the economy strengthens. It is
vital that economic development continues effectively with expeditious as well as consistent
application of high development standards. The Engineering Division will increase its contract
plan check and inspection services to accommodate the high level of public as well as private
development activity. The Building and Safety Division continues to address the growth in plan
check and inspection service needs. As a result of continued increase in building permit activity,
the department will continue to contract out as many plan checks and additional inspections as
may be practical. Additional supplemental contractual inspection services can also be arranged
on an elective fee basis for larger projects as needed.
While inspection and plan checking services can more easily be contracted, there is a need for
greater in-house planning capabilities. The Planning Division has long been limited through
cutbacks early in the decade that resulted in a loss of one third of its workforce. However,
increased application workloads within the City, more monitoring of development adjacent to the
' City, as well as increased workload due to the major General Plan Revision program require that
these capabilities must be expanded. Both private and public projects have increased as well as
public counter contacts that currently average between 500-600 per month. In order to effectively
' address this increased activity, two Assistant Planners will be hired during the 1999/2000 fiscal
year.
City Facilities will be adding two full time maintenance positions and will restructure the
' janitorial program to improve the level of facilities maintenance while providing for an overall
cost savings in the janitorial contract for fiscal year 1999/2000. The generic and more simplistic
tasks will be managed with a combination of seasonal and contract employees. More specialized
' tasks will fall under the purview of this new crew. Public Works will add two full-time
maintenance positions funded through special districts to keep up with the increased demand due
to new landscape areas being developed as well as to address the needs of two new neighborhood
parks that will be added to the City's park maintenance inventory.
1
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December 9, 1999 t
The Honorable Mayor
and Members of the City Council
The Redevelopment Agency continues to focus on economic development opportunities in the
commercial, industrial and residential sectors. Business retention and attraction efforts are
expected to gain a greater level of attention because of the competitiveness in the market for
existing and relocating firms. As part of this effort,the Agency will continue to work with major '
land owners, such as General Dynamics, in attracting new industrial companies to our area and
AutoNation on a community interest sign. The Agency will also be using the insights gained
from its economic development strategy to market to companies whose needs fit our
community's resources and strengths.
In July 1998 the Agency retained full ownership of the 93-acre regional commercial site located
just north of Foothill Boulevard along the 1-15 Freeway. During its annual ICSC trade show '
conference participation, the Agency met with seven regional mall developers to discuss the
opportunities of developing the 93-acre site. The Agency will continue to market this site as a
regional commercial site to interested developers.
The Redevelopment Agency recognizes the importance of infrastructure improvements to
enhance the economic strength of the project area. The Agency's assistance in the completion of
major infrastructure improvements has stimulated substantial investment in the project area by the
private sector.
Some of the major capital improvement projects for fiscal year 1999/2000 include completion of
construction of Day Creek Boulevard from Base Line to the Route 30 Freeway. The Hermosa
Avenue storm drain installation and street widening is scheduled for design and construction.
The installation of the Foothill Boulevard Median Island is planned. Four traffic signals will be
installed throughout the City, as well as signal and street rehabilitation in various locations in the
City.
Expansion of the Metrolink parking lot will be constructed, increasing the number of parking
spaces from 300 to 1,000. Retrofit of the Haven Median landscaping to eliminate turf areas will
also occur. Lighting improvements for Church Street Park and renovations of tot lots in several
parks as well as various public facilities capital maintenance improvements are planned.
The challenge continues to be sustaining services for a growing population as well as providing
some tax relief while at the same time addressing increased costs with limited resources. Even as
the economy in Southern California continues to come to life, additional imposed costs will
continue as well as limitations on revenues. Our City must remain vigilant in its legislative ,
efforts to protect its revenues and its ability to provide the needed services which residents and
businesses demand and have come to expect here in Rancho Cucamonga.
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' December 9, 1999
The Honorable Mayor
Iand Members of the City Council
IV. FINANCIAL STATEMENT ANALYSIS
Government Fund Types:
The fiscal operations of the City are primarily accounted for in the governmental fund types
which include the General, Special Revenue, Debt Service and Capital Project funds. The total
fund equity (aggregate fund balances) in these funds of approximately $213.4 million reflects an
increase of approximately $11.1 million over the previous fiscal year. Following is a summary
analysis of the changes in these aggregate fund balances as a result of revenue and expenditure
activity:
iRevenue Analysis
During fiscal year 1998/99, revenue in the governmental type funds amounted to approximately
$99.3 million which reflects a slight decrease of$86,454 when compared to the previous fiscal
year. Following is a schedule showing the various sources of revenue and their changes from the
prior year:
Increase/
(Decrease)
Current Percent From
Revenue Source Revenue of Total 1997/98
' Taxes $ 63,652,593 64.1% $ 2,072,494
Licenses and permits 2,618,571 2.6% 456,190
Fines and forfeits 630,465 0.6% 265,262
' Use of money and property 7,523,284 7.6% (2,354,710)
Intergovernmental 10,867,315 10.90/0 (3,806,733)
Charges for services 5,153,994 5.2% 1,210,057
Development fees 5,324,804 5.4% 1,580,864
Other 3,572,900 3.6% 490,122
Total Operating Revenue $ 99,343,926 100.00/0 $ (86,454)
Due to continued expansion and relocation of retail and commercial facilities in our community,
the City experienced a$2,072,494 increase in tax revenues. This is related primarily to increased
sales and use tax and franchise fees in the General Fund of$859,393 and $467,526, respectively.
Additionally,the Lighting Districts Special Revenue Fund experienced a$221,325 increase in tax
revenues as a result of the City incorporating additional electricity costs into the annual special
tax. New developers pay for electricity directly to the vendor for one year. After that time, the
developer pays the City,through the special tax, who in tum pays the vendor.
Use of money and property decreased $2,354,710 from the prior year due to the effects of GASB
Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External
Investment Pools, which was adopted by the City in the prior year. GASB Statement No. 31
established fair value standards for certain investments. 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 statements. Due to the fact
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December 9,1999 '
The Honorable Mayor
and Members of the City Council ,
that the City's investment portfolio had to be marked down to market at June 30, 1999, the
decrease in value offset interest income.
Motor vehicle in lieu fee revenue increases of$355,108 partially offset the overall $3,806,733 '
decrease in intergovernmental revenues. However, Measure I — Local Revenues decreased $3.6
million from the prior year due to the prior year receipt of significant reimbursements from Cal
Trans. Community Development Block Grant revenues also decreased $519,133 due to fewer '.
projects being completed in the current year.
The increase in charges for services was a direct result of increased development activity. This is
evidenced by increases in planning fees, engineering fees and plan check fees in the amounts of '
$317,411, $575,187 and $468,341, respectively. These increases in fees were substantially
expended through current year operations.
Development fees also grew due to increased development activity within the City. Total
revenues grew by $1,580,864. Park development, beautification and systems development fees
increased $471,759,$215,725 and $679,594,respectively.
Expenditure Analysis '
Expenditures in the governmental funds for 1998/99 totaled approximately $91.9 million for an
increase of$12.1 million from the previous year. The table below shows 1998/99 expenditures
and other uses by function compared to the prior year:
Increase/
(Decrease)
Current Percent From
Function Expenditures of Total 1997/98
General government $ 14,574,932 15.8% $ 2,633,975
Public safety 11,362,741 12.4% 598,565
Public safety - fire district 10,169,656 11.1% 678,715
Engineering and public works 9,677,627 10.5% 701,546
Community development 8,816,323 9.6% 791,313
Community services 4,070,031 4.4% 380,676
Capital outlay 8,247,710 9.0% 2,355,813
Debt service 25,076,214 27.2% 4,038,109
Total Expenditures $ 91,995,234 100.0% $ 12,178,712
General government expenditures increased $2.6 million. The General Fund contributed
$1,433,181 to this increase due to the following: 1)Administrative services expenditures grew by
$261,740 as a result of computer equipment depreciation charges being consolidated from other
City departments into the Management Information Services division of the Administrative
xxiv
December 9, 1999
The Honorable Mayor
and Members of the City Council
Services Department; 2) Redevelopment Agency administration costs increased $285,957 due to
more RDA reimbursable project work being performed by City staff; and 3) City facilities costs
increased $530,300 over the prior year due to the addition of two new full-time Maintenance
Workers, additional part-time Maintenance Workers, additional maintenance supplies and
increases in various contract services required to maintain the various City facilities. The
majority of the remaining increase was due to increased expenditures in the Redevelopment
Agency Capital Projects Fund of$899,381. The increased costs consisted primarily of design
work that began for construction of the Hermosa Storm Drain and design work that began for
construction of the Foothill Boulevard medians.
A portion of the increase in capital outlay expenditures was due to an overall increase of
$1,011,997 in non-RDA special revenue funds. More specifically, 1) Gas Tax expenditures
increased $367,026; 2) Park Development expenditures increased $212,992 primarily due to
security lighting that was installed at Windrows Park and Etiwanda Creek Park; 3) Systems
Development and Measure I expenditures increased $417,875 and $839,727, respectively,
primarily due to work performed on the construction of Day Creek Blvd. from Baseline to
Highland; and 4) Community Development Block Grant expenditures decreased $564,448 due to
fewer grant funded projects being completed in the current year. The remaining increase in
capital outlay expenditures was due to the Redevelopment Agency Capital Projects Fund costs
' which increased $1,162,269 as a result of the construction work on the Route 30/Day Creek
Boulevard connection.
Proprietary Fund Types:
Internal Service Funds
The City maintains internal service funds for Vehicle Replacement and Data Processing
Equipment/Technology Replacement. These funds are supported by user charges to customers.
Internal service funds account for services to the various departments of the City. The following
represents activity during the current(1998/99)and the previous(1997/98)fiscal years:
1998/99 1997/98
tOperating revenues $ 1,429,060 $ 680,180
Non-operating revenues 895,935 887,098
Operating transfers in 4,500 3,600,000
Total financing sources 2,329,495 5,167,278
Less: Operating expenses 345,978 299,653
Net income/(loss) $ 1,983,517 $ 4,867,625
' These funds enable systematic amortization and replacement of various city equipment. These
internal service funds are currently fully funded.
xxv
December 9, 1999 '
The Honorable Mayor
and Members of the City Council '
Enterprise Fund
The City's Sports Complex enterprise fund was established for the Rancho Cucamonga Sports ,
Complex,more commonly known as the Epicenter. This fund is supported by charges to
customers,rental fees and an admission tax. This fund accounts for personnel operating costs
directly associated with the operations of this facility. The following represents activity during '
the current(1998/99)and the previous(1997/98) fiscal years:
1998/99 1997/98 '
Operating revenues $ 734,507 $ 777,774
Non-operating revenues 76,179 170,638
Operating transfers in 269,200 209,289
Total financing sources 1,079,886 1,157,701
Less: Operating expenses 1,781,131 1,682,976
Plus: Depreciation related
to contributed capital 429,992 429,992
Net income/(loss) $ (271,253) $ (95,283) ,
The Sports Complex Enterprise Fund had a net reduction in retained earnings of$271,253 during '
Fiscal Year 1998/99.
V. GENERAL FIXED ASSETS r
General fixed assets of the City are those fixed assets used in the performance of general
governmental functions and exclude the fixed assets of Proprietary Funds. As of June 30, 1999,
the general fixed assets of the City amounted to $115,800,341. This amount represents the
original cost of the assets, net of additions and deductions from July 1, 1998 to June 30, 1999 and
is considerably less than their fair value. The system of accounting presently recommended by
the Governmental Accounting Standards Board (GASB) does not allow for the recording of
depreciation of general fixed assets as an expense of governmental funds.
xxvi
December 9, 1999
The Honorable Mayor
and Members of the City Council
VI. INDEPENDENT AUDIT
The required audit of the books of accounting and financial records, and transactions of all
' departments of the reporting entity was conducted by independent certified public accountants
selected by City Council. The auditor's opinion has been included in the Financial Section of this
report.
VII. AWARDS
' The Government Finance Officers Association of the United States and Canada(GFOA)awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
30, 1998. The Certificate of Achievement is a prestigious national award recognizing
conformance with the highest standards for preparation of state and local government financial
reports.
In order to be awarded a Certificate of Achievement, a government unit must public an easily
readable and efficiently organized comprehensive annual financial report, whose contents
conform to program standards. The CAFR 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 eleven consecutive years. We
believe our current report continues to conform to the Certificate of Achievement program
requirements, and we are submitting it to GFOA.
VIII. ACKNOWLEDGMENTS
' The preparation of this report could not have been accomplished without the efficient and
dedicated service of the entire staff of the Finance Department and the administration staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the financial operations of the City
in a responsible and progressive manner.
Respectfully submitted,
Jack Lam,AICP Tamara L. Layne
' City Manager Finance Officer
xxvii
CITY OF RANCHO CUCAMONGA, CALIFORNIA
CITY OFFICIALS
JUNE 30, 1999 ,
CITY COUNCIL '
Name Term Expires
Wiliam J.Alexander Mayor 2002
Diane Williams Mayor Pro-Tem 2002
Paul Biane Council Member 2000
James V. Curatalo Council Member 2002
Bob Dutton Council Member 2000
ADMINISTRATION AND DEPARTMENT HEADS
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency Jack Lam
Deputy City Manager Vacant
City and Redevelopment Agency Attorney James L. Markman
Treasurer(tens expires 2000) James Frost
City Clerk (tens expires 2000) Debra Adams '
Administrative Services Director Lawrence I.Temple
Building and Safety Official Bill Makshanoff
Community Development Director Rick Gomez '
Community Services Manager Kevin McArdle
City Engineer Joe O'Neil '
Finance Officer Tamara L. Layne
Fire Chief Dennis Michael
Library Director Deborah Clark
City Planner Brad Buller
Police Chief Rodney Hoops
Redevelopment Agency Director Linda Daniels
xxviii
City of Rancho Cucamonga
Organization Chart
City Treasurer City Council City Clerk
City Manager
k
AdmtnlstraNve Community
Services Development
Building and Engineering, Planning Community Flre Law Library
Safety Public Works Services District Enforcement Services
&Maintenance
1
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Rancho Cucamonga,
California r
For its Comprehensive Annual
Financial Report '
for the Fiscal Year Ended
June 30, 1998 ,
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports(CAFRs) achieve the highest
standards in government accounting
and financial reporting.
President
QWAV
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Executive Director
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1
1
1
1
1
1
1
1 City of Rancho Cucamonga
1 Comprehensive Annual Financial Report
1 June 30, 1999
1
1 Financial Section
1
1
1
1
1
1
'
N
nce 203 North Brea Boulevard Brandon W.Burrows
$UIte 203 Donald L.Parker
1 & Michael K.Chu
hard Brea, ) 6 2-002 4056
' g (714) 672-0022 David E.Hate
AVmhssMml Leiponlian
Fax (714) 672-0331 Donald G.Slater
CERTIFIED PUBLIC ACCOUNTANTS
Refired
' Robert C.Lance
910.1.
Richard C.Soil
City Council Fred J.Lunghard,Jr.
City of Rancho Cucamonga
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
' INDEPENDENT AUDITORS' REPORT
' We have audited the general purpose financial statements of the City of Rancho
Cucamonga, as of and for the year ended June 30, 1999 as listed in the accompanying table of contents.
These general purpose financial statements are the responsibility of the City's management. Our
responsibility is to express an opinion on these general purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the
' general purpose financial statements are free of material misstatement. An audit includes examining, on a
test basis,evidence supporting the amounts and disclosures in the general purpose financial statements.
An audit also includes assessing the accounting principles used and significant estimates made by
' management, as well as evaluating the overall general purpose financial statement presentation. We believe
that our audit provides a reasonable basis for our opinion.
In our opinion,the general purpose financial statements referred to above present fairly, in
' all material respects, the financial position of the City of Rancho Cucamonga, at June 30, 1999, and the
results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity
with generally accepted accounting principles.
The required supplementary information is not a required part of the basic financial
statements but is required by the Governmental Accounting Standards Board. We have applied certain
' limited procedures, which consisted principally of inquiries of management regarding the methods of
measurement and presentation of the supplementary information. However,we did not audit the information
and express no opinion on it. In addition,we do not provide assurance that the City of Rancho Cucamonga
' is or will become year 2000 compliant,that the City of Rancho Cucamonga's year 2000 remediation efforts
will be successful in whole or in part or that parties with which the City of Rancho Cucamonga conducts
business will be year 2000 compliant.
' Our audit was made for the purpose of forming an opinion on the general purpose financial
statements taken as a whole. The supplemental schedules listed in the accompanying table of contents are
presented for purposes of additional analysis and are not a required part of the general purpose financial
' statements of the City of Rancho Cucamonga. Such information has been subjected to the auditing
procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly
presented in all material respects in relation to the general purpose financial statements taken as a whole.
' September 23, 1999
MEMBER
CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
1
THIS PAGE INTENTIONALLY LEFT BLANK '
2
' CITY OF RANCHO CUCAMONGA
' General Purpose Financial Statements-Overview
' The following General Purpose Financial Statements, along with the Notes to General Purpose Financial
Statements, present an overview of the Citys financial position at June 30, 1999 and the results of its
operations and the cash flows of its proprietary fund types for the year then ended.
Governmental Fund Types-includes General, Special Revenue, Debt Service and Capital Projects Funds
through which most governmental functions are financed.
Proprietary Fund Types-includes the Enterprise Funds and the Internal Service Funds which account for
activities which are similar to those found in the private sector.
' Fiduciary Fund Types-includes Agency Funds which are used to account for assets held by the City as
an agent for individuals, private organizations, other governmental units and/or other funds.
Account Groups- used to establish control and accountability over the Citys General Foxed Assets and
General Long-Term Obligations.
' 3
CITY OF RANCHO CUCAMONGA ,
COMBINED BALANCE SHEET-ALL FUND TYPES
AND ACCOUNT GROUPS
JUNE 30,1999 '
GOVERNMENTAL FUND TYPES ,
Special Debt Capital
General Revenue Service Projects
ASSETS AND OTHER DEBITS '
Cash and investments(Notes 1 and 3) $ 39,171,167 $ 36,866,809 $ 20,657,313 $ 84,985,362
Cash and Investments with fiscal agent(Note 3) - - 2,577 125
Investment-land held for resale(Note 1) - - - 8,513,931
Receivables(net of uncollectibles) 2,880,186 1,727,462 3,046,825 14,070,836 '
Due from other funds(Note 12) 774,667 51,897 97,859 6,571,106
Deposits 430,500
Prepaid charges 975,037 104,237 '
Prepaid PERS costs
Advances to other funds(Note 12) 19,923,048
Fixed assets-net book value(Notes 6 and 7)
Amount available In debt service funds
Amount to be provided for retirement '
of general long-term debt -
Total Assets and Other Debits $__63 724 105 $ 38,750,405 $ 23,804,574 $ 114,571,860
LIABILITIES,FUND EQUITY AND OTHER CREDITS
Liabilities: ,
Accounts payable $ 866,909 $ 1,765,162 $ 969,201 $ 716,612
Accrued payroll 392,125 493,004 -
Accrued employee benefits (Notes land 10) 1,690,194 725,395 -
Deposits - - - 3,864
251,40 ,
Due to other funds(Note 12) 4,335,046 5 38,191 2,731,838
Due to other governments - 331,712 611
Deferred revenue(Note 9) 11,607,368 131,041
Claims payable(Notes 1 and 10) 85,444 ,
Obligation under capital leases(Note 10) -
Bond indenture reserve requirements
Payable to trustee -
Advances from other funds(Notes 10 and 13) 300,000
Bonds and notes payable(Note 10) - - - -
Developer loans payable(Note 10)
Total Liabilities 18,977,086 3,997,719 1,008,003 3,452,314
Fund Equity and Other Credits:
Contributed capital - - - '
Investment in general fixed assets
Retained earnings:
Reserved(Note 13)
Unreserved - - - - ,
Fund balances:
Reserved(Note 13) 11,235,003 13,038,223 495,740 23,968,369
Unreserved:
Designated(Note 13) 33,512,016 5,681,404 22,300,831 85,754,269 '
Undesignated 16,033,059 1,396,908
Total Fund Equity and Other Credits 44,747,019 34,752,686 22,796,571 111,119,546
Total Liabilities, Fund Equity and Other Credits $__63 $ 38,750,405 $ 23,804,574 $ 114,571,860 ,
See Notes to Financial Statements '
4
Exhibit A
' Page 2 of 2
FIDUCIARY
' PROPRIETARY FUND TYPES FUND TYPE ACCOUNT GROUPS
eneral eneral TOTALS
portleEnter rise Internal Fixed Long-Term (Memorandum Only)
x Service Agency Assets Debt 1 9 9 9 1 9 9 8
' $ 158,377 $ 20,155,109 $ 20,239,835 $ $ $ 222,233,972 $ 199,092,971
- - 2,702 5,826,860
- - 8,513,931 8,430,196 227,153 2
8,999 67,024 2,028,485 18,826,932
7,495,529 4,086,456
430,500 430,500
1,079,274 202,179
' - - 1,533,634
19,923,048 22,097,004
20,344,008 1,367,629 115,800,341 137,511,978 135,880,688
- - - 22,300,831 22,300,831 21,665,933
' 156,189,887 156,189,887 163,464,501
$ 20,511,384 $ 21,589,762 $ 20,466,988 $ 115,800,341 $ 178,490,718 $ 597,710,137 $ 581,537,854
' $ 47,496 $ 314,227 $ 265,669 $ _ $ $ 4,945,276 $ 3,581,676
11,825 9,529 906,483 721,116
1,995,494 4,411,083 3,898,302
' - 9,105,924 - 9,109,788 8,091,298
139,049 7,495,529 4,086,456
332,323 327,778
11,738,409 9,578,510
' _ 120,693 206,137 336,082
257,500 257,500 415,368
1,457,580 1,457,580 1,457,580
9,628,286 - - 9,628,286 9,376,306
_ 19,623,048 19,923,048 22,097,004
141,510,000 141,510,000 145,195,000
14,983,983 14,983,983 16,016,929
198,370 314,227 20,466,988 178,490,718 226,905,425 225,179,405
' 20,313,014 3,750,000 _ _ 24,063,014 23,393,006
00
115,8 ,341 115,800,341 115,009,127
17,525,535 - - - 17,525,535 15,542,154
' - - - 112,740
-
48,737,335 51,125,225
_ 147,248,520 134,982,521
17,429,967 16,193,676
20,313,014 21,275,535 115,800,341 370,804,712 356,358,449
' $ 20,511,384 $ 21,589,762 $ 20,466,988 $ 115,800,341 $ 178,490,718 $ 597,710,137 $ 561,537,854
1 5
CITY OF RANCHO CUCAMONGA '
COMBINED STATEMENT OF REVENUES, ,
EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 1999
GOVERNMENTAL FUND TYPES '
Special Debt Capital
Revenues: General Revenue Service Projects
Taxes $ 23,888,608 $ 16,090,905 $ 17,911,293 $ 5,761,787 '
Licenses and permits 2,618,571 -
Fines and forfeits 630,465
Use of money and property 1,761,657 1,546,711 202,258 4,012,658
Intergovernmental 5,488,693 5,378,622 - _ '
Charges for services 3,549,154 1,604,840
Development fees - 5,324,804 - _
Other 2,831,074 675,188 175 66,463
Total Revenues 40,768,222 30,621,070 18,113,726 9,840,908 '
Expenditures:
Current:
General government 9,196,365 2,752,991 94,564 2,531,012
Public safety 10,726,639 631,525 - 4,577 '
Public safety-fire protection - 10,169,656 - _
Engineering and public works 7,420,170 2,257,457 - _
Community development 3,522,021 5,294,302 - -
Community services 1,432,590 2,637,441 - -
3550 '
Capital outlay - 4,435,077 262,494 , ,139
Debt service:
Principal 4,417,868 130,000 8,932,646 795,740
Interest and fiscal charges 44,093 64,976 6,392,770 4,298,121 ,
Total Expenditures 36,759,746 28,373,425 15,682,474 11,179,589
Excess of Revenues over
(under)Expenditures 4,008,476 2,247,645 2,431,252 (1,338,681)
Other Financing Sources(Uses): ,
Operating transfers in - 1.481,561 6,803,336 3,306,035
Operating transfers out (1,494,077) (109,552) (7,168,158) (3,251,222)
Transfer out to agency fund - (975,000) ,
Gain on sale of fixed assets 8,174
Proceeds of long-term debt 7,516,044
Total Other Financing
Sources(Uses) (1,494,077) 1,380,183 (1,339,822) 7,570,857
Excess of Revenues and Other '
Sources over(under) Expenditures
and Other Uses $ 2,514,399 $ 3,627,828 $ 1,091,430 $ 6,232,176
Fund Balances: '
Beginning of Fiscal Year-
-as previously reported $ 43,766,254 $ 31,104,403 $ 21,705,141 $ 105,725,624
Restatements(Note 13) (1,533,634) 20,455 (838,254) ,
Beginning of Fiscal Year-as restated 42,232,620 31,124,858 21,705,141 104,887,370
Excess of Revenues and Other
Sources over(under) Expenditures '
and Other Uses 2,514,399 3,627,828 1,091,430 6,232,176
End of Fiscal Year(Exhibit A) $ 44,747,019 $ 34,752,686 $ 22,796,571 $ 111,119,546
See Notes to Financial Statements
6 ,
' Exhibit B
Page 2 of 2
' TOTALS
(Memorandum Only)
1999 1998
' $ 63,652,593 $ 61,580,099
2,618,571 2,162,381
630,465 365,203
7,523,284 9,877,994
' 10,867,315 14,674,048
5,153,994 3,943,937
5,324,804 3,743,940
3,572,900 3,082,778
' 99,343,926 99,430,380
14,574,932 11,940,957
' 11,362,741 10,764,176
10,169,656 9,490,941
9,677,627 8,976,081
8,816,323 8,025,010
' 4,070,031 3,689,355
8,247,710 5,891,897
14,276,254 10,218,425
10,799,960 10,819,680
' 91,995,234 79,816,522
7,348,692 19,613,858
' 11,590,932 14,300,201
(12,023,009) (18,109,490)
(975,000) (1,609,180)
' 6,174
7,516,044 7,230,377
6,117,141 1,811,908
' $ 13,465,833 $ 21,425,766
1
$ 202,301,422 $ 181,257,459
' (2,351,433) (381,803)
199,949,989 180,875,656
' 13,465,833 21,425,766
$ 213,415,822 $ 202,301,422
' 7
,E
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES,EXPENDITURES ,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS) ,
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30,1999
GENERALFUND
Variance-
Favorable
Budget Actual (Urrfatrorable)
Revenues: $ 22,716,870 $ 23,688,608 $ 1,171,736 ,
TaxO8 2,142,500 2,618,571 476,071
Licenses and permits 493 2pp 630,465 137,265
Fines and forfeits 1,973,740 1,761,657 (212,083)
Use of money and property - 377,623
Inter ovemmental 5,111,070 5,468,693
9 2,939,460 3,549,154 1,209,674
Charges for services - -
Development fees 2,871,537 2,831,074 (40,463)
Other ,
97,648,397 40,766222 3,119,825
Toted Revenues
Expenditures:
Current: 10,699,510 9,596,035 1,103,475
General government 10,945,776 10,809,970 135,806
af ,
Public sooty
- - -
Publicsafety-fire protection 8095,490 7,713,491 381,999
Engineering and public works 42sg 879 4,150,146 106,733
Community development
Community services 1,504,564 1,441,681 62,663
- - - ,
Capital outlay
Debt service: 127,866 4,417,666 (4290,000)
Principal 44093 44093 -
Interest and fiscal charges ,
Toted Expenditures 35,676,180 38,173,464 (2,497,304)
Excess of Revenues over 1,972217 2,594,738 622,521
(under)Expenditures
Other Financing Sources(Uses): - ,
Operating transfers in (1,016.20D) (1,494,077) (478,877)
Operating transfers out - - -
Transfer out to agency fund - -
Sale of fixed assets
Proceeds of long-term debt
Total Other Financing (1,015,200) (1,494,077) (478,877)
Sources(Uses)
Excess of Revenues and Other Sources ,
over(under)Expenditures and Other 957,017 1,100,661 143,644
Uses(Budgetary Basis)
Adjustments: 1,413,736 1,413,736
To adjust for encumbrances(Note 1) '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses (GAAP Basis)-Budgetary 957,017 2,514,399 1,557,382
Classifications
Other Adjustments: '
To record excess of Revenues and Other
Sources over(under)Expenditures and Other
Uses for nonbudgeted funds(Nate 1)
Excess of Revenues and Other Sources '
over (under)Expenditures and Other
Uses(GAAP Beata) $ 957077 $ 2,514,399 $ 1,557,382
Fund Balances: 43766254 $ 43766254
Restatements(Nota $ -
Beginning of Fiscal Year-as previously reported $ ,(1 833 634) (1 533,634)
Beginning of Fiscal Year•as restated ,
43,766,254 42,232,620 (1,533,634)
Year
Excess of Revenues and Other Sources
over(under)Expenditures and Other 957,017 2,514,399 1,557,382
AA
Uses (GP Basis) 23,748 ,
End of Fiscal Year(Exhibit A) $ 4423,27
,71 $ 44,747,019 $
See Notes to Financial Statements
8 '
Exhibit C
' Page 2 of 4
' SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS
Variance- Variance-
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ 15,800,560 $ 16,090,905 $ 290,345 s 14,782,292 $ 17,911,293 $ 3,129,001
' 1,187,460 1,489,480 302,020 - 202,258 202,258
7,115,435 5,378,822 (1,736,813)
1,458,820 1,604,840 146,020
2,953,190 5,134,193 2,181,003 - -
1,228,120 675,188 (552,932) 175 175
29,743,585 30,373,228 629,643 14,782,292 18,113,726 3,331,434
' 3,199,818 2,773,677 426,141 647,735 178,857 468,878
711,160 631,525 79,635
10,172,270 10,393,169 (220,919)
3,103,691 2,258,349 845,342 - -
5,975,616 5,372,060 603,556 - -
3,102,988 2,679,621 423,367 - -
11,908,474 7,250,489 4,657,985 507,750 673,941 (166,191)
130,000 130,000 - 9,288,190 8,932,646 355,544
' 81,830 64,976 16,654 - 6,392,770 (6,392,770)
38,385,847 31,553,886 6,831,961 10,443,675 16,178,214 (5,734,539)
(8,642,262) (1,180,658) 7,461,604 4,338,617 1,935,512 (2,403,105)
' 846,000 1,481,558 635,558 11,281,480 6,803,336 (4,478,144)
(59,447) (109,552) (50,105) (9,717,629) (7.168,158) 2,549,471
(975,000) (975,000)
' - 8,174 8,174 - -
2,350,000
786,553 1,380,180 593,627 2,938,851 (1,339,822) (1,928,673)
' (7,855,709) 199,522 8,055231 7,277,468 595,690 (6,681,778) �
' 3,180,461 3,180,461 495,740 495,740
(7,855,709) 3,379,983 11235,692 7,277,468 1,091,430 (6,186,038)
247,845 247,845
' $ (7,855,709) $ 3,627,828 $ 11,483,537 $ 7,277,468 $ 1,091,430 1__±,186,038L
' $ 31,104,403 $ 31,104,403 $ - $ 21,705,141 $ 21,705,141 $ -
20,455 20,455
31,104,403 31,124,858 20,455 21,705,141 21,705,141
' (7,855,709) 3,627,828 11,483,537 7,277,468 1,091,430 (6,186,038)
$ 23,248,694 $ 34,752,686 $ 11,503,992 $ 28,982.609 $ 22,796,571 $ (6,186,038)
' 9
CITY OF RANCHO CUCAMONGA
COMBINED STATEMENT OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS) '
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30,1999
CAPITAL PROJECTS FUNDS '
Variance-
Favorable
Budget Actual (Unfavorable)
Revenues:
Texas $ 4,947,384 $ 5,761,787 $ 814,403
Ucenses and permits - -
Fines and forfeits - -
4,012,49
Use of money and property 101,500 7 3,910,997 ,
Intergovernmental - -
Charges for services
Development fees -
Other 66,463 66,463
Total Revenues 5,048,884 9,840,747 4,791,883 ,
Expenditures:
Current:
General government 3,293,272 2,739,735 553,537
Public safety 20,000 5,033 14,967 '
Public safety-fire protection - -
Engineering and public works - -
Community development - -
Community services - - -
5,876,99 ,
Capital outlay 9,440,490 0 3,563,500
Debt service:
Principal 286,610 795,740 (509,130)
Interest and fiscal charges 335,640 4,296,121 (3,962,481)
Total Expenditures 13,376,012 13,715,619 (339,807) '
Excess of Revenues over
(under)Expenditures (8,327,128) (3,874,872) 4,452,256
Other Financing Sources (Uses): ,
Operating transfers in 3,549,922 3,306,035 (243,887)
Operating transfers out (3,301,415) (3,251,222) 50.193
Miscellaneous -
Sale of fixed assets
Proceeds of long-term debt 6,499,831 7,516,044 (983,787) '
Total other Financing
Sources(Uses) 8,748,338 7,570,857 (1,177,481)
Excess of Revenues and Other Sources
over(under)Expenditures and Other ,
Uses(Budgetary Basis) 421.210 3,695,985 3,274,775
Adjustments:
To adjust for encumbrances(Note 1) 2,536,030 2.536,030
Excess of Revenues and Other Sources '
over(under)Expenditures and Other
Uses (GAAP Basis)-Budgetary
Classifications 421,210 6232,015 5,810,805
Other Adjustments: ,
To record excess of Revenues and Other
Sources over(under)Expenditures and Other
Uses for nonbudgeted funds(Note 1) 161 161
Excess of Revenues and Other Sources
over (under)Expenditures and Other ,
Uses(GAAP Basis) $ 421,210 $ 6,232,176 $ 5,810,966
Fund Balances:
Beginning of Fiscal Year-as previously reported $ 105,725,624 $ 105,725,624 $Restatements(Note 13) - (63e254) (838254) '
Beginning of Fiscal Year-as restated 105,725,624 104,887,370 (838,254)
Excess of Revenues and Other Sources
over(under)Expenditures and Other
Uses (GAAP Basis) 421.210 6,232,176 5,810,966 ,
End of Fiscal Year(Exhibit A) $ 106,146,834 $ 111,119,546 $ 4,972,712
See Notes to Financial Statements
10 ,
Exhibit C
' Page 4 of 4
TOTALS (MEMORANDUM ONLY)
1999 1998
Variance-
Favorable
Budget Actual (Unfavorable) Actual
$ 58,247,106 $ 63,652,593 $ 5,405,487 $ 61,580,099
2,142,500 2,618,571 476,071 2,162,381
493,200 630,465 137,265 365,203
' 3,262,700 7,465,892 4,203,192 9,877,994
12,226,505 10,867,315 (1,359,190) 14,674,048
3,798,300 5,153,994 1,355,694 3,943,937
2,953,190 5,134,193 2,181,003 3,743,940
4,099,657 3,572,900 (526,757) 2,527,198
87,223,158 99,095,923 11,872,765 98,874,800
' 17,840,335 15288,304 2,552,031 13,147,653
11,676,936 11,446,528 230,408 11,176,833
10,172,270 10,393,189 (220,919) 9,490,941
11,199,181 9,971,840 1,227,341 9,784,340
10,234,495 9,522,206 712,289 8,300,385
' 4,607,552 4,121,502 486,050 3,748,160
21,856,714 13,801,420 8,055,294 9,132,582
9,832,668 14,276,254 (4,443,566) 10,218,425
461,563 10,799,960 (10,338,397) 10,819,680
' 97,861,714 99,6212D3 (1,739,489) 85,818,999
(10,658,556) (525280) 10,133,276 13,055,801
' 15,677,402 11,590,929 (4,086,473) 14,300,201
(14,093,691) (12,023,009) 2,070,682 (18,109,490)
(975,000) (975,000) - (1,053,600)
' 6,174 8,174
10,849,831 7,516,044 (3,333,787) 7,230,377
11,458,542 6,117,138 (5,341,404) 2,367,488
' 799,986 5,591,858 4,791,872 15,423,269
7,625,969 7,625,969 6,002,477
799,986 13,217,827 12,417,841 21,425,766
248,006 248,006
' $ 799,986 $ 13,465,833 $ 12,665,847 $ 21,425,766
$ 202,301,422 $ 202,301,422 $ - $ 181,257,459
' - (2,351,433) (2,351,433) (381,603)
202,301,422 199,949,989 (2,351,433) 160,675,656
' 799,986 13,465,833 12,665,847 21,425,766
S 203,101,408 $ 213,415,872 S 10,314,414 S 202,301,422
' 11
CITY OF RANCHO CUCAMONGA Exhibit D
COMBINED STATEMENT OF REVENUES,EXPENSES AND ,
CHANGES IN RETAINED EARNINGS
ALL PROPRIETARY FUND TYPES '
FOR THE FISCAL YEAR ENDED JUNE 30,1999
TOTALS(Memorandum Only) '
Enterprise Internal Year ended June 30,
Operating Revenues:
Sports Complex Service 1999 1998
,Charges for services $ 461,734 $ 1,429,060 $ 1,890,794 $ 1,133,056
Rents 272,773 272,773 324,898
Total Operating Revenues 734,507 1,429,060 2,163,567 1,457,954 '
Operating Expenses:
Salaries and benefits 595,702 595,702 595,123
Maintenance and operations 398,362 398,362 379,514 '
Contractual services 328,046 - 328,046 257,544
Vehicle and equipment maintenance 15,599 57,472 73,071 30,095
Depreciation 443,422 286,506 731,928 720,353 ,
Total Operating Expenses 1,781,131 345,978 2,127,109 1,982,629
Operating Income(Loss) (1,046,624) 1,083,082 36,458 (524,675) '
Nonoperating Revenues:
Taxes 71,233 - 71,233 162,296
Interest income - 889,173 889,173 784,599 '
Gain on sale of fixed assets - 6,762 6,762 102,499
Miscellaneous 4,946 4,946 8,342
TotalNonoperating Revenues 76,179 895,935 972,114 1,057,736 ,
Net Income(Loss) Before Operating Transfers (970,445) 1,979,017 1,008,572 533,061
Operating transfers in 427,577 4,500 432,077 3,809,289
Net Income(Loss) (542,868) 1,983,517 1,440,649 4,342,350 '
Add back depreciation related to contributed capital 429,992 429,992 429,992
Increase(Decrease)in Retained Earnings $ (112,876) $ 1,983,517 $ 1,870,641 $ 4,772,342 '
Retained Earnings:
Beginning of Fiscal Year-as previously reported $ 112,876 $ 15,542,018 $ 15,654,894 $ 10,911,393 '
Restatements (28,841)
Beginning of Fiscal Year-as restated 112,876 15,542,018 15,654,894 10,882,552
Increase(Decrease) in Retained Earnings (112,876) 1,983,517 1,870,641 4,772,342 ,
End of Fiscal Year $ $ 17,525,535 $ 17,525,535 $ 15,654,894
See Notes to Financial Statements
12 ,
CITY OF RANCHO CUCAMONGA Exhibit E
' COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 1999
i
TOTALS(Memorandum Only)
' Enterprise Internal Year ended June 30,
Sports Complex Service 1999 1998
Cash Flows from Operating Activities:
Operating Income $ (1,046,624) $ 1,083,082 $ 36,458 $ (524,675)
Adjustment to reconcile Operating Income to Net Cash:
Depreciation 443,422 288,506 731,928 720,353
Miscellaneous Income 4,946 - 4,946 8,342
Adjustment to beginning retained earnings - (28,841)
Changes in Assets and Liabilities:
(Increase)decrease in accounts receivable 195,492 195,492 (104,882)
(Increase)decrease in interest receivable (19,783) (19,783) (47,241
(Increase) decrease in due from Redevelopment Agency 61,428 61,428 (61,428)
Increase(decrease) in accounts payable (35,243) 272,399 237,156 (319,170)
Increase(decrease) in accrued payroll payable (6,033) (6,033) 4,564
Increase(decrease) In due to other funds 42,179 42,179 96,870
' Total Adjustments 706,191 541,122 1,247,313 268,567
Net Cash Provided(Used)by Operating Activities (340,433) 1,624,204 1,283,771 (2561108)
' Cash Flows from Noncapitel Financing Activities:
Taxes 71,233 71,233 162,296
Operating transfers in 427,577 4,500 432,077 3,809,289
' Net Cash Provided(Used) by Noncapital
Financing Activities 498,810 4,500 503,310 3,971,585
' Cash Flows from Capital and Related Financing Activities:
Acquisition of fixed assets - (472,004) (472,004) (225,788)
Proceeds from sale of fixed assets 6,762 6,762 102,499
' Net Cash Provided(User!) by Capital and
Related Financing Activities (465,242) (465,242) (123,289)
' Cash Flows from Investing Activities:
Interest income 889,173 889,173 784,599
Net Cash Provided(Used) by Investing Activities - 889,173 889,173 784,599
Net Increase(Decrease) in Cash and Investments 158,377 2,052,635 2,211,012 4,376,787
' Cash and Investments at Beginning of Year - 18,102,474 18,102,474 13,725,687
Cash and Investments at End of Year $ 158,377 $2Q755,109 $ 20,313,486 $ 18,102,474
SCHEDULE OF NONCASH TRANSACTIONS
Land was contributed to the Sports Complex Enterprise Fund in the amount of$1,100,000 during fiscal year 1998-99.
See Notes to Financial Statements
' 13
Y
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O v
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C7
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a
CITY OF RANCHO CUCAMONGA
' NOTES TO FINANCIAL STATEMENTS
JUNE 30, 1999
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of the Reporting Entity
The City of Rancho Cucamonga was incorporated on November 30, 1977 under the laws of the State
of California and enjoys all the rights and privileges applicable to a General Law City. it is governed
' by an elected five-member board. As required by generally accepted accounting principles,these
financial statements present the City of Rancho Cucamonga (the primary government) and its
component units. The component units discussed below are Included in the reporting entity because
they have the same governing body as that of the primary government and because of their
operational financial relationship with the City of Rancho Cucamonga
Blended component units:
The Rancho Cucamonga Redevelopment Agency was established on May 20, 1981 pursuant to
the State of Califomia Health and Safety Code,Section 33000. Its purpose is to prepare and carry
' out plans for the improvement, rehabilitation and development of blighted areas within the
territorial limits of the City of Rancho Cucamonga Separate financial statements may be obtained
from the Agency.
' The Rancho Cucamonga Public Improvement Corporation was Incorporated on November 14,
1988 under the Non-Profit Public Benefit Corporation Law of the State of Cafifomia. 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(tomnerly,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 not available for the District.
The Rancho Cucamonga Library was pan of the San Bernardino County Library System in which
the City of Rancho Cucamonga participated. Effective July 1, 1994 and pursuant to California
' Code Section 19104, the City withdrew from the County Library System. As of this date, the
library operates as a separate entity under the control of the City of Rancho Cucamonga
Separate financial statements are not available for the library.
' The Rancho Cucamonga Public Financing Authority was established on April 21, 1999 pursuant
to Article I (commencing with Section 6500) of Chapter 5 of Division 7 of Title I of the California
' Government Code. Its purpose is to facilitate the financing and the refinancing of construction,
expansion, upgrading and improvement of the public capital facilities necessary to support the
rehabilitation and construction of residential and economic development within the City.
' 15
City of Rancho Cucamonga. '
Notes to Financial Statements (Continued) '
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
b. Description of Funds ,
Fund Accounting Systems
Governmental accounting systems are organized and operated on a fund basis. A fund is '
defined as an independent fiscal and accounting entity with a self-balancing set of accounts
recording cash and other financial resources, together with all related liabilities and residual ,
equities or balances, and changes therein,which are segregated for the purpose of carrying on
specific activities or attaining certain objectives in accordance with special regulations,restrictions
or limitations.
Types of Funds
Governmental Fund Types ,
General Fund - to account for all unrestricted resources except those required to be
accounted for in another fund. '
Special Revenue Funds-to account for the proceeds of specific revenue sources(other than
major capital projects)that are restricted by law or administrative action to expenditures for '
specked purposes.
Debt Service Funds - to account for the accumulation of resources for, and payment of,
interest and principal on general long-term debt. ,
Capital Projects Funds-to account for financial resources segregated for the acquisition of
major capital facilities(other than those financed by Proprietary Funds). '
Proprietary Fund Tvpes
Enterprise Funds - to account for operations in a manner similar to private business ,
enterprises where the intent is that the costs(expenses, including depreciation)of providing
goods or services to the general public on a continuing leis is to be financed or recovered
primarily through user charges. ,
Internal Service Funds-to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the City or to other governmental ,
units, on a cost-reimbursement basis.
Fiduciary Fund Types '
Agency Funds-to account for assets held by the City as trustee or agent for individuals,
private organizations, or other governmental units, and/or other funds. ,
Account Groups
Foxed Assets and Long-Term Liabilities '
The accounting and reporting treatment applied to the fixed assets and long-term
liabilities associated with a fund are determined by its measurement focus. All '
governmental funds are accounted for on a spending or'financiai flow' measurement
focus. This means that only current assets and current liabilities are generally included
16 ,
' City of Rancho Cucamonga.
' Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
in their balance sheets.Their reported fund balance (net current assets) is considered
a measure of'available spendable resources'. Governmental fund operating statements
present increases(revenues and other financing sources) and decreases(expenditures
and other financing uses) in net current assets. Accordingly,they are said to present a
summary of sources and uses of"available spendable resources'during a period.
Fixed assets used in govemmental fund type operations (general fixed assets) are
accounted for in the General Fixed Assets Account Group, rather than in governmental
funds. Public domain ('infrastructureh general fixed assets consisting of roads, bridges,
curbs and gutters, streets and sidewalks, drainage systems, and lighting systems, are
' not capitalized.
No depreciation has been provided on general fixed assets.All fixed assets are valued
' at historical cost or estimated historical cost ff actual historical cost is not available.
Donated fixed assets are valued at their estimated market value on the date donated.
Fixed assets acquired under lease/purchase contracts are recorded in the Internal
' Service Fund and the General Fixed Assets Account Group. The corresponding liabilities
are recorded in the Intemal Service Fund and the General Long-Term Debt Account
Group. Interest accrued during construction (If any) of fixed assets is capitalized as a
part of the asset cost.
All proprietary funds are accounted for on a cost of services or'capital maintenance'
measurement focus. This means that all assets and all liabilities (whether current or
noncurrent) associated with their activity are included on their balance sheets. Their
reported fund equity(net total assets) is segregated into contributed capital and retained
earnings components.
' Proprietary fund type operating statements present increases(revenues) and decreases
(expenses) in net total assets.
Depreciation of all exhaustible fixed assets used by Proprietary Funds is charged as an
expense against their operations. Proprietary fund fixed assets are reported net of
accumulated depreciation on their balance sheets. Depreciation has been provided over
the estimated useful lives using the straight line method for all classes of fixed assets.The
estimated useful lives are as follows:
Automotive Equipment 5 years
Other Equipment 5-10 years
Long-tens liabilities expected to be financed from governmental funds are accounted for
in the General Long-Term Debt Account Group, not in the governmental funds.
Noncurrent portions of long-term receivables due to governmental funds are reported on
their balance sheets, in spite of their spending measurement focus. Special reporting
' treatments are used to indicate, however,that they should not be considered lavailable
spendable resources', since they do not represent net current assets. Recognition of
governmental fund type revenues represented by noncurrent receivables is deferred until
' they become current receivables. Noncurrent portions of long-term loans receivable are
offset by fund balance reserve accounts.
' 17
City of Rancho Cucamonga ,
Notes to Financial Statements (Continued) '
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Special reporting treatments are also applied to governmental fund inventories (if any) ,
to indicate that they do not represent gavailable spendable resources',even though they
are a component of net current assets. Such amounts are generally offset by fund
balance reserve accounts. '
Because of their spending measurement focus,expenditure recognition for governmental
fund types does not include amounts represented by noncurrent liabilities. Since they ,
do not affect net current assets, such long-term amounts are not recognized as
governmental fund type expenditures or fund liabilities. They are Instead reported as
liabilities in the General Long-Term Debt Account Group. '
c. Functional Classifications
Expenditures of the City are classified by function. Functional classifications are defined as follows: ,
General Government includes legislative activity, City Clerk,City Attorney, City Manager as well
as management or supportive services across more than one functional area '
Public Safety includes those activities which involve the protection of people and property.
Public Safety - Fire Protection includes activities of the fire protection district involved in the '
protection of people and property from fire.
Engineering and Public Works includes all maintenance,engineering and capital improvements ,
which relate to streets,sewers, parks,flood control and other public facilities.
Community Development includes those activities which involve planning and redevelopment as '
well as building and safety.
Community Services includes those activities which involve the providing of recreational,cultural ,
and educational services.
d. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the
accounts and reported in the financial statements. Specifically, it relates to the timing of the
measurements made regardless of the nature of the measurement. '
All governmental funds and Agency funds are accounted for using the modified accrual basis of
accounting. Their revenues are recognized when they become measurable and available as net '
current assets. Revenues considered susceptible to accrual in those funds wherein revenue is
recognized on a modified accrual basis is as follows: property and sales taxes, revenue from the use
of money and property, imerfund transfers, unbilled service receivables and intergovernmental '
revenue are all considered measurable and are recognized as revenue on a modified accrual basis;
licenses, permits, fines and forfeitures and similar items are, for the most part, not susceptible to
accrual and consequently are not recorded until received. Agency funds are purely custodial(assets
equal liabilities) and thus do not involve measurement of results of operations. The assets and '
liabilities are accounted for on a modified accrual basis.
18 '
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Property tax revenue is recognized on the basis of NCGA Interpretation No. 3; (adopted by GASB)
that is, in the fiscal year for which the taxes have been levied providing they become available.
Available means then due, or past due and receivable within the current period and collected within
' the current period or expected to be collected soon enough thereafter to be used to pay liabilities of
the current period. The County of San Bernardino collects property taxes for the City. Tax liens
attach annually as of 12:01 A.M.on the first day in March preceding the fiscal year for which the taxes
are levied. The tax levy is made July 1 and covers the fiscal period July 1st to June 301h. All secured
personal property taxes and one-half of the taxes on real property are due November 1st;the second
installment is due February 1 st. All taxes are delinquent, N unpaid, on December 10th and April 10th
respectively. Unsecured personal property taxes become due on the first of March each year and are
delinquent, If unpaid, on August 31st.
Grants,entitlements,or shared revenues recorded in governmental funds are recognized as revenue
in the accounting period when they become susceptible to accrual, i.e., both measurable and
available (modified accrual basis). Grants received before the revenue recognition criteria has been
met are reported as deferred revenue,a liability account. Such resources not received are reported
as a receivable if the revenue recognition criteria has been met.
Expenditures are generally recognized under the modified accrual basis of accounting when the
related fund liability is incurred; principal and interest on general long-term debt is recognized when
due.
All proprietary funds are accounted for using the accrual basis of accounting. Their revenues are
recognized when they are earned and become measurable, expenses are recognized when they are
incurred if measurable. All proprietary funds apply all authoritative body pronouncements issued prior
to November 30, 1989 and thereafter all FASB pronouncements except those which conflict with or
contradict GASB pronouncements.
e. Budgetary Data
' General Budget Policies
The City Council approves each year's budget submitted by the City Manager prior to the
beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the
Council. Supplemental appropriations,where required during the period, are also approved by
the Council. There were several supplemental appropriations required during the year. A
detailed mid-year review was conducted at which time a revised budget was adopted. There
were no significant non-budgeted financial activities during the year. The City Council may
transfer funds between funds or activities set forth in the budget The City Manager may transfer
' funds between line items within an appropriation as set forth in the budget and may transfer
appropriations between activities within any fund. Budget data presented in the financial
statements are the final adjusted amount. At fiscal year-end all operating budget appropriations
lapse.
Encumbrances
' Encumbrances are estimations of costs related to unperformed contracts for goods and services.
These commitments are recorded for budgetary control purposes in the General, Special
Revenue,and similar governmental funds. Encumbrances outstanding at year-end are reported
' as a reservation of fund balance. They represent the estimated amount of the expenditure
ultimately to result if unperformed contracts in-process at yearend are completed. They do not
constitute expenditures or estimated liabilities.
' 19
City of Rancho Cucamonga ,
Notes to Financial Statements (Continued) '
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Budget Basis of Accounting ,
Budgets for governmental funds are adopted on a basis consistent with generally accepted
accounting principles(GAAP) except that for budgeting purposes on encumbrances are treated ,
as expenditures.
The Combined Statement of Revenues, Expenditures and Changes in Fund Balances-Budget ,
and Actual-All Governmental Funds presents comparisons of the legally adopted budget with
actual data on the budgetary basis. The difference between the budgetary basis and GAAP are
also presented and reconciled on this statement. '
f. Other Accounting Policies
Total Columns on Combined Statements '
'Memorandum Only, captions on combined statements - total columns mean that totals are
presented for overview informational purposes only and that they do not fairy present financial ,
position or results of operations for the governmental unit as a whole in conformity with generally
accepted accounting principles. Imerfund eliminations have not been made in the aggregation
of these totals. '
Investments
Investments are stated at fair value except for the City's investment in land held for resale which ,
is stated at cost as the Agency expects to sell this land with no decline in value.
Claims and Judgments and Compensated Absences '
Claims and Judgments
Only the short-tens liability is reflected as a current liability in all applicable governments]fund ,
types,the remainder of the liability is reported in the General Long Term Debt Account Group.
The short-term liability which will be liquidated with expendable available financial resources
is the amount of settlement reached, but unpaid, related to claims and judgments entered. ,
At June 30, 1999,a liability in the amount of$120,693 is reported in the General Long-Term
Debt Account Group to fund material long-tens judgments and claims against the City. The
City has determined that at June 30, 1999, there are no material incurred but unreported '
claims against the City.
Compensated Absences ,
The City utilizes the General Fund and Special Revenue-Fire District Fund to account for its
compensated absences. The short-term portion is determined to be the amount due to '
employees for future absences which is attributable to services already rendered and which
is expected to be paid during the next fiscal year. The total amount of liability for
compensated absences is segregated between short-tern and long-term as indicated above
and are accordingly reflected in the General Fund, Fire District Special Revenue Fund and ,
General Long-Term Debt Account Group.
Vacation pay is payable to employees at the time a vacation is taken or upon termination of ,
employment. Normally, an employee can not accrue more than one and one-half times his
regular annual entitlement.
20 '
' City of Rancho Cucamonga.
Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability (Continued)
' Sick leave is payable when an employee is unable to work because of illness. For City
employees,those who terminate their employment after fore years of continuous service and
have at least 50%of five years sick leave accrued on the books upon termination may be paid
' for 120 hours of the accrued leave.
For Fire District employees,sick leave may be accumulated indefinitely or an employee with
ten or more years of service shall be eligible to convert unused sick leave to vacation in
accordance with the following with any remainder of hours to still remain unused sick time.
Accumulated Sick
Employee Leave Balance Vacation
Type Prior Calendar Year Conversion Rate
Shift 108-144 hours one-half
Shift 72-108 hours one-fourth
40 hour 72-96 hours one-half
40 hour 48-72 hours one-fourth
Upon service retirement of a public safety employee the option exists to sell back up to one-
half of total accumulated sick time or have the time credited toward service in accordance
with the Public Retirement Law. All unused sick leave is forfeited upon termination,other than
for normal retirement.
Post-Employment Benefits
The City and Redevelopment Agency do not provide post-employment benefits; however,
medical coverage is provided to Fire District personnel and their dependents upon retiremenL
The District recognizes the cost of providing these benefits by recording the insurance
premiums as expenditures. The cost for 14 retirees was$69,687 for the fiscal year ended
June 30, 1999.
Note 2: Stewardship, Compliance and Accountability
' a. Excess of expenditures over appropriations in individual funds at the departmental level are as follows:
Expenditures Appropriations Excess
General Fund:
General Government:
' City Manager $ 481,135 $ 471,685 $ 9,450
Debt Service:
Principal 4,417,868 127,868 4,290,000
' Special Revenue Funds:
Gas Tax:
Community Development 12,202 - 12,202
' Fire District:
Public Safety-Fire Protection 10,393,189 10,172,270 220,919
' 21
City of Rancho Cucamonga ,
Notes to Financial Statements (Continued) '
Note 2: Stewardship, Compliance and Accountability (Continued)
Expend'tufBS Appropriations Excess ,
Debt Service Funds:
Public Improvement Corporation: '
Interest and Fiscal Charges $ 14,245 $ - $ 14,245
Redevelopment Agency
Capital Outlay 673,941 507,750 166,191 ,
Interest and Fiscal Charges 6,378,525 - 6,378,525
Capital Projects Funds: ,
Redevelopment Agency:
Principal 795,740 286,610 509,130
Interest and Fiscal Charges 4,298,121 335,640 3,962,481
Note 3: Cash and Investments '
Cash and investments at June 30, 1999 consisted of the following: ,
Cash on hand $ 7,000
Pooled Cash and Deposits 13,433,118 ,
Pooled Investments 166,329,880
Investment in State Treasury's Investment Pool 42,463,974
Investment with Trustee-Money Market 2,702
Total Cash and Investments $22223s.s7a '
The City adopted GASB Statement No.31,Accounting and Financial Reporting for Certain Investments ,
and for External Investment Pools, as of July 1, 1997. GASB Statement No. 31 establishes fair value
standards for investments in participating interest-earning investment contracts, external investment
pools,equity securities, option contracts,stock warrants, and stock rights that have readily determinable '
fair values. Accordingly,the City reports its investments at fair value in the balance sheet. All investment
income, including changes in the fair value of investments, is recognized as revenue in the operating
statement.
The City follows the practice of pooling cash and investments of all funds except for funds required to be ,
held by outside fiscal agents under the provisions of bond indentures. All investments held are in
compliance with the City's investment policy. '
Interest income earned on pooled cash and investments is allocated to the various funds based on the
average cash balances. Interest income from cash and investments with fiscal agent is credited directly
to the,related fund. ,
Pooled Cash and Non-Negotiable Certificates of Deposit
All pooled cash and non-negotiable certificates of deposit are entirely insured or collateralized. The '
California Government Code requires California banks and savings and loan associations to secure
a City's deposits by pledging government securities as collateral. The market value of pledged
securities must equal at least 110%of a City's deposits. California law also allows financial institutions '
to secure City deposits by pledging first trust deed mortgage rotes having a value of 150%of a City's
total deposits.
The City may waive collateral requirements for deposits which are fully insured up to$100,000 by the ,
Federal Deposit Insurance Corporation(FDIC).
22 ,
City of Rancho Cucamonga.
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
' Cash and Investments with Fiscal Agent
The City has monies held by a trustee pledged to the payment or security of certain bonds,
certificates of participation and lease obligations. The California Government Code provides that
these monies, in the absence of specific statutory provisions governing the issuance of these bonds,
certificates, or leases,may be invested in accordance with the ordinances, resolutions or indentures
1 specifying the types of investments its fiscal agent may make. These ordinances, resolutions, and
indentures are generally more restrictive than the City's general investment policy. In no instance
have additional types of investments, not permitted by the City's general investment policy, been
authorized.
Credit Risk, Carrying Amount, and Market Value of Deposits
Cash and deposits of the City are summarized below. The deposits are classified as to credit risk by
three categories as follows: Category 1 includes deposits that are insured or collateralized,with the
securities held by the City or its agent in the City's name; Category 2 includes deposits which are
uninsured but which are collateralized with the securities held by the pledging financial institution's
trust department in the City's name; Category 3 includes deposits which are uninsured and
uncollateralized, or collateralized with securities held by the pledging financial institutions, or by its
trust department or agent but not in the City's name.
Category Bank Fair
1 2 3 Balance Value
Cash in Bank and Petty Cash $ 307,000 $ 10,796,489 $ - $ 11,103,489 $ 5,829,586
Certificates of Deposit 400,000 7,210,532 _ 7,610,532 7,610,532
Totals $ $ 18.007.021 $ _ $ ] q Q $ 13.440.118
Pooled Investments
Authorized Investments
Under provisions of the City's Investment Policy, and in accordance with Section 53601 of the
California Government Code,the City may invest in the following types of investments:
Securities of the U.S. Government, or its agencies
Small Business Administration Loans
Certificates of Deposit
Bankers Acceptance
Commercial Paper
Local Agency Investment Fund (State Pool) Deposits
Passbook Savings Account Demand Deposits
' Repurchase Agreements
Reverse Purchase Agreements
1
23
City of Rancho Cucamonga
Notes to Financial Statements (Continued) '
Note 3: Cash and Investments (Continued)
Credit Risk, Carrying Amount and Market Value of Investments ,
Investments of the City are summarized below. The investments that are represented by specific
identifiable investment securities are classed as to credit risk by three categories as follows: '
Category 1 includes investments that are insured or registered for which securities are held by the
City or its agent in the City's name; Category 2 includes uninsured and unregistered investments for
which the securities are held by the broker's or dealer's agent in the City's name;Category 3 includes
uninsured and unregistered investments for which the securities are held by the broker or dealer,or
by its agent, but not in the City's name.
Category ,
1 2 3 Fair Value
City Investments:
U.S. Government Securities $tss.32s.88o $ _ $ - $tss.32s.ssn ,
Investment in State Treasury's Investment Pool
Investment in State Treasury's cannot be assigned a credit risk category because the City does not ,
own specific securities. However,the fund's investment policies and practices with regard to the
credit and market risks have been determined acceptable to the City's investment policies.
Fair Value
Investment in State Treasury's Investment Pool $42 43ZS ,
Investments with Trustee-Money Market
Amounts invested with Trustee in money market cannot be assigned a credit risk category because '
the City does not own specific securities. However,the fund's investment policies and practices with
regard to the credit and market risks have been determined acceptable to the City's investment ,
policies.
Fair Value
Investments with Trustee-Money Market $ Z=
Note 4: Unearned Grants '
Because various federal and state subventions and grants have not been received nor the revenue
recognition criteria met,the following awards are not reflected in the financial statements: ,
Fund Amount
Community Development Block Grant $ 558,335 '
COPs Universal Hiring Grant 325,000
Used Oil Recycling Grant 53,447
TDA Article III 15,850 '
Total $ 852&32
24 ,
' City of Rancho Cucamonga,
Notes to Financial Statements (Continued)
Note 5: Advances to Redevelopment Agency
' During the current and prior fiscal years, the City of Rancho Cucamonga has loaned the Rancho
Cucamonga Redevelopment Agency funds for use in financing various projects. The loans which amount
to$8,021,228 as of June 30, 1999 bear interest at a rate of 12% per annum and are payable as funds
become available to the Agency. As of June 30, 1999, a total of$11,601,820 matured interest due on
these loans has been added to principal. As this interest is not payable currently,the City has recognized
deferred revenue in this amount.
' Note 6: Changes in General Fixed Assets
A summary of changes in general fixed assets follows:
Balance Balance
June 30, 1998 Additions Deletions June 30, 1999
Purchased/Contributed Assets:
Land $ 35,201,239 $ 1,102,400 $ 2,202,400 $ 34,101,239
' Building improvements 56,730,681 1,139,050 57,869,731
Improvements other
than buildings 55,711 - 55,711
Equipment and vehicles 16,070,739 1,144,456 392,292 16,822,903
Furniture and fixtures 3,406,719 - - 3,406,719
Construction-in-progress 3,544,038 497,359 497,359 3,544,038
Total $ 11 6.009.127 $ $ $11 s.a0o.341
Note 7: Proprietary Fund Fixed Assets
A summary of proprietary fund type property, plant and equipment as of June 30, 1999 is as follows:
Allowance
Estimated Fixed for Net
Useful Life Assets Depreciation Book Value
' Enterprise-Sports Complex
Purchased/Contributed assets:
Land N/A $ 5,451,015 $ - $ 5,451,015
Building improvements 30 years 17,216,152 2,345,685 14,870,467
Automotive equipment 5 years 35,429 22,181 13,248
Other equipment 5-10 years 31,650 22,372 9,278
Total $ 4 $ $
Internal Service:
Purchased assets:
Automotive equipment 5years $ 2,032,992 $ 1,063,799 $ 969,193
Other equipment 5-10 years 571,126 192,770 378,356
Assets acquired through
capital leases-equipment 5-10 years 214,440 194,360 20.080
Total $ 2.8 $ $ 1.367.629
25
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Plan Obligations
Plan Description ,
The City and Fire District contribute to the California Public Employees Retirement System (PERS),
an agent multiple-employer public employee defined benefit pension plan. PERS provides retirement '
and disability benefits, annual cost-of-living adjustments and death benefits to plan members and
beneficiaries. PERS acts as a common investment and administrative agent for participating public
entities within the State of California. Benefit provisions and all other requirements are established '
by State statute and City ordinance. Copies of PERS annual financial report may be obtained from
their executive office:400 P Street,Sacramento, CA 95814.
Funding Policy ,
Participants are required to contribute 7% (9% for safety employees) of their annual covered
salary. The City and Fire District make the contributions required of City and Fire District ,
employees on their behalf and for their account. The City and Fire District are required to
contribute at an actuarially determined rate;the current rate as a percentage of annual covered
payroll is: 6.630% for the City non-safety employees, 6.446% for Fire District non-safety '
employees and 6.448%for Fire District safety employees. The contribution requirements of plan
members and the City are established and may be amended by PERS.
Annual Pension Cost
For 1999, the City's and Fire District's annual pension costs of $918,205 and $360,681,
respectively, for PERS were equal to the City's and Fire District's required and actual '
contributions. The required contributions were determined as part of the June 30,1997,actuarial
valuation using the entry age normal actuarial cost method. The actuarial assumptions included
(a) 8.5%investment rate of return (net of administrative expenses), (b) projected annual salary '
increases that vary by duration of service and (c)4.5%overall payroll growth. Both (a) and (b)
included an inflation component of 4.5%. The actuarial value of PERS assets was determined
using techniques that smooth the effect of short-term volatility in the market value of investments ,
over a four year period (smoothed market value). PERS unfunded actuarial accrued liability is
being amortized as a level percentage of projected payroll on a closed basis. The remaining
amortization period at June 30, 1996,was four years for prior service unfunded and 15 years for '
remaining unfunded. The information reported is the latest available.
THREE-YEAR TREND INFORMATION FOR PERS
(Amounts in Thousands) ,
Annual Pension Percentage of Net Pension
Fiscal Year Cost (APC) APC Contributed Obligation
City:
6/30/95 $ 1,176 100 % $ - ,
6/30/96 $ 1,247 100 % $ -
6/30/97 $ 751 100 % $ -
26 ,
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Pension Plan Obligations (Continued)
(SCHEDULE OF FUNDING PROGRESS FOR PERS
Amounts in Thousands)
Actuarial
Accrued UAAL as
Actuarial Actuarial Liability Unfunded a%of
' Valuation Value of (AAL) Entry AAL Funded Covered Covered
Date Assets Ape UAAL Ratio Payroll Payroll
6/30/95:
City $ 19,109 $ 18,673 $ (436) 102.3 % $ 11,191 (3.9) %
Fire Misc. 801 800 (1) 100.1 % 342 (0.3) %
Fire Safety 14,999 14,505 494 103.4 % 3,654 (13.5) %
Total $ 9f]$ $ $ 31 102.7 % $ 1 15� (6.1) %
6/30/96:
City $ 23,103 $ 21,216 $ (1,887) 108.9 % $ 10,848 (17.4) %
Fire Misc. 970 987 17 98.3 % 372 4.6 %
Fire Safety 17,690 16, 11,L50 106.3 % 3,917 (27.0) %
Total $ $ $ 107.5 % $ 513 (19.3) %
6/30/97:
City $ 29,447 $ 22,549 $ (6,898) 130.6 % $ 11,341 (60.8) %
Fire Misc. 1,282 1,009 (273) 127.1 % 400 (68.3) %
' Fire Safety 22,652 17,553 5099 129.1 % 4,035 (126.4) %
Total $ 53 3&i $ $(>2 220 129.9 % $ i (77.8) %
Note 9: Deferred Revenue
Deferred revenue as of June 30, 1999 consists of the following:
' General Fund-interest accrued on advances to Rancho Cucamonga
Redevelopment Agency which is measurable but not available (See Note 5) $ 11,601,820
' General Fund-revenue collected in advance for Community Services programs 5,548
Special Revenue Funds-grant revenue received in excess of grant
expenditures for FETSIM Grant 154
Special Revenue Funds-gram revenue in excess of grant expenditure
for Major Urban Resource Library Grant 1,630
Special Revenue Funds-gram revenue in excess of gram expenditure
for the 1998 Local Law Enforcement Block Gram 33,609
Special Revenue Funds-gram revenue in excess of gram expenditure
or Senior Outreach Gram 3,216
27
City of Rancho Cucamonga
Notes to Financial Statements (Continued) '
Note 9: Deferred Revenue (Continued)
Special Revenue Funds-grant revenue in excess of grant expenditure
for Library Services and Technologies Act 10,306
Special Revenue Funds-development fees collected in advance from '
various developers for future improvement projects. They are reported
as follows:
Beautification $ 77,877
Drainage Facilities 4.249 82.126
Total $ ,
Note 10: Long-Term Debt
a. A description of individual components of long-term debt outstanding as of June 30, 1999 follows: '
Certificates of Participation: ,
$2,875,000 Certificates of Participation, Rancho Cucamonga Public Improvement Corporation-
on December 29, 1988, the Rancho Cucamonga Public Improvement Corporation issued ,
$2,875,000 in Certificates of Participation with an average interest rate of 7.03%to render financial
assistance to the City by financing, acquiring, constructing, improving and leasing public
improvements for its Northeast Community Park Project. With the proceeds of the Certificates,
the City acquired approximately 38 acres of land which the City intends to develop as Central '
Park. The City has covenanted in its lease agreement with the Corporation to budget for,
appropriate and make the lease payments to the Corporation each year during which it has use
and possession of the Park The Corporation has assigned lease payments to the Trustee. The ,
Trustee may hold the City liable for all lease payments on an annual basis should the City default
on its obligation to make lease payments. Debt service payments began June 1, 1989 and
continued through their maturity on December 1, 1998. '
The Corporation is treated as a component unit of the reporting entity and is reported as a debt
service fund.
Tax Allocation Bonds:
1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1990 Tax '
Allocation Bonds, $107,780,000. These bonds are dated March 1, 1990 and were issued to
provide for the advance refunding of$31,215,000 Rancho Cucamonga Redevelopment Agency,
Rancho Redevelopment Project Tax Allocation Bonds, 1986 Series A;the advance refunding of
$9,300,000 Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project
Refunding Tax Allocation Bonds, 1987 Series A;and the advance refunding of$9,500,000 City
of Rancho Cucamonga Certificates of Participation (Fire Facilities Project). Interest is payable
semi-annually on March 1 and September t of each year commencing September 1, 1990. The '
bonds mature on the dates, in amounts and bearing interest as follows:
28 ,
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: Long-Term Debt (Continued)
Maturity Date Principal Interest Maturity Date Principal Interest
September 1 Amount Rate September 1 Amount Rate
1994 $ 11855,000 6.100% 2001 $ 1,865,000 6.800%
1995 1,965,000 6.200 2002 1,990,000 6.850
1996 2,090,000 6.300 2003 2,130,000 6.900
I 1997 2,220,000 6.400 2004 1 2,275,000 6.950
1998 2,360,000 6.550 2005 2,435,000 7.000
1999 2,520,000 6.650 2006 3,230,000 7.050
2000 2,685,000 6.750 2019 53,990,000 7.125
2020 24,170,000 6.750
Bonds maturing on or before September 1, 1999, are not subject to call and redemption prior to
their stated maturities. Bonds maturing on or after September 1,2000,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, 1999. The bonds maturing September 1,2019 and September 1,2020
are subject to mandatory redemption in part from sinking account installments on September 1,
2007, and on each September 1 thereafter up to and including September 1, 2020.
Bonds from this issue amounting to$54,905,000 were defeased during fiscal year 199394. See
Note 11 b for additional information. As of June 30, 1999,the principal balance outstanding was
$47,715,000. This entire amount was defeased subsequent to year end. See Note 17 for
additional information.
2. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1994 Tax Allocation
Refunding Bonds$64,460,000.These bonds are dated February 1, 1994 and were issued in order
' to advance refund$54,905,000 of the 1990 Tax Allocation Bonds. Interest is payable semiannually
on March 1 and September 1 of each year commencing September 1, 1994. The bonds mature
on the dates, in amounts and bearing interest as follows:
Maturity Date Principal Interest Maturity Date Principal Interest
September 1 Amount Rate September 1 Amount Rate
1994 $ 2,645,000 3.00% 2002 $ 855,000 4.40%
1995 1,070,000 3.00 2003 905,000 4.50
1996 1,100,000 3.30 2004 940,000 4.60
1997 1,140,000 3.70 2005 980,000 4.70
1998 1,180,000 3.90 2006 1,350,000 4.80
1999 1,230,000 4.00 2007 1,410,000 5.00
2000 1,285,000 4.20 2008 1,475,000 5.00
2001 825,000 4.30 2015 12,670,000 5.00
2023 33,400,000 5.00
Bonds maturing before September 1, 2004, are not subject to call and redemption prior to their
stated maturities. Bonds maturing on or after September 1,2004 are subject to redemption at the
option of the Agency.
3. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 1996 Housing Set-
Aside Tax Allocation Bonds,$37,665,000. These bonds are dated September 1, 1996 and were
issued in order()to repay the note issued by the Agency to Sanwa Bank in the remaining principal
amount of$20,783,487; (ii) to pay off the non-taxable term loan to Sanwa Bank in the principal
amount of$5,841,301 plus prepayment penalties; (ii)to complete the projects for which the loans
were originated, namely Mountainsides Monterey Village and Sycamore Springs; and (iv)to make
29
1
City of Rancho Cucamonga..
Notes to Financial Statements (Continued) ,
Note 10: Long-Term Debt (Continued)
grants to the Southern California Housing Development Corporation and to the Northtown Housing
Development Corporation. The issue consists of$8,970,000 Serial Bonds with maturities beginning
September 1, 1997 through September 1,2008 and$28,695,000 tens bonds maturing thereafter. .
Interest is payable semi-annually on March 1 and September 1 of each year commencing March '
1, 1997. The bonds mature on the dates, in amounts and bearing interest as follows:
Maturity Date Principal Interest Maturity Date Principal Interest ,
September 1 Amount Rate September 1 Amount Rate
1997 $ 585,000 4.50% 2012 $1,160,000 5.00%
1998 610,000 3.90 2013 1,220,000 5.00
1999 635,000 4.12 2014 1,285,000 5.00
2000 660,000 4.25 2015 1,355,000 5.00
2001 685,000 4.40 2016 1,425,000 5.25
2002 715,000 4.60 2017 1,500,000 5.25
2003 750,000 4.70 2018 1,580,000 5.25
2004 785,000 4.75 2019 1,660,000 5.25
2005 825,000 4.90 2020 1,750,000 5.25 ,
2006 865,000 5.00 2021 1,840,000 5.25
2007 905,000 5.10 2022 1,935,000 5.25
2008 950,000 5.25 2023 2,040,000 5.25 ,
2009 1,050,000 5.00 2024 2,145,000 5.25
2010 1,055,000 5.00 2025 2,260,000 5.25
2011 1,105,000 5.00 2026 2,375,000 5.25 '
Bonds maturing on or before September 1,2006 are not subject to call and redemption prior to
their stated maturities. Bonds maturing on or after September 1, 2007, are subject, at the option
of the Agency, to redemption in whole or in part, prior to their stated maturities on any date, '
commencing September 1,2006. The bonds maturing September 1,2011,September 1,2016,
September 1, 2021 and September 1, 2026 are subject to mandatory redemption in part from
sinking account installments on September 1,2009 and on each September 1 thereafter up to ,
and including September 1,2026.
Tax Revenues, except as provided for 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 () the Chino Basin '
Municipal Water District, (i)the County of San Bernardino on behalf of the County Free Library
and the San Bernardino County Flood Control District, (ii)the Cucamonga County Water District,
(iv)the Foothill Fire Protection District and (v)various school districts located within the project
area. Under the terms of these agreements,the Agency has agreed that certain Tax Revenues ,
attributable to those areas and which are allocated to the Agency pursuant to Section 33670(b),
shall be pledged by the Agency to make certain cash payments or in lieu of contributions to each
affected taxing agency. Such payments are to be made from Tax Revenues allocated to the ,
Agency. Pledged Tax Revenues also do not include interest income on the various funds and
30 '
' City of Rancho Cucamonga:
Notes to Financial Statements (Continued)
Note 10: Long-Term Debt (Continued)
' accounts created by the series resolutions. Any such investment income is available to the
Agency to meet debt service payments on the bonds but is not specifically pledged therefore.
In addition to providing for the pass-through of Tax Revenue to the County Free Library and the
San Bernardino County Flood Control District, the agreement between the Agency and the
County of San Bernardino also provides that Tax Revenues which would have been allocated to
the County had not the Redevelopment Plan been adopted will be fully allocated to the Agency
until fiscal year 1998-99. The agreement, however,further provides that the Agency must use
such Tax Revenues for the development of certain regional facilities, as agreed to between the
County and the Agency. The Agency anticipates satisfying this regional facilities requirement with
certain previously received bond proceeds.
Developer Loans Payable
1. During fiscal year 1988-89,the Agency obtained a loan from the Federal Bureau of Reclamation
in connection with the Day Creek Water Project. The original debt amounted to$13,400,000 and
in accordance with the terms of the agreement,annual payments of$681,315 have been made
to the County of San Bernardino (acting as lead agency for the Federal Government). Seven
payments have been made as of June 30, 1999 and there is no interest due on this loan.
2. On November 15, 1991,the Agency executed a five year note in the amount of$1,500,000. The
proceeds of the note,together with a$450,000 cash deposit,were used to acquire approximately
7.78 acres of land. The note bears interest at the rate of 9%per annum, payable in interest only
installments, on the first day of each calendar month, beginning on January 1, 1992, and
continuing until December 1,2002 at which time the entire principal balance together with interest
due thereon shall become due and payable.
' 3. In December of 1990 the Rancho Cucamonga Redevelopment Agency entered into a Disposition
and Development Agreement with The Price Company (Developer). In accordance with this
agreement the Agency executed a 23 year note in the amount of $3,756,615. The note was
issued to provide financing of certain redevelopment activities which included the acquisition of
approximately 13 acres of land. The note bears interest of 9%per annum. The Agency shall pay
the Developer quarterly payments amounting to 50%of taxes derived from the imposition of the
Bradley Burns Uniform Local Sales and Use Tax Law commencing with Section 7200 of the
revenue and Taxation Code of the State of Callfomia, as amended, arising from all businesses
and activities conducted on the Price Parcel. In the event that the debt service payments are
insufficient to fully discharge the principal and interest on this note with the 23 note years,then,
in such event, the unpaid balance of principal and accrued interest, R any, shall be deemed
forgiven. Therefore, accrued interest is not reported on the financial statements.
4. On September 14, 1994 the Agency executed two term loans with Sanwa Bank, a non-taxable
portion of$6,394,000 and a taxable portion of$2,300,000. The proceeds of the loans are to be
used to fund the construction of the Archibald storm drain and to make housing grants to the
Southem California Housing Development Corporation. Initially,the interest rate is variable, but
may be fixed, in whole or in part,at the discretion of the Agency. Principal and interest accruing
on the loans shall be payable semi-annually beginning March 1, 1995 and semi-annually
' thereafter until paid. The non-taxable portion was redeemed with bond proceeds which were
issued September 1, 1996. The final maturity date is March 1,2005 with respect to the taxable
loans.
' 31
City of Rancho Cucamonga.. ,
Notes to Financial Statements (Continued)
Note 10: Long-Term Debt (Continued)
Advances from Redevelopment Agency ,
On September 17, 1987, the Rancho Cucamonga Redevelopment Agency loaned the City
$4,290,000 for use in financing various public safety and parking structures and offsite
improvements. This loan was made to the General Fund and it is interest free. This loan is
payable in 20 equal annual installment payments due on the last day of each fiscal year
commencing with the first fiscal year during which the facility is fully occupied. As this ban was
made to a City Capital Project Fund while the bans from the City to the Agency are carried by the
General Fund,the accounting for these transactions are recorded each individually rather than
offsetting this loan against amounts advanced from the City. The facility was fully occupied in
fiscal year 1990-91. The City repaid this loan in 1998-99.
Capital Lease Obligation
1. The City entered into equipment lease purchase agreements with various vendors. The following
is a schedule by years of future minimum lease payments as of June 30, 1999:
Long-Term Debt ,
Fiscal Year Account Group
1999-2000 $ 45,383 '
2000-2001 34,558
Total Minimum Lease Payments $ 79,941 ,
Less: Amount Representing Interest 2.441
Present Value of Net Minimum Lease Payments $ '
2. The City and the District entered Into a lease agreement with the West End Communications
Financing Authority for the lease purchase of 800 MHZ communications equipment. The ,
following is a schedule by years of future minimum lease payments as of June 30, 1999:
Fiscal Year city Fire District Total
1999-2000 $ 63,310 $ 34,698 $ 98,008
2000-2001 64,350 37,538 101,888
Total Minimum Lease Payments $ 127,660 $ 74236 $ 199,896
Less: Amount Representing Interest 12,660 7,236 19,896
Present Value of Net Minimum Lease Payments $ 115 0!24 $ $ i pQQ t
Note Payable '
The City has entered into an agreement with San Bernardino County for withdrawal from the
County Library System. The City has agreed to reimburse the County for ongoing costs
associated with the withdrawal in the amount of $750,000 to be paid over ten years. The '
remaining balance will be paid in increments of$50,000 from 1999-2000 through 2003-2004.
32 '
City of Rancho Cucamonga.
Notes to Financial Statements (Continued)
Note 10: Long-Term Debt (Continued)
b. Defeasance of Bonds
In prior years,the Rancho Cucamonga Redevelopment Agency defeased the following bond issues
by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service
payments on the old bonds. Accordingly,the trust account assets and the liability for the defeased
bonds are not included in the Agency's financial statements.
1984 Tax Allocation Bonds $ 7,405,000
1986 Tax Allocation Bonds,Series A 31,215,000
1987 Tax Allocation Refunding Bonds, Series A 9,100,000
' 1990 Tax Allocation Bonds(portion defeased) 54,905,000
Certificates of Participation-Fire Facility 9,400,000
ITotal Defeased $11202E 0Op
c. The following is a schedule of changes in long-tern debt of the City for the fiscal year ended June 30,
1999:
Outstanding Outstanding
July 1, 1998 Additions Repayments June 30, 199
Certificates of Participation:
Public Improvement Corporation $ 385,000 $ $ 385,000 $ -
Bonds:
Tax Allocation Bonds-1990 Issue$ 48,875,000 $ - $ 1,160,000 $ 47,715,000
Tax Allocation Bonds-1994 Issue 58,505,000 1,180,000 57,325,000
Housing Set-Aside Tax Allocation
Bonds-1996 Issue 37,080,000 610.000 36,470,000
Total Bonds $144,460,000 $ $ 2,950,000 $ 141,510,000
Developer Loans $ 15,727,369 $ - $ 993,386 $ 14,733,983
Advances from Other Funds:
City of Rancho Cucamonga $ 4,290,000 $ - $ 4,290,000 $ -
Rancho Cucamonga
Redevelopment Agency 17.507,004 7,516, 5,400,000 19,623,048
Total Advances to
Other Funds $ 21,797,004 $ 7,516,044 $ 9,690,000 $ 19,623,048
Obligation Under Capital Leases $ 415,368 $ $ 157,868 $ 257,500
Note Payable-County Agreement $ 350,000 $ $ 100,000 $ 250,000
Claims and Judgments Payable $ 267,656 $ $ 146,963 $ 120,693
Accrued Employee Benefits $ 1,728,037 $ 267,457 $ - $ 1,995,494
Total Long Term Debt
Account Group $1 AS 1 a0.4�a $ $ 14.423217 $178.490.71 A
33
City of Rancho Cucamonga ,
Notes to Financial Statements (Continued)
Note 10: Long-Term Debt (Continued)
d. The following schedule illustrates the debt service requirements to maturity for bonds and notes,
developer loans and advances outstanding as of June 30, 1999:
Bonds and Developer City '
Fiscal Year Notes Loans Loans Total
1999-2000 $ 11,211,688 $ 1,382,047 $ 19,623,048 $ 32,2161783
2000-2001 11,202,371 1,382,047 - 12,584,418
2001-2002 10,218,062 1,382,047 11,600,109
2002-2003 10,210,324 2,882,047 13,092,371 '
2003-2004 10,212,637 1,247,047 11,459,684
Thereafter 270,726,379 7,539.225 278,265,604
Total Debt Service $323,781,461 $ 15,814,460 $ 19,623,048 $359,218,969 ,
Total Interest 182,271,461 1,080,477 183,351,938
Total Principal $ 141-s10-000 $ $11fiZLM $175,867,031 r
Other Debt:
Accrued employee benefits 1,995,494
Claims and judgments payable 120,693
Obligations under capital leases 257,500
Note payable-county agreement 250,000
Total Long-Tenn Debt Principal $178-490-718
City loans outstanding do not have a fixed amortization as funds will be repaid when available.
Amounts above for these represent the loan balance as of June 30, 1999 plus matured interest due
at that date. Other developer loans do not have a fixed amortization as debt service payments are ,
based on tax revenue collections. For these, debt service has been spread equally over the term of
the debt.
Note 11: Other Special Obligations ,
The following issues of Residential Mortgage Revenue Bonds, Certificates of Participation and Special
Assessment Bonds are not reflected in the Long-Tenn Debt Account Group because these are special
obligations payable solely from and secured by specific revenue sources described in the resolutions and
official statements of the respective issues. Neither the faith and credit nor the taxing power of the City,
the Redevelopment Agency,the State of California or arty political subdivision thereof,is pledged for the
payment of these bonds:
Original Amount
Rancho Cucamonga-Palmdale-Ponerville-Conon Housing Finance
Agency, Single Family Mortgage Revenue Bonds, Series 1986 $ 17,505,000
34 ,
' City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 11: Other Special Obligations (Continued)
Original Amount
City of Rancho Cucamonga:
Improvement Bonds, Improvement District 85-PD $ 5,915,000
Improvement Bonds,Assessment District No. 82-1R 5,961,249
Community Facilities District No. 841, 1992 Refunding
Special Tax Bonds 16,530,000
Improvement Bonds,Assessment District 842 1,716,794
Improvement Bonds,Assessment District 86-2 2,059,352
Improvement Bonds,Assessment District 89-1 4,780,673
Community Facilities District 933 4,825,000
Community Facilities District 88-2 2,920,000
Improvement Bonds,Assessment District 93-1 2,990,000
tRancho Cucamonga Redevelopment Agency:
Mufti-Family Housing Revenue Bond
' Series 1997A 5,912,500
Series 1997B 841.500
Total $ 0
Note 12: Interfund Receivables and Payables
The individual fund interfund receivable and payable balances at June 30, 1999 are as follows:
Due From Due To
Due from/to other funds:
General Fund $ 774,667 $ 4,335,046
Special Revenue Funds:
Community Development Block Grant 67,844
SB 140 - 25,645
' California Literacy Campaign _ 48
Used Oil Recycling Grant 22,689
COPS Universal Grant - 41,668
COPS Universal Grant 99 49,449
' Adult Education Act Grant - 1,661
Fire District 51,897 42,401
' Debt Service Funds:
Redevelopment Agency 97,859 38,191
Capital Projects Funds:
Redevelopment Agency 6,571,106 2,731,838
Enterprise Fund:
Sports Complex 139,049
Total $ z 4s29 $
35
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 12: Interfund Receivables and Payables (Continued)
Advances Advances
From To
Advances from/to other funds: '
General Fund $ 19,923,048 $ -
Special Revenue Fund:
Park Development - 300,000
Long-Tenn Debt Account Group:
Rancho Cucamonga Redevelopment Agency 19,623,048
Total $ $ gig '
Note 13: Fund Equity
a. Reservation of Fund Balance/Retained Earnings
The City has established certain fund balance/retained earnings reserve accounts to report the
amounts in the following funds which represent amounts restricted for a specified purpose or fund
balances which are not available for appropriation in future periods.
1. Reserve for Advances to Other Funds: ,
General Fund $ 8,321,228
2. Reserve for Encumbrances:
General Fund $ 1,413,738
Special Revenue Funds:
Gas Tax $ 274,266
SB 325 24,962
Recreation 1,589
Park Development 117,301 '
Beautification 99,330
Landscape Maintenance District 453,776
Systems Development 791,355
Drainage Facilities 165
Pedestrian Grant 4,000
Community Development Block Grant 14,608
Assessment Administration 20,686 ,
SB 140 78,001
Measure I 1,032,842
Library Services 23,102
36
' City of Rancho Cucamonga..
Notes to Financial Statements (Continued)
Note 13: Fund Equity(Continued)
Special Revenue Funds: (Continued)
Used Oil Recycling Grant $ 892
1998 Local Law Enforcement Grant 19,113
Adult Education Act Grant 940
Fire District 223,533
Total Special Revenue Funds $ 3.180,461
Debt Service Funds:
Redevelopment Agency $ 495,740
Capital Projects Funds:
Redevelopment Agency $ 2,536,030
rTotal Reserve for Encumbrances $ 7,625,969
3. Reserve for Land Held for Resale:
Capital Projects Funds:
Redevelopment Agency $ 8,513,931
4. Reserve for Future Fire Station:
Special Revenue Funds:
Fire District $ 2,725,738
5. Reserve for Capital Projects:
Special Revenue Funds:
Landscape Maintenance District $ 4,219,929
Lighting Maintenance District 832,785
Fire District 30,000
Total Reserve for Capital Projects $ 5,082,714
6. Reserve for Long-Tenn Loans Receivable
Capital Projects Funds:
Redevelopment Agency $ 12,918,408
7. Reserve for Vehicle and Equipment Replacement:
Special Revenue Funds:
Gas Tax $ 580,020
Fire District 1,015,053
Total Special Revenue Funds $ 1,595,073
Internal Service Funds:
Vehicle Replacement 15,550,592
' Total Reserve for Vehicle and Equipment Replacement $ 17,145,665
8. Reserve for Data Processing Equipment/Technology Replacement
Internal Service Funds:
Data Processing Equipment/Technology Replacement $ 1,974,943
37
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
9. Reserve for Prepaid Charges:
General Fund $ 975,037
Special Revenue Funds ,
Air Quality Improvement $ 38
COPS Program Grant 36,366
COPS Universal Gram 10,417
COPS Universal Gram 99 16,483
Fire District 40,933
Total Special Revenue Funds $ 104,237 ,
Total Reserve for Prepaid Charges $ 1.079,274
10. Reserve for Prepaid PERS Rate Adjustment:
General Fund $ 525,000
11. Reserve for Land Acquisition
Special Revenue Funds:
Fire District $ 300,000
12. Reserve for Radio Acquisition System
Special Revenue Funds:
Fire District $ 50,000
Total Reserved Fund Equity $fi ZZfl '
Description of Reserves:
1. Reserve for Advances to Other Funds
This reserve is used to indicate that the long-tens portion of Advances to other funds do not
represent available,spendable resources even though they are a component of total assets.
2. Reserve for Encumbrances
Amounts reserved for encumbrances are commitments for materials and services or purchase
orders and contracts which are unperformed.
3. Reserve for Land Held for Resale
This reserve is used to indicate that land held for resale does not represent available spendable
resources even though they are a component of total assets.
4. Reserve for Future Fire Station '
This reserve represents amounts segregated by the Fire District for use in constructing a fire
station. '
5. Reserve for Capital Projects
This reserve represents projects legally approved by governing boards which have not been
started as of the date of this report.
38 ,
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
6. Reserve for Long Tenn Loans Receivable
This reserve represents deferred rehabilitation loans made by the Redevelopment Agency which
do not represent available spendable resources even though they are a component of total
assets.
1 7. Reserve for Vehicle and Equipment Replacement
This reserve represents amounts segregated for use in future vehicle and equipment
replacement.
' 8. Reserve for Data Processing Equipment/Technology Replacement
This reserve represents amounts segregated for replacing the City's data processing equipment
and maintaining current technology.
9. Reserve for Prepaid PERS Costs
This reserve is used to indicate that prepaid costs do not represent available spendable
resources even though they are a component of total assets
10. Reserve for PERS Rate Adjustment
This reserve represents amounts legally segregated for use in future PERS rate adjustments.
11. Reserve for Land Acquisition
This reserve represents amount segregated by the Fire District for land acquisition.
12. Reserve for Radio Acquisition System
This reserve represents amount segregated by the Fire District to purchase a new radio system.
b. Unreserved -Designations
The City has established certain designations to indicate tentative managerial plans or intent.
Designated for Self-Insurance
General Fund $ 6,346,023
Designated for Changes in Economic Circumstances
General Fund $ 13,616,887
Designated for Working Capital
General Fund $ 1,807,876
Special Revenue Funds:
Lighting Districts 684,974
Landscape Maintenance Districts 3,204,129
Library Services 63,375
' Fire District 1,138,151
Total Designated for Working Capital $ 6,898.505
39
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Fund Equity (Continued)
Designated for Continuing Projects ,
Capital Projects Funds:
Redevelopment Agency $ 85.754.269
Designated for Equipment and Vehicles
Debt Service Funds:
Redevelopment Agency $ 600,000
Designated for Long-Tenn Employee Leave Pay-Outs
General Fund $ 2,721,730 ,
Special Revenue Funds:
Fire District 590.775
Total Designated for Long-Tenn
Employee Leave Pay-Outs $ 3,312,505
Designated for Integrated Waste Management t
General Fund $ 766,665
Designated for Booking Fees
General Fund $ 723,000
Designated for City Facilities Capital Repairs '
General Fund $ 6,014,016
Designated for Law Enforcement
General Fund $ 1,515,819
Designated for Lions Center Renovation
General Fund $
Designated for Debt Service
Debt Service Funds:
Redevelopment Agency $ 21,700,831
Total Designated Fund Balance $ta72as.s20
c. Opening Fund Balance/Retained Earnings Adjustments
Fund balances have been restated as follows:
General Fund
Prepaid PERS cost is now included in the actuarial
valuation of assets of PERS and will be used to reduce the
City's future required contribution. It is no longer an asset
on the City's financial statements and the fund balance has '
been adjusted accordingly. $(1.533,
634
40 ,
1
City of Rancho Cucamonga.
Notes to Financial Statements (Continued)
Note 13: Fund Equity(Continued)
Special Revenue Funds:
Federal Aid Urban
Due to other Agency has been restated for prior year over
accrual. $ 20,455
Capital Projects Funds:
Redevelopment Agency
To reverse prior year interest income earned on a
promissory note which has been made retroactively interest
free. $ (48,254)
To decrease prior year restricted cash which has been
restated. 90 000
Total Capital Projects Funds $ 838 254
Total Fund Balance Restatements $ 2( 34 )
Note 14: Summary Disclosure of Self-Insurance Contingencies
The City is self-insured for the first$100,000 on each general liability claim. The insurance coverage in
excess of the self-insured amount is provided by the Public Agency Risk Sharing Authority of California
(PARSAC) up to a limit of $10,000,000. Also, the City is self-insured through PARSAC for workers'
compensation. The coverage is for$10,000,000 with no retention amount.
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 no
reported, in the yearly deposit it pays to PARSAC. Therefore, no liability is shown on the City's financial
statements.
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 32 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
City continues to carry commercial companies for all other risks of loss, including property insurance,
earthquake and flood, auto physical damage insurance and tulip/special events insurance.
The PARSAC will publish its own financial report for the year ended June 30,1999,which can be obtained
from Public Agency Risk Sharing Authority of California,Sacramento, California
There have been no significant changes in insurance coverage from the prior year. During the past three
' fiscal years,the amount of settlements has no exceeded the amount of insurance coverage.
The City is involved in litigation arising in the normal course of business. Although the legal responsibility
and financial impact with respect to such litigation cannot be presently ascertained,based on information
from the service agent and others involved with the administration of the programs,the City believes that
the self-insurance designation of$6,346,023 is adequate to cover such losses.
41
City of Rancho Cucamonga. ,
Notes to Financial Statements (Continued)
Note 15: West End Communications Financing Authority
The West End Communications Financing Authority was formed by a joint exercise of powers agreement
dated February 21, 1990 and amended February 7, 1991 pursuant to the Joint Exercise of Powers Law
of the State of Califomia. It was established for the purpose of financing public improvements through
the acquisition, construction and improvement thereof by the Authority. Separate financial statements ,
may be obtained from the Authority.
The Authority's membership consists of the City of Chino, the City of Ontario, the City of Rancho
Cucamonga, the City of Montclair, the City of Upland, the Chino Valley Fire District, the Cucamonga
County Water District, Ontario Intemational Airport and the Rancho Cucamonga Fire Protection District.
The City of Rancho Cucamonga's share of participation is 9.48%. The Board of Directors is comprised
of the Chief Executive Officer and Finance Director of each member agency. Each Director has one vote
over budgeting and financial matters, except for the Cucamonga County Water District and Ontario
International Airport,who have chosen not to participate on the Board of Directors. The Authority is a
public entity separate from the agencies,and is not included in the financial statements of those entities.
The Authority issued two sets of 1991 Revenue Bonds on August 9, 1991 and in order to purchase
800MHZ Communications Equipment which is,in tum,to be leased to the agencies. Series A was issued
for$4,050,000 and the equipment acquired will be leased to the City of Chino. Series B was issued for
$5,620,000 and the equipment acquired will be leased to the Cities of Ontario and Rancho Cucamonga.
Lease payments made by the member agencies are security for the debt and will be used to retire the
debt.
Note 16: Segment Information-Enterprise Fund
a. The following schedule presents segment information for the Enterprise Fund maintained by the City.
Sports Complex
Operating revenues $ 734,507
Depreciation 443,422
Operating income(loss) (1,046,624)
Operating transfers in 427,577
Tax revenues 71,233
Net income(loss) (542,868) '
Contributed capital 20,313,014
Contributed capital additions 1,100,000
Fused asset additions 1,100,000
Net working capital (30,994)
Total assets 20,511,384
Total equity 20,313,014
b. Reconciliation of Contributed Capital
Beginning balance $ 19,643,006
Contributed assets 1,100,000
Depreciation related to contributed capital 429 922
Ending Balance $ZQ 13 S fli
42 '
' City of Rancho Cucamonga.
' Notes to Financial Statements (Continued)
Note 17: Subsequent Events
On July 1, 1999,the Rancho Cucamonga Fire Protection District issued aTax and Revenue Anticipation
Note in the amount of$1,410,000 at a stated interest rate of 4.0%. The note is due on June 30,2000 and
is to be repaid from 1999-2000 revenues.
fIn July, 1999,the Rancho Cucamonga Public Financing Authority issued$13,200,000 Refunding Revenue
Bonds, Series 1999-A Senior Lien Bonds and $6,250,000 Refunding Revenue Bonds, Series 1999-B
' Subordinate Lien Bonds. These were issued in order to acquire the following bonds:
City of Rancho Cucamonga Reassessment District No. 1999-1 Limited Obligation Refunding Bonds
Community Facilities District No. 84-1 Special Tax Refunding Bonds
Community Facilities District No. 88-2 Special Tax Refunding Bonds
Community Facilities District No. 93.3 Special Tax Refunding Bonds
The Bonds are special obligations of the Authority payable solely from and secured solely by the
revenues and funds pledged therefor in the indenture.
I In August, 1999, the Rancho Cucamonga Redevelopment Agency issued $54,945,000 Tax Allocation
Refunding Bonds, Series 1999 for the purpose of refunding the Rancho Cucamonga Redevelopment
Agency, Rancho Redevelopment Project 1990 Tax Allocation Bonds and to provide additional funds to
the Agency for redevelopment activities.
' Note 18: Recent Legislation
During 1995,the California Supreme Court issued a decision which reinstated California's Proposition 62's
voter-approval requirement for general taxes. As a result of this ruling,questions have arisen regarding
the ability of general law cities to continue to assess utility user and other form of taxes which were not
approved by the voters. Also, recently the voters approved proposition 218 which required that certain
forms of taxes to be approved by the voters. As of the date of this report a determination of whether future
collection of this tax can continue can not be determined.
I
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' CIN OF RANCHO CUCAMONGA
REQUIRED SUPPLEMENTARY INFORMATION
(Unaudited)
' EVALUATION OF THE YEAR 2000 ISSUE
The City of Rancho Cucamonga is in the process of evaluating its computer programming code,computer equipment,
' and other electronic systems and equipment (including equipment containing embedded chips)to ascertain which
of these might be impacted by a failure to properly recognize and process transactions dated on or atter the year 2000.
In addition,certain dates in calendar year 1999 may present difficulties because some programs and embedded chips
were coded to read a date of 8W or 1999'to mean something other than a date(e.g.•end of file'etc.)which might also
prevent the proper processing of data As of June 30, 1999,there is no unexpanded portion of contracts entered into
by the City to address year 2000 issues for computer systems and other electronic equipment,as the City has fairly
recently installed new accounting software. Additional amounts may be expended for the City's year 2000
assessment, implementation and testing activities,as well as amounts that may need to be expended after January
1,2000 to correct problems not previously detected and corrected. Because of the unprecedented nature of the year
2000 issue, it is not possible to provide assurances that the City has or will achieve complete year 2000 compliance,
even after completing all planned year 2000 corrective actions and related testing. Nor can the City determine the
effect, If any, on City operations should entities external to the City(other governments, significant vendors,suppliers,
service providers, customers,taxpayers, businesses, etc.)fail to address year 2000 issues in a timely manner. The
scope of an audit does not include an evaluation of the adequacy of management's plans with respect to this issue.
Equipment and systems considered by management to be critical to conducting operations are discussed in the
following paragraph:
The City is in the validation/testing stage of updating its systems to address year 2000 issues. The City's
major critical system is the Finance Department's system. Most of the Finance Department's new hardware
has been installed, including the network server. The majority of the software was installed in recent years
and is thought to address the year 2000 issue. The completion of these stages is not a guarantee that
systems and equipment will be year 2000 compliant.
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' CITY OF RANCHO CUCAMONGA
General Fund
' The General Fund is the general operating fund of the City. All general tax receipts and fee revenue not
allocated by law, Council policy or contractual agreement to other funds are accounted for in the General
Fund. General Fund expenditures include operations traditionally associated with activities, which are
' not required to be accounted for or paid by another fund.
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' 47
CITY OF RANCHO CUCAMONGA Schedule 1 t
BALANCE SHEET
GENERALFUND
JUNE 30,1999 ,
TOTALS
June 30,
1999 1998 '
ASSET S
Cash and investments $ 39,171,167 $ 33,686,517
Receivables(net of allowance for uncollectibles): ,
Taxes 2,516,008 1,832,242
Accounts 227,844 599,665
Interest 136,334 122,444 ,
Due from other funds 774,667 739,045
Prepaid charges 975,037 201,275
Prepaid PERS costs - 1,533,634
Advances to other funds 19,923,048 17,807,004 ,
Total Assets $ 63,724,105 $ 56,521,826
LIABILITIES AND FUND BALANCES t
Liabilities: '
Accounts payable $ 866,909 $ 1,324,122
Accrued payroll payable 392,125 316,293
Accrued employee benefits payable-current 1,690,194 1,501,885
Due to other funds 4,335,046 53,819 '
Deferred revenue 11,607,368 9,491,027
Claims and judgements payable 85,444 68,426
Total Liabilities 18,977,086 12,755,572 '
Fund Balances:
Reserves: ,
Reserved for encumbrances 1,413,738 1,382,770
Reserved for prepaid PERS costs _ 1,533,634
Reserved for prepaid PERS rate adjustment 525,000 525,000
Reserved for prepaid charges 975,037 201,275 '
Reserved for advances to other funds 8,321,228 8,321,228
Unreserved:
Designated for self-insurance 6,346,023 5,994,960
Designated for long-term employee leave pay outs 2,721,730 2,000,170 '
Designated for County Library agreement 100,000
Designated for Lions Center renovation - 835,6011
Designated for Integrated waste management 766,665 620,866
Designated for booking fees 723,000 723,000 '
Designated for City facilfties'capital repairs 6,014,016 5,654,945
Designated for changes in economic circumstances 13,616,887 12,603,622
Designated for law enforcement 1,515,819 1,522,065
Designated for working capital 1,807,876 1,696,045 '
Designated for unrealized gain 51,074
Total Fund Balances 44,747,019 43,766,254
Total Liabilities and Fund Balances $ 63,724,105 $ 56,521,826 '
48
CITY OF RANCHO CUCAMONGA Schedule 2
' STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
GENERALFUND
FOR THE FISCAL YEAR ENDED JUNE 30,1999
TOTALS
June 30,
19991998
' Revenues:
Taxes $ 23,888,608 $ 22,847,290
Licenses and permits 2,618,571 2,162,381
Fines and forfeits 630,465 363,397
' Use of money and property 1,761,657 2,503,753
Intergovernmental 5,488,693 5,134,641
Charges for services 3,549,154 2,621,913
Other 2,831,074 2,428,422
' Total Revenues 40,768,222 38,061,797
Expendhures:
Current:
General government 9,196,365 7,763,184
Public safety 10,726,639 10,206,267
Engineering and public works 7,420,170 6,623,382
'
Community development 3,522,021 3,223,997
Community services 1,432,590 1,248,133
Debt service:
Principal 4,417,868 118,378
' Interest and fiscal charges 44,093 19,410
Total Expenditures 36,759,746 29,202,751
' Excess of Revenues over(under) Expenditures 4,008,476 8,859,046
Other Financing Sources(Uses):
' Operating transfers in 42,960
Operating transfers out (1,494,077) (5,338,557)
Total Other Financing Sources(Uses) (1,494,077) (5,295,597)
' Excess of Revenues and Other Sources over
(under) Expenditures and Other Uses $__2L514 399 $ 31563,449
' Fund Balances:
Beginning of Fiscal Year -as previously reported $ 43,766,254 $ 40,322,202
Restatement (1,533,634) (119,397)
Beginning of Fiscal Year-as restated 42,232,620 40,202,805
Excess of Revenues and Other Sources over
(under) Expenditures and Other Uses 2,514,399 3,563,449
' End of Fiscal Year $ 44,747,019 $ 43,766,254
49
CITY OF RANCHO CUCAMONGA Schedule 3 '
SCHEDULE OF REVENUES,EXPENDITURES AND Page 1 of 3
CHANGES IN FUND BALANCES-BUDGET AND ACTUAL(BUDGETARY BASIS)
GENERAL FUND ,
FOR THE FISCAL YEAR ENDED JUNE 30, 1999
T O T A L S-Year Ended June 30, '
1999 1998
ar ince
Favorable ,
Budget Actual (Unfavorable) Actual
Revenues:
Property taxes $ 1,836,690 $ 1,853,979 $ 17,289 $ 1,810,766
Othertaxes: ,
Property transfer tax 387,060 479,587 92,527 281,365
Transient occupancy tax 155,050 153,904 (1,146) 166,858
Sales and use taxes 11,462,560 11,804,328 341,768 10,944,935
Franchise taxes 3,907,600 4,166,039 258,439 3,698,513 '
Utility users tax 4,967,910 5,430,771 462,861 5,944,833
Total Taxes 22,716,870 23,888,608 1,171,738 22,847,290
Licenses and permits: '
Building permits 1,050,000 1,456,093 406,093 1,131,698
Business licenses 1,071,320 1,142,534 71,214 1,018,331
Other permits 21,180 19,944 (1,236) 12,352 '
Total Licenses and Permits 2,142,500 2,618,571 476,071 2,162,381
Fines,forfeits and penalties:
Court fines 227,280 319,954 92,674 249,738 '
Parking tickets and other 265,920 310,511 44,591 113,659
Total Fines and Forfeits 493,200 630,465 137,265 363,397
Use of money and property: ,
Interest income 1,973,740 1,761,657 (212,083) 2,503,753
Total Use of Money and Property 1,973,740 1,761,657 (212,083) 2,503,753
Intergovernmental: '
Motor vehicle in lieu 5,049,100 5,429,543 380,443 5,074,435
Homeowners exemption and other subventlon 60,070 57,254 (2,816) 58,373
Off-highway motor vehicle 1,900 1,896 (4) 1,833 t
Total Intergovernmental 5,111,070 5,488,693 377,623 5,134,641
Charges for services: '
Plan check fees 420,000 1,107,735 687,735 (39,394
Planning fees 650,000 703,739 53,239 385,828
Engineering fees 1,103,400 1,601,551 498,151 1,026,364
Sale of materials 65,400 67,966 2,566 65,479 '
Other chargasfor services 100,680 68,663 (3'1,017) 504,848
Total Charges for Services 2,339,480 3,549,154 1,209,674 2,621,913
Other: '
Cost reimbursements 2,823,890 2,777,466 (46,424) 2,164,813
Sale of fixed assets 28,000 29,465 1,465 72,057
Miscellaneous revenue 19,647 24,143 4,496 191,552 '
Total Other 2,871,537 2,831,074 (40,463) 2,428,422
Total Revenue 37,648,397 40,768,222 3,119,825 38,061,797
1
50 '
1
CITY OF RANCHO CUCAMONGA Schedule 3
' SCHEDULE OF REVENUES,EXPENDITURES AND Page 2 of 3
CHANGES IN FUND BALANCES-BUDGET AND ACTUAL(BUDGETARY BASIS)
GENERALFUND
FOR THE FISCAL YEAR ENDED JUNE 30,IM
t T O T A L S-Year Ended June 30,
1999 1998
adance-
' Favorable
Expenditures: Budget Actual (Unfavorable) Actual
General government:
City council $ 80,835 $ 73,630 $ 7,205 $ 58,148
City manager 471,685 481,135 (9,450) 500,391
City clerk 533,694 494,283 39,411 390,967
Personnel overhead 381,522 136,846 244,676 (91,140)
' General overhead 1,858,645 1,349,010 509,635 1,401,545
Treasurer 4,630 2,975 1,655 3,770
Administrative services 2,183,493 2,122,644 60,849 1,860,904
Finance 518,381 513,342 5,039 477,213
' Business licenses 192,090 187,543 4,547 150,627
Personnel 242,530 240,316 2,214 222,355
Purchasing 219,470 216,209 3,261 169,809
Risk management 117,694 99,690 18,004 103,447
' Redevelopment Agency administration 883,755 879,461 4,294 593,504
Fire District administration 125,827 123,814 2,013 129,462
City facilities 2,885,259 2,675,137 210,122 2,144,837
Total General Government 10,699,510 9,596,035 1,103,475 8,115,839
Public safety:
Police:
Sherif contract services 10,393,374 10,333,866 59,508 10,114,410
Emergency preparedness 208,822 182,533 26,289 202,800
Animal control 343,580 293,571 50,009 301,714
Total Public Safety 10,945,776 10,809,970 135,806 10,618,924
Engineering and public works:
Engineering administration 638,010 589,441 48,569 284,380
Development management 1,108,690 1,055,015 53,675 999,662
' Traffic management 184,550 174,725 9,825 282,339
Project management 116,210 115,656 554 121,664
Construction management 308,690 306,729 1,961 331,613
Waste management 921,690 869,893 51,797 574,335
Street and park maintenance 3,787,455 3,678,263 109,192 3,614,867
Vehicle maintenance 1,030,196 923,769 106,426 882,859
Total Engineering and Public Works 8,095,490 7,713,491 381,999 7,091,719
' Community development:
Planning commission 11,730 11,488 242 6,700
Administration 210,690 208,281 2,409 199,016
' Planning 2,002,315 1,902,632 99,683 1,276,455
Building and safety 2,034,144 2,027,745 6,399 1,835,893
Total Community Development 4,258,879 4,150,146 108,733 3,318,064
' Community services:
Community services 1,502,994 1,440,562 62,432 1,302,382
Park and recreation commission 1,570 1,319 251 805
' Total Community Services 1,504,564 1,441,881 62,683 1,303,187
' 51
CITY OF RANCHO CUCAMONGA Schedule 3
'SCHEDULE OF REVENUES, EXPENDITURES AND Page 3 of 3
CHANGES IN FUND BALANCES-BUDGET AND ACTUAL(BUDGETARY BASIS)
GENERALFUND
FOR THE FISCAL YEAR ENDED JUNE 30,1999 '
T O T A L S-Year Ended June 30, '
1999 1998
ar ince
Favorable ,
Debt service: Budget Actual (Unfavorable) Actual
Principal $ 127,868 $ 4,417,868 $ (4,290,000) $ 118,378
Interest and fiscal charges 44,093 44,093 19,410
Total Debt Service 171,961 4,461,961 (4,290,000) 137,788
Total Expenditures 35,676,180 38,173,484 (2,497,304) 30,585,521
Excess of Revenues '
over(under) Expenditures 1,972,217. 2,594,738 622,521 7,476,276
Other Financing Sources (Uses): '
Operating transfer in - - 42,960
Operating transfer out (1,015,200) (1,494,077) (478,877) (5,338,557)
Total Other Financing Sources(Uses) (1,015,200) (1,494,077) (478,877) (5,295,597) '
Excess of Revenues and Other Sources
over(under)Expenditures and Other
Uses(Budgetary Basis) 957,017 1,100,661 143,644 2,180,679 '
Adjustments:
To adjust for encumbrances 1,413,738 1,413,738 1,382,770
Excess of Revenues and Other Sources '
over(under) Expenditures and Other
Uses(GAAP Basis) $ 957,017 $ 2,514,399 $ 1,557,382 $ 3,563,449
Fund Balances: ,
Beginning of Fiscal Year -as previously reported $ 43,766,254 $ 43,766,254 $ - $ 40,322,202
Restatement (1,533,634) (1,533,634) (119,397)
Beginning of Year-as restated 43,766,254 42,232,620 (1,533,634) 40,202,805
Excess of Revenues and Other Sources ,
over(under) Expenditures and Other
Uses(GAAP Basis) 957,017 2,514,399 1,557,382 3,563,449
End of Fiscal Year $ 44,723,271 $_11L747 019 $ 23,748 $ 43,766,254 '
1
1
52
SPECIAL
REVENUE FUNDS
1-
' CITY OF RANCHO CUCAMONGA
' Special Revenue Funds
Special Revenue Funds account for revenues derived from specific sources,which are required by law or
administrative regulation to be accounted for in a separated fund. Funds included are:
' Gas Tax Fund - Established to account for the revenue and disbursement of funds used for road
construction and maintenance of the City network system. The Citys share of state gasoline taxes
provided the financing.
' SB325 Fund - Established to account for the revenue and disbursement of funds received by extending
the statewide sales tax of 1/4 of 1 cent to motor vehicle fuel under the Transportation Development Act.
' Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department.
Park Development Fund - Established to account for the residential park development fees charged
subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
' irrigation systems after parkway and median improvements are made.
Lighting Districts Fund - Established to account for the costs associated with providing street lights.
' Financing is provided by special assessments levied against the benefiting property owners.
Landscape Maintenance Fund-Established to account for the costs associated with providing landscape
' maintenance. Financing is provided by special assessments levied against the benefiting property
owners.
Systems Development Fund - Established to account for fees charged a subdivider for the construction
' and expansion of City streets and highways,which provide additional capacity and safety.
Drainage Facilities Fund - Established to account for fees charged developers for purposes of defraying
' the actual or estimated costs of constructing planned drainage or sewer facilities that are in the
subdivision.
' Pedestrian Grants Fund -Established to account for the revenue and disbursement of funds received for
the construction of facilities provided for the exclusive use of pedestrians and bicycles.
Federal Aid Urban Fund-Established to account for the revenue and disbursement of Federal funding for
' the construction of the City roadway system.
Community Development Block Grant Fund - Established to account for grants received from the
Department of Housing and Urban Development. These revenues must be expended to accomplish one
of the following objectives: elimination of slum or blight; or benefit to low and moderate income persons
by providing loans and grants to owner-occupants and rental property owners to rehabilitate residential
' properties.
Assessment Administration Fund - Established to account for the revenue and disbursement of
administration of assessment districts.
53
San Sevaine/Etiwanda Drainage Fund- Established to account for Development Impact fees collected in ,
the San Sevaine/Etiwanda Drainage Assessment District for the construction of regional and mainline
flood control projects in that district. '
SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
construction of eligible street construction projects. '
Air Quality Improvement Fund - Established to account for the revenue and disbursement of funds
received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles. ,
These revenues are to be used to reduce air pollution from motor vehicles and for related planning,
monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Health and Safety
Code Chapter 7, Part 5 of Dnrision 26, commencing with Section 44220).
Fuel Efficient Traffic Signal Management Grant (FETSIM) Fund - Established to account for grants ,
received from the Califomia Department of Transportation. These revenues are to be used on the re-
timing of signalized intersections. '
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.
Masi Commerce Center-Established to account for monies deposited by developers for initial consulting '
and administrative costs and expenses related to a proposed public financing district.
Measure I Fund - Established to account for the revenue and disbursement of county/local gasoline tax
funds for the construction and maintenance of eligible street projects. ,
Library Services Fund - Established to account for services provided by the City of Rancho Cucamonga
Library. Funding for this service is made possible through a transfer of San Bernardino County library tax '
revenues to the City of Rancho Cucamonga for library purposes. Some start-up costs were incurred
during 1993/94;however,full implementation of City library services did not begin until September 1994.
Metrolink Fund-Established to account for the commuter rail project (Metrolink Station) being funded by '
a combined source of State Proposition 108 (Passenger Rail & Clean Air Bond Act of 1990) and San
Bernardino County Measure I revenues allotted to the City through an agreement with San Bernardino
Associated Governments (SANBAG). '
Califomia Literacy Campaign Grant Fund-The Califomia Literacy Campaign Grant is administered by the
State Library of California for the purpose of promoting literacy. ,
Major Urban Resource Library Services (MURLS) Grant Fund -Awarded each year by the California State
Library, this grant program is funded through the Federal Library Services and Construction Act '
Awarded on application to public libraries serving a population in excess of 100,000, the funds must be
used to purchase business reference resources.
Used Oil Recycling Grant Fund - In 1991, the Legislature passed AB 2076, the Caldomia 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 Califomia. 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.
54 '
1996 Local Law Enforcement Block Grant Fund - Established to account for is a one-time federal grant
awarded by the Bureau of Justice Assistance. The total grant award was $87,099 and had a 10%
' matching requirement. The funds were used to purchase equipment to establish satellite police offices
throughout the city. The offices provide increased police visibility/accessibility to the community.
' 1998 Local Law Enforcement Block Grant Fund - Established to account for a Federal Block Grant that
was used to assist with the purchase of a community-service vehicle, in keeping with the Community-
Oriented-Policing concept. This grant has an 11%matching requirement.
' COPS Program Grant Fund -Established to account for a grant awarded as the result of the approval of
State Assembly Bill 3229. The grant is a one-year award with no matching fund requirements.
' COPS Universal Grant Fund - Established to account for a grant awarded by the Federal Department of
Justice to fund five (5) additional full-time officers. The total grant award is$375,000, covers a 3-year
period and has a 25%matching requirement. The officers will be utilized in the Solution Oriented Policing
' Unit which is designed to present the community policing concept to the citizens of Rancho Cucamonga.
COPS Universal Grant 99 Fund - Established to account for a gram awarded by the Department of
Justice to implement the Telephone Report Unit and purchase the equipment for the Digital Report
System. The total award of the grant is $79,532, has a 25% matching requirement and is a one-time
grant. The concept of the TRU Program and Digital Dictation System is to allow more proactive patrol
time and enhanced visibility of officers to the community.
' Aduit Education Grant Fund-Established to account for a$3,500 grant to the Rancho Cucamonga Public
Library from the Federal Department of Education. The funds are earmarked for adult literacy services
' and are restricted to use for training and education of volunteers and staff with the West End Literacy
League,the joint literacy program operated by the Rancho Cucamonga Public Library, in partnership with
the Upland Public Library. This competitive grant requires no matching funds and is available, on
application, on a year-to-year basis.
Grandparents With Books Grant Fund - Established to account for the Grandparents With Books grant
program funded by the State Library of California The City was awarded $5,000 in FY 1996/97 to
' purchase childrens books and train senior volunteers to read to youngsters. The program opened with
15 volunteer seniors who are reading to youngsters in the Storytelling Room at regularly scheduled hours
throughout the week. This grant is a one-time grant award that requires no matching funds.
' California State Literacy Foundation Grant - Established to account for a $9,660 Planned Giving Grant
awarded to the City to begin development of a planned giving program for the Rancho Cucamonga
Public Foundation.
Senior Outreach Grant Fund - Established to account for a grant from the San Bernardino County
Department of Aging and Adult Services. The gram requires matching funds of 10%. Funds from this
' grant will provide bilingual services and materials to be used to market the Rancho Cucamonga Senior
Center, its programs, services and activities.
' Teen After School Grant Fund - Established to account for a grant provided through the San Bernardino
County Superintendent of Schools with funds provided by the State of California. The funds will allow the
City to establish an afternoon drop-in teen program for youngsters in grades six and up.
' 55
Libraries Services and Technology Act Fund - These grant funds are available from the Calffomia State '
Library on a competitive basis. Through an application and review process conducted by librarians
selected throughout the State,successful grant applications involve providing innovative library service to '
the under served populations in Califomia or harnessing technology to deliver new library services in a
new way.
Fire District Fund - Established to account for the revenue and disbursement of funds received by the '
Rancho Cucamonga Fire Protection District in the course of that agency's fire protection services.
56 ,
' THIS PAGE INTENTIONALLY LEFT BLANK
1
1
1
' 57
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS '
JUNE 30,1999
Park
Gas Tax SB 325 Recreation Development ,
ASSET S
Cash and investments $ 2,490,517 $ 221,670 $ 336,716 $ 2,582,744
Receivables(net of allowance for uncollectibles):
Taxes '
Accounts
Interest 8,040 635 801 8,059
Deferred loans - - -
Llens '
Grants
Due from other funds
Prepaid charges '
Total Assets $ 2,498,557 $ 222,305 $ 337,517 $ 2.590.803
LIABILITIES AND FUND BALANCES '
Liabilities:
Accounts payable $ 211,062 $ 16,123 $ 29,511 $ 9,515 ,
Accrued payroll 28,359 - 24,198 -
Aoorued employees benefits - -
Due to other funds
Due to other governments '
Deterred revenue
Advances from other funds 300,000
Total Liabilities 239,421 16,123 53,709 309,515 ,
Fund Balances:
Reserved for encumbrances 274,266 24,962 1,589 117,301 '
Reserved for prepaid charges - -
Reserved for capital projects
Reserved for future fire station
Reserved for land acquisition ,
Reserved for radio system acquisition -
Reserved for vehicle and
equipment replacement 580,020
Unreserved: '
Designated for working capital
Designated for employee leave pay outs
Designated for unrealized gain
Undesignated 1,404,850 181,220 282,219 2,163,987 '
Total Fund Balances 2,259,136 206,182 283,808 2,281,288
Total Liabilities and Fund Balances $ 2,498,557 $ 222,305 $ 337,517 $ 2,590,803 ,
58 '
Schedule 4
Page 2 of 8
' Landscape
Lighting Maintenance Systems Drainage Pedestrian
' Beautification Districts Districts Development Facilities Grants
$ 1,132,775 $ 1,571,231 $ 8,194,816 $ 4,869,336 $ 1,049,918 $ 7,402
' - 26,346 94,836
4,214 -
2,649 5,346 27,874 15,495 3,114 25
1,270
' $ 1,135,424 $ 1,602,923 $ $321,740 $ 4,886,101 $ 1,053,032 $ 7,427
$ 6,597 $ 85,164 $ 404,488 $ 346,070 $ 15,920 $
187 39,418 15,326 1,637
77,877 - - - 4,249
84,661 85,164 443,906 361,396 21,806 -
99,330 453,776 791,355 165 4,000
832,785 4,219,929
' 684,974 3,204,129
' 951,433 3,733,350 1,031,061 3,427
1,050,763 1,517,759 7,877,834 4,524,705 1,031,226 7,427
' $ 1,135,424 $ 1,602,923 $ 8,321,740 $ 4,886,101 $ 1,053,032 $ 7,427
59
1
CITY OF RANCHO CUCAMONGA ,
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS ,
JUNE 30,1999
Community San Sevalne/ ,
Federal Development Assessment Etlwanda
Aid Urban Block Grant Administration Drainage ,
ASSET S
Cash and investments $ 193,984 $ $ 339,965 $ 1,233,530
Receivables(net of allowance for uncollectibles):
Taxes ,
Accounts - 22,250
Interest 646 1,263 4,125
Deferred loans - 331,712 - -
Uens8337 ,
Grants 70,601 , 7
Due from other funds _
Prepaid charges '
Total Assets $ 265,231 $ 415,089 $ 363,478 $ 1,237,655
LIABILITIES AND FUND BALANCES ,
Liabilities:
Accounts payable $ - $ 10,158 $ 4,495 $ ,
Accrued payroll 5,375 8,271
Accrued employees benefits - -
Due to other funds 67,844
Due to other governments 331,712 ,
Deferred revenue
Advances from other funds
Total Liabilities 415,089 12,766 '
Fund Balances:
Reserved for encumbrances 14,608 20,686 '
Reserved for prepaid charges
Reserved for capital projects
Reserved for future fire station
Reserved for land acquisition ,
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement -
Unreserved: ,
Designated for working capital -
Designated for employee leave pay outs -
Designated for unrealized gain ,
Undesignated 265,231 (14,608) 330,026 1,237,655
Total Fund Balances 265,231 350,712 1,237,655
Total Liabilities and Fund Balances $ 265,231 $ 415,089 $ 363,478 $ 1,237,655 '
60 ,
Schedule 4
Page 4 of 8
' Air South Masi
Quality FETSIM Etiwanda Commerce
' SB 140 Improvement Gram Drainage Center Measure I
$ 43,596 $ 38,268 $ $ 11,937 $ 176,404 $ 4,819,790
- 78,261
35 - 40 462 15,784
48,115 33,260 - - -
' 38
$ 91,711 $ 71,601 $ $ 11,977 $ 176,866 $ 4,913,835
$ 29,443 $ 2,014 $ $ $ $ 432,882
320 849
25,645 - - - -
154
55,088 2,334 154 433,731
' 78,001 1,032,842
38
(41,378) 69,229 (154) 11,977 176,866 3,447,262
36,623 69,267 (154) 11,977 176,866 4,480,104
' $ 91,711 $ 71,601 $ $ 11,977 $ 176,866 $ 4,913,835
' 61
CITY OF RANCHO CUCAMONGA '
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS ,
JUNE 30, 1999
California Major Urban '
Library Literacy Resource
Services Metrolink Campaign Library Grant ,
ASSET S
Cash and investments $ 305,907 $ 34,992 $ 9 $ 1,639
Receivables(net of allowance for uncollectibles):
Taxes 386,E - '
Accounts "
Interest 1,057 117
Deferred loans -
Liens 1944 ,
Grants
Due from other funds
Prepaid charges
Total Assets $ 693,347 $ 35,109 $ 1,953 $ 1,639 ,
LIABILITIES AND FUND BALANCES ,
Liabilities:
Accounts payable $ 20,575 $ $ 1,020 $ ,
Accrued payroll 26,041 876
Accrued employees benefits
Due to other funds - 48
Due to other governments - '
Deferred revenue - 1,630
Advances from other funds - - -
Total Liabilities 46,616 1,944 1,630 '
Fund Balances:
Reserved for encumbrances 23,102 '
Reserved for prepaid charges
Reserved for capital projects
Reserved for future fire station
Reserved for land acquisition
Reserved for radio system acquisition
Reserved for vehicle and
equipment replacement
Unreserved: '
Designated for working capital 63,375
Designated for employee leave pay outs -
Designated for unrealized gain - - '
Undesignated 560,254 35,109 9 9
Total Fund Balances 646,731 35,109 9 9
Total Liabilities and Fund Balances $ 693,347 $ 35,109 $ 1.953 $ 1.639 ,
62 ,
' Schedule 4
Page 6 of 8
' 1996 1998
Used Oil Local Law Local Law COPS COPS COPS
Recycling Enforcement Enforcement Program Universal Universal
' Grant Block Grant Block Grant Grant Grant Grant 99
$ $ $ 33,499 $ 250,994 $ $
- - 143 965 - -
25,253 31,251 32,966
36,366 10,417 16,483
1 $ 25253 $ 33,642 $ 288.325 $ 41,668 49,449
' $ 2,564 $ $ 377 $ - $ - $
22,689 41,668 49,449
33,609
25,253 33,986 41,668 49,449
' 892 19,113
36,366 10,417 16,483
' (692) (19,457) 251,959 (10,417) (16,483)
(344) 288,325
' $ 25253 $ $ 33.642 $ 288.325 $ 41,668 $ 49,449
63
CITY OF RANCHO CUCAMONGA
1
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS ,
JUNE 30,1999
California ,
Adult Grandparents State Literacy Senior
Education Act &Books Foundation Outreach
Grand Grant Gard Grant ,
A S S E T S
Cash and Investments $ $ $ $ 3,780
Receivables(net of allowance for uncollectibles):
Taxes
Accounts 250
Interest
Deferred loans
Uens '
Grants 3,170
Due from other funds -
Prepaid charges
Total Assets $ 3,170 $ $ $ 4,030
LIABILITIES AND FUND BALANCES ,
Liabilities:
Accounts payable $ 1,509 $ $ $ 754 ,
Accrued payroll -
Accrued employees benefits -
Due to other funds 1,661
Due to other governments ,
Deferred revenue 3,216
Advances from other funds
Total Liabilities 3,170 3,970
Fund Balances:
Reserved for encumbrances 940 '
Reserved for prepaid charges -
Reserved for capital projects -
Reserved for future fire station -
Reserved for land acquisition - '
Reserved for radio system acquisition -
Reserved for vehicle and
equipment replacement -
Unreserved: ,
Designated for working capital
Designated for employee leave pay outs
Designated for unrealized gain
Undesignated (940) 60 ,
Total Fund Balances 60
Total Liabilities and Fund Balances $ 3,170 $ $ $ 4,030 '
64 ,
' Schedule 4
Page 8 of 8
' Library
Teen After Services b TOTALS
School Program Technologies Fire June 30,
' Grant Act District 1999 1998
$ 195 $ 10,820 $ 6,910,375 $ 36,866,809 $ 33,046,993
' - 230,263 816,089 873,996
31,697 58,411 50,699
93,368 190,043 163,612
331,712 306,712
1,270 1,275
329,937 803,317
51,897 51,897 35,687
40,933 104,237 904
$ 195 $ 10,820 $ 7,358,533 $ 38,750,405 $ 35,283,195
$ _ $ 52 $ 134,869 $ 1,765,162 $ 1,830,465
462 341,685 493,004 379,470
725,395 725,395 668,380
- 42,401 251,405 585,827
' 331,712 327,167
10,306 131,041 87,483
300,000 300,000
10,820 1,244,350 3,997,719 4,178,792
_ 223,533 3,180,461 1,647,072
40,933 104,237 904
30,000 5,082,714 5,218,593
- 2,725,738 2,725,738 1,988,944
300,000 300,000
50,000 50,000
' 1,015,053 1,595,073 2,151,036
1,138,151 5,090,629 5,177,308
590,775 590,775 -
_ 31,913
195 16,033,059 14,888,633
195 6,114,183 34,752,686 31,104,403
' $ 195 $ 10,820 $ 7,358,533 $ 38,750,405 $ 35283,195
1 65
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999 ,
Park '
Gas Tax SS 325 Recreation Development
Revenues: '
Taxes $ $ $ $
Fines and forfeits -
Use of money and property 108,608 8,882 4,796 92,706
Intergovernmental 2,148,986 '
Charges for services 1,161,037
Development fees - 1,466,875
Other 47.894 2,023
Total Revenues 2257,594 56,776 1,167,856 1,559,581 '
Expenditures:
Current:
General government - -
Public safety
Public safety-fire protection -
Engineering and public works 1,844,823 '
Community development
Community services 1,152,634 144,285
Capital outlay 584,089 132,073 9,467 332,066
Debt service: ,
Principal
Interest and fiscal charges
Total Expenditures 2,428,912 132,073 1,162,101 476,351 '
Excess of Revenues over
(under) Expenditures (171,318) (75,297) 5,755 1,083,230
Other Financing Sources(Uses): '
Operating transfers in 1,205
Operating transfers out (104,516)
Sale of fitted assets
Total Other Financing ,
Sources(Uses) (103,311)
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses $ (171,318) $ 5,755 $ 979,919
Fund Balances: ,
Beginning of Fiscal Year-as previously
reported $ 2,430,454 $ 281,479 $ 278,053 $ 1,301,369
Restatement ,
Beginning of Fiscal Year-as restated 2,430,454 281,479 278,053 1,301,369
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses (171,318) (75,297) 5,755 979,919
End of Fiscal Year $ 2,259,136 $ 206.182 $ 283.808 $ 2,281,288
66 '
Schedule 5
Page 2 of 8
Landscape
Lighting Maintenance Systems Drainage Pedestrian
Beautification Districts Districts Development Facilities Grants
$ $ 1,301,915 $ 5,138,231 $ _ $ $
26,032 55,598 319,526 182,537 36,777 (248)
496,814 26,290 652 2,217,293 449,829
46,668
522,846 1,383,803 5,505,077 2,399,830 486,606 (248)
1,208,724 - 830,390 -
' 67,002 - 202,514
5,163,710
347,898 17,699 410,426 643,112 59,533
' 414,900 1,226,423 5,574,136 1,473,502 262,047
107,946 157,380 (69,059) 926,328 224,559 (248)
320,500 154 -
(4,500)
1 320,500 (4,500) 154
' $ 428,446 $ 157,380 L_(73,) $ 926,482 $ 224, 59 5 $ (248)
$ 622,317 $ 1,360,379 $ 7,951,393 $ 3,598,223 $ 806,667 $ 7,675
' 622,317 1,360,379 7,951,393 3,598,223 806,667 7,675
428,446 157,380 (73,559) 926,482 224,559 (248)
$ 1,050,763 $ 1,517,759 $ 7,877,834 $ 4,524,705 $ 1,031,226 $ 7,427
67
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES '
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999 ,
Community San Sevalne/
Federal Development Assessment Etiwanda
Aid Urban Block Gram Administration Drainage
Revenues: ,
Taxes $ $ $ $
Fines and forfeits
Use of money and Property 8,457 24,288 55,115
Intergovernmental 23,318 813,192 '
Charges for services - -
Developmem fees - 476,440 190,611
Other 245
Total Revenues 32,020 813,192 500,728 245,726 ,
Expenditures:
Current:
General government 485.245 - ,
Public safety
Public safety-fire protection -
Engineering and public works 23,318 ,
Community development 130,592
Community services -
Capital outlay 682,600 21,871
Debt service: '
Principal
Interest and fiscal charges
Total Expenditures 23,318 813,192 507,116
Excess of Revenues over ,
(under)Expenditures 8,702 - (6,388) 245,726
Other Financing Sources(Uses): ,
Operating transfers in -
Operating transfers out
Sale of fixed assets
Total Other Financing ,
Sources(Uses)
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses $ 8,702 $ $ (6.388) $ 245.726
Fund Balances: ,
Beginning of Fiscal Year-as previously
reported $ 236,074 $ $ 357,100 $ 991,929
Restatement 20,455 ,
Beginning of Fiscal Year-as restated 256,529 357,100 991,929
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses 8,702 (6,388) 245,726
End of Fiscal Year $ 265231 $ $ 350.712 $ 1,237,655
68 '
Schedule 5
Page 4 of 8
Air South Masi
Duality FETSIM Etiwanda Commerce
S8140 Improvement Grant Drainage Center Measure I
$ _ $ _ $ - $ - $ 238,738 $ -
1,623 540 1,581 200,669
33,211 127,193 1,324,062
35 35
33,246 128,816 540 240,319 1,524,766
' - 164,300 64,332
' - - - - - 84,632
29,442 1,082,249
------------
29,442 164,300 64,332 1,166,881
' 3,804 (35,484) 540 175.987 357.885
' 78
(154) (78)
78 (154) (78)
' $ 3,882 $ (35,484) $ (154) $ 540 $ 175,987 $ 357,807
$ 32,741 $ 104,751 $ $ 11,437 $ 879 $ 4,122,297
' 32,741 104,751 11,437 879 4,122,297
3,882 (35,484) (154) 540 175,987 357,807
$ 36.623 $ 69.267 $ (154) $ 11,977 $ 176,866 $ 4,480,104
69
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,EXPENDITURES ,
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999 ,
California Major Urban
Library Literacy Resource ,
Services Metrolink Campaign Library Gram
Revenues:
Taxes $ 896,423 $ $ $
Fines and forfeits
Use of money and property 8,842 . 1,599
Intergovernmental - - 79,064 5,052 '
Charges for services 244,547 -
Development fees
Other 228,797 10,000
Total Revenues 1,378,609 1,599 89,064 5,052 ,
Expenditures:
Current:
General government - -
Public safety
Public safety-fire protection
Engineering and public works '
Community development -
Community services 1,213,606 87,167 5,052
Capital outlay 9,895 2,465
Debt service: '
Principal 100,000 -
Interest and fiscal charges - -
Total Expenditures 1,323,501 89,632 5.052
Excess of Revenues over ,
(under) Expenditures 55,108 1,599 (568) -
Other Financing Sources(Uses):
Operating transfers in 100,301 -
Operating transfers out
Sale of fixed assets
Total Other Financing ,
Sources(Uses) 100,301
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses $ 155,409 $ 1.599 $ (568) $
Fund Balances: ,
Beginning of Fiscal Year-as previously
reported $ 491,322 $ 33,510 $ 577 $ 9
Restatement '
Beginning of Fiscal Year-as restated 491,322 33,510 577 9
Excess of Revenues and Other
Sources over(under)Expendi-
tures and Other Uses 155,409 1,599 (566)
End of Fiscal Year $ 646,731 $ 35,109 $ 9 $ 9
70
Schedule 5
IPage 6 of 8
1996 1998
' Used Oil Local Lew Local Law COPS COPS COPS
Recycling Enforcement Enforcement Program Universal Universal
Grant Block Grant Block Grant Grant Grant Gram 99
1 $ $ : $ : _ _ $ $
(16) 311 20,982
' 35,168 58,705 267,185 125,000 150000
35.168 (16) 59.016 288,167 125.000 150.000
1,955 354,570 125,000 150,000
' 35,168
57,405
35.168 59.360 354,570 125.000 150,000
(16) (344) (66.403
' $ $ (16)
' $ $ 16 $ $ 354,728 $ $
- 16 - 354,728 - -
' (16) (344) (66.403)
71
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENDITURES ,
AND CHANGES IN FUND BALANCES
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999 '
California
Adult Grandparents State Literacy Senior ,
Education Act &Books Foundation Outreach
Gram Gram Gram Gram
Revenues: ,
Taxes $ $ $ $
Fines and forfeits
Use of money and property (h
Intergovernmental 4,948 304 - 2,381 '
Charges for services - -
Developmem fees
Other
Total Revenues 4,948 304 (71 2,381 '
Expenditures:
Current ,
General government
Public safely
Public safety-fire protection
Engineering and public works '
Community development
Community services 4,948 2,381
Capital outlay -
Debt service: '
Principal
Interest and fiscal charges -
Total Expenditures 4,948 2,381 '
Excess of Revenues over
(under)Expenditures 304 (7) -
Other Financing Sources(Uses):
Operating transfers in - 3
Operating transfers out (304)
Sale of fixed assets
Total Other Financing ,
Sources(Uses) (304) 3
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses $ $ $ (4) $
Fund Balances: ,
Beginning of Fiscal Year-as previously
reported $ - $ - $ 4 $ 60
Restatement '
Beginning of Fiscal Year-as restated 4 60
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses (4) -
End of Fiscal Year $ $ $ $ 60
72
Schedule 5
Page 8 of 8
Library
Teen After Services& TOTALS
School Program Technologies Fire Year ended June 30,
Grant Act District 1999 1998
' $ $ $ 8,515,598 $ 16,090,905 $ 15,311,280
1,806
5 387,508 1,546,711 1,302,712
40,155 140,698 5,378,622 9,539,407
199,256 1,604,840 1,322,024
5,324,804 3,743,940
339,491 675,188 592,437
5 40,155 9,582,551 30,621,070 31,813,606
' - - - 2,752,991 2,437,430
631,525 554,485
10,169,656 10,169,656 9,490,941
2,257,457 2,304,489
5,294,302 4,801,013
27,368 2,637,441 2,441,222
12,787 - 4,435,077 3,423,080
30,000 130,000 193,402
64,976 64,976 109,445
40,155 10,264,632 28.373,425 25,755,507
5 (682,081) 2,247,645 6,058,099
' 1,059,320 1,481,561 1,925,358
(109,552) (400,068)
8,174 8,174
1,067,494 1,380,183 1,525,290
' $ 5 $ $ 385,413 $ 3,627,828 $ 7,583,389
$ 190 $ $ 5,728,770 $ 31,104,403 $ 23,533,492
20,455 (12,478)
190 5,728,770 31,124,858 23,521,014
5 385,413 3,627,828 7,583,389
$ 195 $ $ 6,114,183 $ 34,752,686 $ 31,104,403
73
CITY OF RANCHO CUCAMONGA ,
COMBINING SCHEDULE OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS ,
FOR THE FISCAL YEAR ENDED JUNE 30,1999
GAS TAX
Variance-
Favorable
Bucluet Actual (Unfavorable) '
Revenues:
Taxes $ $ $ -
Use of money and property 95,000 108,608 13,608
Intergovernmental 2,224,000 2,148,986 (75,014) '
Charges for services - -
Development fees
Other 149,600 (149,600)
Total Revenues 2,468,600 2,257,594 (211,006) '
Expenditures:
Current: ,
General government -
Public safety
Public safety-fire protection - - -
Engineering and public works 2,189,230 1,844,823 344,407 '
Community development - 12,202 (12,202)
Community services - - -
Capital outlay 1,128,787 846,153 282,634
Debt service:
Principal -
Interest and fiscal charges
Total Expenditures 3,318,017 2,703,178 614,839
Excess of Revenues over ,
(under) Expenditures (849,417) (445,584) 403,833
Other Financing Sources(Uses): ,
Operating transfers in
Operating transfers out
Sale of feted assets
Total Other Financing Sources(Uses)
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) (849,417) (445,584) 403,833
Adjustments:
To adjust for encumbrances 274,266 274,266
Excess of Revenues and Other Sources ,
over(under) Expenditures and Other
Uses(GAAP Basis) 1__@9,41A 1_11L1,3118 $ 678,099
Fund Balances: '
Beginning of Fiscal Year-as previously reported $ 2,430,454 $ 2,430,454 $
Restatement
Beginning of Fiscal Year-as restated 2,430,454 2,430,454 ,
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (849,417) (171,318) 678,099 '
End of Fiscal Year $ 1,581,037 $ 2,259,136 $ .678,099
74 '
1
Schedule 6
' Page 2 of 22
' SS 325 Varice- RECREATION
anVarlance-
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $ $ $
10,000 8,882 (1,118) 4,796 4,796
1,127,620 1,161,037 33,417
47,894 47,894 3,100 2,023 (1,077)
10,000 56,776 46,776 1,130,720 1,167,856 37,136
' - 1,212,720 1,154,223 58,497
205,303 157,035 48,268 9,657 9,467 190
205,303 157,035 48,268 1,222,377 1,163,690 58,687
(195,303) (100,259) 95,044 (91,657) 4,166 95,823
(195,303) (100,259) 95,044 (91,657) 4,166 95,823
24,962 24,962 1,589 1,589
$ (195,303)
1 (75,297) $ 120,006 $ (91,657) $ 5,755 $ 97,412
$ 281,479 $ 281,479 $ $ 278,053 $ 278,053 $ -
281,479 281,479 - 278,053 278,053 -
(195,303) (75,297) 120,006 (91,657) 5,755 97,412
$ 86.176 $ 206,182 $ 120,006 $ 186,396 $ 283,806 $ 97,412
' 75
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999
PARK DEVELOPMENT '
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ - $ - $ -
Use of money and property 60,000 92,706 32,706
Intergovernmental - -
Charges for services
Development fees 900,000 1,466,875 566,875
Other
Total Revenues 960,000 - 1,559.581 599,581 '
Expenditures:
Current: ,
General government
Public safety
Public safety-fire protection
Engineering and public works - '
Community development - -
Community services 493,560 161,774 331,786
Capital outlay 740,053 431,878 308,175
Debt service: ,
Principal -
Interest and fiscal charges
Total Expenditures 1.233,613 593,652 639,961 ,
Excess of Revenues over
(under)Expenditures (273,613) 965,929 1,239,542
Other Financing Sources(Uses):
Operating transfers in 1,205 1,205
Operating transfers out (104,516) (104,516)
Sale of fixed assets
Total Other Financing Sources(Uses) (103,311) (103,311) '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) (273,613) 862,618 1,136,231
Adjustments:
To adjust for encumbrances - 117,301 117.301
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) $ (273,613) $ 979,919 $ 1,253.532
Fund Balances: '
Beginning of Fiscal Year-as previously reported $ 1,301,369 $ 1,301,369 $
Restatement -
Beginning of Fiscal Year-as restated 1,301,369 1,301,369
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (273,613) 979,919 1,253,532
End of Fiscal Year $ 1,027,756 $ 2,281,288 $ 1,253.532
76
Schedule 6
IPage 4 of 22
' BEAUTIFICATION LIGHTING DISTRICTS
Variance- Variance-
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ - $ $ 1,267,750 $ 1,301,915 $ 34,165
5,000 26,032 21,032 47,150 55,598 8,448
160,000 496,814 336,814 7,000 26,290 19,290
165,000 522,846 357,846 1,321,900 1,383,803 61,903
' - 1,406,261 1,208,724 197,537
' 67,440 67,002 438
617,040 447,228 169,812 20,000 17,699 2,301
' 684,480 514,230 170,250 1,426,261 1,226,423 199,838
(519,480) 8,616 528,096 (104,361) 157,380 261,741
320,500 320,500
320,500 320.500
(519,480) 329,116 848,596 (104,361) 157,380 261,741
99,330 99,330
$ (519,480) $ 428.446 $ 947,926 $ (104,361) $ 157,380 $ 261,741
' $ 622,317 $ 622,317 $ - $ 1,360,379 $ 1,360,379 $ -
' 622,317 622,317 1,360,379 1,360,379 -
(519,480) 428,446 947,926 (104,361) 157,380 281,741
$ 102,837 $ 1,050,763 1_2L7,926 $ 1,256,018 $ 1,517,759 $ 261,741
77
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30,1999
LANDSCAPE ,
MAINTENANCE DISTRICTS
Varlance
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ 5,018,290 $ 5,138,231 $ 119,941
Use of money and property 287,850 319,526 31,676
Intergovernmental - '
Charges for services
Development fees - 652 652
Other 32,500 46,668 14,168
Total Revenues 5,338,640 5,505,077 166,437
Expenditures:
Current: ,
General government - - -
Public safety - - -
Public safety-fire protection - - -
Engineedng and public works - - - ,
Community development 5,834,526 5,227,866 606,660
Community services
Capital outlay 858,677 800,046 58,631
Debt service: '
Principal
Interest and fiscal charges -
Total Expenditures 6,693,203 6,027,912 665,291 '
Excess of Revenues over
(under) Expenditures (1,354,563) (522,835) 831,728
Other Financing Sources(Uses):
Operating transfers in -
Operating transfers out (4,500) (4,500)
Sale of fixed assets
Total Other Financing Sources(Uses) (4,500) (4,500) '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) (1,359,063) (527,335) 831,728
Adjustments:
To adjust for encumbrances 453,776 453,776
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) $ (1,359,0631 A__0,SWJ $ 1,285.504
Fund Balances: ,
Beginning of Fiscal Year-as previously reported $ 7,951,393 $ 7,951,393 $ -
Restatement
Beginning of Fiscal Year-as restated 7,951,393 7,951,393 - ,
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (1,359,063) (73,559) 1,285,504
End of Fiscal Year $ 6,592,330 $ 7,877,834 $ 1285.504
78
Schedule 6
Page 6 of 22
' SYSTEMS DEVELOPMENT DRAINAGE FACILITIES
Variance- Variance.
Favorable Favorable
' Budoet Actual (Unfavorable) Budget Actual (Unfavorable)
60,000 182,537 122,537 5,400 36,777 31,377
' 1,159,000 2,217,293 1,058,293 280,000 449,829 169,829
' 1,219,000 2,399,830 1,180,830 285,400 486,606 201,206
859,910 830,390 29,520
' 239,290 202,514 36,776
1,720,257 1,434,467 285,790 543,500 59,698 483,802
' 2,580,167 2,264,857 315,310 782,790 262,212 520,578
(1,361,167) 134,973 1,496,140 (497,390) 224,394 721,784
' 154 154
154 154
' (1,361,167) 135,127 1,496,294 (497,390) 224,394 721,784
791,355 791,355 165 165
$ (1,361,,67) $ 926,482 $ 2,287,649 $ (497.390) $ 224.559 $ 72,.949
$ 3,598,223 $ 3,598,223 $ - $ 806,667 $ 806,667 $ -
3,598,223 3,598,223 806,667 806,667
(1,361,167) 926,482 2,287,649 (497,390) 224,559 721,949
$ 2.237,056 $ 4,524,705 $ 2,287,649 $ 309,277 $ 1,031,226 $ 721,949
79
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999
PEDESTRIAN GRANTS ,
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ $ $
Use of money and property 400 (248) (648)
IMergovemmemal 4,000 - (4,000) ,
Charges for services -
Developmert fees
Other
Total Revenues 4,400 (248) (4,648) ,
Expenditures:
Current: ,
General government -
Public safety - - -
Public safety-fire protection
Engineering and public works '
Community development
Community services -
Capltal outlay 4,000 4,000
Debt service:
Principal -
Imerest and fiscal charges
Total Expenditures 4,000 4,000
Excess of Revenues over
(under) Expenditures 400 (4,248) (4,648)
Other Financing Sources (Uses):
Operating transfers in - '
Operating transfers out
Sale of fixed assets
Total Other Financing Sources(Uses) '
Excess of Revenues and Other Sources
over(under)Expenditures and Other
Uses(Budgetary Basis) 400 (4,248) (4,648)
Adjustments:
To adjust for encumbrances - 4,000 4,000
Excess of Revenues and Other Sources ,
over(under) Expenditures and Other
Uses(GAAP Basis) $ 400 $ (248) $ (648)
Fund Balances: '
Beginning of Fiscal Year-as previously reported $ 7,675 $ 7,675 $
Restatement
Beginning of Fiscal Year-as restated 7,675 7,675
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) 400 (248) (648)
End of Fiscal Year $ 8,075 $ 7,427 $ (648)
80 '
' Schedule 6
Page 8 of 22
1
' COMMUNITY
FEDERAL AID URBAN DEVELOPMENT BLOCK GRANT
Variance- Variance-
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $ $ $
8,457 8,457 -
' 485,000 23,318 (461,682) 779,340 813,192 33,852
245 245
485.000 32,020 (452,980) 779,340 813,192 33,852
' 485,000 23,318 461,682 - -
141,090 131,992 9,098
806,414 695,808 110,606
' 485,000 23,318 461,682 947,504 827,800 119,704
8,702 8,702 (168,164) (14,608) 153,556
(54,489) 54,489
' (54,489) 54,489
' (54,489) 8,702 63,191 (168,164) (14,608) 153,556
14,608 14,608
$ (54,489) $ 8.702 $ 63.191 $ (1s8,1sa) $ $ 166,164
$ 236,074 $ 236,074 $ $ _ $ $
20,455 20,455
236,074 256,529 20,455
' (54,489) 8,702 63,191 (168,164) 168,164
$ 181,585 $ 265.231 $ 83,646 1 (168,164) $ $ 168,164
81
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS ,
FOR THE FISCAL YEAR ENDED JUNE 30,1999
ASSESSMENT ADMINISTRATION '
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes - $ $ - $
Use of money and property 30,000 24,288 (5,712)
Intergovernmental '
Charges for services
Development fees 447,190 476,440 29,250
Other
Total Revenues 477,190 500,728 23,538
Expenditures:
Current: ,
General government 516,100 505,931 10,169
Public safety -
Public safety-fire protection -
Engineering and public works - '
Community development -
Communiry services - - -
Capital outlay 22,760 21,871 889
Debt service:
Principal - -
Interest and fiscal charges
Total Expenditures 538,860 527,802 11,058
Excess of Revenues over
(under) Expenditures (61,670) (27,074) 34,596
Other Financing Sources (Uses): ,
Operating transfers in -
Operating transfers out
Sale of fixed assets
Total Other Financing Sources(Uses) ,
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) (61,670) (27,074) 34,596 '
Adjustments:
To adjust for encumbrances - 20,686 20,686
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) $ (61.670) $ (6,388) $ 55.282
Fund Balances:
Beginning of Fiscal Year-as previously reported $ 357,100 $ 357,100 $
Restatement
Beginning of Fiscal Year-as restated 357,100 3.7,100 - '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (61,670) (6,368) 55,282
End of Fiscal Year $ 295,430 $ 350,712 $ 55.282
82 '
Schedule 6
' Page 10 of 22
' SS 140 AIR QUALITY IMPROVEMENT
Variance- Variance-
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorablel
$ $ $ $ $ $
- 2,000 1,623 (377)
' 108,000 33,211 (74,769) 112,000 127,193 15,193
35 35
' 108,000 33,246 (74,754) 114,000 126,816 14,816
1 178,867 164,300 14,567
108,000 107,443 557
108,000 107,443 557 178,867 164,300 14,567
(74,197) (74,197) (64,867) (35,484) 29,383
1 78 78
' 78 78
' (74,119) (74,119) (64,867) (35,484) 29,363
78,001 78,001
1 -
$ $ 3.882 $ 3,882 $ (64,867) $ (35,484) $ 29.383
$ 32,741 $ 32,741 $ $ 104,751 $ 104,751 $ -
' 32,741 32,741 - 104,751 104,751 -
' 3,882 3,882 (64.867) (35,484) 29,383
$ 32,741 $ 36,623 $ 3.882 $ 39.884 $ 69,267 $ 29,383
83
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30,1999
FETSIM '
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ $ $
Use of money and property
Intergovernmental t
Charges for services
Development fees
Other
Total Revenues - '
Expenditures:
Current:
General government '
Public safety
Public safety-fire protection
Engineering and public works ;
Community development
Community services
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Expenditures '
Excess of Revenues over
(under) Expenditures
Other Financing Sources(Uses): '
Operating transfers in
Operating transfers out (154) (154)
Sale of fixed assets
Total Other Financing Sources(Uses) (154) (154) '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) (154) (154)
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources
over(under)Expenditures and Other
Uses(GAAP Basis) $ __L1 541 1___1154 $
Fund Balances: 1
Beginning of Fiscal Year-as previously reported $ $ $
Restatement
Beginning of Fiscal Year-as restated '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (154) (154) '
End of Fiscal Year $ (154) $ (154) $
84 '
Schedule 6
Page 12 of 22
' MASI COMMERCE CENTER MEASURE I
Variance- Variance-
Favorable Favorable
tBudget Actual (Unfavorable) Budget Actual (Unfavorable)
$ 238,730 $ 238,738 $ 8 $ $ - $
500 1,581 1,081 150,000 200,669 50,669
' 2,543,750 1,324,062 (1,219,688)
- - 35 35
' 239,230 240,319 1,089 2,693,750 1,524,766 (1,168,984)
238,680 64,332 174,348 -
84,644 84,632 12
4,994,930 2,115,091 2,879,839
' 238,680 64,332 174,348 5,079,574 2,199,723 2,879,851
550 175,987 175,437 (2,385,824) (674,957) 1,710,867
(�) V8)
' (7e) (78)
' 550 175,987 175,437 (2,385,824) (675,035) 1,710,789
' 1,032,842 1,032,842
$ 550 $ 175,987 $ 175.437 $ (2,385,824) $ 357.807 $ 2,743.631
' $ 879 $ 879 $ - $ 4,122,297 $ 4,122,297 $
' 879 879 - 4,122,297 4,122,297 -
' 550 175,987 175,437 (2,385,824) 357,807 2,743,631
$ 1,429 $ 176.866 $ 175.437 $ 1,736,473 $ 4,480,104 $ 2,743,631
85
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30,1999
LIBRARY SERVICES ,
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ 898,280 $ 896,423 $ (1,857)
Use of money and property 8.0D0 8,842 842
Intergovernmental - - -
244 '
Charges for services 217,200 ,547 27,347
Development fees - - -
Other 224,530 228,797 4,267
Total Revenues 1,348,010 1,378,609 30,599 '
Expenditures:
Current:
General government -
Public safety
Public safety-fire protection
Engineering and public works '
Community development
Community services 1,249,523 1,236,708 12,815
Capital outlay 9,900 9,895 5
Debt service: '
Principal 100,000 100,000
Interest and fiscal charges
Total Expenditures 1,359,423 1,346,803 12,820 ,
Excess of Revenues over
(under) Expenditures (11,413) 32,006 43,419
Other Financing Sources(Uses): '
Operating transfers in 100,000 100,301 301
Operating transfers out
Sale of fixed assets
Total Other Financing Sources(Uses) 100,000 100,301 301 '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) 88,567 132,307 43,720 '
Adjustments:
To adjust for encumbrances - 23,102 23,102
Excess of Revenues and Other Sources '
over(under) Expenditures and Other
Uses (GAAP Basis) $ 88,587 $ 155.409 $ 66.822
Fund Balances: ,
Beginning of Fiscal Year-as previously reported $ 491,322 $ 491,322 $
Restatement -
Beginning of Fiscal Year-as restated 491,322 491,322 ,
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) 88,567 155,409 66,822 '
End of Fiscal Year $ 579,909 $ 646,731 $ 66.822
86 '
Schedule 6
' Page 14 of 22
MAJOR URBAN
CALIFORNIA LITERACY CAMPAIGN RESOURCE LIBRARY GRANT
Variance- Variance.
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $ $ $
' 71,820 79,064 7,244 13,000 5,052 (7,948)
20,000 10,000 (10,000) - -
' 91,820 89,064 (2,756) 13,000 5,052 (7,948)
' 90,860 87,167 3,693 13,000 5,052 7,948
2,851 2,465 386 - -
' 93,711 89,632 4,079 13,000 5,052 7,948
(1,891) (5681 1,323
' (1,891) (568) 1,323
1_11,8911 $ (568) $ 1,323 $ $ $
' $ 577 $ 577 $ - $ 9 $ 9 $
577 577 9 9
' (1,891) (568) 1,323 -
$ (1,314) $ 9 $ 1,323 $ 9 $ 9 $
87
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30,1999
USED OIL RECYCLING GRANT '
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ $ $
Use of money and property
Intergovernmental 31,000 35,168 4,168 '
Charges for services
Development fees
Other
Total Revenues 31,000 35,168 4,168 '
Expenditures:
Current: '
General government -
Public safety
Public safely-fire protection - -
Engineering and public works 38,087 36,060 2,027 ,
Community development
Community services
Capital outlay
Debt service: '
Principal
Interest and fiscal charges
Total Expenditures 38,087 36,060 2,027 '
Excess of Revenues over
(under) Expenditures (7,087) (892) 6,195
Other Financing Sources(Uses): '
Operating transfers in
Operating transfers out
Sale of fixed assets
Total Other Financing Sources(Uses) t
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) (7,087) (892) 6,195 '
Adjustments:
To adjust for encumbrances 892 892
Excess of Revenues and Other Sources '
over(under) Expenditures and Other
Uses(GAAP Basis) $ (7.087) $ $ 7,087
Fund Balances: '
Beginning of Fiscal Year-as previously reported $ $ $ -
Restatement
Beginning of Fiscal Year-as restated '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (7,087) 7,087 '
End of Fiscal Year $ (7,087) $ $ 7,087
88 '
' Schedule 6
' Page 16 of 22
' 1998 LOCAL LAW ENFORCEMENT
BLOCK GRANT COPS PROGRAM GRANT
Variance- Variance-
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $ $ $
311 311 20,850 20,982 132
58,705 58,705 260,880 267,185 (13,695)
' 59,016 59,016 301,730 288,167 (13,563)
9,380 1,955 7,425 426,780 354,570 72,210
101,145 76,518 24,627
t 110,525 78,473 32,052 426,780 354,570 72210
(110,525) (19,457) 91,068 (125,050) (66,403) 58,647
(110,525) (19,457) 91,068 (125,050) (66,403) 58,647
19,113 19,113
$ (112525) 1 (344) $ 110.181 $ (125,050) $ (66,403) $ 58.647
' $ $ $ - $ 354,728 $ 354,728 $
' - - - 354,728 354,728
' (110,525) (344) 110,181 (125,050) (66,403) 68,647
$ (110,525) $ (344) $ 110,181 $ 229,678 $ 288,325 $ 58,647
89
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES ,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30, 1999
COPS UNIVERSAL GRANT '
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ $ $
Use of money and property -
Intergovemmental 125,000 125,000 '
Charges for services - -
Developmern fees
Other
Total Revenues 125,000 125,000 '
Expenditures:
Current: '
General government
Public safety 125,000 125,000
Public safety-fire protection -
Engineering and public works - '
Community development -
Community services -
Capital outlay
Debt service: '
Principal
Interest and fiscal charges
Total Expenditures 125,000 125,000 '
Excess of Revenues over
(under)Expenditures -
Other Financing Sources (Uses): '
Operating transfers in
Operating transfers out
Sale of fixed assets
Total Other Financing Sources(Uses) t
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) '
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other Sources t
over(under) E=xpenditures and Other
Uses(GAAP Basis) $ $ $
Fund Balances: '
Beginning of Fiscal Year-as previously reported $ $ $
Restatement
Beginning of Fiscal Year-as restated '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) '
End of Fiscal Year $ $ $
90 '
i
' Schedule 6
Page 1S of 22
' COPS UNIVERSAL GRANT 99 ADULT EDUCATION ACT GRANT
Variance- Varlance-
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $ $ $
' 150,000 150,000 7,235 4,948 (2,287)
' 150,000 150,000 7,235 4,948 (2,287)
150,000 150,000
' 6,035 4,948 1,087
1,200 940 260
' 150,000 150,000 7,235 5,888 1,347
(940) (940)
("o) (9,10)
940 940
$ $ $ $ $ $
' st
„ n
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30, 1999
GRANDPARENT&BOOKS GRANT '
Variance-
Favorable
Budget Actual (Unfavorable) ,
Revenues:
Taxes $ $ $
Use of money and property
Intergovernmental 304 304 '
Charges for services
Development fees
Other
Total Revenues 304 304 '
Expenditures:
Current: '
General government
Public safety
Public safety-fire protection
Engineering and public works ,
Community development
Community services
Capital outlay
Debt service: '
Principal
Interest and fiscal charges
Total Expenditures ,
Excess of Revenues over
(under) Expenditures 304 304
Other Financing Sources (Uses): '
Operating transfers in
Operating transfers out (304) (304)
Sale of fixed assets
Total Other Financing Sources(Uses) (304) (304) - '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) (304) - 304 ,
Adjustments:
To adjust for encumbrances -
Excess of Revenues and Other Sources '
over(under) Expenditures and Other
Uses(GAAP Basis) $ (304) $ $ 304
Fund Balances: '
Beginning of Fiscal Year-as previously reported $ $ $
Restatement
Beginning of Fiscal Year-as restated ,
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (304) 304 '
End of Fiscal Year $ (304) $ $ 304
92 '
Schedule 6
Page 20 of 22
SENIOR OUTREACH GRANT TEEN AFTER SCHOOL PROGRAM GRANT
Variance- Variance-
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ $ $ $ $ $
5 5
3,000 2,361 (619) 29,550 (29,550)
3,000 2,381 (619) 29,550 5 (29,545)
3,000 2,381 619
' 3,000 2,381 619
29,550 5 (29,545)
1
29,550 5 (29,545)
$ $ $ $ 29.550 $ 5 (29,545)
' $ 60 $ 60 $ $ 190 $ 190 $ -
' 60 60 - 190 190 -
- - 29,550 5 (29,545)
$ 60 $ 60 $ $ 29,740 $ 195 $ (29,545)
93
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS)
ALL SPECIAL REVENUE FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30,1999
LIBRARY SERVICES&TECHNOLOGIES ACT '
Variance-
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes $ $ $
Use of money and property
Intergovernmental 40,155 40,155 '
Charges for services
Development fees
Other
Total Revenues 40,155 40,155 '
Expenditures:
Current: '
General government - -
Public safety
Public safety-fire protection
Engineering and public works '
Community development
Community services 34,290 27,368 6,922
Capital outlay 14,000 12,787 1,213
Debt service: ,
Principal - -
Interest and fiscal charges
Thai Expenditures 48,290 40,155 8,135 ,
Excess of Revenues over
(under) Expenditures (48,29D) 48.290
Other Financing Sources (Uses): '
Operating transfers in
Operating transfers out
Sale of fixed assets
Total Other Financing Sources(Uses) '
Excess of Revenues and Other Sources
over(under)Expenditures and Other
Uses(Budgetary Basis) (48,290) 48,290 '
Adjustments:
To adjust for encumbrances -
Excess of Revenues and Other Sources '
over(under)Expenditures and Other
Uses(GAAP Basis) $ (48,2901 $ $ 48,290
Fund Balances: ,
Beginning of Fiscal Year-as previously reported $ - $ - $
Restatement
Beginning of Fiscal Year-as restated - - '
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(GAAP Basis) (48,290) 48,290 t
End of Fiscal Year $ (4$290) $ $ 48,290
94 '
li
Schedule 6
Page 22 of 22
T O T A L S-Year Ended June 30,
FIRE DISTRICT 1999
Variance- Variance-
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ 8,377,510 $ 8,515,596 $ 138,088 $ 15,8001560 $ 16,090,905 $ 290,345
405,310 387,506 (17,802) 1,187,460 1,489,480 302,020
' 147,860 140,698 (7,162) 7,115,435 5,378,622 (1,736,813)
114,000 199,256 85,256 1,458,820 1,604,840 146,020
- - 2,953,190 5,134,193 2,181,003
798,390 339,491 (458,899) 1,228,120 675,188 (552,932)
' 9,843,070 9,582,551 (260,519) 29,743,585 30,373,228 629,643
' 3,199,818 2,773,677 426,141
-
711,160 631,525 79,635
10,172,270 10,393,189 (220,919) 10,172,270 10,393,189 (220,919)
' - - 3,103,691 2,258,349 845,342
5,975,616 5,372,060 603,556
3,102,988 2,679,621 423,367
- 11,908,474 7,250,489 4,657,985
' 30,000 30,000 - 130,000 130,000 -
81,830 64,976 16,854 81,830 64,976 16,854
10,284,100 10,486,165 (204,065) 38,385,847 31,553,886 6,831,961
(441,030) (905,614) (464,584) (6,642,262) (1,180,658) 7,461,604
746,000 1,059,320 313,320 846,000 1,481,558 635,558
- - - (59,447) (109,552) (50,105)
8,174 8,174 8,174 8,174
746,000 1,067,494 321,494 786,553 1,380,180 593,627
' 304,970 161,860 (143,090) (7,855,709) 199,522 8,055,231
223,533 223,533 3,180,461 3,180,461
$ 304.970 $ 385,413 $ 80,443 $ (7,855,709) $ 3,379,983 $ 11,235,692
' $ 5,728,770 $ 5,728,770 $ $ 30,067,507 $ 30,067,507 $
20,455 20.455
' 5,728,770 5,728,770 30,067,507 30,087,962 20,455
' 304,970 385,413 80,443 (7,855,709) 3,379,983 11,235,692
$ 6,033,740 $ 6,114,183 $ 80,443 $ 22,211,796 $ 33,467,945 $ 11,256,147
' 95
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1
CITY OF RANCHO CUCAMONGA
' Debt Service Funds
' Public Improvement Corporation Fund -The Rancho Cucamonga Public Improvement Corporation was
incorporated on November 14, 1998 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
Redevelopment Agency Fund -This fund is established to accumulate monies for the payment of loans
' from the City of Rancho Cucamonga(payable as funds become available to the Agency), and payment of
specific Tax Allocation Bonds due in annual installments. All tax increment monies received, placed in
this fund,and used to retire debt are done so in accordance with the Health and Safety Code.
' 97
CITY OF RANCHO CUCAMONGA Schedule 7 ,
COMBINING BALANCE SHEET
ALL DEBT SERVICE FUNDS '
JUNE 30,1999
Public TOTALS '
Improvement Redevelopment June 30,
Corporation Agency 1999 1998
ASSETS '
Cash and Investments $ $ 20,657,313 $ 20,657,313 $ 15,948,917
Cash and Investments with fiscal agent 2,577 2,577 5,791,868
Receivables(net of allowance for uncollectibles): '
Taxes 3,046,825 3,046,825 210,626
Due from other funds 97,859 97,859 97,859
Total Assets $ $ 23,804,574 $ 23,804,574 $ 22,049,270 '
LIABILITIES AND FUND BALANCES '
Liabilities:
Accounts payable $ $ 969,201 $ 969,201 $ 38,808 '
Due to other funds 38,191 38,191 15,150
Due to other governments 611 611 611
Loans payable 269,560 '
Total Liabilities 1,006,003 1,008,003 344,129
Fund Balances: ,
Reserved for encumbrances 495,740 495,740 13,466
Unreserved:
Designated for equipment and vehicles 600,000 600,000 400,000 '
Designated for unrealized gain - - 25,742
Designated for debt service 21,700,831 21,700,831 21,265,933
Total Fund Balances 22,796,571 22,796,571 21,705,141 ,
Total Liabilities and Fund Balances $ $ 23,804,574 $ 23,B04,574 $ 22,049,270
1
1
98 '
1
CITY OF RANCHO CUCAMONGA Schedule 8
' COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCES
ALL DEBT SERVICE FUNDS
' FOR THE FISCAL YEAR ENDED JUNE 30,1999
' Public TOTALS
Improvement Redevelopment Year Ended June 30,
Corporation Agency 1999 1998
' Revenues:
Taxes $ $ 17,911,293 $ 17,911,293 $ 18,061,118
Use of money and property 6,868 195,390 202,258 758,802
' Other 175 175
Total Revenues 6,868 18,106,858 18,113,726 18,819,920
' Expenditures:
Current:
General govemment 94,564 94,564 108,712
Capital Outlay 262,494 262,494 80,947
' Debt Service:
Principal 385,000 8,547,646 8,932,646 9,152,316
Interest and fiscal charges 14,245 6,378,525 6,392,770 6,536,610
Total Expenditures 399,245 15,283,229 15,682,474 15,878,585
Excess of Revenues over
(under)Expenditures (392,377) 2,823,629 2,431,252 2,941,335
' Other Financing Sources (Uses):
Operating transfers in 104,517 6,698,819 6,803,336 9,099,838
Operating transfers out (1,206) (7,166,952) (7,168,156) (9,169,284)
' Transfer out to agency fund (975,000) (975,000) (1,609,180)
Total Other Financing
Sources(Uses) 103,311 (1,443,133) (1,339,822) (1,678,626)
' Excess of Revenues and Other
Sources over(under)Expendi-
tures and Other Uses $ (289,066) $ 1,380,496 $ 1,091,430 $ 1,262,709
' Fund Balances:
Beginning of Fiscal Year $ 289,066 $ 21,416,075 $ 21,705,141 $ 20,482,453
' Restatement of prior year revenues _ _ - (40,021)
Beginning of Fiscal Year-as restated 289,066 21,416,075 21,705,141 20,442,432
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses (289,066) 1,380,496 1,091,430 1,262,709
End of Fiscal Year $ $ 22,796,571 $ 22,796,571 $ 21,705,141
1
99
r
CITY OF RANCHO CUCAMONGA
COMBINING SCHEDULE OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL '
ALL DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999
PUBLIC IMPROVEMENT CORPORATION '
arance
Favorable
Revenues: Budget Actual (Unfavorable) '
Taxes $ $ - $
Use of money and property 6,868 (6,868)
Other ,
Total Revenues 6,868
Expenditures: '
Current:
General government
Capital outlay
Debt service: _ '
Principal 385,000 385,000
Interest and fiscal charges 14,245 (14,245)
Total Expenditures 385,000 399,245 (14,245) '
Excess of Revenues over
(under) Expenditures (385,000) (392,377) (7,377)
Other Financing Sources (Uses): '
Operating transfers in 104,517 104,517
Operating transfers out (318,474) (1,206) 317,268
Transfer out to agency fund '
Proceeds of long-term debt
Total Other Financing
Sources(Uses) (318,474) 103,311 421,785 ,
Excess of Revenues and Other
Sources over(under) Expenditures
and Other Uses(Budgetary Basis) (703,474) (289,066) 414,408 '
Adjustments:
To adjust for encumbrances
Excess of Revenues and Other ,
Sources over(under) Expenditures
and Other Uses(GAAP Basis) (703,474) (289,066) 414,408
Fund Balances: ,
Beginning of Fiscal Year 289,066 289,066 -
End of Fiscal Year $ (414,408) $ $ 414,408 '
100 '
Schedule 9
T O T A L S-Year Ended June 30,
REDEVELOPMENT AGENCY 199 9
Variance Variance-
Favorable Favorable
' Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ 14,782,292 $ 17,911,293 $ 3,129,001 $ 14,782,292 $ 17,911,293 $ 3,129,001
195,390 195,390 - 202,258 202,258
' - 175 175 - 175 175
14,782,292 18,106,858 3,324,566 14,782,292 18,113,726 3,331,434
647,735 178,857 468,878 647,735 178,857 468,878
507,750 673,941 (166,191) 507,750 673,941 (166,191)
' 8,903,190 8,547,646 355,544 9,288,190 8,932,646 355,544
6,378,525 (6,378,525) 6,392,770 (6,392,770)
10,058,675 15,778,969 (5,720,294) 10,443,675 16,178,214 (5,734,539)
4,723,617 2,327,889 (2,395,728) 4,338,617 1,935,512 (2,403,105)
11,281,480 6,698,819 (4,582,661) 11,281,480 6,803,336 (4,478,144)
(9,399,155) (7,166,952) 2,232,203 (9,717,629) (7,168,158) 2,549,471
(975,000) (975,000) (975,000) (975,000)
2,350,000 (2,350,000) 2,350,000 (2,350,000)
' 3,257,325 (1,443,133) (4,700,458) 2,938,851 (1,339,822) (4,278,673)
' 7,980,942 884,756 (/,096,186) 7,277,468 595,690 (6,681,778)
- 495,740 495,740 495,740 495,740
1
7,980,942 1,380,496 (6,600,446) 7,277,468 1,091,430 (6,186,038)
' 21,416,075 21,416,075 21,705,141 21,705,141
' $ 29,397,017 $ 22,796,571 $ (6,600,446) $ 28,982,609 $ 22,796,571 $ (6,186,038)
' 101
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102 '
CAPITAL
PROJECTS FUNDS
1-
CITY OF RANCHO CUCAMONGA
' Capital Projects Funds
' Assessment District 82-1 R Fund-Established to account for the receipt and disbursement of funds used
in the construction of streets, stone 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 841 Fund-Established to account for the receipt and disbursement of funds used in
the construction and installation of public capital drainage facilities, together with appurtenant work and
Incidental expenses, to serve and provide drainage protection to property located within Community
Facilities District No. 841 (Day Creek Drainage System). Financing was provided by the sale of bonds
under the Mello-Roos Community Facilities Act of 1982.
' Assessment District 842 Fund-Established to account for the receipt and disbursement of funds used in
the construction of certain public works of improvement, together with appurtenances and appurtenant
work, including acquisition where appropriate, in Special Assessment District No. 842 (Arta Loma
Channel Improvement). Financing was provided by sale of bonds under the Improvement Bond Act of
' 1915.
Assessment District 86-2 Fund-Established to account for the receipt and disbursement of funds used in
' construction and acquisition of drainage improvements together with appurtenances and appurtenant
work, acquisition of real property, if necessary, and incidental expenses within the Assessment District
No. 86-2. Financing was provided by the sale of limited obligation bonds under the Improvement Bond
' Act of 1915.
Redevelopment Agency Fund - Established for financial resources to be used for acquisition or
construction of major capital facilities within the Rancho Cucamonga Redevelopment Project Area
Financing is to be provided by the Rancho Cucamonga Redevelopment Agency.
1
' 103
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
ALL CAPITAL PROJECTS FUNDS
JUNE 30,1999
1
Assessment Districts
82-IR 941 84-2 '
ASSETS '
Cash and investments $ 3,532 $ 994,237 $ 36,844
Cash and investments with fiscal agent _ _
Investment-land held for resale '
Receivables(net of allowance for uncollectible):
Taxes
Accounts _
Interest 12 123 '
Loan
Due from other funds
Deposits
Restricted Cash '
Advances to other funds
Total Assets $ 3,544 $ 994,237 $ 361967
1
LIABILITIES AND FUND BALANCES ,
Liabilities:
Accounts payable $ $ $ '
Deposits 3,864
Due to other funds
Total Liabilities 3,864
1
Fund Balances:
Reserved for encumbrances '
Reserved for advances to other funds
Reserved for long-tens loans
Reserved for land held for resale
Unreserved: ,
Designated for continuing projects
Designated for unrealized gain _
Undesignated 3,614 994,237 33,103
Total Fund Balances 3,544 994,237 33,103 '
Total Liabilities and Fund Balances $ 3,544 $ 994,237 $ 36,967 '
1
104 '
Schedule 10
1
1
TOTALS
' Redevelopment June 30,
86-2 Agency 1999 1996
$ 364,804 $ 83,585,945 $ 84,985,362 $ 78,581,125
- 125 125 34,992
8,513,931 8,513,931 8,430,196
761,706 761,706 52,657
70,094 70,094 268
' 1,220 319,273 320,628 465,305
12,918,406 12,918,406 12,990,735
6,571,106 6,571,106 3,152,437
430,500 430,500 430,500
_ 790,000
4,290,000
$ 366,024 $ 113,171,088 $ 114,571,860 $ 109,218,215
$ $ 716,612 $ 716,612 $ 153,937
' 3,864 3,864
2,731,838 2,731,838 3,334,790
3,448,450 3,452,314 3,492,591
' 2,536,030 2,536,030 2,959,169
4,290,000
8 12918
12,918,40 , ,406 12,429,199
8,513,931 8,513,931 8,430,196
85,754,269 85,754,269 76,186,732
126,189
366,024 1,396,908 1,304,139
366,024 109,771,638 111,119,546 105,725,624
$ 366,024 $ 113,171,088 $ 114,571,860 $ 109,218,215
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CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,EXPENDITURES '
AND CHANGES IN FUND BALANCES
ALL CAPITAL PROJECTS FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30, 1999
Assessment Districts ,
82-11R 841 842
Revenues: ,
Taxes $ $ - $
Use of money and property 161 76,131 1,692
Other
Total Revenues 161 76,131 1,692 '
Expenditures:
Current: '
General government -
Public safety
Engineering and public works t
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Expenditures - '
Excess of Revenues over
(under) Expenditures 161 76,131 1,692
Other Financing Sources(Uses): ,
Operating transfers in _ _
Operating transfers out ,
Proceeds of long-term debt
Total Other Financing
Sources(Uses) _ '
Excess of Revenues and Other
Sources over(under) Expendi-
tures and Other Uses $ 161 $ 76,131 $ 1,692
Fund Balances: '
Beginning of Fiscal Year $ 3,383 $ 918,106 $ 31,411
Restatements
Beginning of Fiscal Year-as restated 3,383 918,106 31,411 t
Excess of Revenues over
(under) Expenditures 161 76,131 1,692
End of Fiscal Year(Schedule 10) $ 3,544 $ 994,237 $ 33,103 '
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106 '
' Schedule 11
' TOTALS
Redevelopment Year Ended June 30,
86-2 Agency 1999 1998
$ - $ 5,761,787 $ 5,761,767 $ 5,360,411
16,739 3,917,935 4,012,658 5,312,727
- 66,463 66,463 61,919
' 16,739 9,746,185 9,840,908 10,735,057
' 3,410 2,527,602 2,531,012 1,631,631
- 4,577 4,577 3,424
48,210
' 3,550,139 3,550,139 2,387,870
795,740 795,740 754,329
- 4,298,121 4,298,121 4,154,215
' 3,410 11,176,179 11,179,589 8,979,679
13,329 (1,429,994) (1,338,681) 1,755,378
' _ 3,306,035 3,306,035 3,232,045
(3,251,222) (3,251,222) (3,201,581
7,516,044 7,516,044 7,230,377
7,570,857 7,570,857 7,260,841
$ 13,329 $ 6,140,863 $ 6,232,176 $ 9,016,219
' $ 352,695 $ 104,420,029 $ 105,725,624 $ 96,919,312
(83$254) (838,254) (209,907)
' 352,695 103,581,775 104,887,370 96,709,405
13,329 6,140,863 6,232,176 9,016,219
' $ 366,024 $ 109,722,638 $ 111,119,546 $ 105,725,624
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CITY OF RANCHO CUCAMONGA ,
COMBINING SCHEDULE OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS) '
ALL CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999
ASSESSMENT DISTRICT 841 '
Variance.
Favorable '
Budget Actual (Unfavorable)
Revenues:
Taxes $ $ - $
Use of money and property 85,000 76,131 (81869) '
Other
Total Revenues 85,000 76,131 (8,869)
Expenditures: '
Current:
General government
Public safety '
Capital outlay
Debt service:
Principal
Interest and fiscal charges '
Total Expenditures
Excess of Revenues over
(under)Expenditures 85,000 76,131 (81869) '
Other Financing Sources (Uses):
Operating transfers in _ _
Operating transfers out '
Proceeds of long-tens debt
Total Other Financing
Sources(Uses) '
Excess of Revenues and Other Sources
over(under)Expenditures and Other
Uses(Budgetary Basis) 85,000 76,131 (8,869)
Adjustments: '
To adjust for encumbrances
Excess of Revenues and Other Sources '
over(under) Expenditures and Other
Uses(GAAP basis) $ 85,000 $ 76,131 $ (8,8691
Fund Balances: '
Beginning of Fiscal Year $ 918,106 $ 918,106 $
Restatements
Beginning of Fiscal Year-as restated 918,106 918,106 '
Excess of Revenues over(under)
Expenditures(GAAP Basis 85,000 76,131 (81869)
End of Fiscal Year $ 1,003,106 $ 994,237 $ (8,869) '
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108 '
' Schedule 12
Page 2 of 4
' ASSESSMENT DISTRICT 842 ASSESSMENT DISTRICT 66.2
Variance- Variance-
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
1,500 1,692 192 15,000 16,739 1,739
1,500 1,692 192 15,000 16,739 1,739
- - 3,410 3,410 -
' 3,410 3,410
1,500 1,692 192 11.590 13,329 1,739
1,500 1,692 192 11,590 13,329 1,739
$ 1.500 $ 1.692 $ 192 $ 11,590 $ 13,329 $ 1,739
' $ 31,411 $ 31,411 $ $ 352,695 $ 352,695 $
' 31,411 31,411 - 352,695 352,695 -
1,500 1,692 192 11,590 13,329 1,739
$ 32,911 $ 33,103 $ 192 $ 364,285 $ 366,024 $ 1.739
' 109
CITY OF RANCHO CUCAMONGA '
COMBINING SCHEDULE OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL(BUDGETARY BASIS) '
ALL CAPITAL PROJECTS FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999
REDEVELOPMENT AGENCY ,
Variance-
Favorable ,
Budget Actual (Unfavorable)
Revenues:
Taxes $ 4,947,384 $ 5,761,787 $ 814,403
Use of money and property - 3,917,935 3,917,935 ,
Other 66,463 66,463
Total Revenues 4,947,384 9,746,185 4,798,801
Expenditures: ,
Current:
General government 3,289,862 2,736,325 553,537
Public safety 20,000 5,033 14,967 '
Capital outlay 9,440,490 5,876,990 3,563,500
Debt service:
Principal 286,610 795,740 (509,130)
Interest and fiscal charges 335,640 4,298,121 (3,962,481) '
Total Expenditures 13,372,602 13,712209 (339,607)
Excess of Revenues over
(under) Expenditures (8,425,218) (3,966,024) 4,459,194 '
Other Financing Sources (Uses):
Operating transfers in 3,549,922 3,306,035 (243,887) '
Operating transfers out (3,301,415) (3,251,222) 50,193
Proceeds of long-term debt 8,499,831 7,516,044 (983,787)
Total Other Financing
Sources(Uses) 8,748,338 7,570,857 (1,177,481) ,
Excess of Revenues and Other Sources
over(under) Expenditures and Other
Uses(Budgetary Basis) 323,120 3,604,833 3,281,713 ,
Adjustments:
To adjust for encumbrances 2,536,030 2,536,030
Excess of Revenues and Other Sources '
over(under)Expenditures and Other
Uses(GAAP basis) $ 323,120 $ 6,140,863 $ 5,817,743
Fund Balances: • '
Beginning of Fiscal Year $ 104,420,029 $104,420,029 $
Restatements (838,254) (838,254)
Beginning of Fiscal Year-as restated 104,420,029 103,581,775 (838,254) '
Excess of Revenues over(under)
Expenditures(GAAP Basis 323,120 6,140,863 5,817,743
End of Fiscal Year $ 104,743,149 $109,722,638 $ 4,979,489 ,
110 '
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' Schedule 12
Page 4 of 4
' T O T A L S-Year Ended June 30,
1999
Variance-
Favorable
Budget Actual (Unfavorable)
$ 4,947,384 $ 5,761,787 $ 814,403
' 101,500 4,012,497 3,910,997
66,463 66,463
5,048,884 9,840,747 4,791,863
3,293,272 2,739,735 553,537
20,000 5,033 14,967
9,440,490 5,876,990 3,563,500
286,610 795,740 (509,130)
' 335,640 4,298,121 (3,962,481)
13,376,012 13,715,619 (339,607)
' (8,327,128) (3,874,872) 4,452,256
3,549,922 3,306,035 (243,887)
' (3,301,415) (3,251,222) 50,193
8,499,831 7,516,044 (983,787)
6,748,338 7,570,857 (1,177,481)
421,210 3,695,985 3,274,775
2,536,030 2.536,030
' $ 421,210 $ 6,232,015 $ 5,810,805
' $ 105,725,624 $ 105,725,624 $
(838,264) (838,254)
' 105,725,624 104,887,370 (838,254)
421,210 6,232,015 5,810,805
' $ 106,146,834 $ 111,119,385 $ 4,972,551
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INTERNAL
SERVICE FUNDS
1-
CITY OF RANCHO CUCAMONGA
' Internal Service Funds
' Vehicle Replacement Fund -Established to account for the accumulation of user charges to various City
departments and the costs associated with replacing the Citys vehicles.
Data Processing Equipment Technology Replacement - Established to account for the accumulation of
' resources and the costs associated with replacing the Citys data processing equipment and maintaining
current technology.
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CITY OF RANCHO CUCAMONGA Schedule 13
COMBINING BALANCE SHEET ,
INTERNAL SERVICE FUNDS
JUNE 30,1999
Data Processing TOTALS ,
Vehicle Equip./Technology June
Replacement Replacement 19999 9 8
ASSETS '
Cash and investments, $ 14,486,999 $ 5,668,110 $ 20,155,109 $ 18,102,474 '
Receivables(Net of allowance for uncollectible)
Interest 48,309 18,715 67,024 47,241
Fixed assets-net book value 1,081,245 286,384 1,367,629 1,184,131
Total Assets $ 15,616,553 $ 5,973,209 $ 21,589,762 $ 19,333,846 ,
LIABILITIES AND FUND EQUITY ,
Liabilities:
Accounts payable $ 65,961 $ 248,266 $ 314,227 $ 41,828 '
Total Liabilities 65,961 248,266 314,227 41,828
Fund Equity: '
Contributed capital - 3,750,000 3,750,000 3,750,000
Retained earnings:
Reserved for vehicle replacement 15,550,592 - 15,550,592 14,106,148 ,
Reserved for data processing
equipment and technology replacement - 1,974,943 1,974,943 1,419,598
Reserved for unrealized gain 16,272
Total Fund Equity 15,550,592 5,724,943 21,275,535 19,292,018 '
Total Liabilities and Fund Equity $ 15,616,553 $ 5,973,209 $ 21,589,762 $ 19,333,846 ,
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114 '
CITY OF RANCHO CUCAMONGA Schedule 14
' COMBINING STATEMENT OF REVENUES,EXPENSES AND
CHANGES IN RETAINED EARNINGS
INTERNAL SERVICE FUNDS
' FOR THE FISCAL YEAR ENDED JUNE 30,1999
' Data Processing TOTALS
Vehicle Equip./Technology Year ended June 30,
Replacement Replacement 1999 1998
Operating Revenues:
Charges for services $ 1,118,690 $ 310,370 $ 1,429,060 $ 680,180
' Total Operating Revenues 1,118,690 310,370 1,429,060 680,180
' Operating Expenses:
Vehicle and equipment maintenance 57,472 - 57,472 23,642
Depreciation 283,499 5,007 288,506 276,011
' Total Operating Expenses 340,971 5,007 345,978 299,653
Operating Income(Loss) 777,719 305,363 1,083,082 380,527
Nonoperating Revenues:
Interest Income 643,781 245,392 889,173 784,599
Gain on sale of fixed asset 6,762 6,762 102,499
Total Nonoperating Revenues 650,543 245,392 895,935 887,098
' Net Income(Loss)Before Operating Transfers 1,428,262 550,755 1,979,017 1,267,625
Operating transfers in 4,500 - 4,500 3,600,000
Net Income(Loss) $ 1,432,762 $ 550,755 $ 1,983,517 $ 4,867,625
Retained Earnings: -
' Beginning of Fiscal Year-as previously reported $ 14,117,830 $ 1,424,188 $ 15,542,018 $ 10,703,370
Restatements (28,977)
Beginning of Fiscal Year-as restated 14,117,830 1,424,188 15,542,018 10,674,393
' Net income(loss) 1,432,762 550,755 1,983,517 4,867,625
End of Fiscal Year $ 15,550,592 $ 1,974,943 $ 17,525,535 $ 15,542,018
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CITY OF RANCHO CUCAMONGA Schedule 15
COMBINING STATEMENT OF CASH FLOWS ,
INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 1999
Data processing T 0TALS ,
Vehicle Equlp./rechnology ear en June 30
Replacement Replacement lugs 9 9
Cash Flows from Operating Activities: '
Operating Income $ 777,719 $ 305,363 $ 1,083,082 $ 380,527
Adjustment to reconcile Operating Income(loss)
to net cash provided by(used for)opreating
activtties: '
Depreciation 283,499 5,007 288,506 276,011
Adjustment to beginning retained earnings - - (28,977)
Changes in Assets and Liabilities:
(Increase)decrease in interest receivable (14,329) (5,454) (19,783) (47,241)
Increase(decrease) in accounts payable 42,319 230,080 272,399 (305,499) '
Total Adjustments 311,489 229,633 541,122 (105,706)
Net Cash Provided(Used) by Operating Activities 1,089,208 534,996 1,624,204 274,821 '
Cash Flows from Noncapital Financing Activities:
Operating transfers In 4,500 4,500 3,600,000 ,
Net Cash Provided(Used) by Noncapitai
Financing Activities 4,500 4,500 3,600,000
Cash Flows from Capital and Related Financing Activities: '
Acquisition of fixed assets (198,799) (273,205) (472,004) (225,788)
Proceeds from the sale of fixed asset 6,762 6,762 102,499
Net Cash Provided(Used) by Capital and ,
Related Financing Activities (192,037) (273,205) (465,242) (123,289)
Cash Flows from Investing Activities: '
Interest on Investments 643,781 245,392 889,173 784,599
Net Cash Provided(Used)by Investing Activities 643,781 245,392 889,173 784,599
Net Increase(Decrease)in Cash and Investments 1,545,452 507,183 2,052,635 4,536,131 ,
Cash and Investments at Beginning of Year 12,941,547 5,160,927 18,102,474 13,566,343
Cash and Investments at End of Year $ 14,486,999 $ 5,668,110 $ 20,155,109 $ 18,102,474 '
SCHEDULE OF NONCASH TRANSACTIONc '
There were no non-cash transactions during the fiscal year.
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CITY OF RANCHO CUCAMONGA
v I
Agency Funds
' Special Deposits Fund-Established to account for all deposits held by the City in its fiduciary capacity.
Assessment District 82-1 R 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.
I ,
Community Facilities District 841 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 or proper coupons.
Assessment District 842 Fund-Established to account for assessments received under the(Improvement
' Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
� I
' Assessment District 862 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 LandscapefI ighting Act of 1972. Assessments
' received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District No. 88-2 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.
li
' Assessment District 89-1 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.
' Assessment District 91-2 -This Assessment District was established for the annual maintenance'of the
desilting basin channel within the Day Canyon Drainage',Basin Area
Community Facilities District No. 933 Fund - Established to account for assessments received under the
Mello-Roos Community Facilities Act of 1982. Assessments received vare restricted for payment of
principal, interest and penalties thereon, upon presentation ofproper coupons.
' South Etiwanda Assessment District Fund - This fund was established to collect developer deposits for
the Cities Master Plan Drainage Facilities.
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CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET '
ALL AGENCY FUNDS
JUNE 30,1999 ,
Assessment Assessment Assessment '
Special District District District
Deposits 82-1R 841 84-2
A S S E T S '
Cash and Investments $ 9,174,743 $ 725,764 $ 1,278,337 $ 563,123
Restricted cash
Receivables(net of allowance for uncollectibles): '
Accounts 2,422
Interest 2,427 1,853
Taxes 20,991 105,874 3,385
Total Assets $ 9,198,156 $ 728,191 $ 1,384,211 $ 568,361 '
LIABILITIES AND FUND BALANCES
Liabllftles:
Accounts payable $ 92,232 $ $ $ 132,494 '
Accrued payroll -
Deposits 9,105,924
Bond Indenture reserve requirements - 476,900 - 171,679
Payable to trustee 251,291 1,384,211 264,188 ,
Total liabilities $ 9,198,156 $ 728,191 $ 11384,211 $ 568,361
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Schedule 16
Page 2 of 3
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Assessment Assessment Assessment Assessment Assessment Assessment
District District District District District District
86-2 85-PD 88-2 89-1 1 91-2 93.9
$ 523,444 $ 2,626,137 $ 3,580,175 $ 1,145,949 $ 83,813' $ 408,002
- _
10,274
-
8,728 72 276
12,580 41,517 8,442 92 7,771
' $ 536,024 $ 2,686,656 $ 3,588,689 1 1,145,949 $ 84,18P. $ 413,773
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I
' $ $
40,200 $ $ $ _ $
9,529 �
205,934 125,000 478,067
330,090 2,511,927 3,588,689 667,882 84,181 413,773
$ 536,024 $ 2,686,656 $ 3,588,689 $ 1,145,949 $: 84,181 $ 1 413,773
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CITY OF RANCHO CUCAMONGA Schedule 16
1 COMBINING BALANCE SHEET Page 3 of 3
ALLAGENCY FUNDS
JUNE 30, 1999 1
TOTALS 1
South June 30
Etiwanda 1999 1998
ASSETS 1
Cash and Investments $ 132,348 $ 20,239,835 $ 10,820,195
Restricted cash - 8,116,750
Receivables(net of allowance for uncollectibles): 1
Accounts 12,696 20,873
Interest 449 13,805 34,539
Taxes 200,652 46,235
Total Assets $ 132,797 $ 20,466,988 $ 19.038.592 1
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 743 $ 265,669 $ 109,777 !
Accrued payroll 9,529 7,495
Deposits - 9,105,924 8,087,434
Bond indenture reserve requirements - 1,457,580 1,457,580
Payable to trustee 1321054 9,628,286 9,376,306 !
Total Liabilities $ 132.797 $ 20,466,988 $ 19A lil M
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CITY OF RANCHO.CUCAMONGA Schedule 17
' I Pagel of 3
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALLAGENCY FUNDS
FOR THE FISCAL YEAR ENDEOJUNE130, 1999
II
Balance Balance
' July 1,1998 Additions Deletions June 30,190
SPECIAL DEPOSITS j
Assets:
Cash and investmerds $ 8,116,750 $ 10,032,326 $ 8,974,333 $ 9,174,743
Accounts receivable 20,873 1 2,422 20,873 2,422
Taxes receivable i 20,991 20,991
Total Assets $ 8,137,623 $ 10,055,739 $ 8,995,206 $ 9,198,156
LiabllRles:
Accounts payable $ 50,189 $ r 92,232 $ 50,189 $ 92,232
Deposits 8,087,434 11,954,107 935,617 9,105,924
' Total Liabilities $ 8,137,623 . $ ';2,046,339 $ .985,806 $ 9,198,156
ASSESSMENT DISTRICT 82-1 R
Assets:
Cash and investments $ 1,234,825 $ 65,911 $ 574,972 $ 725,764
Interest receivable 3,988 2,427 3,988 1 2,427
Total Assets $ 1,238,813 $ 68,338 $ 578,960 $ 728,191
Liabilities:
Bond indenture reserve requirement $ 476,900 $ $ $ 476,900
Payable to trustee 761;913 62,911 573,533 1 251,291
Total Liabilities $ 1,238;813 $ I. 62,911 $ 573,533 $ 728,191
' ASSESSMENT DISTRICT 841
Assets:
' Cash and investments $ 1,080;798 $ '..1,994,376 $ 1;796,837 $ 1,278,337
Interest receivable 3;378 3,378
Taxes receivable 8,970 105,874 8,970 105,874
Total Assets $ 1,093;146 '' $ !2,100,250 $ 1,809,185 $ 1,384,211
�.
Liabilities:
Payable to trustee $ 1,093;146 $ 2,096,872 $ 1;805,807 $ 1,384,211
' Total Liabilities $ 1,093,146 $ 12,096,872 $ 1;805,807 $ 1,384,211
ASSESSMENT DISTRICT 84-2
' Assets:
Cash and investments $ 366,016 $ 229,467 $ 32,360 $ 563,123
Interest receivable 1',419 1,853 1,419 1,853
Taxes receivable 4,491 i' 3,385 4,491 3,385
Total Assets $ 371;926 $ 234,705 $ 38,270 $ 568,361
i
Liabilities:
' Accounts payable $ - $ !1 132„494 $ _ $ 132,494
Bond indenture reserve requirements 171,679 171,679
Payable to trustee 200,247 364,946 301,005 264,188
Total Liabilities $ 371,926 $ 497,440 $ 301,005 $ 568,361
121
it
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CITY OF RANCHO CUCAMONGA Schedule 17
,COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES Page 2 of 3
ALLAGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 1999 '
Balance Balance
Assets: ASSESSMENT DISTRICT 86-2
July 1,1998 Additions Deletions June 30,1999 '
Cash and investments $ 484,940 $ 226,173 $ 187,669 $ 523,444
Interest receivable 1,522 1,522 '
Taxes receivable 2,687 12,580 2,687 12,580
Total Assets $ 489,149 $ 238,753 $ 191,878 $ 536,024
Liabilities: '
Bond indenture reserve requirements $ 205,934 $ $ - $ 205,934
Payable to trustee 283,215 226,941 180,066 330,090
Total Liabilities $ 489,149 $ 226,941 $ 180,066 $ 536,024 '
ASSESSMENT DISTRICT 85-PD ,
Assets:
Cash and investments $ 2,654,499 $ 1,855,171 $ 1,883,533 $ 2,626,137
Accounts receivable - 10,274 - 10,274
Interest receivable 8,518 8,728 8,518 8,728
Taxes receivable 21,331 41,517 21,331 41,517
Total Assets $ 2,684,348 $ 1,915,690 $ 1,913,382 $ 2,686,656
Liabilities: '
Accounts payable $ 50,189 $ 40,200 $ 50,189 $ 40,200
Accrued payroll payable 7,495 9,529 7,495 9,529
Bond indenture reserve requirement 125,000 - 125,000
Payable to trustee 2,501,664 1,897,365 1,887,102 2,511,927 '
Total Liabilities $ 2,684,348 $ 1,947,094 $ 1,944,786 $ 2,686,656
ASSESSMENT DISTRICT 88-2
Assets:
Cash and investments $ 3,452,598 $ 491,315 $ 363,738 $ 3,580,175
Interest receivable 11,149 72 11,149 72 '
Taxes receivable 4,244 8,442 4,244 8,442
Total Assets $ 3,467,991 $ 499,829 $ 379,131 $ 3,588,689
Liabilities: ,
Payable to trustee $ 3,467,991 $ 486,142 $ 365,444 $ 3,588,689
Total Liabilities $ 3,467,991 $ 486,142 $ 365,444 $ 3,588,689
ASSESSMENT DISTRICT 89-1
Assets:
Cash and investments $ 1,113,269 $ 549,957 $ 517,277 $ 1,145,949 '
Interest receivable 3,391 3,391
Total Assets $ 1,116,660 $ 549,957 $ 520,668 $ 1,145,949
Llabil@ies: '
Bond indenture reserve requirement $ 478,067 $ $ $ 478,067
Payable to trustee 638,593 544,721 515,432 667,882
Total Liabilities $ 1,116,660 $ 544,721 $ 515,432 $ 1,145,949 '
122 '
CITY OF RANCHO CUCAMONGA Schedule 17
' I Page 3 of 3
COMBINING STATEMENT OF CHANGES INASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,1999 j
I
Balance Balance
' July 1,1998 Additions Deletions June 30,1999
ASSESSMENT DISTRICT 91-2
Assets:
Cash and Investments $ 53,274 $ 43,769 $ 13,230 $ 83,813
' Interest receivable 170 276 170 276
Taxes receivable 4,512 92 4,512 92
Total Assets $ 57,956 $ 44,137 $ 17,912 $ 84,181
Liabilities: i
Accounts payable $ 9,399 $ $ 9,399 $
Payable to trustee 48,557 ! 43,856 8,232 84,181
' Total Liabilities $ 57,956 $ 43,856 $ 17,631 $ 84,181
Assets: ASSESSMENT DISTRICT 93-3
'
Cash and Investments $ 379,976 $ I 439,995 $ 413,969 $ 406,002
Interest receivable 1,004 1,004
Taxes receivable 7,771 1 - 7,771
Total Assets $ 386,980 $ 447,766 $ 414,973 $ 413,773
Liabilities:
Payable to trustee $ 380,980 $ 443,370 $ 410,577 $ 413,773
Total Liabilities $ 380,980 $ 443,370 $ 410,577 $ 413,773
SOUTH ETNVANDA ASSESSMENT DISTRICT p
Assets:
Cash and Investments $ $ 136,609 $ 4,261 $ 132,348
Interest receivable ; 449 449
Total Assets $ $ _ 137,058 $ 4,261 $ 132,797
Liabilities:
Accounts payable $ $ 743 $ $ 743
Payable to trustee 137,057 5,003 132,054
Total Liabilities $ $ 137,800 $ 5,003 $ 132,797
' TOTALS-ALL AGENCY FUNDS
Assets: n
Cash and Investments $ 18,936;945 $ 16,065,069 $ 14,762,179 $ 20,239,835
' Accounts receivable 20;873 1 12,696 20,873 12,696
Interest receivable 34,539 13,805 34,539 13,805
Taxes receivable 46;235 200,652 46,235 200,652
Total Assets $ 19,038;592 $ 16,292,222 $ 14,863,826 $ 20,466,988
Liabilities:
Accounts payable $ 109777 $ 265,669 $ 109,777 $ 265,669
Accrued payroll payable 7,495 9,529 7,495 9,529
Deposits 8,087;434 1,954,107 '935,617 9,105,924
Bond Indenture reserve requirements 1,457,580 1,457,580
Payable to trustee 9,376,306 i6,304,181 6;052,201 9,628,286
Total Liabilities $ 19,038,592 $ 18,533,486 $ 7„105,090 $ 20,466,988
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CITY OF RANCHO CUCAMONGA Schedule 18
SCHEDULE OF GENERAL FIXED ASSETS
BYSOURCES
JUNE 30,1999
' TOTALS
1999 1998
General Fixed Assets:
' Land $ 34,101,239 $ 35,201,239
Building Improvements 57,869,731 56,674,970
Improvements other than buildings 55,711 55,711
Equipment and vehicles 16,822,903 16,126,450
' Furniture and Poaures 3,406,719 3,406,719
Construction In progress 3,544,038 3,544,038
Total General Fixed Assets $ 115,800,341 $ 115,009,127
' Investment In General Fixed Assets:
Purchase prior to 711/95-unclassified $ 64,444,358 $ 64,444,358
General fund revenues 1,827,014 1,595,842
' Special Revenue Fund revenues 3,145,744 1,536,208
Capital Project Fund revenues 41,087,383 42,556,478
Fire district 4,302,310 4,166,459
Federal grants 436,028 161,866
' State grams 351,013 337,876
Asset seizure Funds:State/Federal 206,491 206,040
Total Investment in General Fixed Assets $ 115,800,341 115,009,127
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' 125
CITY OF RANCHO CUCAMONGA Schedule 19,
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
JUNE 30, 1999
Improvements Equipment Furniture '
other than Building and and
Function and Activity Land Building Improvemema Vehicles Fixtures Total
General Government:
City manager $ $ $ $ 33,065 $ 619 $ 33,684
Personnel 6,196 2,214 8,410
City clerk 181,800 9,098 190,898 ,
Administrative services 106,000 5,861,243 853,084 7,999 6,828,326
Planning 375,683 198,805 5,987 580,475
Building and safety - 169,403 4,266 173,669
General city facilities 2,396,152 18,933,347 993,290 103,158 22,425,947 ,
Assessment administration - 109,143 949,011 5,608 1,063,762
Total 2,502,152 25,279,416 3,384,654 138,949 31.305.171
Public Safety 840,939 37,381 978 32D
Engineering and Public Works 346,672 1,695,472 3,171,419 11,273 5,224,836
Community Services 23,239,840 8,439,494 296,445 294,800 32,270,5M
Community Redevelopment 7,997,063 55,711 21,456,725 5,841,272 2,924,316 38,275,067 ,
Fire Protection 15,512 - 998,624 3,288,174 4,302,310
Total General Fixed Assets
Allocated to Function $34,101,239 $ 55,711 $57,869,731 $16,822,903 $ 3,406,719 112,256,303
Construction-In-Progress 3,544,038
$115,800,341
1
126 '
1
CITY OF RANCHO CUCAMONGA Schedule 20
' SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
FOR THE FISCAL YEAR ENDED JUNE 30,1999
Balance Balance
Function and ACtNlty July 1,1998 Additions Deletions June 30,1999
'
General Government:
' City Manager $ 33,684 $ - $ $ 33,684
Personnel 8,020 1,490 1,100 8,410
City Clerk 151,134 39,764 190,898
Admininstrative Services 6,604,372 226,598 2,644 6,828,326
' Planning 352,875 233,679 6,079 580,475
Building and Safety 168,356 5,313 173,669
General City Facilities 22,537,885 20,105 132,043 22,425,947
Assessment Administration 938,197 145,963 20,398 1,063,762
' Total General Government 30,794,523 672,912 162,264 31,305,171
' Public Safety 756,159 129,142 6,961 878,320
Engineering and Public Works 4,981,816 399,446 156,426 5,224,836
' Community Services 31,017,950 1,271,851 19,222 32,270,579
Community Redevelopment 39,746,182 731,304 2,202,399 38,275,087
' Fire Protection 4,168,459 181,251 47,400 4,302,310
Total General Fixed Assets 111,465,089 3,385,906 2,594,692 112,256,303
Allocated to Functions
Construction-in-Progress 3,544,038 497,359 497,359 3,544,036
' Total $115,009,127 $ 3,883,265 $ 3,092,051 $115,800,341
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1 City of Rancho Cucamonga
Comprehensive Annual Financial Report
1
June 30, 1999
1
1 Statistical Section
1
1 Certain schedules recommended for inclusion in Comprehensive Annual
Financial Reports of Municipalities by the Government Finance Officers
1 Association have been omitted from this report. The omission of such
schedules was made only after careful consideration of the merits of each
recommended schedule by City management.
1
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1
CITY OF RANCHO CUCAMONGA
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION(1)
LAST TEN FISCAL YEARS
Fiscal General Public Engineering Community Community Public Safety Debt Capital
Year Government Safety Public Works Development Services Fire Protection Service Outlay Total
1989.90 $ 11,890,911 $ 6,933,276 $ 7,329,039 $ 6,882,083 $ 1,436,387 $ 5,306,337 $60,497,913 $ 28,608,963 $128,884,909
1990-91 15,881,940 7,311,306 8,523,472 4,607,309 2,808,115 7,002,548 17,863,697 30,825,105 94,823,492
1991.92 10,973,782 7,401,199 12,556,739 6,903,264 2,322,517 7,462,224 21,407,802 22,177,981 91,205,508
1992.93 12,944,510 7,615,332 7,789,364 6,159,850 1,702,270 7,839,084 15,203,408 24,188,791 83,442,609
N 1993-94 14,115,388 8,335,701 8,091,353 6,492,001 1,762,601 8,309,526 15,874,075 15,216,092 78,196,737
1994.95 12,374,623 9,053,236 9,076,883 7,165,128 2,700,897 9,080,935 14,117,871 26,231,344 89,800,917
1995-96 8,700,927 9,417,013 8,980,967 6,488,858 3,725,252 8,951,549 19,632,773 31,168,055 97,065,394
1996.97 12,246,831 15,444,149 8,592,843 7,438,880 3,010,203 9,096,377 45,208,420 16,977,819 118,015,522
1997.98 11,940,957 10,764,176 8,976,081 8,025,010 3,689,355 9,490,941 21,038,105 5,891,897 79,816,522
1998.99 14,574,932 11,362,741 9,677,627 8,816,323 4,070,031 10,169,656 25,076,214 8,247,710 91,995,234
(1)Includes General,Special Revenue,Debt Service and Capital Projects funds.
Source: Annual Audit Report
CITY OF RANCHO CUCAMONGA
GENERAL GOVERNMENTAL REVENUES BY SOURCE(7)
LAST TEN FISCAL YEARS
Fiscal Taxes S Licenses S Inter- Charges for Use of Money Fines& Development
Year Assessments Permits governmental Services &Property Forfeitures Fees - Other Total
1989.90 $ 33,133,576 $ 1,996,471 $ 10,697,053 $ 4,234,198 $ 8,974,131 $ 308,389 $ 3,922,496 $ 520,326 $ 63,786,640
1990-91 42,126,174 1,628,195 8,293,751 2,197,625 11,237,248 251,271 3,303,543 6,315,718 75,353,525
1991.92 44,534,803 1,357,877 10,087,260 2,292,045 9,214,401 226,686 3,604,792 8,033,974 79,351,838
1992-93 48,385,478 1,455,537 11,041,157 2,066,010 6,899,587 391,130 2,016,608 7,434,652 79,690,159
w
1993-94 56,651,916 1,586,247 9,629,421 2,067,524 4,883,780 384,110 3,617,971 4,177,113 82,998,082
0
199495 53,359,823 1,613,580 13,662,447 2,123,670 6,847,563 415,196 2,797,661 3,478,201 84,298,141
1995-96 57,537,967 1,593,576 11,179,404 2,745,991 8,472,995 291,189 2,713,750 2,718,267 87,253,139
1996.97 58,717,945 1,795,225 11,596,410 2,976,083 8,965,747 225,728 3,604,000 3,370,338 91,251,476
1997.98 61,580,099 2,162,381 14,674,048 3,943,937 9,877,994 365,203 3,743,940 3,082,778 99,430,380
1998-99 63,652,593 2,618,571 10,867,315 5,153,994 7,523,284 630,465 5,324,804 3,572,900 99,343,926
(1)Includes General,Special Revenue,Debt Service and Capital Projects funds.
(2)The data presented represents all City activities for which the City Council has oversight responsibilities.
Source: Annual Audit Report
CITY OF RANCHO CUCAMONGA
ASSESSED VALUATION OF ALL CITY PROPERTY
LAST TEN FISCAL YEARS
Fiscal Secured Public Total Unsecured Full Cash Homeowners Net Taxable
Year Property Utility Secured Property Total Value Exemption Value
1989-90 $4,663,645,245 $ 6,744,546 $4,670,389,791 $251,517,317 $4,921,907,106 $4,921,907,108 $119,705,841 $4,802,201,267 -
1990-91 5,577,509,385 15,093,655 5,592,603,040 303,321,685 5,895,924,725 5,895,924,725 125,618,428 5,770,306,297
1991-92 6,179,613,149 145,432,065 6,325,045,214 340,718,049 6,665,763,263 6,665,763,263 129,211,480 6,536,551,783
1992-93 6,484,960,928 14,386,749 6,499,347,677 367,738,676 6,867,086,355 6,867,086,355 137,890,350 6,729,196,005
J
w 1993-94 6,632,696,532 13,427,461 6,646,123,993 427,437,186 7,073,561,179 7,073,561,179 135,308,108 6,938,253,071
J
1994-95 6,307,539,741 10,342,631 6,317,882,372 400,383,268 6,718,265,640 6,718,265,640 136,491,999 6,581,773,641
1995-96 6,283,443,239 10,381,440 6,293.824,679 447,181,856 6,741,006,535 6,741,006,535 139,734,804 6,601,271,731
1996-97 6,341,840,800 9,202,780 6,351,043,580 547,386,007 6,898,429,587 6,898,429,587 138,742,488 6,759,687,099
1997-98 6,483,946,533 7,855,246 6,491,801,779 594,241,278 7,086,043,057 7,086,043,057 139,933,217 6,946,109,840
1998-99 6,705,500,026 8,140,411 6,713,640,437 642,070,665 7,355,711,102 7,355,711,102 138,434,912 7,217,276,190
Note: Assessed valuation is based on 100 percent of full market value.
New report format for the county of San Bernardino precludes property exemptions category.
Source: San Bernardino County Auditor-Controller
1
CITY OF RANCHO CUCAMONGA ,
PROPERTY TAX LEVIES AND COLLECTIONS '
LAST TEN FISCAL YEARS
Fiscal Total Tax Total Tax Percent of Levy '
Year Levy Collection Collected
1989-90 $ 1,944,806 $ 2,052,267 106% '
1990-91 2,282,179 2,446,699 107% '
1991-92 2,640,644 2,634,740 99%
1992-93 2,404,766 2,395,951 99% '
1993-94 1,779,421 1,860,297 105% '
1994-95 2,365,012 1,727,482 73% '
1995.96 2,347,820 1,772,721 76% '
1996-97 2,356,069 1,655,554 70% '
1997-98 2,338,949 1,810,766 77% ,
1998-99 2,394,829 1,853,979 77%
Note: The county of San Bernardino does not provide sufficient information to determine what portion of total C '
represent delinquent taxes and interest and penalties on those delinquencies. ,
Source: County of San Bernardino-Auditor Controller
132 '
1
' CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING PROPERTY TAX RATE
LAST TEN FISCAL YEARS
' Chino Basin City of Rancho
Fiscal Schools County Cucamonga Metropolitan Muni.W.D. Cucamonga Total
Year Tax Rate Tax Rate County W.D. Water Dist Tax Rate Tax Rate Tax Rate
' 1989-90 0.0435 1.000 0.0164 0.0121 0.0038 0.0493 1.1251
' 1990-91 0.0566 1.000 0.0156 0.0097 0.0033 0.0493 1.1345
' 1991-92 0.0454 1.000 0.0168 0.0089 0.0030 0.0493 1.1234
1992-93 0.0352 1.000 0.0168 0.0089 0.0028 0.0403 1.1040
1993-94 0.0404 1.000 0.0215 0.0089 0.0024 0.0283 1.1015
' 1994-95 0.0340 1.000 0.0219 0.0089 0.0024 0.0389 1.1061
1995-96 0.0471 1.000 0.0098 0.0089 0.0000 0.0383 1.1041
' 1996-97 0.0416 1.000 0.0115 0.0089 0.0000 0.0383 1.1003
' 1997-98 0.0390 1.000 0.0115 0.0089 0.0000 0.0371 1.0965
1998-99 0.0721 1.000 0.0109 0.0089 0.0000 0.0373 1.1292
Assessed valuation of property is stated at 100%of market value.
Source: County of San Bernardino Auditor-Controller
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CITY OF RANCHO CUCAMONGA
SPECIAL ASSESSMENT COLLECTIONS '
LAST TEN FISCAL YEARS
Ratios of Total Outstanding '
Fiscal Current and Prior Assessments Collections to Current and
Year Assessments Due Collected Amount Due Delinquent Assmts '
1989-90 $3,619,774 $3,599,088 99.43% $20,686
1990-91 3,565,936 3,520,912 98.74% 45,024 '
1991-92 4,341,957 4,270,529 98.35% 71,428 '
1992-93 4,293,316 4,237,963 98.71% 55,353 '
1993-94 5,983,111 5,881,485 98.30% 101,626 ,
199495 5,938,191 5,884,908 99.100/0 53,283 '
1995-96 5,301,182 5,253,966 99.11% 47,216 '
1996-97 5,718,659 5,638,760 98.60% 79,899 ,
1997-98 5,662,373 5,616,138 99.18% 46,235 ,
1998-99 5,941,600 5,740,948 96.62% 200,652 '
Source: Finance Division '
1
134 ,
CITY OF RANCHO CUCAMONGA
DIRECT AND OVERLAPPING BONDED DEBT
' 1998-99 Assessed Valuation : $7,355,711,102
DIRECT AND OVERLAPPING BONDED DEBT: %Applicable Debt 6/30/99
San Bernardino Co. General Fund & Pension Obligations 7.561 $115,839,774
Metropolitan Water District 0.538 3,109,828
Chaffey Community College Dist. Certs of Participation 17.832 1,782,308
Chaffey A. Union H.S. Dist. Certs of Participation 37.242 11,139,082
Alta Loma School District 98.509 6,841,450
' Central School District 96.378 14,856,669
Fontana Unified School District Certs of Participation 0.620 487,699
Upland Unified School District Certs of Participation 0.458 39,228
' Cucamonga School District Certs of Participation 37.419 5,251,757
Cucamonga County Water District 88.429 159,172
Cucamonga County Water District. I.D.#5 94.821 293,945
' Rancho Cucamonga Redevelopment Agency 100.000 141,510,000
Etiwanda School Dist. Community Facilities Dist. #1,#2,#3 100.000 16,335,000
City of Rancho Cucamonga Community Fac. Dist. 100.000 17,075,000
' City of Rancho Cucamonga 1915 Act Bonds 100.000 8,230,000
' TOTAL DIRECT&OVERLAPPING BONDED DEBT: $342,950,912
Direct Debt 0.000%
' Total Debt 4.662%
' STATE SCHOOL BUILDING AID
REPAYABLE AS OF 6/30/99 $539,747
' Source: California Municipal Statistics, Inc.,Annual Audit Report
' 135
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CITY OF RANCHO CUCAMONGA
LEGAL DEBT MARGIN
(General Obligation Bonds) '
June 30, 1999
Assessed Valuation $ 7,355,711,102 '
Debt Limit- 15%of assessed valuation $ 1,103,356,665
Amount of debt applicable to debt limit: '
Total bonded debt $ -
Other debt $ -
Less assets in Debt Service Fund available '
for payment of principal $ - $
Legal debt margin $ 1,103,356,665 '
1
Source: Finance Division ,
Note: The City has no general bonds outstanding, however, revenue bond indebtedness has been '
issued by the Rancho Cucamonga Redevelopment Agency. See Direct&Overlapping Bonded
Debt for information on these bonds.
136 '
CITY OF RANCHO CUCAMONGA
BUILDING PERMITS
NUMBER OF PERMITS ISSUED
1989-90 1990-91 1991-92 1992-93 1993.94 1994-95 1996.96 1996-97 1997-98 1998-99
July 428 418 278 326 238 300 237 249 324 300
August 459 327 262 230 344 288 232 198 263 220
September 351 192 248 245 305 242 225 245 288 310
October 512 328 284 268 222 191 321 226 314 236
November 358 274 200 255 283 270 191 218 179 221
w
w
V
December 268 303 195 223 237 170 158 215 237 194
January 337 228 171 182 264 131 249 327 280 236
February 359 317 243 149 281 257 185 341 229 227
March 410 257 295 298 442 196 209 363 332 399
April 396 335 231 315 201 214 226 431 356 264
May 372 313 274 262 307 307 250 256 225 394
June 408 312 365 385 348 280 218 267 303 464
TOTAL 4,658 3,604 3,046 3,138 3,472 2,846 2,701 3,336 3,330 3,465
Source: Building Safety Division
CITY OF RANCHO CUCAMONGA
CONSTRUCTION ACTIVITY
BUILDING PERMIT VALUATION
1989-90 1990-91 1991.92 1992-93 1993-94 1994-95 1995.96 1996-97 1997-98
July $ 10,089,602 $23,599,548 $ 2,918,819 311,119,619 $ 2,309,314 $ 9,862,766 $12,331,995 $ 10,582,570 $ 10,181,503
August 23,460,230 14,593,530 2,505,876 3,640,314 6,934,763 10,295,238 8,658,100 8,625,913 16,133,001
September 22,479,041 2,350,284 4,577,135 5,611,615 6,012,384 10,610,641 7,539,020 22,895,860 17,461,710
October 23,647,235 7,727,450 6,382,558 3,630,620 4,005,140 14,552,820 10,501,190 6,482,329 11,627,452
November 11,332,216 5,654,369 2,436,103 7,572,750 7,615,600 15,978,747 3,606,830 9,254,752 4,180,059
December 10,147,202 23,805,734 7,140,379 2,843,800 2,346,730 7,157,443 6,256,792 8,554,638 10,310,527
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00
W
January 15,816,216 10,283,180 8,374,060 8,407,509 12,343,088 1,717,165 15,045,410 14,583,794 15,840,580
February 23,738,389 7,041,748 5,401,851 1,899,579 12,671,962 17,497,339 11,201,194 17,929,883 13,143,098
March 16,484,505 13,445,250 5,561,660 8,499,799 14,063,158 2,101,199 11,932,433 3,779,101 24,998,362
April 9,156,809 6,593,123 4,686,138 11,459,265 5,158,210 8,054,910 11,378,975 9,841,932 32,206,453
May 9,498,383 3,910,268 5,137,236 5,231,474 17,243,990 9,403,612 15,468,092 8,397,938 8,059,910
June 22,989,440 7,689,607 18,714,994 15,177,110 12,007,333 10,546,284 6,074,237 17,116,665 20,976,584
TOTAL $198,839,268 $126,694,091 373,836,809 385,093,454 $102,711,672 $117,778,164 $119,994,268 $138,045,375 $185,119,239
Source: Building Safety Division
CITY OF RANCHO CUCAMONGA
' DEMOGRAPHIC STATISTICS
LAST TEN FISCAL YEARS
' Average Annual San Bernardino City Population
City Population County as Percent
Year Population Percent Changes Population of County
' 1990 104,887 0.2% 1,423,800 7.4%
' 1991 105,100 0.2% 1,464,700 7.2%
' 1992 109,800 4.5% 1,508,700 7.3%
' 1993 111,500 1.5% 1,539,600 7.2%
' 1994 112,700 1.1% 1,559,100 7.2%
' 1995 114,600 1.7% 1,572,700 7.3%
1996 115,900 1.1% 1,589,500 7.3%
1997 116,045 0.1% 1,587,387 7.3%
1998 118,432 2.1% 1,621,874 7.3%
1999 121,840 2.9% 1,654,007 7.4%
' Source: (1) U.S. Bureau of Census, California Department of Finance
(2) In May 1996,the California State Controller's Office(Demographic Research Unit)
recalibrated the population count statewide retroactive to April 1990. That recalibrated
tcount is reflected above.
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CITY OF RANCHO CUCAMONGA '
PRINCIPAL TAXPAYERS (1)
June 30, 1999 ,
Too 25 Producers
Albertson's
AM PM Mini Mart '
Ameron
Autonation USA
Best Buy '
Chevron USA
Circle K
Circuit City '
Claim Jumper
Giorgio
Home Depot '
J C Penney
Mervyn's
Mobil Oil '
Office Depot
Price Club
Proficient Food Company '
Ralphs
SW School Supply
Stater Bros. '
Tamco
Target
Varian Associates ,
Wal Mart
West End Material Supply
1
Source: State Board of Equalization '
(1) Based on sales_ tax revenues, listed alphabetically
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NAi i i i MM i i i i i i i i
CITY OF RANCHO CUCAMONGA
INSURANCE POLICIES
Coverage Maximum Coverage Company Remarks
Auto Insurance $250,000 PARSAC One year policy-Expires 5/2000
Excess$750,000 SFC 008585 premium included in liability insurance
Boiler&Machinery $9,500,000 Hartford Steam Boiler Oneoli ear
y policy-Expires 10126199
BMI-LA-9934845 $10,725 annual premium
Fidelity Bond
$100,000 Hartford Fire Insurance One year policy-Expires 8/6/99
$2,027 annual premium
Equipment Insurance $250,000 PARSAC One year policy-Expires 5/2000
premium Included in auto coverage
-.. Liability Insurance $1,000,000 PARSAC One year policy-Expires 7/1/99
$170,485 annual premium
Notary Bond $10,000 Western Surety Company Effective 12/17/93 to 12/17/99
$50.00 annual premium
Excess Liability $9,000,000 PARSAC Oneoli ear
y policy-Expires 7/1/99
$46,569 annual premium
Property Insurance All-Risk $1,000,000 PARSAC(Local Agency Poop One year policy-Expires 5/2000
per occurrence $20,777 annual premium
Speclal Events $2,000,000 CNA Insurance Company One year policy-Expires 7/1/99
Incl.in Excess Liability,varies per event
Worker's Compensation $250,000 PARSAC One year policy-Expires 7/1/99
$317,886 annual premium
Excess Worker's Comp $10,000,000 PARSAC One year policy-Expires 7/1/99
$280,276 annual premium
Source: Risk Management Division
CITY OF RANCHO CUCAMONGA
MISCELLANEOUS STATISTICAL INFORMATION
Date Of Incorporation November 22, 1977 '
Type of City General Law '
Form of Government Council/Manager ,
Area 37.5 Square Miles '
Population 121,840
Number of Street Lights 9,791 '
Miles of Streets 502 '
Number of Signals 114 '
Fire Protection:
Rancho Cucamonga Fire District '
Number of Stations 5
Number of Firefighters and Officers 70
Police Protection:
Contracted with San Bernardino County '
Number of Stations 1
Number of Sworn Officers 86
Recreation and Culture:
Number of Parks 20 with 244.8 acres '
Source: City of Rancho Cucamonga-Various Departments
i
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