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COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR FISCAL YEAR ENDED JUNE 3012
City of Rancho Cucamonga, California
Comprehensive Annual Financial Report
Year Ended June 30, 2014
Prepared by the
City of Rancho Cucamonga
Finance Department
Tamara L. Layne
Finance Director
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
INTRODUCTORY SECTION
Letterof Transmittal ....................................................... ...............................
CityOfficials ................................................................... ...............................
OrganizationChart ......................................................... ...............................
Certificate of Achievement for Excellence in Financial Reporting ................
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT ......................... ...............................
MANAGEMENT'S DISCUSSION AND ANALYSIS ....... ...............................
BASIC FINANCIAL STATEMENTS
Government -Wide Financial Statements:
Statement of Net Position ................................. ...............................
Statement of Activities ....................................... ...............................
Fund Financial Statements:
Balance Sheet - Governmental Funds .............. ...............................
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position ....................... ...............................
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds ...................... ...............................
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities ....................................... ...............................
Statement of Net Position - Proprietary Funds . ...............................
Statement of Revenues, Expenses and Changes in Fund
Net Position - Proprietary Funds ....................... ...............................
Statement of Cash Flows - Proprietary Funds .. ...............................
Statement of Fiduciary Net Position - Fiduciary Funds ....................
Statement of Changes in Fiduciary Net Position — Fiduciary Funds
Notes to Financial Statements ................................. ...............................
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
REQUIRED SUPPLEMENTARY INFORMATION
Notes to Required Supplementary Information
Budgetary Comparison Information:
Budgetary Comparison Schedule - General Fund ..... ...............................
Budgetary Comparison Schedule - Citywide Infrastructure Improvement
Budgetary Comparison Schedule - Fire District ......... ...............................
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Nonmajor Governmental Funds ....................
Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds:
GasTax ............................................................................ ...............................
Recreation........................................................................ ...............................
ParkDevelopment ............................................................ ...............................
Beautification.................................................................... ...............................
LightingDistricts ............................................................... ...............................
Landscape Maintenance Districts .................................... ...............................
Transportation.................................................................. ...............................
PedestrianGrant .............................................................. ...............................
Community Development Block Grant ............................. ...............................
Assessment Administration .............................................. ...............................
San Sevaine /Etiwanda Drainage ..................................... ...............................
SB140 ............................................................................. ...............................
Air Quality Improvement ................................................... ...............................
South Etiwanda Drainage ................................................ ...............................
LowerEtiwanda Drainage ................................................ ...............................
Masi Commerce Center ................................................... ...............................
MeasureI ......................................................................... ...............................
LibraryServices ............................................................... ...............................
AssetForfeiture ............................................................... ...............................
COPSProgram Grant ...................................................... ...............................
DrainageFacilities ............................................................ ...............................
CAState Library ............................................................... ...............................
Library Services & Technologies Act ............................... ...............................
Litter Reduction Grant ...................................................... ...............................
Energy Efficient & Conservation Block Grant .................. ...............................
Senior Outreach Grant ..................................................... ...............................
UndergroundUtilities ........................................................ ...............................
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
Page
Number
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued)
Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds (Continued):
Safe Routes to School Program ......................................................... ...............................
COPSHiring Program Grant ............................................................... ...............................
Foothill Blvd. Maintenance .................................................................. ...............................
COPS Secure Our Schools Grant ....................................................... ...............................
CA State Library Staff Innovation Fund Grant .................................... ...............................
TheBig Read Library Grant ................................................................ ...............................
Department of Homeland Security Grant ............................................ ...............................
Public Resource Grants ...................................................................... ...............................
Proposition1B ..................................................................................... ...............................
Integrated Waste Management ........................................................... ...............................
Proposition 42 — Traffic Congestion Mitigation ................................... ...............................
Freedom Courtyard Resource Grant .................................................. ...............................
Justice Assistance Grant Program ...................................................... ...............................
Homeland Security Grant 2005 ........................................................... ...............................
Used Oil Recycling Program ............................................................... ...............................
Budgetary Comparison Schedules (Budgetary Basis) - Capital Project Funds:
Assessment District 82 -1 ............................................. ...............................
Assessment District 84 -1 ............................................. ...............................
CFD 2000 -01 South Etiwanda ..................................... ...............................
CFD 2000 -03 Rancho Summit ..................................... ...............................
CFD2001- 01 ................................................................ ...............................
CFD 2003 -01 Project Fund .......................................... ...............................
CFD 2004 -01 Rancho Etiwanda .................................. ...............................
CFD 2003 -01 Cultural Center ...................................... ...............................
CFD 2006 -01 Vintner's Grove ...................................... ...............................
CFD 2006 -02 Amador on Route 66 ............................. ...............................
Combining Statement of Net Position - Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in
Fund Net Position - Internal Service Funds . ...............................
Combining Statement of Cash Flows - Internal Service Funds
Combining Balance Sheet - All Agency Funds.
Combining Statement of Changes in Assets and Liabilities -
AIIAgency Funds .................................... ...............................
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
STATISTICAL SECTION
Financial Trends:
Page
Number
Net Position by Component — Last Ten Fiscal Years ......................... ............................... 203
Statement of Activities (Condensed) — Last Ten Fiscal Years ............ ............................... 204
Fund Balances of Governmental Funds — Last Ten Fiscal Years ...... ............................... 206
Changes in Fund Balances of Governmental Funds -
LastTen Fiscal Years ......................................................................... ............................... 207
Revenue Capacity:
Assessed Value and Estimated Actual Value of Taxable Property .... ............................... 208
Direct and Overlapping Property Tax Rates — Last Ten Fiscal Years ............................... 209
Principal Property Taxpayers — Current Year and Nine Years Ago .... ............................... 210
Property Tax Levies and Collections — Last Ten Fiscal Years ........... ............................... 211
Principal Sales Tax Remitters — Current Year and Nine Years Ago ... ............................... 212
Debt Capacity
Ratios of Outstanding Debt by Type — Last Ten Fiscal Years ............ ............................... 214
Ratios of General Bonded Debt Outstanding — Last Ten Fiscal Years ............................. 216
Direct and Overlapping Debt ............................................................... ............................... 217
Legal Debt Margin Information — Last Ten Fiscal Years ..................... ............................... 218
Pledged- Revenue Coverage — Last Ten Fiscal Years ........................ ............................... 220
Demographic and Economic Information:
Demographic and Economic Statistics — Last Ten Calendar Years ... ............................... 221
Principal Employers — Current Year and Nine Years Ago .................. ............................... 222
Operating Information:
Full -Time and Part -Time City Employees by Function — Last Eight Fiscal Years ............. 223
Operating Indicators by Function — Last Eight Fiscal Years ............... ............................... 224
Capital Asset Statistics by Function — Last Eight Fiscal Years ........... ............................... 225
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2014
Introductory Section
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Mayor L. DENNIS MICHAEL • Mayor Pro Tem SAM SPAGNOLO
Council Members WILLIAM J. ALEXANDER, LYNNE B. KENNEDY, DIANE WILLIAMS
City Manager JOHN R. GILLISON
i
THE CITY OF RANCHO CUCAMONGA
RANCHO
C,UCAMONGA
December 31, 2014
To the Honorable Mayor, Members of the City Council and Citizens of the City of Rancho
Cucamonga:
It is with great pleasure that we present to you the City of Rancho Cucamonga's Comprehensive
Annual Financial Report for the fiscal year ended June 30, 2014. The Comprehensive Annual
Financial Report consists of three sections: introductory, financial and statistical. The
introductory section includes this transmittal letter, a list of principal officials, and the City's
organizational chart. The financial section includes the independent auditors' report,
management's discussion and analysis (MD &A), the basic financial statements, notes to the
financial statements, and combining and individual fund statements and schedules. The statistical
section sets forth relevant financial and non - financial data depicting the City's historical trends
and other significant facts.
This report consists of management's representations concerning the finances of the City.
Consequently, management assumes full responsibility for the completeness and reliability of all
of the information presented in this report. To provide a reasonable basis for making these
representations, management has established a comprehensive internal control framework that is
designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient
reliable information for the preparation of the City's financial statements in conformity with
generally accepted accounting principles (GAAP). As management, we assert that, to the best of
our knowledge and belief, this financial report is complete and reliable in all material respects.
The City of Rancho Cucamonga's financial statements have been audited by Lance, Soll and
Lunghard, LLP, Certified Public Accountants. The goal of the independent audit was to provide
reasonable assurance that the financial statements of the City of Rancho Cucamonga for the fiscal
year ended June 30, 2014, are free of material misstatement. The independent audit involved
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; assessing the accounting principles used and significant estimates made by
management; and evaluating the overall financial statement presentation. The independent
auditor concluded, based upon the audit, that there was a reasonable basis for rendering an
unmodified opinion that the City of Rancho Cucamonga's financial statements for the fiscal year
ended June 30, 2014, are fairly presented in conformity with GAAP. The independent auditor's
report is presented as the first component of the financial section of this report.
The independent audit of the financial statements of the City of Rancho Cucamonga was part of a
broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor
agencies. The standards governing Single Audit engagements require the independent auditor to
report not only on the fair presentation of the financial statements, but also on the audited
government's internal controls and compliance with legal requirements, with special emphasis on
internal controls and legal requirements involving the administration of federal awards. These
reports are available in the City of Rancho Cucamonga's separately issued Single Audit Report.
10500 Civic Center Dr. • P.O. Box 807 • Rancho Cucamonga, CA 91729 -0807 • Tel (909) 477 -2700 • Fax (909) 477 -2849 • www.CityofRC.us
December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
GAAP requires that management provide a narrative introduction, overview, and analysis to
accompany the basic financial statements in the form of Management's Discussion and Analysis
(MD &A). This letter of transmittal is designed to complement the MD &A and should be read in
conjunction with it. The City of Rancho Cucamonga's MD &A can be found immediately
following the report of the independent auditors.
I. PROFILE OF THE CITY OF RANCHO CUCAMONGA
General Information
The City of Rancho Cucamonga currently has an estimated population of 172,299 and
encompasses approximately 40.2 square miles. It is located between the cities of Upland to the
west, Ontario to the south, Fontana to the east and is in the western section of San Bernardino
County which is in the southern part of the State of California. The local economy includes a
diverse business base of office, light manufacturing and distribution, and retail which emphasizes
the City's efforts at attracting and retaining sales tax generating businesses to help provide a
stable financial base.
Government
The City of Rancho Cucamonga (the City) was incorporated in 1977 as a general law city under
the provisions of the Government Code of the State of California, and operates under the Council-
Manager form of city government. The City officials elected at large include a Mayor and four
City Council members, a City Clerk and a City Treasurer. The Mayor and Council members are
elected on a staggered basis for a term of four years. There is no limit on the number of terms an
individual can serve as Mayor or as Council members. The Mayor and City Council appoint the
City Manager and City Attorney.
Reporting Entity and Its Services
The City has included within its reporting entity for financial reporting purposes all agencies for
which the City is financially accountable. These agencies include the Rancho Cucamonga Public
Improvement Corporation, the Rancho Cucamonga Fire Protection District, the Rancho
Cucamonga Library, and the Rancho Cucamonga Public Financing Authority. The City provides
accounting services to all these agencies. Additional information on these agencies can be found
in Note l .a. in the notes to the financial statements.
The City of Rancho Cucamonga is a general law city governed by the State of California
Government Code and local ordinances and provides quality service by blending the talents of
City staff and utilizing other agencies. Certain services necessary to continue the high quality of
life in Rancho Cucamonga such as water, sanitation (i.e., sewage) and police are furnished by the
County of San Bernardino and other specialized agencies. The City provides building safety
regulation and inspection, street lighting and beautification, land use planning and zoning,
housing and community development services, maintenance and improvement of streets and
related structures, traffic safety maintenance and improvement, animal care and services, and a
full range of recreational and cultural programs for citizen participation.
ii
December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The Rancho Cucamonga Public Improvement Corporation was established for charitable
purposes including rendering financial assistance to the City by financing, acquiring,
constructing, improving and leasing public improvements for the benefit of residents of the City
and the surrounding area. The Rancho Cucamonga Fire Protection District was taken over from
the County of San Bernardino as a subsidiary district of the City in July 1989 for the purpose of
fire suppression within its boundaries. The Rancho Cucamonga Library became a part of the City
when it withdrew from the San Bernardino County Library System in July 1994. It strives to
inform and enrich our community by providing access to traditional and technologically
innovative resources. It also supports and encourages education and the love of reading in a
welcoming atmosphere with a knowledgeable, service- oriented staff. The Rancho Cucamonga
Public Financing Authority was established to facilitate the financing and the refinancing of
construction, expansion, upgrading and improvement of the public capital facilities necessary to
support the rehabilitation and construction of residential and economic development within the
City.
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 ( "the Bill ")
that provides for the dissolution of all redevelopment agencies in the State of California. This
action impacted the reporting entity of the City of Rancho Cucamonga that previously had
reported a redevelopment agency within the reporting entity of the City as a blended component
unit. The Bill provides that upon dissolution of a redevelopment agency, either the city or
another unit of local government will agree to serve at the "successor agency" to hold the assets
until they are distributed to other units of state and local government. On January 11, 2012, the
City elected to become the Successor Agency for the former redevelopment agency in accordance
with the Bill. See Note 14 for more information on the Successor Agency Trust for the Former
Redevelopment Agency.
Local Economy
The City is continuing to recover from past revenue declines with slow and gradual revenue
growth. Key elements contributing to this growth include the following:
• Unemployment levels continue to improve within Rancho Cucamonga at a faster level and
are more favorable than the County overall and are expected to return to historical norms of
5% or less during the next year;
• Employers within the City recently exceeded their prior peak level of employment, thereby
fully recouping the substantial losses that occurred during the recent recession, although this
does not account for population growth and under - employment;
• Steady increases in taxable sales of general merchandise that are expected to reach pre -
recession peak levels sometime during 2015; and
• The housing market continues to recover with prices increasing, supply being at record lows,
and strong demand occurring in all sectors including single and multi - family.
Historically, Rancho Cucamonga's economic base has been one of the Inland Empire's strongest.
Job and payroll growth have far exceeded regional and California rates since 1990. The City's
competitive lease rates, transportation network and community amenities continue to attract
businesses of all types. In addition to its manufacturing and distribution sectors, the City's
commercial office sector has grown and vacancies continue to decline while rents are rising.
Rancho Cucamonga has also seen a migration of highly educated technicians, professionals and
iii
December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
executives over the past few years and many of the City's resident workers have jobs in
management, professional, and technical occupations.
The City is substantially underway in its economic development programs following the State of
California's elimination of Redevelopment Agencies and tax increment financing statewide. The
City is working with the business and real estate communities to maintain and rebuild effective
economic development programs to promote private investment, job retention, and growth. A
key City Council goal for FY 2013/14 was the creation of an Economic Development Plan and
strategy for the City that takes into account the loss of redevelopment while recognizing both the
changing nature of the marketplace as well as the City's transition to an in -fill community.
Budgetary Control
The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense level. These levels are defined as personnel services;
operations and maintenance; capital outlay; debt service; and transfer out. Although the budget is
monitored at the character of expense level, the legal level of budgetary control, that is the level
at which expenditures cannot exceed appropriations, is the department level within the General
Fund and at the function level for the Special Revenue, Debt Service and Capital Projects Funds.
Budgetary control is further maintained by the use of an encumbrance system. Revenues are also
estimated annually in the adoption of the annual budget. Revenues and expenditures are
monitored throughout the year with quarterly updates provided to the City Council.
Long -term Financial Planning
Annually, the City updates a five -year Capital Improvement Program (CIP). Planned capital
expenditures from special, non - operational funds for FY 2014/15 total $10,646,280. The CIP
includes the Civic Center's landscape and renovation design, parking and exterior lighting, and
roof and patio replacement; the Library's second floor Rancho KIDS Project; utility
undergrounding on Base Line Road from Carnelian to Vineyard; Base Line Road at 1 -15
Interchange capital improvements; and local street pavement at various locations. Funding comes
from multiple sources including Gas Tax funds, Measure I funds, Park Development funds,
Transportation funds, Special Districts funds, capital reserves, and various grants.
Cash Management Policies and Practices
Cash not immediately needed to finance City operations during the year was invested in securities
of the U.S. Government, or its agencies, e.g., bonds and notes of the Federal government and
Federally- sponsored agencies, municipal bonds, commercial paper, and the State of California's
Local Agency Investment Fund (LAIF) in accordance with State laws governing deposit of public
funds. See Note 3 for a list of the City's authorized investments. The objective of the investment
portfolio is to meet the short and long term cash flow demands of the City. To achieve this
objective, the portfolio is structured to provide safety of principal and liquidity, while then
providing a reasonable return on investments.
iv
December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Debt Administration
The City of Rancho Cucamonga, as a general law city, is restricted from incurring general
obligation bonded indebtedness that would exceed 3.75% of the total assessed valuation of all
real and personal property. As of June 30, 2014, the City of Rancho Cucamonga does not have
any bonded indebtedness.
Risk ManaLyement
During Fiscal Year 2013/14, the City of Rancho Cucamonga continued its commitment to risk
management programs for safety, general liability, workers' compensation and loss prevention.
Aggressive claims handling and a strong litigation stance have assisted in maintaining an
appropriate reserve for current and future claims payments. Various risk control techniques,
including employee accident prevention training, employee wellness seminars and fairs, safety
programs and employee hazardous identification programs have continued to minimize accident -
related losses and exposure by the public.
The City of Rancho Cucamonga is self - funded for the first $500,000 of loss for general liability
claims as well as employment practices liability claims and purchases coverage for losses ranging
from $500,000 to $34 million. For workers' compensation claims, the City is self - funded for the
first $300,000 and purchases coverage for losses ranging from $300,000 to $50 million.
Pension Benefits
The City provides pension benefits for all employees through a statewide plan managed by the
California Public Employees Retirement System (Ca1PERS). Additional information on the plan
can be found in Note 9 in the notes to the financial statements.
II. HIGHLIGHTS OF FISCAL YEAR 2013/14
Redevelopment Agenc
On February 1, 2012, the Successor Agency to the Rancho Cucamonga Redevelopment Agency
was formed as a result of the State's action to eliminate Redevelopment Agencies in California.
The Successor Agency assumed all of the duties and responsibilities of the former
Redevelopment Agency and is tasked with winding down the Agency's activities. Since June
2011, the Agency has been restricted from entering into any new contract. As a result of the
elimination of redevelopment, the Successor Agency has worked this past year to successfully
complete existing projects and to maintain one affordable housing program.
Economic Development
The Community Development Group has become the lead for pursuing economic development
programs and opportunities. Community Development currently provides coordination and
support for companies and real estate professionals pursuing site acquisition, and business
relocation and expansion. Also, within Community Development is the Rancho Cucamonga
Municipal Utility (RCMU). RCMU plays an important role in economic development activities.
RCMU offers an economic development incentive rate that targets high electric users that are also
v
December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
large employers. In the past year the incentive was used to attract the expansion of Evolution
Fresh into a vacant warehouse building. Evolution Fresh also created 100 new jobs in the
community. In January the City retained the services of Strategic Economics, Inc. to assist the
City in updating its Economic Development Strategic Plan. The City has been working off an 1I-
year old plan that has successfully implemented a number of programs and services that have
facilitated economic and business growth in the City. Since the implementation of the 2003
Strategy several significant developments have added value to the City's economic base such as
Victoria Gardens, several hotels, Evolution Fresh a Starbucks Company subsidiary, Phos -Chek,
and the establishment of regional headquarters for firms such as Falken Tire and Inland Empire
Health Plan.
Changes in the current economy and marketplace are key factors driving the update to the
Strategic Plan. For example, the consolidation of retailers, and the growth of e- commerce, the
need for improved warehouse and transportation systems, and the loss of economic development
tools such as redevelopment. All of which require the City to look at its plan and make changes.
The update of the Economic Development Strategy will help the City identify new businesses that
our resources are best suited for in order to attract jobs and economic growth to the community.
It is anticipated that the update Strategy will be completed by first quarter 2015.
The City has also partnered with the Small Business Development Center (SBDC) to provide
technical assistance and guidance to existing and startup businesses and residents in the
community. These services are free of charge and are offered on a confidential and long term
basis. During the 2013/14 fiscal year, the SBDC met with 168 clients, and provided 376 hours of
technical and professional advice. This lead to 5 jobs being created and 46 jobs retained. The
SBDC also hosted 12 workshops on various business topics and 163 people attended these
workshops.
Affordable Housing
Due to the elimination of the redevelopment agency, the City has limited affordable housing
resources and has had to make difficult decisions involving the termination of many of its
successful programs. For example, the City's First -Time Homebuyer Program. This program
assisted over 117 families become homeowners.
Affordable rental housing for families who want to live and work in Rancho Cucamonga also
continues to be a challenge. The elimination of redevelopment significantly diminished ongoing
housing resources. Despite the lack of these resources, a portion of the loan between the City and
the former Redevelopment Agency, as well as proceeds from housing bond funds, are the two
primary sources of revenue available for housing programs and projects. These potential funding
sources are significantly less than what redevelopment had access to in the past and these sources
are one time money and not available for on -going programs.
Affordable Rental Housing Opportunities
These funds have allowed the City to enter into an agreement with Orange Housing Development
Corporation (OHDC), a non — profit affordable housing provider to build 59 affordable senior
housing units plus one manager unit. The City will contribute $4,360,908 of its housing bond
vi
December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
proceeds to allow for the project to remain affordable for a term of 55- years. The affordability
restrictions for the 59 units are as follows: 6 units will be available to eligible senior households
whose income does not exceed 30% of the area median income; 12 units will be available for
those whose income does not exceed 40% of the area median income; 24 units available to those
whose income does not exceed 50% of area median income; and 17 units available for those
whose income does not exceed 60% of area median income. Below is a summary of the unit
breakdown by income restriction and the estimated affordable rent.
Senior Housing Affordability Summary
% of Area of Median
Income
Number of Units
Offered
Maximum eligible
income
Maximum monthly
rent
30 Percent
6
$15,600
$390
40 Percent
12
$20,800
$520
50 Percent
24
$26,000
$650
60 Percent
17
$31,200
$780
The addition of these income restricted units will improve the availability of affordable rental
housing in the community. Prior to the elimination of the redevelopment agency, the agency had
partnered in the construction and funding of nearly 1,800 affordable units. The following
accomplishments were achieved by the redevelopment agency:
Family Housing
• Las Casitas Apartments — 14 units
• Mountainside Apartments — 188 units
• Monterey Village Apartments — 110 units
• Pepperwood Apartments — 228 units
• Rancho Verde East Expansion — 40 units
• San Sevaine Villas — 225 units
• Rancho Verde Apartments— 104 units
• Sycamore Springs Apartments — 96 units
• Villa del Norte Apartments — 88 units
• Sunset Heights Apartments — 116 units
• Villaggio at Route 66 — 131 units
Senior Housing
• Heritage Point Apartments — 48 units
• Olen Jones Apartments — 96 units
• Villa Pacifica Apartments — 158 units
Additional Housing Programs /Activities
A secondary source of funding is received from residual receipts generated from existing housing
loans the former redevelopment agency negotiated. These funds have allowed the City to
implement and manage a Mobile Home Rental Assistance Program. This program provides up
to $100 in assistance for the space rental payment for mobile home owners. The program
operates in all eight of the mobile home parks located in the City and assists approximately 91
families.
vii
December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Engineering Services
The Department is comprised of one lead section, the Engineering Administration Section,
headed by the Director of Engineering Services /City Engineer, and five subordinate
sections. The following provides highlights of the major accomplishments achieved during the
reporting period and a description of the major capital projects completed.
Administration Division
In addition to overseeing the operations of the Engineering Services Department's full -time and
part-time employees and $40 million in combined operating and capital budgets, the Engineering
Administration Section managed several significant projects this year. Key items this year
included updating the City's comprehensive Capital Improvement Program document;
implementing paid parking programs at the Rancho Cucamonga Metrolink station and
Cucamonga Canyon; and updating the Development Impact Fee Program.
Capital Improvements Division
The Capital Improvements Section is responsible for the development and implementation of the
City's Capital Improvement Program and the design, inspection and contract administration of
various City - funded public improvement projects including paving, curb and gutter, sidewalks,
landscape and irrigation, storm drains, traffic signals, City buildings, and park facilities. A major
accomplishment for the Capital Improvements Section for Fiscal Year 2013/14 was the
completion of the Etiwanda Ave Sidewalks and Flashing Beacons at Grapeland Elementary and
Etiwanda Intermediate Schools a Safe Route to School Project, and the Haven Avenue and
Valencia left turn pocket extension adding capacity and making the left turn movements during
peak times more efficient. The City utilized Local and Grant Funds to finance these projects. A
continued priority for the Section has been maintaining the Annual Comprehensive Capital
Improvement Program document which gives a five -year forecast for each active capital endeavor
budgeted by the City. A total of 17 Capital Improvement Projects amounting to over $14 million
dollars were completed during Fiscal Year 2013/14.
The following in addition to the above are the other key capital projects that were completed
during Fiscal Year 2013/14:
• Local Street Pavement Overlay and Slurry Seal.
• Banyan Street Sidewalk and Pavement Rehabilitation from Etiwanda Avenue easterly.
• 8th Street Pavement Rehabilitation from 1300 feet east of Hellman to west of Hermosa.
• 4th Street Pavement Rehabilitation from Milliken to Richmond.
• 24th Street at Deer Creek Channel Bridge Repair.
• Construction start on the Wilson Avenue Extension (completion spring 2015)
Transportation Development Division
The Transportation Development Section oversees the design, installation, and operation of the
City's traffic circulation and traffic control facilities, traffic studies, traffic counts, traffic permit
issuance, and investigation of citizen concerns. The Transportation Development Section
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
continues to provide management services on behalf of the City on the I -15 / Base Line Road
Interchange Improvements Project. This project is currently under construction and is expected
to be complete in 2016. The Section is currently managing the implementation of the initial
phase of the Traffic Management Center Upgrade, the upgrade of traffic signal phasing at various
intersections on Milliken Avenue and Day Creek Boulevard, and the installation of traffic signal
improvements at the intersection of Carnelian Street and Banyan Street.
Land Development Division
The Land Development Section is responsible for the review and conditioning of proposed
developments, as well as the technical plan check, permit issuance, and construction inspection of
developer - funded public improvements such as paving, curb and gutter, sidewalks, landscape and
irrigation, storm drains, traffic signals, and park facilities. In addition to the normal Land
Development responsibilities on the increase, staff has the task of working with Information
Services in implementing, administering and maintaining the new Accela land management
software.
Environmental Programs Division
The Environmental Programs Section is responsible for administering the City's environmental
programs which aim to encourage the preservation of natural resources and prevent storm water
pollution, thereby ensuring compliance with state and federal mandates such as AB 939 and the
National Pollutant Discharge Elimination System (NPDES). Highlights for this year include
providing service to 5,146 participants at the Household Hazardous Waste Collection Facility,
conducting over 900 storm water inspections, increasing participation at used oil filter exchange
events by 100 %, and distributing 20 of recycling containers to schools and sports groups. This
year the section applied tax assessments and title liens on 129 properties to recover approximately
$32,195 in delinquent trash account payments.
Municipal Utility Division
The Rancho Cucamonga Municipal Utility (the Utility) functions as a small electric utility
providing electric service to both residential and commercial developments including the Victoria
Gardens Regional Center as well as surrounding retail and commercial developments that were
built within RCMU's service territory. This fiscal year, the Utility began servicing over 300 new
residential customers at a new residential development in the Terra Vista area and provided a new
online payment option for all its utility customers. The utility continues to embark on its mission
to be a greener utility by utilizing renewable energy as part of its energy portfolio. The utility
currently receives some of its energy from a nearby landfill gas facility and most recently signed
an agreement to receive 6 MW of solar power from Kern County in order to meet the State's
Renewable Portfolio Standard requirements.
Public Works Services
The Public Works Services Department is the steward of the City's growing infrastructure of
buildings, streets, storm drains, parks and landscape improvements. To fulfill its broad mandate,
the Public Works Services Department is headed up by the Public Works Administration Division
which is charged with the management of three subordinate divisions: Facilities Maintenance,
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Streets and Storm Drains Maintenance, and Parks and Landscaping Maintenance. The following
are the highlights within the Public Works Services Department during Fiscal Year 2013/14:
Administration Division
In addition to overseeing the operations of the Public Works Services Department's 170+ full -
time and part-time employees and over $22 million in combined operations and capital budgets,
the Public Works Administration Division managed several significant projects this year. Key
items this year included working to reduce costs in LMD 1 and PD -85 due to funding shortfalls,
refining the expenditure tracking process for the Facilities Section, improving the workflow for
contracts and professional services agreements and assisting the other divisions with the
compilation and bidding of service contracts.
Facilities Maintenance Division
Victoria Gardens Cultural Center Wall Tile Replacement Project — Portions of the exterior
tile along the east side of the Victoria Gardens library building were in need of repair and
replacement due to weathering of the elastomeric joint sealant along the tile edge. The
project went out to bid during FY 2013/14 and work was completed in November 2014. In
addition, during FY 2014/15, a consultant will evaluate the condition of the rest of the
exterior elastomeric joint seals and expansion joints surrounding the Cultural Center and
prepare bid specifications for any needed repairs.
Civic Center – Roof System Restoration Project — Specifications were completed during FY
2013/14 which required the existing low slope roof sections be removed and the installation
of Title 24 compliant and Energy Star rated off white reflective roof coating over polyester
reinforced fabric, as well as replacing the existing roof flashing and elastomeric sealant. The
scope of work for the mechanical well roof sections consists of the application of a fluid -
applied pedestrian traffic coating system. The existing metal flashing will also be replaced as
part of this project. This project will be completed by the end of November 2014.
Civic Center Parking Lot Lighting Project — Specifications were completed during FY
2013/14 for the replacement of the light fixtures located in the 3 parking areas at the Civic
Center (north employee lot, public parking deck, and south employee lot) with new energy
efficient LED lighting fixtures. This project is anticipated to be awarded in January of 2015.
Public Safety HVAC IAQ Study —A consultant was hired to do a study of the HVAC system
at the Police Department to determine if there were any design, construction, code and/or life
safety issues within the HVAC system. The study was completed and options assessed, and
the consultant prepared specifications for the construction which will be bid in FY 2014/15.
In addition to the numerous capital projects happening, there were also several large service
contracts awarded including: janitorial services, mechanical engineering services, as well as
the emergency award of a new temporary security guard contract.
Streets, Fleet, and Storm Drain Maintenance Division
The Illuminated Street Name Sign Replacement program continued into FY 2013/14. The
scope of work included retrofitting Illuminated Street Name Signs with LED lighting,
replacement of damaged signs and/or individual sign panels, and relocation of complete
illuminated street name signs from mast arm mounting to sign davit arm mounting. This
project promotes energy efficiency by continuing to retrofit the illuminated street name signs
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December 31, 2014
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
with more energy efficient LED lighting. The majority of signs replaced during this cycle
were on Foothill Blvd., between San Bernardino Road and Aspen Avenue.
CNG Station Expansion: The design for the CNG station expansion began in FY 2012/13,
and construction began in FY 2013/14. This phase will consist of an additional compressor
and a fuel management system that will make it possible to accommodate fast filling vehicles
for other entities and back charging them for our costs. If done, the additive bids will include
the infrastructure for additional time -fill posts and associated hardware.
Vehicle Purchases: During FY 2013/14, the City Council authorized the purchase of the
following replacement vehicles: one Urban Forestry Aerial Chipper truck, three CNG sedans,
and one CNG 1/2 ton pick -up truck. The three CNG - powered vehicles were partially funded
through a grant from the Mobile Source Air Pollution Reduction Review Committee
(MSRC). The MSRC provides funds for the purchase of alternative fuel vehicles and
infrastructure projects that reduce air pollution from motor vehicles within the South Coast
Air District in Southern California pursuant to air quality and provisions of the California
Clean Air Act AB 2766. Over the past few years, the City has been successful in obtaining
funding for projects such as the Compressed Natural Gas (CNG) station, the CNG Station
Expansion (mentioned above), Fleet Shop Modification and the purchase of several new
CNG vehicles. To date, we have received over 1 million dollars in MSRC grant funding.
Sidewalk Inspection Program: In January of 2010, the PWSD developed a three -year
citywide sidewalk inspection program to identify deflections on sidewalks within the public
right -of -way which may cause someone to trip and fall. PWSD divided the city into twenty -
four grids, which is on a two -year calendar rotation. One grid is inspected per month with
crews scheduled to ramp or grind deflections found during the monthly inspection process.
On year three we inspected city maintained paseos citywide and followed up with ramping
and grinding as needed. In January of 2013, we started with the citywide sidewalk inspection
program three year process once again and were in year two during FY 2013/14. Our
proactive approach to our aging sidewalk infrastructure has greatly reduced the City of
Rancho Cucamonga's liability.
Many smaller projects were completed during FY 2013/14 including: asphalt repairs,
concrete sidewalk and curb /gutter repairs, graffiti removal, street sweeping, storm drain
inspections and cleaning, traffic sign retro - reflectivity inspections, traffic sign installations
and repairs, traffic legend repaints, chemical and mechanical weed abatement, debris
removal, assisted with special events, mechanic on -call emergency response and streets on-
call emergency response.
Parks and Landscape Maintenance Division
Garcia Park Landscape Upgrade: Some of the Park Sections goals are to reduce labor cost
through efficiency and proper horticultural practices, along with reducing water and
electricity costs through proper application and innovative materials and ideas. The Garcia
Park Landscape Upgrade Project incorporated this thinking by addressing areas of unused
turf, improving aesthetic value, reducing labor and water usage, while introducing a new
gathering point for the surrounding community.
LMD 4R Park Security Lighting Retrofit: With a continuation of new lighting technology
being applied to City parks and paseos, a lighting retrofit project of the parks in LMD 4R was
completed. This project promotes the use of induction type lighting fixtures which promotes
energy conservation, reduced maintenance costs and providing longer life to City assets.
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Once completed, the energy savings is expected to be 1/3 to 1/2 of the present costs and
maintenance intervals extended to a 4 to 7 year rotation.
Day Creek Park Security Lighting Retrofit: As mentioned above, this project is also being
done to reduce costs and become more energy efficient. This is phase two of a four phase
project. Additional cost savings are being realized by having City staff perform the retrofit of
each fixture. This is accomplished because of the vendor supplying the induction retrofit kit
has made it a plug and play device. Once completed the energy savings is expected to be 33-
50% of the present costs and maintenance intervals extended from a 4 to 7 year rotation. The
paseo lighting in LMD 6R was also retrofitted with LED light fixtures.
Playground Rubberized Surface Repairs /Replacement: The City uses playground rubberized
resilient surfacing at several park playgrounds throughout the City. Due to normal wear and
tear, the playground surfaces at several parks throughout the City were repaired by removing
worn and aged areas and replacing them with new rubberized material.
Landscape Design for LMD 2 and LMD 4R and Civic Center: Another way the City is
reducing costs in landscaped areas is to use more low water or drought tolerant landscape
designs. During FY 2013/14, a landscape architect was hired to look specifically at the
landscape areas in LMDs 2 and 4R, as well as the Civic Center for ways to transition these
sites to a more sustainable plant palette. Two updates were presented to the City Council
during FY 2013/14 regarding the Westside districts and cost saving measures were discussed
to reduce expenditures bringing them in line with the revenues projected. These updates
resulted in the Council giving staff direction to reduce staffing and operation levels in LMD 1
and PD -85 as well as draining, cleaning and examining conditions at Red Hill Lake and
provide the Council with options to reduce operating costs of the lake. The lake was drained
and cleaned and Engineering staff are working with an environmental consultant to prepare
plans and specifications for bid during FY 2014/15.
Planning
The Planning Department processed a wide variety of projects during the fiscal year. The
following are some of the highlights of those activities:
• Currently under construction by Goodman Rancho SPE, LLC (Goodman Birtcher) are two
industrial warehouse buildings of 555,664 square feet (Building 1/Phase 1) and 1,033,565
square feet (Building 2/Phase 2) on approximately 75 acres located at the southwest corner of
Arrow Route and Etiwanda Avenue. Construction began in early 2014.
• Lennar Homes is constructing 291 single- family residences on 80 acres located northeast of
Etiwanda Avenue and Arrow Route. Construction began in early 2014 and model homes
opened in late summer 2014.
• KB Homes is building 76 single - family residences on a property of 53 acres located at the
east side of East Avenue, about 150 feet north of the Foothill Freeway (SR-
210). Construction began in the fall of 2014.
• Planning staff continues to regularly update and fine tune the Development Code to clarify
standards and respond to changing land use conditions as well as state legislation. Three
separate code updates were approved by the City Council this year.
• On June 2, 2014, Planning transitioned the land management software system from Tidemark
to Accela, including converting all data from the old system into Accela. Also launched was
the new public portal, Accelerate, which allows users to apply for a permit and pay fees
online. As of December 1, 2014, there are 1,298 registered users on Accelerate with
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
hundreds of permits applied for online. A pilot Electronic Document Review (EDR), which
allows applicants to upload electronic plans for review and comments, has also been started
with an anticipation of a full roll out in early 2015.
Staff has released the RFP for the CA Endowment grant. This grant is looking to improve
health through active transportation planning by the development of a circulation master plan
and to guide investments in sidewalks, bike paths, bike sharing systems and public transit in
order to promote community health in Rancho Cucamonga.
The continued implementation of the Community Development Block Grant (CDBG)
program. In 2014, the City received $802,705 in Housing and Urban Development
funds. These funds were allocated to various Public Works, Home Improvement, and Public
Service activities, including some salary allocations. Approximately 80% of the City's
CDBG funding is allocated to activities that benefit persons of low- and moderate - income.
Historic Preservation Division
Local History Night was celebrated on Friday, June 20th, 2014, at the Biane Library, in the
Victoria Gardens Cultural Center. Approximately 550 people attended the event enjoying
various types of activities such as the Silverados musical band, the San Manuel Band of
Mission Indians Cultural Program, Joe Blackstock's Local History presentation, Rancho
Cucamonga Bingo, the vintage fire truck / antique car display, information from local
historical groups, Rancho Cucamonga Fire's historical wildfire presentation, as well as the
kid's crafting table.
On Saturday, September 13, 2014, the Rancho Cucamonga Fire Department, Friends of the
Pacific Electric Trail, Richleigh Construction, Lowe's Home Improvement Store and the
Rancho Cucamonga Planning Department and community volunteers, secured all doorways
and windows at the historic Etiwanda Depot located at 7089 Etiwanda Avenue. This effort
will help deter vandalism to the structure while it remains vacant. The materials used were a
polycarbonate corrugated roofing panel that is a sturdy yet semi - transparent, plywood, and
lumber. A small frame was custom -built for each opening using lumber to avoid drilling
holes into the structure. A soft light was also installed to provide additional security.
Building and Safety
The Building and Safety Department provides plan checking, inspection and permit activities for
construction projects to meet State Model Codes including building, fire, ADA, energy, grading,
plumbing, mechanical and electrical codes. The department also provides code enforcement of
municipal code and property maintenance standards in a coordinated environment.
Building and Safety continues to enhance the use of the new Accela permit software that helps to
expand its use to on -line permit processing fee payments and inspection requests, which allows
customers to access permit and inspection information 24 hours a day, 7 days a week. The
department conducted over 20,907 inspections, responded to over 1,000 complaints and
investigations, and issued over 4,668 permits during the 2013/14 fiscal year.
Administration Services
The Administration Services Section continues to improve communication with customers by
enhancing public relations through website development, providing user friendly forms online,
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
creation and design of an informative department brochure, revision and updating forms and
handouts. An additional service provided by this division is the administration of the ADA
compliant program for the City owned facilities.
The Department also continues to work on updating the current fee study. The latest updated fees
were adopted by the City Council in December 2013.
Building Inspection
The Building Inspection Section provides building and fire inspections for all construction
projects on private properties including work inside mobile home parks. In addition, this unit
works with Community Improvement Unit to abate properties that are vacant and abandoned due
to foreclosed activities.
Plan Check and Permit
The Plan Check and Permit Section continues to provide permit services for thousands of projects
annually. The new Accela permit software has enhanced the process tremendously. More than
1,200 applicants have registered for the use of the new software in the permit and inspection
processes.
Additionally, the Plan Check Section performs Wildland Interface reviews within the Very High
Fire Hazard Severity Zones, and they continue to work diligently with the Fire District to help
local business come into compliance with the current fire codes while minimizing the potential
disruption to their business.
Grading Services
Our Grading Services Section provides review and approval of rough and precise grading plans
for construction of residential and commercial projects. This section meets with developers,
neighborhood groups and local residents to discuss plans and proposed projects, along with
investigates complaints regarding a wide variety of building and construction.
Additionally, this section continues to provide cross department support to the Engineering and
Planning Departments, with project review during the entitlement process, performing reviews of
the Storm Water Quality documents, and acting as the City Land Surveyor for the Engineering
Services Department.
Community Improvement
This section continues to provide services for enforcing requirements of municipal code, property
maintenance standards, zoning related issues, and promoting and educating the general public to
maintain healthy, safe, and clean living and working environments. Community Improvement
receives requests for service each year on certain areas of the Municipal Code, such as property
maintenance and health and safety concerns.
This section has a comprehensive program which protects a property owner's investment,
promotes public health and welfare, and enhances the quality of neighborhoods. It is an integral
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
part of the City's commitment to neighborhood preservation. When homes and businesses are
properly maintained, it has a positive effect on the appearance of our community.
During FY 2013/14, Code Enforcement continued to promote the volunteer program and had
three (3) very active individuals who assisted staff with a variety of tasks. They continued their
successful neighborhood clean -up efforts by assisting over 115 residents and collecting
approximately 12 -tons of garbage, and 1 -ton of e- waste.
Finally, this section is responsible for enforcing municipal codes against owners who have
abandoned or vacated their properties. During this year, Community Improvement handled over
4,341 requests for service.
Communitv Services
Senior Services
The motto of the James L. Brulte Senior Center is Stay Healthy, Live Longer. Thousands of
seniors in Rancho Cucamonga have embraced this philosophy for life and are active participants
at our dynamic Senior Center.
Every September, the Senior Center is center stage in the community, displaying all it has offer
during National Senior Center Month celebration. During the month long celebration, the various
Senior Center's programs are highlighted with each week featuring at least one free special
event. From the core senior services programs, the daily Senior Nutrition program and the Silver
Fox Express Transportation Program, to the variety of recreational and health & wellness
programs, the Senior Center is a vital resource in Rancho Cucamonga throughout the year only
with support from hundreds of volunteers, partners and the 15 member Senior Advisory
Committee. Wellness Pass has continued to be extremely popular, requiring the expansion to
accommodate increasing membership. Wellness Pass was previously housed in Goldridge /Timber
Mountain rooms and moved to Gamepoint /Teen Lodge increasing space by approximately 50 %.
Cultural and Performing Arts
The Lewis Family Playhouse at the Victoria Gardens Cultural Center completed its eighth season
presenting a wide variety of performances for all ages and interests, offering a great menu of
entertainment options including music, dance, comedy, family theatre, and Broadway -style
musicals. The Rancho Cucamonga Community Theatre brought two delightful new productions
to the stage this year: A Christmas Carol and Sing -a -Long Grease. The City's own theatre
company, MainStreet Theatre Company produced three shows including Aesop in Rancho
Cucamonga, The Musical Adventures of Flat Stanley, and Roald Dahl's The Magic Finger.
As the Cultural Center ages, replacement of certain items will be required. This year we replaced
the Lewis Family Playhouse Stage Curtain, which was out of compliance with flame retardant
requirements and was replaced with a curtain that is made from "inherently fire resistant
material" (IFR). IFR material may be cleaned occasionally to be recertified staying in compliance
with national regulations.
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Special Events and Special Projects
Last year over 25,000 community members attended the Department's major community -wide
special events. Last year's special events included: 4th of July Fireworks Spectacular, Movies
and Concerts in the Park, World Music Concerts, Founders Festival Community Parade,
Veteran's Day Celebration and Community Picnic, Cinco de Mayo Celebration, Cucamonga
Challenge and Celebration of National Physical Fitness Month, and Springtime Movies in Town
Square at Victoria Gardens.
Contract Classes
The Community Services Department has the largest contract class program in San Bernardino
County. This year the program offered a variety of recreational, leisure time classes such as:
Music, Dance, Fitness, Dog Obedience, Child Development, and Arts & Crafts. Classes were
offered at City facilities and local studios. Over 5,000 participants registered in classes during the
past year with a majority of classes focusing on supporting a Healthy RC lifestyle.
Sports
The Sports Division provides a wide variety of sports activities for Pee Wee, Youth and Adults
within the Community. Over 1,500 Pee Wee participants, participated in programs such as:
Soccer, Baseball and Basketball. Over 450 participants registered in the 2013 Summer Sports
Camp which took place at Alta Loma High School. The `Learn to Swim' Aquatics program
taught over 2,200 participants on basic swimming techniques. A range of Adult Sports Leagues,
like Adult Softball, Soccer and Basketball are offered to those 18 +.
Youth and Famil
The Community Services Department's Playschool program is for children ages one through five.
Over 650 children attended classes focusing on building children's self - esteem, attention span
and social development. Playcamp is the summer version of our Playschool program with over
1200 children attending this past summer. The Teen Center is located inside Lions West
Community Center and provides a place for local teens to participate in activities, workshops, and
special events after school. During the Summer months, we offered for the first time a Teen
Summer camp with 188 teens in attendance throughout the 10 week program. The Teen
Recreation Activity Club (TRAC) is a year round volunteer /leadership club providing teens an
opportunity to get involved in their community and make a difference.
RC Family Resource Center
The RC Family Resource Center, a hub for non - profit service organizations, hosts over 25 non-
profit organizations providing emergency food and clothing, family crisis intervention, court
recognized services, support groups, adult and youth life skill classes, parenting classes, and
much more. Community Connection Services, one of those non - profit partners, provides vital
services to the community with their emergency food and clothing programs, employment
preparation, and housing assistance. The RC Family Resource Center also provides monthly and
annual family events such as Family Fun Nights, Thanksgiving Basket food drive and the family -
friendly Halloween Spooktacular event with over 1,500 attendees; these events are geared toward
strengthening the family unit by creating an enjoyable experience for all family members.
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Park Development
Projects completed as of June 30, 2014 include:
• Purchase and installation of the Central Park Pavilion
• Design and construction of the Flag Retirement Urn for Freedom Courtyard at Central Park
• Replacement of play equipment and surfacing at Mountain View and Golden Oak parks
Projects awarded and/or started in Fiscal Year 2013/14 include:
Replacement of play equipment and surfacing at Coyote Canyon Park
Southwest Park Architectural/Design Services
Gymnasium site feasibility study
Additional Department Activities
Volunteer opportunities continued to grow and expand this past year as staff continued to find
new ways to utilize volunteers throughout the City. During the last year volunteers worked at
numerous events and activities. Annually over 60,000 hours of volunteer services are provided by
the Department's volunteer core. Providing opportunities for citizen involvement is an important
aspect of the philosophy of the City and the Department.
The Rancho Cucamonga Epicenter is home to the highest attendance ranked Southern California
team in the Single `A' Baseball League, the Rancho Cucamonga Quakes. The team is a
California Affiliate of the Los Angeles Dodgers. Quakes' baseball is played on the Stadium field
between April and September each year. On non -game days and during the off - season, the facility
is available for rent.
Police Department
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff's Department
for general law enforcement services. During FY 2013/14, the Police Department had 133 sworn
officers, 41 general employees and more than 90 volunteers which include Reserves, Citizen
Patrol, Equestrian Patrol and Explorers. In addition to basic patrol services the Rancho
Cucamonga Police Department also provides the following: School Resource Officers; Bicycle
Enforcement Team; Multiple Enforcement Team; Traffic Enforcement; Detective Unit; Alcohol
Compliance Team; Threat Assessment Team and a Retail Theft Team.
The City of Rancho Cucamonga continues to hold a reputation as one of the premier cities in the
Inland Empire. The City of Rancho Cucamonga and its Police Department share a great deal of
pride in this accomplishment and enjoy a great working relationship. Together, they provide
residents and business owners with the type of safe community other cities envy. The following
programs and projects for the 2013/14 fiscal year highlight the inter - department collaboration and
community support that justifies such high ratings:
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Public Information Officer
The Police Department created a Public Information Officer (PIO) position to address the desires
of the community to be informed and aware. Information management is a crucial component
which is necessary to positively influence public perception. The PIO is responsible for sending
routine press releases to the media and general public, fielding phone calls, emails, texts, social
media posts and in person inquiries related to the press releases and/or significant law
enforcement events. The position has the ancillary responsibility of identifying and developing
opportunities to engage the community and forge lasting relationships built on trust. The PIO has
achieved success managing the Police Department's information in a way that enhances the
department and city's reputation and credibility.
Public Safety Video Network
The Public Safety Video Network (PSVN) is operational and moving into another phase of
development. The Police Department purchased ten Automated License Plate Readers (ALPR) to
augment the 12 live- streaming video cameras deployed around Victoria Gardens and the Foothill
corridor. The ALPR cameras will be deployed at strategic locations nearby freeway on- and off -
ramps. They are part of a long -term vision and commitment to leverage technological
advancements in furtherance of crime reduction. Although, technology cannot replace traditional
law enforcement personnel, it has proven its worth as an undeniable resource and force multiplier.
ALPR uses video cameras in combination with infrared (IR) illuminators that are capable of
capturing the image of the front or the rear of a vehicle that passes through its field of vision.
Each ALPR vehicle is equipped with two or three camera systems and an onboard computer. The
technology has the potential ability to capture up to 3,000 license plates per hour. The captured
license plate characters are checked against the hotlist of known license plates in the onboard
computer. If the plate in the image is found in any of the hotlists, the system alerts the operator.
Active Shooter /Threat Assessment Team
Active Shooter training has evolved beyond our original expectations and the collaborative efforts
between the police department and the Rancho Cucamonga Fire Department has garnered the
attention of state policy makers. The training in conjunction with the threat assessments
conducted throughout the year proved crucial on several occasions. When Chaffey College
locked down the campus because of a suspicious device, public safety sprang into action. Law
enforcement and fire personnel relied on their training and knowledge of the campus to search the
grounds and safely evacuate over 5,000 students, teachers, administrators and support staff. The
investigation resulted in an arrest, but those involved in the incident are most proud of the
efficiency in which the situation was resolved. The collaboration, planning, preparing,
communicating, responding and recovering was a direct result of the City's commitment to
Active Shooter training and Threat Assessments.
Fire Department
The Rancho Cucamonga Fire Protection District (District) is responsible for Community Risk
Reduction, Emergency Response and Emergency Management. District personnel are dedicated
to the preservation of life and property in service to the community. The continuous goal is to
deliver these services in an effective, efficient and professional manner. The District emphasizes
a risk reduction strategy to educate the community and enforce life safety regulations that are
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
designed to protect natural resources, secure the economic vitality of the community and improve
the quality of life for its citizens. The District emergency response platform consists of seven
paramedic- staffed engine companies and two ladder companies operating out of seven fire
stations. These crews are trained and equipped to handle a variety of emergency situations. They
are strategically deployed throughout the City to ensure a rapid and effective response designed to
quickly assess the emergency situation and initiate actions that will stop its escalation and bring it
under control. In this way Fire District members save lives, reduce the impacts of injury and
illness, preserve property and protect the environment. The Fire District supports the Citywide
Emergency Management program. This program works with public and private stakeholders to
improve the community's disaster resiliency through preparedness, mitigation, response and
recovery planning.
Working in conjunction with other providers such as the San Bernardino County Sheriff
Department's Rancho Cucamonga Station, the District has been a vital partner in public safety in
the community since the formation of the Alta Loma Fire District in 1931. The District continues
this tradition of service by constantly reviewing and refining its administrative and operational
procedures and policies in order to ensure its resources are maximized in this effort.
During the 2013/14 fiscal year, District staff accomplished the following to maintain and improve
existing services levels in accordance with Council approved goals:
• The sidewalk CPR program was launched in May 2013 and has trained people of all ages. It
is now an ongoing program for the District.
• Emergency Management Program — Continued implementation of the Business Emergency
Response Team (BERT) program
• Held Community Facility District (CFD) fees flat for third year.
• Continued training for Active Shooter program (in partnership with the Sheriff's department)
• Completed the purchase of property at Vineyard and San Bernardino Road for the relocation
of the San Bernardino Road fire station.
• Major Capital Maintenance Projects at the Jersey, Banyan, and Amethyst fire stations and the
Fire Maintenance Facility in progress.
Library Services
The Library Services Department was once again very busy in Fiscal Year 2013/14. In the
past fiscal year, the Department checked out over 1.1 million books, DVDs, CDs and
magazines, and issued over 15,000 new library cards. Over 120,000 people used a library
computer or our Wi -Fi network, and over 41,000 youngsters attended a library program.
Currently over 200,000 borrowers own a Rancho Cucamonga library card and enjoy a
collection of over 285,000 titles, 310 magazine and newspaper subscriptions and free access
to over 70 PCs through "The Three Amazing Libraries" of Rancho Cucamonga.
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and Citizens of the City of Rancho Cucamonga
Other Library highlights include:
Children's and Teen Services
• More than 41,000 youngsters came to our libraries to enjoy the popular story time programs.
With eighteen times each week at our two locations, the preschool, toddler, school -aged and
teen programs offer something for children of every age.
• The Summer Reading Program had over 5,000 children and teens, helping them to maintain
their reading skills during the summer months.
• The popular "Kidsmobile" bookmobile provides service to elementary schools. Our
distinctly- designed bookmobile visits children at their school sites. The "Kidsmobile"
checked out almost 50,000 items to children during this past fiscal year.
• Thanks to grants received from the Southern California Gas Company and Southern
California Edison Foundations, the Library was able to present a series of STEM (Science,
Technology, Engineering and Mathematics) programs for children ages 6 -12.
• Children's Services staff also completed a "Digital Literacy Evaluation" grant which not only
provided funding to purchase 20 iPads for use during storytimes, but provided all staff with
training on how to effectively introduce technology to young children.
• Children's Services staff completed an evaluation of all storytimes, evaluating them for age -
appropriateness, developmental stages, parental involvement, etc. After careful evaluation,
several changes are being developed which will not only increase the programming lineup
from 18 -22 per week, but will also have a stronger developmental impact on the participants.
• Teen Services staff also did a careful analysis on teen services in order to develop a strategic
plan for teen services and programs. After surveys and analysis with the teens, a plan has
been developed, that will be carried out in the upcoming years.
Seninr Services
The Library's "Housecalls" outreach program delivers library materials via volunteers to
community members who cannot come to the library. This service reaches more than 60
Rancho Cucamonga residents, and we deliver library materials ranging from books to DVDs
to recorded books on CD.
Outreach Services
The Library led a team of City staff to create a new outreach vehicle — RC2Go. RC2Go is a
30 -foot trailer that is equipped to serve as a mobile City Hall and provide city services around
the community, such as issuing library cards, checking out recreation equipment, issuing
permits, conducting sidewalk CPR classes, etc. This project was grant- funded by the
California State Library.
Information and Virtual Library Services
Between the Adult and Children's Information Service desk and our Virtual Library, over
180,000 information questions were answered during the past fiscal year.
Several new online resources were added to the Virtual Library, including Freegal (free
music downloads), Zinio (free magazine downloads), and many more eBooks added to the
collection.
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and Citizens of the City of Rancho Cucamonga
• Over 120,000 library customers used our free, public access computers or Wi -Fi network to
search for jobs, send email, create resumes, type up school reports or just surf the Internet,
while over 1,600 children, teens and adults took advantage of free, hands -on computer
classes.
• Both the Biane and Archibald Libraries are now certified US Department of State Passport
Acceptance Agencies, which add an addition revenue stream for the Library seven days a
week.
• The Library was contracted by the California State Library to carry out the "Staff Innovation
Fund" to libraries across the State of California. This grant created another new revenue
stream for the Library as well as offering a new, innovative training program to other public
libraries in California.
Literacy Services
• Over fifty active literacy tutors and learner pairs call the Library their home to improve
literacy skills. The continuation of this program is possible due to on -going support from the
State Library, Community Development Block Grant funds, corporate and private donations.
• The "Back to Basics" Children's Literacy Program served another class of 150 youngsters,
improving the reading level of each child and promoting reading and literacy as a pathway to
success.
Volunteer Services
• Between the Friends of the Library and the regular volunteers, 13,000 hours of volunteer time
were donated in Fiscal Year 2013/14.
• The Friends of the Library volunteers accounted for 8,000 hours of volunteer time for sorting,
staffing and managing the Friends Bookstore at both libraries. The Friends Bookstores raised
over $120,000 for the Library in Fiscal Year 2013/14.
Library Foundation Highlights
In the past year, the Library Foundation donated over $50,000 towards various library
programs, including the well- attended Cultural Arts Nights, Summer Reading Club, staff
development, and the Play and Learn IslandsTM
Goals for Next Year
• The Library will take some significant steps towards the second floor, including
completing the design drawings and construction drawings, in order to get the project
ready to go out to bid. In addition, the Library will continue to aggressively pursue grant
funds from numerous agencies, in particular to continue work on the development of the
second floor of the Biane Library.
• The Library is working with the California State Library on further expanding the "Staff
Innovation Fund" program to make it available to more libraries on a statewide basis.
The Library is also working with the State Library on a Geographic Information Systems
Grant. In partnership with the Rancho Cucamonga GIS division, we will work with 4
other Southern California cities to introduce GIS mapping to their libraries. There are
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and Citizens of the City of Rancho Cucamonga
also several smaller grants that are being worked on, including the Big Read and grants
from Southern California Gas and Southern California Edison.
Citv Manager's Office
As the administrative head of city government, the City Manager is appointed by the City Council
to enforce municipal laws, direct daily operations of the City, make recommendations to the
Council, prepare and monitor the municipal budget, appoint and supervise all City department
heads and employees, and supervise the operation of all City departments. The City Manager is
responsible for implementing policies adopted by the City Council; preparing and submitting the
annual budget and administering the day -to -day operations of the City.
As part of these responsibilities, the City Manager's Office oversees various citywide and
interdepartmental projects and efforts. These include:
Healthy RC
Under the leadership of the City Manager's Office, Rancho Cucamonga has developed an
innovative Healthy RC program. This program is unique in its holistic approach in encouraging
residents, businesses, and our own organization to adopt healthy, active and sustainable lifestyles
and practices. This approach brings together both new and existing efforts of each City
Department with the goal of improving of the quality of life in our community.
Healthy RC highlights include:
• Over $720,000 was secured in federal, state, and private /foundational funds for Healthy RC
programs.
• The City was invited to the White House and recognized by the First Lady for its
commitment to creating healthy lifestyles.
• Rancho Cucamonga was named number one in the nation (an honor shared with only four
other communities) among participating cities in the Let's Move! campaign led by First Lady
Michelle Obama and was featured in a blog posting (for a second time) on the Let's Move!
website.
• Bringing Health Home Program increased 133 %, assisting 342 new families in 2013 for a
total of 599 families enrolled through the end of the year.
• Healthy RC developed and adopted a comprehensive Strategic Plan — A Road Map for a
Healthy Future in Rancho Cucamonga. The strategic plan lays the foundation for initiatives
that Healthy RC will take on over the next 5+ years. The process of developing the Healthy
RC Strategic Plan multi- faceted, community- driven, and designed to solicit input from all the
diverse voices of Rancho Cucamonga. It included four elements: Stakeholder Meetings, Key
Partner Interviews, Healthy RC Survey, and Community Forum & City Council
Workshop. Over 32,600 individuals represented by the groups involved in the stakeholder
meetings were reached - approximately I in every 5 Rancho Cucamonga residents.
• The City of Rancho Cucamonga was awarded a Bicycle Friendly Community designation
(Bronze Level) by the League of American Bicyclists. Rancho Cucamonga is the only city in
San Bernardino County to receive this recognition.
• For the fourth consecutive year, Rancho Cucamonga was awarded a Playful City USA
designation by KABOOM! for its continued commitment to creating opportunities for play.
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and Citizens of the City of Rancho Cucamonga
Green Sustainability
The City Manager's Office has taken the lead in the citywide green sustainability efforts and
implemented the Healthy Earth program, which strives towards a greener, cleaner Rancho
Cucamonga. Staff has identified efforts to minimize the City operations and the community's
environmental impacts to reduce greenhouse gas emissions in the areas of transportation, land
use, open space, green building, energy efficiency, economic development, public health, waste
reduction, water and wastewater systems, and green purchasing. The focus in FY 2013/14 was to
continue identifying and implementing environmentally sustainable initiatives in City operations,
establishing and leveraging partnerships, and encouraging Rancho Cucamonga residents and
businesses to be more environmentally conscious. Some of the accomplishments under this
initiative include:
• Reenergizing the interdepartmental Green Team to develop more coordinated and cohesive
sustainability programs. (April 2014)
• Received the Red Tape to Red Carpet Award from the Inland Empire Economic Partnership
(IEEP) for the Solar RC initiative and its efforts to make solar photovoltaic generation a more
attractive choice for residents. (February 2014)
• Participated in the statewide Cool California Challenge to engage residents in taking action to
reduce household energy use and vehicle miles traveled. (April 2014)
• Completed the first phase of the Joint Solar Power Procurement project with San Bernardino
Associated Governments (SANBAG) to explore the opportunity to jointly procure renewable
solar photovoltaic power. (October 2013)
• Participated in the Greenhouse Gas Reduction Plan with SANBAG to assist the city in the
development of a local climate action plan. (March 2014)
• Secured funding for a Healthy RC Sustainability Action Plan which will include initiatives,
goals and action items that will move Rancho Cucamonga toward becoming a more
sustainable city. (October 2013)
Community Information Program
The City Manager's Office oversees the citywide Community Information Program. The mission
of the Community Information Program is to provide accurate, open and comprehensive
information about the City of Rancho Cucamonga and its programs, policies, services, and future
plans in a timely manner to those who live, work and play in the city. It produces the quarterly
community newsletter Rancho Reporter; prepares an online monthly newsletter RC Connection
prepares and distributes news releases; answers media inquiries; oversees all programming on the
City's Government Access Channel RCTV -3; produces brochures, flyers, and other literature;
promotes special events; and provides media relations and public relations counsel to City
departments.
Legislative Affairs Program
The City Manager's Office coordinates a very active legislative program focused on protecting
the interests of our community and identifying resources available to enhance City services and
programs. Legislative efforts include researching and monitoring federal and state bills, preparing
position papers and letters in response to proposed legislation, and working with legislative
representatives and their staff to promote the interests of the community.
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and Citizens of the City of Rancho Cucamonga
The 2014 Legislative Session was especially busy with the City tracking 37 state and federal bills
and several letters to state and federal legislators and the Governor advocating our position on
certain legislation and issues.
Additionally, as the City Council actively participates in regional agencies and boards, the City
Manager's Office provides assistance and support. The inter - governmental agencies the City of
Rancho Cucamonga participates in include SANBAG, Omnitrans, SCAG, and Metrolink. City
officials are also actively involved, and have taken on several leadership positions, in the League
of California Cities, a statewide association that advocates for cities' interests. The City
Manager's Office regularly coordinates regional meetings, providing topics and speakers that are
of interest to city officials throughout the Inland Empire.
Ombudsman
The City Manager's Office strives to ensure that the City provides the highest level of customer
service. The City Manager's Office is available to assist residents with any city- related issue. The
staff in the City Manager's Office helps residents in person, over the phone, or via email through
the City's General Information Email Account.
Cable Television Franchise Administration
The City Manager's Office oversees the non - exclusive cable television franchises through
enforcement of the State - issued franchise agreements, with an emphasis on citizen concerns.
Charter Communications, Time Warner Cable, and Verizon FIOS TV provide cable TV service
in the City of Rancho Cucamonga under state franchise agreements from the California Public
Utilities Commission (CPUC). The City Manager's Office works with the cable companies to
resolve customer service issues and ensure the very best possible service to Rancho Cucamonga
citizens.
Annual Reporting
The City Manager's Office oversees the publication of the Department Statistics Report that
provides the City Council and the public with information on the operations and accomplishments
of each City department. Key performance measurements such as the average response time for
Police calls, the number of capital improvement projects completed by Engineering Services and
the number of potholes repaired by the Public Works Department and are just a few of the
statistics that can be found in this detailed report. The City Manager's Office staff updates the
report on a biannual basis, with data for the first six months of the calendar year reported in the
fall and data for the full calendar reported in the spring.
City Clerk's Office
The City Clerk's Office is responsible for preparing agendas and minutes for all City Council,
Fire Protection District, Successor Agency, and Public Financing Authority meetings as well as
agendas for the Oversight Board and various City Council Subcommittee meetings. The office is
also responsible for the processing and maintaining of all bonds and their releases,
contracts /agreements, recorded documents, resolutions, and ordinances. The City Clerk's office
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and Citizens of the City of Rancho Cucamonga
also prepares notices of public hearing for the newspaper, receives and opens bids for city
projects, and maintains the Municipal Code book.
In 2014, the office coordinated the November 4, 2014 municipal election. From July to
November, the office assisted candidates in filing papers stating their intention to run for office,
the filing of campaign statements and economic interest statements, and worked closely with the
San Bernardino County Registrar of Voters Office. In addition, the City Clerk's office and the
City Attorney's office led a multi - Departmental task force in reviewing and updating the Rancho
Cucamonga Municipal Code.
The Records Management Division maintains a comprehensive records management program.
The Division has the ultimate responsibility of maintaining and retrieving all city documents and
information requested by the public as well as City staff. In addition, the Records Management
Division accepts appeals and coordinates the hearing schedule as well as receiving subpoenas and
claims for the City of Rancho Cucamonga.
Animal Care and Services
As an open admission municipal Animal Center, the Animal Care and Services Department
(AC &SD) provides care, shelter, and adoption services for more than 5,000 homeless,
abandoned, and abused animals each year. The Department, which began operating in May 2006,
relies on the support of the community to work towards achieving their mission of building a
community in which every adoptable pet finds home.
The Animal Care and Services Department is also committed to protecting the health, safety and
welfare of the community. The Field Services Department responds to requests for service such
as impounding stray animals, pick up of deceased animals, rescuing animals in distress, enforcing
animal laws and investigating animal neglect cases and nuisance animals complaints. The
Department provides emergency services for injured or sick stray pets, vicious /aggressive
animals, and police and fire assistance on a 24/7 basis.
Community involvement is an important component for the Animal Care and Services
Department. This includes the development of a strong volunteer program, a foster care program,
working with rescue groups and other Centers, attending community events, and adoption
promotions.
Volunteers
The Department offers a wide variety of volunteer opportunities in areas such as dog walking, cat
socialization, pet grooming and pet photography as well as traditional opportunities such as
computer services, clerical and cleaning. Additionally, the Animal Center has an active volunteer
fundraising committee that is committed to community engagement and collecting donations.
Increasing Adoptions
In Fiscal Year 2013/14, the Animal Center attended on average four offsite adoption events that
ranged from local community gatherings to regional pet adoption days. Additionally, the
Department partnered with other City Departments for events that would bring different
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and Citizens of the City of Rancho Cucamonga
audiences together, while highlighting animals that were in need of new homes. For example, the
Public Works Pet Adoption Day had a great community response. Community members enjoyed
adopting a new pet and learning about the different Public Works vehicles that are used to keep
our City clean and safe.
The Department increased adoption promotions using both value -added and price point strategies
such as Home for the Holidays, Me and My Shadow, Name Your Price Adoption Event and $5
Feline Fridays and incentive adoptions like tickets to local community events with an adoption of
one of the Center's pets. In addition, the department continued to increase its marketing of
animals through photography, videos and networking via the website and social media.
Medical Services
The Center's veterinarian continued to expand the types of surgeries able to be performed
(including orthopedic surgeries) and the types of critically injured or sick patients the Center is
able to care for. The Department's surgical program averages about 55 to 60 spay and neuters a
week plus restoration and corrective surgeries. To help with the work load without increasing
costs, the Center's veterinarian maintains partnerships with the following educational institutions
to provide students to help in the surgical and medical areas at no cost to the Department:
• Western University — 4t' year veterinary students
• Fontana Unified School District — ROP Students
• Platt College — RVT students
Community Resources
The Department sponsored several fundraising events this year and continued attempts to reach
out to the community. They hosted their Furry Friends Flea Market, Bark in the Ballpark, and the
Furry Friends Festival and Pet Walk- A -Thon events. Funds raised will go directly back into more
community programs in the upcoming fiscal year.
The Department continued the summer reading and humane education program called Puppy
Rhymes and Story Times, a program giving children an opportunity to read to a Therapy Dog and
improve their literacy skills while learning how to be humane and compassionate towards
animals. In addition, the department hosted events such as their Open House in February,
inviting the community to the Animal Center for a behind the scenes tour.
Program Growth
The Department continues to expand community programs that will contribute to placement of
animals in new homes and reducing the number of animals that enter the Center annually. Using
funds raised through fundraising events, the Department hosted a free microchip and vaccination
clinic and two Operation Cat Nip events during the year. Operation Cat Nip offers a free spay or
neuter and vaccines for the outdoor /free roaming cats in Rancho Cucamonga.
Another program which is important to the placement of adoptable pets is the Department's
rescue program. This program is a partnership with private, nonprofit groups who take pets from
the Center and place them into suitable homes. The Department continues to expand its rescue
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and adoption partnerships with local and out of state Animal Shelters. For example, to help
address the problem of high number of small dogs that enter the Center, the Department
continued its partnership with an Animal Shelter in Maine that does not receive many small dogs
and was able to send over 40 of the Center's small dogs to them for adoption.
Administrative Services Group
The Departments and Divisions of the Administrative Services Group are unique in comparison
to other City departments. While line departments typically provide services only to the public,
the Administrative Services Group provides services and support primarily to internal staff
(including the City Council, the City Manager, the various City departments and employees) with
some service areas crossing over into the public arena. The group's major service areas are:
Administration, Finance, Treasury Management, Human Resources, Risk Management,
Purchasing, Business Licenses, Special District Administration, Geographical Information
Systems, and Information Services.
The Administrative Services Group continued making progress on projects that were started
during the previous fiscal year as well as some new projects initiated during the 2013/14 fiscal
year. A summary of each of these projects by division follows.
Administration Division
One of the responsibilities of the Administration Division is to facilitate and coordinate intra- and
inter - departmental programs. During this fiscal year, the Division facilitated numerous training
programs including the Leadership Academy and the Supervisory Training Program, and also
continued to revamp the new employee orientation. The Division has continued the City's efforts
toward the long -term fiscal sustainability of the City's landscape maintenance and street lighting
districts, working with the GIS /Special Districts Division and Public Works Services Department.
Finance Department
The Finance Department of the Administrative Services Group provides for the administration of
financial activities such as payroll, accounts payable, accounts receivable, audits, preparation and
monitoring of the budget, revenue recording and tracking, preparation of financial statements, and
the establishment and maintenance of a fixed asset inventory. Finance is also responsible for
business licensing and treasury management.
The Finance Department applied for and received its 26th consecutive Government Finance
Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting
(Certificate of Achievement). The Certificate of Achievement is an award designed to recognize
and encourage excellence in financial reporting by state and local governments. It is the highest
form of recognition in governmental accounting and financial reporting, and its attainment
represents a significant accomplishment by a government and its management.
The Department also submitted its newly designed budget document to the GFOA's
Distinguished Budget Awards Program. The City was first awarded the Distinguished Budget
Presentation Award for its FY 2012/13 budget in January 2013. The Department received its
second consecutive award for the FY 2013/14 budget in March 2014.
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The Department continues to assist with the winding down operations of the RDA Successor
Agency, with its own separate and new accounting needs. The Finance Department team has
shouldered this additional responsibility while at the same time seeing the loss of one full -time
and one part-time position as part of the RDA loss. This speaks to the professionalism and
commitment of the staff who have stepped up to the plate during this very unusual and
unfortunate time.
The Finance Department's Business License Division ensures compliance with City codes as they
relate to business licenses, transient occupancy and admission taxes. During Fiscal Year 2013/14
staff processed approximately 9,802 business license applications (7,567 renewals and 2,235 new
filings), inspected 672 businesses, and collected revenues totaling $2,308,891.
The Treasury Management Division of the Finance Department, in accordance with the "Prudent
Person Rule," invests and monitors all idle funds to maximize and safeguard taxpayer dollars.
The Division continually monitors the various services provided by its financial institution to
ensure that the City is receiving the most comprehensive services for the most economical price.
During Fiscal Year 2013/14, the Division reviewed the City's Investment Policy to determine
enhancements that could be made to ready it for submission to the California Municipal
Treasurers Association (CMTA) for certification. Subsequent to fiscal year end, the Division
submitted the City's Investment Policy to the CMTA for certification. In November 2014, the
Finance Department was notified that the City of Rancho Cucamonga's Investment Policy earned
the CMTA Investment Policy Certification. The CMTA Investment Policy Certification certifies
that the City's Policy complies with the current State statutes governing the investment practices
of local government entities located within the State of California.
Human Resources Department
The Human Resources Department is responsible for managing a broad range of employment
related services including employee recruitment, selection, classification, compensation,
employee development and labor relations. In addition, the department provides risk
management services including worker's compensation and general liability programs, employee
wellness and safety.
Key accomplishments this year include the following:
• Implemented applicable provisions of the Affordable Health Care Act.
• Negotiated and reached agreement on three -year Memorandums of Understanding with
the two represented City bargaining units, Rancho Cucamonga City Employees
Association and San Bernardino Public Employees Association.
The Risk Management Division of the Human Resources Department is responsible for ensuring
employee safety, the prompt and fair delivery of workers compensation benefits, risk assessment
and cost effective risk transfer when appropriate, litigation management, and the fair and fiscally
responsible analysis of third -party claims.
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Geographic Information Systems /Special Districts Division
The City of Rancho Cucamonga shines brightly through its innovative use of GIS technology and
applications. Rancho Cucamonga's dedicated enterprise GIS (REGIS) serves as a better way to
maintain, manage, and share geographic information throughout City departments. GIS is an
integral part of the daily operations and functions in the City. The Division is able to analyze,
query, and display data to provide timely information needed to make better decisions. REGIS
handles a large number of map and data requests from all City departments as well as from local
residents, businesses, schools, and other agencies. REGIS uses GIS and cutting edge
technologies to develop solutions that connect the City and the community, engage citizens, and
improve business processes in order to deliver efficient and effective services while being
responsive to the needs of our customers. The Division also manages all the City's special
assessment districts.
Division highlights this year include the following:
• On July 2014, REGIS was awarded the prestigious President's Award in GIS, the highest
honor awarded by Esri in GIS, for REGIS' vision, leadership, hard work, and innovative use
of GIS technology to serve its citizens.
• The Division implemented the REGIS Connect Business Plan to enable the City to share its
GIS services with other municipalities while offsetting some of the Division's costs. REGIS
Connect received its first contract from the Town of Yountville to provide the Town with GIS
services including a GIS Needs Assessment, project management, data development and data
collection, application development, training and support services.
• In support of the Police Department, the Division has worked to improve and add new and
updated features to the "Active Shooter" mapping application that will be used for emergency
situations in schools in the City. The Division assisted the Police in multiple operations by
providing apps for deputies to update target location details.
• The Division unveiled the latest Executive Dashboards and "Quickshot" apps. The Executive
Dashboards app provides a real -time common operational picture of the City that can be used
by City management to keep track of what's happening. The customized mobile app
"Quickshot" enables field staff to take pictures and attach them to incidents. These are made
available in the dashboards for the executive team to view pictures of any critical incident.
• The Division developed the Military Banner application, which we are particularly proud of
because of the stories it tells. Each point displayed on the application is a location of a
military banner in Rancho Cucamonga along with a picture of one of our local heroes, so that
anyone can easily find them and we can all show our respect for these brave men and women.
• With regard to Special Districts Administration, the Division managed the refinancing of a
bond issue in Community Facilities District 2004 -01 in order to take advantage of interest
rate savings without extending out the life of the bonds. The transaction was completed in
February 2014. These savings will go back to the property owners in these districts, lowering
their assessments beginning with the December 2014 tax bill payments.
• The Division developed GIS web applications and newsletters that disseminate information to
the community on the current status of the City's Street Light and Landscape Maintenance
Districts.
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and Citizens of the City of Rancho Cucamonga
• The Division conducted yearly Open House events for the City's eleven Landscape
Maintenance Districts. The goal of these events was to open a dialogue between the City and
property owners on the priorities of the districts.
• The Special Districts Division placed over $27 million in special taxes and assessments on
the 2014/15 Tax Roll for the City's 35 special districts.
Information Services Division
The Information Services Division of the Administrative Services Group provides research and
development in client server computer and personal computer applications. The Information
Services Division continues to strive to be on the cutting edge of technology, thus increasing the
productivity and service levels to the City users and patrons. The advances described are
designed to progressively build upon the City's technology base to improve, expand and respond
to the demands of the public for vital services in police, fire, safe roads, youth and adult
recreation, tax and financial transactions, community and home development and many more.
In FY 2013/14, Information Services replaced aged equipment and upgraded applications to
maintain reliable and progressive services for our staff and community. The Division completed
the largest enterprise system implementation in the City's history — Accela Automation. Accela
and its public portal, Accelerate, allow contractors and developers to apply for and pay for
permits, schedule inspections, and check project status online. During FY 2014/15, the Division
will work with staff from the Community Development departments to add electronic document
submittal capability, making the entire permit process an online activity rather than requiring a
trip to City Hall.
Purchasing Division
The Purchasing Division of the Administrative Services Group is authorized to procure services
or goods for the best value at the best price, from the most responsive vendor. It acts as the City's
centralized procurement agent and authorizes all City purchases by ordinance requirements. It is
also charged with the disposition of surplus or obsolete property as well as responsibility for the
City's telecommunication needs.
Division highlights this year include the following:
In May of 2014, the Purchasing Division submitted an application for the 2014 Achievement
of Excellence in Procurement (AEP) award. Each year the criteria changes in order to keep
up with innovations and best practices in public procurement. The Purchasing Division has
been the recipient of the award for the sixth year in a row.
Efficiently disposed of surplus City assets through online bidding applications to generate
$78,300 in additional revenue for the City.
III. AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
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30, 2013. The Certificate of Achievement is a prestigious national award recognizing
conformance with the highest standards for preparation of state and local government financial
reports.
In order to be awarded a Certificate of Achievement, a government must publish an easily
readable and efficiently organized comprehensive annual financial report. This report must
satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City of Rancho
Cucamonga has received a Certificate of Achievement for the last twenty -six consecutive years.
We believe that our current comprehensive annual report continues to meet the Certificate of
Achievement Program's requirements, and we are submitting it to the GFOA to determine its
eligibility for another certificate.
The preparation of this report could not have been accomplished without the efficient and
dedicated service of the entire staff of the Finance Department and the administrative staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the financial operations of the City
in a responsible and progressive manner.
Respectfull su 'tte
John . Gillison
City Manager
xxxi
Tamara L. Layne
Finance Director
CITY OF RANCHO CUCAMONGA
CITY OFFICIALS
JUNE 30, 2014
City Council
Name Term Expires
L. Dennis Michael Mayor 2014
Sam Spagnolo Mayor Pro -Tern 2016
William J. Alexander Council Member 2014
Marc Steinorth Council Member 2016
Diane Williams Council Member 2014
Administration and Department Heads
City Manager
John R. Gillison
Assistant City Manager
Linda Daniels
Deputy City Manager /Administrative Services
Lori Sassoon
Deputy City Manager /Economic and Community Development
Jeff Bloom
City Attorney
James L. Markman
Treasurer (term expires 2016)
James Frost
City Clerk (term expires 2016)
Janice C. Reynolds
Assistant City Clerk/Records Manager
Debra McNay
Animal Services Director
Veronica Fincher
Building and Safety Services Director
Trang Huynh
Community Services Director
Nettie Nielsen
Engineering Services Director /City Engineer
Mark Steuer
Finance Director
Tamara L. Layne
Fire Chief
Mike Bell
Human Resources Director
Robert Neiuber
Library Director
Robert Karatsu
Police Chief
Anthony Onodera
Public Works Services Director
Bill Wittkopf
xxxii
CITY OF RANCHO CUCAMONGA
ORGANIZATION CHART
Citizens
of
Rancho Cucamonga
City Clerk I I City Council
City
City Manager
City Treasurer
Administrative
Animal Care
Police
Economic and
Services
and Services
Department
I
Community
yin /GIS /IS /Purch /Spec Dist
Development
Community
Fire
Services
District
Finance
Library
Human
Services
Resources
Building and I I Engineering Planning I I I I Public Works
Safetv Services Services
xxxiii
Eio
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Rancho Cucamonga
California
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2013
*e�V AOa-AWZ.,.o,
Executive Director /CEO
xxxiv
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2014
Financial Section
THIS PAGE INTENTIONALLY LEFT BLANK
LSE �::
CERTIFIED PUBLIC ACCOUNTANTS
V IW A Division of LSL, CPAs
viLmure, peeLer & boucher
INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Report on Financial Statements
• David E. Hale, CPA, CFP
• Donald G. Slater, CPA
• Richard K. Kikuchi, CPA
• Susan F. Matz, CPA
• Bryan S. Gruber, CPA
• Deborah A. Harper, CPA
• Gary A. Cates, CPA
• Michael D. Mangold, CPA
• David S. Myers, CPA
We have audited the accompanying financial statements of the governmental activities, the business -type
activities, each major fund, and the aggregate remaining fund information of City of Rancho Cucamonga,
California, (the City) as of and for the year ended June 30, 2014, and the related notes to the financial
statements, which collectively comprise the City's basic financial statements as listed in the table of
contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditors' Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity's
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
Lance, Soil & Lunghard, LLP 203 North Brea Boulevard ° Suite 203 = Brea, CA 92821 TEL 714.672.0022 Fax 714.672.0331
Orange County Temecula Valley Silicon Valley
www.lslcpas.com
LSL•
CERTIFIED PUBLIC ACCDU NTANFS
A EN- W LSL, CPI
VILmure, peeLer & Boucher
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business -type activities, each major fund,
and the aggregate remaining fund information of the City of Rancho Cucamonga, California, as of
June 30, 2014, and the respective changes in financial position and, where applicable, cash flows thereof
for the year then ended in accordance with accounting principles generally accepted in the United States
of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis and the budgetary comparison information, as listed in the table of contents be
presented to supplement the basic financial statements. Such information, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board, who considers it to
be an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the United States
of America, which consisted of inquiries of management about the methods of preparing the information
and comparing the information for consistency with management's responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City's basic financial statements. The introductory section, combining and individual
nonmajor fund financial statements and schedules, and statistical section are presented for purposes of
additional analysis and are not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the combining and individual nonmajor fund financial statements and
schedules are fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
2
LSL 0
CERTIFIED PIIBEIC CCBUNTBNEB
A CNrlibn 61 L9L, CPAs
,Tle, peecer & boucher
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
December 29, 2014, on our consideration of the City's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on internal
control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the City's internal control over
financial reporting and compliance.
0, 44a C�,4
Brea, California
December 29, 2014
3
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF RANCHO CUCAMONGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Rancho Cucamonga ( "City "), we provide for the City's financial statements this
narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2014.
Since the Management's Discussion and Analysis (MD &A) is designed to focus on the current year's
activities, resulting changes, and currently known facts, we encourage the readers to consider the
information presented here in conjunction with additional information furnished in the Letter of Transmittal
and the accompanying basic financial statements. This is the eleventh consecutive year that the City has
issued financial statements pursuant to Statement No. 34 of the Governmental Accounting Standards Board
(GASB 34). Comparative data on the government -wide financial statements are only presented in the
MD &A.
Overview of the Financial Statements
The City is required to present its financial statements in accordance with Generally Accepted Accounting
Principles (GAAP), which includes complying with the Governmental Accounting Standards Board (GASB)
pronouncements.
Government -wide Financial Statements
Government -wide financial statements provide readers with a broad overview of the City's finances in a
manner similar to that of a private- sector business. These statements include the City and its component
units. As stated in Note 1.a. of the notes to the financial statements, the inclusion of an organization within
the scope of the reporting entity of the City of Rancho Cucamonga, as either blended or separately shown, is
based on the provisions of GASB Statement No. 14, The Financial Reporting Entity, and amended with
GASB Statement No. 61, The Financial Reporting Entity: Omnibus -An Amendment of GASB Statements No.
14 and No. 34. Although legally separate, component units function for all practical purposes as
departments of the City and, therefore, have been blended as part of the primary government. The City's
component units are the Rancho Cucamonga Public Improvement Corporation, the Rancho Cucamonga Fire
Protection District, the Rancho Cucamonga Library, and the Rancho Cucamonga Public Financing Authority.
These statements are designed to provide information about the activities of the City as a whole and present
a longer -term view of the City's finances. This longer -term view is intended to illustrate the City's ability to
continue functioning as a viable entity well beyond the next fiscal year's operations. The statements are
prepared using the accrual basis of accounting. The accrual basis of accounting considers money available
when earned and considers money spent when a liability is incurred. As such, this basis of accounting
focuses on measuring economic resources that are available to the City regardless of the timing of the
availability of those resources. For example, grant revenue may have been earned as of fiscal year end but
may not be received until several months subsequent to fiscal year end. Under the accrual basis of
accounting, this revenue would be recognized as a resource available to the City as of fiscal year end, even
though the actual cash is not received for several months. An example related to expenditures would be the
City's accrued interest liability. This liability is recognized as a usage of the City's resources as of fiscal year
end, even though the actual cash payment will occur over an extended period of time. The accrual basis of
accounting is similar to that used by most private sector companies. Accordingly, all of the current year's
revenues and expenses are taken into account regardless of when cash is received or paid. Additionally,
these statements reflect the capitalization and depreciation of infrastructure and other capital assets (e.g.,
buildings, vehicles, furniture and fixtures, etc.) as well as the recognition of various long -term liabilities (e.g.,
capital leases, claims and judgments payable, accrued employee benefits, etc.).
The government -wide financial statements distinguish functions of the City that are principally supported by
taxes, intergovernmental, and use of money and property revenues (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees and charges
(business -type activities). The governmental activities of the City include general government, public
safety - police, public safety - fire protection, public safety — animal center, community development,
community services, and engineering and public works. The City's business -type enterprise activities include
the Sports Complex, Rancho Cucamonga Municipal Utility (RCMU) operations, and Rancho Cucamonga
Enterprise Geographic Information Systems (REGIS) Connect.
5
The statement of net position presents information on all of the City's assets, deferred outflows of resources,
liabilities, and deferred inflows of resources, with the excess of total assets and deferred outflows of
resources over total liabilities and deferred inflows of resources reported as net position. This statement
includes changes in "capitalized and depreciated" capital assets. The purpose behind the statement of net
position is that, over time, increases or decreases in the net position are one potential useful indicator of
whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City's net position changed during the most
recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the
change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in
this statement for some items that will only result in cash flows (both positive and negative) in future fiscal
periods (e.g., uncollected taxes and earned but unused vacation leave).
Both the governmental activities and the business -type activities are presented on the accrual basis of
accounting. Proprietary funds, discussed below, also follow the accrual basis of accounting.
The government -wide financial statements can be found on pages 19 through 21 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other state and local governments, uses fund
accounting to ensure and demonstrate compliance with finance - related legal requirements. The fund
financial statements provide detailed information about the most significant funds and other funds — not the
City as a whole. Some funds are required by state law and by bond covenants. In addition, in order to meet
legal responsibilities for using certain taxes, grants, and other resources, prudent fiscal management
requires the establishment of other funds to help control and manage money. All of the funds of the City can
be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.
By contrast to the government -wide financial statements, the governmental fund financial statements, a part
of the Fund Financial Statements, use the modified accrual basis of accounting which considers money
available when it is collectible within the current period or soon enough thereafter (60 days after the end of
the current fiscal period except for sales tax revenues which is 90 days) to pay liabilities of the current period.
Expenses are recorded when a liability is incurred. Debt service, claims and judgments, and accrued
employee leave benefits are not recorded as liabilities, they are expensed at the time a payment is due.
Note 1.c. of the notes to the Financial Statements more fully describes each basis of accounting.
Governmental funds. Most of the City's basic services are reported in governmental funds, which focus on
how money flows in and out of those funds and the balances left at year -end that are available for spending.
The governmental fund financial statements provide a detailed short -term view of the City's general
government operations and the basic services it provides. Governmental fund information helps determine
whether there are more or fewer financial resources that can be spent in the near future to finance the City's
programs. The differences between the results in the governmental fund financial statements and those in
the government -wide financial statements are explained in a reconciliation following each governmental fund
financial statement (see pages 27 and 30 of this report).
The City maintains 66 individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and
changes in fund balances for the General Fund, the Citywide Infrastructure Improvement Special Revenue
Fund, the Housing Successor Agency Special Revenue Fund, and the Fire District Special Revenue Fund,
all of which are considered major funds. Major funds determination is based on guidelines established by
GASB 34. Data for the other 62 governmental funds are combined into a single, aggregated presentation.
The basic governmental fund financial statements can be found on pages 22 through 29 of this report.
Individual fund data for each of the non -major governmental funds is provided in the form of combining
statements and can be found on pages 96 through 127 in this report.
The City adopts an annual appropriated budget for its General Fund. A budgetary comparison statement
has been provided to demonstrate compliance with this budget. This comparison can be found on page 86
of this report.
0
Proprietary funds. When the City charges its customers fees to cover the cost of the services it provides,
these services are generally reported in proprietary funds. The City maintains two different types of
proprietary funds: enterprise funds and internal service funds. Enterprise funds are used to report the same
functions presented as business -type activities in the government -wide financial statements. "Enterprise"
refers to the fund type while `business- type" refers to the activity type. The City uses enterprise funds to
account for its Sports Complex, RCMU and REGIS Connect operations.
Internal service funds by contrast are an accounting mechanism used to accumulate and allocate costs
internally among the City's various functions. The City uses internal service funds to account for
vehicle /equipment replacement and computer equipment /technology replacement. Because these services
predominantly involve governmental rather than business -type activities, this fund type has been included
within governmental activities in the government -wide financial statements. Internal service funds are
presented as proprietary funds because both enterprise and internal service funds follow the accrual basis of
accounting.
In the fund financial statements section, proprietary funds provide similar information to that contained in the
business -type activities in the government -wide financial statements, only in more detail. The proprietary
fund financial statements provide separate information for the Sports Complex, RCMU and REGIS Connect
operations, all of which are considered to be major funds of the City. All internal service funds are combined
into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for
the internal service funds is provided in the form of combining statements and can be found on pages
182 through 184 in this report.
The basic proprietary fund financial statements can be found on pages 31 through 33 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held in a trustee or agency capacity for
others and, therefore, cannot be used to support the government's own programs. Activities reported in this
category include special deposits, assessment districts, and the Successor Agency of the Former
Redevelopment Agency. As of February 1, 2012, the City elected to serve as the Successor Agency of its
former Redevelopment Agency which was dissolved by state law (see Note 14 to the financial statements).
The Successor Agency activity is accounted for in a private purpose trust fund. In these cases, the City has
a fiduciary responsibility and is acting as a trustee. The other activities reported in this category are
accounted for in an agency fund. An agency fund is used to report resources held by the City in a purely
custodial capacity. Fiduciary funds are not reflected in the government -wide financial statements because
the resources of these funds are not available to support the City's own programs. The accounting used for
fiduciary funds is much like that used for proprietary funds. The City's fiduciary activities are reported in a
separate Statement of Fiduciary Net Position on page 34 of this report. Individual fund data for each agency
funds is provided in the form of combining statements found on pages 188 through 200 of this report.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the
government -wide and fund financial statements. The notes to the financial statements begin on page 37 of
this report.
7
Government -wide Financial Analysis
Our analysis focuses on the City's net position (Table 1) and the changes in net position (Table 2) as a result
of the City's activities. Comparative total data for the prior year has been presented. An analysis of the
significant increases /decreases from the prior year is provided after each table.
TOTAL NET POSITION $ 1,174,949 $ 1,129,295 $ 36,696 $ 34,655 $ 1,211,645 $ 1,163,950
Net position, the difference between a government's assets and deferred outflows and its liabilities and
deferred inflows, may serve over time as one potential useful indicator of a government's financial position.
The government -wide statement of net position for the City's governmental and business -type activities
indicates that as of June 30, 2014, total assets and deferred outflows of resources (of which 60% represents
net capital assets of the City, including infrastructure) exceed total liabilities and deferred inflows of
resources by $1,211,645,512. Of this amount, $174,422,995 represent unrestricted net position, which is
comprised of a positive balance of $164,042,159 for governmental activities, and a positive balance of
$10,380,836 for business -type activities. The unrestricted net position may be used to meet the
government's ongoing obligations to citizens and creditors. In addition, the City's restricted net position
totals $293,225,846 ($292,367,349 for governmental activities and $858,497 for business -type activities) and
is dedicated to specific purposes such as community development projects, public safety, fire protection,
public works, community services, and capital projects. Lastly, the portion of net position representing the
City's net investment in capital assets is $743,996,671 ($718,539,205 for governmental activities and
$25,457,466 for business -type activities). A more detailed discussion of these financial data will be
discussed in the following sections for both governmental and business -type activities.
0
TABLE 1
NET POSITION
(IN THOUSANDS)
As of June 30, 2014
Governmental
Business -Type
Activities
Activities
Total
2014
2013
2014
2013
2014
2013
Current and other assets
$ 482,983
$ 467,272 $
12,473 $
9,451
$ 495,456 $
476,723
Capital assets, net
720,623
690,455
25,457
26,159
746,080
716,614
TOTAL ASSETS
1,203,606
1,157,727
37,930
35,610
1,241,536
1,193,337
Long -term liabilities
outstanding
17,675
17,939
-
-
17,675
17,939
Other liabilities
10,982
10,493
1,234
955
12,216
11,448
TOTAL LIABILITIES
28,657
28,432
1,234
955
29,891
29,387
Net position:
Net investment in
capital assets
718,539
687,839
25,457
26,159
743,996
713,998
Restricted
292,368
340,220
858
827
293,226
341,047
Unrestricted
164,042
101,236
10,381
7,669
174,423
108,905
TOTAL NET POSITION $ 1,174,949 $ 1,129,295 $ 36,696 $ 34,655 $ 1,211,645 $ 1,163,950
Net position, the difference between a government's assets and deferred outflows and its liabilities and
deferred inflows, may serve over time as one potential useful indicator of a government's financial position.
The government -wide statement of net position for the City's governmental and business -type activities
indicates that as of June 30, 2014, total assets and deferred outflows of resources (of which 60% represents
net capital assets of the City, including infrastructure) exceed total liabilities and deferred inflows of
resources by $1,211,645,512. Of this amount, $174,422,995 represent unrestricted net position, which is
comprised of a positive balance of $164,042,159 for governmental activities, and a positive balance of
$10,380,836 for business -type activities. The unrestricted net position may be used to meet the
government's ongoing obligations to citizens and creditors. In addition, the City's restricted net position
totals $293,225,846 ($292,367,349 for governmental activities and $858,497 for business -type activities) and
is dedicated to specific purposes such as community development projects, public safety, fire protection,
public works, community services, and capital projects. Lastly, the portion of net position representing the
City's net investment in capital assets is $743,996,671 ($718,539,205 for governmental activities and
$25,457,466 for business -type activities). A more detailed discussion of these financial data will be
discussed in the following sections for both governmental and business -type activities.
0
The government's total net position increased by $47,695,302, or 4.1%, during the current fiscal year,
reflecting positive changes in both governmental activities of $45,653,097 and business -type activities of
$2,042,205. The following is an explanation of the major changes:
Capital assets (e.g., infrastructure and other capital assets such as buildings, vehicles, furniture and
fixtures, etc.) increased by $29,466,727, net of accumulated depreciation. The increase in capital
assets is due primarily to the addition of capital construction projects such as the 1 -15 Interchange at
Baseline (funded primarily by the Former Redevelopment Agency 2004 Tax Allocation Bonds
proceeds) and infrastructure improvements to City's traffic signal, off -road trail, road, and storm drain
systems. The City uses these capital assets to provide services to citizens; consequently, these
assets are not available for future spending.
Cash and investments increased by $24,353,044 ($21,629,551 from Governmental activities and
$2,723,493 from Business -type activities). The increase in cash and investments for Governmental
activities was due to increased development activity resulting in a $3,391,612 increase in
development fees; reimbursement from bond proceeds for prior year capital projects costs of
$2,064,130; reimbursement from other governmental agency of $1,259,918; net growth $2,437,150
in Fire District resources primarily from post -RDA property tax revenues; general overall revenue
growth resulting from the improving economy; and less than anticipated costs incurred for general
governmental operations.
• Long -term debt outstanding (e.g., capital leases, advances, claims and judgments payable, and
accrued employee benefits) decreased by $263,158 resulting from capital lease repayments of
$531,818 and net increase of claims and judgments and accrued employee benefits in the amount of
$268,660.
Other liabilities (e.g., accounts payable, accrued interest, due to other governments, etc.) decreased by
$767,099. The increase in other liabilities was primarily due to timing of payments at year end.
9
REVENUES:
Program Revenues:
Charges for services
Operating grants and
contributions
Capital grants and
contributions
General Revenues:
Taxes:
Property taxes
Admissions taxes
Transient occupancy taxes
Sales taxes
Franchise taxes
Intergovernmental - Motor vehicle in -lieu
Use of money and property
Other
Contributions from other governments
Gain on sale of capital asset
TOTALREVENUES
EXPENSES:
General government
Public safety - police
Public safety - fire protection
Public safety - animal center
Community development
Community services
Engineering and public works
Interest on long -term debt
Sports Complex
Municipal Utility
Regis Connect
TOTALEXPENSES
INCREASE (DECREASE) IN NET
POSITION BEFORE TRANSFERS
AND EXTRAORDINARY GAIN
TRANSFERS
EXTRAORDINARY GAIN (See Note 16)
INCREASE (DECREASE) IN NET
POSITION
Restatement of Net Position (See Note 15)
Change in Net Position from Prior Year
TABLE 2
CHANGES IN NET POSITION
(IN THOUSANDS)
Year ended June 30, 2014
Governmental Business -Type
Activities Activity
Total
2014 2013 2014 2013 2014 2013
$ 16,323
$ 14,905
$ 11,636
$ 11,405
$ 27,959
$ 26,310
9,238
6,572
-
-
9,238
6,572
6,242
13,440
58 -
47,157
6,242
13,440
70,933
137,816
-
-
70,933
137,816
55
79
103
105
158
184
2,555
2,057
-
-
2,555
2,057
26,277
25,281
-
26,277
25,281
7,515
7,038
-
7,515
7,038
76
92
-
-
76
92
7,933
2,872
304
157
8,237
3,029
8,820
4,551
60
14
8,880
4,565
29,852
-
-
-
29,852
-
101
-
-
-
101
185,920
214,703
12,103
11,681
198,023
226,384
16,644
18,009
-
-
16,644
18,009
30,849
29,750
30,849
29,750
29,128
28,126
29,128
28,126
2,570
2,796
2,570
2,796
15,773
15,782
15,773
15,782
13,690
13,193
13,690
13,193
29,600
26,364
29,600
26,364
234
203
-
-
234
203
-
-
2,186
2,229
2,186
2,229
8,174
8,525
8,174
8,525
-
-
34
-
34
-
138,488
134,223
10,394
10,754
148,882
144,977
47,432
80,480
1,709
927
49,141 81,407
(333)
(237)
333
237
- -
58
58 -
47,157
80,243
2,042
1,164
49,199 81,407
(1,504)
-
-
-
(1,504) -
$ 45,653
$ 80,243 $
2,042 $
1,164
$ 47,695 $ 81,407
10
The condensed statement of activities of the City's governmental and business -type operations for the period
ended June 30, 2014, shows total net position increased by $47,695,302, net of prior year restatement.
Governmental activities increased the City of Rancho Cucamonga's net position by $45,653,097 (net of
restatement) accounting for approximately 95.7% of the total growth in net position, paired with an increase
of $2,042,205 in the Business -Type activities' net position. The prior year net position of the City's
governmental funds was restated to decrease net position by $1,503,810 due to the County of San
Bernardino taking back prior year residual balance distributions that the Fire District was subsequently
determined to be ineligible for. These funds were fully repaid in FY 2013/14.
In order of total dollar amount of change in the Governmental activities, the most significant changes in
revenue and expenses were in the categories of property taxes; contributions from other governments; use
of money and property; and expenses in Engineering and Public Works. Commentary is also provided for the
extraordinary gain included above.
The decrease in property taxes in the amount of $66,883,546 was due to the City's prior year receipt
of two non - recurring distributions from the County of San Bernardino for its share of the
low- moderate income housing unencumbered funds and all other unencumbered funds. Also, in the
prior year, the City received its share of the post redevelopment agency residual balance
distributions to all taxing entities within the city. The residual balance is the amount remaining in the
Redevelopment Property Tax Trust Fund (RPTTF) after the County has subtracted its administrative
fee, statutory pass - throughs, negotiated pass - throughs, and ROPS payments.
• The increase in contributions from other governments of $29,851,545 was for the 1 -15 Interchange at
Baseline project funded by the Former Redevelopment Agency 2004 Tax Allocation Bonds
proceeds. This is also reflected in the increase in capital assets.
• The increase in use of money and property in the governmental activities of $5,060,984 was
primarily due to the reversal entry effect of the GASB 31 investment valuation that was recorded as
of June 30, 2013 which was a significant unrealized loss. The reversal of this unrealized loss in the
current year had a positive impact on the use of money and property for the fiscal year ended
June 30, 2014.
• The increase in expenses for Engineering and Public Works of $3,236,224 was due to increases in
capital related items.
• As discussed in Note 16 to the financial statements, the City experienced an extraordinary gain in
the amount of $58,427 for the fiscal year ended June 30, 2014. This amount is the net of certain
gains and losses resulting from land and land held for resale transfers between the City, the
Successor Agency, and the Housing Successor of the City.
In the Business -type activities, the change in revenue from the prior fiscal year increased slightly by
$517,736 while the expenses decreased by $360,176 for a net increase of $877,912, or 75 %, from the prior
year. This net increase was primarily generated from the Rancho Cucamonga Municipal Utility (RCMU)
Fund activities.
The following presents the cost of each of the City's eight governmental activities: general government,
public safety — police, public safety — fire protection, public safety — animal center, community development,
community services, engineering and public works, and interest on long -term debt. Revenues generated by
these programs consist of charges for services, operating contributions and grants, and capital contributions
and grants. Expenses consist of the total expenses for the governmental activities which include expenses
unrelated to program revenues. The net cost of services (total cost less revenues generated by the
activities) is the amount that was paid from general revenues, i.e., revenues not related to a specific function
or program.
11
Governmental Activities
(In Thousands)
Total Cost
of Services
2014 2013 2014
Net Cost
of Services
2013
General government
$ 16,644 $
18,009
$ (11,273) $
(13,484)
Public safety - police
30,849
29,750
(29,173)
(28,502)
Public safety - fire protection
29,128
28,126
(28,023)
(26,231)
Public safety - animal center
2,570
2,796
(2,383)
(2,589)
Community development
15,773
15,782
(13,397)
(13,892)
Community services
13,690
13,193
(9,591)
(9,156)
Engineering and public works
29,600
26,364
(12,612)
(5,249)
Interest on long -term debt
234
203
(234)
(203)
Total
$ 138,488 $
134,223
$ (106,686) $
(99,306)
Financial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance - related
legal requirements. The following financial analysis is performed only for the governmental and proprietary
funds. The fiduciary funds are excluded from this analysis as they do not represent resources available to
the City.
Governmental Funds. The focus of the City's governmental funds is to provide information on near -term
inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's
financing requirements. In particular, assigned and unassigned fund balance may serve as a useful measure
of a government's net resources available for spending at the end of the fiscal year.
On pages 22 through 25, the governmental funds balance sheet is shown. The combined fund balance of
$400,991,261 increased by $16,602,156 or approximately 4.3 %. This is a result of a combination of the
following:
• Increase in cash and investments in the amount of $23,193,155 primarily within the General Fund,
Fire District Fund, and Other Governmental Funds. See additional details noted above under
Government -Wide Financial Analysis.
Decrease to fund balance in the amount of $1,503,810 due to a restatement of beginning fund
balance resulting from the County of San Bernardino taking back prior year residual balance
distributions that the Fire District was subsequently determined to be ineligible for. These funds
were fully repaid in FY 2013 -14.
• Decrease to fund balance in the amount of $3,473,832 due to the transfer of land held for resale
from the Housing Successor Agency (City) to the Successor Agency of the Former RDA (Successor
Agency). This transfer resulted in an extraordinary loss for the City and an extraordinary gain for the
Successor Agency, as discussed in Note 16 to the financial statements.
The combined fund balance of $400,991,261 represents the starting point for the reconciliation of the
balance sheet of governmental funds to the statement of net position detailed on page 27 of this report. This
total includes the General Fund balance of $109,192,476, which increased by $9,065,973 from the prior
year. Of the total General Fund balance, $14,266,118 or 13.0% constitutes non - spendable reserves, which
means that these reserves must be maintained intact; $1,527,198 or 1.4% are restricted fund balances which
are the result of external limitations on spending; $68,857,871 or 63.1 % are committed fund balances which
12
have resulted in internally- imposed limitations placed upon the funds by the City Council; the assigned
reserves of $24,541,289 or 22.5% are intended by the City Council for specific purposes, but are neither
restricted nor committed, in accordance with City's policy.
The committed fund balances for the General Fund noted above are in accordance with the City's Fund
Balance Policy. This policy ensures a prudent level of protection for the finances of the City in times of
emergencies, revenue declines, and other unforeseen events. Certain committed funds enable the
organization to operate in a business -like structure to address future liabilities while certain other committed
funds help to support the City's credit rating which is also important to promote fiscal excellence. A brief
description of the committed fund balances follows:
Committed for chan_pes in economic circumstances: The fund balance committed for changes in
economic circumstances is the reserve that is often referred to by the general public when a
reference is made as to the amount of a City's reserve. This is the "savings account" of
non - recurring revenue that would be utilized should an economic downturn or an emergency occur,
and it is one of the major factors that rating agencies consider when rating a city's fiscal health. The
City's General Fund balance committed for changes in economic circumstances is established at a
goal of a six month reserve, or 50% of the City General Fund operating budget for the upcoming
fiscal year.
• Committed for City facilities' capital repair. The City facilities' capital repair funding goal mirrors
the industry standard of 25% of capital asset value comprised of construction in progress (excluding
infrastructure), building improvements, and improvements other than buildings for governmental
activities. Capital repairs for all City facilities and buildings are funded independently of the General
Fund operating budget, which only pays for routine annual operational maintenance.
• Committed for self - insurance: The fund balance commitment for self- insurance is for payment of
general liability claims primarily through the use of interest earnings on the reserve but not limited to
such in the event of an unfavorable interest rate environment. The funding for this commitment is
established at a minimum goal of three times the City's total yearly SIR for all types of insurance
coverage.
• Committed for working capital: The fund balance committed for working capital is intended to
provide sufficient liquidity for the City's day -to -day operations so that fluctuations in revenue receipts
throughout the year will not disrupt the City's investment portfolio. Thus, the City is able to avoid
having to borrow for operations. The funding level for this commitment has been established by the
City Council at 5% of the City's General Fund operating budget for the upcoming fiscal year.
• Committed for employee leave payouts: This commitment sets aside funding for future employee
leave payouts such as sick leave, vacation, etc., and is separate from recurring personnel costs.
• Committed for law enforcement: This commitment represents Police Department fund balance
used to facilitate unexpected equipment, facilities, or other law enforcement needs within the
community.
• Committed for booking fees: This commitment is to provide funding for an increase in the fees
that the County of San Bernardino (County) charges the City for the booking of prisoners. The
funding goal for this commitment is equal to the value of 18 months of booking fees that could be
charged by the County in the event that backfill funding is not provided by the State of California.
Usage of the committed fund balances noted above as well as those designated as assigned in the General
Fund's balance sheet is based on plans established by City management during the course of developing
the annual budget each year. Reserves are set aside each year for specific purposes and are only used as
designated by City management for those specific purposes. Recurring General Fund operations are fully
funded without the use of reserves.
13
The balance sheet presents three other major funds, the Citywide Infrastructure Improvement Special
Revenue Fund, the Housing Successor Agency Special Revenue Fund, and the Fire District Special
Revenue Fund.
The Citywide Infrastructure Improvement Special Revenue Fund has a fund balance of $6,271,151 which
increased by $2,560,372 from the prior year primarily due to the delay in certain capital expenditures that
were used budgeted in this fund. In the prior year, funds were mostly used for the Hellman Storm Drain and
Street Improvement project. The purpose of this fund is to account for capital improvement reimbursements
from other governments such as the San Bernardino Associated Governments (SANBAG). The funds will be
used for general infrastructure improvements throughout the City.
The Housing Successor Agency Special Revenue Fund has a fund balance of $119,789,418 which
decreased by $2,939,008 from the prior year primarily due to the transfer of land held for resale from the
Housing Successor Agency to the Successor Agency resulting in an extraordinary loss for the Housing
Successor Agency. The purpose of this fund is to account for assets of the former Redevelopment Agency's
Low and Moderate Income Housing Fund.
The Fire District Special Revenue Fund (inclusive of the Fire District's General Fund, Community Facilities
District (CFD) 85 -1 Fund, and Community Facilities District (CFD) 88 -1 Fund) has a fund balance of
$65,326,134 which increased by $2,645,303 from the prior year at the restated beginning fund balance
(restatement previously discussed in the amount of $1,503,810). Comparing current and prior year revenues
and expenses, the District's revenues and expenditures decreased by $58,414,659 and $15,447,027,
respectively. Included in the prior year revenues were two distributions of one -time revenues from the
Successor Agency as noted above. Expenditures decreased mainly due to the prior year repayment of
funds advanced by the City to the District in prior years to fund ongoing operations.
It should be noted that the total fund balance for the Fire District Special Revenue Fund of $65,326,134 is
$4,149,029 less than the total fund balance per the District's component unit financial statements of
$69,475,163. This is due to differences in the reporting of the advance from the City to the District on the
City's financial statements versus the District's component unit financial statements. On the City's financial
statements, the advance is treated as an interfund liability since the District is basically viewed as one of the
departments of the City. (There is an offsetting interfund asset (advances to other funds) in the General
Fund). In order to reflect this liability on the District's balance sheet within the City's financial statements,
resources must be allocated from the District's fund balance to provide funding for the liability for reporting
purposes only. On the Fire District's component unit financial statements, the advance is treated as a
long -term liability and does not require the allocation of fund balance to fund the liability. For the entity -wide
financial statements, the advances to and from other funds are eliminated against each other as they both
relate to the City as a whole.
The other governmental funds are what make up the remainder of the combined fund balance for all
governmental funds. These funds consist of the City's 49 special revenue funds and 13 capital project funds.
These funds have a combined fund balance of $100,412,082, which has increased by $5,269,516 from the
prior year, primarily due to revenue increases in the intergovernmental, developer participation, and use of
money and property categories.
Proprietary Funds. The City's proprietary funds consist of three major enterprise funds and two internal
service funds. The three major enterprise funds are the Sports Complex Fund, which accounts for the
activities of the Sports Complex; the Rancho Cucamonga Municipal Utility (RCMU) Fund which accounts for
the City's electric utility operations; and a new fund in fiscal year 2013/14, the Rancho Cucamonga
Enterprise Geographic Information Systems (REGIS) Connect Fund, which accounts for the City's enterprise
Geographic Information Systems (GIS) services.
The internal service funds are the Equipment and Vehicle Replacement Fund and the Computer
Equipment/Technology Replacement Fund. These funds are used by management to charge the costs of
certain activities, such as equipment management, to individual funds.
14
Net position for the enterprise funds is $36,696,799 of which $25,457,466 represents the amount invested in
capital assets and $858,497 is restricted for the purpose of public benefit of the Municipal Utility. Unrestricted
net position amounts to $10,380,836. The increase in net position for the enterprise funds is $2,042,205,
due to revenues exceeding expenditures during the year predominantly coming from the Rancho
Cucamonga Municipal Utility. Before transfers, the Municipal Utility Fund generated income (net of revenues
and expenses) in the amount of $3,292,303, and was able to transfer $1,055,350 to the General Fund to
cover cost of operations resulting to a net increase in its net position of $2,236,953. Before transfers, the
Sports Complex Fund experienced a loss of $1,608,028 and received a transfer from the General Fund in
the amount of $1,388,180 to cover the Fund's operating deficit resulting in a net decrease to its net position
of $219,848. Being its first full year of operations, REGIS Connect generated net income in the amount of
$25,100.
Net position for the internal service funds is $13,847,912, of which $1,804,667 represents the amount
invested in capital assets. Unrestricted net position amounts to $12,043,245 which will be used to cover
operations and future equipment and vehicle and computer equipment /technology replacements. Total net
position decreased for these funds by $1,672,347 due its operational costs. The Equipment and Vehicle
Replacement Fund experienced a loss in the amount of $716,034 paired with the loss in the Computer
Equipment /Technology Replacement Fund before transfers from the General Fund in the amount of
$1,534,966. The General Fund transferred $135,070 to the Computer Equipment and Technology
Replacement Fund to offset a portion of its operational costs resulting in a net loss for the Computer
Equipment /Technology Replacement Fund in the amount of $1,399,896.
General Fund Budgetary Highlights
During the year, with the recommendation from the City's staff, the City Council may revise the City's budget
as needed. Adjustments were made periodically as additional appropriations were necessary to cover the
cost of projects that either had required change orders for additional work, or the estimated cost at the
beginning of the project changed due to external factors. Adjustments were also made through increases or
decreases to budgets in order to maintain the current level of services. For example, increased development
activity may result in the need to utilize additional contract inspector services to handle the additional
workload. All amendments that either increase or decrease appropriations are approved by the City Council.
For the City's General Fund, ending revenues of $74,988,733 were $4,633,563 more than the final budgeted
revenues of $70,355,170. This positive variance was primarily due to the reimbursement from the Successor
Agency of the Former Redevelopment Agency to the Capital Reserve Fund in the amount of $1,764,187,
more than anticipated tax revenues (including post RDA residual balance of distributions to all taxing entities)
in the amount of $1,601,003, interest earnings and the effects of GASB 31 (fair value of investments) in the
amount of $512,961, intergovernmental revenues in the amount of $102,693 and charges for services in the
amount of $275,938. The remaining difference is due to offsetting variances within other line items.
The General Fund's actual ending expenditures of $66,751,838 were $2,852,122 less than the final budget
of $69,603,960. Capital outlay was underbudget by $573,977 mostly due to the Council Chamber AV and
City Hall Roof /Patio Replacement projects that were delayed. Community Development — Planning had a
positive budget variance of $551,208 due to less than anticipated requests for expedited contract
inspections. There is a corresponding budget variance in revenues for less than anticipated Planning
Special Services Fees. Engineering and Public Works — Facilities Maintenance experienced savings in the
amount of $542,239 primarily in the areas of personnel costs and contract services. There were savings of
$468,104 in Public Safety — Police for contract services, gasoline, and vehicle operations. Management
information services experienced savings in the amount of $239,171 primarily from its contract services.
Additional savings occurred in many of the other General Fund departments.
15
Capital Assets and Debt Administration
Capital Assets
As stated in the Overview of the Financial Statements, the financial statement format required by GASB 34
reflects the capitalization and depreciation of infrastructure and other capital assets (e.g., buildings, vehicles,
furniture and fixtures, etc.).
At the end of the fiscal year, the City had $746,080,561 net of depreciation invested in a broad range of
capital assets (see Table 3 below). This amount represents a net increase (including additions and
deductions) of $29,466,729 from prior year.
TABLE 3
CAPITAL ASSETS AT YEAR -END
(NET OF DEPRECIATION, IN THOUSANDS)
For the year ended June 30, 2014
TOTALS $ 720,623 $ 690,455 $ 25,457 $ 26,159 $ 746,080 $ 716,614
The most significant change in capital assets for governmental activities is the increase in construction in
progress (CIP) primarily for the 1 -15 Interchange at Baseline funded by the Former Redevelopment Agency
2004 Tax Allocation Bonds proceeds. Also, other increases to the CIP are infrastructure improvement to
City's signal, off -road trails, as well as road and storm drain improvement projects.
The business -type activity capital assets decreased slightly (including additions and deletions) primarily due
to the annual depreciation.
Additional information on the City's capital assets can be found in Note 5 in the financial statements.
Debt Administration
At year end, the City's governmental activities had total debt outstanding in the amount of $17,675,473 for
capital leases, advances from Successor Agency, claims and judgments payable, and accrued employee
benefits compared to $17,938,631 in the prior year, a decrease by $263,158. (See Table 4 below).
16
Governmental
Business -Type
Activities
Activities
Total
2014
2013
2014
2013
2014
2013
Land
$ 79,888 $
74,618
$ 5,451 $
5,451
$ 85,339 $
80,069
Right -of -way
231,932
231,932
-
-
231,932
231,932
Construction in progress
51,349
18,265
391
-
51,740
18,265
Buildings and improvements
94,864
83,010
8,182
8,612
103,046
91,622
Equipment and vehicles
4,433
4,606
117
91
4,550
4,697
Furniture and fixtures
103
34
57
68
160
102
Infrastructure
256,064
275,704
11,256
11,931
267,320
287,635
Intangible
1,990
2,286
3
6
1,993
2,292
TOTALS $ 720,623 $ 690,455 $ 25,457 $ 26,159 $ 746,080 $ 716,614
The most significant change in capital assets for governmental activities is the increase in construction in
progress (CIP) primarily for the 1 -15 Interchange at Baseline funded by the Former Redevelopment Agency
2004 Tax Allocation Bonds proceeds. Also, other increases to the CIP are infrastructure improvement to
City's signal, off -road trails, as well as road and storm drain improvement projects.
The business -type activity capital assets decreased slightly (including additions and deletions) primarily due
to the annual depreciation.
Additional information on the City's capital assets can be found in Note 5 in the financial statements.
Debt Administration
At year end, the City's governmental activities had total debt outstanding in the amount of $17,675,473 for
capital leases, advances from Successor Agency, claims and judgments payable, and accrued employee
benefits compared to $17,938,631 in the prior year, a decrease by $263,158. (See Table 4 below).
16
Capital Leases
Advances from Successor Agency
Claims and Judgments Payable
Accrued Employee Benefits
TOTALS
TABLE 4
OUTSTANDING DEBT, AT YEAR END
(IN THOUSANDS)
For the year ended June 30, 2014
Governmental Business -Type
Activities Activities Total
2014 2013 2014
$ 2,084 $ 2,615 $
3,954 3,954
4,179 3,763
7,458 7,607
2013 2014 2013
$ 2,084 $ 2,615
3,954 3,954
4,179 3,763
7,458 7,607
$ 17,675 $ 17,939 $ - $ - $ 17,675 $ 17,939
Additional information on the City's outstanding debts can be found in the Note 7 to the financial statements
of this report.
Economic Factors and Next Year's Budgets
Since the nationwide recession began in FY 2009/10, in its third quarterly report of 2014, the UCLA
Anderson Forecast indicates that the U.S. economy is growing, the unemployment rate is dropping, and
defense spending is on the rise. On an annual basis, the nation's Gross Domestic Product (GDP) growth is
anticipated at 3.1 % in 2015 and 3.4% in 2016. The unemployment rate is expected to fall to 5.3% by the end
of 2016. While the economy is returning to its new normal, it is still operating well below what would have
been expected before the recession five years ago. The UCLA Anderson forecast includes an inflation at
2 percent or higher over the next two years, driven primarily by rising residential rents and increasing health
care costs. It expects that the Federal Reserve Board could raise rates by March 2015, in response to
declining unemployment and rising inflation. The sectors expected to fuel the nation's economic growth
include housing, nonresidential construction, and investment in equipment and software.
Locally, Rancho Cucamonga is experiencing slow, gradual growth. Key indicators are the slow
improvements in the unemployment rate and growth in property tax and sales tax revenues. Unemployment
in Rancho Cucamonga is 5.0% as of November 2014, compared to 7.7% in San Bernardino County. This is
a 0.9% decrease from the November 2013 rate of 5.9% for Rancho Cucamonga. Property tax for FY
2013/14 shows a net taxable value increase of 3.1% overall and an increase in the median price for single
family residential by more than 20 %. Sales tax revenues show growth of 4% from the prior year.
The City faces challenges in creating a better future by controlling rising costs for fixed utilities; controlling
rising personnel costs (health and retirement costs) while maintaining a quality workforce; embracing mobile
technologies that enhance, streamline and improve the traditional services of local government; setting aside
reserves for capital and infrastructure needs; and creating a new Economic Development Plan and strategy
for the City along with a culture where all employees and officials understand that economic development is
everyone's job.
The Fiscal Year 2014/15 General Fund Budget is $69,162,990 and for the third year in a row does not
require the use of General Fund reserves. The operating budget represents a $3,922,500 or 6% increase
from FY 2013/14. The Police Department's budget increased by $1,405,320 overall due primarily to
increased public safety pension and labor costs as well as changes in workers compensation. The FY
2014/15 Adopted Budget has dedicated $607,480 to go into the City's Capital Reserve as part of the City's
ongoing commitment to set aside funds each fiscal year for capital expenditures.
17
Questions or requests for information regarding the City of Rancho Cucamonga's Fiscal Year 2014/15
Adopted Budget should be directed to the Finance Department at the address below.
Contacting the City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a
general overview of the City of Rancho Cucamonga's finances and to show the City's accountability for the
money it receives. Questions concerning any of the information provided in this report or requests for
additional financial information should be addressed to the Finance Department at the City of
Rancho Cucamonga, 10500 Civic Center Drive, Rancho Cucamonga, CA 91730.
18
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET POSITION
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Other loans
Grants
Internal balances
Prepaid costs
Deposits
Due from external parties /outside agencies
Due from Successor Agency
Advances to Successor Agency
Prepaid other post employment benefits
Prepaid PARS retirement enhancement plan
Land held for resale
Restricted assets:
Cash with fiscal agent
Capital assets, not being depreciated
Capital assets, net of depreciation
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenue
Deposits payable
Due to other governments
Due to Successor Agency
Noncurrent liabilities:
Due within one year
Due in more than one year
Total Liabilities
Net Position:
Net investment in capital assets
Restricted for:
Community development projects
Public safety
Fire protection
Public works
Community services
Capital projects
Public benefit - Municipal Utility
Unrestricted
Total Net Position
See Notes to Financial Statements 19
Primary Government
Governmental Business -Type
Activities Activities Total
$ 283,351,330 $ 10,549,969 $ 293,901,299
14,957,149
8,238,249
137,287,565
313,829
1,113, 748
1,191,304
27,407
393,228
42,198
123,162
152,263
9,521,227
16,189,075
7,563,887
1,076,211
1,440,855
363,169, 017
357,454,078
1,203,605,782
1,930,065
2,196
10,312
(27,407)
7,854
5,841,652
19,615,814
,27 win UGC
16,887,214
8,238,249
137,289,761
324,141
1,113, 748
1,191,304
401,082
42,198
123,162
152,263
9,521,227
16,189,075
7,563,887
1,076,211
1,440,855
369,010,669
377,069,892
1,241, 536,237
6,908,767
956,739
7,865,506
2,208,534
57,086
2,265,620
700,947
-
700,947
42,959
218,831
261,790
1,113,748
1,000
1,114,748
6,641
-
6,641
6,948,549 - 6,948,549
10,726,924 - 10,726,924
28,657,069 1,233,656 29,890,725
718,539,205
150,932,330
1,124,599
65, 326,134
42,267,728
8,903,233
23,813,325
164,042,159
$ 1,174,948,713
25,457,466
858,497
10,380,836
$ 36,696,799
743,996,671
150,932,330
1,124,599
65, 326,134
42,267,728
8,903,233
23,813,325
858,497
174,422,995
$ 1,211,645,512
CITY OF RANCHO CUCAMONGA
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2014
General Revenues:
Taxes:
Property taxes, levied for general purpose
Admissions tax
Transient occupancy taxes
Sales taxes
Franchise taxes
Motor vehicle in lieu - unrestricted
Use of money and property
Other
Contributions from other governments
Gain on sale of capital asset
Extraordinary gain
Transfers
Total General Revenues, Extraordinary Gain and Transfers
Change in Net Position
Net Position at Beginning of Year
Restatement of Net Position
Net Position at End of Year
See Notes to Financial Statements 20
Program Revenues
Operating
Capital
Charges for
Contributions
Contributions
Expenses
Services
and Grants
and Grants
Functions /Programs
Primary Government:
Governmental Activities:
General government
$ 16,644,842 $
4,957,826
$ 412,805
$ -
Public safety - police
30,849,283
1,152,805
524,055
-
Public safety - fire protection
29,127,968
1,065,852
-
40,006
Public safety - animal center
2,569,847
186,434
-
-
Community development
15,772,923
823,225
1,552,551
-
Community services
13,690,338
3,295,354
804,104
-
Engineering and public works
29,600,137
4,841,725
5,944,136
6,201,832
Interest on long -term debt
234,057
-
-
-
Total Governmental Activities
138,489,395
16,323,221
9,237,651
6,241,838
Business -Type Activities:
Sports Complex
2,186,016
300,379
-
-
Municipal Utility
8,173,924
11,276,531
-
-
REGIS Connect
33,853
58,949
-
-
Total Business -Type Activities
10,393,793
11,635,859
-
-
Total Primary Government
$ 148,883,188 $
27,959,080
$ 9,237,651
$ 6,241,838
General Revenues:
Taxes:
Property taxes, levied for general purpose
Admissions tax
Transient occupancy taxes
Sales taxes
Franchise taxes
Motor vehicle in lieu - unrestricted
Use of money and property
Other
Contributions from other governments
Gain on sale of capital asset
Extraordinary gain
Transfers
Total General Revenues, Extraordinary Gain and Transfers
Change in Net Position
Net Position at Beginning of Year
Restatement of Net Position
Net Position at End of Year
See Notes to Financial Statements 20
Net (Expenses) Revenues and Changes in Net Position
Primary Government
Governmental
Business -Type
Activities
Activities
Total
$ (11,274,211)
$ -
$ (11,274,211)
(29,172,423)
-
(29,172,423)
(28,022,110)
-
(28,022,110)
(2,383,413)
-
(2,383,413)
(13,397,147)
-
(13,397,147)
(9,590,880)
-
(9,590,880)
(12,612,444)
-
(12,612,444)
(234,057)
-
(234,057)
(106,686,685)
-
(106,686,685)
-
(1,885,637)
(1,885,637)
-
3,102,607
3,102,607
-
25,096
25,096
-
1,242,066
1,242,066
(106,686,685)
1,242,066
(105,444,619)
70,932,961
-
70,932,961
55,258
103,308
158,566
2,554,570
-
2,554,570
26,277,429
-
26,277,429
7,515,229
-
7,515,229
75,900
-
75,900
7,934,454
304,113
8,238,567
8,820,348
59,888
8,880,236
29,851,545
-
29,851,545
100,301
-
100,301
58,427
-
58,427
(332,830)
332,830
-
153,843,592 800,139 154,643,731
47,156,907 2,042,205 49,199,112
1,129,295,616 34,654,594 1,163,950,210
(1,503,810) - (1,503,810)
$ 1,174,948,713 $ 36,696,799 $ 1,211,645,512
See Notes to Financial Statements 21
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes
Accrued interest
Deferred loans
Grants
Prepaid costs
Deposits
Due from other funds
Advances to other funds
Due from Successor Agency
Advances to Successor Agency
Due from external parties /outside agencies
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other governments
Due to other funds
Due to Successor Agency
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
General
$ 91,511,232
Special Revenue Funds
Citywide Housing
Infrastructure Successor
Improvement Agency Fire District
$ 6,239,337 $ 1,743,716 $ 69,672,844
663,684 13,077,746 - 926,580
6,747,414 - - 364,777
- - 137,287,216 -
91,605 5,615 - 102,523
275,862 - 9,235 59,788
20,000 - - -
788,428 - - -
4,449,029 - - -
149,338 - - 2,925
9,521,227 - - -
123,162 - - -
$ 114,340,981 $ 19,322,698 $ 139,040,167 $ 71,129,437
$ 1,992,151 $ 2,069 $ - $ 1,046,254
1,189,419 - - 608,020
42,959 - - -
6,641 - - -
- - - 4,149,029
3,231,170 2,069 - 5,803,303
1,917,335 13,049,478 19,250,749 -
1,917,335 13,049,478 19,250,749 -
See Notes to Financial Statements 22
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes
Accrued interest
Deferred loans
Grants
Prepaid costs
Deposits
Due from other funds
Advances to other funds
Due from Successor Agency
Advances to Successor Agency
Due from external parties /outside agencies
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other governments
Due to other funds
Due to Successor Agency
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
See Notes to Financial Statements 23
Other
Total
Governmental
Governmental
Funds
Funds
$ 102,022,434
$ 271,189,563
289,139
14,957,149
1,126,058
8,238,249
349
137,287,565
100,303
300,046
1,113,748
1,113,748
1,191,304
1,191,304
48,343
393,228
22,198
42,198
-
788,428
-
4,449,029
-
152,263
-
9,521,227
-
123,162
1,076,211
1,076,211
1,440,855 1,440,855
$ 108,430,942 $ 452,264,225
$ 3,735,988
$ 6,776,462
411,095
2,208,534
700,947
700,947
-
42,959
1,113,748
1,113,748
761,021
761,021
-
6,641
300,000
4,449,029
7,022,799 16,059,341
996,061 35,213,623
996,061 35,213,623
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2014
See Notes to Financial Statements 24
Special Revenue Funds
Citywide Housing
Infrastructure Successor
General
Improvement Agency
Fire District
Fund Balances:
Nonspendable:
Prepaid costs
275,862
- 9,235
59,788
Deposits
20,000
- -
-
Notes and loans
-
- 118,036,467
-
Land held for resale
-
- -
-
Advances to other funds
4,449,029
- -
-
Advances to Successor Agency
9,521,227
- -
-
Restricted:
Community development projects
-
- 1,743,716
-
Public safety - police
-
- -
-
Parks and recreation
-
- -
-
Engineering and public works
-
- -
-
Capital improvement projects
275,046
6,271,151 -
1,634,861
Street lighting
-
- -
-
Landscape maintenance
-
- -
-
Library services
-
- -
-
Underground utilities
Technology replacement
45,607
- -
19,807
General plan update
136,604
- -
-
Contractual obligation
502,727
- -
67,580
Information technology
557,482
- -
-
SB1186 certified access specialist services
9,732
- -
-
Committed:
Vehicle and equipment replacement
-
- -
3,630,871
Working capital
3,458,150
- -
13,317,872
Booking fees
1,391,059
- -
-
City facilities capital repair
26,210,087
- -
-
Changes in economic circumstances
17,191,373
- -
8,890,876
Employee leave payouts
6,245,442
- -
2,564,716
Self insurance
7,583,333
- -
-
Fire District facilities capital repair
-
- -
8,642,982
PERS rate stabilization
-
- -
3,799,274
Law enforcement
6,778,427
- -
-
Assigned:
Radio system acquisition
501,722
- -
-
Communications
-
- -
1,153,445
Dispatch system acquisition
-
- -
420,613
City infrastructure
19,020,323
- -
-
Capital projects
-
- -
21,105,498
Economic and community development
special services
1,779,650
- -
-
Sphere of influence issues
2,709,910
- -
-
Animal Center operations
375,911
- -
-
GASB 31 unrealized gain
9,907
- -
-
Mobile home park program
92,561
- -
-
Continuing operations
51,305
- -
17,951
Unassigned
-
- -
-
Total Fund Balances
109,192,476
6,271,151 119,789,418
65,326,134
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 114,340,981
$ 19,322,698 $ 139,040,167 $
71,129,437
See Notes to Financial Statements 24
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2014
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Notes and loans
Land held for resale
Advances to other funds
Advances to Successor Agency
Restricted:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Landscape maintenance
Library services
Underground utilities
Technology replacement
General plan update
Contractual obligation
Information technology
SB1186 certified access specialist services
Committed:
Vehicle and equipment replacement
Working capital
Booking fees
City facilities capital repair
Changes in economic circumstances
Employee leave payouts
Self insurance
Fire District facilities capital repair
PERS rate stabilization
Law enforcement
Assigned:
Radio system acquisition
Communications
Dispatch system acquisition
City infrastructure
Capital projects
Economic and community development
special services
Sphere of influence issues
Animal Center operations
GASB 31 unrealized gain
Mobile home park program
Continuing operations
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
See Notes to Financial Statements 25
Other
Total
Governmental
Governmental
Funds
Funds
48,343
393,228
22,198
42,198
-
118,036,467
1,076,211
1,076,211
-
4,449,029
-
9,521,227
12,804,633
14,548,349
1,124, 599
1,124, 599
2,461,872
2,461,872
42,576,615
42,576,615
5,826,795
14,007,853
5,229,916
5,229,916
12,067,149
12,067,149
6,344,183
6,344,183
11,406,492
11,406,492
-
65,414
-
136,604
-
570,307
-
557,482
-
9,732
- 3,630,871
- 16,776,022
- 1,391,059
- 26,210,087
- 26,082,249
- 8,810,158
- 7,583,333
- 8,642,982
- 3,799,274
- 6,778,427
- 501 ,722
- 1,153,445
- 420,613
- 19,020,323
- 21,105,498
- 1,779,650
- 2,709,910
- 375,911
- 9,907
- 92,561
- 69,256
(576,924) (576,924)
100,412,082 400,991,261
$ 108,430,942 $ 452,264,225
THIS PAGE INTENTIONALLY LEFT BLANK
26
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2014
Fund balances of governmental funds
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets net of depreciation have not been included as financial resources
in governmental fund activity.
Long -term debt and compensated absences are not included in the governmental
fund activity:
Advances from Successor Agency
Claims and judgments
Capital leases
Compensated absences
Governmental funds report all OPEB contributions as expenditures;
however, in the statement of net position, any excesses or deficiencies
in contributions in relation to the Annual Required Contribution (ARC) are
recorded as an asset or liability.
Governmental funds report all PARS contributions as expenditures;
however, in the statement of net position, any excesses or deficiencies
in contributions in relation to the Annual Required Contribution (ARC) are
recorded as an asset or liability.
Revenues reported as unavailable revenue in the governmental funds and recognized
in the statement of activities. These are included in the intergovernmental revenues
in the governmental fund activity.
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management, to individual funds. The assets and
liabilities of the internal service funds are added to the statement of net position.
Net position of governmental activities
See Notes to Financial Statements 27
$ (3,953,624)
(4,179,030)
(82,024)
(7,458,929)
$ 400,991,261
716,816,562
(15,673,607)
16,189,075
7,563,887
35,213,623
13,847,912
$1,174,948,713
CITY OF RANCHO CUCAMONGA
STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Public safety - animal center
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Proceeds from sale of capital asset
Total Other Financing Sources
(Uses)
Extraordinary gain /(loss)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
General
Special Revenue Funds
Citywide Housing
Infrastructure Successor
Improvement Agency Fire District
$ 56,947,193
$ - $
- $ 33,603,114
3,773,347
-
- 102,152
591,253
1,999,129
- -
4,054,598
-
- 51,684
1,550,481
67,018
632,975 1,329,003
1,160,217
-
- 17,586
46,130
-
- -
5,596,801
635,757
26,034 849,979
73,720,020
2,701,904
659,009 35,953,518
10,621,211 - 124,185 -
30,110,634 - - -
- - - 28,422,811
2,569,847 - - -
4,261,418 - - -
4,143,912 - - -
10,947,971 10,587 - -
397,199 130,945 - 3,207,087
8,848
-
-
3,113
5,410
-
-
189,752
63,066,450
141,532
124,185
31,822,763
10,653,570
2,560,372
534,824
4,130,755
1,186,770
-
-
-
(2,856,310)
-
-
-
81,943
-
-
18,358
(1,587,597)
-
-
18,358
-
-
(3,473,832)
-
$ 9,065,973 $
2,560,372
$ (2,939,008)
$ 4,149,113
$ 100,126,503 $
3,710,779
$ 122,728,426
$ 62,680,831
-
-
-
(1,503,810)
100,126,503
3,710,779
122,728,426
61,177,021
9,065,973
2,560,372
(2,939,008)
4,149,113
$ 109,192,476 $
6,271,151
$ 119,789,418
$ 65,326,134
See Notes to Financial Statements 28
CITY OF RANCHO CUCAMONGA
STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Public safety - animal center
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Proceeds from sale of capital asset
Total Other Financing Sources
(Uses)
Extraordinary gain /(loss)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
See Notes to Financial Statements 29
Other
Governmental
Funds
$ 16,726,011
950
10,217,697
3,812,459
2,424,292
738,410
4,929,192
3,366,710
42,215,721
3,582,289
300,769
40,006
10,905,866
7,737,843
6,657,739
8,468,917
8,060
2,773
37,704,262
Total
Governmental
Funds
$ 107,276,318
3,876,449
12,808,079
7,918,741
6,003,769
1,177, 803
784,540
4,929,192
10,475,281
155,250,172
14,327,685
30,411,403
28,462,817
2,569,847
15,167,284
11,881,755
17,616,297
12,204,148
20,021
197,935
132,859,192
4,511,459
22,390,980
975,075
2,161,845
(217,018)
(3,073,328)
-
100,301
758,057
(811,182)
-
(3,473,832)
$ 5,269,516
$ 18,105,966
$ 95,142,566
95,142,566
5,269,516
$ 100,412,082
$ 384,389,105
(1,503,810)
382,885,295
18,105, 966
$ 400,991,261
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2014
Net change in fund balances - total governmental funds $ 18,105,966
Amounts reported for governmental activities in the statement of activities are
different because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities, the costs of those assets are allocated over their estimated useful lives
as depreciation expense.
Capital outlay $ 40,919,274
Capital assets contributed from the Successor Agency 3,532,259
Depreciation (12,734,974)
Gain /(loss) on sale of capital assets (694,452) 31,022,107
The issuance of long -term debt provides current financial resources to governmental
funds, while repayment of principal of long -term debt consumes current financial
resources of governmental funds. Neither transaction, however, has any effect on net
position.
Capital lease principal payments 20,020
Change in claims and judgments payable (416,348) (396,328)
Compensated absences expenses reported in the statement of activities do not
require the use of current financial resources and, therefore, are not reported as
expenditures in governmental funds. 147,688
Governmental funds report all contributions in relation to the annual required
contribution (ARC) for OPEB as expenditures; however, in the statement
of activities, only the ARC is an expense. (258,135)
Governmental funds report all contributions in relation to the annual required
contribution (ARC) for PARS as expenditures; however, in the statement
of activities, only the ARC is an expense. (303,442)
Revenues reported as unavailable revenue in the governmental funds and recognized
in the statement of activities. These are included in the intergovernmental revenues
in the governmental fund activity. 511,398
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management, to individual funds. The assets and
liabilities of the internal service funds are added to the statement of net position. (1,672,347)
Change in net position of governmental activities $ 47,156,907
See Notes to Financial Statements 30
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2014
Noncurrent:
Capital assets - net of
accumulated depreciation 13,632,853 11,824,613 - 25,457,466 3,806,533
Total Noncurrent Assets 13,632,853 11,824,613 - 25,457,466 3,806,533
Total Assets $ 13,979,251 $23,924,787 $ 53,824 $ 37,957,862 $ 15,982,083
Liabilities and Net Position:
Liabilities:
Current:
Accounts payable
Business -Type Activities - Enterprise Funds
Governmental
$ 1,105
$ 956,739
$ 132,305
Accrued liabilities
38,879
Activities -
212
Sports
Municipal
REGIS
-
Internal
-
Complex
Utility
Connect
Total
Service Funds
Assets:
1,000
-
Due to other funds
-
-
Current:
27,407
-
Capitalleases
-
-
Cash and investments
$ 335,333
$10,214,636
$ -
$ 10,549,969
$ 12,161,767
Receivables:
1,261,063
629,298
Noncurrent:
Accounts
11,065
1,865,676
53,324
1,930,065
-
Notes and loans
-
2,196
-
2,196
-
Accrued interest
-
10,312
-
10,312
13,783
Prepaid costs
-
7,354
500
7,854
-
Total Current Assets
346,398
12,100,174
53,824
12,500,396
12,175,550
Noncurrent:
Capital assets - net of
accumulated depreciation 13,632,853 11,824,613 - 25,457,466 3,806,533
Total Noncurrent Assets 13,632,853 11,824,613 - 25,457,466 3,806,533
Total Assets $ 13,979,251 $23,924,787 $ 53,824 $ 37,957,862 $ 15,982,083
Liabilities and Net Position:
Liabilities:
Current:
Accounts payable
$ 56,210
$ 899,424
$ 1,105
$ 956,739
$ 132,305
Accrued liabilities
38,879
17,995
212
57,086
-
Deposits payable
-
218,831
-
218,831
-
Due to other governments
-
1,000
-
1,000
-
Due to other funds
-
-
27,407
27,407
-
Capitalleases
-
-
-
-
496,993
Total Current Liabilities
95,089
1,137,250
28,724
1,261,063
629,298
Noncurrent:
Capital leases
-
-
-
-
1,504,873
Total Noncurrent Liabilities
-
-
-
-
1,504,873
Total Liabilities
95,089
1,137,250
28,724
1,261,063
2,134,171
Net Position:
Net investment in capital assets
13,632,853
11,824,613
-
25,457,466
1,804,667
Restricted for public benefit - Municipal Utility
-
858,497
-
858,497
-
Unrestricted
251,309
10,104,427
25,100
10,380,836
12,043,245
Total Net Position
13,884,162
22,787,537
25,100
36,696,799
13,847,912
Total Liabilities and Net Position
$ 13,979,251
$23,924,787
$ 53,824
$ 37,957,862
$ 15,982,083
See Notes to Financial Statements 31
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2014
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Admissions tax
Interest revenue
Interest expense
Total Nonoperating
Revenues(Expenses)
Income (Loss) Before Transfers
Transfers in
Transfers out
Changes in Net Position
Net Position:
Beginning of Year
End of Fiscal Year
2,186,016 8,173,924 33,853 10,393,793 2,507,847
(1,711,901) 3,156,470 25,096 1,469,665 (2,422,167)
103,308 - - 103,308 -
565 135,833 4 136,402 207,289
- - - - (36,122)
103,873 135,833
(1,608,028) 3,292,303
1,388,180 -
- (1,055,350)
(219,848) 2,236,953
4 239,710 171,167
25,100 1,709,375 (2,251,000)
- 1,388,180 578,653
- (1,055,350) -
25,100 2,042,205 (1,672,347)
14,104,010
Business -Type Activities - Enterprise Funds
Governmental
15,520,259
$ 13,884,162
$ 22,787,537 $
25,100 $ 36,696,799
$ 13,847,912
Activities -
Sports
Municipal
REGIS
Internal
Complex
Utility
Connect
Total
Service Funds
Operating Revenues:
Sales and service charges
$ 300,379
$ 11,276,531
$ 58,949
$ 11,635,859
$ 85,680
Rent
167,711
-
-
167,711
-
Miscellaneous
6,025
53,863
-
59,888
-
Total Operating Revenues
474,115
11,330,394
58,949
11,863,458
85,680
Operating Expenses:
Salaries and benefits
961,328
454,328
-
1,415,656
-
Maintenance and operations
537,532
6,513,786
33,853
7,085,171
1,243,482
Contractual services
257,083
513,959
-
771,042
-
Depreciation expense
430,073
691,851
-
1,121,924
1,264,365
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Admissions tax
Interest revenue
Interest expense
Total Nonoperating
Revenues(Expenses)
Income (Loss) Before Transfers
Transfers in
Transfers out
Changes in Net Position
Net Position:
Beginning of Year
End of Fiscal Year
2,186,016 8,173,924 33,853 10,393,793 2,507,847
(1,711,901) 3,156,470 25,096 1,469,665 (2,422,167)
103,308 - - 103,308 -
565 135,833 4 136,402 207,289
- - - - (36,122)
103,873 135,833
(1,608,028) 3,292,303
1,388,180 -
- (1,055,350)
(219,848) 2,236,953
4 239,710 171,167
25,100 1,709,375 (2,251,000)
- 1,388,180 578,653
- (1,055,350) -
25,100 2,042,205 (1,672,347)
14,104,010
20,550,584
- 34,654,594
15,520,259
$ 13,884,162
$ 22,787,537 $
25,100 $ 36,696,799
$ 13,847,912
See Notes to Financial Statements 32
CITY OF RANCHO CUCAMONGA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2014
Cash Flows from Operating Activities:
Cash received from customers and users
Cash paid to suppliers for goods and services
Cash paid to employees for services
Operating Activities
Business -Type Activities - Enterprise Funds
Sports
Municipal
Complex
Utility
$ 483,698
$ 11,076,742 $
(800,052)
(6,805,453)
(950,509)
(448,252)
Governmental
Activities -
REGIS Internal
5,625 $ 11,566,065 $ 85,680
(33,036) (7,638,541) (1,469,303)
- (1,398,761)
(1,266,863) 3,823,037 (27,411) 2,528,763 (1,383,623)
Cash Flows from Non - Capital
Financing Activities:
Cash transfers in 1,388,180 1,388,180 578,653
Cash transfers out - (1,055,350) - (1,055,350) -
Amounts received from (paid to) other funds - 27,407 27,407
Admissions tax received 124,308 - - 124,308
Amounts received from (paid to) other governments - 1,000 1,000
Net Cash Provided (Used) by
Non - Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets
Principal paid on capital debt
Interest paid on capital debt
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
1,512,488 (1,054,350) 27,407 485,545 578,653
(420,768)
(420,768)
565 129,384
565 129,384
246,190 2,477,303
(420,768) (410,143)
(511,797)
(36,122)
(420,768) (958,062)
4 129,953 199,428
4 129,953 199,428
2,723,493 (1,563,604)
89,143 7,737,333 7,826,476 13,725,371
$ 335,333 $ 10,214,636 $ - $ 10,549,969 $ 12,161,767
Operating income (loss)
$ (1,711,901)
$ 3,156,470
$ 25,096
$ 1,469,665
$ (2,422,167)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation
430,073
691,851
-
1,121,924
1,264,365
(Increase) decrease in accounts receivable
9,583
(290,220)
(53,324)
(333,961)
-
(Increase) decrease in notes and loans receivable
-
1,290
-
1,290
(Increase) decrease in prepaid expense
(7,354)
(500)
(7,854)
Increase (decrease) in accounts payable
(5,437)
229,646
1,105
225,314
(225,821)
Increase (decrease) in accrued liabilities
10,819
6,076
212
17,107
Increase (decrease) in deposits payable
-
35,278
-
35,278
-
Total Adjustments
445,038
666,567
(52,507)
1,059,098
1,038,544
Net Cash Provided (Used) by
Operating Activities
$ (1,266,863)
$ 3,823,037
$ (27,411)
$ 2,528,763
$ (1,383,623)
Non -Cash Investing, Capital, and Financing Activities:
There was no non -cash investing, capital and financing
activities in the
current fiscal year.
See Notes to Financial Statements 33
CITY OF RANCHO CUCAMONGA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Developer loans
Prepaid bond insurance
Due from City
Advances to City
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Capital assets:
Capital assets, not being depreciated
Capital assets, net of accumulated depreciation
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Accrued interest
Due to City
Deposits payable
Payable to trustee
Due to external parties /other agencies
Long -term liabilities:
Due in one year
Due in more than one year
Total Liabilities
Net Position:
Held in trust for other purposes
Total Net Position
See Notes to Financial Statements 34
Private -
Purpose Trust
Fund
Successor
Agency Agency of the
Funds Former RDA
$ 23,393,402 $ 38,482,198
149,620 3,318
159,530 -
11,377 81
- 12,291,229
- 1,757,350
- 6,641
- 3,953,624
- 3,473,833
7,363,636 25,394,840
- 14,165,841
- 36,070,480
$ 31,077,565 135,599,435
$ 133,086 11,566
27,827 -
- 6,354,014
- 152,263
8,454,628 -
22,404,265 -
57,759 -
11,440,204
- 386,444,655
$ 31,077,565 404,402,702
(268,803,267)
$ (268,803,267)
CITY OF RANCHO CUCAMONGA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2014
Additions:
Taxes
Interest and change in fair value of investments
Miscellaneous
Total Additions
Deductions:
Administrative expenses
Contractual services
Interest expense
Depreciation expense
Contributions to City
Total Deductions
Extraordinary gain /(loss)
Changes in Net Position
Net Position:
Beginning of year
Net Position - End of the Year
See Notes to Financial Statements 35
Private -
Purpose Trust
Fund
Successor
Agency of the
Former RDA
$ 19,336,372
234,271
20
19,570,663
3,297
30, 957, 334
20,240,723
1,639,426
5,065,637
57,906,417
(58,427)
(38,394,181)
(230,409,086)
$ (268,803,267)
THIS PAGE INTENTIONALLY LEFT BLANK
36
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2014
I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of Entity
The City of Rancho Cucamonga was incorporated on November 30, 1977, under the
laws of the State of California and enjoys all the rights and privileges applicable to a
General Law City. It is governed by an elected five - member board. As required by
accounting principles generally accepted in the United States of America, these financial
statements present the City of Rancho Cucamonga (the City) and its component units,
entities for which the City is considered financially accountable.
The inclusion of an organization within the scope of the reporting entity of the City of
Rancho Cucamonga is based on the provisions of GASB Statement No. 14 and amended
with GASB Statement No. 61. The blended component units discussed below, although
legally separate entities, are in substance part of the government operation and so data
from these component units has been combined herein. The following criteria were used
in the determination of the blended component units:
The members of the City Council also act as the governing body of the
the Rancho Cucamonga Public Improvement Corporation (the Improvement
Corporation), the Rancho Cucamonga Fire Protection District (the Fire District), the
Rancho Cucamonga Library (the Library) and the Rancho Cucamonga Public
Financing Authority (the Financing Authority).
2. The Improvement Corporation, the Fire District, the Library and the Financing
Authority are managed by employees of the City. A portion of the City's general
overhead costs is allocated to the Fire District and the Library.
3. The City, the Improvement Corporation, the Fire District, the Library and the
Financing Authority are financially interdependent. They provide financial
benefit /burden to the City.
Blended Component Units
The Rancho Cucamonga Public Improvement Corporation was incorporated on
November 14, 1988, under the Non - Profit Public Benefit Corporation Law of the State of
California. The Corporation was established for charitable purposes including rendering
financial assistance to the City by financing, acquiring, constructing, improving and
leasing public improvements for the benefit of residents of the City and the surrounding
area. Separate financial statements are not available for the Improvement Corporation.
The Rancho Cucamonga Fire Protection District (formerly, Foothill Fire Protection
District) was a special district formed by the County of San Bernardino for the purpose of
fire suppression within its boundaries. Effective July 1, 1989, operations of this district
were taken over by the City of Rancho Cucamonga. The Fire District still operates as a
separate special district; however, now it is under the control of the City of
Rancho Cucamonga instead of the County of San Bernardino. Separate financial
statements are available for the Fire District.
37
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The Rancho Cucamonga Library was part of the San Bernardino County Library System
in which the City of Rancho Cucamonga participated. Effective July 1, 1994, and
pursuant to California Code Section 19104, the City withdrew from the County Library
System. As of this date, the Library operates as a separate entity under the control of the
City. Separate financial statements are not available for the Library.
The Rancho Cucamonga Public Financing Authority was established on April 21, 1999,
pursuant to Article I (commencing with Section 6500) of Chapter 5 of Division 7 of Title I
of the California Government Code. Its purpose is to facilitate the financing and the
refinancing of construction, expansion, upgrading and improvement of the public capital
facilities necessary to support the rehabilitation and construction of residential and
economic development within the City. Separate financial statements are not available for
the Financing Authority.
b. Government -Wide and Fund Financial Statements
The government -wide financial statements (i.e., the statement of net position and the
statement of activities) report information on all of the nonfiduciary activities of the
primary government and its component units. For the most part, the effect of interfund
activity has been removed from these statements. Governmental activities, which
normally are supported by taxes and intergovernmental revenues, are reported
separately from business -type activities, which rely to a significant extent on fees and
charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment is offset by program revenues. Direct expenses are those that
are clearly identifiable with a specific function or segment. Program revenues include:
1) charges to customers or applicants who purchase, use or directly benefit from goods,
services or privileges provided by a given function or segment, and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. Taxes and other items not properly included among
program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and
fiduciary funds, even though the latter are excluded from the government -wide financial
statements. Major individual governmental funds and major individual enterprise funds
are reported as separate columns in the fund financial statements.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenues are recorded when earned and expenses
are recorded when a liability is incurred, regardless of the timing of related cash flows.
Property taxes are recognized as revenues in the year for which they are levied. Grants
and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Revenues
38
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
are recognized as soon as they are both measurable and available. Revenues are
considered to be available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. For this purpose, the government
considers revenues to be available if they are collected within 60 days of the end of the
current fiscal period, except for sales tax revenues which is 90 days. Expenditures
generally are recorded when a liability is incurred, as under accrual accounting. However,
debt service expenditures, as well as expenditures related to compensated absences and
claims and judgments, are recorded only when payment is due.
The City's fiduciary funds consist of agency funds and a private purpose trust fund.
Agency funds are used to account for situations where the government's role is purely
custodial. All assets reported in an agency fund are offset by a liability to the party on
whose behalf they are held. Agency funds have no measurement focus. Private purpose
trust funds are accounted for using the "economic resources" measurement focus and
the accrual basis of accounting. Under the accrual basis of accounting, revenues are
recognized in the period in which they are earned while expenses are recognized in the
period in which the liability is incurred.
Property taxes, franchise taxes, licenses and interest associated with the current fiscal
period are all considered to be susceptible to accrual and so have been recognized as
revenues of the current fiscal period. Only the portion of special assessments receivable
due within the current fiscal period is considered to be susceptible to accrual as revenue
of the current period. All other revenue items are considered to be measurable and
available only when the government receives cash.
The City reports the following major governmental funds:
• The General Fund is the general operating fund of the City. All general tax receipts
and fee revenue not allocated by law, Council policy or contractual agreement to
other funds are accounted for in the General Fund. General Fund expenditures
include operations traditionally associated with activities which are not required to be
accounted for or paid by another fund.
• The Citywide Infrastructure Improvement Fund accounts for capital improvement
reimbursements primarily from the San Bernardino Associated Governments
(SANBAG). The source of revenue in the fund is primarily from other governments.
The funds will be used for general infrastructure improvements throughout the City.
• The Housing Successor Agency Fund accounts for the assets of the former
Redevelopment Agency's Low and Moderate Income Housing Fund. The source of
revenue in the fund is primarily from interest received from the notes and loans
receivable.
• The Fire District Fund accounts for the revenue and disbursement of funds received
by the Rancho Cucamonga Fire Protection District in the course of that agency's fire
protection services. The source of revenue in the fund is primarily from property
taxes.
The City reports the following major proprietary funds:
• The Sports Complex Fund accounts for personnel and operating costs directly
associated with the operation of the baseball facility, which is the home of the
Rancho Cucamonga Quakes.
39
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
• The Municipal Utility Fund accounts for the costs of labor and materials used in the
operation, maintenance, construction and consumption of electric services to certain
major commercial / industrial developments within the City.
• The REGIS Connect Fund accounts for costs associated with the development of the
Rancho Cucamonga Enterprise GIS Connect Program which provides services to the
City and agency partners that are in need of their expertise.
Additionally, the City reports the following fund types:
• Internal service funds account for the financial transactions related to repair,
replacement and maintenance of City -owned vehicles and equipment and the City's
general information systems and telecommunications hardware and software.
• Agency funds are custodial in nature and do not involve the measurement of results
of operations. The City's agency funds account for deposits held by the City in its
fiduciary capacity and assessments received for various purposes which are
restricted for payment of principal, interest and penalties on special obligation bonds.
• Private - purpose trust funds are used to account for the assets and liabilities of the
former Redevelopment Agency and the allocated revenue to pay estimated
installment payments of enforceable obligations until the obligations of the former
Redevelopment Agency are paid in full and assets have been liquidated.
As a general rule, the effect of interfund activity has been eliminated from the
government -wide financial statements. Exceptions to this general rule are charges
between the government's proprietary funds functions and various other functions of the
government. Elimination of these charges would distort the direct costs and program
revenues reported for the various functions concerned.
Amounts reported as program revenues include: 1) charges to customers or applicants
for goods, services or privileges provided, 2) operating grants and contributions, and
3) capital grants and contributions, including special assessments. Internally dedicated
resources are reported as general revenues rather than as program revenues. Likewise,
general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from non - operating
items. Operating revenues and expenses generally result from providing services and
producing and delivering goods in connection with a proprietary fund's principal ongoing
operations. The principal operating revenues of the Enterprise Funds and of the Internal
Service Funds are charges to customers for sales and services. Operating expenses for
Enterprises Funds and Internal Service Funds include the cost of sales and services,
administrative expenses and depreciation on capital assets. All revenues and expenses
not meeting this definition are reported as non - operating revenues and expenses.
The City adopted GASB Statement No. 62, Codification of Accounting and Financial
Reporting Guidance Contained in Pre - November 30, 1989 FASB and AICPA
Pronouncements, which established accounting and financial reporting standards for
financial statements of state and local governments.
40
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
d. Assets, Deferred Outflows, Liabilities, Deferred Inflows and Net Position or Equity
Cash and Investments
All cash and investments, except those that are held by fiscal agents, are held in a
City pool. These pooled funds are available upon demand and therefore are
considered cash and cash equivalents for purposes of the statement of cash flows.
Investments held by fiscal agents with an original maturity of three months or less are
also considered cash equivalents and are shown as restricted assets for financial
statement presentation purposes.
Investments for the City, as well as for its component units, are reported at fair value.
The City's policy is generally to hold investments until maturity.
Receivables and Payables
Activity between funds that are representative of lending /borrowing arrangements
outstanding at the end of the fiscal year are referred to as either "due to /from other
funds" (i.e., the current portion of interfund loans) or "advances to /from other funds"
(i.e., the non - current portion of interfund loans). All other outstanding balances
between funds are reported as "due to /from other funds." Any residual balances
outstanding between the governmental activities and business -type activities are
reported in the government -wide financial statements as "internal balances."
All trade and property tax receivables are shown net of allowance for uncollectibles.
Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and
are recorded as prepaid items in both government -wide and fund financial
statements.
Land Held for Resale
Land purchased for resale is capitalized as inventory at acquisition costs as the City
expects to sell this land with no decline in value.
Restricted Assets
Certain proceeds of debt issues, as well as certain resources set aside for their
repayment, are classified as restricted assets on the balance sheet because their use
is limited by applicable bond covenants.
Capital Assets
Capital assets, which include property, plant, equipment, infrastructure (e.g., roads,
bridges, sidewalks and similar items) and intangible assets, are reported in the
applicable governmental or business -type activities columns in the government -wide
financial statements. The City defines capital assets as assets with an initial,
individual cost of more than $5,000 (amount not rounded) and an estimated useful
41
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
life in excess of one year. Such assets are recorded at historical cost when
purchased or constructed. Donated capital assets are recorded at estimated fair
market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the
assets or materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Interest incurred during the construction phase of capital assets of
business -type activities is included as part of the capitalized value of the assets
constructed.
Property, plant, equipment, and infrastructure of the primary government, as well as
its component units, are depreciated using the straight -line method over the following
estimated useful lives:
Assets Years
Building improvements
10 -50
Improvements other than buildings
10 -40
Computer equipment and software
3 -15
Equipment and vehicles
3 -20
Furniture and fixtures
3 -20
Infrastructure
10 -75
Deferred outflows /inflows of resources
In addition to assets, the statement of financial position and governmental fund
balance sheet will sometimes report a separate section for deferred outflows of
resources. This separate financial statement element, deferred outflows of resources,
represents a consumption of net position of fund balance that applies to a future
period(s) and so will not be recognized as an outflow of resources (expense
/ expenditure) until then. The government currently does not have items that qualify
for reporting in this category.
In addition to liabilities, the statement of financial position and governmental fund
balance sheet will sometimes report a separate section for deferred inflows of
resources. This separate financial statement element, deferred inflows of resources,
represents an acquisition of net position or fund balance that applies to a future
period(s) and so will not be recognized as an inflow of resources (revenue) until that
time. The government has only one item, which arises only under a modified accrual
basis of accounting, that qualifies for reporting in this category. Accordingly, the item,
unavailable revenue, is reported only in the governmental funds balance sheet. The
governmental funds report unavailable revenues from the following sources: sales
taxes, grant reimbursements and deferred loans. These amounts are deferred and
recognized as an inflow of resources in the period that the amounts become
available.
42
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Accrued Employee Benefits
The City's policy permits employees to accumulate earned but unused vacation and
sick pay benefits. The total amount of liability for unused vacation and sick pay
benefits is accrued when incurred in the government -wide financial statements. The
City utilizes the General Fund and the Fire District Special Revenue Fund in the
governmental fund financial statements to account for the short -term portion of its
liability. The short -term portion is the unused reimbursable leave still outstanding
following an employee's resignation or retirement.
Vacation pay is payable to employees at the time a vacation is taken or upon
termination of employment. Fire District employees cannot accrue more than one and
one -half times their regular annual entitlement.
Sick leave is payable when an employee is unable to work because of illness. For
City employees, those who terminate their employment after five years of continuous
service and have at least 50% of five years sick leave accrued on the books upon
termination may be paid for 120 hours of the accrued leave.
For Fire District employees, sick leave may be accumulated indefinitely or an
employee with ten or more years of service is eligible to convert unused sick leave to
vacation in accordance with the following and with any remainder of hours to still
remain unused sick time:
Employee
Type
Accumulated Sick
Leave Balance Vacation
Prior Calendar Year Conversion Rate
shift
108 - 144 hours
one -half
shift
72 - 108 hours
one - fourth
40 -hour
90 - 120 hours
one -half
40 -hour
60 - 90 hours
one - fourth
Upon service retirement of a public safety employee, the option exists to sell back up
to one -half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Long -Term Obligations
In the government -wide financial statements and proprietary fund types in the fund
financial statements, long -term debt and other long -term obligations are reported as
liabilities in the applicable governmental activities, business -type activities or
proprietary fund type statement of net position. Bond premiums and discounts are
deferred and amortized over the life of the bonds using the effective interest method.
Bonds payable are reported net of the applicable bond premium or discount. Bond
issuance cost, whether or not withheld from the actual debt proceeds received, are
reported as debt service expenses.
43
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
In the fund financial statements, governmental fund types recognize bond premiums
and discounts, as well as bond issuance costs, during the current period. The face
amount of debt issued is reported as other financing sources. Premiums received on
debt issuances are reported as other financing sources while discounts on debt
issuances are reported as other financing uses. Issuance costs, whether or not
withheld from the actual debt proceeds received, are reported as debt service
expenditures.
Fund Balance
Fund balance is essentially the difference between the assets, liabilities, and
deferred inflows reported in a governmental fund. There are five separate
components of fund balance, each of which identifies the extent to which the City is
bound to honor constraints on the specific purposes for which amounts can be spent.
• Non - spendable fund balance (inherently non - spendable)
• Restricted fund balance (externally enforceable limitations on use)
• Committed fund balance (self - imposed limitations on use)
• Assigned fund balance (limitation resulting from intended use)
• Unassigned fund balance (residual net resources)
The City Council, as the City's highest level of decision - making authority, may
commit fund balance for specific purposes pursuant to constraints imposed by the
adoption of a resolution. These committed amounts cannot be used for any other
purpose unless the City Council removes or changes the specified use through the
same type of formal action taken to establish the commitment. City Council action to
commit fund balance needs to occur within the fiscal reporting period; however the
amount can be determined subsequently. Fund balance commitments were as
follows:
Chanaes in Economic Circumstances
The City's General Fund balance committed for changes in economic
circumstances is established at a goal of a six month reserve, or 50% of the City
General Fund operating budget for the upcoming fiscal year. The Fire District's
fund balance committed for changes in economic circumstances is established at
a goal of a six month reserve, or 50% of the Fire District's operating budget for
the upcoming fiscal year. As defined in the resolution establishing this
commitment, the specific uses are listed as the declaration of a state or federal
state of emergency or a local emergency as defined in Rancho Cucamonga
Municipal Code Section 2.36.020; or a change in economic circumstances in a
given fiscal year that results in revenues to the City /Fire District being insufficient
to cover expenditures for one or more fiscal years. The City Council /Fire Board
may, by the affirming vote of three members, change the amount of this
commitment and /or the specific uses of these monies.
City Facilities Capital Repair
The City's General Fund balance committed for City facilities capital repair and
property acquisition is established at a minimum goal of 25% of capital assets
value comprised of construction in progress (excluding infrastructure), building
improvements, and improvements other than building for governmental activities.
44
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Fire District Facilities Capital Repair
The Fire District's fund balance committed for the Fire District facilities capital
repair is hereby committed to a minimum goal of 50% of capital assets value
comprised of construction in progress (excluding infrastructure), building
improvements, and improvements other than building for public safety -fire
activities.
Workina Capital
The City's General Fund balance committed for Working Capital is established at
a goal of a minimum of 5% of the City's General Fund operating budget for the
upcoming fiscal year. The Fire District's fund balance committed for Working
Capital is established at a goal of a minimum of 50% of the District's operating
budget for the upcoming fiscal year.
Self- Insurance
The City's General Fund balance committed for payment of general liability
claims primarily through the use of interest earnings on the reserve but not
limited to such in the event of an unfavorable interest rate environment is
established at a minimum goal of three times the City's total yearly SIR for all
types of insurance coverage.
Employee Leave Payouts
The City's General Fund balance and the Fire District's fund balance committed
for employee leave payouts as valued in accordance with the City's labor
contracts as of the last day of the fiscal year.
PERS Rate Stabilization
The City's General Fund and Fire District's fund balance committed to offset
projected rate increases identified in the respective annual CaIPERS actuarial
valuation for two fiscal years after the year of financial reporting.
Booking Fees
The City's General Fund balance committed to provide funding for an increase in
the booking fees charged to the City by the County of San Bernardino not readily
determinable at the time of budget adoption due to the delay in the adoption of
the State of California's budget.
Vehicle and Equipment Replacement
The Fire District's fund balance committed for the replacement of fire safety
vehicles and equipment as determined based on the District's replacement
criteria is established at a minimum goal of 50% of District vehicle and equipment
replacement value.
Law Enforcement
The City's General Fund balance committed for public safety purposes.
45
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Amounts that are constrained by the City's intent to be used for specific purposes,
but are neither restricted nor committed, should be reported as assigned fund
balance. Pursuant to the City's fund balance policy established by the City Council by
resolution, it has delegated the authority to assign amounts to be used for specific
purposes to the City Manager or Finance Director for the purpose of reporting these
amounts on the annual financial statements.
Fund balance flow assumptions
Sometimes the government will fund outlays for a particular purpose from both
restricted and unrestricted resources (the total of committed, assigned, and
unassigned fund balance). In order to calculate the amounts to report as restricted,
committed, assigned, and unassigned fund balance in the governmental fund
financial statements, a flow assumption must be made about the order in which the
resources are considered to be applied. The City considers restricted fund balance to
have been spent first when an expenditure is incurred for purposes for which both
restricted and unrestricted fund balance is available. Similarly, when an expenditure
is incurred for purposes for which amounts in any of the unrestricted classifications of
fund balance could be used, the City considers committed amounts to be reduced
first, followed by assigned amounts and then unassigned amounts.
Net Position
In the governmental -wide financial statements and proprietary fund financial
statements, net position is classified as follows:
Net Investment in Capital Assets — This amount consists of capital assets net of
accumulated depreciation and reduced by outstanding debt that attributed to the
acquisition, construction, or improvement of the assets.
Restricted Net Position — This amount is restricted by external creditors, grantors,
contributors, or laws or regulations of other governments.
Unrestricted Net Position — This amount is all net position that do not meet the
definition of "net investment in capital assets" or "restricted net position."
Net position flow assumption
Sometimes the government will fund outlays for a particular purpose from both
restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In
order to calculate the amounts to report as restricted — net position and unrestricted
— net position in the government -wide and proprietary fund financial statements, a
flow assumption must be made about the order in which the resources are
considered to be applied. It is the government's policy to consider restricted — net
position to have been depleted before unrestricted — net position is applied.
Property Tax
Property tax revenue is recognized on the modified accrual basis, that is, in the fiscal
year for which the taxes have been levied providing they become available. Available
means then due or past due and receivable within the current period and collected
within the current period or expected to be collected soon enough thereafter to be
46
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
used to pay liabilities of the current period. The County of San Bernardino collects
property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day
in January proceeding the fiscal year for which the taxes are levied. Taxes are levied
on both real and personal property as it exists on that date. The tax levy covers the
fiscal period July 1 to June 30. All secured personal property taxes and one -half of
the taxes on real property are due November 1; the second installment is due
February 1. All taxes are delinquent, if unpaid, on December 10 and April 10,
respectively. Unsecured personal property taxes become due on the
first of March each year and are delinquent, if unpaid, on August 31.
Functional Classifications
Expenditures of the governmental funds are classified by function. Functional
classifications are defined as follows:
• General Government includes legislative activities, City Clerk, City Attorney, City
Manager as well as management or supportive services across more than one
functional area.
• Public Safety - Police includes those activities which involve police protection.
• Public Safety - Fire Protection includes activities of the Fire District which involve
the protection of people and property from fire as well as emergency
preparedness.
• Public Safety - Animal Center includes those activities which involve animal care
and services.
• Community Development includes those activities which involve planning and
redevelopment, as well as building and safety.
• Community Services includes activities which provide recreation, cultural and
educational services.
• Engineering and Public Works includes all maintenance, engineering and capital
improvements which relate to streets, parks, flood control and other public
facilities.
II. STEWARDSHIP
Note 2: Stewardship, Compliance and Accountability
a. Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and
services. They represent the estimated amount of the expenditure ultimately to result if
unperformed contracts in progress at year -end are completed. They do not constitute
expenditures or estimated liabilities.
47
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 2: Stewardship, Compliance and Accountability (Continued)
The following funds have encumbrances at June 30, 2014:
General Fund $ 829,078
Citywide Infrastructure Improvement Fund 491,865
Fire District Fund 1,720,392
Other Governmental Funds 7,116,277
b. Deficit Fund Balances or Net Position
The following nonmajor funds have a deficit at June 30, 2014:
Special Revenue Funds
Pedestrian Grant
$ 90,960
Proposition 84 - Park Bond Act
4,377
Energy Efficient & Conservation Block Grant
96
Senior Outreach Grant
4,025
Safe Routes to School Program
342,091
Homeland Security Grant 2005
79,341
Used Oil Recycling Program
6,546
Capital Projects Funds:
Assessment District 86 -2
41,128
The City expects to eliminate these deficits with anticipated future revenues from grants,
deferred payments and reimbursements.
48
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
As of June 30, 2014, cash and investments were reported in the accompanying financial
statements as follows:
Governmental activities $ 284,792,185
Business -type activities 10,549,969
Fiduciary funds 94,634,076
Total Cash and Investments $ 389,976,230
The City follows the practice of pooling cash and investments of all funds, except for funds
required to be held by fiscal agents under provisions of bond indentures. Interest income
earned on pooled cash and investments is allocated quarterly to the various funds based on
average daily cash balances. Interest Income from cash and investments with fiscal agents
is credited directly to the related fund.
Deposits
At June 30, 2014, the carrying amount of the City's deposits was $49,210,499 and the
bank balance was $50,518,366. The $1,307,867 difference represents outstanding
checks and other reconciling items.
The California Government Code requires California banks and savings and loan
associations to secure a City's deposits by pledging government securities with a value of
110% of a City's deposits. California law also allows financial institutions to secure City
deposits by pledging first trust deed mortgage notes having a value of 150% of a City's
total deposits. The City Treasurer may waive the collateral requirement for deposits
which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal
and state chartered banks is held in safekeeping by an authorized Agent of Depository
recognized by the State of California Department of Banking. The collateral for deposits
with savings and loan associations is generally held in safekeeping by the Federal Home
Loan Bank in San Francisco, California as an Agent of Depository. These securities are
physically held in an undivided pool for all California public agency depositors. Under
Government Code Section 53655, the placement of securities by a bank or savings and
loan association with an "Agent of Depository" has the effect of perfecting the security
interest in the name of the local governmental agency. Accordingly, all collateral held by
California Agents of Depository are considered to be held for, and in the name of, the
local governmental agency.
Investments
Under provision of the City's investment policy, and in accordance with the California
Government Code, the following investments are authorized:
• U.S. Government Agency Securities
• Municipals (Warrants, Notes and Bonds)
• Certificates of Deposit (or Time Deposits)
• Negotiable Certificates of Deposit
• FDIC Insured Certificates of Deposits
• Banker's Acceptances
49
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 3: Cash and Investments (Continued)
• Commercial Paper
• Local Agency Investment Fund (State Pool)
• Joint Powers Auhtority (JPA) Investment Pool (short -term)
• Deposit of Funds
• Repurchase and Investment Agreements
• Medium Term Corporate Notes
Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond
trustee. Investments of debt proceeds held by a bond trustee are governed by provisions
of the debt agreements, rather than the general provisions of the California Government
Code or the City's investment policy.
Investments in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is
regulated by California Government Code Section 16429 under the oversight of the
Treasurer of the State of California. LAIF is overseen by the Local Agency Investment
Advisory Board, which consists of five members, in accordance with State statute. The
State Treasurer's Office audits the fund annually. The fair value of the position in the
investment pool is the same as the value of the pool shares.
GASB Statement No. 31
The City adopted GASB Statement No. 31, Accounting and Financial Reporting for
Certain Investments and for External Investment Pools, as of July 1, 1997. GASB
Statement No. 31 establishes fair value standards for investments in participating interest
earning investment contracts, external investment pools, equity securities, option
contracts, stock warrants and stock rights that have readily determinable fair values.
Accordingly, the City reports its investments at fair value in the balance sheet. All
investment income, including changes in the fair value of investments, is recognized as
revenue in the operating statement.
Credit Risk
The City's investment policy limits investments in medium -term notes (MTN's) in
short -term rating of "AX or better. As of June 30, 2014, the City invested in Federal
Farm Credit Bank, Federal Home Loan Bank, Federal Home Loan Mortgage Corp. and
Federal National Mortgage Association which were all rated "Aaa" and "AA +" by Moody's
and by S &P at June 30, 2014. All securities were investment grade and were legal under
State and City law. As of June 30, 2014, the City's investments in external investment
pools and money market mutual funds are unrated.
Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of the failure of a
depository financial institution, a government will not be able to recover deposits or will
not be able to recover collateral securities that are in the possession of an outside party.
The custodial credit risk for investments is the risk that, in the event of the failure of the
counterparty to a transaction, a government will not be able to recover the value of
investment or collateral securities that are in the possession of an outside party.
As of June 30, 2014, none of the City's deposits or investments were exposed to
custodial credit risk.
50
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 3: Cash and Investments (Continued)
Concentration of Credit Risk
The City is in compliance with restrictions imposed by its investment policy, which limits
certain types of investments. As of June 30, 2014, in accordance with GASB Statement
No. 40, if the City has invested more than 5% of its total investments in any one issuer, it
is exposed to credit risk. The following investments are considered exposed to credit
risk:
Federal Farm Credit Bank
22.94%
Federal Home Loan Bank
17.06%
Federal Home Loan Mortgage Corporation
17.01%
Federal National Mortgage Association
12.25%
Investments guaranteed by the U.S. government and investments in mutual funds and
external investment pools are excluded from this.
Interest Rate Risk
The City's investment policy limits investment maturities as a means of managing its
exposure to fair value losses arising from increasing interest rates. The City's investment
policy establishes a maximum maturity of 180 days for Banker's Acceptances, 270 days
for Commercial Paper, one year for Repurchase Agreements and five years for all other
individual investments. The only exception to these maturity limits shall be the
investment of the gross proceeds of tax - exempt bonds. The City has elected to use the
segmented time distribution method of disclosure for its interest rate risk.
As of June 30, 2014, the City had the following investments and original maturities:
Investments:
Local Agency Investment Fund
Federal Governmental Agencies
Federal Farm Credit Bank
Federal Home Loan Bank
Federal Home Loan Mortgage Corp.
Federal National Mortgage Assoc.
Corporate Bonds
Municipal Bonds
Investments with Fiscal Agents:
Money Market Mutual Funds
Investment Maturities (in Years)
6 months 6 months to 1 year to 3 Years to
or less 1 year 3 years 5 years Fair Value
$ 53,061,859 $ - $ - $ - $ 53,061,859
- 2,018,125 15,495,295 60,653,561 78,166,981
2,002,020 1,513,965 6,166,275 48,459,338 58,141,598
4,010,440 - 6,517,425 47,442,645 57,970,510
- - 41,730,650 41,730,650
4,019,840 4,535,325 8,555,165
- 4,654,466 4,285,171 8,939,637
34,199,331 - - 34,199,331
$ 93,273,650 $ 3,532,090 $ 36,853,301 $ 207,106,690 $ 340,765,731
51
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 4: Notes and Loans Receivables
Notes and loans receivables consist of the following at June 30, 2014:
In January 1997, the former Rancho Cucamonga Redevelopment Agency
(the Agency) entered into an agreement to loan Villa Pacifica Associates, a California
Limited Partnership, up to $3,090,000 to develop senior rental housing for low and
moderate income households. The term of the loan is 40 years, with simple interest
accruing at 3% per annum on the outstanding principal balance. Payments of
principal and interest on the loan are due and payable only when there is available
annual cash flow from the development. This payment is 50% of the net annual cash
flow. Upon dissolution of the Agency, the loan receivable was transferred to the
Housing Succesor Agency of the City. As of June 30, 2014, the outstanding balance
amounts to $3,469,778, including accrued interest of $379,778. Accrued interest is
offset by deferred revenue.
2. On September 1, 2005, the Agency entered into a loan agreement with Northtown
Housing Development Corporation for the purchase of undeveloped real property
and the development of an apartment complex (San Sevaine) which will increase the
supply of affordable housing to low and moderate income households for a period of
ninety -nine (99) years. This loan is a line of credit not -to- exceed $40,700,000 with
simple interest accruing at 11% per annum from the date of disbursement for a term of
55 years (2060), as modified on May 6, 2009, with Amendment #2. Upon dissolution
of the Agency, the loan receivable was transferred to the Housing Successor Agency
of the City. As of June 30, 2014, the advances paid against this line of credit amount
to $40,458,007 and accrued interest amounts to $2,005,600 for a total of
$42,463,607. Accrued interest is offset by deferred revenue.
3. On April 19, 2006, the Agency entered into a loan agreement with LINC - Pepperwood
Housing Investors, LP to provide financial assistance from the Low and Moderate
Housing Set -aside Fund to purchase and rehabilitate the Pepperwood Apartment
Homes, which will increase the supply of affordable housing to low and moderate
income households, for not less than ninety -nine (99) years. The loan is in the form
of a line of credit not -to- exceed $21,638,113, which includes the rollover of the
BLT Partnership No. 1 loan of $2,350. The outstanding principal balance of the loan
will accrue simple interest at 2% per annum from the date of disbursement for a term
of 56 years (2062). In addition to the extent there are Residual Receipts, the
Developer shall pay to the Agency 50% of the Residual Receipts from the preceding
year. Upon dissolution of the Agency, the loan receivable was transferred to the
Housing Successor Agency of the City. As of June 30, 2014, advances paid against
this line of credit amounts to $21,638,113 and accrued interest amounts to
$3,232,974 for a total balance of $24,871,087. Accrued interest is offset by deferred
revenue.
4. On September 1, 2005, the Agency entered into a loan agreement with HB Housing
Partners, L.P. to provide financial assistance from the Low and Moderate Housing
Set -aside Fund to purchase and rehabilitate the Woodhaven Manor Apartments,
which will increase the supply of affordable housing to low and moderate income
households for not less than ninety -nine (99) years. The loan is in the form of a line
of credit not -to- exceed $9,000,000. Simple interest accrues on the advances as
follows: 1) 3% per annum from the date of disbursement through and including the
date immediately prior to September 21, 2022; and 2) 2% per annum from
September 21, 2022 through September 21, 2060. In addition, to the extent there
are Residual Receipts, the Developer shall pay to the Agency either 33% or 50% of
the Residual Receipts from the preceding year. Upon dissolution of the Agency, the
52
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 4: Notes and Loans Receivables (Continued)
loan receivable was transferred to the Housing Successor Agency of the City. As of
June 30, 2014, the advances paid against this line of credit amounted to $9,000,000
and accrued interest amounts to $2,058,121 for a total of $11,058,121. Accrued
interest is offset by deferred revenue.
5. On March 9, 2006, the Agency entered into a loan agreement with The Southern
California Housing Development Corporation for the acquisition, construction and
operation of affordable housing apartments, referred to as the Rancho Verde
Expansion project, which will increase the supply of very-low, low and moderate
income households. This loan is a line of credit not -to- exceed $6,500,000 with
simple interest accruing at 1.5% per annum until June 27, 2035, and 2% per annum
thereafter and payable without demand or notice on June 27, 2060. Upon dissolution
of the Agency, the loan receivable was transferred to the Housing Successor Agency
of the City. As of June 30, 2014, the advances paid against this line of credit
amounted to $6,499,910 and accrued interest amounts to $573,919 for a total of
$7,073,829. Accrued interest is offset by deferred revenue.
6. On December 1, 2001, the Agency entered into a residual receipts promissory note
loan agreement in the form of a line of credit not -to- exceed $4,000,000 with
Malvern Housing Partners, L.P. and Southern California Housing Development
Corporation for the acquisition, construction and operation of a 49 -unit senior
multifamily apartment project, known as Heritage Pointe Senior Apartments. A
portion of the necessary funding was provided from proceeds of a $4,000,000 bond
issue by Southern California Housing Development Corporation. Funding provided
by the Agency was in the form of semi - annual principal payments toward these
bonds from the Agency's low and moderate income housing fund. As advances were
made by the Agency, beginning April 1, 2003, these amounts were added to and
became the principal balance of this Residual Receipts Note, and are accruing
simple interest at 1% per annum from the date of payment through
December 2056. Annual payments of principal and accrued interest shall not
commence until the operation of the project has generated residual receipts. On
December 5, 2007, the residual receipts promissory note was amended and restated
in connection with the refunding of the Southern California Housing Development
Corporation's bond with the proceed of the Agency Housing Set -Aside Tax Allocation
Bonds, Series 2007A and Series 2007B. All residual receipts in excess of
fifteen percent of the gross operating income of the project shall be paid to the
Agency annually. All principal and accrued interest at the sinple interest rate of 1%
per annum shall be due and payable in April 2056. Upon dissolution of the Agency,
the loan receivable was transferred to the Housing Successor Agency of the City. As
of June 30, 2014, the advances paid against this line of credit amounted to
$1,710,512 and accrued interest amounts to $76,080, for a total of $1,786,592.
Accrued interest is offset by deferred revenue.
7. On September 1, 2008, the Agency entered into a residual receipts promissory note
loan agreement in the form of a line of credit not -to- exceed $27,565,000 with Rancho
Workforce Housing, L.P. for the acquisition, construction and development of a
166 -unit rental housing development, including 131 residential units for low and
moderate income residents. This loan bears simple interest of 2.386% compounded
annually from the date of disbursement, with a term commencing on the date of this
agreement and continuing for fifty -five (55) years from the date of the recordation of
the Certificate of Completion. Commencing after Borrower's fiscal year first ending
53
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 4: Notes and Loans Receivables (Continued)
after the completion of construction of the development, Borrower shall make
repayments to the Agency equal to 50% of the Residual Receipts. Upon dissolution
of the Agency, the loan receivable was transferred to the Housing Successor Agency
of the City. As of June 30, 2014, the advances paid against this line of credit
amounted to $25,868,857, and accrued interest amounts to $3,069,009, for a total of
$28,937,866.
8. On September 26, 1994, the Agency entered into a Disposition and Development
Agreement (DDA) and loan agreement (as modified on March 22, 1996) for
$5,929,181 with North Town Housing Partners for the acquisition of the 88 -unit
multifamily rental Villa Del Norte housing project for low and moderate income
households. The term of the loan is 40 years, with simple interest accruing at 3% per
annum on the outstanding principal balance. Payments of principal and interest on
the loan are due and payable only to the extent that net annual cash flow from the
development is available. Upon dissolution of the Agency, the loan receivable was
transferred to the Housing Successor Agency of the City. As of June 30, 2014, the
outstanding balance amounts to $9,308,815, including accrued interest of
$3,379,634. Accrued interest is offset by deferred revenue.
9. On June 6, 2001, the Agency entered into a loan agreement (as updated on
December 1, 2002) for $4,700,000 with Northtown Housing Development Corp. for
the development of the Olen Jones Senior Apartments. The term of the loan is
55 years, with zero interest accruing for the first 15 years, then accruing simple
interest at 3% per annum for the remainder of the term. Payments of principal and
interest on the loan are due and payable only to the extent that net annual cash flow
from the development is available. Upon dissolution of the Agency, the loan
receivable was transferred to the Housing Successor Agency of the City. As of June
30, 2014, the outstanding balance amounts to $4,342,172 with no interest due.
10. First -time homebuyer loans represents the loans made under the First Time
Homebuyer's Program. The payment of the loan is not due until the property is sold.
As of June 30, 2014, the outstanding balance amounts to $3,975,698 with no interest
due.
Total loans receivables for governmental activities at June 30, 2014, including
accrued interest of $14,775,115, amounted to $137,287,565.
54
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 5: Capital Assets
Governmental activities capital assets for the year ended June 30, 2014, was as follows:
Transfers from
Beginning Successor Ending
Balance Increases Decreases Transfers Agency * Balance
Governmental Activities:
Capital assets, not being depreciated:
Land $
74,617,822
$ 1,738,149
$ $ $
3,532,259 $ 79,888,230
Right of way
231,931,613
-
- 231,931,613
Construction -in- progress
18,265,546
33,524,364
(440,736)
- 51,349,174
Total Capital Assets,
Not Being Depreciated
324,814,981
35,262,513
(440,736)
3,532,259 363,169,017
Capital assets, being depreciated:
Building Improvements
107,626,508
-
54,789
- 107,681,297
Improvement other than buildings
12,807,084
23,024
15,465,637
28,295,745
Equipment and vehicles
27,981,534
1,917,062
(834,866) -
29,063,730
Furniture and fixtures
1,618,062
87,512
1,705,574
Infrastructure
467,519,234
4,039,304
(511,649) (15,079,690)
455,967,199
Intangible
3,276,888
-
-
3,276,888
Total Capital Assets,
Being Depreciated
620,829,310
6,066,902
(1,346,515) 440,736
625,990,433
Less accumulated depreciation:
Building improvements
29,324,411
2,545,192
-
31,869,603
Improvement other than buildings
8,098,681
1,144,585
9,243,266
Equipment and vehicles
23,374,915
1,618,986
(362,578)
24,631,323
Furniture and fixtures
1,584,268
17,854
1,602,122
Infrastructure
191,815,698
8,377,111
(289,485)
199,903,324
Intangible
991,106
295,611
1,286,717
Total Accumulated
Depreciation
255,189,079
13,999,339
(652,063) -
268,536,355
Total Capital Assets,
Being Depreciated, Net
365,640,231
(7,932,437)
(694,452) 440,736
357,454,078
Governmental Activities
Capital Assets, Net $
690,455,212
$ 27,330,076
$ (694,452) $ - $
3,532,259 $ 720,623,095
* As a result of the dissolution of the former Redevelopment Agency, land in the amount of $2,594,263 and land held for resale in
the amount of $937,996 were transfered to the City after review by the Oversight Board and approval of the California Department
of Finance.
Depreciation expense was charged to functions /programs of the primary government as
follows:
Governmental Activities:
General government $ 309,022
Public safety- police 386,133
Public safety - fire protection 597,225
Engineering and public works 9,777,982
Community development 76,494
Community services 1,588,118
Equipment and Vehicle Replacement Fund 743,833
Computer Equip. /Technology Replacement Fund 520,532
Total Governmental Activities $ 13,999,339
55
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 5: Capital Assets (Continued)
Business -type activities capital assets for the year ended June 30, 2014, was as follows:
Depreciation expense was charged to functions /programs of the primary government as
follows:
Business -Type Activities:
Sports Complex
Municipal Utility
Total Business -Type Activities
56
$ 430,073
691,851
$ 1,121,924
Beginning
Ending
Balance
Increases Decreases Transfers
Balance
Business -Type Activities:
Capital assets, not being depreciated:
Land
$ 5,451,015
$ - $ $ -
$ 5,451,015
Construction -in- progress
-
390,637
390,637
Total Capital Assets,
Not Being Depreciated
5,451,015
390,637
5,841,652
Capital assets, being depreciated:
Building improvements
17,225,973
-
17,225,973
Improvement other than buildings
3,797,415
-
3,797,415
Equipment and vehicles
457,814
30,131
487,945
Furniture and fixtures
117,289
-
117,289
Infrastructure
16,871,496
-
16,871,496
Intangible
25,858
-
25,858
Total Capital Assets,
Being Depreciated
38,495,845
30,131
38,525,976
Less accumulated depreciation:
Building improvements
8,614,061
430,073
9,044,134
Improvement other than buildings
3,797,415
-
3,797,415
Equipment and vehicles
366,840
3,864
370,704
Furniture and fixtures
49,645
10,540
60,185
Infrastructure
4,940,072
674,861
5,614,933
Intangible
20,205
2,586
22,791
Total Accumulated
Depreciation
17, 788,238
1,121,924
18,910,162
Total Capital Assets,
Being Depreciated, Net
20,707,607
(1,091,793)
19,615,814
Business -Type Activities
Capital Assets, Net
$ 26,158,622
$ (701,156) $ $
$ 25,457,466
Depreciation expense was charged to functions /programs of the primary government as
follows:
Business -Type Activities:
Sports Complex
Municipal Utility
Total Business -Type Activities
56
$ 430,073
691,851
$ 1,121,924
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 6: Interfund Receivable, Payable and Transfers
The composition of interfund balances as of June 30, 2014, was as follows:
Due To /From Other Funds
Due to Other Funds
Nonmajor REGIS
Governmental Connect
Funds Funds Fund Total
Due From Other Funds:
General Fund $ 761,021 $ 27,407 $ 788,428
Due to /from other funds were the results of routine interfund transactions not cleared prior to
the end of the fiscal year and were also made to cover negative cash balances at
June 30, 2014.
Advances To /From Other Funds
Advances from Other Funds
Nonmajor
Fire Governmental
Funds District Funds Total
Advances to Other Funds:
General $ 4,149,029 $ 300,000 $ 4,449,029
On June 21, 2012, the General Fund advanced $4,556,198 to the Fire District to provide
funding for the prepayment of the Fire District's side fund liability with CalPERS. The advance
bears interest at 4.5% and is payable in monthly installments of $33,332. The final payment
will occur in July 2028. At June 30, 2014, the outstanding balance amounted to $4,149,029.
The $300,000 advance from the General Fund to the Park Development Fund was done on
March 5, 1996, based upon Council approval. The advance was to provide funding for
Phase I of the Northeast Community Park and is to be repaid in the future (no specific date).
Interfund Transfers
57
Transfers Out:
Nonmajor
General
Municipal
Governmental
Funds
Fund
Utility
Funds
Total
Transfers in:
General Fund
$ -
$ 1,055,350
$ 131,420
$ 1,186,770
Sport Complex
1,388,180
-
-
1,388,180
Internal Service Funds
578,653
-
578,653
Nonmajor Funds
889,477
-
85,598
975,075
Total
$ 2,856,310
$ 1,055,350
$ 217,018
$ 4,128,678
57
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 6: Interfund Receivable, Payable and Transfers (Continued)
The General Fund transferred $1,388,180, $578,653 and $889,477 to the Sports Complex
Fund, Internal Service Funds and Nonmajor Funds, respectively, to cover the budgeted
amounts.
The Municipal Utility transferred $1,055,350 to the General Fund to cover the cost of
operations.
Note 7: Long -Term Debt Obligations
a. Long -Term Debt — Governmental Activities
The following is a schedule of changes in governmental activities long -term debt for the
fiscal year ended June 30, 2014:
Balance Outstanding Due Within
July 1, 2013 Additions Repayments June 30, 2014 One Year
Capital Leases
Dell Financial Services $ 248,663 $
Government Capital Corp. 1,956,272
Xerox - Internal Service 308,728
Xerox - Governmental Funds 102,045
$ 60,325 $ 188,338 $ 61,536
389,566 1,566,706 373,045
61,906 246,822 62,412
20,021 82,024 20,630
Total Capital
Leases 2,615,708 531,818 2,083,890 517,623
Advances from
Successor Agency 3,953,624 -
-
3,953,624
-
Claims and judgments payable 3,762,682 2,297,601
1,881,253
4,179,030
1,793,016
Accrued employee benefits 7,606,617 4,542,891
4,690,579
7,458,929
4,637,910
Total $ 17,938,631 $ 6,840,492
$ 7,103,650 $
17,675,473 $
6,948,549
A description of individual components of
long -term debt
outstanding
as of
June 30, 2014, is as follows:
Capital Leases Payable
On December 19, 2012, the City entered into a capital lease agreement with Dell
Financial Services to acquire a Dell Blade Server Enclosure for $313,981. The
agreement requires annual payments of $65,318 due February 1St of each year with the
final payment due February 2017. The interest rate is fixed at 2.08 %. At June 30, 2014,
the outstanding amount due was $188,338.
58
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 7: Long -Term Debt Obligations (Continued)
The calculation of the present value of the future lease payments is as follows:
Year Ending June 30
2015 $ 65,318
2016 65,318
2017 65,318
Subtotal 195,954
Less: Amount representing interest (7,616)
Total $ 188,338
On December 27, 2012, the City entered into a capital lease agreement with
Governmental Capital Coproration to acquire an Accela Software Technology for
$1,956,272. The agreement requires annual payments of $424,092 due July 10th of each
year with the final payment due July 2017. The interest rate is fixed at 3.22 %. At
June 30, 2014, the outstanding amount due was $1,566,706.
The calculation of the present value of the future lease payments is as follows:
Year Ending June 30
2015
$ 424,092
2016
424,092
2017
424,092
2018
424,092
Subtotal
1,696,368
Less: Amount representing interest
(129,662)
Total
$ 1,566,706
On December 20, 2012, the City entered into a capital lease agreement with Xerox to
acquire multiple Xerox copiers and printers for $426,084. The agreement requires
monthly payments of $7,656 starting in May 2013, with the final payment due in
April 2018. The interest rate is fixed at 3.00 %. At June 30, 2014, the outstanding amount
due was $328,846.
The calculation of the present value of the future lease payments is as follows:
Year Ending June 30
2015
2016
2017
2018
Subtotal
Less: Amount representing interest
Total
59
$ 91,872
91,872
91,872
76,562
352,178
(23,332)
$ 328,846
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 7: Long -Term Debt Obligations (Continued)
Advances from the Successor Agency
During the formation of Community Facilities District CFD 2000 -01 (District), a number of
meetings were held with property owners within the proposed boundaries to discuss
participation in the District and benefits to their property. As a result of those meetings,
the approved boundary map was modified at the landowners' request to exclude certain
properties from the District boundaries. Property owners that were excluded from the
District boundaries, but will be receiving direct benefit from the improvements constructed
by CFD 2001 -01, were advised that reimbursement would be required when their
properties are developed. The Redevelopment Agency advanced the pro -rata share for
properties that will receive benefit from the improvements, but are not participating in the
District. At June 30, 2014, the advance was $3,953,624.
Claims and Judgments Payable
The City's liability regarding self insurance is described in Note 12 of the Notes to
Financial Statements. The liability will be paid as it becomes due by the General Fund
and the Fire District Fund.
Accrued Employee Benefits
The City's policies relating to compensated absences are described in Note 1 of the
Notes to Financial Statements. The liability will be paid in future years by the General
Fund and the Fire District Fund as it becomes due.
Note 8: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds, and Community Facility District Bonds are not reflected in the Statement of Net
Position because these are special obligations payable solely from and secured by specific
revenue sources described in the resolutions and official statements of the respective issues.
Neither the faith and credit nor the taxing power of the City, the State of California or any
political subdivision thereof, is pledged for the payment of these bonds.
.(
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 8: Other Special Obligations (Continued)
The outstanding amounts at June 30, 2014, were as follows:
Subsequent to June 30, 2014, the Community Facilities District No. 93 -3 and Community
Facilities District No. 88 -2 obligations were paid off.
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations
a. City Miscellaneous Plan
Plan Description
The City of Rancho Cucamonga contributes to the California Public Employees
Retirement System (PERS), an agent multiple - employer public employee defined benefit
pension plan. PERS provides retirement and disability benefits, annual cost -of- living
adjustments and death benefits to plan members and beneficiaries. PERS acts as a
common investment and administrative agent for participating public entities within the
State of California. Benefit provisions and all other requirements are established by state
statute and City ordinance. Copies of PERS' annual financial report may be obtained
from its executive office: 400 P Street, Sacramento, California 95814.
61
Outstanding
Amount at
June 30, 2014
City of Rancho Cucamonga:
Assessment District 93 -1
$ 1,615,000
Community Facilities District No. 93 -3
2,120,000
Community Facilities District No. 88 -2
1,295,000
Community Facilities District No. 2000 -01
555,000
Community Facilities District No. 2000 -02
4,861,000
Community Facilities District No. 2000 -03
8,575,000
Community Facilities District No. 2001 -01 Series A
8,407,000
Community Facilities District No. 2001 -01 Series B
772,000
Community Facilities District No. 2003 -01 Series A
14,170,000
Community Facilities District No. 2003 -01 Series B
2,784,000
Community Facilities District No. 2004 -01
34,384,000
Community Facilities District No. 2006 -01
5,150,000
Community Facilities District No. 2006 -02
2,630,000
Rancho Cucamonga Redevelopment Agency:
Multi - Family Housing Revenue Bond:
Series 1997A
2,516,287
Total
$ 89,834,287
Subsequent to June 30, 2014, the Community Facilities District No. 93 -3 and Community
Facilities District No. 88 -2 obligations were paid off.
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations
a. City Miscellaneous Plan
Plan Description
The City of Rancho Cucamonga contributes to the California Public Employees
Retirement System (PERS), an agent multiple - employer public employee defined benefit
pension plan. PERS provides retirement and disability benefits, annual cost -of- living
adjustments and death benefits to plan members and beneficiaries. PERS acts as a
common investment and administrative agent for participating public entities within the
State of California. Benefit provisions and all other requirements are established by state
statute and City ordinance. Copies of PERS' annual financial report may be obtained
from its executive office: 400 P Street, Sacramento, California 95814.
61
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 9: Pension Plan Obligations (Continued)
Funding Policy
Participants are required to contribute from 6.5% to 8% of their annual covered salary.
The City makes the contributions required of employees on their behalf and for their
account for the majority of its employees. The City is required to contribute an actuarially
determined rates. The current rate as a percentage of annual covered payroll is
13.346 %. Part -time and certain full -time members have been making contributions
toward their retirement cost up to 8% based on their benefit formula. The detailed rates of
plan members' contributions toward their retirement cost can be requested from the City's
Finance Department. The contribution requirements of plan members and the City are
established and may be amended by PERS.
Annual Pension Cost (APC) and Net Pension Obligation
For the year ended June 30, 2014, the City's annual pension cost of $5,533,631 was
equal to the City's required and actual contributions. The required contribution was
determined as part of the June 30, 2011, actuarial valuation using the entry age normal
actuarial cost method.
A summary of principle assumptions and methods used to determine the APC is shown
below:
Valuation Date
Actuarial Cost Method
Amortization Method
Average Remaining Period
Asset Valuation Method
Actuarial Assumptions:
Investment Rate of Return
Projected Salary Increases
Inflation
Payroll Growth
Individual Salary Growth
June 30, 2011
Entry Age Normal Cost Method
Level Percent of Payroll
25 years as of the Valuation Date (Closed
Period)
15 -Year Smoothed Market
7.50% (net of administrative expenses)
3.30% to 14.20% depending on age, service
and type of employment
2.75%
3.00%
A merit scale varying by duration of
employment coupled with an assumed annual
inflation component of 2.75% and an annual
production growth of 0.25 %.
Initial unfunded liabilities are amortized over a closed period that depends on the Plan's
date of entry into CaIPERS. Subsequent plan amendments are amortized as a level
percent of pay over a closed 20 -year period. Gains and losses that occur in the operation
of the plan are amortized over a rolling period, which results in an amortization of about
6% of unamortized gains and losses each year. If the Plan's accrued liability exceeds the
actuarial value of plan assets, then the amortization payment on the total unfunded
liability may not be lower than the payment calculated over a 30 -year amortization period.
62
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 9: Pension Plan Obligations (Continued)
Three -Year Trend Information for PERS - City
(Amounts in Thousands)
Schedule of Funding Progress for PERS
Miscellaneous Plan of the City of Rancho Cucamonga
(Amounts in Thousands)
Actuarial
Annual
Percentage
UAAL as
Pension Cost
of APC Net Pension
Fiscal Year
(APC)
Contributed Obligations
6/30/2012
$ 5,946
100% $ -
6/30/2013
5,375
100% -
6/30/2014
5,534
100% -
Schedule of Funding Progress for PERS
Miscellaneous Plan of the City of Rancho Cucamonga
(Amounts in Thousands)
Actuarial
Accrued
UAAL as
Actuarial Actuarial Liability Unfunded
a % of
Valuation Value of (AAL) Entry AAL Funded
Covered Covered
Date Assets Age (UAAL) Ratio
Payroll Payroll
6/30/2011 $ 121,597 $ 138,584 $ (16,987)
6/30/2012 130,416 148,367 (17,951)
6/30/2013 124,364 157,913 (33,549)
Fire District's Miscellaneous and Safety Plan
Plan Description
87.7 % $ 27,988 60.7 %
87.9 % 27,531 65.2 %
78.8 % 26,911 124.7 %
The Fire District contributes to the California Public Employees Retirement System
(PERS), a cost - sharing multiple - employer defined benefit pension plan. PERS provides
retirement, disability benefits, annual cost -of- living adjustments and death benefits to plan
members and beneficiaries. PERS acts as a common investment and administrative
agent for participating public entities within the State of California. Benefit provisions and
all other requirements are established by state statute and City ordinance. Copies of
PERS annual financial report may be obtained from their executive office: 400 P Street,
Sacramento, California 95814.
Funding Policy
Participants are required to contribute 8% and 9% of their annual covered salary for
miscellaneous and safety employees, respectively. The Fire District makes the
contributions required of employees on their behalf and for their account for the majority
of its employees. The Fire District is required to contribute at an actuarially determined
rate. The current rate as a percentage of annual covered payroll ranges from 6.250% to
14.660% for miscellaneous employees and from 11.500% to 26.149% for safety
employees. The employer contribution depends on the benefit formula of the plan
member. Some plan members have been making contribution toward their retirement
cost up to 11.5% based on their benefit formula. The detailed rates of plan members'
contributions toward their retirement cost can be requested from the City's Finance
Department. The contribution requirements of plan members and the District are
established and may be amended by PERS.
63
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 9: Pension Plan Obligations (Continued)
Annual Pension Cost (APC)
For the year ended June 30, 2014, the Fire District's annual pension cost for the
miscellaneous and safety employees of $3,948,154 was equal to the Fire District's
required and actual contributions. The required contribution was determined as part of
the June 30, 2011, actuarial valuation using the entry age normal actuarial cost method.
Three -Year Trend Information for PERS - Fire District
(Amounts in Thousands)
Annual Percentage
Pension Cost of APC Net Pension
Fiscal Year (APC) Contributed Obligations
6/30/2012 $ 4,097 100% $
6/30/2013 3,661 100%
6/30/2014 3,948 100%
Note 10: PARS Retirement Enhancement Plan
Plan Description
The City of Rancho Cucamonga sponsors the PARS Retirement Enhancement Plan, a
agent multiple - employer defined benefit pension plan. The Plan provides pension
benefits to miscellaneous members (Tier 1) and city council members (Tier 2). Benefits
are equal to a percentage of highest pay multiplied by years of service, with the
percentage varying by retirement age based on a 3% at 60 target offset by CalPERS
2.5% at 55 formula. Sample rates are as follows:
Age
Tier 1
55
0.000%
56
0.100
57
0.200
58
0.300
59
0.400
60+
0.500
The City and the Fire District have the right to amend, modify or terminate the plan at any
time. Separate audited financial statements are not prepared.
Benefits are increased by a 2% annual cost of living adjustment after retirement. There
are no employee contributions for either tier.
Funding Policy
The City's funding policy is to contribute the annual required contribution. The annual
required contribution equals the sum of the normal cost and the amortization of the
unfunded actuarial accrued liability.
64
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 10: PARS Retirement Enhancement Plan (Continued)
Annual Pension Cost (APC)
Government Accounting Standards Board Statement No. 27 (Statement 27) requires that
the City determine the plan's annual pension cost based on the most recent actuarial
valuation. The annual pension cost equals the plan's annual required contribution,
adjusted for historical differences between the annual required contribution and amounts
contributed. The actuary has determined the City's annual required contribution equal to
the sum of (a) normal cost, and (b) amortization of the unfunded actuarial accrued
liability.
For the year ending June 30, 2014, the City's annual required contribution was $483,000.
The City contributed $500,677. The required contribution was based on the
June 30, 2010, actuarial valuation using the entry age normal (level percentage of pay)
actuarial cost method. The actuarial assumptions included 6.25% investment return (net
of administrative expenses) and a general inflation rate of 3 %. The prepaid PARS
obligation is being amortized over a 20 year closed period.
Annual required contribution (ARC)
$ 483,000
Interest in net PARS asset
(275,357)
Adjustment to ARC
596,476
Annual PARS cost
804,119
Contribution made
500,677
Decrease /(Increase) in net PARS asset
303,442
Net PARS obligation (asset) June 30, 2013
(7,867,329)
Net PARS obligation (asset) June 30, 2014
$ (7,563,887)
The following table provides 3 years of historical information of the Annual Pension Cost:
Three -Year Trend Information - PARS
(Amount in Thousands)
Schedule of Funding Progress
PARS Retirement Enhancement Plan
(Amounts in Thousands)
Annual Pension
Percentage of
Net Pension
Year Ending
Cost (APC)
APC Contributed
Obligation (Asset)
6/30/2012
$ 1,299
73%
$ (8,390)
6/30/2013
1,340
61%
(7,867)
6/30/2014
804
62%
(7,564)
Schedule of Funding Progress
PARS Retirement Enhancement Plan
(Amounts in Thousands)
Actuarial valuation is performed every other year.
65
Unfunded
Actuarial
Actuarial
Actuarial
Actuarial
UAAL as a %
Valuation
Value of
Accrued
Accrued
Funded
Covered
of Covered
Date
Assets
Liability
Liability
Ratio
Payroll
Payroll
6/30/2010
$ 9,052
$ 17,961
$ 8,909
50.4%
$ 27,663
32.2%
6/30/2012
21,930
19,447
(2,483)
112.8%
25,078
-9.9%
6/30/2014
27,721
23,956
(3,765)
115.7%
24,517
-15.4%
Actuarial valuation is performed every other year.
65
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 11: Other Post - Employment Benefits
Plan Description
The City does not provide post - employment benefits; however, medical coverage is
provided to Fire District personnel and their dependents upon retirement under the
Rancho Cucamonga Fire Protection District Memorandum of Understanding. The Fire
District provides other post - employment benefits (OPEB) through the California
Employers' Retiree Benefit Trust ( CERBT), an agent multiple - employer defined benefit
healthcare plan administered by the California Public Employees' Retirement System
(CaIPERS). For Tier 1 employees, the Fire District pays 100% of the medical insurance
premium for the participant and their family. For Tier 2 employees, the Fire District
contributes a predetermined monthly maximum of $97 -$101 for each eligible retiree
towards health insurance. These benefits are provided per contract between the Fire
District and the employee associations. Separate financial statements for the CERBT
may be obtained by writing to CalPERS at Lincoln Plaza North 400 Q Street,
Sacramento, California 95814 or by visiting the CalPERS website at www.calpers.ca.gov.
Funding Policy
The contribution requirements of plan members and the Fire District are established and
may be amended by the Fire District, City Council and /or the employee associations.
Currently, contributions are not required from plan members. During fiscal year
2013 -2014, the City paid $834,616 in premium for retiree insurance and was reimbursed
$335,616 from the CERBT. The following table shows the components of the Fire
District's annual OPEB cost for the year, the amount actually contributed to the plan, and
the change in the net OPEB obligation (asset):
Annual required contribution (ARC)
$ 499,000
Interest in net OPEB asset
(1,069,069)
Adjustment to ARC
1,327,204
Annual OPEB cost
757,135
Contribution made
834,616
Reimbursement of contribution made
(335,616)
Decrease /(Increase) in net OPEB asset
258,135
Net OPEB obligation (asset) June 30, 2013
(16,447,210)
Net OPEB obligation (asset) June 30, 2014
$ (16,189,075)
The contribution rate of 1.8% is based on the ARC of $499,000, an amount actuarially
determined in accordance with the parameters of GASB Statement No. 45. The ARC
represents a level of funding that, if paid on an ongoing basis is projected to cover the
annual normal cost and the amortization of unfunded actuarial liabilities (or funding
excess) over a thirty year period.
Annual OPEB Costs and Net OPEB Obligation (Asset)
The City implemented the provision of GASB Statement 45 in fiscal year ended
June 30, 2009. Information on the annual OPEB cost, percentage of annual OPEB cost
contributed, and net OPEB obligation is available for the fiscal year ended June 30, 2009,
and thereafter.
..
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 11: Other Post - Employment Benefits (Continued)
Fiscal Annual
Year OPEB
End Cost
6/30/2012
$ 400,268
6/30/2013
1,366,824
6/30/2014
757,135
Three Year Trend Information - OPEB
Actual
Contribution
(Net of Adjustments)
$ 817,882
503,001
499,000
`Amount was adjusted for contribution reimbursements.
Funded Status and Funding Progress
Percentage of
Net OPEB
Annual OPEB
Obligation
Cost Contributed
(Asset)
204.3%
$ (17,311,033)
36.8%
(16,447,210)
65.9%
(16,189,075)
Actuarial valuations of an ongoing plan involve estimates of the value of reported
amounts and assumptions about the probability of occurrence of events far into the
future. Examples include assumptions about future employment, mortality and the
healthcare cost trend. Amounts determined regarding the funded status of the plan and
the annual required contributions of the Fire District are subject to continual revision as
actual results are compared with past expectations and new estimates are made about
the future. The schedule of funding progress below presents multiyear trend information
about whether the actuarial value of plan assets is increasing or decreasing over time
relative to the actuarial accrued liabilities for benefits.
Schedule of Funding Progress
Other Post - Employment Benefits
(Amounts in Thousands)
Unfunded
UAAL as a
Actuarial Actuarial Actuarial Actuarial
Percent of
Valuation Value of Accrued Accrued
Funded Covered Covered
Date Assets Liability Liability
Ratio Payroll Payroll
6/30/2009 $ 2,798 $ 17,561 $ 14,763 15.9% $ 8,021 184.1%
6/30/2011 21,547 22,544 997 95.6% 8,601 11.6%
6/30/2013 23,854 23,634 (220) 100.9% 9,589 -2.3%
Actuarial valuation is performed every other year.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan
(the plan as understood by the employer and the plan members) and include the types of
benefits provided at the time of each valuation and the historical pattern of sharing of
benefit costs between the employer and plan members to that point. The actuarial
methods and assumptions used include techniques that are designed to reduce the
effects of short -term volatility in the actuarial accrued liabilities and the actuarial value of
assets, consistent with the long -term perspective of the calculations.
In the June 30, 2013, actuarial valuation, the entry age normal level percentage of pay
actuarial cost method was used. The actuarial assumptions include a 6.50% discount
rate of return, which is a blended rate of the expected long -term investment return on
plan assets and on the employer's own investments calculated based on the funded level
of the plan at the valuation date, an inflation rate of 3 %, projected salary increase of
67
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 11: Other Post - Employment Benefits (Continued)
3.25% and annual healthcare cost trend rate of between 4.5% and 9.4 %. The actuarial
value of assets is set equal to the reported market value of assets. The UAAL is being
amortized as a level percentage of payroll over a 25 -year fixed (closed) period for initial
UAAL from June 30, 2014, (fresh start). The number of active and retiree participants is
112 and 55 respectively.
Note 12: Summary Disclosure of Self- Insurance Contingencies
City Disclosure of Self- Insurance Contingencies
The City is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; and natural disasters for which the Member
Entity obtains insurance coverage.
The City is a member of the Public Agency Risk Sharing Authority of California - PARSAC
(Authority), a joint powers authority, which provides joint protection programs for public
entities covering automobile, general liability, errors and omission losses, workers'
compensation, and property claims. Under the program, the City has a $500,000
retention limit for liability, which is similar to a deductible, with the Authority being
responsible for losses above that amount up to $1,000,000. The Authority carries an
excess commercial liability policy of $34,000,000 in excess of its $1,000,000 retention
limit to cover losses through affiliated risk management authorities. The Authority also
provides one billion dollars aggregate per occurrence property coverage to its members
with such coverage provided by purchased insurance.
Liabilities of the City are reported when it is probable that a loss has occurred and the
amount of the loss can be reasonably estimated. Liabilities include an amount for claims
that have been incurred but not reported (IBNRs). The result of the process to estimate
the claims liability is not an exact amount as it depends on many complex factors, such
as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are
reevaluated periodically to consider the effects of economic and social factors. The
estimate of the claims liability also includes amounts for incremental claim adjustment
expenses related to specific claims and other claim adjustment expenses regardless of
whether allocated to specific claims. Estimated recoveries, for example from salvage or
subrogation, are another component of the claims liability estimate.
The City has a $300,000 retention limit for workers compensation. The Authority covers
workers' compensation claims in excess of the $300,000 retention limit up to $500,000.
The Local Agency Workers Compensation Excess Pool provides excess coverage to
statutory limits. The City pays an annual premium to the Authority and may share in any
surplus revenues or may be required to pay additional assessments based upon the
Authority's operating results. Financial statements of the Public Agency Risk Sharing
Authority of California ( PARSAC) may be obtained from its administrative office located at
1525 Response Road, Suite One, Sacramento, California, 95815; www.parsac.org or by
calling (916) 927 -7727.
Fire District Disclosure of Self Insurance Contingencies
For general liability, the Fire District is covered through the Fire Agencies Insurance Risk
Authority (FAIRA) on each general liability claim up to $1,000,000. The liability deductible
is $0, except $5,000 for Management Liability claims, $3,000 for auto claims and $5,000
for property claims. The insurance coverage in excess of the $1,000,000, up to
$10,000,000, is provided by American Alternative Insurance Corporation.
.:
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 12: Summary Disclosure of Self- Insurance Contingencies (Continued)
Effective, June 29, 1989, the Fire District became a member of FAIRA, a public entity risk
pool currently operating as a common risk management and insurance program for
99 California Fire Protection Districts. The Fire District pays an annual premium to the
pool for its excess general liability insurance coverage. The agreement for information of
FAIRA provides that the pool will be self- sustaining through member premiums.
FAIRA publishes its own financial report for the year ended June 30, 2014, which can be
obtained from the Fire Agencies Insurance Risk Authority, Novato, California.
For workers compensation, the Fire District is self- insured for the first $300,000 on each
workers compensation claim as a member of the Public Agency Self- Insurance System
(PASIS) of San Bernardino County. The insurance coverage in excess of the
self- insured amount is provided by the California State Association of Counties Excess
Insurance Authority (CSAC -EIA).
Effective, July 1, 2002, the Fire District became a member of CSAC -EIA, a public entity
risk pool currently operating as a common risk management and insurance program for
145 California cities, counties, school districts, municipal services organizations, and joint
power authorities. The Fire District pays an annual premium to the pool for its excess
workers compensation insurance coverage. The agreement for information of the
CSAC -EIA provides that the pool will be self- sustaining through member premiums.
CSAC -EIA publishes its own financial report for the year ended June 30, 2014, which can
be obtained from the California State Association of Counties Excess Insurance
Authority, Moraga, California.
Workers compensation claims expenditures and liabilities are reported when it is
probable that a loss has occurred and the amount of that loss can be reasonably
estimated. These losses include an estimate of claims that have been incurred but not
reported. The Fire District funds all claims payable, including those incurred, but not
reported, in the yearly deposit it pays to PASIS.
There have been no significant changes in insurance coverage from the prior year.
During the past three fiscal years, the amount of settlements has not exceeded the
amount of insurance coverage.
The City and the Fire District are involved in litigation arising in the normal course of
business. Although the legal responsibility and financial impact with respect to such
litigation cannot be presently ascertained, based on information from the service agent
and others involved with the administration of the programs, the City believes that the
self- insurance commitment of $7,583,333 is adequate to cover such losses.
The following is a summary of the changes in the claims liability over the past two fiscal
years for the City and the Fire District combined:
Current Year Claims
Beginning
and Changes in
Fiscal Year Balance
Estimates
2012 -2013 $ 4,077,504
$ 1,230,832
2013 -2014 3,762,682
2,297,600
Claim Ending
Payments Balance
$ (1,545,654) $ 3,762,682
(1,881,252) 4,179,030
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 13: Commitments and Contingencies
The following schedule summarizes the major contractual commitments by funds as of
June 30, 2014:
Fund / Project Name
General Fund
Contract Network Services
Air Quality Improvement
CNG Fuel Station Expansion Project
Drainage Facilities
Ramona Ave Storm Drain /Pavement Rehab
San Sevaine /Etiwanda Drainage
Wilson Ave Street Extension /Rehab
Transportation
Baseline @ 1 -15 Freeway Interchange
Wilson Ave Street Extension /Rehab
Wilson Ave Street Extension /Rehab
Wilson Ave Street Extension /Rehab
Traffic Management Center Upgrade
Baseline @ 1 -15 Freeway Interchange
Landscape Maintenance Districts
Install Play Equipment Coyote Canyon Park
Gas Tax
Illuminated Street Name Sign Replacement
Street Pavement Rehab
Ramona Ave Storm Drain /Pavement Rehab
Hermosa Ave Pavement Rehab
Measure I
Wilson Ave Street Extension /Rehab
ADA Ramps
Citywide Infrastructure Improvement
Wilson Ave Street Extension /Rehab
Baseline @ 1 -15 Freeway Interchange
Municipal Utility
Arrow Route Electric Distribution Line Extension
Equipment and Vehicle Replacement
Urban Forestry Aerial Chipper Truck
CNG Fuel Station Expansion Project
Fire District
Vehicle Exhaust Removal System Replacement
Tractor Drawn aerial Ladder Truck
70
150,000 - 150,000
100,000 -
Expenditures
1,043,602 910,472
Contract
to date as of
Remaining
Amount
June 30, 2014
Commitments
$ 116,160
$ 13,200
$ 102,960
219,975
-
219,975
582,068
-
582,068
495,000
-
495,000
750,129
280,962
469,167
168,300
44,085
124,215
1,851,820
26,978
1,824,842
222,223
-
222,223
152,265
-
152,265
242,012
-
242,012
3,034,724
150,000 - 150,000
100,000 -
100,000
1,043,602 910,472
133,130
295,305 -
295,305
196,977 -
196,977
1,171,494
725,412
307,000 - 307,000
191,462 - 191,462
498,462
138,500 - 138,500
227,955 - 227,955
366,455
1,973,645 289,012 1,684,633
126,583
- 126,583
219,975
- 219,975
346,558
393,291
- 393,291
1,171,494
- 1,171,494
1,564,785
$ 9,771,032
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 ( "the Bill ")
that provides for the dissolution of all redevelopment agencies in the State of California. This
action impacted the reporting entity of the City of Rancho Cucamonga that previously had
reported a redevelopment agency within the reporting entity of the City as a blended
component unit.
The Bill provides that upon dissolution of a redevelopment agency, either the city or another
unit of local government will agree to serve as the "successor agency" to hold the assets until
they are distributed to other units of state and local government. On January 11, 2012, the
City elected to become the Successor Agency for the former redevelopment agency in
accordance with the Bill as part of City resolution number 12 -001.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the
State of California cannot enter into new projects, obligations or commitments. Subject to the
control of a newly established oversight board, remaining assets can only be used to pay
enforceable obligations in existence at the date of dissolution (including the completion of any
unfinished projects that were subject to legally enforceable contractual commitments).
In future fiscal years, successor agencies will only be allocated revenue in the amount that is
necessary to pay the estimated annual installment payments on enforceable obligations of
the former redevelopment agency until all enforceable obligations of the prior redevelopment
agency have been paid in full and all assets have been liquidated.
The Bill directs the State Controller of the State of California to review the propriety of any
transfers of assets between redevelopment agencies and other public bodies that occurred
after January 1, 2011. If the public body that received such transfers is not contractually
committed to a third party for the expenditure or encumbrance of those assets, the State
Controller is required to order the available assets to be transferred to the public body
designated as the successor agency by the Bill.
Management believes, in consultation with legal counsel, that the obligations of the former
redevelopment agency due to the City are valid enforceable obligations payable by the
successor agency trust under the requirements of the Bill. The City's position on this issue is
not a position of settled law and there is considerable legal uncertainty regarding this issue. It
is reasonably possible that a legal determination may be made at a later date by an
appropriate judicial authority that would resolve this issue unfavorably to the City.
In accordance with the timeline set forth in the Bill (as modified by the California Supreme
Court on December 29, 2011) all redevelopment agencies in the State of California were
dissolved and ceased to operate as a legal entity as of February 1, 2012.
a. Cash and investments
Cash and investments reported in the accompanying financial statements consisted of
the following:
Cash and investments pooled with the City $ 38,482,198
Cash and investments with fiscal agent 25,394,840
$ 63,877,038
71
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
b. Loans Receivable
Notes and loans receivables consist of the following at June 30, 2014:
On July 21, 2003, the Agency entered into a Disposition and Developer Agreement with
Victoria Gardens, LLC. The Agency conveyed 147 acres generally located north of
Foothill Boulevard, west of the 1 -15 Freeway and east of Day Creek Road in the City of
Rancho Cucamonga in order for the Developer to construct an open air mixed use
complex. The Agency conveyed the site to the Developer upon the execution of a
promissory note to pay a cumulative sum of $13,000,000 to the Agency over a term of
thirty (30) years. The note stipulates the following payment structure: (1) the Developer
shall make annual payments to the Agency equal to the amount required to amortize the
excess return at the Agency's cost of funds; (2) the Developer shall pay the Agency
fifteen percent (15 %) of the difference between the net sale proceeds and the higher of
the project cost, or the initial gross proceeds of any loan; and (3) the Developer shall pay
the Agency fifteen percent (15 %) of any positive net refinance proceeds. As of
June 30, 2014, the outstanding balance was $12,291,229.
c. Capital Assets
An analysis of capital assets as of June 30, 2014, follows:
As a result of the dissolution of the former Redevelopment Agency, land in the amount of $2,594,263 was transfered to
the City after review by the Oversight Board and approval of the California Department of Finance.
72
Beginning
Transfers
Ending
Balance
Increases
Decreases to the City
Balance
Capital assets, not being depreciated:
Land
$ 9,103,104
$ -
$ - $ (2,594,263)
$ 6,508,841
Construction -in- progress
7,108,791
548,209
-
7,657,000
Total Capital Assets,
Not Being Depreciated
16,211,895
548,209
- (2,594,263)
14,165,841
Capital assets, being depreciated:
Building improvements
41,340,841
-
-
41,340,841
Improvement other than buildings
1,059,893
-
1,059,893
Equipment and vehicles
10,079,869
104,683
9,975,186
Furniture and fixtures
1,393,069
-
1,393,069
Intangible
51,974
-
51,974
Total Capital Assets,
Being Depreciated
53,925,646
104,683
53,820,963
Less accumulated depreciation:
Building improvements
6,644,949
1,065,839
-
7,710,788
Improvement other than buildings
121,757
52,995
-
174,752
Equipment and vehicles
8,174,464
401,286
104,683
8,471,067
Furniture and fixtures
1,231,150
115,841
-
1,346,991
Intangible
43,420
3,465
-
46,885
Total Accumulated
Depreciation
16,215,740
1,639,426
104,683
17,750,483
Total Capital Assets,
Being Depreciated, Net
37,709,906
(1,639,426)
-
36,070,480
Business -Type Activities
Capital Assets, Net
$ 53,921,801
$ (1,091,217)
$ - $ (2,594,263)
$ 50,236,321
As a result of the dissolution of the former Redevelopment Agency, land in the amount of $2,594,263 was transfered to
the City after review by the Oversight Board and approval of the California Department of Finance.
72
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
d. Long -Term Debt
A description of long -term debt outstanding (excluding defeased debt) of the Successor
Agency as of June 30, 2014, follows:
1. Rancho Cucamonga Redevelopment Agency, Rancho Development Project,
1999 Tax Allocation Refunding Bonds, $54,945,000. These bonds are dated
August 30, 1999, and were issued in order to finance a portion of the Agency's
Rancho Development Project, to currently refund the outstanding principal balance of
$47,715,000 of the Rancho Development Project 1990 Tax Allocation Bonds and to
fund redevelopment activities. Interest is payable semi - annually on March 1 and
September 1, of each year commencing March 1, 2000. The bonds mature in annual
installments ranging from $1,880,000 to $4,165,000 starting September 1, 2000 to
September 1, 2020, and bear interest ranging from 4.25% to 5.25 %.
The bonds maturing before September 1, 2009, are not subject to call and
redemption prior to their stated maturities. Bonds maturing on or after
September 1, 2011, are subject at the option of the Agency, to redemption, in whole
or in part, by lot, prior to their stated maturities on any date, commencing
September 1, 2009. The bonds maturing on September 1, 2020, are subject to
mandatory redemption in part from sinking account installments on
September 1, 2015, and on each September 1 thereafter, up to and including
September 1, 2020.
73
Balance
Outstanding
Due Within
July 1, 2013
Additions
Repayments
June 30, 2014
One Year
Bonds:
Tax Allocation Refunding
Bonds -1999 Issue
$ 28,020,000
$ -
$ 2,915,000
$ 25,105,000
$ 3,065,000
Tax Allocation Bonds
20011ssue
71,750,000
-
10,000
71,740,000
15,000
Tax Allocation Bonds
20041ssue
136,470,000
-
4,405,000
132,065,000
4,620,000
Tax Allocation Bonds
2007 Issue A & B
140,170,000
-
3,070,000
137,100,000
3,230,000
Total Bonds
376,410,000
-
10,400,000
366,010,000
10,930,000
Developer Loans:
Price Club /Costco
7,976,246
182,771
55,540
8,103,477
-
Bank of New York
10,727,351
-
468,194
10,259,157
510,204
Total Developer
Loans
18,703,597
182,771
523,734
18,362,634
510,204
Advances from City
9,521,227
-
-
9,521,227
-
Total
$ 404,634,824
$ 182,771
$ 10,923,734
393,893,861
$ 11,440,204
Unamortized bond premium
3,990,998
Total
$ 397,884,859
Tax Allocation Bonds
1. Rancho Cucamonga Redevelopment Agency, Rancho Development Project,
1999 Tax Allocation Refunding Bonds, $54,945,000. These bonds are dated
August 30, 1999, and were issued in order to finance a portion of the Agency's
Rancho Development Project, to currently refund the outstanding principal balance of
$47,715,000 of the Rancho Development Project 1990 Tax Allocation Bonds and to
fund redevelopment activities. Interest is payable semi - annually on March 1 and
September 1, of each year commencing March 1, 2000. The bonds mature in annual
installments ranging from $1,880,000 to $4,165,000 starting September 1, 2000 to
September 1, 2020, and bear interest ranging from 4.25% to 5.25 %.
The bonds maturing before September 1, 2009, are not subject to call and
redemption prior to their stated maturities. Bonds maturing on or after
September 1, 2011, are subject at the option of the Agency, to redemption, in whole
or in part, by lot, prior to their stated maturities on any date, commencing
September 1, 2009. The bonds maturing on September 1, 2020, are subject to
mandatory redemption in part from sinking account installments on
September 1, 2015, and on each September 1 thereafter, up to and including
September 1, 2020.
73
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal and interest, and redemption premium if any, on the bonds listed
above and are referred to in the applicable series resolutions, as "Pledged Tax
Revenues." Pledged Tax Revenues do not include that portion of Tax Revenues
derived from the Project Area which are required by Section 33334.2 of the
Redevelopment Law to be set aside by the Agency in a separate low and moderate
income housing fund and be used for the purpose of increasing and improving the
community's supply of low and moderate income housing. Pledged Tax Revenues
also do not include that portion of tax revenues derived from the Project Area which
are required to be used by the Agency in accordance with the provisions of certain
agreements entered into by the Agency. The Agency has entered into cooperative
agreements with taxing agencies affected by the Redevelopment Project. Such
agreements have been entered into with: a) the Chino Basin Municipal Water District,
b) the County of San Bernardino on behalf of the County Free Library and the San
Bernardino County Flood Control District, c) the Cucamonga County Water District,
d) the Foothill Fire Protection District, and e) various school districts located within
the project area. Under the terms of these agreements, the Agency has agreed that
certain tax revenues attributable to those areas and which are allocated to the
Agency pursuant to Section 33670(b), shall be pledged by the Agency to make
certain cash payments or in lieu of contributions to each affected taxing agency.
Such payments are to be made from tax revenues allocated to the Agency. Pledged
Tax Revenues also do not include interest income on the various funds and accounts
created by the series resolutions. Any such investment income is available to the
Agency to meet debt service payments on the bonds but is not specifically pledged
therefore.
In addition to providing for the pass- through of tax revenue to the County Free Library
and the San Bernardino County Flood Control District, the agreement between the
Agency and the County of San Bernardino also provides that tax revenues, which
would have been allocated to the County had not the Redevelopment Plan been
adopted, will be fully allocated to the Agency until fiscal year 1998 -1999. The
agreement, however, further provides that the Agency must use such tax revenues
for the development of certain regional facilities, as agreed to between the County
and the Agency. The Agency anticipates satisfying this regional facilities requirement
with certain previously received bond proceeds. The balance at June 30, 2014,
amounted to $25,105,000.
The following schedule illustrates the debt service requirements to maturity for the
1999 Tax Allocation Refunding Bonds as of June 30, 2014:
Principal Interest
2014 -2015 $ 3,065,000 $ 1,235,258
2015 -2016
3,210,000
1,072,838
2016 -2017
3,385,000
899,719
2017 -2018
3,570,000
717,150
2018 -2019
3,755,000
524,869
2019 -2021
8,120,000
431,813
Total $ 25,105,000 $ 4,881,647
74
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
2. Rancho Cucamonga Redevelopment Agency, Rancho Development Project,
2001 Tax Allocation Bonds, $74,080,000. These bonds are dated August 7, 2001,
and were issued in order to finance a portion of the Agency's Rancho Development
Project and to pay certain costs of issuance of the bonds. Interest is payable
semi - annually on March 1 and September 1 of each year commencing
March 1, 2002. The bonds mature in annual installments from $10,000 to
$11,540,000 from September 1, 2002 to September 1, 2030, and bear interest
ranging from 3.000% to 5.125 %.
The bonds maturing before September 1, 2011, are not subject to call and
redemption prior to their stated maturities. The bonds maturing on or after
September 1, 2012, are subject, at the option of the Agency to redemption, in whole
or in part, by lot, prior to their stated maturities on any date, commencing
September 1, 2011, among maturities at the discretion of the Agency and by lot
within a maturity upon payment, from any source of funds available, of the principal
amount and accrued interest payable thereon, without premium.
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal, interest and redemption premium, if any, on the bonds listed
above and are referred to in the applicable series resolutions as "Pledged Tax
Revenues." Pledged Tax Revenues do not include that portion of Tax Revenues
derived from the Project Area which are required by Section 33334.2 of the
Redevelopment Law to be set aside by the Agency in a separate low and moderate
income housing fund and be used for the purpose of increasing and improving the
community's supply of low and moderate income housing. Pledged Tax Revenues
also do not include that portion of tax revenues derived from the Project Area which
are required to be used by the Agency in accordance with the provisions of certain
agreements entered into by the Agency.
The Agency has entered into cooperative agreements with taxing agencies affected
by the Redevelopment Project. Such agreements have been entered into with: a) the
Chino Basin Municipal Water District, b) the County of San Bernardino on behalf of
the County Free Library and the San Bernardino County Flood Control District,
c) the Cucamonga County Water District, d) the Foothill Fire Protection District, and
e) various school districts located within the project area. Under the terms of these
agreements, the Agency has agreed that certain tax revenues attributable to those
areas and which are allocated to the Agency pursuant to Section 33670 (b), shall be
pledged by the Agency to make certain cash payments or in lieu of contributions to
each affected taxing agency. Such payments are to be made from tax revenues
allocated to the Agency. Pledged Tax Revenues also do not include interest income
on various funds and accounts created by the series resolutions.
Any such investment income is available to the Agency to meet debt service
payments on the bonds, but is not specifically pledged therefore. The balance at
June 30, 2014, amounted to $71,740,000.
75
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
The following schedule illustrates the debt service requirements to maturity for the
2001 Tax Allocation Bonds as of June 30, 2014:
Total $ 71,740,000 $ 50,302,311
3. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
2004 Tax Allocation Bonds, $165,680,000. These bonds are dated March 1, 2004,
and were issued in order a.) to refund and defease the Agency's $52,225,000
outstanding principal amount Rancho Redevelopment Project 1994 Tax Allocation
Refunding Bonds, and b.) to fund redevelopment activities. The issue consists of
$109,690,000 Serial Bonds with maturities beginning September 1, 2005 through
September 1, 2025, $12,210,000 Term Bonds due September 1, 2028, bearing
interest at 4.45% per annum and $43,780,000 Term Bonds due September 1, 2032,
bearing interest at 4.50% per annum. Interest is payable semi - annually on March 1
and September 1 of each year commencing September 1, 2004. The Serial Bonds
mature in annual installments ranging from $2,950,000 to $10,955,000 starting
September 1, 2005 to September 1, 2025, and bearing interest ranging from 2.00%
to 5.00 %.
Bonds maturing on or before September 1, 2014, are not subject to call and
redemption prior to their stated maturities. Bonds maturing on or after
September 1, 2015, are subject, at the option of the Agency, to redemption in whole
or in part, prior to their stated maturities on any date, commencing
September 1, 2014. The bonds maturing on September 1, 2028 and
September 1, 2032, are subject to mandatory redemption in part from sinking
account installments on September 1, 2026 and September 1, 2029, respectively,
and on each September 1 thereafter, at a redemption price equal to 100% of the
principal amount plus accrued interest, if any, to the redemption date, without
premium.
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal, interest and redemption premium, if any, on the bonds listed
above and are referred to in the applicable series resolutions as "Pledged Tax
Revenues." Pledged Tax Revenues do not include that portion of Tax Revenues
derived from the Project Area which are required by Section 33334.2 of the
Redevelopment Law to be set aside by the Agency in a separate low and moderate
income housing fund and be used for the purpose of increasing and improving the
community's supply of low and moderate income housing. Pledged Tax Revenues
also do not include that portion of tax revenues derived from the Project Area which
are required to be used by the Agency in accordance with the provisions of certain
agreements entered into by the Agency.
76
Principal
Interest
2014-2015
$ 15,000
$ 3,717,619
2015-2016
15,000
3,716,869
2016-2017
15,000
3,716,119
2017-2018
15,000
3,715,369
2018-2019
15,000
3,714,619
2019-2024
1,840,000
18,430,719
2024-2029
47,305,000
12,122,497
2029-2031
22,520,000
1,168,500
Total $ 71,740,000 $ 50,302,311
3. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
2004 Tax Allocation Bonds, $165,680,000. These bonds are dated March 1, 2004,
and were issued in order a.) to refund and defease the Agency's $52,225,000
outstanding principal amount Rancho Redevelopment Project 1994 Tax Allocation
Refunding Bonds, and b.) to fund redevelopment activities. The issue consists of
$109,690,000 Serial Bonds with maturities beginning September 1, 2005 through
September 1, 2025, $12,210,000 Term Bonds due September 1, 2028, bearing
interest at 4.45% per annum and $43,780,000 Term Bonds due September 1, 2032,
bearing interest at 4.50% per annum. Interest is payable semi - annually on March 1
and September 1 of each year commencing September 1, 2004. The Serial Bonds
mature in annual installments ranging from $2,950,000 to $10,955,000 starting
September 1, 2005 to September 1, 2025, and bearing interest ranging from 2.00%
to 5.00 %.
Bonds maturing on or before September 1, 2014, are not subject to call and
redemption prior to their stated maturities. Bonds maturing on or after
September 1, 2015, are subject, at the option of the Agency, to redemption in whole
or in part, prior to their stated maturities on any date, commencing
September 1, 2014. The bonds maturing on September 1, 2028 and
September 1, 2032, are subject to mandatory redemption in part from sinking
account installments on September 1, 2026 and September 1, 2029, respectively,
and on each September 1 thereafter, at a redemption price equal to 100% of the
principal amount plus accrued interest, if any, to the redemption date, without
premium.
Tax Revenues, except as provided below, are pledged in their entirety to the
payment of principal, interest and redemption premium, if any, on the bonds listed
above and are referred to in the applicable series resolutions as "Pledged Tax
Revenues." Pledged Tax Revenues do not include that portion of Tax Revenues
derived from the Project Area which are required by Section 33334.2 of the
Redevelopment Law to be set aside by the Agency in a separate low and moderate
income housing fund and be used for the purpose of increasing and improving the
community's supply of low and moderate income housing. Pledged Tax Revenues
also do not include that portion of tax revenues derived from the Project Area which
are required to be used by the Agency in accordance with the provisions of certain
agreements entered into by the Agency.
76
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
The Agency has entered into cooperative agreements with taxing agencies affected
by the Redevelopment Project. Such agreements have been entered into with
a.) the Chino Basin Municipal Water District, b.) the County of San Bernardino on
behalf of the County Free Library and the San Bernardino County Flood Control
District, c.) the Cucamonga County Water District, d.) the Foothill Fire Protection
District, and e.) various school districts located within the project area. Under the
terms of these agreements, the Agency has agreed that certain tax revenues
attributable to those areas and which are allocated to the Agency pursuant to
Section 33670 (b), shall be pledged by the Agency to make certain cash payments or
in lieu of contributions to each affected taxing agency. Such payments are to be
made from tax revenues allocated to the Agency. Pledged Tax Revenues also do not
include interest income on various funds and accounts created by the series
resolutions. Any such investment income is available to the Agency to meet debt
service payments on the bonds but is not specifically pledged therefore. The bonds
are further secured by a financial guarantee insurance policy in the event of
nonpayment of principal and /or interest.
The balance at June 30, 2014, amounted to $132,065,000, plus unamortized bond
premium of $3,304,159.
The following schedule illustrates the debt service requirements to maturity for the
2004 Tax Allocation Bonds as of June 30, 2014:
Total $ 132,065,000 $ 62,685,197
4. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
Housing Set -aside Tax Allocation Bonds, Tax Exempt Series 2007A and
Taxable Series 2007B. $155,620,000. In November 2007, the Rancho Cucamonga
Redevelopment Agency issued $73,305,000 Rancho Redevelopment Project
Housing Set -Aside Tax Allocation Bonds Tax - Exempt Series 2007A and $82,315,000
Rancho Redevelopment Project Housing Set -Aside Tax Allocation Bonds Taxable
series 2007B to (a) refund and redeem the Agency's outstanding
Rancho Redevelopment Project 1996 Housing Set -Aside Tax Allocation Bonds,
(b) provide for the refunding and defeasance of the California Statewide Communities
Development Authority Multifamily Housing Revenue Bonds, (c) extend set -aside and
affordability restriction on 558 units within four apartment projects located in the City
of Rancho Cucamonga pursuant to an Extended Affordability Agreement, and
(d) finance other low and moderate income housing projects in or of benefit to the
Project Area.
77
Principal
Interest
2014-2015
$ 4,620,000
$ 5,691,490
2015-2016
4,860,000
5,454,490
2016-2017
5,100,000
5,205,490
2017-2018
5,345,000
4,975,099
2018-2019
5,555,000
4,762,496
2019-2024
43,305,000
19,388,241
2024-2029
19,500,000
12,091,616
2029-2033
43,780,000
5,116,275
Total $ 132,065,000 $ 62,685,197
4. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
Housing Set -aside Tax Allocation Bonds, Tax Exempt Series 2007A and
Taxable Series 2007B. $155,620,000. In November 2007, the Rancho Cucamonga
Redevelopment Agency issued $73,305,000 Rancho Redevelopment Project
Housing Set -Aside Tax Allocation Bonds Tax - Exempt Series 2007A and $82,315,000
Rancho Redevelopment Project Housing Set -Aside Tax Allocation Bonds Taxable
series 2007B to (a) refund and redeem the Agency's outstanding
Rancho Redevelopment Project 1996 Housing Set -Aside Tax Allocation Bonds,
(b) provide for the refunding and defeasance of the California Statewide Communities
Development Authority Multifamily Housing Revenue Bonds, (c) extend set -aside and
affordability restriction on 558 units within four apartment projects located in the City
of Rancho Cucamonga pursuant to an Extended Affordability Agreement, and
(d) finance other low and moderate income housing projects in or of benefit to the
Project Area.
77
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
The Series A issue consists of $29,950,000 in Serial bonds with maturities beginning
September 1, 2008 through September 1, 2026, bearing interest ranging from 3.25%
through 5.0 %; and $43,355,000 in Term bonds due September 1, 2034, bearing
interest at 5 %. The Series B issue consists of $19,675,000 Term bonds due
September 1, 2017, bearing interest at 5.529 %; and $62,640,000 Term bonds due
September 1, 2031, bearing interest at 6.262 %. Interest on both Series A and B
bonds is payable semi - annually on March 1 and September 1 of each year,
commencing March 1, 2008.
The Series A Bonds maturing on or before September 1, 2017, are not subject to call
and redemption prior to maturity. The Series A Bonds maturing on or after
September 1, 2018, will be subject to call and redemption prior to maturity at the
option of the Agency, on or after September 1, 2017. The Taxable Series B Bonds
are subject to optional redemption, on any date prior to their maturity.
The 2007 bonds are secured and payable from Tax Revenues on a subordinate
basis with respect to a Loan Agreement dated as of December 15, 1997, between
the Agency, Northtown Housing Development Corporation and Pacific Life Insurance
Company (Loan Payable -Bank of New York) — the Senior Loan. The Indenture does
not permit additional senior obligations. The Agency is permitted under the Indenture
to incur additional obligations — Parity Bonds — secured by a pledge of Tax Revenues
on a parity basis with the pledge of Tax Revenues to the 2007 Bonds. Tax
Revenues which secure the 2007 Bonds consist solely of the Housing Set - Aside.
The balance at June 30, 2014, amounted to $137,100,000 plus unamortized bond
premium of $686,839.
Total $ 137,100,000 $ 98,823,246
Developer Loans Payable
In December 1990, the Rancho Cucamonga Redevelopment Agency entered into a
Disposition and Development Agreement with The Price Company (Developer). In
accordance with this agreement the Agency executed a 23 -year note in the amount
of $3,756,615. The note was issued to provide financing of certain redevelopment
activities that included the acquisition of approximately 13 acres of land. The note
bears interest at 9% per annum. The Agency shall pay the Developer quarterly
payments amounting to 50% of taxes derived from the imposition of the Bradley
Burns Uniform Local Sales and Use Tax Law commencing with Section 7200 of the
78
Principal
Interest
2014-2015
$ 3,230,000
$ 7,727,206
2015-2016
3,390,000
7,253,473
2016-2017
3,565,000
7,375,282
2017-2018
3,750,000
6,890,735
2018-2019
3,955,000
6,961,474
2019-2024
23,365,000
30,252,858
2024-2029
33,845,000
22,522,991
2029-2034
50,305,000
9,614,126
2034-2035
11,695,000
225,101
Total $ 137,100,000 $ 98,823,246
Developer Loans Payable
In December 1990, the Rancho Cucamonga Redevelopment Agency entered into a
Disposition and Development Agreement with The Price Company (Developer). In
accordance with this agreement the Agency executed a 23 -year note in the amount
of $3,756,615. The note was issued to provide financing of certain redevelopment
activities that included the acquisition of approximately 13 acres of land. The note
bears interest at 9% per annum. The Agency shall pay the Developer quarterly
payments amounting to 50% of taxes derived from the imposition of the Bradley
Burns Uniform Local Sales and Use Tax Law commencing with Section 7200 of the
78
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
revenue and Taxation Code of the State of California, as amended, arising from all
businesses and activities conducted on the Costco Parcel. The Note was
renegotiated on July 18, 2002, as the Costco Note. The new loan principal of
$6,347,171 included accrued interest through that date. Debt Service Payments shall
be made for a period of up to fourteen (14) Note Years, expiring on
October 12, 2015, or until accrued interest and principal on this Note are paid in full,
whichever occurs first. In the event that, at the expiration of the Payment Period, the
sum of all Debt Service Payments actually made plus all accrued but then unpaid
Debt Service Payments is not sufficient to fully discharge all principal, interest and
other sums due under this Note by the expiration of the Payment Period, then, the
unpaid balance of principal and accrued interest, if any, shall be deemed forgiven,
provided the Agency has paid all amounts due hereunder through the expiration of
the Payment Period. The balance at June 30, 2014, amounted to $8,103,477.
2. On August 21, 1996, the Agency executed a note payable to Pacific Life Insurance
Company (subsequently assigned to Bank of New York) in the amount of
$9,411,477. The proceeds of the note were paid directly to Northtown Housing
Development Corporation for the development of the Northtown Housing project. The
outstanding principal bears interest at 8.78% compounding semi - annually from the
date of the note until paid. Interest was added to the principal on each March 15 and
September 15 through March 15, 2002, amounting to $4,210,264 in addition to
principal. Commencing on September 15, 2002, both principal and interest shall be
due and payable semi - annually on March 15 and September 15, of each year
through March 2026. The balance at June 30, 2014, amounted to $10,259,157.
The following schedule illustrates the debt service requirements to maturity as of
June 30, 2014:
Total $ 10,259,157 $ 6,540,843
Advances from the City
During the prior fiscal years, the City of Rancho Cucamonga loaned the
Rancho Cucamonga Redevelopment Agency funds for use in financing various projects
with interest at 12% per annum. At June 30, 2014, the principal balance on these loans
amount to $9,521,227. Repayment of the advances from City is pending review and
approval from the California Department of Finance.
79
Principal
Interest
2014-2015
$ 510,204
$ 889,796
2015-2016
555,984
844,016
2016-2017
605,871
794,129
2017-2018
660,233
739,767
2018-2019
719,475
680,525
2019-2024
4,689,645
2,310,355
2024-2029
2,517,745
282,255
Total $ 10,259,157 $ 6,540,843
Advances from the City
During the prior fiscal years, the City of Rancho Cucamonga loaned the
Rancho Cucamonga Redevelopment Agency funds for use in financing various projects
with interest at 12% per annum. At June 30, 2014, the principal balance on these loans
amount to $9,521,227. Repayment of the advances from City is pending review and
approval from the California Department of Finance.
79
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
Pledged Revenue
The City pledged, as security for bonds issued, either directly or through the Financing
Authority, a portion of tax increment revenue (including Low and Moderate Income
Housing set -aside and pass through allocations) that it receives. The bonds issued were
to provide financing for various capital projects, accomplish Low and Moderate Income
Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided
that upon dissolution of the Redevelopment Agency, property taxes allocated to
redevelopment agencies no longer are deemed tax increment but rather property tax
revenues and will be allocated first to successor agencies to make payments on the
indebtedness incurred by the dissolved redevelopment agency. Total principal and
interest remaining on the debt is $582,702,401 with annual debt service requirements as
indicated above. For the current year, the total property tax revenue recognized by the
City for the payment of indebtedness incurred by the dissolved redevelopment agency
was $19,336,372 and the debt service obligation on the bonds was $29,000,235.
In July 1994, the Agency entered into an affordable housing Pledge Agreement with So
Cal Housing which they could use to secure affordable housing units. In August 1996,
the Agency approved Amendment No. 2 to the 1994 Original Pledge, to commit to pay
approximately $340,000 annually to the California Housing Finance Agency (CHFA) to
benefit the required reserves for three affordable family housing developments up to
November 2026. The balance of the commitment at June 30, 2014 is $4,245,000.
e. Insurance
The Successor Agency is covered under the City of Rancho Cucamonga's insurance
policies. Therefore, the limitation and self- insured retentions applicable to the City also
apply to the Successor Agency. Additional information as to coverage and self- insured
retentions can be found in Note12.
f. Participation Agreements
In August 2005, the Agency entered into a real estate tax, sales tax, tax increment and
business license tax participation agreement with Bass Outdoor World, LLC (Bass Pro),
80 VGL, LLC and 20 VGL, LLC (80 VGL, LLC and 20 VGL, LLC are collectively referred
to as Landlord). Under the terms of the agreement, the Agency is required to make
annual payments equal to one hundred percent (100 %) of the tax increment revenues,
sales tax revenues and business license tax paid during each year. However, Landlord
has the priority for reimbursements of real estate taxes paid for each year prior to any
payments being made to Bass Pro. The total amount paid to Landlord and Bass Pro
shall not exceed $1,100,000 in any given year. The agreement terminates in fiscal year
2032 -2033. However, due to ERAF payment made, the agreement was extended to
December 2034. During the year ended June 30, 2014, the Agency made payments
totaling $629,491.
Note 15: Net Position and Fund Balance Restatement
Beginning fund balance in the Fire District Fund has been restated by $1,503,810 for to prior
year funds received from the auditor - controller's office in error. The funds have been repaid.
As a result, net position has been restated by the same amount.
0
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 16: Extraordinary Gain /Loss
During the year ended June 30, 2014, the Successor Agency transferred land held for resale
to the City resulting in an extraordinary gain for the City and an extraordinary loss for the
Successor Agency in the amount of $937,996. This is now recorded as land at the City.
In addition, the Housing Successor of the City transferred land held for resale to the
Successor Agency resulting in an extraordinary loss for the City and extraordinary gain for
the Successor Agency in the amount of $3,473,832.
Lastly, the Successor Agency transferred land to the City resulting in an extraordinary gain
for the City and an extraordinary loss for the Successor Agency in the amount of $2,594,263.
The net amount of the transferred land and land held for resale resulted in an extraordinary
gain for the City and extraordinary loss for the Successor Agency in the amount of $58,427.
Note 17: Subsequent Events
In February 2014, the Successor Agency entered into an Agreement with 7418 Archibald LLC
for the purpose of developing 59 affordable senior housing units and one manager's unit. The
Agency has committed approximately $4.3 million of remaining 2007 Housing Tax Allocation
bonds for the project. The use of the remaining 2007 Housing Bonds was approved by the
State Department of Finance. On July 11, 2014, the Agency completed the first phase of
implementation of the Agreement by purchasing two parcels located at 7418 Archibald and
7422 Archibald from the development in the amount of approximately $2.4 million. The
remaining balance of approximately $2 million will be paid to the developer upon completion
of the land entitlement process and the award of tax credits by the State.
On July 15, 2014, the Successor Agency of the Former Redevelopment Agency issued
$174.05 million Tax Allocation Refunding Bonds, Series 2014 to refund the outstanding
balance of the Rancho Cucamonga Redevelopment Agency 1999 Tax Allocation Refunding
Bonds, 2001 Tax Allocation Bonds, and 2004 Tax Allocation Bonds. The bonds mature in
serial amounts through September 2032 and bear interest rated ranging from 3.00% to
5.00 %.
On July 31, 2014, the City issued Community Facilities District No. 2000 -03 (Rancho Summit)
Tax Refunding Bonds, Series 2014 in an aggregate principal amount of $8.2 million to
defease and refund prior special tax bonds.
On September 2, 2014, the Successor Agency entered into a Purchase and Sale Agreement
with a private developer for approximately 14 acres of land at the northwest corner of Base
Line and Day Creek Boulevard for a purchase price of $4,260,169. With the elimination of
Redevelopment, when this property is sold, the proceeds will be distributed to all affected
taxing agencies. The book value of this property is $3,473,832.
On May 21, 2014, the Successor Agency approved a Compensation Agreement with the
Rancho Cucamonga Fire Protection District to allow the transfer of the approximate 5 acre
Cultural Center expansion site to the City of Rancho Cucamonga for a payment of $1. The
book value for this property is in the amount of $4,905,912. At that same meeting, the
Successor Agency directed staff to pursue obtaining Compensation Agreements with the
other affected taxing entities to allow the transfer of the Cultural Center expansion site to the
City of Rancho Cucamonga. The Compensation Agreements with all taxing entities were
approved by the Oversight Board on September 29, 2014 and by the State Department of
Finance on October 6, 2014. The title of the property is expected to be transferred to the City
before June 30, 2015.
81
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 17: Subsequent Events (Continued)
A loan was entered into on September 26, 1994 between Northtown Housing Development
Corporation and the Agency. It was modified in March 1996 to increase the principal amount
of the loan to $5,929,181. In October 2014, the Loan was modified as a result of a refinancing
of the project in order to provide funding for significant rehabilitation improvements to the
development. As a result of the refinancing, the term of the Loan and the affordability
covenant for the affordable units was extended by 55 years beginning September 1, 2014.
The term of the Loan will now terminate on September 1, 2069. The note carries the same
interest rate and the original principal of $5,929,181 remains the same.
82
REQUIRED SUPPLEMENTARY
INFORMATION
THIS PAGE INTENTIONALLY LEFT BLANK
ms
CITY OF RANCHO CUCAMONGA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2014
Budgetary Comparison Information
a. Budget Data
General Budaet Policies
The annual budget adopted by the City Council provides for the general operation of the City. It
includes proposed expenditures and the means of financing them. The City Council approves
each year's budget submitted by the City Manager prior to the beginning of the new fiscal year.
The Council conducts public hearings prior to its adoption, and when required during the period,
also approves supplemental appropriations. There were several supplemental appropriations
required during the year. A detailed mid -year review was conducted at which time a revised
budget was adopted. There were no significant non - budgeted financial activities during the year.
The City Council may transfer funds between funds or activities set forth in the budget. The City
Manager may transfer funds between line items within an appropriation as set forth in the budget
and may transfer appropriations between activities within any fund. The level of budgetary
control (that is the level at which expenditures cannot legally exceed the appropriated amount) is
established at the department level within the General Fund and at the function level for Special
Revenue Funds, Capital Project Funds and Debt Service Funds.
Basis of Budgeting
Budgets for governmental funds are adopted on a basis consistent with generally accepted
accounting principles (GAAP) except that for budgeting purposes only encumbrances are treated
as expenditures. A reconciliation has been provided on the applicable schedule when the basis of
budgeting differs from GAAP.
b. For the fiscal year 2013 -2014, the following funds had no adopted annual budgets:
Housing Successor Fund
Proposition 84 — Park Bond Act
Used Oil Recycling Grant
AB 2928 Traffic Congestion Fund
Drink, Drive, Lose Grant
Henderson /Wardman Drainage
Federal Grant Fund — Drier
Senior Transportation Service
Assessment District 86 -2
Public Library Bond Act — 2000
Etiwanda Equestrian Facility
CFD 2000 -01 South Etwanda
These funds had no adopted budget due to the timing of the usage of these grants and capital
project funds. Money will be budgeted as needed based on specific projects.
85
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
GENERALFUND
YEAR ENDED JUNE 30, 2014
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 100,126,503 $ 100,126,503 $ 100,126,503 $
Resources (Inflows):
Taxes
54,888,180
55,346,190
56,947,193
1,601,003
Licenses and permits
3,453,110
3,741,490
3,773,347
31,857
Intergovernmental
503,690
488,560
591,253
102,693
Charges for services
3,042,740
3,778,660
4,054,598
275,938
Use of money and property
737,200
1,037,520
1,550,481
512,961
Fines and forfeitures
1,023,740
1,159,900
1,160,217
317
Contributions
43,930
43,930
46,130
2,200
Miscellaneous
1,921,710
3,502,750
5,596,801
2,094,051
Transfers in
942,400
1,186,770
1,186,770
-
Proceeds from sale of capital asset
22,550
69,400
81,943
12,543
Amounts Available for Appropriations
166,705,753
170,481,673
175,115,236
4,633,563
Charges to Appropriations (Outflow):
General government
General overhead
1,911,060
2,660,900
2,326,208
334,692
Personnel overhead
471,790
1,040,030
1,082,004
(41,974)
City council
119,960
116,140
105,645
10,495
City manager
966,660
903,250
870,034
33,216
City clerk
1,990
2,000
1,827
173
Administrative services
235,140
231,840
222,554
9,286
Business licenses
294,640
288,020
284,434
3,586
City facilities
1,150,530
1,297,090
1,153,190
143,900
Finance
1,049,890
1,048,310
1,015,107
33,203
Geographic information systems
387,700
371,960
356,022
15,938
Management information services
2,141,390
2,183,730
1,944,559
239,171
Personnel
382,890
429,450
420,879
8,571
Purchasing
320,520
292,030
243,198
48,832
Risk management
171,860
145,860
107,076
38,784
Treasury management
15,830
14,860
11,796
3,064
Records management
368,770
349,660
339,304
10,356
City telecommunications
309,690
368,490
324,876
43,614
Public safety - police
Sheriff contract services
30,682,570
30,614,900
30,146,796
468,104
Public safety - animal center
Animal center
2,736,230
2,629,460
2,569,847
59,613
Community development
Planning
1,856,440
1,836,890
1,285,682
551,208
Planning commission
16,620
15,830
14,517
1,313
Code enforcement
786,190
792,200
772,137
20,063
Administration
543,820
780,910
823,861
(42,951)
Building and safety
1,906,360
1,742,200
1,636,048
106,152
Community services
Administration
4,502,250
4,277,380
4,143,622
133,758
Park and recreation commission
3,100
3,670
3,090
580
Engineering and public works
Engineering administration
464,800
466,150
433,860
32,290
Development management
706,800
717,600
657,810
59,790
NPDES
411,280
377,370
364,868
12,502
Project management
445,140
462,030
466,981
(4,951)
Traffic management
100,460
100,290
95,210
5,080
Park maintenance
2,437,410
2,722,510
2,546,765
175,745
Vehicle and equipment maintenance
1,006,420
977,200
905,354
71,846
Facilities maintenance
3,615,940
3,541,830
2,999,591
542,239
Street maintenance
2,366,050
2,385,750
2,307,218
78,532
Metrolink maintenance
237,120
242,330
226,450
15,880
Capital outlay
1,968,410
1,246,220
672,243
573,977
Debt service:
Principal retirement
11,030
9,480
9,455
25
Interest and fiscal charges
5,410
5,410
5,410
-
Transfers out
1,943,200
1,912,730
2,856,310
(943,580)
Total Charges to Appropriations
69,053,360
69,603,960
66,751,838
2,852,122
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 97,652,393
$ 100,877,713
108,363,398
$ 7,485,685
Encumbrances
829,078
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 109,192,476
:•
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CITYWIDE INFRASTRUCTURE IMPROVEMENT
YEAR ENDED JUNE 30, 2014
87
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 3,710,779
$ 3,710,779
$ 3,710,779
$ -
Resources (Inflows):
Intergovernmental
1,850,000
2,000,000
1,999,129
(871)
Use of money and property
60,860
46,340
67,018
20,678
Miscellaneous
-
-
635,757
635,757
Amounts Available for Appropriations
5,621,639
5,757,119
6,412,683
655,564
Charges to Appropriation (Outflow):
Engineering and public works
17,290
29,110
10,587
18,523
Capital outlay
1,889,700
2,690,640
622,810
2,067,830
Total Charges to Appropriations
1,906,990
2,719,750
633,397
2,086,353
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 3,714,649
$ 3,037,369
5,779,286
$ 2,741,917
Encumbrances
491,865
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 6,271,151
87
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FIRE DISTRICT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1 as restated
Resources (Inflows):
Taxes
Licenses and permits
Charges for services
Use of money and property
Fines and forfeitures
Contributions
Miscellaneous
Proceeds from sale of capital asset
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety - fire protection
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget
Original
$61,177,021
Amounts Actual
$ 61,177,021 $61,177,021
Variance with
Final Budget
Positive
(Negative)
35,512,350
33,506,880
33,603,114
96,234
46,370
54,930
102,152
47,222
40,010
64,730
51,684
(13,046)
200,990
754,310
1,329,003
574,693
49,620
27,200
17,586
(9,614)
3,000
1,000
-
(1,000)
696,590
905,220
849,979
(55,241)
-
17,820
18,358
538
97,725,951
96,509,111
97,148,897
639,786
28,978,290
29,160,250
28,505,325
654,925
3,524,500
5,591,660
4,841,949
749,711
12,920
17,600
6,129
11,471
1 Q1 Rqn
1 Q1 Rqn
1 RQ 7r,9
7 n7R
32,707,540 34,961,340 33,543,155 1,418,185
$65,018,411 $ 61,547,771 63,605,742 $ 2,057,971
1,720,392
$ 65,326,134
0
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
Special Revenue Funds account for revenues derived from specific sources which are required by law or
administrative regulation to be accounted for in a separated fund. Funds included are:
Gas Tax Fund - Established to account for the revenue and disbursement of funds used for road
construction and maintenance of the City network system. The City's share of state gasoline taxes
provided the financing.
Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department.
Park Development Fund - Established to account for the residential park development fees charged
subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
irrigation systems after parkway and median improvements are made.
Lighting Districts Fund - Established to account for the costs associated with providing street lights.
Financing is provided by special assessments levied against the benefiting property owners.
Landscape Maintenance Fund - Established to account for the costs associated with providing landscape
maintenance. Financing is provided by special assessments levied against the benefiting property
owners.
Transportation Fund - Established to account for fees charged a subdivider for the construction and
expansion of City streets and highways which provide additional capacity and safety.
Pedestrian Grant Fund - Established to account for the revenue and disbursement of funds received for
the construction of facilities provided for the exclusive use of pedestrians and bicycles.
Community Development Block Grant Fund - Established to account for grants received from the
Department of Housing and Urban Development. These revenues must be expended to accomplish one
of the following objectives: elimination of slum or blight; or benefit to low and moderate income persons
by providing loans and grants to owner - occupants and rental property owners to rehabilitate residential
properties.
Assessment Administration Fund - Established to account for the revenue and disbursement of
administration of assessment districts.
San Sevaine /Etiwanda Drainage Fund — Established to account for Development Impact fees collected in
the San Sevaine /Etiwanda Drainage Assessment District for the construction of regional and mainline
flood control projects in that district.
SB 140 Fund - Established to account for the revenue and disbursement of State matching funds for the
construction of eligible street construction projects.
Air Quality Improvement Fund - Established to account for the revenue and disbursement of funds
received as a result of Assembly Bill 2766 which imposed an additional registration fee on motor vehicles.
These revenues are to be used to reduce air pollution from motor vehicles and for related planning,
monitoring, enforcement, and technical studies (Vehicle Code Section 9250.17 and Health and Safety
Code Chapter 7, Part 5 of Division 26, commencing with Section 44220).
:•
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
South Etiwanda Drainage Fund - Established to account for monies deposited by property owners for
initial consulting costs related to a possible formation of an assessment district for master planned
drainage facilities.
Lower Etiwanda Drainage Fund - Established to account for development impact fees collected in the
Etiwanda area south of Base Line Road for the construction of master plan storm drain projects.
Masi Commerce Center (Assessment District No. 93 -1) Fund - Established to acquire the necessary
infrastructure from the developer after the completion and acceptance of the approved improvements.
Financing was provided by the sale of bonds pursuant to the provisions of the Improvement Act of 1915.
Measure I Fund - Established to account for the revenue and disbursement of county /local gasoline tax
funds for the construction and maintenance of eligible street projects.
Library Services Fund - Established to account for services provided by the City of Rancho Cucamonga
Library. Funding for this service is made possible through a transfer of San Bernardino County library tax
revenues to the City of Rancho Cucamonga for library purposes. Some start -up costs were incurred
during 1993/94; however, full implementation of City library services did not begin until September 1994.
Proposition 84 — Park Bond Act Fund- Prop 84 provides state funding, on a competitive basis, to local
governments for the creation of new parks and recreation opportunities. The Statewide Park Program
legislation requires projects to meet six eligibility requirements. The fund was established to account for
the financial activities associated with the design and construction of the neighborhood park in southwest
Rancho Cucamonga.
Asset Forfeiture Fund - Established to account for the funds received from the Federal and State
government for the equitable transfer of forfeited property and cash in which the City directly participates
in the law enforcement efforts leading to the seizure and forfeiture of the property.
Used Oil Recycling Grant Fund - In 1991, the Legislature passed AB 2076, the California Oil Recovery
Enhancement Act. The act requires oil manufacturers to pay $0.04 to the California Integrated Waste
Management Board for each quart of lubricating oil sold in the State of California. These grant funds are
available to governmental agencies, based on population, for the purpose of establishing and
administering used oil collection programs. These funds must be used expressly for oil recycling
collection and educational programs.
COPS Program Grant Fund - Established to account for a grant awarded as the result of the approval of
State Assembly Bill 3229. The grant is a one -year award with no matching fund requirements.
Drainage Facilities Fund - Established to account for fees charged developers for purposes of defraying
the actual or estimated costs of constructing planned drainage or sewer facilities that are in the
subdivision.
CA State Library Fund - This "Family Place" training grant from the California State Library provided
funding for two Library staff to attend a one -week training that will enable them to develop special
programs at the Biane Library and the Family Resource Center. This grant has no matching
requirements.
.c
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
Library Services and Technologies Act Fund - In fiscal year 1994/95, the City began providing library
services to the residents of Rancho Cucamonga. In the fall of 1994, the City opened the interim
municipal library facility with a 70,000 piece collection consisting of books, audio, video and reference
materials. The 22,000 square foot facility doubled the amount of space previously available through the
County system. The City's library collection and programs are designed to meet the needs of adults,
young adults and children of Rancho Cucamonga. Funding for the library system comes from current
taxes that are collected by the County for library services. The City's library system continues to operate
from these same tax dollars and does not receive any additional funding from the City's general fund.
AB 2928 Traffic Congestion Relief - Established fund to account for the revenue and disbursement of
funds received as a result of Assembly Bill 2928. The purpose of the Traffic Congestion Program was to
provide funding for transportation projects that would relieve congestion, connect transportation systems,
and provide for better goods movement.
Litter Reduction Grant Fund - Established to account for a grant from the State Department of
Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools.
Energy Efficient and Conservation Block Grant ( EECBG) Fund — Through the American Recovery and
Reinvestment Act of 2009, the U.S. Department of Energy issued formula -based grants under the
EECBG program. The grant funds received by the City funded the following activities: 1) Civic Center
Phase I — Replacement of HVAC Controls; 2) Home Improvement Program Energy Efficiency Revolving
Loan; 3) Energy Efficient Appliances, Electrical, and Mechanical Equipment Program; and 4) partial
funding for an Energy Efficiency Coordinator to oversee the City's efforts to reduce energy consumption
and conduct a public outreach campaign to promote energy efficiency.
Senior Outreach Grant Fund — This fund was established to account for funds passed through the
San Bernardino County Department of Aging and Adult Services from the California Department of Aging
to provide free recreation classes and programs for senior citizens in the City of Rancho Cucamonga.
These recreation activities focused on physical, social, psychological, educational, and recreational needs
of older persons. The City provided an in -kind match of $1,200 in the form of marketing, staff oversight,
and supplies.
Underground Utilities Fund — This fund was established to account for fees collected from developers for
future undergrounding of overhead utilities.
Safe Routes to School Program - The Safe Routes to School Program fund is a grant fund for monies
provided by the State of California. The state funds are administered through Caltrans as part of the
California Department of Health Services" "Safe Routes to School Program" and are available for
transportation projects that increase the safety of pedestrians and bicyclists.
COPS Hiring Program Grant — This is a multi -year grant awarded by U.S. Department of Justice to
provide partial supplementary funding to hire a new sworn officer. The grant must be used to enhance
community policing activities.
Foothill Boulevard Maintenance Fund - This fund was established to account for funding provided by
Cal Trans as part of their relinquishment of Foothill Boulevard to the City of Rancho Cucamonga. This
limited funding source will be utilized to repair and maintain portions of Foothill Boulevard.
91
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
COPS Secure our School Grant Fund — This fund was established to account for the grant money use in
partnership with public schools to improve school safety.
CA State Library Staff Innovation Grant Fund — This fund was established to account for the grant money
awarded by California State Library. The purpose of the grant is to provide training for innovative writing
skills for future grant writers.
The Big Read Library Grant Fund — This fund was established to account for the grant money receiving
from the National Endowment for the Arts. The purpose of the grant is to emphasize a city wide media
campaign through guest lectures, group discussions, film showings, and a community theater
performance of a designated book.
Drink, Drive, Lose Grant Fund - This grant was awarded by the State of California Office of Traffic Safety
to provide supplementary funding for overtime costs incurred during sobriety checkpoints. The overall
goal of the project is to reduce the number of victims killed and injured as a result of alcohol - involved
crashes.
Department of Homeland Security Grant Fund - This grant from the State Homeland Security Grant
Program is administered by the San Bernardino County Office of Emergency Services. The grant is
funded by the Federal Department of Homeland Security. The funds will be utilized to purchase terrorism
and weapons of mass destruction (WMDs) response equipment and supplies in conjunction with an
appropriate level of training cost funding for national security. There are no matching funds required for
this grant.
Public Resource Grants Fund - The City had received and will continue to receive from various funding
sources for the Healthy Cities concept, which was adopted by the Council in March 2008, as a means of
integrating health concerns into a holistic approach to improving the overall quality of life in the
community."
Proposition 1 B Fund - Proposition 1 B (Prop 1 B) provides state funding to cities and counties to fund the
maintenance and improvement of local transportation facilities. The funding is allocated based on
population.
Henderson /Wardman Drainage Fund - The Henderson /Wardman Drainage fund is a developer impact fee
supported fund for the construction of storm drain improvements in the Henderson/Wardman drainage
area.
Integrated Waste Management Fund — Established to account for AB939 recycling fee revenues from the
City's refuse haulers and can only be used for the City's Household Hazardous Waste Disposal program.
Assembly Bill 939 is a law that was passed by the State of California that mandates that all cities divert a
specified percentage of their solid waste from their landfills in accordance with established deadlines.
Federal Grant Fund — Dreier - Initially, this fund was established to account for a $50,000 grant from
Congressman David Dreier. The funds were used to begin the preliminary design process for a new
senior center facility in Central Park. During FY 2003/04, the grant was supplemented with an additional
$804,000 from Congressman Dreier which will be used in conjunction with other funds to construct the
new senior center facility in Central Park.
92
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
Proposition 42 - Traffic Congestion Relief Fund - This fund was established to account for gasoline sales
tax revenue received from the State of California for transportation purposes, including city and county
street and road repairs and maintenance. Proposition 42, a legislative constitutional amendment,
permanently dedicated revenues from this sales tax on gasoline to transportation infrastructure needs.
Freedom Courtyard Resource Grant — This fund was established to account for revenues and
expenditures strictly to support the operation and construction of the Freedom Courtyard.
Justice Assistance Grant Fund - Two Justice Assistance Grants (JAG) were awarded to the Police
Department by the United States Department of Justice. The first was in 2005 in the amount of
$30,833.00 to purchase police related equipment and technology. The second JAG grant was awarded
in 2006 in the amount of $19,514.00. This grant will be used to purchase 14 radar guns for the Police
Department's traffic division. This fund accounts for the revenues and expenditures associated with the
JAG grants.
Senior Transportation Service Fund - Through funding from the County of San Bernardino /Department of
Aging and Adult Services, the Senior Transportation Program provides funding for the
continuation /enhancement of senior transportation services to homebound senior citizens in the
community. Specifically, the program will bring homebound seniors to the James L. Brulte Senior Center
(the Center) for the hot lunch program and will allow senior citizens to participate in classes, programs,
and other activities at the Center that they may not have been able to participate in due to transportation
needs. Funding provided by the County allows for the continuation of our current program, an expansion
of services, or the purchase of vehicles, depending upon City needs.
Homeland Security Grant 2005 Fund - The City was awarded a $147,776 grant from the State Homeland
Security Grant Program administered by the San Bernardino County Office of Emergency Services. The
grant is funded by the Federal Department of Homeland Security. The funds will be utilized to purchase
terrorism and weapons of mass destruction (WMD's) response equipment and supplies in conjunction
with an appropriate level of training costs funding for national security. There are no matching funds
required for this grant.
Used Oil Recycling Program - The California Integrated Waste Management allocates funding to
governmental agencies on a population basis. The fund was established to administer the used oil
collection programs. The fund must be used specifically for oil recycling collection and educational
programs.
93
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Capital Projects Funds
Assessment District 82 -1 Fund - Established to account for the receipt and disbursement of funds used in
the construction of streets, storm drainage and utility improvements within the project area. Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds.
Assessment District 84 -1 Fund - Established to account for the receipt and disbursement of funds used in
the construction and installation of public capital drainage facilities, together with appurtenant work and
incidental expenses, to serve and provide drainage protection to property located within Assessment
District No. 84 -1 (Day Creek Drainage System). Financing was provided by the sale of bonds under the
Mello -Roos Community Facilities Act of 1982.
Assessment District 86 -2 Fund - Established to account for the receipt and disbursement of funds used in
construction and acquisition of drainage improvements together with appurtenances and appurtenant
work, acquisition of real property, if necessary, and incidental expenses within the Assessment District
No. 86 -2. Financing was provided by the sale of limited obligation bonds under the Improvement Bond
Act of 1915.
Community Facilities District 2000 -01 South Etiwanda Fund — Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of storm
drain, sewer, water, landscaping, park facilities and improvements. Financing was provided by the sale of
bonds under the Mello -Roos Community Facilities Act of 1982.
Community Facilities District 2000 -03 Rancho Summit Fund — Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Community Facilities District 2001 -01 Fund - This CFD was established to fund the necessary
infrastructure (streets, storm drains, sewer, water, landscaping, and traffic signals) integral to the
proposed mall located at Foothill Blvd. and the 1 -15 Freeway. The improvements are located south of
Base Line Rd., primarily north of Foothill Blvd., primarily east of Day Creek Channel, and west of
Etiwanda Ave. Financing was provided by the sale of bonds under the Mello -Roos Community Facilities
Act of 1982.
Community Facilities 2003 -01 Project Fund — This CFD was established to fund the necessary
infrastructure (streets, storm drains, sewer, water, landscaping, and traffic signals) integral to the
proposed mall located at Foothill Blvd. and the 1 -15 Freeway. The improvements are generally bordered
on the north by Church Street, on the east by Interstate 15, on the south by Arrow Route and on the west
by a Southern California Edison easement from Arrow Route north to Foothill Boulevard and by Day
Creek Boulevard from Foothill Boulevard north to Church Street. Financing will be provided by the sale
of bonds under the Mello -Roos Community Facilities Act of 1982.
Public Library Bond Act 2000 Fund — This grant is from funds made available by the California Reading
and Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
construction of the Victoria Gardens Library.
Etiwanda Equestrian Facility — Established to account for monies paid by developers for the future
construction of an equestrian facility in the Rancho Etiwanda Estates development.
Community Facilities District 2004 -01 Rancho Etiwanda Fund — Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to the
proposed public financing district. Financing was provided by the sale of bonds under the Mello -Roos
Community Facilities Act of 1982.
94
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Capital Projects Funds
(Continued)
Community Facilities District 2003 -01 Cultural Center Fund - Established to account for the portion of the
costs associated with the development of the City's Cultural Arts Center that is being funded by
Community Facilities District (CFD) 2003 -01. Financing for the CFD will be provided by the sale of bonds
under the Mello -Roos Community Facilities Act of 1982.
Community Facilities District 2006 -01 Vintner's Grove Fund - Established to account for monies deposited
by developers for initial consulting and administrative costs and expenses related to a proposed public
financing district.
Community Facilities District 2006 -02 Amador on Route 66 Fund - Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
95
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Special Revenue Funds
Park
Gas Tax
Recreation
Development
Beautification
Assets:
Cash and investments
$
7,861,097
$
2,994,113
$ 11,804,313
$ 1,322,903
Receivables:
Accounts
1,815
20,590
-
-
Taxes
518,176
-
-
-
Notes and loans
-
349
-
-
Accrued interest
7,051
2,629
12,575
1,333
Loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
30,652
-
-
Deposits
-
22,198
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$
8,388,139
$
3,070,531
$ 11,816,888
$ 1,324,236
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
1,106,036
$
351,516
$ 13,068
$ -
Accrued liabilities
38,308
123,600
19
-
Unearned revenues
-
80,693
-
93,407
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Advances from other funds
-
-
300,000
-
Total Liabilities
1,144,344
555,809
313,087
93,407
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
30,652
-
-
Deposits
-
22,198
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
11,503,801
-
Public safety - police
-
-
-
-
Parks and recreation
-
2,461,872
-
-
Engineering and public works
7,243,795
-
-
1,230,829
Capital improvement projects
-
-
-
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
-
-
-
-
Total Fund Balances
7,243,795
2,514,722
11,503,801
1,230,829
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
8,388,139
$
3,070,531
$ 11,816,888
$ 1,324,236
M
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Loans
Grants
Prepaid costs
Deposits
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Land held for resale
Restricted for:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Underground utilities
Landscape maintenance
Library services
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
al Revenue Funds
$ 457,308 $ 859,593 $ 76,021 $ 4,544
3,366 81,613 16,626 -
35,341 - - 86,416
496,015 941,206 92,647 90,960
90,960
- 90,960
- - 18,563,972 -
5,229,916 - - -
- 12,067,149 - -
- - - (90,960)
5,229,916 12,067,149 18,563,972 (90,960)
$ 5,725,931 $ 13,008,355 $ 18,656,619 $ 90,960
97
Landscape
Lighting
Maintenance
Pedestrian
Districts
Districts
Transportation
Grant
$ 5,690,475
$ 12,836,141
$ 18,636,768
$ -
65
7,273
-
-
29,456
152,881
-
-
5,935
12,060
19,851
-
-
-
-
90,960
$ 5,725,931
$ 13,008,355
$ 18,656,619
$ 90,960
$ 457,308 $ 859,593 $ 76,021 $ 4,544
3,366 81,613 16,626 -
35,341 - - 86,416
496,015 941,206 92,647 90,960
90,960
- 90,960
- - 18,563,972 -
5,229,916 - - -
- 12,067,149 - -
- - - (90,960)
5,229,916 12,067,149 18,563,972 (90,960)
$ 5,725,931 $ 13,008,355 $ 18,656,619 $ 90,960
97
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Special Revenue Funds
Community
San Sevaine/
Development
Assessment
Etiwanda
Block Grant
Administration
Drainage
SB 140
Assets:
Cash and investments
$ 23,537
$
860,682
$
1,271,186
$ 36,690
Receivables:
Accounts
-
38
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
929
1,423
-
Loans
709,228
-
-
-
Grants
313,164
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
1,076,211
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$ 2,122,140
$
861,649
$
1,272,609
$ 36,690
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ 20,390
$
58,206
$
-
$ -
Accrued liabilities
10,906
4,739
-
-
Unearned revenues
-
-
-
-
Due to other governments
709,228
-
-
-
Due to other funds
-
-
-
-
Advances from other funds
-
-
-
-
Total Liabilities
740,524
62,945
-
-
Deferred Inflows of Resources:
Unavailable revenues
313,164
-
-
-
Total Deferred Inflows of Resources
313,164
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
1,076,211
-
-
-
Restricted for:
Community development projects
-
798,704
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
-
-
36,690
Capital improvement projects
-
-
1,272,609
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
(7,759)
-
-
-
Total Fund Balances
1,068,452
798,704
1,272,609
36,690
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 2,122,140
$
861,649
$
1,272,609
$ 36,690
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
al Revenue Funds
South
Lower
Masi
Air Quality
Etiwanda
Etiwanda
Commerce
Improvement
Drainage
Drainage
Center
Assets:
Cash and investments
$ 474,403
$
305,909
$
525,878
$
10,656
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
449
338
576
12
Loans
-
-
-
-
Grants
160,218
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
290,300
Total Assets
$ 635,070
$
306,247
$
526,454
$
300,968
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ -
$
-
$
-
$
-
Accrued liabilities
-
-
-
-
Unearned revenues
-
-
-
-
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Advances from other funds
-
-
-
-
Total Liabilities
-
-
-
-
Deferred Inflows of Resources:
Unavailable revenues
160,218
-
-
-
Total Deferred Inflows of Resources
160,218
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
474,852
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
306,247
526,454
-
Capital improvement projects
-
-
-
300,968
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
-
-
-
-
Total Fund Balances
474,852
306,247
526,454
300,968
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 635,070
$
306,247
$
526,454
$
300,968
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Loans
Grants
Prepaid costs
Deposits
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Land held for resale
Restricted for:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Underground utilities
Landscape maintenance
Library services
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Revenue Funds
Proposition
Library 84 - Park Bond Asset
Measure I Services Act Forfeiture
$ 6,630,114 $ 7,395,189 $ - $ 453,637
181,137 - - -
- 59,202 - -
6,420 6,401 - 158
- 17,090 - -
$ 340,516 $ 94,639 $ - $
9,676 85,364 -
- 9,651 -
4,377
350,192 189,654 4,377
- 17,090 - -
- - - 453,795
6,467,479 - - -
- 1,000,246 - -
6,270,892 - -
- - (4,377) -
6,467,479 7,288,228 (4,377) 453,795
$ 6,817,671 $ 7,477,882 $ - $ 453,795
100
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Saecial Revenue Funds
101
Used Oil
Recycling
COPS
Drainage
CA State
Grant
Program Grant
Facilities
Library
Assets:
Cash and investments
$
64,865
$
593,376
$
4,169,603
$
127,893
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
-
4,310
-
Loans
-
-
-
-
Grants
-
86,422
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$
64,865
$
679,798
$
4,173,913
$
127,893
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
-
$
13,149
$
16,767
$
93,144
Accrued liabilities
-
-
1,627
-
Unearned revenues
64,865
-
5,102
28,922
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Advances from other funds
-
-
-
-
Total Liabilities
64,865
13,149
23,496
122,066
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
666,649
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
-
4,150,417
-
Capital improvement projects
-
-
-
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
5,827
Unassigned
-
-
-
-
Total Fund Balances
-
666,649
4,150,417
5,827
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
64,865
$
679,798
$
4,173,913
$
127,893
101
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Special Revenue Funds
Library
AB 2928
Energy
Services &
Traffic
Litter
Efficient &
Technologies
Congestion
Reduction
Conservation
Act
Relief
Grant
Block Grant
Assets:
Cash and investments
$
37,060
$ 294,506
$
76,482
$
724
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
-
-
-
Loans
-
-
-
404,520
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$
37,060
$ 294,506
$
76,482
$
405,244
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
-
$ -
$
10,958
$
-
Accrued liabilities
-
-
-
820
Unearned revenues
-
-
65,511
-
Due to other governments
-
-
-
404,520
Due to other funds
-
-
-
-
Advances from other funds
-
-
-
-
Total Liabilities
-
-
76,469
405,340
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
13
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
294,506
-
-
Capital improvement projects
-
-
-
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
37,060
-
-
-
Unassigned
-
-
-
(96)
Total Fund Balances
37,060
294,506
13
(96)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
37,060
$ 294,506
$
76,482
$
405,244
102
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Special Revenue Funds
103
Senior
Safe Routes
Outreach
Undergound
to School
COPS Hiring
Grant
Utilities
Program
Program Grant
Assets:
Cash and investments
$
-
$ 11,394,124
$ -
$ -
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
12,368
-
-
Loans
-
-
-
-
Grants
5,755
-
341,887
10,000
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$
5,755
$ 11,406,492
$ 341,887
$ 10,000
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
-
$ -
$ 21,674
$ -
Accrued liabilities
-
-
1,962
Unearned revenues
-
-
-
-
Due to other governments
-
-
-
-
Due to other funds
5,755
-
318,455
10,000
Advances from other funds
-
-
-
-
Total Liabilities
5,755
-
342,091
10,000
Deferred Inflows of Resources:
Unavailable revenues
4,025
-
341,887
-
Total Deferred Inflows of Resources
4,025
-
341,887
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
-
-
-
Capital improvement projects
-
-
-
-
Street lighting
-
-
-
-
Underground utilities
-
11,406,492
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
(4,025)
-
(342,091)
-
Total Fund Balances
(4,025)
11,406,492
(342,091)
-
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
5,755
$ 11,406,492
$ 341,887
$ 10,000
103
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Special Revenue Funds
CA State
COPS Secure
Library Staff
Foothill Blvd.
Our Schools
Innovation
The Big Read
Maintenance
Grant
Fund Grant
Library Grant
Assets:
Cash and investments
$
813
$
12,042
$ 194,504
$ 19,214
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
-
177
-
Loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$
813
$
12,042
$ 194,681
$ 19,214
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
-
$
-
$ 1,113
$ -
Accrued liabilities
456
-
-
-
Unearned revenues
-
12,042
172,564
9,814
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Advances from other funds
-
-
-
-
Total Liabilities
456
12,042
173,677
9,814
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
357
-
-
-
Capital improvement projects
-
-
-
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
21,004
9,400
Unassigned
-
-
-
-
Total Fund Balances
357
-
21,004
9,400
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
813
$
12,042
$ 194,681
$ 19,214
104
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Special Revenue Funds
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Loans
Grants
Prepaid costs
Deposits
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Land held for resale
Restricted for:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Underground utilities
Landscape maintenance
Library services
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Department of Public
Drink, Drive, Homeland Resource Proposition
Lose Grant Security Grant
$ 15,351 $ 74,886 $
21,773
- 601
26,585 $ 235,332
76,186 -
260
75,318 -
$ - $ - $ 143,804 $
- - 7,047
13,574 97,260 -
- 601 - -
- - 27,238 -
1,777 - - -
- - -
235,592
- (601) - -
1,777 - 27,238 235,592
$ 15,351 $ 97,260 $ 178,089 $ 235,592
105
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Special Revenue Funds
Proposition
Henderson/
Integrated
42 - Traffic
Wardman
Waste
Federal Grant
Congestion
Drainage
Management
Fund - Dreier
Relief
Assets:
Cash and investments
$
920,825
$ 1,962,091
$ 13,545
$ 319,124
Receivables:
Accounts
-
2,035
-
-
Taxes
-
366,343
-
-
Notes and loans
-
-
-
-
Accrued interest
-
1,985
-
578
Loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$
920,825
$ 2,332,454
$ 13,545
$ 319,702
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
-
$ 17,974
$ 13,545
$ 10,815
Accrued liabilities
-
23,915
-
-
Unearned revenues
-
-
-
-
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Advances from other funds
-
-
-
-
Total Liabilities
-
41,889
13,545
10,815
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
920,825
2,290,565
-
308,887
Capital improvement projects
-
-
-
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
-
-
-
-
Total Fund Balances
920,825
2,290,565
-
308,887
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
920,825
$ 2,332,454
$ 13,545
$ 319,702
1:
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Special Revenue Funds
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Loans
Grants
Prepaid costs
Deposits
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Land held for resale
Restricted for:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Underground utilities
Landscape maintenance
Library services
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Freedom
Courtyard Justice Senior Homeland
Resource Assistance Transportation Security Grant
$ 2,148 $ 21,430 $
5 - -
- - 79,341
$ 60 $ 105 $ - $ -
2,063 18,952 - -
79,341
25
2,378
$ 2,148 $ 21,435 $
107
- 79,341
- (79,341)
(79,341)
$ 79,341
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Special
Revenue Fund
Capital Projects Funds
Used Oil
Recycling
Assessment
Assessment
Assessment
Program
District 82 -1
District 84 -1
District 86 -2
Assets:
Cash and investments
$
-
$ 12,822
$ 1,094,832
$ -
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
14
1,209
-
Loans
-
-
-
-
Grants
6,466
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$
6,466
$ 12,836
$ 1,096,041
$ -
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
4,915
$
-
Accrued liabilities
1,051
-
-
Unearned revenues
-
-
-
-
Due to other governments
-
-
-
-
Due to other funds
580
-
-
41,128
Advances from other funds
-
-
-
-
Total Liabilities
6,546
-
-
41,128
Deferred Inflows of Resources:
Unavailable revenues
6,466
-
-
-
Total Deferred Inflows of Resources
6,466
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
-
-
-
Capital improvement projects
-
12,836
1,096,041
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
(6,546)
-
-
(41,128)
Total Fund Balances
(6,546)
12,836
1,096,041
(41,128)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
6,466
$ 12,836
$ 1,096,041
$ -
108
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Capital Projects Funds
109
CFD 2000 -01
CFD 2000 -03
South
Rancho
CFD 2003 -01
Etiwanda
Summit
CFD
2001 -01
Project Fund
Assets:
Cash and investments
$ 76
$
19,087
$
482,859
$ 5,581
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
-
533
-
Loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
169,315
Total Assets
$ 76
$
19,087
$
483,392
$ 174,896
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ -
$
-
$
-
$ -
Accrued liabilities
-
-
-
-
Unearned revenues
-
-
-
-
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Advances from other funds
-
-
-
-
Total Liabilities
-
-
-
-
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
-
-
-
Capital improvement projects
76
19,087
483,392
174,896
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
-
-
-
-
Total Fund Balances
76
19,087
483,392
174,896
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 76
$
19,087
$
483,392
$ 174,896
109
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Capital Projects Funds
Public Library
Etiwanda
CFD 2004 -01
CFD 2003 -01
Bond Act -
Equestrian
Rancho
Cultural
2000
Facility
Etiwanda
Center
Assets:
Cash and investments
$
32,662
$
651,539
$ 4,983
$ -
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Notes and loans
-
-
-
-
Accrued interest
-
709
6
-
Loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
187,810
184,657
Total Assets
$
32,662
$
652,248
$ 192,799
$ 184,657
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
6,128
$
-
$ -
$ -
Accrued liabilities
-
-
-
-
Unearned revenues
26,527
-
-
-
Due to other governments
-
-
-
-
Due to other funds
-
-
-
179,628
Advances from other funds
-
-
-
-
Total Liabilities
32,655
-
-
179,628
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
-
-
-
Capital improvement projects
7
652,248
192,799
5,029
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Unassigned
-
-
-
-
Total Fund Balances
7
652,248
192,799
5,029
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
32,662
$
652,248
$ 192,799
$ 184,657
110
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Loans
Grants
Prepaid costs
Deposits
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Land held for resale
Restricted for:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Underground utilities
Landscape maintenance
Library services
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
111
Capital Projects Funds
CFD 2006 -01 CFD 2006 -02 Total Nonmajor
Vintner's Amador on Governmental
Grove Route 66 Funds
$ 1,842 $ 5,937 $ 102,022,434
- - 289,139
1,126,058
- - 349
2 7 100,303
- - 1,113,748
- - 1,191,304
- - 48,343
- - 22,198
- - 1,076,211
606,810 1,963 1,440,855
$ 608,654 $ 7,907 $ 108,430,942
$ - $ - $ 3,735,988
- - 411,095
- 700,947
- - 1,113,748
- 761,021
- - 300,000
- 7,022,799
996,061
996,061
- -
48,343
22,198
1,076,211
- 12,804,633
- - 1,124, 599
- 2,461,872
- - 42,576,615
608,654 7,907 5,826,795
- - 5,229,916
- - 11,406,492
- - 12,067,149
- - 6,344,183
- - (576,924)
608,654 7,907 100,412,082
$ 608,654 $ 7,907 $ 108,430,942
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Special Revenue Funds
112
Park
Gas Tax
Recreation
Development
Beautification
Revenues:
Taxes
$ -
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
5,550,323
-
232,635
-
Charges for services
-
2,830,435
-
-
Use of money and property
98,874
998,621
170,475
18,201
Contributions
-
334,831
-
-
Developer participation
-
-
823,430
202,297
Miscellaneous
3,367
177,623
-
-
Total Revenues
5,652,564
4,341,510
1,226,540
220,498
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
-
-
139,106
-
Community services
-
4,003,012
-
-
Engineering and public works
2,520,624
-
-
902
Capital outlay
1,993,358
10,784
382,424
21,669
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
4,513,982
4,013,796
521,530
22,571
Excess (Deficiency) of Revenues
Over (Under) Expenditures
1,138,582
327,714
705,010
197,927
Other Financing Sources (Uses):
Transfers in
-
1,888
-
-
Transfers out
(83,710)
-
-
-
Total Other Financing Sources
(Uses)
(83,710)
1,888
-
-
Net Change in Fund Balances
1,054,872
329,602
705,010
197,927
Fund Balances, Beginning of Year
6,188,923
2,185,120
10,798,791
1,032,902
Fund Balances, End of Year
$ 7,243,795
$ 2,514,722
$ 11,503,801
$ 1,230,829
112
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
all Revenue Funds
83,710 301,757
- (131,420)
83,710 170,337 - -
(245,639) (96,009) 1,149,561 (90,880)
5,475,555 12,163,158 17,414,411 (80)
$ 5,229,916 $ 12,067,149 $ 18,563,972 $ (90,960)
113
Landscape
Lighting
Maintenance
Pedestrian
Districts
Districts
Transportation
Grant
$ 2,029,561
$ 9,991,602
$ - $
-
-
-
41,627
-
84,710
226,312
268,983
-
-
414
-
-
12,158
-
2,687,970
-
-
4,208
1,825,923
-
2,126,429
10,222,536
4,824,503
-
2,013,626
-
-
-
-
10,283,230
-
-
-
-
938,765
-
442,152
205,652
2,736,177
90,880
90,880
2,455,778
3,674,942
10,488,882
(329,349)
(266,346)
1,149,561
(90,880)
83,710 301,757
- (131,420)
83,710 170,337 - -
(245,639) (96,009) 1,149,561 (90,880)
5,475,555 12,163,158 17,414,411 (80)
$ 5,229,916 $ 12,067,149 $ 18,563,972 $ (90,960)
113
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Special Revenue Funds
Community
San Sevaine/
Development
Assessment
Etiwanda
Block Grant
Administration
Drainage
$ 1,068,452 $
798,704
$ 1,272,609 $
670,237
-
-
-
12,716
21,956
-
-
144,680
354,345
998,839
-
1,024,582
1,011,555
166,636
1,135,738 -
432,577 - -
- - 930
378,685 - 344,769
811,262 1,135,738 345,699
213,320 (124,183) (179,063)
SB 140
220
220
220
213,320
(179,063)
220
(124,183)
855,132
922,887
1,451,672
36,470
$ 1,068,452 $
798,704
$ 1,272,609 $
36,690
114
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
al Revenue Funds
South Lower Masi
Air Quality Etiwanda Etiwanda Commerce
Improvement Drainage Drainage Center
187,402 - 47,800 -
5,765 4,940 8,184 165
193,167 4,940 55,984 165
18,614 - - -
- 250 330 -
96,109 - - -
114,723 250 330 -
78,444 4,690 55,654 165
78,444
4,690
55,654
165
396,408
301,557
470,800
300,803
$ 474,852
$ 306,247
$ 526,454
$ 300,968
115
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
all Revenue Funds
Proposition
Library 84 - Park Bond Asset
Measure I Services Act Forfeiture
$ - $ 3,452,880 $ - $ -
2,322,077 14,016 - 8,035
- 411,556 - -
85,011 91,871 - 4,777
- 115,000 - -
c,•ru1,u00 +'Voa,aca
-
3,616,780
1,253,489
-
341,681
20,940
-
8,060
-
2,773
1,595,170
3,648,553
811,918
436,770
500,000
1&,oI'L
90,818
- yu,a is
- (78,006)
- 500,000 - -
811,918 936,770 - (78,006)
5,655,561 6,351,458 (4,377) 531,801
$ 6,467,479 $ 7,288,228 $ (4,377) $ 453,795
116
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
ial Revenue Funds
Used Oil
Recycling COPS Drainage CA State
Grant Program Grant Facilities Library
233 329,245 - 148,512
399 2,461 58,417 150
- 933,896 -
VJL JJ 1,1 VV .77/4,J 1 I'fO,VVL
55,533 - -
- - - 67,753
70 - 102,331 -
- - 358,219 84,699
/U
33,33.5
40U,33U
73L,43L
562
276,173
531,763
(3,790)
562 276,173 531,763 (3,790)
(562) 390,476 3,618,654 9,617
$ - $ 666,649 $ 4,150,417 $ 5,827
117
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
118
Special Revenue Funds
Library
AB 2928
Energy
Services &
Traffic
Litter
Efficient &
Technologies
Congestion
Reduction
Conservation
Act
Relief
Grant
Block Grant
Revenues:
Taxes
$ -
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
-
-
32,120
-
Charges for services
-
-
-
-
Use of money and property
220
1,843
317
110
Contributions
-
-
-
-
Developer participation
-
-
-
-
Miscellaneous
-
-
-
-
Total Revenues
220
1,843
32,437
110
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
-
-
-
-
Community services
-
-
-
-
Engineering and public works
-
-
32,108
-
Capital outlay
-
-
-
19,327
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
-
-
32,108
19,327
Excess (Deficiency) of Revenues
Over (Under) Expenditures
220
1,843
329
(19,217)
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
220
1,843
329
(19,217)
Fund Balances, Beginning of Year
36,840
292,663
(316)
19,121
Fund Balances, End of Year
$ 37,060
$ 294,506
$ 13
$ (96)
118
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
al Revenue Funds
Senior Safe Routes
Outreach Undergound to School COPS Hiring
Grant Utilities Program Program Grant
6,920 - 53,187 50,000
- 570,468 - -
- 173,178 - -
6,920 743,646 53,187 50,000
- - - 125,000
7,129 - - -
- 7,549 105,684 -
5,600 258,354 -
7,129 13,149 364,038 125,000
(209) 730,497 (310,851) (75,000)
75,000
(1,823)
(1,823) - - 75,000
(2,032) 730,497 (310,851) -
(1,993) 10,675,995 (31,240) -
$ (4,025) $ 11,406,492 $ (342,091) $ -
119
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Special Revenue Funds
12,720
12,720 - -
(18,658) 28 84,335 (476)
19,015 (28) (63,331) 9,876
$ 357 $ - $ 21,004 $ 9,400
120
ic,izu
CA State
auu
(18,658)
COPS Secure
Library Staff
(476)
Foothill Blvd.
Our Schools
Innovation
The Big Read
Maintenance
Grant
Fund Grant
Library Grant
$ -
$ -
$ 3,674
$ -
-
-
120,388
-
123
28
2,068
124
123
28
126,130
124
-
12,720
-
-
-
-
41,795
600
18,781
-
-
-
12,720
12,720 - -
(18,658) 28 84,335 (476)
19,015 (28) (63,331) 9,876
$ 357 $ - $ 21,004 $ 9,400
120
ic,izu
4i,iao
auu
(18,658)
(12,692)
84,335
(476)
12,720
12,720 - -
(18,658) 28 84,335 (476)
19,015 (28) (63,331) 9,876
$ 357 $ - $ 21,004 $ 9,400
120
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
al Revenue Funds
Department of Public
Drink, Drive, Homeland Resource Proposition
Lose Grant Security Grant Grants 1B
- 40,006 71,334 -
96 29 315 3,798
- - 288,163 -
UU 4U, UJJ JUU,JL/ J,I U0
413,541 -
40,006 - -
- - - 180
- 4U,000 413,34-1 IOU
96 29 (53,214) 3,618
96 29 (53,214) 3,618
1,681 (29) 80,452 231,974
$ 1,777 $ - $ 27,238 $ 235,592
121
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
al Revenue Funds
- 918,747 - 269
- 12,932 - 560,332
U.5 1,01u - Dou,ou 1
117,836 346,762 83 (551,490)
117,836 346,762 83 (551,490)
802,989 1,943,803 (83) 860,377
$ 920,825 $ 2,290,565 $ - $ 308,887
122
Proposition
Henderson/
Integrated
42 - Traffic
Wardman
Waste
Federal Grant
Congestion
Drainage
Management
Fund - Dreier
Relief
$ -
$ 1,248,294
$ -
$ -
-
950
-
-
5,075
27,307
83
9,111
112,761
-
-
-
-
1,890
-
-
117,836
1,278,441
83
9,111
- 918,747 - 269
- 12,932 - 560,332
U.5 1,01u - Dou,ou 1
117,836 346,762 83 (551,490)
117,836 346,762 83 (551,490)
802,989 1,943,803 (83) 860,377
$ 920,825 $ 2,290,565 $ - $ 308,887
122
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
al Revenue Funds
Freedom
Courtyard
Justice Senior Homeland
Resource
Assistance Transportation Security Grant
Grants
Grant Service 2005
153,570
89,622 - -
(555)
995 - -
90,617 - -
153,015
- 15,464 - 1,234
774 - - -
3,413 80,882 - 19,879
4'-101 y0,540 - ci, n.s
148,828 (5,729) - (21,113)
(65)
- - (65) -
148,828 (5,729) (65) (21,113)
(148,803) 8,107 65 (58,228)
$ 25 $ 2,378 $ - $ (79,341)
123
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Contributions
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety - police
Public safety - fire protection
Community development
Community services
Engineering and public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Special
Revenue Fund Capital Projects Funds
Used Oil
Recycling Assessment Assessment Assessment
Program District 82 -1 District 84 -1 District 86 -2
48,401 - - -
(205) 196 17,708 -
720 -
50,453 - - -
50,453 - 720 -
(2,257) 196 16,988 -
(2,257) 196 16,988 -
(4,289) 12,640 1,079,053 (41,128)
$ (6,546) $ 12,836 $ 1,096,041 $ (41,128)
124
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
125
Capital Projects Funds
CFD 2000 -01 CFD 2000 -03
South Rancho
CFD 2003 -01
Etiwanda Summit
CFD 2001 -01
Project Fund
Revenues:
Taxes
$ - $ -
$ -
$ -
Licenses and permits
- -
-
-
Intergovernmental
- -
-
-
Charges for services
- -
-
-
Use of money and property
- 110
7,814
39
Contributions
- 2
-
-
Developer participation
- -
-
-
Miscellaneous
- -
-
-
Total Revenues
- 112
7,814
39
Expenditures:
Current:
General government
- -
-
-
Public safety - police
- -
-
-
Public safety - fire protection
- -
-
-
Community development
- -
320
-
Community services
- -
-
-
Engineering and public works
- -
-
-
Capital outlay
- -
-
-
Debt service:
Principal retirement
- -
-
-
Interest and fiscal charges
- -
-
-
Total Expenditures
- -
320
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
- 112
7,494
39
Other Financing Sources (Uses):
Transfers in
- -
-
-
Transfers out
- -
-
-
Total Other Financing Sources
(Uses)
- -
-
-
Net Change in Fund Balances
- 112
7,494
39
Fund Balances, Beginning of Year
76 18,975
475,898
174,857
Fund Balances, End of Year
$ 76 $ 19,087
$ 483,392
$ 174,896
125
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Capital Projects Funds
Public Library
Etiwanda
CFD 2004 -01
CFD 2003 -01
Bond Act -
Equestrian
Rancho
Cultural
2000
Facility
Etiwanda
Center
Revenues:
Taxes
$ - $
-
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
7
-
-
-
Charges for services
-
-
-
-
Use of money and property
193
10,635
151
11
Contributions
-
-
-
-
Developer participation
-
12,000
-
-
Miscellaneous
-
-
-
-
Total Revenues
200
22,635
151
11
Expenditures:
Current:
General government
-
-
-
50
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
-
-
-
-
Community services
-
-
-
-
Engineering and public works
-
-
756,910
-
Capital outlay
-
-
-
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
-
-
756,910
50
Excess (Deficiency) of Revenues
Over (Under) Expenditures
200
22,635
(756,759)
(39)
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
200
22,635
(756,759)
(39)
Fund Balances, Beginning of Year
(193)
629,613
949,558
5,068
Fund Balances, End of Year
$ 7 $
652,248
$ 192,799
$ 5,029
126
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Capital Projects Funds
127
Total
CFD 2006 -01
CFD 2006 -02
Nonmajor
Vintner's
Amador on
Governmental
Grove
Route 66
Funds
Revenues:
Taxes
$ -
$ -
$ 16,726,011
Licenses and permits
-
-
950
Intergovernmental
-
-
10,217,697
Charges for services
-
-
3,812,459
Use of money and property
79
88
2,424,292
Contributions
-
-
738,410
Developer participation
-
-
4,929,192
Miscellaneous
-
-
3,366,710
Total Revenues
79
88
42,215,721
Expenditures:
Current:
General government
-
-
3,582,289
Public safety - police
-
-
300,769
Public safety - fire protection
-
-
40,006
Community development
-
-
10,905,866
Community services
-
-
7,737,843
Engineering and public works
-
-
6,657,739
Capital outlay
-
-
8,468,917
Debt service:
Principal retirement
-
-
8,060
Interest and fiscal charges
-
-
2,773
Total Expenditures
-
-
37,704,262
Excess (Deficiency) of Revenues
Over (Under) Expenditures
79
88
4,511,459
Other Financing Sources (Uses):
Transfers in
-
-
975,075
Transfers out
-
-
(217,018)
Total Other Financing Sources
(Uses)
-
-
758,057
Net Change in Fund Balances
79
88
5,269,516
Fund Balances, Beginning of Year
608,575
7,819
95,142,566
Fund Balances, End of Year
$ 608,654
$ 7,907
$ 100,412,082
127
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
GAS TAX
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
$6,062,643 $ 5,016,183
128
6,259,487 $ 1,243,304
aRa qnR
$ 7,243,795
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$6,188,923
$ 6,188,923
$ 6,188,923
$ -
5,181,100
5,018,330
5,550,323
531,993
56,010
61,250
98,874
37,624
-
-
3,367
3,367
11,426,033
11,268,503
11,841,487
572,984
2,792,930
2,906,110
2,652,113
253,997
2,476,040
3,262,500
2,846,177
416,323
94,420
83,710
83,710
-
5,363,390
6,252,320
5,582,000
670,320
$6,062,643 $ 5,016,183
128
6,259,487 $ 1,243,304
aRa qnR
$ 7,243,795
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
RECREATION
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Charges for services
Use of money and property
Contributions
Miscellaneous
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community services
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
129
;) L,014,lLL
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$2,185,120
$ 2,185,120
$ 2,185,120
$ -
3,081,650
2,896,410
2,830,435
(65,975)
910,410
910,150
998,621
88,471
398,260
353,660
334,831
(18,829)
180,170
178,340
177,623
(717)
-
-
1,888
1,888
6,755,610
6,523,680
6,528,518
4,838
4,648,800
4,465,770
4,003,012
462,758
-
10,790
10,784
6
4,648,800
4,476,560
4,013,796
462,764
$2,106,810
$ 2,047,120
2,514,722
$ 467,602
129
;) L,014,lLL
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PARK DEVELOPMENT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Developer participation
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget Amounts Actual
Original Final Amounts
$10,798,791
$10,798,791 $10,798,791
Variance with
Final Budget
Positive
(Negative)
-
-
232,635
232,635
118,560
113,440
170,475
57,035
89,000
693,030
823,430
130,400
11,006,351
11,605,261
12,025,331
420,070
273,310
175,950
139,106
36,844
50,000
451,600
402,424
49,176
323,310
627,550
541,530
86,020
$10,683,041
$10,977,711
11,483,801
$ 506,090
130
20,000
$11,503,801
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
BEAUTIFICATION
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
131
;P i,csu,ozo
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$1,032,902
$ 1,032,902
$ 1,032,902
$ -
9,340
11,700
18,201
6,501
80,000
80,000
202,297
122,297
1,122,242
1,124, 602
1,253,400
128,798
1,900
1,900
902
998
401,000
45,980
21,669
24,311
402,900
47,880
22,571
25,309
$ 719,342
$ 1,076,722
1,230,829
$ 154,107
131
;P i,csu,ozo
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIGHTING DISTRICTS
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Use of money and property
Developer participation
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
General government
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
$4,459,115 $ 4,458,745
132
5,229,916 $ 771,171
$ 5,229,916
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$5,475,555
$ 5,475,555
$ 5,475,555
$ -
1,958,990
1,970,590
2,029,561
58,971
56,650
53,860
84,710
30,850
2,900
3,320
12,158
8,838
94,420
83,710
83,710
-
7,588,515
7,587,035
7,685,694
98,659
2,129,400
2,128,290
2,013,626
114,664
1,000,000
1,000,000
442,152
557,848
3,129,400
3,128,290
2,455,778
672,512
$4,459,115 $ 4,458,745
132
5,229,916 $ 771,171
$ 5,229,916
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Use of money and property
Contributions
Miscellaneous
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget
Original
$12,163,158
Amounts Actual
Final Amounts
$12,163,158 $12,163,158
Variance with
Final Budget
Positive
(Negative)
9,469,750
9,765,030
9,991,602
226,572
134,010
134,330
226,312
91,982
-
420
414
(6)
200
200
4,208
4,008
301,440
301,760
301,757
(3)
22,068,558
22,364,898
22,687,451
322,553
10,627,980
11,306,100
10,350,681
955,419
335,450
519,820
361,415
158,405
100,000
131,420
131,420
-
11,063,430
11,957, 340
10, 843,516
1,113,824
$11,005,128 $10,407,558
133
11,843,935 $ 1,436,377
223,214
$12,067,149
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
TRANSPORTATION
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Developer participation
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
$11,950,981 $ 9,191,171
134
14,864,750 $ 5,673,579
fCt:LLW"i
$18,563,972
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$17,414,411
$17,414,411
$17,414,411
$ -
-
-
41,627
41,627
152,660
179,340
268,983
89,643
371,000
1,300,000
2,687,970
1,387,970
-
-
1,825,923
1,825,923
17,938,071
18,893,751
22,238,914
3,345,163
974,890
978,460
954,515
23,945
5,012,200
8,724,120
6,419,649
2,304,471
5,987,090
9,702,580
7,374,164
2,328,416
$11,950,981 $ 9,191,171
134
14,864,750 $ 5,673,579
fCt:LLW"i
$18,563,972
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PEDESTRIAN GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
135
$ (90,960)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ (80)
$ (80)
$ (80)
$ -
(80)
(80)
(80)
-
125,000
302,360
90,880
211,480
125,000
302,360
90,880
211,480
$ (125,080)
$ (302,440)
(90,960)
$ 211,480
135
$ (90,960)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2014
136
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 855,132
$ 855,132
$ 855,132
$ -
Resources (Inflows):
Intergovernmental
807,950
912,680
670,237
(242,443)
Miscellaneous
579,330
356,770
354,345
(2,425)
Amounts Available for Appropriations
2,242,412
2,124,582
1,879,714
(244,868)
Charges to Appropriation (Outflow):
Community development
448,030
448,030
432,577
15,453
Capital outlay
949,660
553,720
378,685
175,035
Total Charges to Appropriations
1,397,690
1,001,750
811,262
190,488
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 844,722
$ 1,122,832
1,068,452
$ (54,380)
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 1,068,452
136
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT ADMINISTRATION
YEAR ENDED JUNE 30, 2014
137
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 922,887
$ 922,887
$ 922,887
$ -
Resources (Inflows):
Use of money and property
11,150
8,360
12,716
4,356
Miscellaneous
1,049,170
1,049,170
998,839
(50,331)
Amounts Available for Appropriations
1,983,207
1,980,417
1,934,442
(45,975)
Charges to Appropriation (Outflow):
General government
1,195,420
1,211,890
1,148,223
63,667
Total Charges to Appropriations
1,195,420
1,211,890
1,148,223
63,667
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 787,787
$ 768,527
786,219
$ 17,692
Encumbrances
12,485
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 798,704
137
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SAN SEVAINE / ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2014
138
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$1,451,672
$ 1,451,672
$ 1,451,672
$ -
Resources (Inflows):
Use of money and property
13,850
13,190
21,956
8,766
Developer participation
26,000
60,000
144,680
84,680
Amounts Available for Appropriations
1,491,522
1,524,862
1,618,308
93,446
Charges to Appropriation (Outflow):
Engineering and public works
930
930
930
-
Capital outlay
-
839,770
839,769
1
Total Charges to Appropriations
930
840,700
840,699
1
Budgetary Fund Balance, June 30 (Budgetary Basis)
$1,490,592
$ 684,162
777,609
$ 93,447
Encumbrances
495,000
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 1,272,609
138
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SB 140
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
139
$ 36,690
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 36,470
$ 36,470
$ 36,470
$ -
-
-
220
220
36,470
36,470
36,690
220
$ 36,470
$ 36,470
36,690
$ 220
139
$ 36,690
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
General government
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget Amounts
Original Final
$ 396,408 $ 396,408
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 396,408 $ -
203,320
268,810
187,402
(81,408)
6,410
3,850
5,765
1,915
606,138
669,068
589,575
(79,493)
35,710
32,130
19,904
12,226
309,500
378,160
358,753
19,407
345,210
410,290
378,657
31,633
$ 260,928
$ 258,778
210,918
$ (47,860)
140
263,934
$ 474,852
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SOUTH ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
250 250
$ 304,537 $ 304,367
141
250 -
306,247 $ 1,880
$ 306,247
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 301,557 $ 301,557
$ 301,557
$ -
3,230 3,060
4,940
1,880
304,787 304,617
306,497
1,880
250 250
250
-
250 250
$ 304,537 $ 304,367
141
250 -
306,247 $ 1,880
$ 306,247
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LOWER ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
330 330
330 330
$ 475,550 $ 475,670
142
330 -
330 -
526,454 $ 50,784
$ 526,454
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 470,800 $ 470,800
$ 470,800
$ -
- -
47,800
47,800
5,080 5,200
8,184
2,984
475,880 476,000
526,784
50,784
330 330
330 330
$ 475,550 $ 475,670
142
330 -
330 -
526,454 $ 50,784
$ 526,454
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
MASI COMMERCE CENTER
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
143
$ 300,968
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 300,803
$ 300,803
$ 300,803
$ -
100
100
165
65
300,903
300,903
300,968
65
$ 300,903
$ 300,903
300,968
$ 65
143
$ 300,968
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
MEASUREI
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
144
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$5,655,561
$ 5,655,561
$ 5,655,561
$ -
2,339,030
2,339,030
2,322,077
(16,953)
60,650
55,810
85,011
29,201
8,055,241
8,050,401
8,062,649
12,248
1,222,650
1,284,940
1,256,903
28,037
427,000
1,014,900
951,471
63,429
1,649,650
2,299,840
2,208,374
91,466
$6,405,591
$ 5,750,561
5,854,275
$ 103,714
613,204
$ 6,467,479
144
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY SERVICES
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Intergovernmental
Charges for services
Use of money and property
Contributions
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
$5,904,708 $ 6,151,398
145
7,263,878 $ 1,112,480
24,350
$ 7,288,228
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 6,351,458
$ 6,351,458
$ 6,351,458
$ -
3,371,560
3,464,630
3,452,880
(11,750)
-
23,660
14,016
(9,644)
371,500
387,550
411,556
24,006
58,380
49,890
91,871
41,981
140,000
140,000
115,000
(25,000)
-
-
500,000
500,000
10,292, 898
10,417,188
10,936,781
519,593
4,128,690
4,151,180
3,638,984
512,196
250,000
102,740
20,940
81,800
9,500
11,870
10,206
1,664
-
-
2,773
(2,773)
4,388,190
4,265,790
3,672,903
592,887
$5,904,708 $ 6,151,398
145
7,263,878 $ 1,112,480
24,350
$ 7,288,228
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSET FORFEITURE
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety - Police
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
146
.11 43s, I U3
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 531,801
$ 531,801
$ 531,801
$ -
-
-
8,035
8,035
1,510
1,430
4,777
3,347
533,311
533,231
544,613
11,382
30,820
90,850
90,818
32
155,000
-
-
-
185,820
90,850
90,818
32
$ 347,491
$ 442,381
453,795
$ 11,414
146
.11 43s, I U3
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS PROGRAM GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety - Police
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
147
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 390,476
$ 390,476
$ 390,476
$ -
200,000
200,000
329,245
129,245
-
-
2,461
2,461
590,476
590,476
722,182
131,706
203,010
203,010
55,533
147,477
203,010
203,010
55,533
147,477
$ 387,466
$ 387,466
666,649
$ 279,183
$ 666,649
147
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
DRAINAGE FACILITIES
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
148
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$3,618,654
$ 3,618,654
$ 3,618,654
$ -
39,540
38,500
58,417
19,917
240,000
545,000
933,896
388,896
3,898,194
4,202,154
4,610,967
408,813
127,250
129,300
123,961
5,339
106,000
1,322,960
1,067,114
255,846
233,250
1,452,260
1,191,075
261,185
$ 3,664,944
$ 2,749,894
3,419,892
$ 669,998
730,525
$ 4,150,417
148
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CA STATE LIBRARY
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Contributions
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community services
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 9,617 $ 9,617 $ 9,617 $ -
172,090 148,512 (23,578)
- - 150 150
- 3,000 - (3,000)
9,617 184,707 158,279 (26,428)
18,010 117,220 95,351 21,869
- 90,340 84,699 5,641
18,010 207,560 180,050 27,510
$ (8,393) $ (22,853)
149
(21,771) $ 1,082
27,598
$ 5,827
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY SERVICES & TECHNOLOGIES ACT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community services
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
150
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 36,840
$ 36,840
$ 36,840
$ -
-
-
220
220
36,840
36,840
37,060
220
110
-
-
-
110
-
-
-
$ 36,730
$ 36,840
37,060
$ 220
$ 37,060
150
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LITTER REDUCTION GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget Amounts Actual
Original Final Amounts
$ (316) $ (316) $ (316)
44,750 45,840 32,120
- - 317
Variance with
Final Budget
Positive
(Negative)
(13,720)
317
44,434 45,524 32,121 (13,403)
45,870 45,840 42,002 3,838
45,870 45,840 42,002 3,838
$ (1,436) $ (316) (9,881) $ (9,565)
9,894
151
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ENERGY EFFICIENT & CONSERVATION BLOCK GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget Amounts
Actual
Original
Final
Amounts
$ 19,121
$ 19,121
$ 19,121
18,480
-
-
-
-
110
37,601
19,121
19,231
-
19,330
19,327
-
19,330
19,327
$ 37,601 $ (209)
152
Variance with
Final Budget
Positive
(Negative)
W %1
110
110
3
3
113
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SENIOR OUTREACH GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Parks and recreation
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (1,993) $ (1,993) $ (1,993) $ -
7,130 7,130 7,129 1
- - 1,823 (1,823)
7,130 7,130 8,952 (1,822)
$ (2,203) $ (2,203) (4,025) $ (1,822)
153
W k -1 —)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
UNDERGROUND UTILITIES
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Charges for services
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget
Original
$10,675,995
Amounts Actual
Final Amounts
$ 10,675,995 $10,675,995
Variance with
Final Budget
Positive
(Negative)
50,000
400,000
570,468
170,468
48,260
111,580
173,178
61,598
10,774,255
11,187, 575
11,419,641
232,066
13,460
13,460
7,549
5,911
661,170
105,600
5,600
100,000
674,630
119,060
13,149
105,911
$10,099,625
$ 11,068,515
11,406,492
$ 337,977
154
$11,406,492
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SAFE ROUTES TO SCHOOL PROGRAM
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (31,240) $ (31,240) $ (31,240) $ -
(31,240) 21,940 21,947 7
175,960 107,410 105,684 1,726
324,400 636,760 263,867 372,893
z> (5s1,buu) z> (i«,zsu)
155
(34 /,bu4) zl� S 14,b2'b
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS HIRING PROGRAM GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
156
Budget Amounts
Original Final
40,000 40,000
115,000 115,000 125,000 10,000
115,000 115,000 125,000 (10,000)
115,000 115,000 125,000 (10,000)
Variance with
Final Budget
Actual
Positive
Amounts
(Negative)
50,000
10,000
75,000
-
115,000 115,000 125,000 10,000
115,000 115,000 125,000 (10,000)
115,000 115,000 125,000 (10,000)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FOOTHILL BLVD. MAINTENANCE
YEAR ENDED JUNE 30, 2014
157
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 19,015
$ 19,015
$ 19,015
$ -
Resources (Inflows):
Use of money and property
-
-
123
123
Amounts Available for Appropriations
19,015
19,015
19,138
123
Charges to Appropriation (Outflow):
Engineering and public works
19,010
19,090
18,781
309
Total Charges to Appropriations
19,010
19,090
18,781
309
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 5
$ (75)
357
$ 432
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 357
157
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS SECURE OUR SCHOOLS GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety - Police
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (28) $ (28) $ (28) $ -
2,660 29,220 - (29,220)
- - 28 28
12,720 12,720 12,720 -
15,352 41,912 12,720 (29,192)
15,380 10,870 12,720 (1,850)
15,380 10,870 12,720 (1,850)
$ (28) $ 31,042 - $ (31,042)
158
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CA STATE LIBRARY STAFF INNOVATION FUND GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Parks and recreation
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
$ (118,331) $ 45,669
159
21,004 $ (24,665)
$ 21,004
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ (63,331)
$ (63,331)
$ (63,331)
$ -
-
-
3,674
3,674
-
168,000
120,388
(47,612)
-
-
2,068
2,068
(63,331)
104,669
62,799
(41,870)
55,000
59,000
41,795
17,205
55,000
59,000
41,795
17,205
$ (118,331) $ 45,669
159
21,004 $ (24,665)
$ 21,004
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
THE BIG READ LIBRARY GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Parks and recreation
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 9,876 $ 9,876 $ 9,876 $ -
9,876 9,876 10,000 124
3,600 600 600 -
3,600 600 600 -
$ 6,276 $ 9,276 9,400 $ 124
160
w
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
DEPARTMENT OF HOMELAND SECURITY GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety - fire protection
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (29) $ (29) $ (29) $ -
37,940 60,970 40,006 (20,964)
- - 29 29
37,911 60,941 40,006 (20,935)
40,970 60,970 40,006 20,964
40,970 60,970 40,006 20,964
$ (3,059) $ (29) - $ 29
161
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PUBLIC RESOURCE GRANTS
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Contributions
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 77,732 $ 21,932 27,238 $ 5,306
162
.p L /,LJO
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 80,452 $ 80,452
$ 80,452
$ -
- 37,240
71,334
34,094
- -
315
315
123,840 319,270
288,163
(31,107)
$ 77,732 $ 21,932 27,238 $ 5,306
162
.p L /,LJO
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 1B
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget Amounts
Original Final
$ 231,974 $ 231,974
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 231,974 $ -
180 180 180 -
180 180 180 -
$ 234,274 $ 234,144 235,592 $ 1,448
163
� LJJ, J.7L
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
INTEGRATED WASTE MANAGEMENT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Licenses and permits
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
164
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$1,943,803
$ 1,943,803
$ 1,943,803
$ -
1,122,220
1,123,870
1,248,294
124,424
-
850
950
100
24,010
17,290
27,307
10,017
-
-
1,890
1,890
3,090,033
3,085,813
3,222,244
136,431
1,094,980
1,171,620
925,777
245,843
-
18,990
12,932
6,058
1,094,980
1,190,610
938,709
251,901
$1,995,053
$ 1,895,203
2,283,535
$ 388,332
7,030
$ 2,290,565
164
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 42 - TRAFFIC CONGESTION MITIGATION
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget Amounts
Original Final
$ 860,377 $ 860,377
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 860,377 $ -
1,430
1,430
269
1,161
71,390
570,380
560,332
10,048
.➢ OV I,VCr �p Ly,F,JJ!
165
JV0,00 1 10 I�F,JJV
yJ JV V,VVI
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FREEDOM COURTYARD RESOURCE GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community services
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (148,803) $ (148,803) $ (148,803) $ -
- 155,630 153,570 (2,060)
- - (555) (555)
(148,803) 6,827 4,212 (2,615)
780 774 6
- 5,470 3,413 2,057
6,250 4,187 2,063
$ (148,803) $ 577 25 $ (552)
Budgetary Fund Balance, June 30 (GAAP Basis) $ 25
.:
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
JUSTICE ASSISTANCE GRANT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 8,107 $ 8,107 $ 8,107 $ -
40,000 86,050 89,622 3,572
- 70 995 925
48,107 94,227 98,724 4,497
160 15,470 15,464 6
- 78,740 80,882 (2,142)
160 94,210 96,346 (2,136)
$ 47,947 $ 17 2,378 $ 2,361
$ 2,378
167
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HOMELAND SECURITY GRANT 2005
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
168
$ (79,341)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ (58,228)
$ (58,228)
$ (58,228)
$ -
(58,228)
(58,228)
(58,228)
-
1,240
1,234
6
30,140
19,879
10,261
31,380
21,113
10,267
$ (58,228)
$ (89,608)
(79,341)
$ 10,267
168
$ (79,341)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
USED OIL RECYCLING PROGRAM
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
$ (19,589) $ (4,289)
169
(6,546) $ (2,257)
$ (6,546)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ (4,289)
$ (4,289)
$ (4,289)
$ -
32,930
52,670
48,401
(4,269)
-
-
(205)
(205)
28,641
48,381
43,907
(4,474)
48,230
52,670
50,453
2,217
48,230
52,670
50,453
2,217
$ (19,589) $ (4,289)
169
(6,546) $ (2,257)
$ (6,546)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 82 -1
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
170
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 12,640
$ 12,640
$ 12,640
$ -
130
120
196
76
12,770
12,760
12,836
76
$ 12,770
$ 12,760
12,836
$ 76
$ 12,836
170
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 84 -1
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriation
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
171
$ 1,096,041
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$1,079,053
$ 1,079,053
$ 1,079,053
$ -
11,560
10,950
17,708
6,758
1,090,613
1,090,003
1,096,761
6,758
720
720
720
-
720
720
720
-
$1,089,893
$ 1,089,283
1,096,041
$ 6,758
171
$ 1,096,041
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2000 -01 SOUTH ETIWANDA
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 76 $ 76 $ 76 $ -
10 - - -
86 76 76 -
$ 86 $ 76 76 $ -
172
� re
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2000 -03 RANCHO SUMMIT
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Contributions
Amounts Available for Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
173
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 18,975
$ 18,975
$ 18,975
$ -
1,200
-
110
110
-
-
2
2
20,175
18,975
19,087
112
$ 20,175
$ 18,975
19,087
$ 112
$ 19,087
173
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
C F D 2001 -01
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Total Charges to Appropriation
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
320 320
$ 480,688 $ 480,408
174
320 -
483,392 $ 2,984
$ 483,392
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 475,898 $ 475,898
$ 475,898
$ -
5,110 4,830
7,814
2,984
481,008 480,728
483,712
2,984
320 320
$ 480,688 $ 480,408
174
320 -
483,392 $ 2,984
$ 483,392
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2003 -01 PROJECT FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Budget Amounts
Original Final
$ 174,857 $ 174,857
100 -
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 174,857 $ -
174,957
174,857
174,896
39
$ 174,957
$ 174,857
174,896 $
39
175
174,896
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2004 -01 RANCHO ETIWANDA
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public works
Capital outlay
Total Charges to Appropriation
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
176
$ 192,799
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 949,558
$ 949,558
$ 949,558
$ -
170
40
151
111
949,728
949,598
949,709
111
-
-
756,910
(756,910)
500,000
500,000
-
500,000
500,000
500,000
756,910
(256,910)
$ 449,728
$ 449,598
192,799
$ (256,799)
176
$ 192,799
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2003 -01 CULTURAL CENTER
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriation
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 5,068 $ 5,068 $ 5,068 $ -
130 - 11 11
5,198 5,068 5,079 11
50 50 50 -
50 50 50 -
$ 5,148 $ 5,018 5,029 $ 11
$ 5,029
177
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006 -01 VINTNER'S GROVE
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Capital outlay
Total Charges to Appropriation
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
178
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 608,575
$ 608,575
$ 608,575
$ -
320
10
79
69
608,895
608,585
608,654
69
100,000
100,000
-
100,000
100,000
100,000
-
100,000
$ 508,895
$ 508,585
608,654
$ 100,069
$ 608,654
178
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006 -02 AMADOR ON ROUTE 66
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 7,819 $ 7,819 $ 7,819 $ -
180 60 88 28
7,999 7,879 7,907 28
$ 7,999 $ 7,879 7,907 $ 28
$ 7,907
179
THIS PAGE INTENTIONALLY LEFT BLANK
180
CITY OF RANCHO CUCAMONGA
Internal Service Funds
Internal service funds are used to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the government and to other government
units, on a cost reimbursement basis.
Equipment and Vehicle Replacement — Established to account for the accumulation of user charges to
various City departments and the costs associated with replacing the City's vehicles.
Computer Equipment /Technology Replacement — Established to account for the accumulation of
resources and the costs associated with replacing the City's data processing equipment and maintaining
current technology.
181
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2014
Assets:
Current:
Cash and investments
Receivables:
Accrued interest
Total Current Assets
Noncurrent:
Capital assets - net of accumulated depreciation
Total Noncurrent Assets
Total Assets
Liabilities and Net Position:
Liabilities:
Current:
Accounts payable
Capital leases
Total Current Liabilities
Noncurrent:
Capital leases
Total Noncurrent Liabilities
Total Liabilities
Net Position:
Net investment in capital assets
Unrestricted
Total Net Position
Total Liabilities and Net Position
182
Computer
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total
$ 8,626,213 $ 3,535,554 $ 12,161,767
9,766 4,017 13,783
8,635,979 3,539,571 12,175,550
1,427,449 2,379,084 3,806,533
1,427,449 2,379,084 3,806,533
$ 10,063,428 $ 5,918,655 $ 15,982,083
$ 64,179
$ 68,126
$ 132,305
62,412
434,581
496,993
126,591
502,707
629,298
177,265
1,327,608
1,504,873
177,265
1,327,608
1,504, 873
303,856
1,830,315
2,134,171
1,187,772
616,895
1,804,667
8,571,800
3,471,445
12,043,245
9,759,572
4,088,340
13,847,912
$ 10,063,428 $ 5,918,655 $ 15,982,083
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2014
Computer
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total
Operating Revenues:
Sales and service charges $ - $ 85,680 $ 85,680
Total Operating Revenues - 85,680 85,680
Operating Expenses:
Maintenance and operations
Depreciation expense
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Interest revenue
Interest expense
Total Nonoperating
Revenues(Expenses)
Income (Loss) Before Transfers
Transfers in
Changes in Net Position
Net Position:
Beginning of Year
End of Fiscal Year
183
98,294 1,145,188 1,243,482
SAO 000 con con 4 n0A OCc
842,127 1,665,720 2,507,847
(842,127) (1,580,040) (2,422,167)
127,689 79,600 207,289
(1,596) (34,526) (36,122)
126,093 45,074 171,167
(716,034) (1,534,966) (2,251,000)
- 578,653 578,653
(716,034) (956,313) (1,672,347)
10,475,606 5,044,653 15,520,259
$ 9,759,572 $ 4,088,340 $ 13,847,912
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2014
Cash Flows from Operating Activities:
Cash received from customers and users
Cash paid to suppliers for goods and services
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non - Capital
Financing Activities:
Cash transfers in
Net Cash Provided (Used) by
Non - Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets
Principal paid on capital debt
Interest paid on capital debt
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation
Increase (decrease) in accounts payable
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Equipment
and Vehicle
Replacement
(270,249)
(270,249)
Computer
Equipment/
Technology
Replacement
$ 85,680
(1,199,054)
(1,113, 374)
T^f � I
$ 85,680
(1,469,303)
(1,383,623)
578,653 578,653
578,653 578,653
(219,308)
(190,835)
(410,143)
(69,051)
(442,746)
(511,797)
(1,596)
(34,526)
(36,122)
(289,955)
(668,107)
(958,062)
122,250
77,178
199,428
122,250
77,178
199,428
(437,954)
(1,125,650)
(1,563,604)
9,064,167
4,661,204
13,725,371
$ 8,626,213
$ 3,535,554
$ 12,161,767
$ (842,127)
$ (1,580,040)
$ (2,422,167)
743,833
520,532
1,264,365
(171,955)
(53,866)
(225,821)
571,878
466,666
1,038,544
$ (270,249) $ (1,113,374) $ (1,383,623)
Non -Cash Investing, Capital, and Financing Activities:
There was no non -cash investing, capital and financing activities in the current fiscal year.
184
CITY OF RANCHO CUCAMONGA
Agency Funds
Agency funds are used to account for assets held by the City as trustee or agent for individuals, private
organizations, or other governmental units, and /or other funds.
Special Deposits Fund - Established to account for all deposits held by the City in its fiduciary capacity.
Assessment District 82 -1 Fund - Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation proper coupons.
Assessment District 84 -2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 85 -PD Fund - Established to account for assessments received under the Refunding
Act of 1984 for 1915 Improvement Act Bonds and Landscape /Lighting Act of 1972. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District 88 -2 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Assessment District 91 -2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Community Facilities District 93 -3 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Assessment District 99 -1 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Community Facilities District 2000 -01 South Etiwanda Fund — Established to account for assessments
received under the Mello -Roos Community Facilities Act of 1982. Assessments received are restricted
for payment of principal, interest and penalties thereon, upon presentation of proper coupons.
Community Facilities District 2000 -02 Rancho Cucamonga Corporate Park Fund — Established to account
for assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Assessment District No. 93 -1 Masi Commerce Center Fund - Established to account for assessments
received under the Improvement Bond Act of 1915. Assessments received are restricted for payment of
principal, interest and penalties thereon, upon presentation of proper coupons.
185
CITY OF RANCHO CUCAMONGA
Agency Funds
(Continued)
Community Facilities District No. 2001 -01 Special Tax Bonds, Series 2001 -A Fund - Established to
account for assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District No. 2001 -01 Special Tax Bonds, Series 2001 -B Fund - Established to
account for assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments
received are restricted for payment of principal, interest and penalties thereon, upon presentation of
proper coupons.
Community Facilities District 2003 -01 Series A Fund - This fund is used for the Community Facilities
District 2003 -01 bond redemption process. The Bond Redemption fund is a short -term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2003 -01 Series B Fund - This fund is used for the Community Facilities
District 2003 -01 bond redemption process. The Bond Redemption fund is a short -term rotating fund,
generally used to consolidate the collections received from the payments of the property owners upon
payment of their annual assessments at the time of payment of their tax bills. Furthermore, the monies in
this fund are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2000 -03 Rancho Summit Redemption Fund - Established to account for
assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District 2000 -03 Rancho Summit Reserve Fund - Established to account for the
reserve fund held by the trustee.
Community Facilities District 2004 -01 Fund - This fund is used for the Community Facilities District
2004 -01 bond redemption process. The Bond Redemption fund is a short -term rotating fund, generally
used to consolidate the collections received from the payments of the property owners upon payment of
their annual assessments at the time of payment of their tax bills. Furthermore, the monies in this fund
are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2000 -03 Park Maintenance Fund - This fund is used for the maintenance of
parks and parkways located within the Community Facilities District No. 2000 -03. The District is located
south of Summit Avenue on the east and west sides of Wardman Bullock Road.
Community Facilities District 2006 -01 Redemption Fund - This fund was established to account for
monies deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Community Facilities District 2006 -02 Redemption Fund - This fund was established to account for
monies deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Employee Deduction Account Fund - Established to account for the contribution by City employees
towards specific employee -paid benefits.
Assessment District No. 82 -2 - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
:.
THIS PAGE INTENTIONALLY LEFT BLANK
187
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2014
Liabilities:
Accounts payable $ 6,913 $ - $ - $ 87,111
Accrued liabilities - - - 19,596
Deposits payable 8,439,628 - - -
Payable to trustee - 46 46 935,971
Due to external parties /other agencies - - - -
Total Liabilities $ 8,446,541 $ 46 $ 46 $ 1,042,678
188
Special
Assessment
Assessment
Assessment
Deposits
District 82 -1
District 84 -2
District 85 -PD
Assets:
Cash and investments
$ 8,395,078
$ 46
$ 46
$ 1,027,666
Receivables:
Accounts
2,000
-
-
-
Taxes
49,463
-
-
14,066
Accrued interest
-
-
-
946
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$ 8,446,541
$ 46
$ 46
$ 1,042,678
Liabilities:
Accounts payable $ 6,913 $ - $ - $ 87,111
Accrued liabilities - - - 19,596
Deposits payable 8,439,628 - - -
Payable to trustee - 46 46 935,971
Due to external parties /other agencies - - - -
Total Liabilities $ 8,446,541 $ 46 $ 46 $ 1,042,678
188
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2014 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Payable to trustee
Due to external parties /other agencies
Total Liabilities
$ 7,540 $ - $ - $ -
- 1,287 - -
5,157,984 107,366 847,404 2,046,148
�p i, loo,uc -+ 1p 1u0,0Z)o y owi,•+u•+ 'D 1-+0
189
Assessment
Assessment
CFD 88 -2
District 91 -2
CFD 93 -3
District 99 -1
$ 5,160,565
$ 108,305
$ 806,827
$ 293,377
-
-
39,874
7,746
1,103
231
-
-
3,856
117
703
324
-
-
-
1,744,701
$ 5,165,524
$ 108,653
$ 847,404
$ 2,046,148
$ 7,540 $ - $ - $ -
- 1,287 - -
5,157,984 107,366 847,404 2,046,148
�p i, loo,uc -+ 1p 1u0,0Z)o y owi,•+u•+ 'D 1-+0
189
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Payable to trustee
Due to external parties /other agencies
Total Liabilities
CFD 2000 -02
Rancho
CFD 2000 -01 Cucamonga AD 93 -1 Masi
South Corporate Commerce CFD 2001 -01
$ 96,402
$ 424,002
$ 486,670
$ 947,712
-
-
-
100,000
686
-
-
12,945
69
240
432
4
65,800
540,700
242,500
709,358
$ 162,957
$ 964,942
$ 729,602
$ 1,770,019
15,000 - - -
147,957 964,942 729,602 1,770,019
190
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2014 (CONTINUED)
CFD 2000 -03
Rancho
CFD 2001 -01 CFD 2003 -01 CFD 2003 -01 Summit
Series B Series A Series B Redemption
Assets:
Cash and investments $ 53,019 $ 577,346 $ 208,647 $ 1,354,346
Receivables:
Accounts
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Payable to trustee
Due to external parties /other agencies
Total Liabilities
753 - 6,430
- 344 140 1,229
66,821 1,432,796 132,478 -
$ 119,840 $ 2,011,239 $ 341,265 $ 1,362,005
119,840 2,011,239 341,265 1,362,005
$ 779,540 $ Z,077,Z39 $ 349,Zb5 $ 1,36Z,005
191
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Payable to trustee
Due to external parties /other agencies
Total Liabilities
CFD 2000 -03
Rancho CFD 2000 -03
Summit Park
Reserve CFD 2004 -01 Maintenance CFD 2006 -01
$ - $ 1,790,082 $ 589,177 $ 654,983
54,494 3,003 16,356
- 1,482 619 565
661,648 1,189,477 - 379,647
$ 661,648 $ 3,035,535 $ 592,799 $ 1,051,551
$ - $ - $ 30,707 $ -
6,944 -
661,648 3,035,535 555,148 1,051,551
� ooi,o•+o � �,wa,aoa � a5c,r55 � i,va�,aai
192
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2014
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Payable to trustee
Due to external parties /other agencies
Total Liabilities
Employee
Deduction Assessment
CFD 2006 -02 Account District 82 -2 Total
$ 360,527 $ 58,574 $ 5 $ 23,393,402
- - - 149,620
- - - 159,530
307 - - 11,377
197,710 - - 7,363,636
$ 558,544 $ 58,574 $ 5 $ 31,077,565
$ - $ 815 $ - $ 133,086
- - 27,827
- - - 8,454,628
558,544 - 5 22,404,265
- 57,759 - 57,759
$ 558,544 $ 58,574 $ 5 $ 31,077,565
193
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2014
Liabilities:
Payable to trustee
$
Balance
$
-
$
-
$
Balance
Total Liabilities
$
711/2013
Additions
Deductions
$
6/30/2014
Special Deposits
46
Assessment District 85 -PD
Assets:
Assets:
Cash and investments
$
7,692,320
$
1,799,214
$
1,096,456
$
8,395,078
Receivables:
1,027,666
Receivables:
Accounts
1,500
799
299
2,000
Taxes
-
47,637
49,463
47,637
49,463
Total Assets
$
7,741,457
$
1,849,476
$
1,144,392
$
8,446,541
Liabilities:
946
Total Assets
$
1,201,413
$
1,417,815
$
1,576,550
Accounts payable
$
13,012
$
1,132,710
$
1,138,809
$
6,913
Deposits payable
7,728,445
$
2,130,694
$
1,419,511
$
8,439,628
Total Liabilities
$
7,741,457
$
3,263,404
$
2,558,320
$
8,446,541
Assessment District 82 -1
19,596
Payable to trustee
1,136,817
1,439,584
1,640,430
Assets:
935,971
Total Liabilities
$
1,201,413
$
1,991,564
$
2,150,299
Cash and investments
$
46
$
-
$
-
$
46
Total Assets
$
46
$
-
$
-
$
46
Liabilities:
Payable to trustee
$
46
$
-
$
-
$
46
Total Liabilities
$
46
$
-
$
-
$
46
Assessment District 84 -2
Assets:
Cash and investments
$
46
$
-
$
-
$
46
Total Assets
$
46
$
-
$
-
$
46
Liabilities:
Payable to trustee
$
46
$
-
$
-
$
46
Total Liabilities
$
46
$
-
$
-
$
46
Assessment District 85 -PD
Assets:
Cash and investments
$
1,187,059
$
1,399,815
$
1,559,208
$
1,027,666
Receivables:
Accounts
-
2,020
2,020
-
Taxes
13,775
14,066
13,775
14,066
Accrued interest
579
1,914
1,547
946
Total Assets
$
1,201,413
$
1,417,815
$
1,576,550
$
1,042,678
Liabilities:
Accounts payable
$
44,139
$
532,384
$
489,412
$
87,111
Accrued liabilities
20,457
19,596
20,457
19,596
Payable to trustee
1,136,817
1,439,584
1,640,430
935,971
Total Liabilities
$
1,201,413
$
1,991,564
$
2,150,299
$
1,042,678
194
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2014
Assessment District 91 -2
Assets:
$
Balance
$
1,287
Cash and investments
$ 124,630
$ 36,202
Balance
$ 108,305
Receivables:
711/2013
Additions
Deductions
6/30/2014
CFD 88 -2
231
290
231
Accrued interest
71
117
71
117
Assets:
$ 124,991
$ 36,550
$ 52,888
$ 108,653
Cash and investments
$
5,136,852
$
342,840
$
319,127
$
5,160,565
Receivables:
Cash and investments
$
771,944
$
395,578
$
360,695
Taxes
806,827
-
1,103
-
1,103
Accrued interest
1,935
7,116
5,195
3,856
Restricted assets:
39,874
Accrued interest
322
703
322
Cash and investments with fiscal agents
703
23,266
-
23,266
-
Total Assets
$
5,162,053
$
351,059
$
347,588
$
5,165,524
Liabilities:
-
Total Assets
$
810,315
$
436,155
$
399,066
Accounts payable
$
16,065
$
90,597
$
99,122
$
7,540
Payable to trustee
5,145,988
$
363,637
$
351,641
$
5,157,984
Total Liabilities
$
5,162,053
$
454,234
$
450,763
$
5,165,524
Assessment District 91 -2
Assets:
$
1,187
$
1,287
Cash and investments
$ 124,630
$ 36,202
$ 52,527
$ 108,305
Receivables:
123,804
37,624
Taxes
290
231
290
231
Accrued interest
71
117
71
117
Total Assets
$ 124,991
$ 36,550
$ 52,888
$ 108,653
Liabilities:
Accrued liabilities
$
1,187
$
1,287
$
1,187
$
1,287
Payable to trustee
123,804
37,624
54,062
107,366
Total Liabilities
$
124,991
$
38,911
$
55,249
$
108,653
CFD 93 -3
Assets:
Cash and investments
$
771,944
$
395,578
$
360,695
$
806,827
Receivables:
Accounts
-
39,874
-
39,874
Accrued interest
322
703
322
703
Restricted assets:
Cash and investments with fiscal agents
38,049
-
38,049
-
Total Assets
$
810,315
$
436,155
$
399,066
$
847,404
Liabilities:
Accounts payable
$
-
$
1,000
$
1,000
$
-
Payable to trustee
810,315
435,453
398,364
847,404
Total Liabilities
$
810,315
$
436,453
$
399,364
$
847,404
195
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2014
Assessment District 99 -1
Assets:
Cash and investments
Receivables:
Accounts
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2000 -01 South Etiwanda
Assets:
Cash and investments
Receivables:
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Accounts payable
Deposits payable
Payable to trustee
Total Liabilities
CFD 2000 -02 Rancho Cucamonga Corporate Park
Assets:
Cash and investments
Receivables:
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Accounts payable
Payable to trustee
Total Liabilities
Balance Balance
$
289,352
$
4,909
$
884
$
293,377
7,746
-
-
7,746
193
325
194
324
1,671,146
73,565
10
1,744,701
$
1,968,437
$
78,799
$
1,088
$
2,046,148
$
1,968,437
$
78,521
$
810
$
2,046,148
$
1,968,437
$
78,521
$
810
$
2,046,148
$
83,492
$
93,537
$
80,627
$
96,402
127
687
128
686
34
69
34
69
90,290
65,800
90,290
65,800
$
173,943
$
160,093
$
171,079
$
162,957
$
-
$
1,500
$
1,500
$
-
-
15,000
-
15,000
$
173,943
$
210,822
$
236,808
$
147,957
$
173,943
$
227,322
$
238,308
$
162,957
$
405,496
$
543,087
$
524,581
$
424,002
1,194
-
1,194
-
237
240
237
240
540,709
8,162
8,171
540,700
$
947,636
$
551,489
$
534,183
$
964,942
$
-
$
3,513
$
3,513
$
-
947,636
551,256
533,950
964,942
$
947,636
$
554,769
$
537,463
$
964,942
CITY OF RANCHO CUCAMONGA
$
1,802,295
$
1,533,349
$
1,565,625
$
1,770,019
COMBINING STATEMENT OF CHANGES IN ASSETS
AND
LIABILITIES
$
1,533,349
$
1,565,625
$
1,770,019
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2014
Cash and investments
$
Balance
$
65,906
$
62,991
$
Balance
Restricted assets:
711/2013
Additions
Deductions
6/30/2014
AD 93 -1 Masi Commerce Center
Cash and investments with fiscal agents
-
68,119
1,298
Assets:
66,821
Total Assets
$
50,104
$
134,025
$
64,289
Cash and investments
$
473,567
$
254,793
$
241,690
$
486,670
Receivables:
Payable to trustee
$
50,104
$
134,026
$
64,290
Accrued interest
119,840
211
$
432
$
211
$
432
Restricted assets:
119,840
Cash and investments with fiscal agents
242,500
3
3
242,500
Total Assets
$
716,278
$
255,228
$
241,904
$
729,602
Liabilities:
Accounts payable
$
-
$
2,500
$
2,500
$
-
Payable to trustee
716,278
254,796
241,472
729,602
Total Liabilities
$
716,278
$
257,296
$
243,972
$
729,602
CFD 2001 -01 Series A
Assets:
Cash and investments
$
920,456
$
795,359
$
768,103
$
947,712
Receivables:
Accounts
100,000
-
-
100,000
Taxes
5,647
12,945
5,647
12,945
Accrued interest
2
4
2
4
Restricted assets:
Cash and investments with fiscal agents
776,190
724,761
791,593
709,358
Total Assets
$
1,802,295
$
1,533,069
$
1,565,345
$
1,770,019
Liabilities:
Payable to trustee
$
1,802,295
$
1,533,349
$
1,565,625
$
1,770,019
Total Liabilities
$
1,802,295
$
1,533,349
$
1,565,625
$
1,770,019
CFD 2001 -01 Series B
Assets:
Cash and investments
$
50,104
$
65,906
$
62,991
$
53,019
Restricted assets:
Cash and investments with fiscal agents
-
68,119
1,298
66,821
Total Assets
$
50,104
$
134,025
$
64,289
$
119,840
Liabilities:
Payable to trustee
$
50,104
$
134,026
$
64,290
$
119,840
Total Liabilities
$
50,104
$
134,026
$
64,290
$
119,840
197
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2014
Liabilities:
Balance
-
$
Balance
$
711/2013
Additions
Deductions
6/30/2014
CFD 2003 -01 Series A
$ 7,000
$
-
Payable to trustee
Assets:
2,296,929
15,925,540
16,211,230
$
Cash and investments
$ 831,478
$ 1,016,395
$ 1,270,527
$ 577,346
Receivables:
$
2,011,239
CFD 2003 -01 Series B
Taxes
510
754
511
753
Accrued interest
441
344
441
344
Restricted assets:
Cash and investments
$
162,645
Cash and investments with fiscal agents
1,464,500
14,907,391
14,939,095
1,432,796
Total Assets
$ 2,296,929
$15,924,884
$16,210,574
$ 2,011,239
Liabilities:
$
-
$
3,918
$
3,918
Accounts payable
$
-
$ 7,000
$ 7,000
$
-
Payable to trustee
3,545,368
2,296,929
15,925,540
16,211,230
$
2,011,239
Total Liabilities
$
2,296,929
$15,932,540
$16,218,230
$
2,011,239
CFD 2003 -01 Series B
Assets:
Assets:
Cash and investments
$
162,645
$ 221,483
$ 175,481
$
208,647
Receivables:
$
698,101
$
1,354,346
Receivables:
Accrued interest
60
140
60
140
Restricted assets:
2,977
6,430
2,977
Cash and investments with fiscal agents
6,430
292,979
3,209,467
3,369,968
132,478
Total Assets
$
455,684
$ 3,431,090
$ 3,545,509
$
341,265
Liabilities:
Accounts payable
$
-
$
3,918
$
3,918
$
-
Payable to trustee
455,684
3,430,949
3,545,368
341,265
Total Liabilities
$
455,684
$
3,434,867
$
3,549,286
$
341,265
CFD 2000 -03 Rancho Summit Redemption
Assets:
Cash and investments
$
1,288,035
$
764,412
$
698,101
$
1,354,346
Receivables:
Taxes
2,977
6,430
2,977
6,430
Accrued interest
526
2,123
1,420
1,229
Restricted assets:
Cash and investments with fiscal agents
13
3,812
3,825
-
Total Assets
$
1,291,551
$
776,777
$
706,323
$
1,362,005
Liabilities:
Accounts payable
$
-
$
3,500
$
3,500
$
-
Payable to trustee
1,291,551
775,548
705,094
1,362,005
Total Liabilities
$
1,291,551
$
779,048
$
708,594
$
1,362,005
198
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2014
199
Balance
Balance
711/2013
Additions
Deductions
6/30/2014
CFD 2000 -03 Rancho Summit Reserve
Assets:
Restricted assets:
Cash and investments with fiscal agents
$
665,453
$
-
$
3,805
$
661,648
Total Assets
$
665,453
$
-
$
3,805
$
661,648
Liabilities:
Payable to trustee
$
665,453
$
7
$
3,812
$
661,648
Total Liabilities
$
665,453
$
7
$
3,812
$
661,648
CFD 2004 -01
Assets:
Cash and investments
$
2,617,925
$
3,170,552
$
3,998,395
$
1,790,082
Receivables:
Taxes
8,821
54,494
8,821
54,494
Accrued interest
908
3,016
2,442
1,482
Restricted assets:
Cash and investments with fiscal agents
2,810,462
41,087,209
42,708,194
1,189,477
Total Assets
$
5,438,116
$44,315,271
$46,717,852
$
3,035,535
Liabilities:
Accounts payable
$
1,700
$
36,950
$
38,650
$
-
Payable to trustee
5,436,416
42,533,019
44,933,900
3,035,535
Total Liabilities
$
5,438,116
$42,569,969
$44,972,550
$
3,035,535
CFD 2000 -03 Park Maintenance
Assets:
Cash and investments
$
771,807
$
392,544
$
575,174
$
589,177
Receivables:
Taxes
3,651
3,003
3,651
3,003
Accrued interest
410
619
410
619
Total Assets
$
775,868
$
396,166
$
579,235
$
592,799
Liabilities:
Accounts payable
$
7,192
$
209,262
$
185,747
$
30,707
Accrued liabilities
7,688
6,944
7,688
6,944
Payable to trustee
760,988
404,981
610,821
555,148
Total Liabilities
$
775,868
$
621,187
$
804,256
$
592,799
CFD 2006 -01
Assets:
Cash and investments
$
592,750
$
468,661
$
406,428
$
654,983
Receivables:
Taxes
-
16,356
-
16,356
Accrued interest
249
565
249
565
Restricted assets:
Cash and investments with fiscal agents
379,650
38
41
379,647
Total Assets
$
972,649
$
485,620
$
406,718
$
1,051,551
Liabilities:
Accounts payable
$
-
$
3,500
$
3,500
$
-
Payable to trustee
972,649
485,055
406,153
1,051,551
Total Liabilities
$
972,649
$
488,555
$
409,653
$
1,051,551
199
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2014
Liabilities:
Balance
Balance
711/2013
Additions
Deductions
6/30/2014
CFD 2006 -02
$ 3,500
$
3,500
$
Assets:
Payable to trustee
512,304
272,902
Cash and investments
$ 313,025
$ 272,832
$ 225,330
$ 360,527
Receivables:
512,304
$ 276,402
$
230,162
Taxes
1,408
-
1,408
-
Accrued interest
130
307
130
307
Restricted assets:
Cash and investments with fiscal agents
197,741
51
82
197,710
Total Assets
$ 512,304
$ 273,190
$ 226,950
$ 558,544
Liabilities:
Accounts payable
$
-
$ 3,500
$
3,500
$
-
Payable to trustee
512,304
272,902
226,662
558,544
Total Liabilities
$
512,304
$ 276,402
$
230,162
$
558,544
Employee Deduction Account
Assets:
Cash and investments
$
57,314
$ 356,062
$
354,802
$
58,574
Total Assets
$
57,314
$ 356,062
$
354,802
$
58,574
Liabilities:
Accounts payable
$
685
$ 4,413
$
4,283
$
815
Due to external parties /other agencies
56,629
220,933
219,803
57,759
Total Liabilities
$
57,314
$ 225,346
$
224,086
$
58,574
Assessment District 82 -2
Assets:
Cash and investments
$
5
$ -
$
-
$
5
Total Assets
$
5
$ -
$
-
$
5
Liabilities:
Payable to trustee
$
5
$ -
$
-
$
5
Total Liabilities
$
5
$ -
$
-
$
5
Totals - All Agency Funds
Assets:
Cash and investments
$
23,770,348
$12,394,181
$12,771,127
$
23,393,402
Receivables:
Accounts
109,246
42,693
2,319
149,620
Taxes
86,037
159,532
86,039
159,530
Accrued interest
6,308
18,034
12,965
11,377
Restricted assets:
Cash and investments with fiscal agents
9,192,948
60,148,378
61,977,690
7,363,636
Total Assets
$
33,164,887
$72,762,818
$74,850,140
$ 31,077,565
Liabilities:
Accounts payable
$
82,793
$ 2,036,247
$
1,985,954
$
133,086
Accrued liabilities
29,332
27,827
29,332
27,827
Deposits payable
7,728,445
2,145,694
1,419,511
8,454,628
Payable to trustee
25,267,688
68,867,069
71,730,492
22,404,265
Due to external parties /other agencies
56,629
220,933
219,803
57,759
Total Liabilities
$
33,164,887
$73,297,770
$75,385,092
$
31,077,565
WIN
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2014
Statistical Section
Certain schedules recommended for inclusion in Comprehensive
Annual Financial Reports of Municipalities by the government
Finance Officers Association have been omitted from this report. The
omission of such schedules was made only after careful
consideration of the merits of each recommended schedule by City
management.
201
This part of the City of Rancho Cucamonga's comprehensive annual financial report presents
detailed information as a context for understanding what the information in the financial
statements, note disclosures, and required supplementary information says about the city's overall
financial health.
Contents
Page(s)
Financial Trends
These schedules contain trend information to help the reader
understand how the city's financial performance and well -being have
changed over time. 203 -207
Revenue Capacity
These schedules contain information to help the reader assess the
factors affecting the city's ability to generate its property and sales
taxes. 208 -212
Debt Capacity
These schedules present information to help the reader assess the
affordability of the city's current levels of outstanding debt and the
city's ability to issue additional debt in the future. 214 -220
Demographic and Economic Information
These schedules offer demographic and economic indicators to help
the reader understand the environment within which the city's
financial activities take place and to help make comparisons over time
and with other governments. 221 -222
Operating Information
These schedules contain information about the city's operations and
resources to help the reader understand how the city's financial
information relates to the services the city provides and the activities it
performs. 223 -225
Sources: Unless otherwise noted, the information in these schedules is derived from
the comprehensive annual financial reports for the relevant year.
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CITY OF RANCHO CUCAMONGA
Principal Property Taxpayers
Current Year and Nine Years Ago
$ 1,183,987,758 5.86°
Source: San Bernardino County Assessor 2004/05 and 2013/14 Combined Tax Rolls
and the SBE Non Unitary Tax Roll; HdL, Coren & Cone
210
$ 653,922,851 5.21%
2014
2005
Percent of
Percent of
Total City
Total City
Assessed
Assessed
Assessed
Assessed
Taxpayer
Value
Value
Value
Value
Rancho Mall LLC
$ 244,753,231
1.21%
$
0.00%
Homecoming I at Terra Vista LLC
162,574,439
0.80%
0.00%
Catellus /Prologis
144,325,069
0.71%
77,822,614
0.62%
T Napf Meritage Ownership LLC
116,029,895
0.57%
-
0.00%
WNG Rancho Cucamonga 496 LLC
100,872,016
0.50%
-
0.00%
Frito -Lay North America Inc
90,278,520
0.45%
56,018,726
0.45%
Knickerbocker Properties Inc XLVII
83,169,584
0.41%
-
0.00%
RREEF America Reit II Corporation
82,368,000
0.41%
-
0.00%
PPF MF 9200 Milliken Ave LP
80,251,804
0.40%
70,418,132
0.56%
UDS Rancho Cucamonga LP
79,365,200
0.39%
-
0.00%
Western Land Properties
-
0.00%
121,681,081
0.97%
Gruma Corporation Mission Foods
-
0.00%
64,515,449
0.51%
West Coast Liquidators, Inc.
-
0.00%
57,385,188
0.46%
Tamco
-
0.00%
54,039,814
0.43%
Cabot Industrial Properties LP
-
0.00%
52,721,489
0.42%
LDC Cougar LLC
-
0.00%
52,038,558
0.41%
Krausz RC Properties One LLC
-
0.00%
47,281,800
0.38%
$ 1,183,987,758 5.86°
Source: San Bernardino County Assessor 2004/05 and 2013/14 Combined Tax Rolls
and the SBE Non Unitary Tax Roll; HdL, Coren & Cone
210
$ 653,922,851 5.21%
Fiscal
Year Ended
June 30
CITY OF RANCHO CUCAMONGA
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected within the
Taxes Levied Fiscal Year of Levy Collections in
for the Percent Subsequent
Fiscal Year Amount of Levy Years
Total Collections to Date
Percent
Amount of Levy
2005
$ 54,730,054
$53,435,838
97.64%
N/A
$53,435,838
97.64%
2006
66,676,852
65,853,106
98.76%
N/A
65,853,106
98.76%
2007
80,690,744
80,591,967
99.88%
N/A
80,591,967
99.88%
2008
91,354,251
90,692,622
99.28%
N/A
90,692,622
99.28%
2009
98,855,469
95,515,265
96.62%
N/A
95,515,265
96.62%
2010
98,181,404
95,149,733
96.91%
N/A
95,149,733
96.91%
2011
95,051,899
89,513,493
94.17%
N/A
89,513,493
94.17%
2012
93,318,030
86,742,369
92.95%
N/A
86,742,369
92.95%
2013
93,235,913
85,131,812
91.31%
N/A
85,131,812
91.31%
2014
95,016,035
93,063,071
97.94%
N/A
93,063,071
97.94%
Note:
Data provided by the San Bernardino County Auditor - Controller for collection of prior year taxes
does not segregate the information by fiscal year. Therefore, the City is not able to provide this
information in the above schedule.
Source: San Bernardino County Auditor - Controller /Treasurer /Tax Collector
211
2014
Business Name
Apple
Bass Pro Shops Outdoor World
Best Buy
Chevron
Circle K
Circle K
Costco
Day Creek Arco
Day Creek Shell
Haven Mobil
Home Depot
JC Penney
Living Spaces Furniture
Lowes
Macys
Monoprice
NIC Partners
Ralphs
Ralphs
Ross
Sears
Target
Tesoro Refining & Marketing
Walmart
Walters Wholesale Electric
CITY OF RANCHO CUCAMONGA
Principal Sales Tax Remitters
Current Year and Nine Years Ago
Business Category
Electronics /Appliance Stores
Sporting Goods /Bike Stores
Electronics /Appliance Stores
Service Stations
Service Stations
Service Stations
Discount Department Stores
Service Stations
Service Stations
Service Stations
Lumber /Building Materials
Department Stores
Home Furnishings
Lumber /Building Materials
Department Stores
Fulfillment Centers
Electrical Equipment
Grocery Stores Liquor
Grocery Stores Liquor
Family Apparel
Department Stores
Discount Department Stores
Service Stations
Discount Department Stores
Plumbing /Electrical Supplies
* Firms listed alphabetically
Source: The HdL Companies; State Board of Equalization
212
Business Name
Albertsons
Ameron International
Ameron Steel Pipe
Arco AM PM Mini Mart
Best Buy
Chevron
Circuit City
Costco
Dan Reshaw Mobil
Home Depot
Huttig
JC Penney
Living Spaces Furniture
Lowes
Macys
Mervyns
Novartis Animal Health
Robinsons May
Sears
Stater Bros
Tamco
Target
Walmart
West End Material Supply
Wickes
2005
Business Category
Grocery Stores Liquor
Contractors
Contractors
Service Stations
Electronics /Appliance Stores
Service Stations
Electronics /Appliance Stores
Discount Department Stores
Service Stations
Lumber /Building Materials
Lumber /Building Materials
Department Stores
Home Furnishings
Lumber /Building Materials
Department Stores
Department Stores
Medical /Biotech
Department Stores
Department Stores
Grocery Stores Liquor
Heavy Industrial
Discount Department Stores
Discount Department Stores
Lumber /Building Materials
Home Furnishings
THIS PAGE INTENTIONALLY LEFT BLANK
213
CITY OF RANCHO CUCAMONGA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Fiscal Year
Ended
June 30
2005
2006
2007
2008
2009
2010
2011
2012 3
2013 3
2014 3
General
Obligation Capital
Bonds Leases
Governmental Activities
Tax
Allocation
Bonds 1
- $ 317,135,000 $
- 311,005,000
- 304,685,000
- 424,060,000
- 413,655,000
- 404,990,000
- 395,920,000
- 2,615,708
2,083,890
NOTES:
Details regarding the City's outstanding debt can be found in the notes to the financial
statements
1 The City issued over $155 million of new tax allocation bonds in 2008.
2 This ratio is calculated using personal income and population for the prior calendar year
Total
Governmental
Loans Activities
18,740,549
$ 335,875,549
17,212,452
328,217,452
23,102,037
327,787,037
21,705,050
445,765,050
20,754,833
434,409,833
20,005,200
424,995,200
19,238,811
415,158,811
-
2,615,708
-
2,083,890
3 As a result of the dissolution of the Redevelopment Agency on January 31, 2012, Tax Allocation Bonds
and Loans indebtedness was transferred to the Successor Agency.
214
Business -type Activities
Utility Total Total
Revenue Certificates of Business -type Primary
Bonds Participation Activities Government
$ - $ - $ - $ 335,875,549
- - - 328,217,452
- - - 327,787,037
- 445,765,050
- 434,409,833
- 424,995,200
- 415,158,811
2,615,708
2,083,890
215
Percentage
of Personal
Income 2
8.57%
7.58%
6.81%
8.63%
7.91%
8.22%
8.17%
0.00%
0.05%
0.04%
Debt
Per
Capita 2
$ 2,290
2,121
2,026
2,587
2,492
2,420
2,345
15
12
CITY OF RANCHO CUCAMONGA
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(In Thousands, except Per Capita)
Fiscal Year
Ended
June 30
Outstanding
General
Obligation
Bonds
General Bonded Debt
Tax
Allocation
Bonds Total
Percent of
Assessed
Value 1
Percentage
of Personal
Income 2
Per
Capita 2
2005
$ - $
317,135 $
317,135
2.53%
7.86% $
2,016
2006
-
311,005
311,005
2.11%
7.12%
1,898
2007
-
304,685
304,685
1.74%
6.27%
1,768
2008
-
424,060
424,060
2.16%
8.35%
2,438
2009
-
413,655
413,655
2.00%
8.00%
2,355
2010
-
404,990
404,990
2.04%
7.97%
2,287
2011
-
395,920
395,920
2.03%
7.36%
2,213
2012 3
-
-
-
0.00%
0.00%
-
2013 3
-
-
-
0.00%
0.00%
-
2014 3
-
-
-
0.00%
0.00%
-
General bonded debt is debt payable with governmental fund resources and general obligation
bonds recorded in enterprise funds (of which, the City has none).
Assessed value has been used because the actual value of taxable property is not readily
available in the State of California.
2 These ratios are calculated using personal income and population for the prior calendar year.
3 As a result of the dissolution of the Redevelopment Agency on January 31, 2012, indebtedness was
transferred to the Successor Agency.
216
CITY OF RANCHO CUCAMONGA
Direct and Overlapping Debt
June 30, 2014
City Assessed Valuation
Overlapping Tax and Assessment Debt:
Metropolitan Water District
Chaffey Community College District
Chaffey Joint Union High School District
Alta Loma School District
Central School District
Etiwanda School District CFD Nos. 1, 2 & 3
Etiwanda School District CFD No. 7
Etiwanda School District CFD No. 8
Etiwanda School District CFD No. 9
Etiwanda School District CFD Nos. 2004 -2 & 2007 -1
Etiwanda School District Rancho Etiwanda Public Facilities
Authority CFD No. 1
Fontana Unified School District
Upland Unified School District
City of Rancho Cucamonga CFDs
City of Rancho Cucamonga 1915 Act Bonds
Total overlapping tax and assessment debt
Direct and Overlapping General Fund Debt
San Bernardino County General Fund Obligations
San Bernardino County Pension Obligations
San Bernardino County Flood Control Dist General Fund Oblig
Chaffey Community College District General Fund Obligations
Cucamonga School District Certificates of Participation
Fontana Unified School District Certificates of Participation
City of Rancho Cucamonga General Fund Obligations
West Valley Vector Control District Certificates of Participation
Total gross direct and overlapping general fund debt
Overlapping Tax Increment Debt (Successor Agency)
Total overlapping debt
City direct debt
Total direct and overlapping debt
$ 20,217,433,000 2
970,765,152 292,323,281
12.015%
503,145,000
City
Percentage
Total
Share of
Applicable'
Debt 6/30/14
Debt
24.002%
11,815,666
2,835,996
0.926%
$ 132,275,000
1,224,867
24.002%
161,660,905
38,801,850
44.151%
180,830,000
79,838,253
98.745%
14,175,036
13,997,139
97.956%
18,143,515
17,772,662
100.000%
4,550,000
4,550,000
21.530%
12,975,000
2,793,518
68.006%
6,785,000
4,614,207
70.844%
9,505,000
6,733,722
100.000%
15,425,000
15,425,000
100.000%
18,150,000
18,150,000
0.451%
222,064,729
1,001,512
0.118%
86,907,967
102,551
100.000%
85,703,000
85,703,000
100.000%
1,615,000
1,615,000
970,765,152 292,323,281
12.015%
503,145,000
60,452,872
12.015%
489,138,331
58,769,970
12.015%
101,040,000
12,139,956
24.002%
11,815,666
2,835,996
40.454%
9,810,000
3,968,537
0.451%
47,380,000
213,684
100.000%
-
-
33.187%
3,215,000
1,066,962
1,165, 543, 997 139,447, 977
100.000% 366,010,000
$ 2,502,319,149
Notes:
The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value.
Applicable percentages were estimated by determining the portion of the overlapping district's assessed
value that is within the boundaries of the city divided by the district's total taxable assessed value.
2 Includes aircraft values.
3 Excludes refunding issues dated after 6/30/14. Includes issues to be refunded.
4 Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue obligations.
Qualified Zone Academy Bonds are included based on principal due at maturity.
Source: California Municipal Statistics, The HdL Companies
217
366,010,000
797,781,258
2,083,890
$ 799,865,148
CITY OF RANCHO CUCAMONGA
Legal Debt Margin Information
Last Ten Fiscal Years
2014 2013 2012 2011
Debt limit $ 758,153,738 $ 735,030,975 ' $ 399,497,598 $ 392,269,488
Total net debt applicable to limit - - - -
Legal debt margin $ 758,153,738 $ 735,030,975 $ 399,497,598 $ 392,269,488
Total net debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0%
Legal Debt Margin Calculation for Fiscal Year 2014:
Assessed value
Debt limit (3.75% of assessed value)
Debt applicable to limit:
General obligation bonds
Legal debt margin
Note: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However,
this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981 -82 fiscal year,
each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). Although the
statutory debt limit has not been amended by the State since this change, the percentages presented in the above computations
have been proportionately modified to 3.75% (25% of 15 %) for the purpose of this calculation in order to be consistent with the
computational effect of the debt limit at the time of the State's establishment of the limit.
As a result of the dissolution of the Redevelopment Agency on January 31, 2012, total assessed value for the City is no longer
reduced by the incremental value of the redevelopment project areas.
Source: California Municipal Statistics, The Hdl Companies
218
Fiscal Year
2010 2009 2008 2007 2006 2005
$ 396,560,873 $ 427,275,583 $ 414,196,025 $ 370,340,380 $ 321,072,427 $ 280,523,308
$ 396,560,873 $ 427,275,583 $ 414,196,025 $ 370,340,380 $ 321,072,427 $ 280,523,308
0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
$ 20,217,433,000
758,153,738
$ 758,153,738
219
Fiscal Year
Ended
June 30
2005
2006
2007
2008
2009
2010
2011
2012 2
2013 2
2014 2
CITY OF RANCHO CUCAMONGA
Pledged- Revenue Coverage
Last Ten Fiscal Years
(In Thousands)
Tax
Tax Allocation Bonds
Debt Service
Increment'
Principal
45,909
$ 3,045 $
59,003
6,130
71,985
6,320
77,319
6,600
77,581
10,405
77,255
8,665
69,583
9,070
51,609
9,520
n/a
n/a
n/a
n/a
Interest
14,397
14,814
14,577
15,600
20,994
20,547
20,122
9,950
n/a
n/a
Coverage
2.63
2.82
3.44
3.48
2.47
2.64
2.38
2.65
n/a
n/a
Note: Details regarding the City's outstanding debt can be found in the
notes to the financial statements.
Tax increment figures are net of related pass- through payments.
2 As a result of the dissolution of the Redevelopment Agency on January 31,
2012 indebtedness was transferred to the Successor Agency.
220
CITY OF RANCHO CUCAMONGA
Demographic and Economic Statistics
Last Ten Calendar Years
Sources: (1) California State Department of Finance
(2) 2004 -2009 Income Data: ESRI; 2010 and later Income Data:
U.S. Census Bureau
(3) California Employment Development Department
221
Per
Personal
Capita
Income'
Personal
Unemployment
Calendar
Population
(in thousands)
Income'
Rate
Year
(1)
(2)
(2)
(3)
2004
157,313
4,033,218
25,638
3.7%
2005
163,840
4,368,151
26,661
3.3%
2006
172,322
4,856,204
28,181
3.1%
2007
173,916
5,076,801
29,191
3.6%
2008
175,627
5,167,755
29,425
5.1%
2009
177,051
5,080,143
28,693
8.6%
2010
178,904
5,377,675
30,059
9.4%
2011
169,498
5,190,707
30,624
8.7%
2012
171,058
5,341,115
31,224
6.2%
2013
172,299
5,335,755
30,968
5.4%
Sources: (1) California State Department of Finance
(2) 2004 -2009 Income Data: ESRI; 2010 and later Income Data:
U.S. Census Bureau
(3) California Employment Development Department
221
CITY OF RANCHO CUCAMONGA
Principal Employers
Current Year and Nine Years Ago*
Note: "Total Employment" as used above represents the total employment of all employers located within City limits.
' Includes full -time and part -time employees.
*Only the top ten employers for each year presented have data displayed. If a company did not rank in the top
ten employers for both years presented, then one of the two years will state 'Wa ".
Source: ESRI (with Dun & Bradstreet for data)
222
2014
2005
Percent of
Percent of
Number of
Total
Number of
Total
Employer
Employees,
Rank
Income'
Employees,
Rank
Employment
Chaffey Community College
1,229
1
1.69%
1,100
1
1.45%
Etiwanda School District
1,058
2
1.45%
1,015
2
1.34%
Amphastar Pharmaceutical
880
3
1.21%
n/a
n/a
n/a
City of Rancho Cucamonga
858
4
1.18%
705
4
0.93%
Inland Empire Health Plan (IEHP)
850
5
1.17%
n/a
n/a
n/a
Alta Loma School District
623
6
0.86%
920
3
1.22%
Central School District
527
7
0.72%
500
7
0.66%
Lexxiom, Inc.
360
8
0.49%
n/a
n/a
n/a
Law Enforcement/Investigations
358
9
0.49%
n/a
n/a
n/a
Tamco Steel
350
10
0.48%
n/a
n/a
n/a
Frito -Lay, Inc.
n/a
n/a
n/a
600
5
0.79%
C.W. Construction
n/a
n/a
n/a
600
5
0.79%
Mission Foods
n/a
n/a
n/a
573
6
0.76%
Target
n/a
n/a
n/a
475
8
0.63%
Mercury Casualty
n/a
n/a
n/a
437
9
0.58%
Note: "Total Employment" as used above represents the total employment of all employers located within City limits.
' Includes full -time and part -time employees.
*Only the top ten employers for each year presented have data displayed. If a company did not rank in the top
ten employers for both years presented, then one of the two years will state 'Wa ".
Source: ESRI (with Dun & Bradstreet for data)
222
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