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CHOUCAMONGA
California
Comprehensive Annual
Financial Report
For Fiscal Year Ended
June 30, 2017
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CITY OF RANCHO CUCAMONGA, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
JUNE 30, 2017
Prepared by: Finance Department
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS
INTRODUCTORY SECTION
Letter of 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...............................................................
Page
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5
25
26
28
33
34
36
37
38
39
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS
Page
Numher
REQUIRED SUPPLEMENTARY INFORMATION
Notes to Required Supplementary Information.......................................................................... 96
Budgetary Comparison Information:
Budgetary Comparison Schedule - General Fund............................................................... 97
Budgetary Comparison Schedule - Housing Successor Agency ......................................... 98
Budgetary Comparison Schedule - Fire District................................................................... 99
Pension Information:
Schedule of Changes in Net Pension Liability and Related Ratios -
152
Miscellaneous Plan - Agent Multiple -Employer Plan .........................................................
100
Schedule of Plan Contributions - Miscellaneous Plan -
154
Agent Multiple -Employer Plan............................................................................................
101
Schedule of Proportionate Share of the Net Pension Liability -
156
Cost Sharing Multiple -Employer Plans..............................................................................
102
Schedule of Plan Contributions - Cost Sharing Multiple -Employer Plans .........................
103
Schedule of Changes in Net Pension Liability and Related Ratios —
159
SafetyRate Plan................................................................................................................
104
Schedule of Plan Contributions — Safety Rate Plan..........................................................
105
Schedule of Changes in Net Pension Liability and Related Ratios —
162
PARS Retirement Enhancement Plan...............................................................................
106
Schedule of Plan Contributions - PARS Retirement Enhancement Plan ..........................
107
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet - Nonmajor Governmental Funds .................................................. 116
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Nonmajor Governmental Funds................................................................ 134
Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds:
GasTax..............................................................................................................................
152
Recreation..........................................................................................................................
153
ParkDevelopment..............................................................................................................
154
Beautification......................................................................................................................
155
LightingDistricts.................................................................................................................
156
Landscape Maintenance Districts......................................................................................
157
Transportation....................................................................................................................
158
PedestrianGrant................................................................................................................
159
Community Development Block Grant...............................................................................
160
Assessment Administration................................................................................................
161
San Sevaine/Etiwanda Drainage.......................................................................................
162
AirQuality Improvement.....................................................................................................
163
South Etiwanda Drainage..................................................................................................
164
Lower Etiwanda Drainage..................................................................................................
165
MasiCommerce Center.....................................................................................................
166
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS
Page
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued)
Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds (Continued)
MeasureI........................................................................................................................... 167
LibraryServices.................................................................................................................
168
Proposition 84 - Park Bond Act..........................................................................................
169
AssetForfeiture.................................................................................................................
170
UsedOil Recycling Grant...................................................................................................
171
COPSProgram Grant........................................................................................................
172
Community and Recreation Centers Impact Fee...............................................................
173
Park Improvement Fee.......................................................................................................
174
DrainageFacilities..............................................................................................................
175
CAState Library.................................................................................................................
176
AB 2928 Traffic Congestion Relief.....................................................................................
177
Litter Reduction Grant........................................................................................................
178
SAFETEA-LU Grant...........................................................................................................
179
Underground Utilities..........................................................................................................
180
Safe Routes to School Program........................................................................................
181
COPS Hiring Program Grant..............................................................................................
182
Citywide Infrastructure Improvement.................................................................................
183
Proposition1 B - SLPP.......................................................................................................
184
CA State Library Staff Innovation Fund Grant...................................................................
185
The Big Read Library Grant...............................................................................................
186
Homeland Security Grant - Fire.........................................................................................
187
Public Resource Grants.....................................................................................................
188
Proposition1B....................................................................................................................
189
Henderson / Wardman Drainage.......................................................................................
190
Integrated Waste Management..........................................................................................
191
Proposition 42 - Traffic Congestion Mitigation...................................................................
192
Freedom Courtyard Resource Grant.................................................................................
193
Justice Assistance Grant Program.....................................................................................
194
Emergency Management Performance Grant...................................................................
195
Homeland Security Grant - Police......................................................................................
196
Used Oil Recycling Program..............................................................................................
197
LibraryImpact Fee.............................................................................................................
198
PoliceImpact Fee..............................................................................................................
199
Animal Center Impact Fee.................................................................................................
200
ParkLand Acquisition........................................................................................................
201
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS
Page
Number
Budgetary Comparison Schedules (Budgetary Basis) - Capital Project Funds:
238
Assessment District 82-1...................................................................................................
202
Assessment District 84-1...................................................................................................
203
CFD2001-01......................................................................................................................
204
Etiwanda Equestrian Facility..............................................................................................
205
CFD 2004-01 Rancho Etiwanda........................................................................................
206
CFD 2006-01 Vintner's Grove............................................................................................
207
CFD 2006-02 Amador on Route 66...................................................................................
208
Combining Statement of Net Position — Non -Major Proprietary Funds ....................................
211
Combining Statement of Revenues, Expenses and Changes in
Fund Net Position — Non -Major Proprietary Funds..................................................................
212
Combining Statement of Cash Flows — Non -Major Proprietary Funds ....................................
213
Combining Statement of Net Position - Internal Service Funds ...............................................
215
Combining Statement of Revenues, Expenses and Changes in
Fund Net Position - Internal Service Funds.............................................................................. 216
Combining Statement of Cash Flows - Internal Service Funds ................................................ 217
Combining Balance Sheet - All Agency Funds......................................................................... 221
Combining Statement of Changes in Assets and Liabilities -
AIIAgency Funds...................................................................................................................... 227
STATISTICAL SECTION
Financial Trends:
Net Position by Component - Last Ten Fiscal Years......................................................... 233
Statement of Activities (Condensed) - Last Ten Fiscal Years ........................................... 234
Fund Balances of Governmental Funds - Last Ten Fiscal Years ...................................... 236
Changes in Fund Balances of Governmental Funds -
LastTen Fiscal Years........................................................................................................ 237
Revenue Capacity:
Assessed Value and Estimated Actual Value of Taxable Property ...................................
238
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years ................................
239
Principal Property Taxpayers - Current Year and Nine Years Ago ...................................
240
Property Tax Levies and Collections - Last Ten Fiscal Years ...........................................
241
Principal Sales Tax Remitters - Current Year and Nine Years Ago ..................................
243
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS
Debt Capacity:
Page
Number
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years ............................................ 244
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years .............................. 246
Direct and Overlapping Debt.............................................................................................. 247
Legal Debt Margin Information - Last Ten Fiscal Years .................................................... 248
Pledged -Revenue Coverage - Last Ten Fiscal Years ....................................................... 249
Demographic and Economic Information:
Demographic and Economic Statistics - Last Ten Calendar Years ................................... 250
Principal Employers - Current Year and Nine Years Ago .................................................. 251
Operating Information:
Full -Time and Part -Time City Employees by Function - Last Eight Fiscal Years .............. 252
Operating Indicators by Function - Last Eight Fiscal Years ............................................... 253
Capital Asset Statistics by Function - Last Eight Fiscal Years ........................................... 254
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Mayor L. Dennis Michael I Mayor Pro Tem Lynne B. Kennedy
Council Members William J. Alexander, Sam Spagnolo, Diane Williams
City ManagerJohn R. Gillison
10500 Civic Center Drive I P.O. Box 807 1 Rancho Cucamonga, CA 91729-0807 1 909.477.2700 1 www.CityofRC.us
December 15, 2017
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, 2017. 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, 2017, 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, 2017, are fairly presented in conformity with GAAP. The independent auditors' 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.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany
the basic financial statements in the form of a 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 independent auditors' report.
I. PROFILE OF THE CITY OF RANCHO CUCAMONGA
General Information
The City of Rancho Cucamonga currently has an estimated population of 177,324 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 1 of 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.
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
provided 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 provided that upon dissolution
of a redevelopment agency, either the city or another unit of local government would 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 of the notes to the financial statements for more
information on the Successor Agency Trust for the Former Redevelopment Agency.
Local Economy
After nine years, the City has finally recovered revenues lost during the recession; although during this time
utilities, contracts costs, and other fixed overhead costs have continued to rise. During Fiscal Year 2016/17,
the City recognized fully that by virtually any economic measure, the recession had ended; jobs were
growing, employment was up, wages were on the rise, and the economy was showing positive growth.
Going forward, we see the "recapturing of lost gains" is finally over and the City is poised for greater
success and new heights it has not reached before. With a low crime rate, excellent education system, and
growing source of employment, the City was recently ranked among the Top 50 places in the United States
to start a family. Rancho Cucamonga was also recently named as one of the 20 best cities in the U.S. to
find a job in, coming in at #6 on the list just behind San Francisco.
The job growth in the Inland Empire over the last year was 3.2%, the second highest rate of any county in
the state of California. Translated more locally, in June of 2017, Rancho Cucamonga's unemployment rate
was 4.0%. Not only is anything below 5% considered full employment, but this rate is nearly 57% less
than where the City was at the same time just five years earlier. It is expected that for the next five years
the City will see similar or lower rates of unemployment. Statistically, the City is seeing year over year
employment growth of almost 6%. Employment generated by firms in the City of Rancho Cucamonga
increased by 23% from 2010 to 2015. The City itself has become a net jobs producer with the estimated
growth in employment over the next five years anywhere between 30% and 45%. Put another way, in 2015
Rancho Cucamonga had just over 73,000 jobs in the City, and by 2020 we expect there to be at or above
88,000 jobs in the City.
The jobs being generated by businesses in Rancho Cucamonga are well paying jobs as well. The average
payroll per employee working for a business in the City amounted to $42,187 for 2015, some 13.7% ahead
of where it was in 2011 (full and part time positions). Median annual household income in the City is
nearly $60,000 per year. Some of the highest paying economic sectors in Rancho Cucamonga include
Management Services ($72,384 annual salary), Wholesale Trade ($60,270), Finance/Insurance ($65,506)
and Manufacturing and Professional Services (approximately $59,000). Currently, the strongest core
economic sectors in the City that bring in money from outside the City are Manufacturing, Administrative
Support, and Restaurant/Hotel, with the Retail Trade and Health Care as two of the top support sectors that
primarily cater to residents located in the City. Manufacturing, Hotel/Restaurant, Transportation/
Warehouse, and Retail Trade have been experiencing strong job growth over the last five years.
Looking forward, the City has an approved Economic Development Strategic Plan that focuses on specific
target industries where there is a nexus between existing Rancho Cucamonga assets and opportunities for
strong future growth. These areas include the key sectors Manufacturing, Professional/Scientific and
Technical Services, and Retail/Accommodation/Food Services. See additional discussion under the
"Highlights of Fiscal Year 2016/17" section — Economic Development.
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; cost allocation; 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 Plannin
Annually, the City updates a five-year Capital Improvement Program (CIP). Planned capital expenditures
from special, non -operational funds for Fiscal Year 2017/18 total $51,408,970. The CIP includes:
construction of the Cucamonga Storm Drain Upper Phase III; relocation of a current fire station to include
a police substation; construction of a Data Center (Phase III of the training facility); expansion of the Public
Works Services Department's warehouse; citywide street light acquisition and the citywide street light LED
retrofit; initial designs of Etiwanda Creek Park Phase II; replacement of rubber panels with concrete panels
at a railroad spur; local street pavement rehabilitation at various locations and a street widening project on
Hermosa Avenue; and two traffic signal installations along with an Intelligent Transportation System.
Funding comes from multiple sources including Gas Tax funds, Measure I funds, Park Development funds,
Transportation funds, Citywide Infrastructure funds, Special Districts funds, capital reserves, and various
grants.
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, 2017, the City of Rancho Cucamonga does not have any bonded indebtedness.
II. HIGHLIGHTS OF FISCAL YEAR 2016/17
Economic Development
The Economic and Community Development Group has become the lead for pursuing economic
development programs and opportunities. Economic Development staff currently provides coordination
and support for companies and real estate professionals pursuing site acquisition, and business relocation
and expansion. During the past fiscal year, staff met with and assisted a number of companies, such as XT
Green, Monoprice, Frito-Lay, and Tokyo Joe's, to open and/or expand in Rancho Cucamonga. Economic
Development activities also included events and outreach efforts that support the City's target industries.
For example, the City partnered with Chaffey College Intech Center and the Rancho Cucamonga Chamber
of Commerce to host various events during National Manufacturing Day. This event promotes expansion
of this industry and highlights career opportunities. The City continues to work closely with the Greater
iv
Ontario Tourism Marketing District (GOTMD). The role of the GOTMD is to increase tourism and event
destination while increasing overnight stays. As a result, Rancho Cucamonga hotels have experienced an
increase in average daily rates and occupancy rates during Fiscal Year 2016/17. However, the City has
recently started to experience a softening in its hotel occupancy rate — from 81.2% in June 2017 to 80.6%
in September 2017 — due to declines in tourism and travel, especially from overseas. Other events included
the West Valley Regional Job Fair, where 75 local employers participated and approximately 500 job
seekers attended the fair.
Economic Development activities have also included marketing efforts to enhance the City's business -
friendly image and promote the City as a place where business will thrive. These marketing efforts included
the development of a social media presence on Facebook and Twitter and also an e -Newsletter. Over a
period of four months, the target audience has grown to more than 4,500, with an average weekly growth
of 10%. Finally, as recommended in the City's Economic Development Strategic Plan, staff have worked
to evolve key areas in the City into mixed-use pedestrian -friendly, workplace districts. The City continues
to work with San Bernardino County Transpiration Authority (SBCTA) and Creative Housing Associates
to develop ten acres of land adjacent to the Metrolink Station in Rancho Cucamonga. The proposed project
attempts to provide a product of housing, entertainment, and retail experience not currently found in Rancho
Cucamonga. More recently, the City was awarded a $200,000 SCAG Sustainability Grant for land use
planning and design of this project.
Affordable Housing
Due to the elimination of redevelopment, 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 was eliminated. This program assisted over 117 families with
becoming homeowners.
Affordable rental housing for families and seniors 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, proceeds from previously issued housing bond funds are
available for housing projects. The limited resources available through the remaining bond proceeds 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
In May 2016, the City entered into an agreement with Day Creek Senior Housing Partners, LP to build 139
affordable senior housing units plus one manager unit. The Housing Successor Agency will contribute
$4,200,000 of its housing funds to allow for the project to remain affordable for a term of 55 years. In early
2017 the developer applied for tax credit financing, and unfortunately did not receive an award. Per the
term of the agreement, the developer has three more opportunities to apply for these tax credits in order to
complete the additional funding needed for this project. In the coming year, the developer will be applying
for 9% tax credit financing.
Additionally, in 2015, the City entered into an agreement with 7418 Archibald LLC to build 59 affordable
senior housing units plus one manager unit. The Housing Successor Agency contributed $4,360,908 of its
housing bond proceeds to allow for the project to remain affordable for a term of 55 years. The developer
applied for 9% tax credit financing in June 2015 but was not successful. Per the terms of the Agreement
the developer applied for a 4% tax credit in 2017 and was successful in obtaining the funds. This project
is currently under construction and expected to be completed in late 2018.
V
Additional Housina Proaram
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 45 families.
Engineering Services
The Department is comprised of one lead section, the Engineering Administration Section, headed by the
Engineering Services Director/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.
Capital Management Section
The Capital Management 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 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 just over $12 million were completed during Fiscal Year 2016/17.
The following are some of the other key capital projects that were completed during Fiscal Year 2016/17:
• Local Street Pavement Slurry Seal
• Haven Avenue Electric Distribution Line Extension
• Victoria Street from Etiwanda to East pavement rehabilitation
• Archibald Avenue from Hillside to North City limit and Haven Avenue from Wilson to North City
limit pavement rehabilitations
• Foothill Boulevard from Vineyard to Haven pavement rehabilitation
• Spruce Avenue from Foothill to Base Line pavement rehabilitation
• Paul Biane Library Second Floor Tenant Improvement
• Los Amigos Park
• Traffic Signal Video Detection
• Red Hill Park Pedestrian Trail Renovation
• Madrone Ave Street Widening and Utility Underground along the Los Amigos Park frontage
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Transportation Development Section
The Transportation Development section of Engineering Services is the result of a merger of the former
Land Development and Traffic Management sections in Fiscal Year 2016/17. This section is staffed by a
team of engineers and development service representatives. The group provides important information and
services to residents, business owners, developers, other departments within the City, and the various school
districts. This group is responsible for the review and conditioning of proposed developments, as well as
the technical plan check and permit issuance of developer -funded projects. The group also designs projects,
is involved in the construction and operation of traffic control devices, and plans for future traffic and
transportation needs. The team issues permits through the Accela system, handles research requests,
explains department services, and provides superior customer service. During Fiscal Year 2016/17, a
combined total of 1,602 permits were issued through this section for Right-of-way, Lane Closures, and
Oversize Load permits. A key project was the collaboration between Transportation Development staff,
Rancho Cucamonga High School (RCHS), and the Chaffey Joint High School District regarding the
installation of the High -Intensity Activated CrossWalK, also known as the HAWK, adjacent to RCHS along
Rochester Avenue. Other project highlights include the Fix -It Stations found along the Pacific Electric
trail, and the joint venture between the Capital Management and Transportation Development Sections to
install the new flashing yellow arrow signals around the City.
Environmental Proarams Section
The Environmental Programs Section is responsible for administering the City's environmental programs
which aim to encourage the preservation of natural resources and prevent 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 6,798 participants and
processing 441,870 pounds of waste at the Household Hazardous Waste Collection Facility, conducting
over 900 storm water inspections, and participation in 27 community events. This year the section applied
tax assessments and title liens on 208 properties to recover approximately $82,532.32 in delinquent trash
account payments.
Municipal Utilitv Section
The Rancho Cucamonga Municipal Utility (the Utility) operates as a small electric utility providing electric
service to both commercial and residential developments including the Victoria Gardens Regional
Shopping Center as well as surrounding retail and commercial developments that were built within the
Utility's service territory. The Utility has over 900 metered customers and continues to grow and provide
excellent customer service to all its customers. The utility continues to embark on its mission to be a greener
utility by utilizing renewable energy as part of its energy portfolio and continues to extend its distribution
circuit and place new Pad Mounted Equipment switches and transformers along new development projects.
During the year, the Utility began managing the ownership transition and maintenance of over 15,000
citywide streetlights purchased from Southern California Edison. Additionally, the Utility completed the
Fiber Optic Master Plan, which provides the framework for the expansion of the City's network
infrastructure to key strategic areas in a phased approach. The expansion incorporates a partnership with a
private broadband retail provider in order to provide value to City residents and businesses by providing
high speed broadband as an economic development tool for the City.
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Public Works Services
The Public Works Services Department maintains the City's growing infrastructure of buildings, streets,
storm drains, parks, and landscape improvements. The Department is headed up by the Public Works
Administration Division which is responsible for the management of three divisions: Facilities
Maintenance; Streets, Fleet and Storm Drains Maintenance; and Parks and Landscaping Maintenance.
Following are the highlights within the Public Works Services Department during Fiscal Year 2016/17:
Administration Division
In addition to overseeing the operations of the Department's 170+ full-time and part-time employees and
over $37 million in combined operations and capital budgets, the Public Works Administration Division
managed several significant projects this year. Key items this year included: continued work to reduce
costs in LMD 1 and PD -85 due to funding shortfalls; research and analysis into the ramifications of water
reduction goals; continued improvement in the workflow for contracts and professional services
agreements; and assisted the other divisions with the compilation and bidding of capital improvement
projects and service contracts. In addition to the regularly scheduled training program topics, the Public
Works Safety Coordinator continued to implement a departmental Heat and Illness Prevention Plan to
ensure compliance with the newly updated Cal/OSHA Heat Regulations.
Facilities Maintenance Division
The Facilities Maintenance Division is responsible for the operation and maintenance of 14 city -owned
buildings throughout the city. Facilities staff also provide technical assistance during development of new
buildings and parks, provide relocation services during reorganizations, and manage numerous capital
maintenance projects each year, including:
• Civic Center Patio Replacement For several years, the existing patio and planter areas outside the
upper level of City Hall have had problems with water leaking into the offices in the plaza level. This
project replaced all the brick pavers around the exterior of the upper level patios and replaced the
waterproofing system.
Animal Care and Adoption Center Makeover — This popular facility has been open to the community
for 10 years, and it was starting to show signs of significant wear due to the busy day-to-day operations
and the high volume of animals and visitors the Center receives. This "makeover" project addressed
many of the needs for the animals, as well as the community and City staff. The scope of work included:
new interior paint, new energy efficient lighting, and new sound acoustics designed to help reduce the
interior noise level. The kennel area received new epoxy coating on the walls and floors, new enhanced
stainless steel kennels and doors, along with improvements to the current plumbing and drain systems.
The main lobby had new tile flooring installed, modifications to the customer service counter, and
updating of the lobby's appearance. Several of these improvements will assist with the maintenance of
the facility and should reduce maintenance efforts in the future.
• LoanMart Field Audio Repairs — The stadium site was originally constructed in 1991, and the audio
system needed to be replaced. In general, the projected lifespan of outdoor equipment is 5-10 years,
while inside electronics may last up to 15 years.
• Central Park Flooring Replacement — The marmoleum flooring in heavily trafficked hallways and
rooms had reached the end of its service life and was replaced with vinyl tile. During the demolition
of the existing flooring, the concrete slab underneath the marmoleum was tested for moisture content
and all tests were negative for excessive moisture which resulted in a significant savings.
• LoanMart Field Team Locker Room Carpet Replacement — The work consisted of removing and
replacing the existing carpet in the home team, visiting team, and umpire locker rooms along with the
removal and replacement of the existing carpet in the ticket office and elevator lobby which had reached
the end of its service life.
• City Facilities Roofing Replacement & Repair (Design)—Design plans were completed for the
replacement of the roofing system at Lions West, in addition to the repair of the roofing systems at
Lions East and the Animal Care and Adoption Center. Replacement and repairs will occur during
Fiscal Year 2017/18.
• Victoria Gardens Cultural Center Exterior Joint Replacement, Roof Repairs, and Exterior Painting —
This project was originally budgeted for construction to occur in Fiscal Year 2016/17; however, this
was postponed due to the larger courtyard expansion that is currently under design.
• Civic Center Cooling Tower Replacement — This project removed the existing cooling tower and
installed a new, more efficient cooling tower with a variable frequency drive that allows the tower
motor to increase or decrease the RPM of the motor based on the demand for cooling. This project
started in Fiscal Year 2015/16 and was completed in Fiscal Year 2016/17.
• City Council Chambers Media Revitalization Project, Phase II — Modifications and improvements to
the City Council Chamber media system continued in Fiscal Year 2016/17 and included the addition
of a new control panel at the City Clerk's station, addition of a new assistive listening system for
compliance with ADA requirements, the addition of other connection points for additional devices to
be connected to the system for media presentations, and the development of a control system for the
remaining house lighting.
• Public Works Services Center Warehouse Expansion (design) — Design contracts were executed for
the Public Works Services Center warehouse expansion project that is anticipated to begin in fiscal year
2017/18. This will add approximately 13,500 square feet to the existing warehouse of a similar size.
• Expansion of the Public Safety Video Network (PSVN) at the Metrolink parking lot and platform area.
This phase will integrate into the existing citywide IP surveillance.
• Citywide Elevator Maintenance and Repair Services — This contract includes monthly, quarterly,
semi-annual, and annual preventative maintenance, repairs, and emergency response services for a
fixed lump sum monthly price. There are seven elevators in the City.
• City Hall Elevator Modernization Project This project was bid during Fiscal Year 2015/16; however,
all bids far exceeded the budget. Staff revised the specifications and this project was re -bid during
Fiscal Year 2016/17. Work will be completed in Fiscal Year 2017/18.
• In addition to the numerous capital projects, there were also several large service contracts
awarded/renewed including: window washing, security guards, card key entry systems, janitorial
services, and fuel management systems.
Streets, Fleet, and Storm Drain Maintenance Division
The Street Maintenance personnel handle many different functions including: maintenance of roadways,
storm drains, traffic signs, markings, special events, and traffic signal systems and safety lighting.
Additional functions include graffiti abatement, concrete repair, street sweeping, and 24/7 emergency
response. This group also oversees fleet maintenance, vehicle/equipment specifications, and warehouse
operations.
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• Vehicle Purchases — The City Council authorized the purchase of the following replacement vehicles:
one heavy duty flatbed truck and kettles for the new thermoplastic program, one CNG storm drain
truck, one graffiti truck, one CNG asphalt patch truck, one traffic signal aerial truck, as well as the
purchase of a new heavy-duty utility truck for the emergency on-call program.
• Thermoplastic Program The streets crew also purchased templates and other supplies to begin the
thermoplastic application of street markings (such as stop bars and stop ahead markings, etc.) instead
of using paint. This new system will increase the durability and lower maintenance costs of these
markings.
• Traffic Signal Controller Cabinet Purchases — Two new traffic signal controller cabinets were
purchased during Fiscal Year 2016/17. These will be used to replace any cabinets damaged because of
traffic collisions or equipment failure.
• In addition to the purchase of the replacement traffic signal controllers, the signal maintenance contract
was increased due to the significant increase in signal pole knock downs, major wire pulls, traffic signal
controller repairs, uninterrupted power supply system repairs, etc. Some of this extra work was partially
due to the amount of rain and wind experienced during the year.
• Sidewalk Inspection Program — As concrete lifts or cracks in the public right-of-way are identified,
staff schedules an asphalt ramp or grinding of the lift as a temporary measure. This citywide process
takes a total of 3 years to complete. The information gathered during these inspections is used to
schedule permanent repairs of sidewalks, curb and gutters, and drive approaches.
• Traffic Sign Retro -reflectivity Testing — The retro -reflectivity inspections of citywide stop ahead and
signal ahead warning traffic signs were completed. Staff is in the process of replacing the stop ahead
and signal ahead warning signs not meeting the minimum retro -reflectivity requirements set forth by
the Manual on Uniform Traffic Control Devices (MUTCD).
• Storm Drain Inspections/Cleaning — As a requirement of the Clean Water Act, staff must inspect storm
drain catch basins annually and remove debris if it is 25% or greater of the catch basin's capacity.
These requirements are part of the National Pollutant Discharge Elimination System (NPDES) permit
program which controls pollution by regulating point sources that discharge pollutants into waters of
the United States. In Fiscal Year 2016/17, a total of 3,646 catch basins were inspected, 181 catch basins
required cleaning, and 26 storm drain lines required jetting.
• Citywide Concrete Repair Contract — Staff prioritizes permanent repairs required by considering
walkable areas around schools, safe routes to schools, senior centers, shopping centers, and areas
identified with a large amount of lift and/or gap in the concrete walking surfaces. In Fiscal Year
2016/17, staff scheduled permanent concrete repairs in the Caryn Community area, Cucamonga Middle
School area, segments of Milliken Avenue, and various parks and paseos in LMDs 2 and 4-R.
• Many smaller projects were completed during Fiscal Year 2016/17 including: asphalt repairs, concrete
repairs, graffiti removal, street sweeping, storm drain inspections and cleaning, traffic sign installations
and repairs, traffic legend repaints, chemical and mechanical weed abatement, debris removal, special
event coverage, mechanic on-call emergency response, and streets on-call emergency response. The
citywide concrete contract was also re -bid during Fiscal Year 2016/17.
Parks and Landscane Maintenance Division
This diverse group maintains over 400 landscaped sites, as well as the City parks, Adult Sports Complex
and Epicenter, landscaped facilities, parkways, paseos and median islands, park facilities, City-wide trails,
and City -owned trees. The Parks group is staffed 7 days a week and has several specialized positions, such
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as Certified Pest Control Advisors/Applicators, ISA Certified Arborists, Certified Water Auditors, and a
Certified Playground Safety Inspector who perform some of the more technical work activities within the
section.
LMD-4R Park Lighting Retrofit (final phase) — Over the last few years, staff has focused on the
reduction of utility costs in the LMD-4R parks and paseos. This fiscal year was the final phase to
remove and replace the existing park lighting fixtures with energy efficient inductive fixtures at Ralph
M. Lewis Park, Mountain View Park, and the remaining lights at Milliken Park. These new lights will
use 33% less electricity than the existing lighting fixtures, as well as reduce the amount of maintenance
required because they have a significantly longer service life than the previous fixtures.
• Award of Park Maintenance for PD -85 — At the direction of the City Council, staff solicited bids for
a park maintenance contract for Red Hill and Heritage Parks. This was done as a cost saving measure
in this district. Bids for the LMD-1 park maintenance was solicited and awarded in Fiscal Year
2015/16.
• A "Pay to Play" credit card activated light control system was started in Fiscal Year 2015/16 and
continued in Fiscal Year 2016/17. This was done as a cost savings measure to help offset structural
deficits in LMD-1 and PD -85.
• Tree Inventory — A citywide tree inventory data collection process was started in Fiscal Year 2015/16
and will take several years to complete. The process employs contracted labor using a City -issued iPad
to identify the location, health, and other data on each City tree. This inventory will improve the tree
trimming process and the efficiency of the tree crew.
• Civic Center Landscape Renovation The scope of work included the removal of the existing
landscaping and irrigation system and was replaced with new Date Palms, cobble paving, decomposed
granite, landscape boulders, and a water efficient irrigation system. This project was originally bid in
Fiscal Year 2015/16; however, all the bids received far exceeded the Engineer's estimate and were
revised and re -bid during Fiscal Year 2016/17.
• LED Lighting Upgrade (Lions Park Tennis Courts and Day Creek Park) — LED lights were purchased
and installed by in-house crews to reduce electricity and maintenance costs for the tennis courts at Lions
Park and Day Creek Park.
• Water Resource Management/Drought Impact Update — Staff continued to look at ways to conserve
water and take a measured approach to lessen the impact to residents by using these principles:
• Preservation of turf in the active areas of the parks including:
o Playing fields
o Around playgrounds and safety zones
o Picnic areas
o Shade structures
• Preservation of the overarching landscape design, features, and aesthetics
• Preservation of property values
• Avoiding changes that are irreversible or permanent wherever possible
• Preserve as many trees as possible
• Use the existing mature landscape material as an anchor element for any changes
In LMD 2, 9,691 square feet of turf was removed (Victoria Park Lane east of Day Creek) and 17,632
square feet of turf was removed in LMD 4 (corner of Base Line and Haven, east along the south
parkway to Spruce) in support of the water conservation measures. Staff will continue to make
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landscape adjustments replacing existing plant material with low water use vegetation and adding wood
mulch where it is feasible and beneficial in a continued effort to achieve the water savings requirements.
Staff is also planting new trees throughout the park system where funds are available to replace dead
and declining trees. This will help to re-establish canopy coverage for the retention of water, cooling,
and providing a healthy environment for the community.
• As part of the Citywide Concrete Repair project, several locations in LMD 2 and LMD 4 parks had
sidewalk and concrete panels replaced, including sections of the Skate Park at Spruce Park.
• Several smaller projects were also completed by the Parks Section during Fiscal Year 2016/17 such as:
continuing to replace rubberized playground surfacing at Central Park and Victoria Arbors Park,
replacing several pieces of equipment, and rebidding the purchase of Calsense parts and other park and
landscape supplies.
Planning
The Planning Department functions as the professional and technical advisor to the Planning and Historic
Preservation Commission and the City Council on policy matters and issues concerning the physical
development of the community. The Department focuses on proactive long-range planning to recognize
and solve problems before they occur and take advantage of opportunities; to support City goals, objectives,
policies, and programs; and to actively promote retail and commercial expansion by attracting new services
to the City. We are very proud that one of our Planning Commissioners is serving as the "Director,
Department of Planning and Community Development" of the League of California Cities for a two-year
term.
As development within the City is a team effort, the Department coordinates activities among the other
departments including Engineering Services, Fire Construction Services, Building and Safety Services, and
the Police Department to ensure that development is safe, orderly, of the highest standard, and conducive
to the business and residential community. The Department assisted over 7,500 residents, developers, and
business owners at the counter in Fiscal Year 2016/17.
The Planning Department processed a wide variety of projects during the fiscal year. The following are
some of the highlights of those projects as well as some of the many special projects that have taken place:
Staff is reviewing best practices from other jurisdictions and soliciting feedback from stakeholders
to determine how best to implement mixed use/TOD development standards into the Development
Code. An identified Council Goal, staff has developed a set of new Development Code standards
to guide new Mixed Use/Transit Oriented Development in the City. Phase 2 of the project will
include identifying Mixed Use densities and creating Overlay Zones. Additionally, staff will
review areas of industrial zoning along arterials for possible rezoning to allow more commercial
and office uses.
Staff have been working in conjunction with the community and outside consultants on a Central
Park Master Plan Update process in recent months. Since 1987 there have been several versions
of the vision of Central Park. An update to the latest version is needed in order to better meet the
residents' needs; and create a plan for smaller buildable segments that can be built over time, when
funding is available. Community input and engagement has been a part of the various versions of
the Plan; this participation is an important part of creating that vision. At this time, neither capital
nor maintenance funds are available for the completion of Central Park. This process is to update
the existing Central Park Master Plan to create a vision for a fiscally and environmentally
responsible park space. Revisioning buildable segments of space and amenities in 3 - 10 acre
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improvements provides greater opportunities for developing as we continue to search for potential
grants, donations and other funding sources.
• A mixed-use project has been entitled consisting of 182 multi -family residential units, including 5
live -work units on Foothill Boulevard and Hermosa Avenue. This project is currently under
construction.
• The Planning Department, in conjunction with the Community Services Department, completed
the entitlement of a 34,994 -square -foot City recreation facility that includes three indoor and three
outdoor basketball courts. This project is currently under construction.
• The 28.4 -acre property at the corner of Day Creek Boulevard and Base Line Road has been entitled
with a mixed-use project consisting of 380 residential units (329 townhomes and 51 single-family
dwelling units), two restaurants and a higher end boutique hotel. Construction is expected to begin
in 2018.
• The Planning Department is currently working on a project (referred to as "Empire Yards") together
with the San Bernardino Associated Governments (SANBAG) and Creative Housing Associates to
develop a higher density, mixed use and transit -oriented project at the current Metrolink station
near Milliken Avenue.
• Staff is part of a multi -department task force to inspect massage establishments throughout the City
to ensure compliance with all City codes. Working together with an interdepartmental team, we
have inspected over 30 locations and 17 locations have been closed in the last year. City Council
has approved a permanent ordinance to reassert local control and implement appropriate regulations
over massage uses.
• Meeting an identified City Council and General Plan goal, staff developed an ordinance to require
the installation and maintenance of public art in larger new developments. Working with developer
stakeholders, we developed a program that provides flexibility for developers while strengthening
our depth and breadth of art available for the public to enjoy.
• 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. Four separate
code updates were approved by the City Council this year. These code updates included updating
land uses for recreational shooting complexes, updating floor area ratios for mixed use projects,
establishing regulations for massage establishments, and developing a public art program.
• The continued implementation of the Community Development Block Grant (CDBG) program is
facilitated by Planning Department staff. The City received $817,218 in Housing and Urban
Development funds. These funds were allocated to various Public Works, Home Improvement,
and Public Services 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
• The Planning Department continues to monitor and update the Local History website "Portal to the
Past". This product of a joint grant with the Library Services Department enables staff to continue
to add stories and recollections of residents as well as pictures of the past history of our City. It
can be accessed through the City's website at the following link:
https://www.cityofrc.us/about/local_history/default.asp.
• The historic Richfield Service Station on Foothill Boulevard, just west of Archibald Avenue, has
been reconditioned and improvements have been made by the Route 66 IECA (Inland Empire of
California Association), a preservation society. The gas station has become a historical destination
with a visitor's center and museum for Route 66 memorabilia.
Building and Safety
The Building and Safety Services Department provides plan checking, inspection, and permit activities for
construction projects to meet State Codes including building, fire, Title 24 Accessibility, energy, plumbing,
mechanical, and electrical codes.
Building and Safety continues to expand the use of the Accela permit software for on-line permit processing
of fee payments and inspection requests, and enabling customers to access permit and inspection
information 24 hours a day, 7 days a week. The Department conducted over 12,718 inspections, responded
to over 380 complaints and investigations, and issued over 4,115 permits during the 2016/17 fiscal year.
Administration
The Administration Section continues to improve communication with customers by enhancing public
relations through website development and revising and updating forms and handouts. All telephone calls
for Building and Safety Services as well as Community Improvement are received in this section. An
additional service provided by this section is the administration of the ADA compliant program for City
owned facilities.
Building Inspection
The Building Inspection Section provides building and fire inspections for all construction projects on
private property including work inside mobile home parks. In addition, this unit works with the Community
Improvement Division to abate properties that are vacant or have non-compliant building issues.
Plan Check and Permit
The Plan Check and Permit Sections continue to provide permit services for thousands of projects annually.
The Accela permit software has enhanced the process tremendously. More than 8,620 applicants have
registered since 2013 for the use of the 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 businesses
maintain compliance with the current fire codes while minimizing the potential disruption to their business.
Gradina Services
The 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 investigating complaints
regarding a wide variety of building and construction.
Additionally, this section continues to provide cross departmental support to the Engineering Services 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.
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Communitv Imbrovement
The emphasis in Community Improvement has remained on resolving long-term cases effectively and in a
cost-efficient manner by improving processes and utilizing new tools to enhance the community. Staffing
has been stable through the year to allow the program to grow into the expectation of providing more than
just enforcement services by educating and connecting community members to available services.
Community events have been more actively attended by staff members to provide the opportunity for
informal, positive relationships to be established with citizens.
One very successful program has been to rehabilitate vacant, neglected properties under the authority of the
Health and Safety Code. This code allows the City to request the appointment of a receiver by the San
Bernardino County Superior Court over a property when that property has significant violations of the
Health and Safety Code. The receiver can rehabilitate the property, utilizing the value of the property to
recover the costs of the rehabilitation, the associated legal fees, and the costs incurred by the City in
enforcement action to gain compliance. The end result is more stable neighborhoods with owner
occupancy, sustained property values, and a safer community.
Training and education of staff members have received new focus with the passing of AB 2228 which
established statewide training standards and professional certification for code enforcement professionals.
Long-term officers were able to take a certification exam to receive the credential. Newer officers will be
required to participate in 120 hours of instruction with qualifying exams scores to receive the certificate.
Additionally, there is continuing education required to maintain the credential.
The recovery of costs has been increased this year on several aspects. Through a partnership with the
Finance Department, DataTicket is a new vendor providing processing for Administrative Citations,
providing a more comprehensive service in making notifications to violators and obtaining remittance for
fines. City prosecution services are being provided by a different firm that is more accurate in calculating
staff and legal costs so the recovery can be made through the court disposition. Procedures have been
established to file title documents for properties where City funds have been expended enabling the City to
recover those costs through property tax assessment.
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. The Senior Center offers a variety of classes, services, special programs, special events as
well as spaces and opportunities for friends to gather. Two of those spaces are the Gift Shop and adjacent
Snack Bar that have become the heart of the Senior Center where seniors mingle, socialize, shop, snack,
and play games; where bonds of friendship are strengthened and new friends are made. From the Gift Shop
and Snack Bar, to the daily Senior Nutrition program, the Silver Fox Express Transportation Program and
a variety of recreational and health and wellness programs, the Senior Center is a vital resource in Rancho
Cucamonga all year long. This is all made possible with the support from hundreds of volunteers, numerous
partners, and the 16 -member Senior Advisory Committee.
Central Park Event Services
Central Park offers nine meeting rooms, two large event halls, a cozy courtyard, and beautiful park grounds
for picture opportunities. The ambiance alone sets the mood for a successful event, whether it be intimate
or extravagant. Central Park is a very popular location for weddings, anniversary and birthday parties, and
xv
much more. The Central Park meeting rooms and halls are very versatile and can accommodate anywhere
from 10 to 300 people. In addition to weddings and parties, Central Park has successfully hosted special
events by local representatives, a variety of High School proms and formals, college commencement
ceremonies, professional associations, community groups, business groups, and more!
Cultural and Performing Arts
The Victoria Gardens Cultural Center, which includes the Lewis Family Playhouse, celebrated its 10th
Anniversary with a community celebration on August 20, 2016. On September 16th the Playhouse kicked
off their 11th season with Penn & Teller, the Playhouse's biggest name act to date, which sold out in only
two weeks after going on sale to the public. The season continued with sell outs with such notable artists
as Aaron Neville, Wilson Phillips, the Drifters, Martha Davis and the Motels, Golden Dragon Acrobats,
Ozomatli, Capitol Steps, Lee Ritenour, and Colin Mochrie and Brad Sherwood. The City's own
professional MainStreet Theatre Company presented their highest attended season with the classic stories
of Stuart Little, The Secret Garden, and Goldilocks and the Three Bears. Over 34,000 children and adults
attended MainStreet performances, including over 27,000 students and teachers filling up the 57 school
performances offered. Broadway at the Gardens presented Stephen Sondheim's Into the Woods garnering
strong public acclaim, and Community Theatre presented The Music Man as their summer family musical,
and the classic Pride and Prejudice to thrilled and devoted Jane Austen fans. In all, nearly 48,000 people
enjoyed a performance at the Playhouse.
Additionally, the Cultural Center hosted many popular public events including a Bridal Expo, a Secret
Garden Tea Party, the annual State of the City Address, and a multitude of private events from weddings
to retirement banquets. The Cultural Center remains a vibrant and active community gathering place for
residents and visitors of Rancho Cucamonga.
Special Events
Last year, over 25,000 community members attended the Department's major community -wide special
events. These special events included: 4th of July Fireworks Spectacular, Summer Movies and Concerts in
the Park, Founders Festival Community Parade, Veteran's Day Celebration, Cinco de Mayo Celebration,
Memorial Day, Cucamonga Challenge and Celebration of National Physical Fitness Month, and Springtime
Movies in Town Square at Victoria Gardens.
Contract Classes
This year the Contract Classes program offered a variety of recreational, leisure time classes such as: Music,
Dance, Fitness, Foreign Language, Music, and Arts and Crafts. Classes were offered at City facilities and
local studios. Over 5,000 participants registered for classes during the past year with a majority of classes
focusing on supporting a Healthy RC lifestyle. The City also offers contract classes that are specific to our
special needs community.
Special Needs
In Fall of 2016, the City established its very own local program through Special Olympics: Southern
California, the IncredAbles. The City offered soccer in the fall and bocce ball in the spring. In 2016, the
fall soccer session ended with seven IncredABLES athletes. This year, a full team of 14 athletes
participated in the Special Olympics Regional Games at Big League Dreams in Perris. The IncredAbles
team took the bronze medal in their bracket with two of our athletes taking home gold and silver medals in
the Individual Skills competition. The IncredABLES program is slowly expanding with more event
opportunities and additional classes being added to our program. This year, three new classes were offered
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to the City's special needs community: Polynesian Dance, Baking, and Yoga. The Special Needs
Partnership Coalition also hosted the first Special Needs Resource Fair, with 20 vendors participating and
approximately 250 community members participating.
Sports
The Sports Division provides a wide variety of sports activities for Pee Wee, Youth, and Adults within the
community and surrounding areas. Over 1,800 participants participated in the Pee Wee sports program
which includes baseball, basketball, and soccer. The youth sports program provides sports in basketball,
football, volleyball, and sports clinics. During the last fiscal year, the Sports Division was actively working
on the transition plan for the movement to the new RC Sports Center that will be located at the Epicenter
Sports Complex.
Youth and Family
Lions East Community Center, Goldy Lewis Center, and the Frost Early Education Center are hosts to the
Playschool program from August through May. This year's program changes included the addition of a
four-day 3's Plus class. We had a total of 528 registered participants this school year. Lions West
Community Center houses the RC TeenWorks program, formally known as TRAC. There have been some
exciting changes, we are moving away from the traditional "drop-in" program and gearing it towards a
more structured environment where teens focus on STEM activities, sports, and art and crafts. In addition,
we launched RC TeenWorks Volunteer Coalition and Internship program where teens learn the value of
community involvement and gain skills to assist them with entering the workforce! This year we
volunteered at the Ronald McDonald house, beach clean ups, and Camp Kahuna, just to name a few. This
year our 77 volunteers logged a total of 3,383 hours! Over the summer, Lions Center East and West hosted
1,690 youth ages 2 — 16 at our summer camps.
RC Family Resource Center
The RC Family Resource Center, a hub for non-profit service organizations, hosts over 45 non-profit
organizations providing emergency food and clothing, family crisis intervention, court recognized services,
support groups, tax form preparation assistance, youth mental health, adult and youth life skill classes,
parenting classes, and much more. The RC Family Resource Center, with the help of their partners, assists
more than 1,000 residents on a monthly basis. Furthermore, the RC Family Resource Center also provides
monthly and annual family events such as the monthly Family Fun Nights, the Annual Thanksgiving
Basket, and the family -friendly Halloween Spooktacular event which has over 2,500 attendees each
year. These events are geared towards strengthening the family unit by creating an enjoyable experience
for all family members.
Registration
The Registration Division is the main hub for Community Service's customer intake. Last fiscal year, the
Division processed approximately 40,000 program/class registrations, approximately 1,228 park
reservations, and handled approximately $3.6 million at multiple sites throughout the City of Rancho
Cucamonga. In addition, we maintained payments made via InstantRC (over $800,000 in transactions) and
authorized 217 scholarships equaling $25,606 to qualifying residents.
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Park Ranger Program
The Park Ranger program continues to enhance Rancho Cucamonga's public safety initiatives by protecting
and preserving parklands and open space, enforcing regulations, providing community education, and
promoting parks and open spaces as a vital amenity. Last fiscal year, the two Park Rangers made contact
with patrons 2,272 times, which includes dispatch calls for a variety of low level infractions and educating
Park users.
Park Development
Projects completed as of June 30, 2017 include:
• Los Amigos Park
Projects awarded and/or started in Fiscal Year 2016/17 include:
• Central Park Trailhead Improvements Architectural Design Services
• Central Park Phase II Design Study
• Etiwanda Creek Park Phase II Master Plan
• Victoria Gardens Cultural Center Courtyard Architectural/Redesign Services
• RC Sports Center Relocation
Additional Department Activities
Volunteer opportunities continued to grow and expand this past year as staff found new ways to utilize
volunteers throughout the City. During the last year, volunteers worked at numerous events, community
centers, and activities. This last fiscal year, over 60,000 hours of volunteer services were provided by the
Department's volunteer core. The Community Services Department values volunteers, and providing
opportunities for citizen involvement is an important aspect of the philosophy of the City of Rancho
Cucamonga and the Community Services Department.
Police Department
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff's Department for general
law enforcement services. During Fiscal Year 2016/17, the Police Department had 137 sworn officers, 42
professional (general) employees, and more than 90 volunteers which included 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 (4), Bicycle Enforcement Team,
Multiple Enforcement Team (MET), Solution Oriented Policing Team (S.O.P.), Traffic Division, Detective
Bureau, Retail Theft Team (Victoria Gardens), CPS/APS Follow Up Team, and a Public Information
Officer.
The Department continues to strive to improve public safety while finding efficiencies through technology
and innovation. The Department's continued work and expansion with the Public Safety Video Network
and Automated License Plate Reader technology deployment throughout the city is an ongoing effort for
current and future improved law enforcement services. The Solution Oriented Policing Unit will carry
forward to improve quality of life issues with transients, bar compliance, Active Shooter Training, and
school/business threat assessments. While engaging in their duties, S.O.P. deputies work with Community
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Improvement personnel and the State's Department of Alcohol Beverage Control to ensure alcohol serving
businesses are compliant with the law. As recent legislative changes in the incarceration system continue
to create policing challenges, the Multiple Enforcement Team, Solution Oriented Policing Unit, and the
Detective Bureau will continue to join forces to collaboratively prevent and deter criminal activity in the
city.
Automated License Plate Readers (ALPRs)
ALPR uses video cameras in combination with infrared illuminators that are capable of capturing the image
of the front or the rear of a vehicle that passes through its field of vision. The cameras are affixed to both
patrol units and light poles on the south and north ends of the city. Currently twelve (12) patrol units are
outfitted with the cameras as well as twelve (12) separate intersections. All captured plates are
automatically run through the law enforcement database and if the plate captured is a vehicle of interest,
shortly after the read, both dispatch and on duty Deputies are notified immediately. The information as to
the type of investigation is relayed and special instructions are given, if necessary. The City's continued
investment in ALPR technology will allow the Department to continue delivering exceptional public safety
services by locating and arresting criminals who would have previously travelled through our community
undetected.
Public Safetv Video Network (PSVN
In conjunction with ALPRs, the Public Safety Video Network continues to expand with video cameras
installed at seventy-two (72) locations throughout the city. The Victoria Gardens Mall, Metrolink Station,
Police Station, Epicenter, Archibald Library, Central Park, Los Amigos Park, and City Hall are areas which
have been equipped with the system. As infrastructure is finalized throughout the city, cameras will
continue to be installed in "areas of interest", such as additional parks, intersections, and areas of
congregation. The Police Department's Technical Management Team and the City's Department of
Innovation and Technology personnel are currently working on a plan for future ALPR/PSVN installation
projects.
Expansion of Solution Oriented Policina Team
The Solution Oriented Policing (S.O.P.) Team's key tasks involve investigating sex trade crimes,
conducting Active Shooter Training, and investigating/assisting with quality of life issues with the
homeless. Through S.O.P., the Police Department works hand in hand with various City departments to
ensure business compliance with local regulations. Threat assessments for local businesses and schools are
a priority that the team engages in to "harden the target" and elevate the likelihood citizens will survive a
mass casualty event. The S.O.P. Unit also conducts Surviving an Active Shooter Training for citizens,
students, and school staff to better equip them with the knowledge on how to react during an active shooter
threat.
Community Engagement
The Rancho Cucamonga Police Department conducts numerous community based meetings to improve the
relationship it has with its community partners while simultaneously elevating their understanding of crime
trends. A monthly Citizen Advisory Community Meeting is hosted by the Department, Coffee with a Cop
is held at different locations, and our National Night Out and Open House are important department
engagements. The Police Department also participates in city neighborhood watch programs and health
and safety fairs for local businesses and faith based organizations.
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Fire District
The Rancho Cucamonga Fire Protection District (District) is responsible for Community Risk Reduction,
Emergency Response, and Emergency Management/Disaster Resiliency. District personnel are dedicated
to the preservation of life and property in service to the community. The continuous goal is to deliver these
services in an effective, efficient, and professional manner.
The District emphasizes a risk reduction strategy to educate the community and enforce life safety
regulations that are designed to protect natural resources, secure the economic vitality of the community,
and improve the quality of life for its citizens. The District's 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 also 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 City's Police Department, 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 Fiscal Year 2016/17, District staff accomplished the following to maintain and improve existing
services levels in accordance with Council approved goals:
• Began construction of the Fire All -Risk Training Center construction project
• Hired an Architect and Construction Management firm to begin design to rebuild the San Bernardino
Road Fire Station (172) at a new location
• Awarded a contract to upgrade the District -wide Station Alerting System
• Reconfigured the Emergency Operations Center for better functionality
• Maintained Community Facility District (CFD) fees at same level as the prior fiscal year
• Continued waiving Fire Inspection Fees
Library Services
The Library Services Department underwent exciting changes and new beginnings in Fiscal Year
2016/17. In the past fiscal year, the Library checked out almost 1 million books, DVDs, CDs, eBooks, and
magazines, and issued over 11,000 new library cards. Over 73,000 people used a Library computer, and
over 40,000 children attended a library program. Currently, over 200,000 borrowers own a Rancho
Cucamonga library card and enjoy a collection of over 300,000 titles and free access to over 70 public
computers.
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Additional Library highlights include:
Children's and Teen Services
• Over 40,000 youngsters came to our libraries to enjoy the popular storytime programs. With twenty-
three storytimes each week between the Library's two locations, the baby, toddler, pre-school, school -
aged and teen programs offer something for children of every age.
• The Summer Reading Program (SRP) had a 10% increase in participation from last year, with nearly
4,400 children and teens taking part in the program. The SRP is crucial to helping youngsters maintain
their reading skills during the summer months.
• The popular "Kidsmobile" bookmobile provides service to many of the city's elementary schools. The
distinctly -designed bookmobile visits children at their school sites. The "Kidsmobile" checked out
over 65,000 items to children during this past fiscal year.
• The Library completed three STEAM related grants totaling $81,000 from the California State Library,
Southern California Edison, and SoCal Gas. This afforded staff the opportunity to participate in Second
Story programming and nurtured a team oriented environment.
• Children's Services partnered with local businesses to provide incentives for children completing the
annual Summer Reading Program with an estimated value of $55,000. Incentives were provided by:
Baker's, Ben & Jerry's, Benihana, Blaze Pizza, Buca de Beppo, the Clippers, Chick-fil-A, IHOP, Lazy
Dog, Lego Land, Red Dragon Karate, Round Table Pizza, and Rubio's. Additionally, free Legoland
child entry passes were provided for an estimated value of almost $400,000.
Senior Services
The Library's "Housecalls" outreach program delivers library materials via volunteers and staff to
community members who cannot come to the library. This service allowed homebound Rancho Cucamonga
residents to checkout nearly 1,500 items this fiscal year. Rancho Cucamonga Library volunteers and staff
deliver materials ranging from books to DVDs to recorded books on CD.
Outreach Services
The Library had many outreach visits in Fiscal Year 2016/17, including STEM programs at Los Amigos
Elementary school, RC Fire Open House, National Night Out, and RC Family Resource Center's
Spooktacular event. These outreach efforts are in addition to the daily bookmobile stops.
Information and Virtual Library Services
• Between the Adult and Children's Information Service desks and our Virtual Library, over 160,000
information questions were answered during the past fiscal year.
• Over 73,000 library customers used the Library's 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
1,400 children, teens and adults took advantage of free, hands-on computer classes. In the upcoming
year, these numbers may increase with the Library's recently upgraded broadband speed.
• In Fiscal Year 2016/17 the Library collaborated with DoIT, to successfully integrate the CENIC 10 GB
high-speed fiber optic network for use on the Library's public Wi-Fi.
• Passport services were offered 7 days a week (85 hours total) between both library locations. In Fiscal
Year 2016/17, staff fielded more than 9,200 passport inquiries and processed nearly 5,600 applications.
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• The Library installed new self -check units and security gates at both locations. The new gates accurately
track all incoming foot traffic and feature real-time security alerts which notify staff of specific items
that may have triggered the alarm. New self -check units feature the ability to check out and renew
items, as well as the ability to check patron accounts for fines and current due dates.
Literacy Services
• Over 40 active literacy tutor and learner pairs call the Library their home as they work together 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, as well as corporate and private donations.
• The "Back to Basics" Children's Literacy Program served 82 children, 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, the Library offered many varied
volunteer opportunities, from bookstore operations to tutoring to programming help to shelving to
assisting with the Summer Reading Program.
• The Friends of the Library volunteers accounted for thousands of volunteer hours for sorting, staffing,
and managing the Friends Bookstore at both libraries. The Friends Bookstores raised $150,000 for the
Library in Fiscal Year 2016/17.
Library Foundation
The Library Foundation raised approximately $11,000 in ticket sales from the annual Tour de Fork event
at Victoria Gardens. The Library Foundation also held three major Second Story fundraising events to
cultivate potential major donors and partnerships.
City Management
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:
Cable Television Franchise Administration
The City Manager's Office monitors 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.
Communitv Information Proeram
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. The Communications Division supports this mission and
promotes the City's brand with the use of a variety of information outreach technology and communication
tools such as: publication of the Rancho Reporter; news releases; media relations, social media, website,
RCTV-3, the City's Government Access Channel; e -newsletters, brochures, flyers, city-wide initiative
participation; and provides messaging, media relations and public relations counsel to City departments.
Communications highlights include:
• Implementation and launch of GovDelivery as the City's primary email distribution system for its
electronic newsletters
• Enhanced State of the City Address
• 50% increase of social media followers in 12 -month period
• Measure Q outreach and public education efforts recognized by California Association of Public
Information Officials (CAPIO) as an award winning social media campaign
• Increased media engagement and outreach through video
• Department staff training on iMovie application
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 to 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 the quality
of life in our community.
Healthy RC highlights include:
• The Ash Center for Democratic Governance and Innovation at the John F. Kennedy School of
Government, Harvard University, recognized Healthy RC as part of the 2017 Bright Ideas in
Government initiative. Healthy RC was one of only 60 programs nationally to receive this designation
for its model of bringing together local government and community members to address and improve
population health and long-term health outcomes.
• The City teamed up with Grid Alternatives, a certified non-profit organization that brings together
community partners, volunteers and job trainees, to implement solar power and energy efficiency for
low-income families. This organization provides free solar panel installation to qualifying homeowners
in Rancho Cucamonga -- providing energy cost savings, valuable hands-on experience, and a source of
clean, local energy that benefits us all. At least seven homeowners have benefited from this project —
and the CMO staff went out and volunteered with one of the installations!
• The Healthy RC Evaluation Plan, developed in partnership with community members and Healthy RC's
community stakeholders, was adopted in March 2017 and builds on the foundation for community
health improvement that was laid by the Healthy RC Strategic Plan. Highlights of the Evaluation Plan
include:
• 13% reduction in childhood obesity rates
• 7-12% reduction in rates of overweight students
• 20% reduction in heart disease rates
• 14% reduction in diabetes rates
• 21 % reduction in cancer rates
The Sustainable Community Action Plan was adopted by the City Council in April 2017. Soon after,
staff began efforts to develop metrics for the Plan. The community -driven Sustainable Community
Action Plan identifies and enhances opportunities for a cleaner and greener Rancho Cucamonga. The
Sustainable Community Action Plan serves as a long-term vision for how Rancho Cucamonga can be
more environmentally friendly and provide guidance for residents, City staff, and decision makers in
the community on how to achieve future sustainability goals.
In April 2017, the National League of Cities selected the City of Rancho Cucamonga as one of six cities
across the country to participate in the Mayors' Institute on Advancing Education and Health through
a Community Schools Strategy. Healthy RC was recognized for its work in partnership with the
Cucamonga School District and various community partners to help transform and encourage schools
as places where community -building happens, improving equitable access and availability of resources
to all residents, and improving quality of life for all who live, learn, work, and play in the city.
• Healthy RC hosted a series of Mental Health Symposiums in 2017 as part of the continued efforts to
start, and continue, the conversation around mental health and reducing the stigma in our community.
The Mental Health Symposiums were created in response to the community's feedback from the 2014
Strategic Plan where mental health was identified as one of the top eight community health priorities
for Healthy RC.
• Healthy RC launched the Compassionate Communities initiative to provide an actionable way for all
people who live, work, and play in Rancho Cucamonga to contribute to creating a culture of compassion
in our community. Efforts include creating monthly activities, Kindness Cards, and social media
challenges that promote and encourage compassion as an essential ingredient in building and
maintaining a thriving, healthy, and resilient community.
• For the seventh consecutive year, Rancho Cucamonga was awarded a Playful City USA designation by
KABOOM! for its continued commitment to creating opportunities for play. Rancho Cucamonga is
one of 258 communities across the country and one of 31 California cities named 2017 Playful City
USA honorees.
• Prepared a Request for Proposal for the SolarRC Expansion Project 2.0 which encompassed five
City/Fire District facilities including City Hall East Lot, Corporate Yard, Red Hill Park, Sports Center
Gym, and the Fire Training Academy.
Leizislative Affairs Program
The City Manager's Office coordinates a very active legislative program that focuses on protecting the
interests of our community and identifies resources available to enhance City services and programs.
Legislative efforts include researching and monitoring federal and state bills, preparing position papers and
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letters in response to proposed legislation, and working with legislative representatives and their staff to
promote the interests of the community at the state and federal level.
During the 2016/17 Legislative Session, the City tracked 27 state and federal bills and sent several letters
to state and federal legislators and the Governor advocating our position on certain legislation and issues.
Significant victories include the defeat of SB 649, which would preempt local control over wireless
facilities, and the passage of SB 1, which provides critical funding for the maintenance and repair of our
streets and highways.
Additionally, as the City Council actively participates in regional agencies and boards, the City Manager's
Office provides assistance and support to assist the Council in these positions. The inter -governmental
agencies the City participates in include San Bernardino Council of Governments (SBCOG), Omnitrans,
Southern California Associated Governments (SCAG), and Metrolink. City officials are also actively
involved in, and have taken on several leadership positions with, the League of California Cities, a statewide
association that advocates for the interest of cities. In Fiscal Year 2016/17, Mayor Dennis Michael served
as the Past President of the League of California Cities. During this period, Mayor Pro Tem Spagnolo also
served as President of the League's Inland Empire Division. At the Federal level, the City Manager's Office
plays an active role in advocating for the City's priorities and Federal assistance for projects and programs.
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 help residents in person, over the phone, and via email through the City's General
Information email account.
Performance Measurement
The City Manager's Office is the lead department in developing and maintaining the City's online
performance dashboard system. The dashboard currently displays public safety data for the Police and Fire
Departments as well as Community and Cultural Services. This project is in the process of being expanded
to include performance data for all areas of City operations including community development, governance
and finance, and health and sustainability.
During Fiscal Year 2016/17, Rancho Cucamonga joined the What Works Cities Initiative and received
technical assistance from world-class experts to build skill sets and processes to utilize data to address local
issues. This project focused on developing a process for collecting and analyzing data to help measure
performance and aid in decision-making for maintenance and operations in the City's parks, with a goal to
expand these best practices to other City services.
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 prepares notices of public hearings for the newspaper,
receives and opens bids for City projects, and maintains the Municipal Code book.
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In 2016, the office effectively administered and coordinated the November 8, 2016 General Municipal
Election for the election of two (2) Members of the City Council, one (1) City Clerk and one (1) City
Treasurer and Measure "Q" relating to electing members of the City Council by the voters in four Council
Districts with an at large Mayor, beginning in 2018 and 2020.
In a continued effort to streamline processes and provide excellent customer service, the Office of the City
Clerk initiated a Request for Proposal process for a Public Records Request Tracking System Application
and an Agenda Automation System Application during Fiscal Year 2016/17.
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. The Division has also been working continuously on improving accessibility to public
documents through LaserFiche, an electronic online portal, and has made minutes readily available through
LaserFiche web access.
Animal Care and Services
The Animal Care and Services Department is responsible for more than 5,000 homeless pets each year.
Their core responsibilities include caring for homeless pets, adoptions, community outreach, and public
safety. 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 committed to protecting the health, safety, and welfare of the
community. The Field Services Division 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 animal 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.
Volunteers
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.
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. In Fiscal Year 2016/17, a Pet Cadet volunteer program was initiated to
expand opportunities for volunteers between the ages of 12 and 17 to volunteer with their parent or guardian.
Increasina Adoptions
The Animal Center continued its 24 hour a day neonatal kitten nursery. The objective of the nursery is to
improve the success rate of kittens between the ages of 1 day old to 8 weeks old that are received by the
Center annually and require around the clock specialized care. Once the kittens reach 8 weeks of age, they
can be adopted into new homes. The nursery is supervised by staff, but primarily volunteer driven. In
Fiscal Year 2016/17, the Kitten Nursery was a recipient of a League of California Cities Helen Putnam
Award in the category of Enhancing Public Trust, Ethics, and Community Involvement.
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Medical Services
In Fiscal Year 2016/17, a new digital x-ray machine was purchased allowing the medical division to expand
the number of medical procedures diagnosed and treated in-house. The division also continued its
partnership with Western University College of Veterinary Medicine by hosting and mentoring third and
fourth year students. This win-win partnership offers veterinary students hands on experience with shelter
medicine which expands their technical and case management skills and gives Animal Services additional
labor to offset the work load of caring for the animals. Animal Services also partnered with Western
University to host several free and low-cost public spay and neuter clinics throughout the community.
Animal Care Foundation
Officially formed in June of 2016, the Animal Care Foundation was established to enhance fundraising
opportunities to support the Animal Center's programs and services. In Fiscal Year 2016/17, the Animal
Care Foundation hosted several fundraising including a Putt for Paws golf tournament, Furry Friends Flea
Market, and a holiday boutique. Funds and in-kind donations collected were used to support the Center's
neonatal Kitten Nursery, low cost spay and neuter opportunities, transporting pets to rescue organizations,
and specialized medical procedures.
Extreme Makeover
A large focus of Fiscal Year 2016/17 was remodeling the aging Animal Center. The remodel updated the
kennel areas by replacing the chain length kennels with new stainless steel kennels and added sound
acoustical panels to reduce the noise and stress levels for the animals. New paint, flooring, and LED lights
were installed throughout the Center to give it an updated modern feel that is inviting and welcoming for
Animal Services guests to help improve their overall experience.
Program Growth
The Department continues to expand its rescue and adoption partnerships with local private nonprofit
groups and out of state animal shelters. For example, to help address the problem of the 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 15 of the Center's small dogs to them for
adoption.
Administrative Services Grou
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, Procurement, Business Licensing, Special Districts Administration,
and Innovation and Technology 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 2016/17 fiscal year. A summary of
each of these projects by division follows.
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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. The Division also worked in
partnership with the Police Department to establish a Tow Service Agreement with each tow carrier
providing vehicle tow services for the City. Participating tow carriers pay fees to the City as a condition of
participation in the City's tow rotation. This additional revenue will allow the City to invest in additional
public safety programs and personnel for the benefit of all residents and businesses and to recoup
administrative costs related to the program.
Department of Innovation and Technology (DoIT)
The Department of Innovation and Technology (DoIT) is focused on continually enhancing the value of
the City's technology investments for internal customers and the community we serve. Over the course of
the year, the Department has partnered on several projects in support of Council's broader initiatives
including civic engagement, transparency in government, public safety, local art and culture, and promoting
healthy lifestyles. In addition, the Department has continued expansion of the Rancho Enterprise GIS
(REGIS) program, which provides contract GIS services to local government agencies across the State.
The Department of Innovation and Technology received several awards over the past year, including being
recognized in the top -ten cities for our population range in the 2016 Digital Cities Survey.
Accomplishments for the Department include:
• Completion of the $3 million complete overhaul of the City's data network, significantly improving
security and resiliency and increasing network capacity from under 100 Mbps to 1 Gbps
• Completion of the dedicated ultra -highspeed data network for the City's Library System, providing
both the Archibald and Biane Libraries with 10 Gbps public internet service using the California
Research and Education Network (CaIREN)
• Completion of the voice-over-internet-protocol (VoIP) digital telephone system implementation
• Implementation of Microsoft Government Enterprise Licensing for Office 365, providing enhanced
security, access, and resiliency by moving the City's exchange environment to the Microsoft Azure
cloud
• Participation in the Bloomberg What Works Cities Initiative to develop performance metrics and data
driven decision making tools for the City
• Development of the revised RC2Go mobile application based on Esri technology
• Hosting of the 2016 GIS day celebration at Central Park for over 500 junior high and high school
students from around the City
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, special districts
administration, and treasury management.
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The Finance Department applied for and received its 29th 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 applied for and received its 4' consecutive GFOA
Distinguished Budget Presentation Award.
In the prior fiscal year, the Accounting and Financial Reporting and the Budget Management Divisions
worked in conjunction with DoIT to identify a solution for the City to utilize in providing an open data
technology system to its residents. A contract was entered into with the City's financial software provider
to implement Socrata's Open Budget Dashboard. The first phase of the project has been completed with
the mapping of data from the City's financial system to Socrata's platform. Staff are currently in the process
of fine-tuning the appearance of the dashboard for unveiling in the next month. During Fiscal Year 2016/17,
the Accounting and Financial Reporting Division worked in conjunction with the Police Department and
the Community Improvement Division to transition to a new service provider for processing the City's
Parking Citations and Administrative Citations. The Animal Services Department and Business Licensing
Division will go live with the new provider in the next few months for their Administrative Citations.
The Business Licensing Division ensures compliance with City codes as they relate to business licenses, as
well as transient occupancy (TOT) and admission taxes. During Fiscal Year 2016/17 staff processed
approximately 11,422 business license applications (8,453 renewals and 2,969 new filings), inspected 2,023
businesses, and collected revenues totaling $2,755,839. During Fiscal Year 2016/17, the Division
facilitated the first ever TOT audit for the City's hotels for a three-year period (April 2013 through March
2016). The majority of the City's hotels were in compliance with the City's TOT ordinance; however,
certain reporting deficiencies were noted resulting in the recovery of approximately $18,400 in revenues to
the City.
The Special Districts Division is responsible for placing city parcels to the County tax rolls, tracking and
paying debt service on the City's bonded indebtedness, ensuring compliance with the continuing disclosure
requirements for each bonded district, and assisting with special district formations. During Fiscal Year
2016/17, Special Districts staff participated in meetings, along with other Finance staff, for two citizens
advisory committees pertaining to special districts — the Planned Communities Citizens' Oversight
Committee and the West -side Citizens' Oversight Committee; worked with other Finance staff to streamline
the Annual Engineer's Reports for City Council approval; and placed over $27.8 million in special taxes
and assessments on the 2017/18 Tax Roll for the City's 35 special districts. The Division also assisted the
Fire District in placing weed abatement tax liens on the 2017/18 Tax Roll in the total amount of $24,235.
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.
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:
• Improved access to learning opportunities
• Initiated recruitment practices to improve growth opportunities for existing employees
• Continued oversight of reporting and compliance with the Affordable Health Care Act
• Initiated new programs to enhance the "Employee Experience"
• Improved the understanding of Worker's Compensation process and procedures with Fire District
employees to make sure employees understand their rights and responsibilities
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.
Procurement Division
The Procurement 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.
Division highlights this year include the following:
In spring of 2017, the Procurement Division submitted an application for the 2017 Achievement of
Excellence in Procurement (AEP) award and received the award. Each year the criteria changes to
keep up with innovations and best practices in public procurement. The Procurement Division is one
of only forty-five (45) agencies in California and one of only sixty-eight (68) cities in the United States
and Canada to receive the award in 2017. This is the ninth consecutive year that the Procurement
Division has been the recipient of the AEP award.
• Efficiently disposed of surplus City assets through online bidding applications to generate $219,256 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 30, 2016. 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-nine 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.
xxx
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
Group. We appreciate and would like to commend all the City departments who assisted and contributed
material to this document. We also recognize and would like to acknowledge the Mayor and members of
the City Council for their interest, dedication, and constant support in planning and conducting the financial
operations of the City in a responsible and progressive manner.
Respectfully submitted,
John R. Gillison Tamara L. Layne
City Manager Finance Director
CITY OF RANCHO CUCAMONGA
CITY OFFICIALS
JUNE 30, 2017
City Council
Name Term Expires
L. Dennis Michael Mayor 2018
Lynne Kennedy Mayor Pro -Tem 2020
William J. Alexander Council Member 2018
Sam Spagnolo Council Member 2020
Diane Williams Council Member 2018
Administration and Department Heads
City Manager
John R. Gillison
Deputy City Manager/Administrative Services
Lori Sassoon
Deputy City Manager/Cultural Services
Elisa Cox
Deputy City Manager/Economic and Community Development
Jeff Bloom
City Attorney
James L. Markman
Treasurer
James Frost
City Clerk
Janice C. Reynolds
Assistant City Clerk/Records Manager
Linda Troyan
Animal Services Director
Veronica Fincher
Building and Safety Services Director
Vacant
Community Services Director
Jennifer Hunt -Gracia
Engineering Services Director/City Engineer
Jason Welday
Finance Director
Tamara L. Layne
Fire Chief
Mike Costello
Human Resources Director
Robert Neiuber
Library Director
Julie Sowles
Police Chief
Danielle Boldt
Public Works Services Director
Bill Wittkopf
CITY OF RANCHO CUCAMONGA
ORGANIZATION CHART
Citizens
of
Rancho Cucamonga
City Clerk I I City Council I I City Treasurer
City
Attornev
City Manager
Administrative
Civic and
Police Economic and
Services
Cultural Services
Department Community
Admin/Procurement
Development
Fire
Community
District
Finance
Services
Animal Care
Human
Library
and Services
Resources
Services
Community
Innovation and
I
Records
Improvement
Technology
Management
Building andI I Engineering Planning I I I I Public Works
Safety Services Services
11�
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, 2016
*10r 4 0.: PA*. - 0
Executive Director/CEO
LS000L•
CPAs AND ADVISORS
INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Report on the Financial Statements
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, 2017, 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.
Auditor's 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 City'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.
PrimeGlobal
LSU9:::
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, 2017, 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, the budgetary comparison information for the General Fund and major special
revenue funds, the schedule of changes in the net pension liability and related ratios for the agent
multiple -employer plans, the schedule of plan contributions for the agent multiple employer plans, the
schedule of proportionate share of the net pension liability for the cost sharing multiple employer plan, the
schedule of plan contributions for the cost sharing multiple employer plan, schedule of changes in net
pension liability and related ratios for PARS retirement enhancement plan and schedule of plan
contributions PARS retirement enhancement plan 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, 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. The 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
LSU9:::
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 15, 2017 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 solely describe the scope of our testing of internal control
over financial reporting and compliance and the results of that testing, and not to provide an opinion on
the effectiveness of the City's 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.
Brea, California
December 15, 2017
3
THIS PAGE INTENTIONALLY LEFT BLANK
City of Rancho Cucamonga
Management's Discussion and Analysis
Year Ended June 30, 2017
RANCHO
CUCAMONGA
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, 2017.
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. Comparative data on the government -wide financial statements are only presented
in the MD&A.
Financial Highlights
• The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of
resources at the close of the fiscal year by $1,271,797,361 (net position).
• The City's beginning net position of $1,222,615,247 has been increased by $5,584,468 as a result of
restatements for the governmental activities. The General Fund and the Fire District Fund were restated
for $1,774,000 and $3,810,468, respectively. A detailed explanation of these restatements has been
provided in Note 15 in the accompanying notes to financial statements. As a result of the restatements,
the City's restated beginning net position is $1,228,199,715.
• The City's total net position increased by $43,597,646, excluding the restatements for the governmental
activities noted above, from current year activities. The change reflects increases of $37,365,327 in
governmental activities and $6,232,319 in business -type activities.
• At the end of the current fiscal year, the City's governmental funds reported combined ending fund
balances of $458,314,267, an increase of $9,844,371 from the prior year. This was the result of
restatements to beginning fund balances of the General Fund and Fire District Fund for a total amount of
$5,584,468 and an increase of $4,259,903 from current year activities.
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 financial statements, the inclusion of an organization within the scope of the
reporting entity of the City, as either blended or discretely (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
5
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 other
long-term assets (e.g., prepaid other post -employment benefits and net pension asset) and long-term liabilities
(e.g., capital leases, claims and judgments payable, accrued employee benefits, net pension liabilities, 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, Rancho Cucamonga Enterprise
Geographic Information Systems (REGIS) Connect, and Fiber Optic Network.
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 an 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 25 through 27 of this report
Fund Financial Statements
The fund financial statements provide a more detailed look at the City's most significant activities. 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. 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.
0
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 33 and 36 of this report).
The City maintains 72 individual governmental funds. Information is presented separately in the governmental
funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund
balances for the General Fund, the Housing Successor Agency Special Revenue Fund, and the Fire District
Special Revenue Fund, all of which are considered major funds. Major fund determination is based on
guidelines pursuant to Statement No. 34 of the Governmental Accounting Standards Board (GASB 34). Data
for the other 69 governmental funds are combined into a single, aggregated presentation. The basic
governmental funds financial statements can be found on pages 28 through 35 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 116 through 151 in this report.
The City adopts an annual appropriated budget for its General Fund and other major special revenue funds.
Budgetary comparison statements have been provided to demonstrate compliance with the budget. The
comparisons can be found on pages 97 through 99 of this report.
Proprietary funds. When the City charges its customers fees to cover the cost of the services it provides,
these services are generally reported in proprietary funds. The City maintains two different types of proprietary
funds: enterprise funds and internal service funds. Enterprise funds are used to report the same functions
presented as business -type activities in the government -wide financial statements. "Enterprise" refers to the
fund type while "business -type" refers to the activity type. The City uses enterprise funds to account for its
Sports Complex, RCMU, REGIS Connect, and Fiber Optic Network 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, REGIS Connect, and Fiber
Optic Network operations. The Sports Complex and RCMU are considered to be major funds of the City while
REGIS Connect and Fiber Optic Network are reported as non -major funds. 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
214 through 216 in this report.
The basic proprietary fund financial statements can be found on pages 37 through 39 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 (Successor Agency) which was dissolved by state law (see Note 14 in notes
to 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
7
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 private purpose trust funds is much like that used for proprietary funds, whereas, agency
fund assets are offset by a liability to the party on whose behalf they are held and have no measurement focus.
The City's fiduciary activities are reported in a separate statement of fiduciary net position on page 40 of this
report. Individual fund data for each agency fund is provided in the form of combining statements found on
pages 220 through 230 of this report.
Notes to 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 financial statements begin on page 43 of this
report.
Government -wide Financial Analysis
Our analysis focuses on the City's net position and the changes in net position as a result of the City's activities.
Comparative total data for the prior year has been presented in the summary tables and charts. An analysis
of the significant increases/decreases from the prior year is provided below.
Net position, the difference between a government's assets and deferred outflows and its liabilities and
deferred inflows, may serve, over time, as an 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, 2017, 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 $1,271,797,361.
The table below is a condensed version of the City's statement of net position for the fiscal year ended June
30, 2017, with comparative data from the previous year.
Net Position
June 30, 2017
(In Thousands)
Deferred inflows related to pension
Governmental
Business -Type
263
334
6,614
Activities
Total deferred inflow
Activities
9,970
Total
334
6,614
2017
2016
2017
2016
2017
2016
Current and other assets
$ 516,872 $
520,133
$ 16,377 $
13,238
$ 533,249 $
533,371
Net pension asset
-
4,076
-
175
-
4,251
Capital assets, net
792,335
739,590
32,434
28,183
824,769
767,773
Total assets
1,309,207
1,263,799
48,811
41,596
1,358,018
1,305,395
Deferred outflows related to pension
25,303
14,643
809
265
26,112
14,908
Total deferred outlow
25,303
14,643
809
265
26,112
14,908
Current and other liabilities
14,041
13,975
1,959
1,280
16,000
15,255
Long-term net pension liabilities
71,140
54,862
2,120
1,202
73,260
56,064
Long-term obligations outstanding
16,459
16,065
-
-
16,459
16,065
Total liabilities
101,640
84,902
4,079
2,482
105,719
87,384
Deferred inflows related to pension
6,351
9,970
263
334
6,614
10,304
Total deferred inflow
6,351
9,970
263
334
6,614
10,304
Net position:
Net investment in capital assets
791,849
738,556
32,434
28,183
824,283
766,739
Restricted
376,102
343,262
771
717
376,873
343,979
Unrestricted
58,568
101,752
12,073
10,145
70,641
111,897
Total Net position
$ 1,226,519
$ 1,183,570 $
45,278 $
39,045
$ 1,271,797
$ 1,222,615
0
The chart below displays the proportionate sections of the City's net position.
Net investment in capital
assets
64.81%
Unrestrict
5.55%
Net Position
June 30, 2017
$1,271,797,361
Restricted for
Public benefit -
Municipal Utility /
0.06%
Restricted for
Capital projects
4.11%
Net Position:
Net Investment in Capital Assets
Restricted for:
Community development projects
Public safety
Parks and Recreation
Fire protection
Engineering and public works
Community services
Capital projects
Public benefit - Municipal Utility
Unrestricted
Total Net Position
restricted for
community
evelopment
projects
13.74%
Restricted for
Restricted for
Engineering
Community
and public
(In Thousands)
works
services
6.07%
0.50%
0.15%
Net Position:
Net Investment in Capital Assets
Restricted for:
Community development projects
Public safety
Parks and Recreation
Fire protection
Engineering and public works
Community services
Capital projects
Public benefit - Municipal Utility
Unrestricted
Total Net Position
restricted for
community
evelopment
projects
13.74%
Net Position
Restricted
June 30, 2017
for Public
(In Thousands)
safety
Restricted
Restricted for
0.15%
for Fire
Parks and
Total Net
protection
Recreation
Position
4.62%
0.39%
64.81%
Net Position
June 30, 2017
(In Thousands)
Percent (%) of
Governmental Business -Type
Total Net
Activities Activities
Total
Position
$ 791,849 $ 32,434 $
824,283
64.81%
174,718 -
174,718
13.74%
1,928 -
1,928
0.15%
4,936 -
4,936
0.39%
58,770 -
58,770
4.62%
77,201 -
77,201
6.07%
6,318 -
6,318
0.50%
52,231 -
52,231
4.11%
- 771
771
0.06%
58,568 12,073
70,641
5.55%
$ 1,226,519 $ 45,278 $
1,271,797
100.00%
The largest portion of the City's net position represents the City's net investment in capital assets in the amount
of $824,283,598 ($791,849,229 for governmental activities and $32,434,369 for business -type activities), or
approximately 65% of total net position. This amount consists of capital assets net of accumulated depreciation
and reduced by outstanding debt attributed to the acquisition, construction, or improvement of the assets. The
City uses these capital assets to help provide essential services to the citizens; consequently, these assets
are not available for future spending.
The City's restricted net position amounts to $376,872,749 ($376,102,366 for governmental activities and
$770,383 for business -type activities), or approximately 30% of total net position. This amount is restricted
by external creditors, grantors, contributors, or laws or regulations of other governments, and is dedicated to
specific purposes such as community development projects, public safety, parks and recreation, fire protection,
engineering and public works, community services, capital projects, and municipal utility for public benefit.
0
The City's unrestricted net position is $70,641,014 ($58,567,782 for governmental activities and $12,073,232
for business -type activities) or approximately 5% of total net position. This amount represents the portion of
net position that does not meet the definition of "net investment in capital assets" or "restricted net position."
The unrestricted net position may be used to meet the government's ongoing obligations to citizens and
creditors.
At the end of the fiscal year, the City is able to report positive balances in all categories of net position for the
government.
Changes in Net Position
During Fiscal Year 2016/17, total net position increased by $43,597,646 (net increases in governmental
activities of $37,365,327 and in business -type activities of $6,232,319), or 4% from the prior fiscal year, before
restatement. A restatement of beginning net position of $5,584,468 is reflected in the financial statements for
the governmental activities as a result of clarifying technical guidance issued by the GASB subsequent to the
issuance of the June 30, 2016 financial statements. Additional information on the restatements can be found
in Note 15 of the notes to financial statements. The details are illustrated in the table below from the statement
of activities section of the financial report, and are explained later in this report.
• Total assets for the current year were $1,358,018,076, an increase of $52,622,532 to the City's net
position, or 4%, from the prior year amount of $1,305,395,544. The most significant changes are due to
the increase in net capital assets and the decrease in net pension asset.
• Net capital assets (e.g., infrastructure and other capital assets such as buildings, vehicles, furniture and
fixtures, etc.) for the current year were $824,769,827. This resulted in an increase of $56,996,517, net of
accumulated depreciation, to the government's net position, or 7.42°/x, from the prior year amount of
$767,773,310. The total overall increase in net capital assets is due to the following: (1) increase in
infrastructure in the amount of $5,114,333 in governmental activities and $265,346 in business -type
activities, of which $2,224,237 are developer contributions of donated infrastructure to the City; (2)
increase in construction -in -progress for various projects in the amount of $22,835,286 in governmental
activities and $669,535 in business -type activities; (3) capital assets, net of accumulated depreciation,
transferred from the Successor Agency in the amount of $38,257,705; (4) various purchases of equipment
and vehicles in the governmental activities in the amount of $5,689,387; and (5) depreciation expense of
$15,049,543 and $1,250,531 in governmental and business -type activities, respectively.
• Pension related items for measuring the net pension asset, deferred outflows of resources, net pension
liability, and deferred inflows of resources are determined on the same basis as they are reported by the
CalPERS Financial Office and the PARS Retirement Enhancement Plan and have reflected the following:
❖ The prior year net pension asset of $4,251,000 was eliminated due to the discount rate change for the
PARS Retirement Enhancement Plan from 6.25% to 5.75% to more accurately reflect the investment
assumptions for the plan. As a result of the discount rate adjustment, a net pension liability of $218,000
is reported as of June 30, 2017.
❖ Deferred outflows related to pensions were $26,112,035. This resulted in an increase of $11,203,933,
or 75.15%, from the prior year amount of $14,908,102.
❖ Long-term net pension liabilities were $73,260,016. This resulted in an increase of $17,195,396, or
30.67%, from the prior year amount of $56,064,620. Part of this increase is due to the change in
discount rate for the PARS Retirement Enhancement Plan noted above.
❖ Deferred inflows related to pensions were $6,614,452. This resulted to a decrease of $3,689,683, or
35%, from the prior year amount of $10,304,135.
10
Below is the condensed statement of activities of the City's governmental and business -type operations for the
year ended June 30, 2017.
Changes in Net Position
Year Ended June 30, 2017
(In Thousands)
The condensed statement of activities above shows total net position increased by $43,597,646 before restatement.
Governmental activities increased the City's net position by $37,365,327, accounting for approximately 86% of the
total growth in net position, paired with an increase of $6,232,319 in the Business -Type activities' net position. The
prior year's net position was restated to increase by $5,584,468 for Governmental activities, as explained earlier.
11
Governmental
Business -Type
Activities
Activity
Total
2017
2016
2017
2016
2017
2016
Revenues:
Program Revenues:
Charges for services
$ 15,280
$ 13,643
$ 12,069 $
11,588
$ 27,349 $
25,231
Operating grants and contributions
5,327
14,464
-
-
5,327
14,464
Capital grants and contributions
8,184
31,357
4,561
-
12,745
31,357
General Revenues:
Taxes:
Property taxes
79,857
78,064
-
-
79,857
78,064
Admissions tax
5
4
128
196
133
200
Transient occupancy taxes
3,282
3,055
-
-
3,282
3,055
Sales taxes
29,288
28,231
-
29,288
28,231
Franchise taxes
7,538
7,678
-
7,538
7,678
Intergovemmental - Motor vehicle in -lieu
85
70
-
-
85
70
Use of money and property
5,735
7,645
256
375
5,991
8,020
Other
6,811
10,571
49
53
6,860
10,624
Total revenues
161,392
194,782
17,063
12,212
178,455
206,994
Expenses:
General government
19,738
18,419
-
-
19,738
18,419
Public safety - police
36,753
34,084
-
36,753
34,084
Public safety - fire protection
32,821
29,525
-
32,821
29,525
Public safety - animal center
3,414
2,697
-
3,414
2,697
Community development
16,799
14,653
-
16,799
14,653
Community services
16,438
13,852
-
16,438
13,852
Engineering and public works
35,927
36,298
-
35,927
36,298
Interest on long-term debt
172
806
-
-
172
806
Sports Complex
-
-
2,981
2,663
2,981
2,663
Municipal Utility
7,905
8,436
7,905
8,436
REGIS Connect
167
65
167
65
Fiber Optic Network
-
-
-
-
-
-
Total Expenses
162,062
150,334
11,053
11,164
173,115
161,498
Increase (decrease) in net position
before transfers and extraordinary
item
(670)
44,448
6,010
1,048
5,340
45,496
Transfers
(223)
(534)
223
534
-
-
Special item
38,258
-
-
-
38,258
Increase (decrease) in net position
37,365
43,914
6,233
1,582
43,598
45,496
Net Position at Beginning of Year
1,183,570
1,137,382
39,045
37,463
1,222,615
1,174,845
Restatement of Net Position
5,584
2,274
-
-
5,584
2,274
Net Position at End of Year
_$_1,226,519
$ 1,183,570
$ 45,278 $
39,045
$1,271,797 $
1,222,615
The condensed statement of activities above shows total net position increased by $43,597,646 before restatement.
Governmental activities increased the City's net position by $37,365,327, accounting for approximately 86% of the
total growth in net position, paired with an increase of $6,232,319 in the Business -Type activities' net position. The
prior year's net position was restated to increase by $5,584,468 for Governmental activities, as explained earlier.
11
Governmental Activities
The following charts provide a snapshot of the City's governmental activities for Fiscal Year 2016/17, showing
the distribution of revenues by source as well as a comparison of revenues versus expenses by program.
Special Ite
19.16%
Revenues By Source
Governmental Activities
Year Ended June 30, 2017
$199,650,592
3.41% Capital Contributions and
Use of Money & PropertyGrants Contributions and
Grants
2.87% 4.10% 2.67%
$200,000
.
—.
$180,000
Public Safety- Community
Community
$160,000
Animal center Development
Services
$140,000
$191 $252
$3,749
$120,000
$3,414 $16,799
$16,438
Activities
$100,000
and Transfers
$80,000
$-
$170,859
$199,650
$60,000
$172
$223
$162,285
$40,000
$20,000
General
Public Safety -
Government
Police
Revenues
$4,992
$1,857
Expenses
$19,738
$36,753
Revenue and Expense By Function
Governmental Activities
Year Ended June 30, 2017
(In Thousands)
1
.
—.
Public Safety-
Public Safety- Community
Community
Fire Protection
Animal center Development
Services
$33
$191 $252
$3,749
$32,821
$3,414 $16,799
$16,438
Activities
• Revenues • Expenses
12
rges for Services
i%
1
General
Total
Engineering and
Interest on
Revenues,
Governmental
Public Works
Long -Tenn Debt
Special Item,
Activities
and Transfers
$17,717
$-
$170,859
$199,650
$35,927
$172
$223
$162,285
Governmental Activities
(In Thousands)
The City's governmental activities increased its net position by $37,365,327 at the end of the fiscal year. This
change is comprised of a net cost of services of $133,271,502 offset by general revenues of $132,601,661.
As compared to the City's prior year outcome of $43,913,774, this is a decrease of $6,548,447 or 15%. The
most significant changes in the Governmental activities in revenues and expenses are discussed below:
• The net cost of services increased to $133,271,502 from the prior year amount of $90,870,686, an increase
of $42,400,816 from all areas of the governmental activities, which had a negative impact on the City's net
position, primarily due to the following areas:
❖ Capital contributions and grants decreased to $8,184,228 from the prior year amount of $31,356,340,
a decrease of $23,172,112, predominantly from the following areas: (1) Engineering and Public Works
decreased by $19,089,857 due to the prior year's receipt of donated infrastructure and rights-of-way
from developers and reimbursements for certain capital projects based on agreements established in
prior years; and (2) Community Development decreased by $4,000,000 due to prior year's property
contribution to the Housing Successor Agency by a developer.
❖ Operating contributions and grants decreased to $5,326,579 from the prior year amount of
$14,464,379, a decrease of $9,137,800, primarily in the following areas: (1) Engineering and Public
Works decreased by $3,218,805 due to prior year's receipt of grant -related reimbursements; and (2)
Community Development decreased by $5,510,862 due to the prior year's transfer of the remaining
$4,173,409 unspent 2007B Housing Set-aside Tax Allocation Bond proceeds from the Successor
Agency to the City's Housing Successor Agency.
Overall governmental expenses increased to $162,062,728 from the prior year amount of $150,334,56, an
increase of $11,728,172, resulting from the net effect of increases and decreases in the following areas:
(1) Increase of $14,139,652 in pension related items for measuring the net pension liability, deferred
outflows and inflows of resources related to pensions, pension expense, fiduciary net position, and
additions to/deductions from the fiduciary net position; (2) Increase of $2,687,234 in Public Safety — Police
mainly due to the increase in contract services with the County's Sherriff's Department (largely due to
salary and retirement cost increases); (3) Increase of $1,295,638 in the claims and judgement liability for
workers' compensation and general liability insurance; (4) Increase of $987,712 in compensated leave
balance accruals; (5) Increase of $3,471,639 in capital related items of Engineering and Public Works
division; and (6) Net decrease of $10,266,103 in operating expenditures of all other governmental funds
excluding Public Safety - Police. The net decrease in operating expenditures was primarily the result of
$3,824,000 in PERS prefunding for the Fire District Fund in Fiscal Year 2015/16 that did not recur in Fiscal
Year 2016/17, and a decrease in capital project activity for the Base Line and 1-15 Freeway Interchange
as well as various local street rehabilitations totaling $4,515,670.
13
Total Cost
Net Cost
of Services
of Services
2017
2016
2017
2016
General government
$ 19,738 $
18,419
$ (14,746) $
(13,272)
Public safety -police
36,753
34,084
(34,896)
(32,667)
Public safety -fire protection
32,821
29,525
(32,788)
(29,166)
Public safety -animal center
3,414
2,697
(3,223)
(2,482)
Community development
16,799
14,653
(16,547)
(4,336)
Community services
16,438
13,852
(12,689)
(10,111)
Engineering and public works
35,927
36,298
(18,210)
1,971
Interest on long-term debt
172
806
(172)
(806)
Total
$ 162,062 $
150,334
$ (133,271) $
(90,869)
The City's governmental activities increased its net position by $37,365,327 at the end of the fiscal year. This
change is comprised of a net cost of services of $133,271,502 offset by general revenues of $132,601,661.
As compared to the City's prior year outcome of $43,913,774, this is a decrease of $6,548,447 or 15%. The
most significant changes in the Governmental activities in revenues and expenses are discussed below:
• The net cost of services increased to $133,271,502 from the prior year amount of $90,870,686, an increase
of $42,400,816 from all areas of the governmental activities, which had a negative impact on the City's net
position, primarily due to the following areas:
❖ Capital contributions and grants decreased to $8,184,228 from the prior year amount of $31,356,340,
a decrease of $23,172,112, predominantly from the following areas: (1) Engineering and Public Works
decreased by $19,089,857 due to the prior year's receipt of donated infrastructure and rights-of-way
from developers and reimbursements for certain capital projects based on agreements established in
prior years; and (2) Community Development decreased by $4,000,000 due to prior year's property
contribution to the Housing Successor Agency by a developer.
❖ Operating contributions and grants decreased to $5,326,579 from the prior year amount of
$14,464,379, a decrease of $9,137,800, primarily in the following areas: (1) Engineering and Public
Works decreased by $3,218,805 due to prior year's receipt of grant -related reimbursements; and (2)
Community Development decreased by $5,510,862 due to the prior year's transfer of the remaining
$4,173,409 unspent 2007B Housing Set-aside Tax Allocation Bond proceeds from the Successor
Agency to the City's Housing Successor Agency.
Overall governmental expenses increased to $162,062,728 from the prior year amount of $150,334,56, an
increase of $11,728,172, resulting from the net effect of increases and decreases in the following areas:
(1) Increase of $14,139,652 in pension related items for measuring the net pension liability, deferred
outflows and inflows of resources related to pensions, pension expense, fiduciary net position, and
additions to/deductions from the fiduciary net position; (2) Increase of $2,687,234 in Public Safety — Police
mainly due to the increase in contract services with the County's Sherriff's Department (largely due to
salary and retirement cost increases); (3) Increase of $1,295,638 in the claims and judgement liability for
workers' compensation and general liability insurance; (4) Increase of $987,712 in compensated leave
balance accruals; (5) Increase of $3,471,639 in capital related items of Engineering and Public Works
division; and (6) Net decrease of $10,266,103 in operating expenditures of all other governmental funds
excluding Public Safety - Police. The net decrease in operating expenditures was primarily the result of
$3,824,000 in PERS prefunding for the Fire District Fund in Fiscal Year 2015/16 that did not recur in Fiscal
Year 2016/17, and a decrease in capital project activity for the Base Line and 1-15 Freeway Interchange
as well as various local street rehabilitations totaling $4,515,670.
13
• General Revenues and Transfers decreased to $132,601,661 from the prior year amount of $135,318,574,
a decrease of $2,716,913, due to the following areas:
❖ Revenue from taxes increased to $120,055,227 from the prior year amount of $117,103,354, an
increase of $2,951,873. The increase in taxes is mostly due to the following areas: (1) Increase of
$1,793,098 in property taxes resulting from the County's annual inflation adjustment combined with
new secured properties being added to the tax roll and positive home buying activity; and (2) Increase
of $1,056,981 in sales taxes due to the growing local economy.
❖ Use of money decreased to $5,735,054 from the prior year amount of $7,644,579, a decrease of
$1,909,525. The decrease in use of money is mostly due to the net of the following areas: (1) Decrease
of $3,900,000 in unrealized gain on investments; (2) Increase of $530,000 in the Housing Successor
Agency for the conveyance of land held for resale in exchange of a note receivable pertaining to the
Villa Pacifica II project; and (3) Increase of $1,527,263 in interest earnings.
❖ Other revenue decreased to $6,811,380 from the prior year amount of $10,570,641, a decrease of
$3,759,261, mostly due to prior year's receipt by the Fire District of a one-time only distribution in the
amount of $3,709,808 from the Public Agency Self -Insurance System (PASIS) for the Fire District's
share of the now dissolved entity. PASIS facilitated payments of the Fire District's worker's
compensation claims.
• There was a special item in the current fiscal year in the amount of $38,257,705 to record the transfer of
capital assets from the Successor Agency to the City.
Business -Type Activities
The following chart reflects the City's Business -Type activities for Fiscal Year 2016/17, showing a comparison
of revenues versus expenses by activity.
$18,000
$16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
Sports Complex
Revenues $218
Expenses $2,981
Revenue and Expense By Function
Business -Type Activities
Year Ended June 30, 2017
(In Thousands)
Municipal Utility REGIS Connect
$11,713 $115
$7,905 $168
Fiber Optic
Network
$4,584
■ Revenues Expenses
14
General Revenues
and Transfers
$656
Total Business -
Type Activities
$17,286
$11,054
Business -Type Activities
(In Thousands)
Total Cost
of Services
2017 2016
Sports Complex $ 2,981 $ 2,663
Municipal Utility 7,905 8,436
REGIS Connect 168 65
Fiber Optic Network - -
Net Cost
of Services
2017 2016
$ (2,763) $ (2,494)
3,808 2,900
(53) 17
4,584 -
Total $ 11,054 $ 11,164 $ 5,576 $ 423
The City's Business -Type activities net position increased by $6,232,319, an increase of $4,649,986 or 294%,
as compared to the prior year amount of $1,582,333. The most significant changes in the Business -Type
activities in revenues and expenses are discussed below:
• The Sports Complex experienced a decrease in net position in the amount of $977,297 primarily due to a
$438,310 increase in pension expense and a $337,837 decrease in the transfer from the General Fund
due to the planned utilization of resources accumulated in the prior year.
• The Municipal Utility experienced an increase in net position in the amount of $2,678,651, an increase of
$788,118 from the prior year increase of $1,890,533. The increase in net position was due to: (1) Fewer
current year resources being utilized for capital expenditures allowing the Municipal Utility to grow its
reserves for future needs; (2) Less than anticipated usage of contract services; and
(3) Less than anticipated revenues from one-time line extension revenues from developers and cap and
trade revenues.
• REGIS Connect experienced a decrease in net position in the amount of $53,409, primarily due to a
$57,620 contribution to the General Fund to offset the cost of a staffing restructuring in the Department of
Innovation and Technology (DoIT).
• Fiber Optic Network, for its first year of operations, received infrastructure, net of depreciation, from the
governmental funds in the amount of $4,560,732. Additional revenues were received from fiber lease
payments.
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.
15
The combined fund balance of $458,314,267 represents the starting point for the reconciliation of the balance
sheet of governmental funds to the statement of net position detailed on page 33 of this report. This total
includes the General Fund balance of $111,965,316. Of the total General Fund balance, $6,035,467, or 5%,
are nonspendable fund balances, which means that these amounts cannot be spent because they are not in
spendable form or must be maintained intact; $8,152,268, or 7%, are restricted fund balances which are the
result of externally enforceable limitations on use; $69,939,616, or 63%, are committed fund balances which
have resulted in self-imposed limitations placed upon the funds by the City Council; and the assigned fund
balances of $27,837,965, or 25%, are constrained by an intent for specific purposes by City management, but
are neither restricted nor committed, in accordance with the City's policy.
The following chart illustrates the components of the General Fund Balance as of June 30, 2017.
Committed
62.47%
General Fund Balance
June 30, 2017
$111,965,316
Assigned
Restricted Nonspendable 24.86%
5.39%
7.28%
General Fund Balance (In Thousands): Total
Nonspendable $ 6,035
Restricted 8,152
Committed 69,940
Assigned 27,838
Total Fund Balance $ 111,965
Percent (%) of
Total Fund
Balance
5.39%
7.28%
62.47%
24.86%
100.00%
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. In order to
accommodate any changes to these commitments that may become necessary due to changes in operations
or changes in City Council goals, staff annually brings this policy and resolution before the City Council or Fire
Board members for approval at the end of each fiscal year. The City's Fund Balance Policy for the committed
fund balances are as follows:
16
• Changes in Economic Circumstances
The funding goal for the fund balance committed for Changes in Economic Circumstances is established
at a goal of a nine month reserve, or 75%, of the operating budgets for the City and the Fire District. The
specific uses of this commitment include: 1) 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 2) 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 four 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 50% of capital assets value comprised of construction in progress
(excluding infrastructure), building improvements, and improvements other than building for governmental
activities.
• Fire District Facilities Capital Repair
The Fire District's fund balance committed for the Fire District facilities capital repair is established at 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.
• Working Capital
The City's General Fund balance committed for Working Capital is established at a goal of a minimum of
5% of the City's General Fund operating budget for the upcoming fiscal year. The Fire District's fund
balance committed for Working Capital is established at a goal of a minimum of 50% of the District's
operating budget for the upcoming fiscal year.
• Self -Insurance
The City's General Fund balance and the Fire District's fund balance committed for Worker's
Compensation, General Liability, and Employment Practices Liability claims is established at a minimum
goal of eight times the City's and the Fire District's total yearly SIRs for all types of insurance coverage.
• PASIS Worker's Compensation Tail Claims
The Fire District's fund balance committed for payment of outstanding Worker's Compensation claims
remaining after the District's withdrawal from PASIS is established at a goal equal to the most recent fiscal
year end Claims Cost Detail Report from the District's third -party administrator plus 15%.
• 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.
• 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.
17
• Law Enforcement
The City's General Fund balance committed for public safety purposes, including operations, equipment,
capital outlay, personnel, and booking fees. The funding goal for this reserve is the equivalent of 100% of
the most recently approved Schedule A from the San Bernardino County Sheriff's Department.
• RC Sports Center Vehicle and Equipment Replacement
The City's General Fund balance committed for the future replacement and repair of vehicles and
equipment for the RC Sports Center. This reserve is established at a minimum goal of 105% of the
estimated cost of the vehicles and equipment for the RC Sports Center.
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.
The balance sheet presents the General Fund, the Housing Successor Agency Special Revenue Fund, the
Fire District Special Revenue Fund, and Other Governmental non -major funds. On pages 28 through 31 the
governmental funds balance sheet is shown. The combined fund balance of $458,314,267, which includes a
restatement in the amount of $5,584,468 as discussed earlier, increased by $4,259,903, or approximately 2%
from the prior year.
The General Fund has a fund balance of $111,965,316, which has increased by $1,448,376, or 1%, from the
prior year primarily due to the net result of revenues, expenditures, and other financing uses activity in the
amount of $325,624, and the restatements of the beginning fund balance in the amount of $1,774,000, as
previously discussed.
The Housing Successor Agency Special Revenue Fund has a fund balance of $134,728,040, which increased
$1,136,759, or 1 %, from the prior year primarily due to the gain on sale of land in exchange for a note receivable
in the amount of $530,000 and interest earnings in the amount of $865,274 due to increased activity from
housing projects residual receipts.
The Fire District Special Revenue Fund (inclusive of the Fire District's General Fund, Community Facilities
District 85-1 Fund, and Community Facilities District 88-1 Fund) has a fund balance of $73,189,657, which has
increased by $1,311,696, or 2%, from the prior year. The Fire District experienced a deficiency of revenues
over expenditures and other financing sources that amounted to $2,498,772 primarily due to increased capital
outlay activity for the District's All -Risk Training Facility which was offset by a restatement of the beginning
fund balance in the amount of $3,810,468, as previously discussed.
It should be noted that the total fund balance for the Fire District Special Revenue Fund of $73,189,657 is
$2,183,704 less than the total fund balance per the District's component unit financial statements of
$75,373,361. 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.
18
The other governmental funds make up the remainder of the combined fund balance for all governmental
funds, classified as Non -Major Governmental Funds. These funds consist of the City's 57 special revenue
funds and 12 capital project funds. These funds have a combined fund balance of $138,431,254, which has
increased by $31,647,502, or 30%, from the prior year, primarily due to the following:
❖ The Citywide Infrastructure Improvement Special Revenue Fund with a reported fund balance of
$27,614,838 is being reported as a nonmajor governmental fund as of June 30, 2017. This fund was
reported as a major fund in the prior year.
❖ Landscape Maintenance Districts Special Revenue Fund has a fund balance of $15,908,684, which
has increased by $1,137,730 over the 10 districts, from prior year fund balance of $14,770,954.
❖ Transportation Special Revenue Fund has a fund balance of $22,789,940, which has increased by
$1,510,355 as a result of increased development activity, from prior year fund balance of $21,279,585.
❖ Park Land Acquisition Special Revenue Fund has a fund balance of $1,155,705, which has increased
by $1,071,156, from prior year fund balance of $84,549 due to increased development activity.
Proprietary Funds. The City's proprietary funds consist of four enterprise funds (two major and two non -major
funds) and two internal service funds.
The two major enterprise funds are: (1) Sports Complex Fund, which accounts for the activities of the Sports
Complex; and (2) the Rancho Cucamonga Municipal Utility (RCMU) Fund, which accounts for the City's electric
utility operations. The remaining two non -major enterprise funds are: (1) the Rancho Cucamonga Enterprise
Geographic Information Systems (REGIS) Connect Fund, which accounts for the City's enterprise Geographic
Information Systems (GIS) services; and (2) the Fiber Optic Network Fund, which accounts for the costs
associated with the City's fiber optic network as well as leases for conduit and fiber access.
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 computer equipment replacement, to individual funds.
Net position for the enterprise funds is $45,277,984 of which $32,434,369 represents the amount invested in
capital assets and $770,383 is restricted for the purpose of public benefit through the Municipal Utility.
Unrestricted net position amounts to $12,073,232. The increase in net position for the enterprise funds is
$6,232,319, due to the transfer of assets from the governmental fund to the new enterprise fund, Fiber Optic
Network, and revenues exceeding expenditures during the year predominantly coming from the Municipal
Utility.
• Before transfers from the General Fund in the amount of $1,429,627, the Sports Complex Fund
experienced a loss of $2,406,924. As discussed earlier, the decrease in the net position is due to the
planned utilization of resources accumulated in the prior year as well as increased pension expense.
Taking into account the transfers from the General Fund the net decrease in the fund's net position is
$977,297.
• Before transfers to the General Fund in the amount of $1,207,090, the Municipal Utility Fund generated
income (the net of revenues and expenses) in the amount of $3,885,741. The funding for the budgeted
transfer to the General Fund is to support general City operations. Taking this transfer into consideration
resulted in a net increase in the fund's net position of $2,678,651.
• As discussed previously, REGIS Connect experienced a decrease in net position in the amount of $53,409,
primarily due to a $57,620 contribution to the General Fund to offset the cost of a staffing restructuring in
the Department of Innovation and Technology (DoIT).
• Infrastructure of $4,560,732, net of depreciation, was transferred from the governmental activities toward
the Fiber Optic Network Fund. Operating income during its first year was $23,750.
19
Net position for the internal service funds is $11,315,427, of which $5,923,086 represents the amount invested
in capital assets. Unrestricted net position amounts to $5,392,341 which will be used to cover operations,
future equipment and vehicle replacements, and future computer equipment and technology replacements, as
well as debt service payments. Total net position decreased for these funds by $880,491 due to operational
costs.
• Before the transfer from the Air Quality Improvement Fund in the amount of $30,000, the Equipment
and Vehicle Replacement Fund experienced a loss in the amount of $1,208,564. After the transfer,
the Equipment and Vehicle Replacement Fund experienced a decrease in net position in the amount
of $1,178,564 due to the planned replacement of City vehicles and equipment.
• Before transfers from the General Fund and the City Technology Fee Fund in the total amount of
$564,160 and transfers to Fire Capital Fund in the amount of $3,760, the Computer Equipment and
Technology Replacement Fund experienced a decrease in net position in the amount of $262,327.
After net transfers, the Computer Equipment and Technology Replacement Fund experienced an
increase in net position in the amount of $298,073.
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 $78,145,108 were $1,241,742 less than the final budgeted
revenues of $79,386,850. The significant areas that showed negative variances from the budget are: (1) use
of money and property with an unrealized investment loss variance of $859,547 offset by a positive interest
earnings variance of $212,851; and (2) miscellaneous revenue for reimbursements from the Fire District
representing principal payments in the amount of $684,870. This reimbursement was budgeted to reflect the
inflow of resources to the General Fund; however, it is accounted for within the balance sheet for financial
reporting purposes.
The General Fund's actual ending expenditures of $83,709,829 were $6,002,431 less than the final budget of
$89,712,260. The significant areas that showed positive variances from the budget are in the following areas:
❖ General Government in the amount of $1,809,715 savings from salaries, fringe benefits, electric
utilities as a result of solar panel installations, contract services, legal services, and general liability
claims.
❖ Public Safety — Police in the amount of $763,584 savings from contract services, vehicle operations
and maintenance, and vehicle collision repair.
❖ Public Safety — Animal Center in the amount of $115,567 savings mostly from salary and fringe
benefits.
❖ Community Development in the amount of $1,186,816 savings from Planning's reimbursable contract
services, contract services, salary savings, and other functions of the division.
❖ Community Services in the amount of $337,801 savings mostly from salary and fringe benefits.
❖ Engineering and Public Works in the amount of $1,165,811 savings from salaries, fringe benefits,
contract services, and other operations and maintenance expenditures.
❖ Transfers Out in the amount of $235,403 savings due to the net of a less than anticipated transfer
needed for the Sports Complex of $632,143 and a higher than anticipated transfer to the Computer
Equipment/Technology Replacement Fund in the amount of $396,740 to provide funding for future
computer equipment replacement.
20
Capital Assets and Debt Administration
Capital Assets
As stated in the Overview of the Financial Statements, the financial statement format required by GASB
Statement No. 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 $824,769,827, net of depreciation, invested in a broad range of capital
assets. This amount represents a net increase (including additions and deductions) of $56,996,517 from the
prior year amount of $767,773,310.
The table below presents summary information on the City's capital assets.
Capital Assets
For the Year Ended June 30, 2017
(Net of Depreciation, In Thousands)
As discussed earlier, the most significant changes in capital assets for governmental activities are the capital
asset contributions by the Successor Agency, contributions of infrastructure, and various purchases of
equipment and vehicles. The net increase in construction in progress (CIP) is due to increased project activity
during the fiscal year. Additions to CIP during the year amount to $22,835,286 for the construction of the All -
Risk Training Facility, installation of solar photovoltaic systems at various locations, the relocation of the RC
Sports Center, completion of the second floor of the Paul A. Biane Library, and other various park and street
improvements.
The most significant changes in capital assets for business -type activities include the increase in CIP pertaining
to the solar photovoltaic systems project at the Sports Complex and various infrastructure projects associated
with the Municipal Utility. Furthermore, infrastructure of $4,560,732, net of depreciation, was transferred from
the governmental activities toward the business -type activity Fiber Optic Network Fund.
Additional information on the City's capital assets can be found in Note 5 of the notes to financial statements.
21
Governmental
Business -Type
Activities
Activities
Total
2017
2016
2017
2016
2017
2016
Land
$ 93,210 $
91,606
$ 5,451 $
5,451
$ 98,661 $
97,057
Right-of-way
237,065
237,065
-
-
237,065
237,065
Construction in progress
64,003
48,541
3,016
2,346
67,019
50,887
Buildings improvements
116,590
81,657
6,887
7,318
123,477
88,975
Improvements other than buildings
25,280
23,324
57
54
25,337
23,378
Equipment and vehicles
10,633
6,001
120
135
10,753
6,136
Furniture and fixtures
637
176
-
-
637
176
Infrastructure
243,733
249,793
16,903
12,879
260,636
262,672
Intangible
1,184
1,427
-
-
1,184
1,427
TOTALS
$ 792,335 $
739,590
$ 32,434 $
28,183
$ 824,769 $
767,773
As discussed earlier, the most significant changes in capital assets for governmental activities are the capital
asset contributions by the Successor Agency, contributions of infrastructure, and various purchases of
equipment and vehicles. The net increase in construction in progress (CIP) is due to increased project activity
during the fiscal year. Additions to CIP during the year amount to $22,835,286 for the construction of the All -
Risk Training Facility, installation of solar photovoltaic systems at various locations, the relocation of the RC
Sports Center, completion of the second floor of the Paul A. Biane Library, and other various park and street
improvements.
The most significant changes in capital assets for business -type activities include the increase in CIP pertaining
to the solar photovoltaic systems project at the Sports Complex and various infrastructure projects associated
with the Municipal Utility. Furthermore, infrastructure of $4,560,732, net of depreciation, was transferred from
the governmental activities toward the business -type activity Fiber Optic Network Fund.
Additional information on the City's capital assets can be found in Note 5 of the notes to financial statements.
21
Debt Administration
At year end, the City's governmental activities had total debt outstanding in the amount of $16,458,190 for
capital leases, advances from Successor Agency, claims and judgments payable, and accrued employee
benefits, compared to $16,064,529 in the prior year, an increase of $393,661, or 2% from the prior year. There
is no long-term debt of the business -type activities.
The summary of outstanding long-term debt with comparative amounts for the previous fiscal year is presented
below:
Long -Term Debt
For the Year Ended June 30, 2017
(In Thousands)
Capital Leases
Advances from Successor Agency
Claims and Judgments Payable
Accrued Employee Benefits
Total Long -Term Debt
Governmental Activities
2017
2016
$ 486
$ 1,034
3,954
3,954
4,414
3,119
7,604
7,958
$ 16,458
$ 16,065
Additional information on the City's outstanding debt can be found in Note 7 of the notes to financial statements.
Economic Factors and Next Year's Budgets
Since the nationwide recession began in Fiscal Year 2009/10, in its third quarterly report for September 2017,
the UCLA Anderson Forecast's quarterly outlook for the national economy continues to anticipate a modest
growth in real Gross Domestic Product (GDP) with gains in employment. GDP is expected to continue to grow
by 2.1% in 2017, 2.8% in 2018, and 2.1% in 2019. With the economy approaching full employment,
employment growth is expected to slow down. The national unemployment rate is anticipated to remain at or
below the current rate of 4.4%.
The state's unemployment rate according to the Employment Development Department (EDD) as of
September 2017 news release is now at 5.1%. According to the UCLA Anderson Forecast, in California,
steady gains in employment are expected through 2019 (0.9% in 2018 and 0.9% in 2019), while the
unemployment rate in the state is expected to decrease during the next two years. California's unemployment
rate is expected to be insignificantly different from the U.S. rate at 4.5% by the end of the forecast period, that
is, in 2019. Real personal income growth is forecast to grow 3.1% in 2018 and 3.1% in 2019. Despite
continued economic expansion, employment in the retail industry continued to decline due to an increase in
online shopping and cashier -less stores. Some retail sectors were affected more seriously than others by the
e-commerce competition. Department and electronic stores appear to be the most adversely affected, while
others, such as Walmart, auto dealers and gas stations, maintained growth amid the auto boom and low oil
prices.
Locally, the following key economic indicators reflect the growth and prosperity of the City.
• Modest growth next fiscal year in Sales Tax (5.86% increase), Property Tax (4.68% increase), Vehicle
License Fees and Property Tax In -Lieu of VLF (4.73% increase), and Transient Occupancy Tax (9.73°/x).
• Low unemployment rate. The City of Rancho Cucamonga's unemployment rate of 3.7% is well below the
State level of 5.1 % and San Bernardino County level of 5.0%. Rancho Cucamonga was ranked sixth best
place to find job in the U.S. in a report released by the financial information website, WalletHub, earlier this
year.
22
Management's emphasis on economic development continues to attract businesses and residents. Hotel
development is booming in Rancho Cucamonga. Several hotels and mixed-use projects are on their way
to completion. Expanded housing opportunities are under construction or going through entitlement.
Expanded recreational opportunities in progress such as a new RC Sports Center under construction and
a soccer complex that has broken ground and is expected to be completed in spring of 2018. Advanced
manufacturing and corporate offices are also growing in the City.
Based on the League of California Cities' Municipal Financial Health Diagnostic, the City's General Fund
is in a very healthy condition, with some notes of caution in categories of fixed costs and labor costs and
General Fund subsidies of other funds. This tool was created to provide a way for cities to evaluate their
overall financial condition using 14 key fiscal indicators. Rancho Cucamonga remains one of a handful of
cities in California that have both completed the Financial Health Diagnostic and shared those results
publicly. A summary of the City's results can be found in the Fiscal Year 2017/18 Adopted Budget on the
City's website.
The current growth that the City is experiencing is only just now getting the City back to or modestly exceeding
its pre -recession peak. Essentially, it has taken the City nine years to recover what was lost in the recession,
during which time other costs, like utilities and contract costs, have continued to rise. Rancho Cucamonga has
finally reached a point where from Fiscal Year 2016/17 and forward it should experience true new growth (as
opposed to regaining ground lost during the recession).
While the City's revenue picture is strong, it faces challenges on the expenditure side with some new cost
increases in key areas such as:
• Series of minimum wage increases that began in July 2014 and an additional bill signed by Governor
Brown in April 2016 to raise minimum wage 50% to $15 per hour over the next six years starting in January
2017, impacting the City directly through the wages it pays its part-time employees and indirectly through
its contracts with external vendors.
• Increases in the cost of law enforcement services due primarily to increased public safety pension and
labor costs as well as increased staffing levels. Overall, the Police Department costs are rising
approximately 5-7% a year, making this the City's most significant contract cost increase.
• Significant projected increases in the cost to provide and maintain CalPERS retirement benefits anticipated
over the next six years. From FY 2016/17 to FY 2022/23, it is anticipated that the PERS employer
contribution rates will increase from 15.845% to 26.416% for City Miscellaneous, 18.091 % to 32.375% for
Fire District Miscellaneous, and 30.852% to 50.90% for Fire District Safety Tier 1 pension plans.
• Ongoing fiscal challenges in several of the City's landscape maintenance districts (LMDs), street lighting
districts (SLDs), and community facilities districts (CFDs) following the voter approved mandate of
Measure A in 2015 to manage existing and future expenses without going to the residents for additional
revenue.
The City's operating budget is comprised of the City General Fund, the Library Fund, and the Fire District
Operating Funds (including CFDs 85-1 and 88-1). The Fiscal Year 2017/18 City General Fund Budget is
$80,757,570 and for the fifth year in a row does not require the use of General Fund reserves. The operating
budget represents a $3,306,720, or 4.27%, increase from Fiscal Year 2016/17. The recommended Fiscal Year
2017/18 operating budget for the Fire District is $35,014,090. This is a $1,771,330, or 5.33%, increase over
Fiscal Year 2016/17. The budget is balanced without the use of reserves. The Fire District's budget also
continues to redistribute operating expenses in various areas in order to improve accountability and
transparency. The Fiscal Year 2017/18 Library budget is $5,163,710 which represents an increase of
$432,980, or 9.15%, from Fiscal Year 2016/17.
Additional details regarding the City's operating budget and its overall Fiscal Year 2017/18 Adopted Budget
can be found on the City's website at https://www.citvofrc.us/citvhalI/admin/finance/budgeting.asp. Questions
or requests for information regarding the Adopted Budget should be directed to the Finance Department at the
address below.
23
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.
24
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET POSITION
JUNE 30, 2017
See Notes to Financial Statements 25
Primary Government
Governmental
Business -Type
Activities
Activities
Total
Assets:
Cash and investments
$ 326,045,362
$ 17,845,813 $
343,891,175
Receivables:
Accounts, net of allowances
3,829,187
1,617,176
5,446,363
Taxes
7,354,572
-
7,354,572
Notes and loans
147,235,219
2,102
147,237,321
Accrued interest
593,110
32,536
625,646
Other loans
1,609,912
-
1,609,912
Grants
441,751
441,751
Internal balances
3,128,452
(3,128,452)
-
Prepaid costs
929,543
7,201
936,744
Deposits
33,387
-
33,387
Due from external parties/outside agencies
203,575
203,575
Prepaid other post employment benefits
14,477,639
14,477,639
Land held for resale
4,269,288
4,269,288
Restricted assets:
Cash with fiscal agent
688,231
688,231
Pension rate stabilization program
6,032,645
-
6,032,645
Capital assets, not being depreciated
394,276,924
8,466,922
402,743,846
Capital assets, net of depreciation
398,058,534
23,967,447
422,025,981
Total Assets
1,309,207,331
48,810,745
1,358,018,076
Deferred Outflows of Resources:
Deferred pension related items
25,302,799
809,236
26,112,035
Total Deferred Outflows
of Resources
25,302,799
809,236
26,112,035
Liabilities:
Accounts payable
8,606,951
1,156,010
9,762,961
Accrued liabilities
3,050,085
76,642
3,126,727
Unearned revenue
1,383,363
316,250
1,699,613
Deposits payable
52,278
410,063
462,341
Due to other governments
948,449
-
948,449
Noncurrent liabilities:
Due within one year
7,881,474
7,881,474
Due in more than one year
8,576,716
-
8,576,716
Net pension liability
71,140,432
2,119,584
73,260,016
Total Liabilities
101,639,748
4,078,549
105,718,297
Deferred Inflows of Resources:
Deferred pension related items
6,351,005
263,448
6,614,453
Total Deferred Inflows
of Resources
6,351,005
263,448
6,614,453
Net Position:
Net investment in capital assets
791,849,229
32,434,369
824,283,598
Restricted for:
Community development projects
174,718,804
-
174,718,804
Public safety
1,928,455
1,928,455
Parks and recreation
4,935,552
4,935,552
Fire protection
58,769,855
58,769,855
Engineering and public works
77,200,848
77,200,848
Community services
6,317,519
6,317,519
Capital projects
52,231,333
-
52,231,333
Public benefit - Municipal Utility
-
770,383
770,383
Unrestricted
58,567,782
12,073,232
70,641,014
Total Net Position
$ 1,226,519,377
$ 45,277,984 $
1,271,797,361
See Notes to Financial Statements 25
CITY OF RANCHO CUCAMONGA
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2017
Business -Type Activities
Sports Complex 2,981,392 218,220 - -
Municipal Utility 7,904,738 11,713,175 - -
REGIS Connect 167,618 114,120 - -
Fiber Optic Network - 23,750 - 4,560,732
Total Business -Type Activities 11,053,748 12,069,265 - 4,560,732
Total Primary Government $ 173,116,476 $ 27,349,684 $ 5,326,579 $ 12,744,960
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
Special Item
Transfers
Total General Revenues, Special Item 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 26
Program Revenues
Operating
Capital
Charges for
Contributions
Contributions
Expenses
Services
and Grants
and Grants
Functions/Programs
Primary Government:
Governmental Activities:
General government
$ 19,738,312
$ 4,929,828
$ 62,440
$ -
Public safety - police
36,753,481
1,444,596
413,287
-
Public safety - fire protection
32,821,186
-
33,206
-
Public safety - animal center
3,414,315
191,073
-
-
Community development
16,799,089
251,629
-
-
Community services
16,437,565
3,251,353
497,048
-
Engineering and public works
35,926,739
5,211,940
4,320,598
8,184,228
Interest on long-term debt
172,041
-
-
-
Total Governmental Activities
162,062,728
15,280,419
5,326,579
8,184,228
Business -Type Activities
Sports Complex 2,981,392 218,220 - -
Municipal Utility 7,904,738 11,713,175 - -
REGIS Connect 167,618 114,120 - -
Fiber Optic Network - 23,750 - 4,560,732
Total Business -Type Activities 11,053,748 12,069,265 - 4,560,732
Total Primary Government $ 173,116,476 $ 27,349,684 $ 5,326,579 $ 12,744,960
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
Special Item
Transfers
Total General Revenues, Special Item 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 26
Net (Expenses) Revenues and Changes in Net Position
Primary Government
Governmental
Business -Type
Activities
Activities
Total
$ (14,746,044)
$ -
$ (14,746,044)
(34,895,598)
-
(34,895,598)
(32,787,980)
-
(32,787,980)
(3,223,242)
-
(3,223,242)
(16,547,460)
-
(16,547,460)
(12,689,164)
-
(12,689,164)
(18,209,973)
-
(18,209,973)
(172,041)
-
(172,041)
(133,271,502)
-
(133,271,502)
-
(2,763,172)
(2,763,172)
-
3,808,437
3,808,437
-
(53,498)
(53,498)
-
4,584,482
4,584,482
-
5,576,249
5,576,249
(133,271,502)
5,576,249
(127,695,253)
79,856,746
-
79,856,746
4,810
127,934
132,744
3,282,360
-
3,282,360
29,288,386
-
29,288,386
7,538,415
-
7,538,415
84,510
-
84,510
5,735,054
256,370
5,991,424
6,811,380
49,229
6,860,609
38,257,705
-
38,257,705
(222,537)
222,537
-
170,636,829
656,070
171,292,899
37,365,327
6,232,319
43,597,646
1,183,569,582
39,045,665
1,222,615,247
5,584,468
-
5,584,468
$ 1,226,519,377
$ 45,277,984
$ 1,271,797,361
See Notes to Financial Statements 27
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts, net of allowances
Taxes
Notes
Accrued interest
Otherloans
Grants
Prepaid costs
Deposits
Due from other funds
Advances to other funds
Due from external parties/agency funds
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Pension rate stabilization program
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
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
See Notes to Financial Statements 28
$ 2,669,077 $ - $ 1,904,785
1,532,997 - 1,019,372
42,959 - -
- - 2,183,704
4,245,033 - 5,107,861
- 24,230,656 -
24,230,656 -
Special Revenue Funds
Housing
Successor
General
Agency
Fire District
$ 99,890,569
$ 7,697,249
$ 72,460,115
872,551
-
1,236,120
6,571,979
-
314,924
-
147,235,219
-
196,052
21,528
96,643
775,397
4,700
68,866
20,000
-
-
528,361
-
-
5,240,070
-
-
203,575
-
-
-
4,000,000
-
1,911,795
-
4,120,850
$ 116,210,349
$ 158,958,696
$ 78,297,518
$ 2,669,077 $ - $ 1,904,785
1,532,997 - 1,019,372
42,959 - -
- - 2,183,704
4,245,033 - 5,107,861
- 24,230,656 -
24,230,656 -
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts, net of allowances
Taxes
Notes
Accrued interest
Otherloans
Grants
Prepaid costs
Deposits
Due from other funds
Advances to other funds
Due from external parties/agency funds
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Pension rate stabilization program
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
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
See Notes to Financial Statements 29
Other
Total
Governmental
Governmental
Funds
Funds
$ 140,636,531
$ 320,684,464
1,691,496
3,800,167
467,669
7,354,572
-
147,235,219
268,703
582,926
1,609,912
1,609,912
441,751
441,751
65,675
914,638
13,387
33,387
-
528,361
5,240,070
-
203,575
269,288
4,269,288
688,231
688,231
-
6,032,645
$ 146,152,643
$ 499,619,206
$ 3,980,423 $
8,554,285
497,716
3,050,085
1,383,363
1,383,363
9,319
52,278
948,449
948,449
486,275
486,275
-
2,183,704
7,305,545 16,658,439
415,844 24,646,500
415,844 24,646,500
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2017
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Advances to other funds
Restricted:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Underground utilities
Landscape maintenance
Library services
Information technology
Technology replacement
General plan update
Contractual obligation
PERS rate stabilization
SB1186 certified access specialist services
Committed:
Law enforcement
Vehicle and equipment replacement
Working capital
City facilities capital repair
Changes in economic circumstances
Employee leave payouts
Self insurance
Fire District facilities capital repair
RC Sports Center vehicle and equipment replacement
PASIS worker's compensation tail claims
Assigned:
Radio system acquisition
Communications
City infrastructure
Capital projects
Sphere of influence issues
Animal Center operations
Community development projects
Mobile home park program
Fiber master plan
Continuing operations
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
See Notes to Financial Statements 30
Special Revenue Funds
Housing
Successor
General Agency Fire District
775,397 4,700 68,866
20,000 - -
5,240,070 - -
134,723,340
3,616,130 - 16,343,472
541,686 - -
60,493 - 23,452
505,891 - -
1,483,153 - 87,525
1,911,795 - 5,420,850
33,120 - -
8,372,843
- -
-
- 3,630,871
4,037,879
- 15,673,630
25,542,551
- -
17,900,413
- 8,890,876
4,113,182
- 3,490,672
7,584,947
- -
-
- 8,642,982
2,387,801
- -
-
- 1,625,959
501,722 - -
- - 1,153,445
19,222,070 - -
- - 8,120,064
2,269,910 - -
401,278 - -
1,820,823 - -
139,689 - -
3,342,660 - -
139,813 - 16,993
111,965,316 134,728,040 73,189,657
$ 116,210,349 $ 158,958,696 $ 78,297,518
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2017 (CONTINUED)
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
Advances to other funds
Restricted:
Community development projects
Public safety - police
Parks and recreation
Engineering and public works
Capital improvement projects
Street lighting
Underground utilities
Landscape maintenance
Library services
Information technology
Technology replacement
General plan update
Contractual obligation
PERS rate stabilization
S131 186 certified access specialist services
Committed:
Law enforcement
Vehicle and equipment replacement
Working capital
City facilities capital repair
Changes in economic circumstances
Employee leave payouts
Self insurance
Fire District facilities capital repair
RC Sports Center vehicle and equipment replacement
PASIS worker's compensation tail claims
Assigned:
Radio system acquisition
Communications
City infrastructure
Capital projects
Sphere of influence issues
Animal Center operations
Community development projects
Mobile home park program
Fiber master plan
Continuing operations
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
See Notes to Financial Statements 31
Other
Total
Governmental
Governmental
Funds
Funds
65,675
914,638
13,387
33,387
-
5,240,070
15, 559,117
150, 282,457
802,691
802,691
4,935,549
4,935,549
47,451,557
47,451,557
32,271,733
52,231,335
4,681,078
4,681,078
10, 702, 349
10, 702, 349
15,908,684
15,908,684
6,095,525
6,095,525
-
541,686
-
83,945
86,261
592,152
-
1,570,678
7,332,645
33,120
8,372,843
3,630,871
19,711,509
25,542,551
26,791,289
7,603,854
7,584,947
8,642,982
2,387,801
1,625,959
501,722
1,153,445
19,222,070
8,120,064
2,269,910
401,278
1,820,823
139,689
3,342,660
156,806
(142,352) (142,352)
138,431,254 458,314,267
$ 146,152,643 $ 499,619,206
THIS PAGE INTENTIONALLY LEFT BLANK
32
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2017
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.
Deferred outflows related to pension related items are not included in the governmental
fund activity:
Contributions made after the measurement date $ 7,754,169
Adjustment due to differences in proportions 1,274,866
Changes in assumptions 1,736,982
Differences between expected and actual experiences 7,815
Differences between actual contributions and the proportionate share of contributions 75,117
Net Difference between projected and actual earning on plan investments 14,453,850
Deferred inflows related to pension related items are not included in the governmental
fund activity:
Adjustment due to differences in proportions (113,473)
Changes in assumptions (2,782,139)
Differences between expected and actual experiences (3,420,481)
Differences between actual contributions and the proportionate share of contributions (34,912)
Long-term debt, compensated absences and total net pension liability are not included in
the governmental fund activity:
Advances from Successor Agency (3,953,624)
Claims and judgments (4,414,483)
Capital leases (18,759)
Compensated absences (7,603,854)
Net pension liability (71,140,432)
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.
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 33
458,314,267
785,944,902
25,302,799
(6,351,005)
(87,131,152)
14,477,639
24,646,500
11,315,427
$ 1,226,519,377
CITY OF RANCHO CUCAMONGA
STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
YEAR ENDED JUNE 30, 2017
See Notes to Financial Statements 34
Special Revenue Funds
Housing
Successor
General
Agency
Fire District
Revenues:
Taxes
$ 64,297,386
$ -
$ 37,860,006
Licenses and permits
4,006,360
-
13,525
Intergovernmental
654,672
-
-
Charges for services
2,895,445
-
1,362
Use of money and property
612,665
1,323,105
653,302
Fines and forfeitures
1,169,246
-
80,105
Contributions
120,850
-
-
Developer participation
-
-
-
Miscellaneous
2,682,266
85,754
1,287,669
Total Revenues
76,438,890
1,408,859
39,895,969
Expenditures:
Current:
General government
12,687,581
-
-
Public safety - police
35,817,260
-
-
Public safety - fire protection
-
-
30,303,731
Public safety - animal center
3,007,643
-
-
Community development
4,540,048
272,100
Community services
4,571,035
-
Engineering and public works
11,132,770
-
-
Capital outlay
3,676,301
-
11,991,682
Debt service:
Principal retirement
9,681
-
3,403
Interest and fiscal charges
23,996
-
115,247
Total Expenditures
75,466,315
272,100
42,414,063
Excess (Deficiency) of Revenues
Over (Under) Expenditures
972,575
1,136,759
(2,518,094)
Other Financing Sources (Uses):
Transfers in
1,557,260
-
3,760
Transfers out
(2,773,837)
-
-
Sale of capital assets
148,958
-
15,562
Contributions to other governments
(230,580)
-
-
Total Other Financing Sources
(Uses)
(1,298,199)
-
19,322
Net Change in Fund Balances
(325,624)
1,136,759
(2,498,772)
Fund Balances:
Beginning of year
110,516,940
133,591,281
71,877,961
Restatements
1,774,000
-
3,810,468
Beginning of year, as restated
112,290,940
133,591,281
75,688,429
End of Year
$ 111,965,316
$ 134,728,040
$ 73,189,657
See Notes to Financial Statements 34
CITY OF RANCHO CUCAMONGA
STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
YEAR ENDED JUNE 30, 2017
Other Financing Sources (Uses):
Transfers in
Transfers out
Sale of capital assets
Contributions to other governments
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year
Restatements
Beginning of year, as restated
End of Year
See Notes to Financial Statements 35
885,150 2,446,170
(485,270) (3,259,107)
- 164,520
- (230,580)
399,880 (878,997)
5,947,540 4,259,903
132,483,714 448,469,896
- 5,584,468
132,483,714 454,054,364
$ 138,431,254 $ 458,314,267
Other
Total
Governmental
Governmental
Funds
Funds
Revenues:
Taxes
$ 17,813,325
$ 119,970,717
Licenses and permits
254,940
4,274,825
Intergovernmental
16,204, 971
16, 859,643
Charges for services
3,573,645
6,470,452
Use of money and property
1,447,665
4,036,737
Fines and forfeitures
-
1,249,351
Contributions
542,004
662,854
Developer participation
7,117,954
7,117,954
Miscellaneous
2,763,836
6,819,525
Total Revenues
49,718,340
167,462,058
Expenditures:
Current:
General government
3,704,694
16,392,275
Public safety - police
321,409
36,138,669
Public safety - fire protection
33,218
30,336,949
Public safety - animal center
-
3,007,643
Community development
10,637,299
15,449,447
Community services
8,608,533
13,179,568
Engineering and public works
8,787,949
19,920,719
Capital outlay
12,068,406
27,736,389
Debt service:
Principal retirement
8,817
21,901
Interest and fiscal charges
355
139,598
Total Expenditures
44,170,680
162,323,158
Excess (Deficiency) of Revenues
Over (Under) Expenditures
5,547,660
5,138,900
Other Financing Sources (Uses):
Transfers in
Transfers out
Sale of capital assets
Contributions to other governments
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year
Restatements
Beginning of year, as restated
End of Year
See Notes to Financial Statements 35
885,150 2,446,170
(485,270) (3,259,107)
- 164,520
- (230,580)
399,880 (878,997)
5,947,540 4,259,903
132,483,714 448,469,896
- 5,584,468
132,483,714 454,054,364
$ 138,431,254 $ 458,314,267
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, 2017
Net change in fund balances - total governmental funds
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 $ 28,361,814
Capital assets contributed from the Successor Agency 38,257,705
Depreciation (13,971,862)
Contributed capital assets 2,397,513
Transfer of assets to Fiber Optic Network Enterprise Fund (4,560,732)
Gain/(loss) on sale of capital assets (430,990)
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 $ 21,901
Change in claims and judgments payable (1,295,637)
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.
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.
Pension obligation expenses is an expenditure in the governmental funds,
but reduce the Net Pension Liability in the statement of net position.
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.
Change in net position of governmental activities
See Notes to Financial Statements 36
4,259,903
50,053,448
(1,273,736)
353,902
(735,124)
(6,075,163)
(8,337,412)
(880,491)
$ 37,365,327
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2017
Business -Type Activities - Enterprise Funds
Major Funds
Governmental
Other
Activities -
Sports
Municipal
Enterprise
Internal
Complex
Utility
Funds
Total
Service Funds
Assets:
Current:
Cash and investments
$ 1,103,864
$ 16,647,492
$
94,457
$ 17,845,813
$ 5,360,898
Receivables:
Accounts
41,598
1,536,338
39,240
1,617,176
29,020
Notes and loans
-
2,102
-
2,102
-
Accrued interest
32,449
87
32,536
10,184
Prepaid costs
7,201
-
7,201
14,905
Due from other funds
-
-
-
30,000
Total Current Assets
1,145,462
18,225,582
133,784
19,504,828
5,445,007
Noncurrent:
Capital assets - net of
accumulated depreciation
14,876,264
12,997,373
4,560,732
32,434,369
6,390,556
Total Noncurrent Assets
14,876,264
12,997,373
4,560,732
32,434,369
6,390,556
Total Assets
16,021,726
31,222,955
4,694,516
51,939,197
11,835,563
Deferred Outflows of Resources:
Deferred pension related items
565,624
243,612
-
809,236
-
Total Deferred Outflows of Resources
565,624
243,612
-
809,236
-
Total Assets and Deferred Outflows of
Resources
$ 16,587,350
$ 31,466,567
$
4,694,516
$ 52,748,433
$ 11,835,563
Liabilities, Deferred Inflows of
Resources and Net Position:
Liabilities:
Current:
Accounts payable
$ 326,005
$ 829,696
$
309
$ 1,156,010
$ 52,666
Accrued liabilities
55,314
21,328
-
76,642
-
Unearned revenues
316,250
-
-
316,250
Deposits payable
-
410,063
-
410,063
Due to other funds
-
72,086
72,086
-
Capitalleases
-
-
-
467,470
Total Current Liabilities
697,569
1,261,087
72,395
2,031,051
520,136
Noncurrent:
Advances from other funds
3,056,366
-
-
3,056,366
-
Net pension liability
1,515,549
604,035
-
2,119,584
Total Noncurrent Liabilities
4,571,915
604,035
-
5,175,950
-
Total Liabilities
5,269,484
1,865,122
72,395
7,207,001
520,136
Deferred Inflows of Resources:
Deferred pension related items
188,107
75,341
-
263,448
-
Total Deferred Inflows of Resources
188,107
75,341
-
263,448
-
Net Position:
Net investment in capital assets
14,876,264
12,997,373
4,560,732
32,434,369
5,923,086
Restricted for public benefit - Municipal Utility
-
770,383
-
770,383
-
Unrestricted
(3,746,505)
15,758,348
61,389
12,073,232
5,392,341
Total Net Position
11,129,759
29,526,104
4,622,121
45,277,984
11,315,427
Total Liabilities, Deferred Inflows of
Resources and Net Position
$ 16,587,350
$ 31,466,567
$
4,694,516
$ 52,748,433
$ 11,835,563
See Notes to Financial Statements
37
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
Business -Type Activities - Enterprise Funds
Operating Expenses:
Salaries and benefits
Major Funds
594,724
-
Governmental
-
Maintenance and operations
518,166
Other
167,118
Activities -
345,882
Sports
Municipal
Enterprise
500
Internal
377,377
Complex
Utility
Funds
Total
Service Funds
Operating Revenues:
Total Operating Expenses
2,949,896
7,904,738
167,618
11,022,252
Sales and service charges
$ 218,220
$ 11,713,175
$ 137,870
$ 12,069,265
$ 261,190
Rent
212,331
-
-
212,331
-
Miscellaneous
25,798
23,431
-
49,229
-
Total Operating Revenues
456,349
11,736,606
137,870
12,330,825
261,190
Operating Expenses:
Salaries and benefits
1,800,516
594,724
-
2,395,240
-
Maintenance and operations
518,166
5,984,009
167,118
6,669,293
345,882
Contractual services
197,222
509,466
500
707,188
377,377
Depreciation expense
433,992
816,539
-
1,250,531
1,077,681
Total Operating Expenses
2,949,896
7,904,738
167,618
11,022,252
1,800,940
Operating Income (Loss)
(2,493,547)
3,831,868
(29,748)
1,308,573
(1,539,750)
Nonoperating Revenues (Expenses):
Admissions tax
127,934
-
-
127,934
-
Interest revenue
(9,815)
53,873
(19)
44,039
18,913
Interest expense
(31,496)
-
-
(31,496)
(32,443)
Contributions
-
-
4,560,732
4,560,732
-
Miscellaneous
-
-
-
-
82,389
Total Nonoperating
Revenues(Expenses)
86,623
53,873
4,560,713
4,701,209
68,859
Income (Loss) Before Transfers
(2,406,924)
3,885,741
4,530,965
6,009,782
(1,470,891)
Transfers in
1,429,627
-
-
1,429,627
594,160
Transfers out
-
(1,207,090)
-
(1,207,090)
(3,760)
Changes in Net Position
(977,297)
2,678,651
4,530,965
6,232,319
(880,491)
Net Position:
Beginning of Year
12,107,056
26,847,453
91,156
39,045,665
12,195,918
Changes in Net Position
(977,297)
2,678,651
4,530,965
6,232,319
(880,491)
End of Fiscal Year
$ 11,129,759
$ 29,526,104
$ 4,622,121
$ 45,277,984
$ 11,315,427
See Notes to Financial Statements 38
CITY OF RANCHO CUCAMONGA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
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
Cash received from (payments to) others
Net Cash Provided (Used) by
Operating Activities
Cash Flows from Non -Capital
Financing Activities:
Cash transfers in
Cash transfers out
Admissions tax received
Miscellaneous
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
Interest paid on interfund financing
Advance from other funds
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 receivable
(Increase) decrease in grants receivable
(Increase) decrease in deferred outflows from pensions
(Increase) decrease in prepaid expense
(Increase) decrease in net pension asset
Increase (decrease) in accounts payable
Increase (decrease) in accrued liabilities
Increase (decrease) in unearned revenues
Increase (decrease) in deposits payable
Increase (decrease) in due to other funds
Increase (decrease) in net pension liability
Increase (decrease) in deferred inflows from pensions
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non -Cash Investing, Capital, and Financing Activities:
Acquisition of capital assets from City contribution
See Notes to Financial Statements
Business -Type Activities - Enterprise Funds
Major Funds Governmental
1,429,627
- (1,207,090)
151,934
1,581,561 (1,207,090)
(140,347) (800,507)
(31,496)
(159,246)
1,429,627 594,160
(1,207,090) (3,760)
151,934 -
82,389
374,471 672,789
(940,854) (3,799,695)
(526,173)
(32,443)
(31,496)
(159,246)
(331,089) (800,507) - (1,131,596) (4,358,311)
(9,815) 30,903 (68) 21,020 16,187
(9,815) 30,903 (68) 21,020 16,187
(57,916) 3,032,039 23,019 2,997,142 (4,626,329)
1,161,780 13,615,453 71,438 14,848,671 9,987,227
$ 1,103,864 $ 16,647,492 $ 94,457 $ 17,845,813 $ 5,360,898
$(2,493,547) $ 3,831,868 $ (29,748) $ 1,308,573 $ (1,539,750)
433,992
816,539
Other
1,250,531
Activities -
Sports
Municipal
Enterprise
(104,566)
Internal
Complex
Utility
Funds
Total
Service Funds
$ 732,208
$ 11,762,961
$ 122,120
$ 12,617,289
$ 232,170
(665,095)
(6,251,521)
(99,033)
(7,015,649)
(1,189,164)
(1,391,484)
(526,138)
-
(1,917,622)
25,798
23,431
23
49,229
(451,000)
(1,298,573)
5,008,733
23,087
3,733,247
(956,994)
1,429,627
- (1,207,090)
151,934
1,581,561 (1,207,090)
(140,347) (800,507)
(31,496)
(159,246)
1,429,627 594,160
(1,207,090) (3,760)
151,934 -
82,389
374,471 672,789
(940,854) (3,799,695)
(526,173)
(32,443)
(31,496)
(159,246)
(331,089) (800,507) - (1,131,596) (4,358,311)
(9,815) 30,903 (68) 21,020 16,187
(9,815) 30,903 (68) 21,020 16,187
(57,916) 3,032,039 23,019 2,997,142 (4,626,329)
1,161,780 13,615,453 71,438 14,848,671 9,987,227
$ 1,103,864 $ 16,647,492 $ 94,457 $ 17,845,813 $ 5,360,898
$(2,493,547) $ 3,831,868 $ (29,748) $ 1,308,573 $ (1,539,750)
433,992
816,539
-
1,250,531
1,077,681
(14,593)
(74,223)
(15,750)
(104,566)
(29,020)
51,418
51,418
(383,353)
(161,280)
(544,633)
-
1,427
1,427
(14,905)
112,810
62,356
-
175,166
51,323
239,125
23
290,471
(451,000)
(1,030)
1,402
-
372
316,250
-
316,250
-
72,591
-
72,591
-
-
68,562
68,562
725,909
191,411
-
917,320
(46,334)
(23,901)
-
(70,235)
1,194,974
1,176,865
52,835
2,424,674
582,756
$(1,298,573)
$ 5,008,733
$ 23,087
$ 3,733,247
$ (956,994)
$ -
$ -
$ 4,560,732
$ 4,560,732
$
39
CITY OF RANCHO CUCAMONGA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2017
Private -
Purpose Trust
Fund
Successor
Agency Agency of the
Funds Former RDA
Assets:
Cash and investments
$
20,355,203
$ 23,351,220
Receivables:
Accounts
219,888
-
Taxes
71,307
-
Accrued interest
19,681
-
Developer loans
-
11,342,596
Prepaid bond insurance
-
1,694,563
Advances to City
-
3,953,624
Restricted assets:
Cash and investments with fiscal agents
4,022,689
13,317
Total Assets
$
24,688,768
40,355,320
Deferred Outflows of Resources:
Deferred charge on refunding
2,716,427
Total Deferred Outflows of Resources
2,716,427
Liabilities:
Accounts payable
$
88,458
-
Accrued liabilities
35,794
-
Accrued interest
-
4,944,920
Deposits payable
8,087,883
-
Payable to trustee
16,314,504
-
Due to external parties/other agencies
162,129
-
Long-term liabilities:
Due in one year
-
11,710,233
Due in more than one year
-
309,877,839
Total Liabilities
$
24,688,768
326,532,992
Deferred Inflows of Resources:
Deferred charges on refunding
2,058,867
Total Deferred Inflows or Resources
2,058,867
Net Position:
Held in trust for other purposes (285,520,112)
Total Net Position $ (285,520,112)
See Notes to Financial Statements 40
CITY OF RANCHO CUCAMONGA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2017
Additions:
Taxes
Interest and change in fair value of investments
Total Additions
Deductions:
Bond issuance costs
Contractual services
Interest expense
Depreciation expense
Contributions to City
Total Deductions
Special Item - Loss on disposition of capital assets
Changes in Net Position
Net Position:
Beginning of year
Net Position - End of the Year
See Notes to Financial Statements 41
Private -
Purpose Trust
Fund
Successor
Agency of the
Former RDA
$ 29,872,808
66,396
29,939,204
834,188
1,317,677
13,508,870
1,651,930
807,208
18,119,873
(38,257,705)
(26,438,374)
(259,081,738)
$ (285,520,112)
THIS PAGE INTENTIONALLY LEFT BLANK
42
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
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. The City operates under a council-manager form of government and
provides its citizens with a full range of municipal services. It is governed by an elected
five -member board. As required by accounting principles generally accepted in the
United States of America, these financial statements present the City of
Rancho Cucamonga (the City) and its component units, entities for which the City is
considered financially accountable.
The inclusion of an organization within the scope of the reporting entity of the City of
Rancho Cucamonga is based on the provisions of GASB Statement No. 14 and amended
with GASB Statement No. 61. The blended component units discussed below, although
legally separate entities, are in substance part of the government operation and so data
from these component units has been combined herein. The following criteria were used
in the determination of the blended component units:
1. The members of the City Council also act as the governing body of
the 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.
43
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
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. The effect of interfund activity has been
removed from these statements, except for the interfund services provided and used.
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.
44
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Revenues
are recognized as soon as they are both measurable and available. Revenues are
considered to be available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. For this purpose, the government
considers revenues to be available if they are collected within 60 days of the end of the
current fiscal period, except for sales tax revenues which is 90 days. The primary
revenue sources, which have been susceptible to accrual by the City, are real and
personal property tax, other local taxes, franchise fees, forfeitures and penalties, motor
license fees, rents and concessions, interest revenue, and state and Federal grants and
subventions. 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.
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 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.
45
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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.
• 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
residential, commercial, industrial customers within the City.
Additionally, the City reports the following fund types:
• Special Revenue Funds are used to account for the proceeds of specific revenue
sources that are legally restricted or committed to expenditures for specified
purposes.
• Capital Projects Funds are used to account for financial resources used for the
acquisition or construction of major capital facilities (other than those financed by the
proprietary funds).
• 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.
46
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 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.
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. These are accounted for using the consumption method, and,
accordingly, the expenditure is recorded in the period in which the goods or services
are received.
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.
47
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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.
Investments in the PARS Public Agencies Post -Employment Benefits Trust are held
for the purpose of rate stabilization of future pension obligations. The trust is a
Section 115 irrevocable trust. The investments are reported at fair value.
Capital Assets
Capital assets, which include land, building improvements, improvements other than
buildings, equipment and vehicles, furniture and fixtures, 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
life in excess of one year. Such assets are recorded at historical cost when
purchased or constructed. Donated capital assets are recorded at the estimated
price that would be paid to acquire the asset at the date of acquisition.
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.
Capital assets 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
48
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 reports deferred outflows of
resources for pension contributions made after the actuarial measurement date,
which will be expensed in the following year, for differences in expected versus actual
experiences, for adjustments due to differences in proportions, the net difference
between projected and actual earnings on pension plan investments and for
differences in actual contributions versus the proportionate share of the risk pool's
contributions made to the pension liability, all of which will be amortized over the
expected average remaining service life time.
In addition to liabilities, the statement of financial position 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 that
applies to a future period(s) and thus will not be recognized as an inflow of resources
(revenue) until that time. The government has 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
two sources: taxes and grant revenues. These amounts are deferred and recognized
as an inflow of resources in the period that the amounts become available. In
addition, the government has deferred inflows relating to the net pension liability
reported in the government -wide statement of net position. These inflows are the
result of changes in assumptions, differences between expected and actual
experiences, adjustments due to differences in proportions and differences in actual
contributions versus the proportionate share of the risk pool's contributions made to
the pension liability. These amounts are amortized over the expected average
remaining service life time, with the exception of the net difference between projected
and actual earnings on pension plan investments, which is amortized straight-line
over a five year period. The government also reports deferred inflows for deferred
charges on debt refunding in the fiduciary statement of net position.
A deferred charge on refunding results from the difference in carrying value of
refunded debt and its reacquisition price. The amount is deferred and amortized over
the shorter of the life of the refunded or refunding debt.
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.
49
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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:
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.
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.
50
Accumulated Sick
Employee
Leave Balance
Vacation
Type
Prior Calendar Year
Conversion Rate
shift
108 - 144 hours
one-half
shift
72 - 108 hours
one-fourth
40 -hour
90 - 120 hours
one-half
40 -hour
60 - 90 hours
one-fourth
Upon service retirement of a public safety employee, the option exists to sell back up
to one-half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Long -Term Obligations
In the government -wide financial statements and proprietary fund types in the fund
financial statements, long-term debt and other long-term obligations are reported as
liabilities in the applicable governmental activities, business -type activities or
proprietary fund type statement of net 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.
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.
50
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
• 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 General Fund is the only fund that can report a positive unassigned fund balance
amount. In governmental funds other than the General Fund, if expenditures incurred
for specific purposes exceed the amounts that are restricted, committed or assigned
to these purposes, it may be necessary to report a negative unassigned fund balance
in that fund.
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 nine month reserve, or 75% 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 nine month reserve, or 75% of the Fire District's
operating budget for the upcoming fiscal year. The specific uses of this
commitment include: 1) 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 2) 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 four 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 50% of capital assets
value comprised of construction in progress (excluding infrastructure), building
improvements, and improvements other than building for governmental activities.
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.
51
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Workina Caoital
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 and the Fire District's fund balance committed
for payment of Worker's Compensation, General Liability, and Employment
Practices Liability claims is established at a minimum goal of eight times the
City's and the District's total yearly SIRs for all types of insurance coverage.
PASIS Worker's Compensation Tail Claims
The Fire District's fund balance committed for payment of outstanding Worker's
Compensation claims remaining after the District's withdrawal from PASIS is
established at a goal equal to the most recent fiscal year end Claims Cost Detail
Report from the District's third -party administrator plus 15%.
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.
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, including
operations, equipment, capital outlay, personnel, and booking fees. The funding
goal for this reserve is the equivalent of 100% of the most recently approved
Schedule A from the San Bernardino County Sheriff's Department.
52
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
RC Sports Center Vehicle and Equipment Replacement
The City's General Fund balance committed for the future replacement and
repair of vehicles and equipment for the new RC Sports Center. This reserve is
established at a minimum goal of 105% of the cost of the vehicles and equipment
for the new Center.
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.
53
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Property Tax
Property tax revenue is recognized on the modified accrual basis, that is, in the fiscal
year for which the taxes have been levied providing they become available. Available
means then due or past due and receivable within the current period and collected
within the current period or expected to be collected soon enough thereafter to be
used to pay liabilities of the current period. The County of San Bernardino collects
property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day
in January 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.
54
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
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.
The following funds have encumbrances at June 30, 2017:
General Fund
Fire District Fund
Other Governmental Funds
b. Deficit Fund Balances or Net Position
The following nonmajor funds have a deficit at June 30, 2017:
Special Revenue Funds:
Pedestrian Grant
Proposition 84 - Park Bond Act
Energy Efficient & Conservation Block Grant
Senior Outreach Grant
Safe Routes to School Program
Foothill Blvd. Maintenance
COPS Secure Our Schools Grant
Public Resources Grants
Federal Grant Fund - Dreier
Emergency Management Performance Grant
Homeland Security
Capital Projects Funds:
Assessment District 86-2
$ 5,239,097
16,447,989
20,589,181
9,883
341
96
5,267
69,183
1,433
54
14,848
54
28
37
41,128
The City expects to eliminate these deficits with anticipated future revenues from grants,
deferred payments and reimbursements.
55
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
As of June 30, 2017, cash and investments were reported in the accompanying financial
statements as follows:
Governmental activities $ 332,766,238
Business -type activities 17,845,813
Fiduciary funds 47,742,429
Total Cash and Investments $ 398,354,480
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, 2017, the carrying amount of the City's deposits was $31,502,326 and the
bank balance was $32,857,915. The $1,355,589 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
56
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 3: Cash and Investments (Continued)
• Commercial Paper
• Local Agency Investment Fund (State Pool)
• Joint Powers Authority (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.
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, 2017, 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" by Moody's and by
S&P at June 30, 2017. All securities were investment grade and were legal under State
and City law. As of June 30, 2017, 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, 2017, the City's deposits (bank balances) were insured by the
Federal Depository Insurance Corporation up to $250,000 and the remaining balances
were collateralized under California Law. As of June 30, 2017, the cash and investments
held by Bond Trustee are uninsured and uncollateral ized.
57
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
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, 2017, 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 20.67%
Federal Home Loan Bank 19.94%
Federal National Mortgage Association 33.70%
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, 2017, 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.
Municipal Bonds
Corporate Bonds
US Treasury
Money Market
Restricted Investments:
Mutual Fund
Investments with Fiscal Agents:
Money Market Funds
6,032,645
6,032,645
4,724,237 - - - 4,724,237
$ 76,799,852 $ 53,318,090 $ 128,373,726 $ 108,360,486 $ 366,852,154
58
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
$ 42,119,729
$ -
$ -
$ -
$ 42,119,729
2,300,757
23,473,349
24,396,877
23,422,492
73,593,475
6,592,555
9,992,752
21,232,434
33,184,776
71,002,517
-
-
4,970,738
4,118,623
9,089,361
4,000,664
9,978,175
63,452,534
42,587,580
120,018,953
1,884,965
5,363,959
9,324,053
-
16,572,977
-
4,509,855
4,997,090
5,047,015
14,553,960
6,496,698
-
-
-
6,496,698
2,647,602
-
-
-
2,647,602
6,032,645
6,032,645
4,724,237 - - - 4,724,237
$ 76,799,852 $ 53,318,090 $ 128,373,726 $ 108,360,486 $ 366,852,154
58
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 3: Cash and Investments (Continued)
Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy
established by generally accepted accounting principles. The hierarchy is based on the
valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted
prices in active markets for identical assets; Level 2 inputs are significant other
observable inputs; Level 3 inputs are significant unobservable inputs.
The City has the following recurring fair value measurements as of June 30, 2017:
Level
Investments by fair value level
Totals
1
2 3
Local Agency Investment Fund
$ 42,119,729
$ 29,062,613
$ 13,057,116 $ -
Federal Governmental Agencies
Federal Farm Credit Bank
73,593,475
73,593,475
- -
Federal Home Loan Bank
71,002,517
71,002,517
-
Federal Home Loan Mortgage Corporation
9,089,361
9,089,361
-
Federal National Mortgage Association
120,018,953
120,018,953
-
Municipal Bonds
16,572,977
-
16,572,977 -
Corporate Bonds
14,553,960
-
14,553,960 -
US Treasury
6,496,698
6,496,698
-
Money Market
2,647,602
2,647,602
-
Restricted Investments
Mutual Fund
6,032,645
-
6,032,645 -
Totals
362,127,917
$ 311,911,219
$ 50,216,698 $ -
Investments measured at amortized cost
Cash with Fiscal Agents
Money Market Funds
4,724,237
Total Investments
$ 366,852,154
Deposits and securities classified in Level 1 of the fair value hierarchy are valued using prices
quoted in active markets for those securities. Local Agency Investment Funds classified in
Level 2 of the fair value hierarchy are valued using specified fair market value factors.
Federal Agency Securities classified in Level 2 of the fair value hierarchy are valued using
institutional bond quotes.
Note 4: Notes and Loans Receivables
Notes and loans receivables consist of the following at June 30, 2017:
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 Successor Agency of the City. As of June 30, 2017, the outstanding balance
amounts to $2,813,901, including accrued interest of $16,783. Accrued interest is
offset by deferred revenue.
59
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 4: Notes and Loans Receivables (Continued)
2. On September 1, 2005, the Agency entered into a loan agreement with
Northtown Housing Development Corporation for the purchase of undeveloped real
property and the development of an apartment complex (San Sevaine) which will
increase the supply of affordable housing to low and moderate income households
for a period of ninety-nine (99) years. This loan is a line of credit not -to -exceed
$40,700,000 with simple interest accruing at 1% per annum from the date of
disbursement for a term of 55 years (2060), as modified on May 6, 2009, with
Amendment #2. Upon dissolution of the Agency, the loan receivable was transferred
to the Housing Successor Agency of the City. As of June 30, 2017, the advances
paid against this line of credit amount to $40,457,658 and accrued interest amounts
to $3,107,301 for a total of $43,564,959. 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 $2,350,000 and an amendment and increase of
$1,288,113 on May 16, 2007. 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, 2017, advances paid against
this line of credit amounts to $21,638,113 and accrued interest amounts to
$4,508,727 for a total balance of $26,146,840. 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 loan
receivable was transferred to the Housing Successor Agency of the City. As of
June 30, 2017, the advances paid against this line of credit amounted to
$9,000,000 and accrued interest amounts to $2,793,008 for a total of $11,793,008.
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
.E
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 4: Notes and Loans Receivables (Continued)
of the Agency, the loan receivable was transferred to the Housing Successor Agency
of the City. As of June 30, 2017, the advances paid against this line of credit
amounted to $6,499,910 and accrued interest amounts to $866,415 for a total of
$7,366,325. 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 20078. 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 simple 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, 2017, the advances paid against this line of credit amounted to
$2,084,084 and accrued interest amounts to $571, for a total of $2,084,655. 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
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, 2017, the advances paid against this line of credit
amounted to $25,868,858, and accrued interest amounts to $4,630,248, for a total of
$30,499,106.
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. 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
61
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 4: Notes and Loans Receivables (Continued)
dissolution of the Agency, the loan receivable was transferred to the
Housing Successor Agency of the City. On October 9, 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 of 3% and the
original principal amount of $5,929,181 remains the same. As of June 30, 2017, the
outstanding balance amounts to $9,977,432, including accrued interest of
$4,048,251. 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, 2017, the outstanding balance amounts to $4,274,400 with no interest due.
10. On July 11, 2014, the City entered into a loan agreement with 7418 Archibald LLC
("Developer") in the amount of $42,913 ("City Predevelopment Loan"), pursuant to
certain Acquisition, Disposition, Development and Loan Agreement dated February
19, 2014, between Developer and the City (the "ADDLA"), to develop a 60 -unit
affordable senior housing project at 7418 Archibald Avenue, referred to as Villa
Pacifica 11. The interest of the loan is zero percent (0%) per annum. The principal
and any interest due under this Note shall be repaid or forgiven as set forth in the
ADDLA, as amended by a first Implementation and Amendment to Acquisition,
Disposition, Development and Loan Agreement dated February 17, 2016 between
the Borrower's predecessor -in -interest and City and a Second Implementation and
Amendment to Acquisition, Disposition, Development and Loan Agreement dated
April 1, 2017. The loan may be prepaid in full or in part, at any time without penalty or
premium.
On April 1, 2017, the City entered into a Promissory Note Secured By Deed of Trust
with Villa Pacifica II LP ("Borrower"), not to exceed the sum of $8,683,821 consisting
of the existing Predevelopment Loan of $42,913 made by City to Developer, a
$2,880,000 purchase money loan in connection with the acquisition of land from City,
and $2,760,908 as a construction loan that is being partially disbursed on the date of
the closing for City impact fees and to reimburse Villa Pacifica II LP for construction
costs accrued prior to the date of the loan, and a permanent loan of up to $3,000,000
("Perm Loan Principal") to be disbursed as described in the ADDLA from Villa
Pacifica I Funds actually received by City under the Villa Pacifica I Note. The term of
the loan is 55 years, with simple interest accruing at 3% per annum on the
outstanding principal balance. Payment of principal and interest is 50% of the
Residual Receipts, with payments credited toward accrued interest and then to
outstanding principal, on an annual basis on June 1 of each calendar year. As of
June 30, 2017, the advances paid against this line of credit amounted to $5,218,388
of this Promissory Note Secured by Deed of Trust ("Note") (representing the
$2,880,000 purchase money loan, $42,913 predevelopment loan, and $2,295,475 of
62
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 4: Notes and Loans Receivables (Continued)
the construction loan described above) and accrued interest amount to $35,497, for a
total amount of $5,253,885.
11. 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, 2017, the outstanding balance amounts to $3,460,708 with no interest
due.
Total notes and loans receivables for governmental activities at June 30, 2017, including
accrued interest of $20,006,800, amounted to $147,235,219.
Note 5: Capital Assets
Governmental activities capital assets for the year ended June 30, 2017, was as follows:
63
Transfers to
Transfers from
Fiber Optic
Beginning
Successor
Network
Ending
Balance
Increases
Decreases
Transfers
Agency
Enterprise Fund
Balance
Governmental Activities:
Capital assets, not being depreciated:
Land $
91,606,787
$
$
$
$ 1,602,929
$ $
93,209,716
Right of way
237,064,679
-
237,064,679
Construction -in -progress
48,541,123
22,835,286
(7,396,537)
22,657
64,002,529
Total Capital Assets,
Not Being Depreciated
377,212,589
22,835,286
(7,396,537)
1,625,586
394,276,924
Capital assets, being depreciated:
Building Improvements
120,586,812
27,810
2,899,443
47,820,844
171,334,909
Improvement other than buildings
35,161,264
385,655
(36,104)
2,408,690
1,059,893
38,979,398
Equipment and vehicles
33,725,845
5,689,387
(1,616,261)
177,668
9,384,561
47,361,200
Furniture and fixtures
1,843,890
476,557
47,092
1,393,070
3,760,609
Infrastructure
465,439,644
5,114,333
(977,603)
1,863,644
-
(5,796,983)
465,643,035
Intangible
3,276,888
-
-
51,974
3,328,862
Total Capital Assets,
Being Depreciated
660,034,343
11,693,742
(2,629,968)
7,396,537
59,710,342
(5,796,983)
730,408,013
Less accumulated depreciation:
Building improvements
38,930,724
3,289,721
-
12,524,345
54,744,790
Improvement other than buildings
11,836,638
1,543,103
(14,442)
333,735
13,699,034
Equipment and vehicles
27,724,763
1,833,884
(1,616,259)
8,785,358
36,727,746
Furniture and fixtures
1,668,326
72,720
1,382,811
3,123,857
Infrastructure
215,646,670
8,067,634
(568,271)
-
(1,236,251)
221,909,782
Intangible
1,849,815
242,481
51,974
2,144,270
Total Accumulated
Depreciation
297,656,936
15,049,543
(2,198,972)
-
23,078,223
(1,236,251)
332,349,479
Total Capital Assets,
Being Depreciated, Net
362,377,407
(3,355,801)
(430,996)
7,396,537
36,632,119
(4,560,732)
398,058,534
Governmental Activities
Capital Assets, Net $
739,589,996
$ 19,479,485
$ (430,996)
$ -
$ 38,257,705
$ (4,560,732) $
792,335,458
63
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 5: Capital Assets (Continued)
Depreciation expense was charged to functions/programs of the primary government as
follows:
Governmental Activities:
General government
$ 370,759
Public safety - police
614,812
Public safety - fire protection
962,909
Engineering and public works
9,871,105
Community development
68,043
Community services
2,084,234
Internal Service
1,077,681
Total Governmental Activities
$15,049,543
Business -type activities capital assets for the year ended June 30, 2017, was as follows:
Business -Type Activities:
Capital assets, not being depreciated:
Land
Construction -in -progress
Total Capital Assets,
Not Being Depreciated
Capital assets, being depreciated:
Building improvements
Improvement other than buildings
Equipment and vehicles
Furniture and fixtures
Infrastructure
Intangible
Total Capital Assets,
Being Depreciated
Less accumulated depreciation:
Building improvements
Improvement other than buildings
Equipment and vehicles
Furniture and fixtures
Infrastructure
Intangible
Total Accumulated
Depreciation
Total Capital Assets,
Being Depreciated, Net
Business -Type Activities
Capital Assets, Net
21,260,338 1,250,531
20,385,927 (979,212)
1,236,251 23,747,120
4,560,732 23,967,447
$ 28,183,314 $ (309,677) $ - $ 4,560,732 $ 32,434,369
64
Transfer from
Beginning
Governmental
Ending
Balance
Increases Decreases
Activites
Balance
$ 5,451,015
$ - $ -
$
$ 5,451,015
2,346,372
669,535
3,015,907
7,797,387
669,535
-
8,466,922
17,225,973
-
-
17,225,973
3,852,304
5,973
-
3,858,277
623,148
-
-
623,148
6,004
-
-
6,004
19,912,978
265,346
5,796,983
25,975,307
25,858
-
-
25,858
41,646,265
271,319 -
5,796,983
47,714,567
9,907,654
431,198 -
-
10,338,852
3,798,101
2,794
-
3,800,895
488,162
14,714
-
502,876
6,004
-
-
6,004
7,034,559
801,825
1,236,251
9,072,635
25,858
-
-
25,858
21,260,338 1,250,531
20,385,927 (979,212)
1,236,251 23,747,120
4,560,732 23,967,447
$ 28,183,314 $ (309,677) $ - $ 4,560,732 $ 32,434,369
64
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 5: Capital Assets (Continued)
Depreciation expense was charged to functions/programs of the primary government as
follows:
Business -Type Activities:
Sports Complex $ 433,992
Municipal Utility 816,539
Total Business -Type Activities $ 1,250,531
Note 6: Interfund Receivable, Payable and Transfers
The composition of interfund balances as of June 30, 2017 was as follows:
Due To/From Other Funds
Due to Other Funds
Nonmajor Nonmajor
Governmental Enterprise
Funds Funds Fund Total
Due From Other Funds:
General Fund
Internal Service Fund
Total
$ 456,275 $ 72,086 $ 528,361
30,000 - 30,000
$ 486,275 $ 72,086 $ 558,361
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, 2017.
Advances To/From Other Funds
Funds
Advances from Other Funds
Fire Sports
District Complex
Total
Advances to Other Funds:
General $ 2,183,704 $ 3,056,366 $ 5,240,070
On June 21, 2012, the General Fund advanced $4,556,198 to the Fire District to provide
funding for the prepayment of the Fire District's side fund liability with CaIPERS. The advance
bears interest at 4.5% and is payable in monthly installments of $66,664. The final payment
will occur in June 2020. At June 30, 2017, the outstanding balance amounted to $2,183,704.
On September 2, 2015, the General Fund advanced $3,215,612 to the Sports Complex to
provide funding for the installation of a solar photovoltaic system at the Epicenter. The
advance bears interest at 1.0% and is payable in monthly installments of $17,100 until
July 2023 when the monthly payments reduce to $15,000 to accommodate the cessation of
electrical utility rebates. The final payment will occur in January 2035. At June 30, 2017, the
outstanding balance amounted to $3,056,366.
65
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 6: Interfund Receivable, Payable and Transfers (Continued)
Interfund Transfers
Funds
Transfers in
Transfers Out:
Nonmajor Internal
General Municipal Governmental Service
Fund Utility Funds Funds Total
General Fund $ - $ 1,207,090 $ 350,170 $ - $ 1,557,260
Fire District - - - 3,760 3,760
Sport Complex 1,429,627 - - - 1,429,627
Internal Service Funds 564,160 - 30,000 - 594,160
Nonmajor Funds 780,050 - 105,100 - 885,150
Total $ 2,773,837 $ 1,207,090 $ 485,270 $ 3,760 $ 4,469,957
The General Fund transferred $1,429,627, $564,160, and $780,050 to the Sports Complex
Fund, the Internal Service Funds and Nonmajor Funds, respectively, to cover the budgeted
amounts.
The Municipal Utility transferred $1,207,090 to the General Fund to cover the cost of
operations.
Nonmajor Funds transferred $350,170 to the General Fund, $30,000 to the Internal Service
Funds, and $105,100 to other Nonmajor Funds for the purpose of providing financial
resources to cover expenditures.
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, 2017:
Beginning
Balance
Capital Leases
Dell Financial Services $
62,154
Government Capital Corp.
808,461
Xerox - Internal Service
123,028
Xerox - Governmental Funds
40,660
Total Capital
Leases
1,034,303
Advances from
Ending Due Within
Additions Repayments Balance One Year
$ - $ 62,154 $ - $ -
- 397,751 410,710 410,710
- 66,268 56,760 56,760
- 21,901 18,759 18,759
548,074 486,229 486,229
Successor Agency 3,953,624 - - 3,953,624 -
Claims and judgments payable 3,118,846 2,795,835 1,500,198 4,414,483 1,776,045
Accrued employee benefits 7,957,756 5,509,065 5,862,967 7,603,854 5,619,200
Total $ 16,064,529 $ 8,304,900 $ 7,911,239 $ 16,458,190 $ 7,881,474
A description of individual components of long-term debt outstanding as of
June 30, 2017, is as follows:
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 7: Long -Term Debt Obligations (Continued)
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 $65,469 due February 1St of each year with the
final payment due February 2017. The interest rate is fixed at 2.08°/x. At June 30, 2017,
the capital lease was paid in full.
On December 27, 2012, the City entered into a capital lease agreement with
Governmental Capital Corporation to acquire an Accela Software Technology for
$1,956,272. The agreement requires annual payments of $424,092 due each July with
the final payment due July 2017. The interest rate is fixed at 3.22%. At
June 30, 2017, the outstanding amount due was $410,710.
The calculation of the present value of the future lease payments is as follows:
Year Ending June 30
2018 $ 424,092
Less: Amount representing interest (13,382)
Total $ 410,710
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, 2017, the outstanding amount
due was $75,519.
The calculation of the present value of the future lease payments is as follows:
Year Ending June 30
2018 $ 76,562
Less: Amount representing interest (1,043)
Total $ 75,519
Advances from the Successor Agency
During the formation of Community Facilities District CFD 2000-01 (CFD 2000-01), a
number of meetings were held with property owners within the proposed boundaries to
discuss participation in CFD 2000-01 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 CFD 2000-01 boundaries. Property owners that were
excluded from CFD 2000-01 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 CFD 2000-01. At June 30, 2017, the outstanding amount of the advance
was $3,953,624.
67
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 7: Long -Term Debt Obligations (Continued)
Claims and Judgments Payable
The City's liability regarding self-insurance is described in Note 12. 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. 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.
The outstanding amounts at June 30, 2017 were as follows:
City of Rancho Cucamonga:
Assessment District 93-1
Special Tax Refunding Bond, Series 2015:
Community Facilities District No. 2000-01
Community Facilities District No. 2000-02
Community Facilities District No. 2001-01 Series A
Community Facilities District No. 2001-01 Series B
Community Facilities District No. 2006-01
Community Facilities District No. 2006-02
Community Facilities District No. 2000-03
Community Facilities District No. 2003-01 Series A
Community Facilities District No. 2003-01 Series B
Community Facilities District No. 2004-01
Rancho Cucamonga Redevelopment Agency:
Multi -Family Housing Revenue Bond:
Series 1997A
Total
Outstanding
Amount at
June 30, 2017
1,170, 000
416,000
3,857,000
6,929,000
671,000
3,622,000
2,165,000
6,812,000
13,340,000
2,599,000
31,638,000
2,108,412
$ 75,327,412
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations
a. General Information about the Pension Plans
Plan Description —
City Miscellaneous Plan - 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.
Fire District Miscellaneous and Safety Plans - All qualified permanent and
probationary Fire District's employees are eligible to participate in the
Safety Employee Pension Plan or Miscellaneous Employee Pension Plan, both
cost-sharing multiple employer defined benefit pension plans administered by the
California Public Employees' Retirement System (CaIPERS). Benefit provisions
under the Plans are established by State statute and Local Government resolution.
CalPERS issues publicly available reports that include a full description of the
pension plans regarding benefit provisions, assumptions and membership
information that can be found on the CalPERS website.
Copies of PERS' annual financial report may be obtained from its executive office:
400 P Street, Sacramento, California 95814.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living
adjustments and death benefits to plan members, who must be public employees and
beneficiaries. Benefits are based on years of credited service, equal to one year of
full time employment. Members with five years of total service are eligible to retire at
age 50 with statutorily reduced benefits. All members are eligible for non -duty
disability benefits after 10 years of service. The death benefit is one of the following:
the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement
2W Death Benefit. The cost of living adjustments for each plan are applied as
specified by the Public Employees' Retirement Law.
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 9: Pension Plan Obligations (Continued)
Citv Miscellaneous Plan
Tier 1 *
Tier 2*
Tier 3*
PEPRA
Hire date Prior to
September 1, 2010
July 4, 2011
January 1, 2013
September 1, 2010
but prior to
but prior to
and after
minimum 50 yrs
July 3, 2011
January 1, 2013
Monthly benefits, as a % of
Benefit formula 2.5% @ 55
2.5% @ 55
2.0% @ 55
2.0% @ 62
Benefit vesting schedule
5 years service
5 years service
5 years service
5 years service
Benefit payments
monthly for life
monthly for life
monthly for life
monthly for life
Retirement age
minimum 50 yrs
minimum 50 yrs
minimum 50 yrs
minimum 52 yrs
Monthly benefits, as a % of
2.000% - 2.500%,
2.000% - 2.500%,
1.426% - 2.418%,
1.000% - 2.500%,
eligible compensation
50 yrs - 55+ yrs,
50 yrs - 55+ yrs,
50 yrs - 63+ yrs,
52 yrs - 67+ yrs,
respectively
respectively
respectively
respectively
Required employee
8.000%
8.000%
7.000%
6.500%
contribution rates
Required employer
15.845%
15.845%
15.845%
12.018%
contribution rates
Hire date
Benefit formula
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a % of eligible
compensation
Required employee contribution rates
Required employer contribution rates
Tier 1 * Tier 2 * PEPRA
Prior to
July 9, 2011
July 9, 2011
but prior to
January 1, 2013
2.5%@55
2%@55
5 years service
5 years service
monthly for life
monthly for life
minimum 50 yrs
minimum 50 yrs
2.000% - 2.500%,
50 1.426% - 2.418%,
yrs - 55+ yrs,
50 yrs - 63+ yrs,
respectively
respectively
8.000%
7.000%
18.091%
8.377%
70
January 1, 2013 and
after
2% @ 62
5 years service
monthly for life
minimum 52 yrs
1.000% - 2.500%,
52 yrs - 67+ yrs,
respectively
6.250%
6.589%
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 9: Pension Plan Obligations (Continued)
Fire District Safetv Cost-Sharina Rate Plans
rates
* Plan is closed to new entrants
Employees Covered — City Miscellaneous Plan
As of the valuation date of June 30, 2015, the following employees were covered by the
benefit terms of the Plan:
Description
Active members
Transferred members
Terminated members
Retired members and beneficiaries
Total
Number of Members
457
189
233
236
Contribution Description — City Miscellaneous & Fire District Miscellaneous and
Safety Plans
Section 20814(c) of the California Public Employees' Retirement Law (PERL) requires
that the employer contribution rates for all public employers be determined on an annual
basis by the actuary and shall be effective on the July 1 following notice of a change in
the rate. The total plan contributions are determined through the CaIPERS' annual
actuarial valuation process. The actuarially determined rate is based on the estimated
amount necessary to pay the Plan's allocated share of the risk pool's costs of benefits
earned by employees during the year, and any unfunded accrued liability. The employer
is required to contribute the difference between the actuarially determined rate and the
contribution rate of employees.
For the year ended June 30, 2017, the employer contributions recognized as a reduction
to the net position liability for all the Plans was $12,571,637.
71
Tier 1 *
Tier 2 *
PEPRA
Hire date
Prior to
July 9, 2011
January 1, 2013
July 9, 2011
but prior to January
and after
1, 2013
Benefit formula
3.0% @ 50
3.0% @ 55
2.7% @ 57
Benefit vesting schedule
5 years service
5 years service
5 years service
Benefit payments
monthly for life
monthly for life
monthly for life
Retirement age
minimum 50 yrs
minimum 50 yrs
minimum 50 yrs
Monthly benefits, as a % of eligible
3.000%, 50+ yrs
2.400% - 3.000%,
2.000% - 2.700%,
compensation
50 yrs - 55+ yrs,
50 yrs - 57+ yrs,
respectively
respectively
Required employee contribution
9.000%
9.000%
11.500%
rates
Required employer contribution
30.852%
16.656%
12.082%
rates
* Plan is closed to new entrants
Employees Covered — City Miscellaneous Plan
As of the valuation date of June 30, 2015, the following employees were covered by the
benefit terms of the Plan:
Description
Active members
Transferred members
Terminated members
Retired members and beneficiaries
Total
Number of Members
457
189
233
236
Contribution Description — City Miscellaneous & Fire District Miscellaneous and
Safety Plans
Section 20814(c) of the California Public Employees' Retirement Law (PERL) requires
that the employer contribution rates for all public employers be determined on an annual
basis by the actuary and shall be effective on the July 1 following notice of a change in
the rate. The total plan contributions are determined through the CaIPERS' annual
actuarial valuation process. The actuarially determined rate is based on the estimated
amount necessary to pay the Plan's allocated share of the risk pool's costs of benefits
earned by employees during the year, and any unfunded accrued liability. The employer
is required to contribute the difference between the actuarially determined rate and the
contribution rate of employees.
For the year ended June 30, 2017, the employer contributions recognized as a reduction
to the net position liability for all the Plans was $12,571,637.
71
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 9: Pension Plan Obligations (Continued)
b. Net Pension Liability — City Miscellaneous Plan & Fire District Miscellaneous and
Safety Cost -Sharing Rate Plans
The net pension liability is measured as the total pension liability, less the pension plan's
fiduciary net position. The net pension liability of each of the Plans is measured as of
June 30, 2016, using an annual actuarial valuation as of June 30, 2015 rolled forward to
June 30, 2016 using standard update procedures. A summary of principal assumptions
and methods used to determine the net pension liability is shown below.
Actuarial Methods and Assumptions Used to Determine Total Pension Liability
For the measurement period ended June 30, 2016, the total pension liability was
determined by rolling forward the June 30, 2015 total pension liability. The June 30, 2015
and the June 30, 2016 total pension liabilities were based on the following actuarial
methods and assumptions:
Actuarial Cost Method
Actuarial Assumptions
Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate Table (1)
Post Retirement Benefit
Increase
Entry Age Normal in accordance with the
requirements of GASB Statement No. 68
7.65%
2.75%
Varies by Entry Age and Service
7.65% Net of Pension Plan Investment and
Administrative Expenses; includes Inflation
Derived using CaIPERS' Membership Data
for all Funds
Contract COLA up to 2.75% until
Purchasing Power Protection Allowance
Floor on Purchasing Power applies, 2.75%
thereafter
(1) The mortality table used was developed based on Cal PERS' specific data. The
table includes 20 years ofmortaIityimprovements using Society of Actuaries Scale BB.
For more details on this table, please refer to the 2014 experience study report.
All other actuarial assumptions used in the June 30, 2015 valuation were based on the
results of an actuarial experience study for the period from 1997 to 2007, including
updates to salary increase, mortality and retirement rates. The Experience Study report
can be obtained at CaIPERS' website under Forms and Publications.
72
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 9: Pension Plan Obligations (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 7.65 percent. To
determine whether the municipal bond rate should be used in the calculation of a
discount rate for each plan, CalPERS stress tested plans that would most likely result in a
discount rate that would be different from the actuarially assumed discount rate. Based
on the testing of the plans, the tests revealed the assets would not run out. Therefore, the
current 7.65 percent discount rate is appropriate and the use of the municipal bond rate
calculation is not deemed necessary. The long-term expected discount rate of
7.65 percent is applied to all plans in the Public Employees Retirement Fund. The stress
test results are presented in a detailed report called "GASB Crossover Testing Report"
that can be obtained at CaIPERS' website under the GASB 68 section.
The long-term expected rate of return on pension plan investments was determined using
a building-block method in which best -estimate ranges of expected future real rates of
return (expected returns, net of pension plan investment expense and inflation) are
developed for each major asset class.
In determining the long-term expected rate of return, CaIPERS took into account both
short-term and long-term market return expectations as well as the expected pension
fund (Public Employees' Retirement Fund) cash flows. Such cash flows were developed
assuming that both members and employers will make their required contributions on
time and as scheduled in all future years. Using historical returns of all the funds' asset
classes, expected compound (geometric) returns were calculated over the short-term
(first 10 years) and the long-term (11-60 years) using a building-block approach. Using
the expected nominal returns for both short-term and long-term, the present value of
benefits was calculated for each fund. The expected rate of return was set by calculating
the single equivalent expected return that arrived at the same present value of benefits
for cash flows as the one calculated using both short-term and long-term returns. The
expected rate of return was then set equivalent to the single equivalent rate calculated
above and rounded down to the nearest one quarter of one percent.
The table below reflects long-term expected real rate of return by asset class. The rate of
return was calculated using the capital market assumptions applied to determine the
discount rate and asset allocation. The target allocation shown was adopted by CalPERS
effective on July 1, 2015.
New
* An expected inflation of 2.5% used for this period
**An expected inflation of 3.0% used for this period
73
Strategic
Real Return
Real Return
Asset Class
Allocation
Years 1-10*
Years 11+**
Global Equity
51.00%
5.25%
5.71 %
Global Debt Securities
20.00%
0.99%
2.43%
Inflation Assets
6.00%
0.45%
3.36%
Private Equity
10.00%
6.83%
6.95%
Real Estate
10.00%
4.50%
5.13%
Infrastructure and Forestland
2.00%
4.50%
5.09%
Liquidity
1.00%
-0.55%
-1.05%
* An expected inflation of 2.5% used for this period
**An expected inflation of 3.0% used for this period
73
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 9: Pension Plan Obligations (Continued)
c. Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows
of Resources Related to Pensions
The following table shows the changes in net pension liability recognized over the
measurement period for the City Miscellaneous Plan.
Balance at: 6/30/2015 (Valuation Date)
Changes Recognized for the Measurement Period:
Service Cost
Interest on the Total Pension Liability
Changes of Benefit Terms
Difference between Expected and Actual Experience
Changes of Assumptions
Contributions from the Employer
Contributions from Employees
Net Investment Income
Benefit Payments including Refunds of Employee
Contributions
Administrative Expense
Net Changes During 2015/16
Balance at: 6/30/2016 (Measurement Date)
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability/(Assets)
(a) (b) (c)=(a)-(b)
$ 181,218,179 $ 149,724,028 $ 31,494,151
4,193, 507
13, 651, 750
(1,557,585) -
-
3,745,698
2,120,443
782,082
(6,606,205) (6,606,205)
- (91,249)
9,681,467 (49,231)
$ 190, 899, 646 $ 149, 674, 797
4,193, 507
13,651,750
(1,557,585)
(3,745,698)
(2,120,443)
(782,082)
91,249
9,730,698
$ 41,224,849
As of June 30, 2017, the Fire District reported net pension liabilities for its proportionate
shares of the net pension liability of each rate Plan of $31,817,167.
The Fire District's net pension liability for each rate Plan is measured as the proportionate
share of the net pension liability. The net pension liability of each of the rate Plans is
measured as of June 30, 2016, and the total pension liability for each rate Plan used to
calculate the net pension liability was determined by an actuarial valuation as of June 30,
2015, rolled forward to June 30, 2016, using standard update procedures. The Fire
District's proportion of the net pension liability was based on a projection of the Fire
District's long-term share of contributions to the pension plans relative to the projected
contributions of all participating employers, actuarially determined. The Fire District's
proportionate share of the net pension liability for each rate Plan as of June 30, 2015 and
2016, was as follows:
Cost -Sharing Rate Plan
Proportion - June 30, 2015 0.61850%
Proportion - June 30, 2016 0.63595%
Change - Increase (Decrease) 0.01745%
74
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 9: Pension Plan Obligations (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the Plan's as of the measurement date,
calculated using the discount rate of 7.65 percent, as well as what the net pension liability
would be if it were calculated using a discount rate that is
1 percentage -point lower (6.65 percent) or 1 percentage -point higher (8.65 percent) than
the current rate:
Discount Rate - 1 % Current Discount Discount Rate +1 %
6.65% 7.65% 8.65%
Net Pension Liability $ 116,836,750 $ 73,042,016 $ 37,038,964
Pension Plan Fiduciary Net Position
The plan fiduciary net position disclosed in the GASB 68 accounting valuation report may
differ from the plan assets reported in the funding actuarial valuation report due to several
reasons. First, for the accounting valuations, CalPERS must keep items such as
deficiency reserves, fiduciary self-insurance and OPEB expense included as assets.
These amounts are excluded for rate setting purposes in the funding actuarial valuation.
In addition, differences may result from early Comprehensive Annual Financial Report
closing and final reconciled reserves. Detailed information about each pension plan's
fiduciary net position is available in the separately issued CalPERS financial reports. See
CalPERS website for additional information.
For the measurement period ending June 30, 2016 (the measurement date), the City
incurred a pension expense of $7,082,075 for all Plans.
As of June 30, 2017, the following were the reported deferred outflows of resources and
deferred inflows of resources related to all pension plans:
Current year contributions that occurred
after the measurement date of June 30,
2016
Change of Assumption
Difference between Expected and Actual
Experiences
Net Difference between Projected and
Actual Earnings on Pension Plan
I nvestments
Adjustment due to differences in
proportions
Difference in proportionate share
Total
75
Deferred Outflows Deferred Inflows of
of Resources Resources
$ 7,703,763 $ -
- (2,873,872)
7,815 (3,496,197)
13, 573, 798
1,274,867 (113,473)
75,052 (34,911)
$ 22,635,295 $ (6,518,453)
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 9: Pension Plan Obligations (Continued)
Contributions subsequent to the measurement date in the amount of $7,703,763 are
reported as deferred outflows of resources and will be recognized as a reduction of the
net pension liability in the year ended June 30, 2018. Other amounts reported as deferred
outflows or deferred inflows of resources related to pensions will be recognized as
pension expense as follows:
Measurement
Deferred
Period ended
Outflows/(Inflows)
June 30:
of Resources
2017
$ (187,731)
2018
(104, 526)
2019
5,269,210
2020
3,436,126
Note 10: PARS Retirement Enhancement Plan
1. General Information About the Plan
Plan Description
The City of Rancho Cucamonga sponsors the PARS Retirement Enhancement Plan, an
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
55
56
57
58
59
60+
Tier 1 and Tier 2
0.000%
0.100
0.200
0.300
0.400
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.
76
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 10: PARS Retirement Enhancement Plan (Continued)
Benefits Provided
PARS provides supplemental retirement benefits to eligible employees of the City.
Employees are eligible to receive benefits under the plan if they meet the following
requirements: 1) a miscellaneous employee of the City or City Council on or after
December 1, 2002, 2) at least 56 years of age, 3) has completed 10 or more years of
full-time continuous employment at the City, 4) has terminated employment with the City
and has concurrently retired under CalPERS if an active CalPERS member, and 5) has
applied for benefits under the plan. Benefits shall be in an amount equal to one -twelfth of
the product of the number of full and partial years of full-time continuous employment with
the City completed as of the Member's retirement times the Member's final pay, times the
PARS benefit factor. The total combined CalPERS age factor and PARS benefit factor at
retirement may not exceed three percent.
Hire date on or after December 1, 2002
Benefit formula one -twelfth of the product of the number of
full and partial years of full-time
continuous employment with the City
completed as of the Member's retirement
times the Member's final pay, times the
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a % of
eligible compensation
Required employee contribution rates
Required employer contribution rates
*This plan is closed to new entrants
Employees Covered
PARS benefit factor
10 years service
monthly for life
minimum 56 yrs
N/A - not based on % of eligible
compensation
0.000%
1.300%
As of the valuation date of June 30, 2016, the following employees were covered by the
benefit terms of the Plan:
Description
Active members
Retired members
Total
Contribution Description
Number of Members
M.
.I
376
The total plan contributions are determined through the PARS' annual actuarial valuation
process. The actuarially determined rate is the estimated amount necessary to finance
the costs of benefits earned by employees during the year, with an additional amount to
finance any unfunded accrued liability. Due to the City's pre -funding of its pension liability
with PARS, the City's Plan had a net pension asset as of the June 30, 2016 actuarial
valuation which positively impacted the actuarially determined rate.
For the year ended June 30, 2017, the employer contributions recognized as a decrease
to the net pension liability was $307,590.
77
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 10: PARS Retirement Enhancement Plan (Continued)
Net Pension Asset
The net pension asset for the Plan is measured as the total pension liability, less the
pension plan's fiduciary net position. The net pension liability of the Plan is measured as
of June 30, 2016, using an annual actuarial valuation as of June 30, 2016. A summary of
principal assumptions and methods used to determine the net pension liability is shown
below.
Actuarial Methods and Assumptions Used to Determine Total Pension Liability
The June 30, 2016 total pension liabilities were based on the following actuarial methods
and assumptions:
Actuarial Cost Method
Actuarial Assumptions
Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit
Increase
Entry Age, Level Percent of Payroll
5.75% at June 30, 2016
2.75% at June 30, 2016
Aggregate - 3.00%
5.75% Net of Pension Plan Investment and
Administrative Expenses for the fiscal year
ending 2016; rounded to the nearest 0.25%
CalPERS 1997-2011 Experience Study
Base - CalPERS 1997-2011 Experience
Study
All other actuarial assumptions used in the June 30, 2016 valuation were based on the
results of an actuarial experience study for the period from 1997 to 2011, including
updates to salary increase, mortality and retirement rates. The Experience Study report
can be obtained at CaIPERS' website under Forms and Publications.
Discount Rate
The discount rate used to measure the total pension liability was 5.75%. The expected
long-term rate of return on investments was updated from 6.25% to 5.75%. Assumed
future administrative expenses of 0.30% of plan assets and future contributions based on
the funding policy will be made at contractually required rates, actuarily determined.
Based on these assumptions, the fiduciary net position was projected to be available to
make all projected future benefit payments. Therefore, the long-term expected rate of
return on plan investments was applied to all periods of projected benefit payments.
78
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 10: PARS Retirement Enhancement Plan (Continued)
The table below reflects long-term expected real rate of return by asset class. The rate of
return was calculated using the capital market assumptions applied to determine the
discount rate and asset allocation. These geometric rates of return are net of
administrative expenses.
Asset Class
Total Fixed
Cash
Global Equities
Changes in the Net Pension Asset
New Strategic
-
Allocation
Real Return
45.0%
1.5%
5.0%
0.1%
50.0%
4.8%
The following table shows the changes in net pension asset recognized over the
measurement period.
Balance at: 6/30/2015
Changes Recognized for the Measurement Period:
Service Cost
Interest on the Total Pension Liability
Changes of Benefit Terms
Difference between Expected and Actual Experience
Changes of Assumptions
Contributions from the Employer
Net Investment Income
Benefit Payments including Refunds of Employee
Contributions
Administrative Expenses
Net Changes During 2015/16
Balance at: 6/30/2016
Increase (Decrease)
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability (Asset)
(a) (b) (c)=(a)-(b)
$ 23, 965, 000 $ 28, 216, 000 $ (4,251,000)
716,000
-
716,000
1,523,000
-
1,523,000
538,000
-
538,000
(110,000)
-
(110,000)
2,100,000
-
2,100,000
-
312,000
(312,000)
-
21,000
(21,000)
(631, 000)
(631, 000)
-
-
(35,000)
35,000
4,136, 000
(333, 000)
4,469,000
$ 28,101, 000
$ 27, 883, 000 $
218,000
Sensitivity of the Net Pension Asset to Changes in the Discount Rate
The following presents the net pension asset of the Plan as of the measurement date,
calculated using the discount rate of 5.75 percent, as well as what the net pension liability
would be if it were calculated using a discount rate that is 1 percentage -point lower
(4.75 percent) or 1 percentage -point higher (6.75 percent) than the current rate:
Discount Rate - 1 % Current Discount Rate Discount Rate +1 %
(4.75%) (5.75%) (6.75%)
Plan's Net Pension Liability (Assets) $ 4,718,000 $ 218,000 $ (3,439,000)
79
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 10: PARS Retirement Enhancement Plan (Continued)
Pension Expense and Deferred Outflows and Deferred Inflows of Resources
Related to Pensions
As of the start of the measurement period, the net pension asset was $4,251,000. For the
measurement period ending June 30, 2016, the City incurred a pension expense of
$1,547,000 for the Plan.
As of June 30, 2017, the City has deferred outflows and deferred inflows of resources
related to pensions as follows:
Deferred Outflows Deferred Inflows
of Resources of Resources
Current year contributions that occurred
after the measurement date of June 30,
2016 $ 278,740 $ -
Difference between Expected and Actual
Experience - (96,000)
Change of assumptions 1,828,000
Net Difference between Projected and
Actual Earnings on Pension Plan
I nvestments 1,370,000 -
Total $ 3,476,740 $ (96,000)
$278,740 reported as deferred outflows of resources related to contributions subsequent
to the measurement date will be recognized as a reduction of the net pension liability in
the year ended June 30, 2018. Other amounts reported as deferred outflows or deferred
inflows of resources related to pensions will be recognized as pension expense as
follows:
Year ended
June 30:
Deferred
Outflows/(Inflows) of
Resources
2018
$ 488,000
2019
489,000
2020
819,000
2021
606,000
2022
258,000
Thereafter
442,000
0
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
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 $122-125 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 2016/17,
the City paid $784,987 in premiums for retiree insurance and was reimbursed $764,987
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)
$ 281,000
Interest in net OPEB asset
(988,830)
Adjustment to ARC
1,723,954
Annual OPEB cost
1,016,124
Contributions:
Contributions made
784,987
Implicit rate subsidy benefit payments
261,000
Reimbursement of contributions made
(764,987)
Decrease/(Increase) in net OPEB asset
735,124
Net OPEB obligation / (asset) June 30, 2016
(15,212,763)
Net OPEB obligation / (asset) June 30, 2017
$ (14,477,639)
81
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 11: Other Post -Employment Benefits (Continued)
The contribution rate of 2.7% is based on the ARC of $281,000, 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. Due to the Fire District's prefunding of its plan liability
through the CERBT, the Fire District's plan has a net OPEB asset as of the
June 30, 2015 actuarial valuation which positively impact the actuarially determined
contribution rate.
Annual OPEB Costs and Net OPEB 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 asset is available for the fiscal year ended
June 30, 2009, and thereafter.
Three Year Trend Information - OPEB
Fiscal
Annual
Percentage of
Net OPEB
Year
OPEB
Actual
Annual OPEB
Reimbursements
Obligation
End
Cost
Contribution*
Cost Contributed
from CERBT
(Asset)
6/30/2015
$ 906,914
$ 994,659
109.7%
$ 608,659
$ (15,668,161)
6/30/2016
854,398
1,028,883
120.4%
629,883
(15,212,763)
6/30/2017
1,016,124
1,045,987
102.9%
764,987
(14,477,639)
* Including implied rate subsidy
Funded Status and Funding Progress
Actuarial valuations of an ongoing plan involve estimates of the value of reported
amounts and assumptions about the probability of occurrence of events far into the
future. Examples include assumptions about future employment, mortality and the
healthcare cost trend. Amounts determined regarding the funded status of the plan and
the annual required contributions of the Fire District are subject to continual revision as
actual results are compared with past expectations and new estimates are made about
the future. The schedule of funding progress below presents multiyear trend information
about whether the actuarial value of plan assets is increasing or decreasing over time
relative to the actuarial accrued liabilities for benefits.
Schedule of Funding Progress
Other Post -Employment Benefits
(Amounts in Thousands)
Actuarial valuation is performed every other year.
82
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
6/30/2011
$ 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%
6/30/2015
26,882
23,067
(3,815)
116.5%
10,236
-37.3%
Actuarial valuation is performed every other year.
82
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 11: Other Post -Employment Benefits (Continued)
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, 2015, actuarial valuation, the entry age normal level percentage of pay
actuarial cost method was used. The actuarial assumptions include a 6.50% discount
rate of return, which is a blended rate of the expected long-term investment return on
plan assets and on the employer's own investments calculated based on the funded level
of the plan at the valuation date, an inflation rate of 3%, projected salary increase of
3.25% and annual healthcare cost trend rate of between 5.0% and 6.7%. 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 30 -year fixed (closed) period for initial
UAAL from June 30, 2015, (fresh start). The number of active and retiree participants is
111 and 54 respectively.
Note 12: Summary Disclosure of Self -Insurance Contingencies
The City and the Fire District are 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 and the Fire District are a members 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 and
Fire District have 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 $25,000,000 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 and the Fire District 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.
83
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 12: Summary Disclosure of Self -Insurance Contingencies (Continued)
The City and Fire District have a $250,000 retention limit for workers compensation. The
Authority covers workers' compensation claims in excess of the $250,000 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.
Effective July 1, 2015, the Fire District became a member of the Public Agency Risk
Sharing Authority of California (Authority) for its workers compensation insurance and
concurrently separated from the Public Agency Self -Insurance System (PASIS) of
San Bernardino County. The Fire District will maintain reserves to cover its June 30, 2017
estimated claims liability for workers compensation up to its self-insured retention of
$250,000. Claims in excess of the self-insured amount will be covered by California State
Association of Counties- Excess Insurance Authority. All workers compensation coverage
from July 1, 2015 forward will be provided by the Authority. Under the program, the Fire
District has a $250,000 retention limit for workers compensation. The Authority covers
workers compensation claims in excess of the $250,000 retention limit up to $5,000,000.
The Local Agency Workers Compensation Excess Pool provides excess coverage to
statutory limits. The Fire District 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.
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 $7,584,947 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:
84
Ending
Balance
$ 3,118,846
4,414,483
Current Year Claims
Fiscal Year
Beginning
and Changes in
Claim
Ended
Balance
Estimates
Payments
June 30, 2016
$ 3,419,806
$ 1,260,434
$ (1,561,394)
June 30, 2017
3,118,846
2,795,835
(1,500,198)
84
Ending
Balance
$ 3,118,846
4,414,483
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 13: Commitments and Contingencies
In March 2016, a lawsuit was filed against the City alleging that the at -large election
system was in violation of the California Voting Rights Act. The City is in the process of
settling the dispute whereby the City will be responsible for plaintiff attorney fees.
Management and legal counsel are unable to reasonable estimate a liability at this time.
The following schedule summarizes the major contractual commitments by funds as of
June 30, 2017:
Fund / Proiect Name
General Fund
Sports Center Relocation
Park Development
Sports Center Relocation
Transportation
Hellman at Metrolink Track Widening
Traffic Signal: 6th at Rochester
Gas Tax
Local Street Rehabilitation
Measure I
Base Line: Milliken to Day Creek Rehabilitation
Hillside: Archibald to Canistel Rehabilitation
Citywide Infrastructure Improvement
Sports Center Relocation
Fire District
Station 172 Relocation
Training Facility
Equipment and Vehicle Replacement
Sports Center Relocation
Expenditures
Contract to date as of
Amount June 30, 2017
Remaining
Commitments
$ 2,500,000 $ 170,056 $ 2,329,944
4,992,593
583,930
4,408,663
1,974,340
32,803
1,941,537
948,470
12,893
935,577
843,040
400
842,640
1,100, 000
288,554
811,446
850,000
48,831
801,169
7,000,000
1,273,569
5,726,431
1,453,500
88,234
1,365,266
25, 073, 030
10,159, 960
14, 913, 070
750,000
-
750,000
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.
85
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
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
Cash and investments with fiscal agent
0
$ 23,351,220
13,317
$ 23, 364, 537
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
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, 2017:
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, 2017, the outstanding balance was $11,342,596.
c. Capital Assets
An analysis of capital assets as of June 30, 2017, follows:
*Refer to Footnote 16 - Special Item for details of asset transfers to the City and Fire.
87
Beginning
Transfers
Transfers Ending
Balance
Increases
Decreases to Fire*
to the City * Balance
Capital assets, not being depreciated:
Land
$ 1,602,929
$
$ - $ (4,900)
$ (1,598,029) $
Construction -in -progress
22,656
(22,656)
Total Capital Assets,
Not Being Depreciated
1,625,585
(4,900)
(1,620,685)
Capital assets, being depreciated:
Building improvements
47,820,843
(3,758,796)
(44,062,047)
Improvement other than buildings
1,059,893
(9,751)
(1,050,142)
Equipment and vehicles
9,408,209
(23,642) (6,146,595)
(3,237,972)
Furniture and fixtures
1,393,069
(25,240)
(1,367,829)
Intangible
51,974
(51,974)
Total Capital Assets,
Being Depreciated
59,733,988
(23,642) (9,940,382)
(49,769,964)
Less accumulated depreciation:
Building improvements
11,139,441
1,384,903
(1,247,338)
(11,277,006)
Improvement other than buildings
280,741
52,995
(4,672)
(329,064)
Equipment and vehicles
8,597,590
211,413
(23,642) (5,955,959)
(2,829,402)
Furniture and fixtures
1,380,192
2,619
(25,240)
(1,357,571)
Intangible
51,974
(51,974)
Total Accumulated
Depreciation
21,449,938
1,651,930
(23,642) (7,233,209)
(15,845,017)
Total Capital Assets,
Being Depreciated, Net
38,284,050
(1,651,930)
(2,707,173)
(33,924,947)
Capital Assets, Net
$ 39,909,635
$ (1,651,930)
$ $ (2,712,073)
$ (35,545,632) $
*Refer to Footnote 16 - Special Item for details of asset transfers to the City and Fire.
87
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
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, 2017, follows:
Balance
Balance
Due Within
July 1, 2016
Additions Defeasance
Repayments
June 30, 2017
One Year
Bonds
Tax Allocation Refunding
Bonds - 2007 Issue
$ 130,480,000 $
$ 62,020,000
$ 3,565,000
$ 64,895,000
$ 2,255,000
Tax Allocation Refunding
Bonds - 2014 Issue
168,675,000
-
6,645,000
162,030,000
6,910,000
Tax Allocation Refunding
Bonds - 2016 Issue
-
56,860,000 -
-
56,860,000
1,885,000
Total Bonds
299,155,000
56,860,000 62,020,000
10,210,000
283,785,000
11,050,000
Developer Loans
Bank of New York 9,192,969 605,871 8,587,098 660,233
Total Developer Loans 9,192,969 - - 605,871 8,587,098 660,233
Total $ 308,347,969 $ 56,860,000 $ 62,020,000 $ 10,815,871 292,372,098 $ 11,710,233
Unamortized Premium 29,215,974
Total $ 321,588,072
Tax Allocation Bonds
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.
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.
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
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.
On July 20, 2016, the Successor Agency issued Tax Allocation Refunding Bonds,
Series 2016 to refund the Series A. The refunding resulted in the recognition of an
accounting loss of $2,716,427, however it reduced the total debt service payments by
$14 million and an economic gain (the difference between the present values of the
debt service payments on the old and new debt) of $11 million.
The Taxable Series B Bonds are subject to optional redemption, on any date prior to
their maturity.
Rating Change: On June 26, 2017, S&P Global Ratings downgraded NPFGC to A
from AA-. As a result of the foregoing, S&P downgraded its Long -Term Rating on the
Bonds to A+ from AA-.
The balance at June 30,
premium of $309,250.
requirements to maturity
June 30, 2017:
Year Ending
June 30
2017, amounted to $64,895,000 plus unamortized bond
The following schedule illustrates the debt service
for the 2007 Tax Allocation Refunding Bonds as of
Principal
Interest
2018
$ 2,255,000
$ 3,984,856
2019
2,380,000
3,847,999
2020
2,530,000
3,694,267
2021
2,685,000
3,530,985
2022
2,855,000
3,357,528
2023-2027
17,205,000
13,777,183
2028-2032
34,985,000
4,577,365
Total
$ 64,895,000
$ 36,770,183
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
2. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project
Area Tax Allocation Refunding Bonds, Series 2014. $174,050,000. These bonds
are dated July 15, 2014, and were issued to refinance certain obligations of the
Project Area including the 1999 Tax Allocation Refunding Bonds, 2001 Tax Allocation
Bonds and 2004 Tax Allocation Bonds. The Bonds will be payable from and secured
by, designated property tax revenues (formerly tax increment revenues) related to the
Rancho Redevelopment Project, which will consist of moneys deposited, from time to
time, in the Redevelopment Property Tax Trust Fund ("RPTTF") established under
the Dissolution Act, defined below, but exclude those amounts which were, prior to
the Dissolution Act, required to be deposited into the Former Agency's Low and
Moderate Income Housing Fund to the extent required to pay debt service on existing
Housing Obligations. Interest is payable semi-annually on March 1 and
September 1, of each year commencing March 1, 2015. The bonds mature in annual
installments ranging from $2,750,000 to $14,235,000 starting September 1, 2015 to
September 1, 2032, and bear interest ranging from 3% to 5%.
The balance at June 30, 2017, amounted to $162,030,000 plus unamortized bond
premium of $21,888,636 and unamortized gain on defeasance of $2,058,867.
Rating Change: On April 6, 2017, Fitch Ratings upgraded its Long -Term Rating on
the Bonds to AA+ from AA-.
The following schedule illustrates the debt service requirements to maturity for the
2014 Tax Allocation Refunding Bonds as of June 30, 2017:
Year Ending
June 30
Principal
Interest
2018
$ 6,910,000
$ 7,894,200
2019
7,190,000
7,576,250
2020
7,550,000
7,207,750
2021
7,925,000
6,820,875
2022
8,320,000
6,414,750
2023-2027
48,280,000
25,234,250
2028-2032
61,620,000
11,561,750
2033-2035
14,235,000
355,875
Total
$ 162,030,000
$ 73,065,700
M
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
3. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project
Area Tax Allocation Refunding Bonds, Series 2016. $56,860,000. These bonds
are dated October 5, 2016, and were issued to refinance certain obligations of the
Rancho Redevelopment Project Housing Set -Aside Tax Allocation Bonds 2007
Series A. The Bonds will be payable from and secured by, designated property tax
revenues (formerly tax increment revenues) related to the Rancho Redevelopment
Project, which will consist of moneys deposited, from time to time, in the
Redevelopment Property Tax Trust Fund ("RPTTF") established under the
Dissolution Act, but exclude those amounts which were, prior to the Dissolution Act,
required to be deposited into the Former Agency's Low and Moderate Income
Housing Fund to the extent required to pay debt service on existing Housing
Obligations. Interest is payable semi-annually on March 1 and September 1, of each
year commencing March 1, 2017. The bonds mature in annual installments ranging
from $1,615,000 to $10,060,000 starting September 1, 2017 to September 1, 2034,
and bear interest ranging from 2% to 5%.
The balance at June 30, 2017, amounted to $56,860,000 plus unamortized bond
premium of $7,018,088 and unamortized loss on defeasance of $2,716,427.
The following schedule illustrates the debt service requirements to maturity for the
2016 Tax Allocation Refunding Bonds as of June 30, 2017:
Year Ending
June 30 Principal
Interest
2018
$ 1,885,000
$ 2,305,100
2019
1,615,000
2,262,025
2020
1,665,000
2,204,500
2021
1,735,000
2,136,500
2022
1,800,000
2,065,800
2023-2027
10,340,000
8,907,250
2028-2032
8,780,000
7,388,400
2033-2035
29,040,000
1,772,600
Total $ 56,860,000 $ 29,042,175
Developer Loans Payable
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 20 and September 20, of each year
through March 2026. The balance at June 30, 2017, amounted to $8,587,098.
91
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
The following schedule illustrates the debt service requirements to maturity for the
Bank of New York loan as of June 30, 2017:
Year Ending
June 30 Principal Interest
2018 $
660,233
$ 739,767
2019
719,475
680,525
2020
784,030
615,970
2021
854,379
545,621
2022
931,041
468,959
2023-2026
4,637,940
962,060
Total $
8,587,098
$ 4,012,902
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
$435,263,058 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 $29,872,808 and
the debt service obligation on the bonds was $26,314,657.
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 $339,200 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, 2017 is $3,246,400.
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.
92
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2017
Note 14: Successor Agency Trust For Assets of Former Redevelopment Agency (Continued)
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, 2017, the Agency made payments
totaling $617,789.
Note 15: Net Position and Fund Balance Restatement
In April 2017, subsequent to the issuance of the June 30, 2016 financial statements, GASB
Implementation Guide No. 2017-1, Implementation Guidance Update -2017 was issued. The
guidance clarified the accounting treatment and reporting of pension contributions when
multiple trusts are established stating only plan assets accumulated in trusts that directly
make benefit payments should be included in the calculation of fiduciary net position for
employer reporting. As a result, the beginning governmental activities net position and fund
balance needed to be restated by $5,584,468 for contributions made by the City and Fire
District to the PARS Post -Employment Benefits Trust Programs during the year ended June
30, 2016. The restatements are to the General Fund and the Fire District for $1,774,000 and
$3,810,468, respectively.
Note 16: Special Item
The Successor Agency received a finding of completion on June 7, 2013. Subsequently, the
Department of Finance approved the Long Range Property Management Plan on November
13, 2013. The remaining capital assets are owned and title held by the City or Fire District.
This resulted in the transfer of capital assets with a net book value of $38,257,705 to the City
and Fire District as of June 30, 2017.
93
THIS PAGE INTENTIONALLY LEFT BLANK
94
REQUIRED SUPPLEMENTARY
INFORMATION
95
CITY OF RANCHO CUCAMONGA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2017
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 budget study sessions prior to holding a public hearing to adopt the budget.
When required during the period, the Council also approves supplemental appropriations. There
were several supplemental appropriations required during the year. A comprehensive update to
budgeted figures occurs once per year as part of the Amended Budget process which is
presented to the Council in May each fiscal year for approval. 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.
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 process at year-end are completed. They do not constitute expenditures or estimated
liabilities.
Basis of Budaetin
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 ended June 30, 2017, the following funds had no adopted annual
budgets:
SB 140
Library Services and Technologies Act
Energy Efficient and Conservation Block Grant
Senior Outreach Grant
Foothill Blvd. Maintenance
Cops Secure Our Schools Grant
Drink, Drive, Lose Grant
Federal Grant Fund — Dreier
Assessment District 86-2
CFD 2000-01 South Etiwanda
CFD 2003-01 Fund
Public Library Bond Act — 2000
CFD 2003-01 Cultural Center
These funds had no adopted budget due to the timing of the usage of these special revenue
and capital project funds. Money will be budgeted as needed based on specific projects.
101
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
GENERALFUND
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 as restated $ 112,290,940 $ 112,290,940 $ 112,290,940 $
Resources (Inflows):
Taxes
64,595,300
64,473,050
64,297,386
(175,664)
Licenses and permits
4,159,220
4,053,930
4,006,360
(47,570)
Intergovernmental
545,450
579,550
654,672
75,122
Charges for services
3,558,070
2,881,180
2,895,445
14,265
Use of money and property
1,239,630
1,259,280
612,665
(646,615)
Fines and forfeitures
1,095,010
1,057,380
1,169,246
111,866
Contributions
82,660
82,660
120,850
38,190
Miscellaneous
2,935,890
3,352,560
2,682,266
(670,294)
Transfers in
1,557,260
1,557,260
1,557,260
-
Proceeds from sale of capital asset
50,070
90,000
148,958
58,958
Amounts Available for Appropriations
192,109,500
191,677,790
190,436,048
(1,241,742)
Charges to Appropriations (Outflow):
General government
General overhead
2,572,390
2,864,951
2,281,027
583,924
Personnel overhead
850,960
1,760,860
1,682,689
78,171
City council
128,160
122,280
106,651
15,629
City management
919,890
922,180
865,287
56,893
City clerk
1,940
1,960
1,862
98
Administrative services
274,070
257,740
241,604
16,136
Business licenses
336,250
350,050
348,105
1,945
City facilities
1,156,970
1,165,040
852,702
312,338
Finance
1,413,300
1,434,730
1,291,480
143,250
Innovation and technology
3,660,610
3,500,809
3,233,165
267,644
Personnel
587,890
597,070
523,441
73,629
Procurement
326,850
283,960
242,974
40,986
Risk management
239,950
220,080
163,176
56,904
Treasury management
12,150
13,870
12,620
1,250
Communications
231,540
300,080
219,026
81,054
Records management
490,530
551,348
505,413
45,935
Healthy RC Program
432,990
461,140
427,211
33,929
Public safety - police
Sheriff contract services
35,754,790
36,580,970
35,817,386
763,584
Public safety - animal center
Animal center
3,135,980
3,123,210
3,007,643
115,567
Community development
Planning
1,862,160
2,793,910
2,297,130
496,780
Planning commission
22,080
22,290
17,612
4,678
Community improvement
634,300
611,090
591,044
20,046
Administration
1,078,160
1,039,104
607,994
431,110
Building and safety
2,063,450
1,948,750
1,714,548
234,202
Community services
Administration
5,010,190
4,908,006
4,573,566
334,440
Park and recreation commission
4,830
4,830
1,469
3,361
Engineering and public works
Engineering administration
509,430
524,540
492,275
32,265
Development management
865,770
826,190
715,112
111,078
NPDES
420,020
354,340
345,025
9,315
Project management
442,400
402,780
368,316
34,464
Traffic management
223,120
182,870
146,798
36,072
Park maintenance
2,975,870
3,119,030
2,877,668
241,362
Vehicle and equipment maintenance
960,260
870,760
759,416
111,344
Facilities maintenance
3,714,280
3,807,670
3,462,510
345,160
Street maintenance
2,798,310
2,830,080
2,585,359
244,721
Capital outlay
5,922,500
7,672,352
7,292,431
379,921
Debt service:
Principal retirement
18,010
17,950
9,681
8,269
Interest and fiscal charges
23,160
23,570
23,996
(426)
Transfers out
3,549,540
3,009,240
2,773,837
235,403
Contributions to other governments
230,580
230,580
230,580
-
Total Charges to Appropriations
85,855,630
89,712,260
83,709,829
6,002,431
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 106,253,870
$ 101,965,530
106,726,219
$ 4,760,689
Encumbrances
5,239,097
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 111,965,316
97
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HOUSING SUCCESSOR AGENCY
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budget Amounts
Original Final
$133,591,281 $ 133,591,281
72,640 104,180
12,000 12,000
133, 675, 921 133, 707, 461
280,850 280,850
6,960,910 2,760,910
7,241,760 3,041,760
Budgetary Fund Balance, June 30 (Budgetary Basis) $126,434,161 $ 130,665,701
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
Actual
Amounts
$133,591,281
Variance with
Final Budget
Positive
(Negative)
1,323,105 1,218,925
85,754 73,754
135,000,140 1,292,679
272,100 8,750
- 2,760,910
272,100 2,769,660
134,728,040 $4,062,339
$134,728,040
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FIRE DISTRICT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1 as restated
Resources (Inflows):
Taxes
Licenses and permits
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Transfers in
Proceeds from sale of capital asset
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public safety - fire protection
Capital outlay
Debt service:
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 75,688,429 $ 75,688,429 $ 75,688,429 $
37,030,260
37,813,180
37,860,006
46,826
19,880
19,880
13,525
(6,355)
13,820
6,420
1,362
(5,058)
712,620
921,460
653,302
(268,158)
41,700
66,700
80,105
13,405
1,126,180
1,523,280
1,287,669
(235,611)
-
3,760
3,760
-
-
15,600
15,562
(38)
114,632,889
116,058,709
115,603,720
(454,989)
32,504,630
32,746,034
30,408,249
2,337,785
23,942,350
31,069,536
28,335,153
2,734,383
Principal retirement
690,360
690,210
3,403
686,807
Interest and fiscal charges
115,100
115,250
115,247
3
Total Charges to Appropriations
57,252,440
64,621,030
58,862,052
5,758,978
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 57,380,449
$ 51,437,679
56,741,668
$ 5,303,989
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
16,447,989
$ 73,189,657
CITY OF RANCHO CUCAMONGA
MISCELLANEOUS PLAN - AGENT MULTIPLE -EMPLOYER
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
TOTAL PENSION LIABILITY
Service Cost
Interest
Difference between Expected and Actual Experience
Changes in Assumptions
Benefit Payments, Including
Refunds of Employee Contributions
Net Change in Total Pension Liability
Total Pension Liability - Beginning
Total Pension Liability - Ending (a)
PLAN FIDUCIARY NET POSITION
Contributions - Employer
Contributions - Employee
Net Investment Income
Benefit Payments, Including
Refunds of Employee Contributions
Administrative Expense
Net Change in Fiduciary Net Position
Plan Fiduciary Net Position - Beginning
Plan Fiduciary Net Position - Ending (b)
Plan Net Pension Liability/(Assets) - Ending (a) - (b)
Plan Fiduciary Net Position as a Percentage of the Total
Pension Liability
Covered -Employee Payroll
Plan Net Pension Liability/(Asset) as a Percentage of
Covered -Employee Payroll
2015 2016 2017
4,661,973 $ 4,342,707 $ 4,193,507
12,370,506 12,931,479 13,651,750
- (3,882,722) (1,557,585)
- (3,352,733) -
(5,229,846) (5,847,197) (6,606,205)
11,802,633 4,191,534 9,681,467
165,224,012 177,026,645 181,218,179
$ 177,026,645 $ 181,218,179 $ 190,899,646
3,520,721 $ 3,433,074 $ 3,745,698
2,156,312 2,074,191 2,120,443
21,772,350 3,320,843 782,082
(5,229,846)
22,219,537
124,692,088
$ 146,911,625
(5,847,197) (6,606,205)
(168,508) (91,249)
2,812,403 (49,231)
146,911,625 149,724,028
$ 149,724,028 $ 149,674,797
$ 30,115,020 $ 31,494,151 $ 41,224,849
82.99% 82.62% 78.40%
25,819,515 $ 25,082,858 $ 25,682,090
116.64% 125.56% 160.52%
(1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first
year of implementation, therefore only three years are shown.
Notes to Schedule:
Benefit Changes:
There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers
in the Plan may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to
members retiring during a specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report
this information as a separate liability in their financial statement as CalPERS considers such amounts to be separately
financed employer -specific liabilities. These employers should consult with their auditors.
Changes of Assumptions:
There were no changes of assumptions.
100
CITY OF RANCHO CUCAMONGA
MISCELLANEOUS PLAN - AGENT MULTIPLE -EMPLOYER
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contribution
Contribution Deficiency (Excess)
Covered -Employee Payroll
2015 2016 2017
$ 3,433,074 $ 3,745,756 $ 4,192,505
(3,433,074) (3,745,756) (4,192,505)
$ 25,082,858 $ 25,682,090 $ 26,459,567
Contributions as a Percentage of Covered -Employee Payroll 13.69% 14.59% 15.84%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of
implementation, therefore only three years are shown.
Note to Schedule:
Valuation Date:
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Amortization method
Assets valuation method
Discount rate
Projected Salary Increases
Inflation
Payroll growth
Individual salary growth
101
June 30, 2015
Entry Age Normal Cost Method
Level percentage of payroll, closed
Market Value
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 of 2.75% and an annual production
growth of 0.25%.
CITY OF RANCHO CUCAMONGA
MISCELLANEOUS RATE PLAN
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
Proportion of the Net Pension Liability
Proportionate Share of the Net Pension Liability
Covered -Employee Payroll
Proportionate Share of the Net Pension Liability as
Percentage of Covered -Employee Payroll
Plan Fiduciary Net Position as a Percentage of the Total
Pension Liability
2015 2016 2017
0.02166% 0.02652% 0.06568%
$ 1,348,194 $ 1,819,909 $ 2,281,501
$ 1,474,657 $ 1,437,227 $ 1,524,047
91.42% 126.63% 149.70%
79.82% 78.40% 75.87%
Notes to Schedule:
Benefit Changes:
There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers in the Plan
may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to members retiring during a
specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report this information as a separate liability in
their financial statement as CalPERS considers such amounts to be separately financed employer -specific liabilities. These employers should
consult with their auditors.
Changes of Assumptions:
There were no changes of assumptions.
(1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of
implementation, therefore only three years are shown.
102
CITY OF RANCHO CUCAMONGA
MISCELLANEOUS RATE PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contribution
Contribution Deficiency (Excess)
Covered -Employee Payroll
Contributions as a Percentage of Covered -Employee Payroll
2015 2016 2017
$ 210,430 $ 219,901 $ 238,202
(210,430) (219,901) (238,202)
$ 1,437,227 $ 1,524,047 $ 1,577,007
14.64% 14.43% 15.10%
(1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of
implementation, therefore only three years are shown.
Note to Schedule:
Valuation Date:
Methods and assumptions used to determine contribution rates:
Actuarial Cost Method
Amortization method
Assets valuation method
Discount Rate
Projected Salary Increases
Inflation
Payroll Growth
Individual Salary Growth
June 30, 2015
Entry Age Normal Cost Method
Level percentage of payroll, closed
Market Value
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 of 2.75% and an annual production growth of
0.25%.
103
CITY OF RANCHO CUCAMONGA
SAFETY RATE PLAN
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
Proportion of the Net Pension Liability
Proportionate Share of the Net Pension Liability
Covered -Employee Payroll
Proportionate Share of the Net Pension Liability as
Percentage of Covered -Employee Payroll
Plan Fiduciary Net Position as a Percentage of the Total
Pension Liability
2015 2016 2017
0.31131% 0.33146% 0.57027%
$ 19,373,864 $ 22,750,560 $ 29,535,666
$ 10,396,960 $ 10,554,523 $ 11,373,722
186.34% 215.55% 259.68%
79.82% 78.40% 72.69%
Notes to Schedule:
Benefit Changes:
There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers in the Plan
may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to members retiring during a
specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report this information as a separate liability in
their financial statement as CalPERS considers such amounts to be separately financed employer -specific liabilities. These employers
should consult with their auditors.
Changes of Assumptions:
There were no changes of assumptions.
(1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of
implementation, therefore only three years are shown.
104
CITY OF RANCHO CUCAMONGA
SAFETY RATE PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contribution
Contribution Deficiency (Excess)
Covered -Employee Payroll
Contributions as a Percentage of Covered -Employee Payroll
2015 2016 2017
$ 2,827,842 $ 3,007,980 $ 3,273,056
(2,827,842) (3,007,980) (3,273,056)
$ 10,554,523 $ 11,373,722 $ 11,451,394
26.79% 26.45% 28.58%
(1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of
implementation, therefore only three years are shown.
Note to Schedule:
Valuation Date:
Methods and assumptions used to determine contribution rates:
Actuarial Cost Method
Amortization method
Assets valuation method
Discount Rate
Projected Salary Increases
Inflation
Payroll Growth
Individual Salary Growth
June 30, 2015
Entry Age Normal Cost Method
Level percentage of payroll, closed
Market Value
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 of 2.75% and an annual production growth of
0.25%.
105
CITY OF RANCHO CUCAMONGA
PARS RETIREMENT ENHANCEMENT PLAN
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
TOTAL PENSION LIABILITY
Service Cost
Interest
Changes of Benefits Terms
Difference Between expected and Actual Experience
Changes in Assumptions
Benefit Payments, Including Refunds of Employee Contributions
Net Change in Total Pension Liability
Total Pension Liability - Beginning
Total Pension Liability - Ending (a)
PLAN FIDUCIARY NET POSITION
Contribution - Employer
Net Investment Income
Benefit Payments, Including Refunds of Employee Contributions
Other Changes in Fiduciary Net Position
Net Change in Fiduciary Net Position
Plan Fiduciary Net Position - Beginning
Plan Fiduciary Net Position - Ending (b)
Plan Net Pension Liability/(Assets) - Ending (a) - (b)
Plan Fiduciary Net Position as a Percentage of the Total
Pension Liability
Covered -Employee Payroll
Plan Net Pension Liability/(Asset) as a Percentage of Covered -
Employee Payroll
2015 2016 2017
$ 719,000
$ 743,000
$ 716,000
1,329,000
1,425,000
1,523,000
-
-
538,000
-
(110,000)
2,100, 000
(495,000)
(546,000)
(631,000)
1,553,000
1,622,000
4,136,000
20,790,000
22,343,000
23,965,000
$ 22,343,000
$ 23,965,000
$ 28,101,000
$ 497,000 $ 467,000 $ 312,000
3,177,000 660,000 21,000
(495,000) (546,000) (631,000)
(33,000) (47,000) (35,000)
3,146,000 534,000 (333,000)
24,536,000 27,682,000 28,216,000
$ 27,682,000 $ 28,216,000 $ 27,883,000
$ (5,339,000) $ (4,251,000) $ 218,000
123.90% 117.74% 99.22%
$ 24,363,588 $ 22,739,613 $ 21,593,214
-21.91% -18.69% 1.01%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation,
therefore only three years are shown.
Notes to Schedule:
Benefit Changes: Revised EPMC adopted for RCCEA and SBPEA
Changes of Assumptions: The dicsount rate was updated from 6.25% to 5.75%. The expected long-term rate of return on investments was
updated from 6.25% to 5.75%. Mortality improvement scale was updated from Scale AA to Scale MP -2016.
1:
CITY OF RANCHO CUCAMONGA
PARS RETIREMENT ENHANCEMENT PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contribution
Contribution Deficiency (Excess)
Covered -Employee Payroll
2015 2016 2017
$ 467,000 $ 307,590 $ 278,740
(467,000) (307,590) (278,740)
$ 22,739,613 $ 21,593,214 $ 19,909,987
Contributions as a Percentage of Covered -Employee Payroll (3) 2.05% 1.42% 1.40%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation,
therefore only three years are shown.
Note to Schedule:
Valuation Date:
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Amortization method
Amortization period
Assets valuation method
Inflation
Salary Increases
Investment rate of return
Retirement age
Mortality
June 30, 2015
Agrregate Cost
n/a
n/a
Actuarial value of assets
2.75%
4.5% average, including inflation of 3.0%
5.75% net of pension investment and administrative
expenses, including inflation.
CalPERS 1997-2011 Experience Study
CaIPERS 1997-2011 Experience Study
107
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).
108
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.
Community and Recreation Centers Impact Fee Fund - Established to account for impact fees for
community and recreation centers needed to serve future development in the City.
Park Improvement Fee Fund - Established to account for impact fees for park land acquisition and park
improvements in the City.
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.
109
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
CA State Library Fund - This "Family Place" training grant from the California State Library provided
funding for two Library staff to attend a one-week training that will enable them to develop special
programs at the Biane Library and the Family Resource Center. This grant has no matching
requirements.
Library Services and Technologies Act Fund - In fiscal year 1994/95, the City began providing library
services to the residents of Rancho Cucamonga. In the fall of 1994, the City opened the interim
municipal library facility with a 70,000 piece collection consisting of books, audio, video and reference
materials. The 22,000 square foot facility doubled the amount of space previously available through the
County system. The City's library collection and programs are designed to meet the needs of adults,
young adults and children of Rancho Cucamonga. Funding for the library system comes from current
taxes that are collected by the County for library services. The City's library system continues to operate
from these same tax dollars and does not receive any additional funding from the City's general fund.
AB 2928 Traffic Congestion Relief - Established fund to account for the revenue and disbursement of
funds received as a result of Assembly Bill 2928. The purpose of the Traffic Congestion Program was to
provide funding for transportation projects that would relieve congestion, connect transportation systems,
and provide for better goods movement.
Litter Reduction Grant Fund - Established to account for a grant from the State Department of
Conservation. This grant will fund a program that will emphasize the collection and recycling of beverage
containers at large venues, public areas, residential communities or schools.
Energy Efficient and Conservation Block Grant (EECBG) Fund - Through the American Recovery and
Reinvestment Act of 2009, the U.S. Department of Energy issued formula -based grants under the
EECBG program. The grant funds received by the City funded the following activities: 1) Civic Center
Phase I — Replacement of HVAC Controls; 2) Home Improvement Program Energy Efficiency Revolving
Loan; 3) Energy Efficient Appliances, Electrical, and Mechanical Equipment Program; and 4) partial
funding for an Energy Efficiency Coordinator to oversee the City's efforts to reduce energy consumption
and conduct a public outreach campaign to promote energy efficiency.
SAFETEA-LU Grant Fund - This fund was established to account for Safe, Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for Users (SAFETEA-LU) grant funds from the Department of
Transportation. The purpose of the SAFETEA-LU is to provide funding for highways, highway safety, and
public transportation projects.
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.
110
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
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.
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
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.
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.
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.
Proposition 1 B - SLPP Fund - The Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond
Act of 2006, approved by the voters as Proposition 1 B on November 7, 2006, authorized $1 billion to be
deposited in the State -Local Partnership Program (SLPP). Funds are allocated to he the City by the
California Transportation Commission.
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.
Homeland Security Grant Fund — Fire - 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 enhance the Employee
Operations Center's ability to prevent, plan, respond, and recover from a terrorism event. 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."
111
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
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.
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.
Emergency Management Performance 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 are utilized to assist in preparing the
City for all hazards.
Homeland Security Grant Fund — Police - 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.
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.
112
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Capital Projects Funds
Library Impact Fee Fund - Established to account for a new type of impact fee for library facilities and
materials that should provide enough revenue to cover the cost of maintaining the existing level of service
as the City grows. These fees only apply to residential development.
Police Impact Fee Fund - Established to account for a new type of impact fee for Police facilities and
equipment. This impact fee applies to both residential and non-residential development in the City.
Animal Center Impact Fee Fund - Established to account for a new type of impact fee for the Animal
Center that should provide enough revenue to cover the cost of maintaining the existing level of service
as the City grows.
Park Land Acquisition Fund - Established to account for fees collected to acquire park land and to fund
neighborhood and community park improvements.
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 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 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.
113
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Capital Projects Funds
(Continued)
Public Library Bond Act 2000 Fund - This grant is from funds made available by the California Reading
and Literacy Improvement and Public Library Construction and Renovation Bond Act of 2000 for the
construction of the Victoria Gardens Library.
Etiwanda Equestrian Facility - Established to account for monies paid by developers for the future
construction of an equestrian facility in the Rancho Etiwanda Estates development.
Community Facilities District 2004-01 Rancho Etiwanda Fund - Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to the
proposed public financing district. Financing was provided by the sale of bonds under the Mello -Roos
Community Facilities Act of 1982.
Community Facilities District 2003-01 Cultural Center Fund - Established to account for the portion of the
costs associated with the development of the City's Cultural Arts Center that is being funded by
Community Facilities District (CFD) 2003-01. Financing for the CFD will be provided by the sale of bonds
under the Mello -Roos Community Facilities Act of 1982.
Community Facilities District 2006-01 Vintner's Grove Fund - Established to account for monies deposited
by developers for initial consulting and administrative costs and expenses related to a proposed public
financing district.
Community Facilities District 2006-02 Amador on Route 66 Fund - Established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
114
THIS PAGE INTENTIONALLY LEFT BLANK
115
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
$ 121,971
$ 423,734
$ 83,618
$ -
Accrued liabilities
52,392
Special Revenue Funds
5,803
-
Unearned revenues
-
Park
-
-
Gas Tax
Recreation
Development
Beautification
Assets:
Due to other governments
-
-
-
Cash and investments
$ 7,861,186
$ 3,459,037
$ 12,537,967
$ 1,051,447
Receivables:
Total Liabilities
174,363
1,328,117
89,421
Accounts
-
534,440
-
-
Taxes
-
-
-
-
Accrued interest
15,038
6,467
24,718
2,067
Other loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
887
55,753
300
-
Deposits
-
13,387
-
-
Land held for resale
-
-
-
-
Restricted assets:
Community development projects
-
-
12,473,264
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$ 7,877,111
$ 4,069,084
$ 12,562,985
$ 1,053,514
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ 121,971
$ 423,734
$ 83,618
$ -
Accrued liabilities
52,392
139,675
5,803
-
Unearned revenues
-
755,404
-
-
Deposits payable
-
9,304
-
-
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Total Liabilities
174,363
1,328,117
89,421
-
Deferred Inflows of Resources:
Unavailable revenues
-
666
-
93,407
Total Deferred Inflows of Resources
-
666
-
93,407
Fund Balances:
Nonspendable:
Prepaid costs
887
55,753
300
-
Deposits
-
13,387
-
-
Restricted for:
Community development projects
-
-
12,473,264
-
Public safety - police
-
-
-
-
Parks and recreation
-
2,671,161
-
-
Engineering and public works
7,701,861
-
-
960,107
Capital improvement projects
-
-
-
-
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Public safety - animal center
-
-
-
-
Unassigned
-
-
-
-
Total Fund Balances
7,702,748
2,740,301
12,473,564
960,107
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 7,877,111
$ 4,069,084
$ 12,562,985
$ 1,053,514
116
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
$ 191,943 $ 941,047 $ 312,983 $ -
5,440 93,785 10,546 -
116,447 - - 9,883
313,830 1,034,832 323,529 9,883
-_ 9,883
9,883
- - 22,789,940 -
4,681,078 - - -
- 15,908,684 - -
- - - (9,883)
4,681,078 15,908,684 22,789,940 (9,883)
$ 4,994,908 $ 16,943,516 $ 23,113,469 $ 9,883
117
Landscape
Lighting
Maintenance
Pedestrian
Districts
Districts
Transportation
Grant
$ 4,955,763
$ 16,757,274
$ 23,041,913
$ -
7,976
52,646
26,140
-
22,130
100,148
-
-
9,039
33,448
45,416
-
-
-
-
9,883
$ 4,994,908
$ 16,943,516
$ 23,113,469
$ 9,883
$ 191,943 $ 941,047 $ 312,983 $ -
5,440 93,785 10,546 -
116,447 - - 9,883
313,830 1,034,832 323,529 9,883
-_ 9,883
9,883
- - 22,789,940 -
4,681,078 - - -
- 15,908,684 - -
- - - (9,883)
4,681,078 15,908,684 22,789,940 (9,883)
$ 4,994,908 $ 16,943,516 $ 23,113,469 $ 9,883
117
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
ial Revenue Funds
Community San Sevaine/
Development Assessment Etiwanda
Block Grant Administration Drainage
$ 366,439 $ 758,007 $ 1,032,216 $
SB 140
36,529
- 1,497 2,024 -
1,358,688 - - -
209,789 - - -
269,288 - - -
$ 2,204,204 $ 759,504 $ 1,034,240 $ 36,529
$ 36,790 $ 9,927 $ 147,584 $ -
14,538 7,430 - -
697,225 - - -
748,553 17,357 147,584 -
237,225 - - -
237,225 - - -
1,218,426 742,147 - -
- - - 36,529
- 886,656 -
1,218,426 742,147 886,656 36,529
$ 2,204,204 $ 759,504 $ 1,034,240 $ 36,529
118
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Special Revenue Funds
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ 9,802 $-
South
Lower
Masi
- - - -
Air Quality
Etiwanda
Etiwanda
Commerce
Due to other funds
Improvement
Drainage
Drainage
Center
Assets:
Unavailable revenues
- - - -
Total Deferred Inflows of Resources
- - - -
Cash and investments
$ 1,106,012
$ 643,218
$ 606,104
$ 10,947
Receivables:
Deposits
- - - -
Restricted for:
Accounts
-
-
-
-
Taxes
-
-
-
-
Accrued interest
2,181
1,264
1,194
16
Other loans
-
-
-
-
Grants
56,889
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
290,507
Total Assets
$ 1,165,082
$ 644,482
$ 607,298
$ 301,470
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ 9,802 $-
Accrued liabilities
- - - -
Unearned revenues
- - - -
Deposits payable
- - - -
Due to other governments
- - - -
Due to other funds
30,000 - - -
Total Liabilities
39,802 - - -
Deferred Inflows of Resources:
Unavailable revenues
- - - -
Total Deferred Inflows of Resources
- - - -
Fund Balances:
Nonspendable:
Prepaid costs
- - - -
Deposits
- - - -
Restricted for:
Community development projects
1,125,280 - - -
Public safety - police
- - - -
Parks and recreation
- - - -
Engineering and public works
- 644,482 607,298 -
Capital improvement projects
- - - 301,470
Street lighting
- - - -
Underground utilities
- - - -
Landscape maintenance
- - - -
Library services
- - - -
Public safety - animal center
- - - -
Unassigned
- - - -
Total Fund Balances
1,125,280 644,482 607,298 301,470
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 1,165,082 $ 644,482 $ 607,298 $ 301,470
119
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ 359,254
Special Revenue Funds
- $ -
Accrued liabilities
4,301
Proposition
- -
Unearned revenues
-
Library 84 - Park Bond
Asset
Deposits payable
Measure I
Services Act
Forfeiture
Assets:
-
-
- -
Cash and investments
$ 5,206,035
$ 6,781,649 $ -
$ 130,302
Receivables:
363,555
364,414
341 -
Accounts
467,975
24,495 -
-
Taxes
-
48,503 -
-
Accrued interest
9,820
10,645 -
255
Other loans
-
- -
-
Grants
-
- 341
-
Prepaid costs
-
8,735 -
-
Deposits
-
- -
-
Land held for resale
-
- -
-
Restricted assets:
-
-
- -
Cash and investments with fiscal agents
-
- -
-
Total Assets
$ 5,683,830
$ 6,874,027 $ 341
$ 130,557
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ 359,254
$ 210,092 $
- $ -
Accrued liabilities
4,301
124,585
- -
Unearned revenues
-
29,722
- -
Deposits payable
-
15
- -
Due to other governments
-
-
- -
Due to other funds
-
-
341 -
Total Liabilities
363,555
364,414
341 -
Deferred Inflows of Resources:
Unavailable revenues
-
-
341 -
Total Deferred Inflows of Resources
-
-
341 -
Fund Balances:
Nonspendable:
Prepaid costs
-
8,735
- -
Deposits
-
-
- -
Restricted for:
Community development projects
-
-
- -
Public safety - police
-
-
- 130,557
Parks and recreation
-
-
- -
Engineering and public works
5,320,275
-
- -
Capital improvement projects
-
915,726
- -
Street lighting
-
-
- -
Underground utilities
-
-
- -
Landscape maintenance
-
-
- -
Library services
-
5,585,152
- -
Public safety - animal center
-
-
- -
Unassigned
-
-
(341) -
Total Fund Balances
5,320,275
6,509,613
(341) 130,557
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 5,683,830
$ 6,874,027 $
341 $ 130,557
120
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ - $ 75,046 $ - $ -
Special Revenue Funds
- - - -
Unearned revenues
365 - - -
Deposits payable
Community
Due to other governments
- - - -
Due to other funds
- - - -
and
365 75,046 - -
Deferred Inflows of Resources:
Used Oil
Unavailable revenues
Recreation
Park
- - - -
Recycling
COPS
Centers
Improvement
Prepaid costs
Grant
Program Grant
Impact Fee
Fee
Assets:
Community development projects
- - - -
Public safety - police
- 437,073 - -
Cash and investments
$ 365
$ 509,205
$ 448,736
$ 657,766
Receivables:
Street lighting
- - - -
Underground utilities
- - - -
Accounts
-
-
-
-
Taxes
-
-
-
-
Accrued interest
-
-
884
1,297
Other loans
-
-
-
-
Grants
-
2,914
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$ 365
$ 512,119
$ 449,620
$ 659,063
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ - $ 75,046 $ - $ -
Accrued liabilities
- - - -
Unearned revenues
365 - - -
Deposits payable
- - - -
Due to other governments
- - - -
Due to other funds
- - - -
Total Liabilities
365 75,046 - -
Deferred Inflows of Resources:
Unavailable revenues
- - - -
Total Deferred Inflows of Resources
- - - -
Fund Balances:
Nonspendable:
Prepaid costs
- - - -
Deposits
- - - -
Restricted for:
Community development projects
- - - -
Public safety - police
- 437,073 - -
Parks and recreation
- - 449,620 659,063
Engineering and public works
- - - -
Capital improvement projects
- - - -
Street lighting
- - - -
Underground utilities
- - - -
Landscape maintenance
- - - -
Library services
- - - -
Public safety - animal center
- - - -
Unassigned
- - - -
Total Fund Balances
- 437,073 449,620 659,063
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 365 $ 512,119 $ 449,620 $ 659,063
121
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
$ -
$ - $ - $ -
Accrued liabilities
2,649
- -
Unearned revenues
Special Revenue Funds
84,625 - -
Deposits payable
-
- - -
Library
AB 2928
- - -
Due to other funds
-
Services &
Traffic
2,649
Drainage
CA State
Technologies
Congestion
Unavailable revenues
Facilities
Library
Act
Relief
Assets:
Fund Balances:
Nonspendable:
Cash and investments
$ 4,349,797
$ 114,031
$ 36,885
$ 292,870
Receivables:
-
- - -
Restricted for:
Accounts
-
169
-
-
Taxes
-
-
-
-
Accrued interest
8,551
-
-
-
Other loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
$ 4,358,348
$ 114,200 $ 36,885 $ 292,870
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$ 4,358,348
$ 114,200
$ 36,885
$ 292,870
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$ -
$ - $ - $ -
Accrued liabilities
2,649
- -
Unearned revenues
-
84,625 - -
Deposits payable
-
- - -
Due to other governments
-
- - -
Due to other funds
-
- - -
Total Liabilities
2,649
84,625 - -
Deferred Inflows of Resources:
Unavailable revenues
5,102
- - -
Total Deferred Inflows of Resources
5,102
- - -
Fund Balances:
Nonspendable:
Prepaid costs
-
- - -
Deposits
-
- - -
Restricted for:
Community development projects
-
- - -
Public safety - police
-
- - -
Parks and recreation
-
- - -
Engineering and public works
4,350,597
- - 292,870
Capital improvement projects
-
- - -
Street lighting
-
- - -
Underground utilities
-
- - -
Landscape maintenance
-
- - -
Library services
-
29,575 36,885 -
Public safety - animal center
-
- - -
Unassigned
-
- - -
Total Fund Balances
4,350,597
29,575 36,885 292,870
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 4,358,348
$ 114,200 $ 36,885 $ 292,870
122
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
Energy
Litter Efficient & Senior
Reduction Conservation SAFETEA-LU Outreach
Grant Block Grant Grant Grant
$ 30,978 $ 404 $ 10,993 $ -
- - 16 -
- 251,224 - -
43,774 - - -
$ 74,752 $ 251,628 $ 11,009 $ -
$ 1,521 $ - $ - $ -
427 500 - -
72,804 - 11,009 -
- 251,224 - -
- - - 5,267
74,752 251,724 11,009 5,267
(96)
- (96)
$ 74,752 $ 251,628
123
- (5,267)
- (5,267)
$ 11,009 $ -
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
Safe Routes Citywide
Underground to School Foothill Blvd. Infrastructure
Utilities Program Maintenance Improvement
$ 11,308,461 $ - $ - $ 27,362,916
- - - 537,196
22,287 - - 54,688
- 69,183 - 30,064
$ 11,330,748 $ 69,183 $ - $ 27,984,864
$ 628,399 $ - $ - $ 370,026
628,399 69,183 1,433 370,026
- 69,183 - -
- - - 27,614,838
10,702,349 - - -
- (69,183) (1,433) -
10,702,349 (69,183) (1,433) 27,614,838
$ 11,330,748 $ 69,183 $ - $ 27,984,864
124
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
CA State
COPS Secure Library Staff
Our Schools Proposition Innovation The Big Read
Grant 1B - SLPP Fund Grant Library Grant
$ 11,988 $ 3,044 $ 251,309 $ 33,239
- 5 494 -
$ 11,988 $ 3,049 $ 251,803 $ 33,239
$ - $ 1,436
12,042 - 251,803 11,803
12,042 - 251,803 13,239
- 3,049 - -
- - - 20,000
(54) - - -
(54) 3,049 - 20,000
$ 11,988 $ 3,049 $ 251,803 $ 33,239
125
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
Homeland Public
Drink, Drive, Security Grant Resource Proposition
$ 15,283 $ 29,532 $ - $ 241,882
- 32,280 6,300 -
- - - 472
$ 15,283 $ 61,812 $ 6,300 $ 242,354
$ - $ 32,280 $ 7,125 $
15,283 29,532 -
- - 14,023
15,283 61,812 21,148
- - - 242,354
- - (14,848) -
- - (14,848) 242,354
$ 15,283 $ 61,812 $ 6,300 $ 242,354
126
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
$ - $ 2,300 $ 13,545 $ -
- 34,622 - -
- 36,922 13,545 -
978,077 3,313,753 - 206,300
- - (54) -
978,077 3,313,753 (54) 206,300
$ 978,077 $ 3,350,675 $ 13,491 $ 206,300
127
Proposition
Henderson/
Integrated
42 - Traffic
Wardman
Waste
Federal Grant
Congestion
Drainage
Management
Fund - Dreier
Relief
$ 978,077
$ 3,045,728
$ 13,491
$ 205,899
-
1,879
-
-
-
296,888
-
-
-
6,180
-
401
$ 978,077
$ 3,350,675
$ 13,491
$ 206,300
$ - $ 2,300 $ 13,545 $ -
- 34,622 - -
- 36,922 13,545 -
978,077 3,313,753 - 206,300
- - (54) -
978,077 3,313,753 (54) 206,300
$ 978,077 $ 3,350,675 $ 13,491 $ 206,300
127
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Freedom
Courtyard
Resource
Grants
2,148 $
Special Revenue Funds
Emergency
Justice Management Homeland
Assistance Performance Security Grant -
Grant Grant Police
50,584 $
- - 18,914
$ 2,148 $ 50,584 $ - $ 18,914
2,148
48,440
2,148 48,440
28 18,914
28 18,914
- 37
37
- 2,144 - -
- (28) (37)
- 2,144 (28) (37)
$ 2,148 $ 50,584 $ - $ 18,914
128
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Other 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
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Deposits
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
Public safety - animal center
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
Used Oil
Recycling
Library
Police Impact
Animal Center
Program
Impact Fee
Fee
Impact Fee
$ 37,020
$ 423,083
$ 232,461
$ 86,093
65
830
456
168
$ 37,085
$ 423,913
$ 232,917
$ 86,261
1,023 - - 31,997 - - -
33,020 - - -
- - 232,917 -
4,065 - - -
- 423,913 - -
- - - 86,261
4,065 423,913 232,917 86,261
$ 37,085 $ 423,913 $ 232,917 $ 86,261
129
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
and Fund Balances:
Special
Liabilities:
Revenue
-
Accrued liabilities
Funds
Capital Projects Funds
Unearned revenues
Park Land
Assessment
Assessment Assessment
-
Acquisition
District 82-1
District 84-1 District 86-2
Assets:
Due to other funds
-
- - 41,128
Cash and investments
$ 1,153,432
$ 13,181
$ 1,120,020 $ -
Receivables:
Unavailable revenues
-
Accounts
-
-
- -
Taxes
-
-
- -
Accrued interest
2,273
22
2,203 -
Other loans
-
-
- -
Grants
-
-
- -
Prepaid costs
-
-
- -
Deposits
-
-
- -
Land held for resale
-
-
- -
Restricted assets:
13,203 1,122,223 -
Street lighting
-
Cash and investments with fiscal agents
-
-
- -
Total Assets
$ 1,155,705
$ 13,203
$ 1,122,223 $ -
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
-
- - 41,128
Total Liabilities
-
- - 41,128
Deferred Inflows of Resources:
Unavailable revenues
-
- - -
Total Deferred Inflows of Resources
-
- - -
Fund Balances:
Nonspendable:
Prepaid costs
-
- - -
Deposits
-
- - -
Restricted for:
Community development projects
-
- - -
Public safety - police
-
- - -
Parks and recreation
1,155,705
- - -
Engineering and public works
-
- - -
Capital improvement projects
-
13,203 1,122,223 -
Street lighting
-
- - -
Underground utilities
-
- - -
Landscape maintenance
-
- - -
Library services
-
- - -
Public safety - animal center
-
- - -
Unassigned
-
- - (41,128)
Total Fund Balances
1,155,705
13,203 1,122,223 (41,128)
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 1,155,705 $
13,203 $ 1,122,223 $ -
130
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017 (CONTINUED)
Capital Projects Funds
CFD 2000-01 Public Library
South Bond Act -
Assets:
Cash and investments
$
76
$
496,322
$
5,568
$
32,514
Receivables:
Accounts
-
-
-
-
Taxes
-
-
-
-
Accrued interest
-
977
-
-
Other loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
Cash and investments with fiscal agents
-
-
169,509
-
Total Assets
$
76
$
497,299
$
175,077
$
32,514
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
$
-
$
-
$
-
$
-
Accrued liabilities
-
-
-
-
Unearned revenues
-
-
-
26,386
Deposits payable
-
-
-
-
Due to other governments
-
-
-
-
Due to other funds
-
-
-
-
Total Liabilities
-
-
-
26,386
Deferred Inflows of Resources:
Unavailable revenues
-
-
-
-
Total Deferred Inflows of Resources
-
-
-
-
Fund Balances:
Nonspendable:
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Restricted for:
Community development projects
-
-
-
-
Public safety - police
-
-
-
-
Parks and recreation
-
-
-
-
Engineering and public works
-
-
-
-
Capital improvement projects
76
497,299
175,077
6,128
Street lighting
-
-
-
-
Underground utilities
-
-
-
-
Landscape maintenance
-
-
-
-
Library services
-
-
-
-
Public safety - animal center
-
-
-
-
Unassigned
-
-
-
-
Total Fund Balances
76
497,299
175,077
6,128
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
76
$
497,299
$
175,077
$
32,514
131
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
and Fund Balances:
Liabilities:
Capital Projects Funds
Accounts payable
Etiwanda
CFD 2004-01
CFD 2003-01
CFD 2006-01
- - -
Equestrian
Rancho
Cultural
Vintner's
-
Facility
Etiwanda
Center
Grove
Assets:
-
- 179,628 -
Total Liabilities
-
Cash and investments
$ 676,078
$ 5,106
$ -
$ 1,848
Receivables:
- - -
Total Deferred Inflows of Resources
-
- - -
Accounts
-
-
-
-
Taxes
-
-
-
-
Accrued interest
1,329
5
-
-
Other loans
-
-
-
-
Grants
-
-
-
-
Prepaid costs
-
-
-
-
Deposits
-
-
-
-
Land held for resale
-
-
-
-
Restricted assets:
- - -
Public safety - animal center
-
- - -
Cash and investments with fiscal agents
-
43,346
184,869
-
Total Assets
$ 677,407
$ 48,457
$ 184,869
$ 1,848
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
-
- 179,628 -
Total Liabilities
-
- 179,628 -
Deferred Inflows of Resources:
Unavailable revenues
-
- - -
Total Deferred Inflows of Resources
-
- - -
Fund Balances:
Nonspendable:
Prepaid costs
-
- - -
Deposits
-
- - -
Restricted for:
Community development projects
-
- - -
Public safety - police
-
- - -
Parks and recreation
-
- - -
Engineering and public works
-
- - -
Capital improvement projects
677,407
48,457 5,241 1,848
Street lighting
-
- - -
Underground utilities
-
- - -
Landscape maintenance
-
- - -
Library services
-
- - -
Public safety - animal center
-
- - -
Unassigned
-
- - -
Total Fund Balances
677,407
48,457 5,241 1,848
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 677,407 $
48,457 $ 184,869 $ 1,848
132
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ 3,980,423
Accrued liabilities - 497,716
Unearned revenues - 1,383,363
Deposits payable - 9,319
Due to other governments - 948,449
Due to other funds - 486,275
Total Liabilities
Capital
Deferred Inflows of Resources:
Projects
- 415,844
Total Deferred Inflows of Resources
Funds
Fund Balances:
Nonspendable:
Total
Prepaid costs
CFD 2006-02
Nonmajor
- 13,387
Amador on
Governmental
Community development projects
Route 66
Funds
Assets:
Parks and recreation
- 4,935,549
Cash and investments
$ 6,073
$ 140,636,531
Receivables:
Street lighting
- 4,681,078
Accounts
-
1,691,496
Taxes
-
467,669
Accrued interest
11
268,703
Other loans
-
1,609,912
Grants
-
441,751
Prepaid costs
-
65,675
Deposits
-
13,387
Land held for resale
-
269,288
Restricted assets:
Cash and investments with fiscal agents
-
688,231
Total Assets
$ 6,084
$ 146,152,643
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ 3,980,423
Accrued liabilities - 497,716
Unearned revenues - 1,383,363
Deposits payable - 9,319
Due to other governments - 948,449
Due to other funds - 486,275
Total Liabilities
- 7,305,545
Deferred Inflows of Resources:
Unavailable revenues
- 415,844
Total Deferred Inflows of Resources
- 415,844
Fund Balances:
Nonspendable:
Prepaid costs
- 65,675
Deposits
- 13,387
Restricted for:
Community development projects
- 15,559,117
Public safety - police
- 802,691
Parks and recreation
- 4,935,549
Engineering and public works
- 47,451,557
Capital improvement projects
6,084 32,271,733
Street lighting
- 4,681,078
Underground utilities
- 10,702,349
Landscape maintenance
- 15,908,684
Library services
- 6,095,525
Public safety - animal center
- 86,261
Unassigned
- (142,352)
Total Fund Balances
6,084 138,431,254
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ 6,084 $ 146,152,643
133
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenue Funds
134
Park
Gas Tax
Recreation
Development
Beautification
Revenues:
Taxes
$ -
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
3,315,866
-
-
-
Charges for services
-
2,796,869
-
Use of money and property
19,993
1,015,381
42,009
3,192
Contributions
-
233,524
-
-
Developer participation
-
-
-
200
Miscellaneous
314
256,570
-
-
Total Revenues
3,336,173
4,302,344
42,009
3,392
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
-
-
158,016
-
Community services
-
4,418,912
-
-
Engineering and public works
2,180,231
-
-
860
Capital outlay
339,035
-
709,313
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
2,519,266
4,418,912
867,329
860
Excess (Deficiency) of Revenues
Over (Under) Expenditures
816,907
(116,568)
(825,320)
2,532
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
(105,100)
-
-
-
Total Other Financing Sources
(Uses)
(105,100)
-
-
-
Net Change in Fund Balances
711,807
(116,568)
(825,320)
2,532
Fund Balances, Beginning of Year
6,990,941
2,856,869
13,298,884
957,575
Fund Balances, End of Year
$ 7,702,748
$ 2,740,301
$ 12,473,564
$ 960,107
134
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
al Revenue Funds
Expenditures:
Current:
General government
2,735,149
Landscape
-
-
Lighting
Maintenance
Pedestrian
-
Districts
Districts
Transportation Grant
Revenues:
-
-
Community development
Taxes
$ 2,087,338
$ 10,474,929 $
$ -
Licenses and permits
-
226,955
- -
Intergovernmental
-
-
- -
Charges for services
-
24,497
-
Use of money and property
9,490
108,940
68,380 -
Contributions
-
50,000
- -
Developer participation
1,510
-
4,264,267 -
Miscellaneous
-
1,933
- -
Total Revenues
2,098,338
10,887,254
4,332,647 -
10,179,404
Expenditures:
Current:
General government
2,735,149
-
-
-
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
-
9,593,584
340
Community services
-
-
-
-
Engineering and public works
-
-
1,645,027
-
Capital outlay
-
585,820
1,177,265
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
2,735,149
10,179,404
2,822,292
340
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(636,811)
707,850
1,510,355
(340)
Other Financing Sources (Uses):
Transfers in
455,270
429,880
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
455,270
429,880
-
-
Net Change in Fund Balances
(181,541)
1,137,730
1,510,355
(340)
Fund Balances, Beginning of Year
4,862,619
14,770,954
21,279,585
(9,543)
Fund Balances, End of Year
$ 4,681,078
$ 15,908,684 $
22,789,940
$ (9,883)
135
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenue Funds
136
Community
San Sevaine/
Development
Assessment
Etiwanda
Block Grant
Administration
Drainage
SB 140
Revenues:
Taxes
$
$ -
$
$ -
Licenses and permits
-
-
-
-
Intergovernmental
678,206
-
-
-
Charges for services
-
-
-
Use of money and property
(2,438)
1,744
3,339
(302)
Contributions
-
-
-
-
Developer participation
-
-
113,935
-
Miscellaneous
169,811
990,769
-
-
Total Revenues
845,579
992,513
117,274
(302)
Expenditures:
Current:
General government
-
863,165
-
-
Public safety - police
-
-
-
Public safety - fire protection
-
-
-
Community development
808,385
-
-
-
Community services
-
-
-
-
Engineering and public works
-
-
148,174
-
Capital outlay
-
-
-
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
808,385
863,165
148,174
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
37,194
129,348
(30,900)
(302)
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
37,194
129,348
(30,900)
(302)
Fund Balances, Beginning of Year
1,181,232
612,799
917,556
36,831
Fund Balances, End of Year
$ 1,218,426
$ 742,147
$ 886,656
$ 36,529
136
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
Revenue Funds
137
South
Lower
Masi
Air Quality
Etiwanda
Etiwanda
Commerce
Improvement
Drainage
Drainage
Center
Revenues:
Taxes
$ -
$
$ -
$ -
Licenses and permits
-
-
-
Intergovernmental
313,349
-
-
-
Charges for services
-
-
-
Use of money and property
3,102
2,141
2,029
256
Contributions
-
-
-
-
Developer participation
-
-
-
Miscellaneous
-
-
-
-
Total Revenues
316,451
2,141
2,029
256
Expenditures:
Current:
General government
18,484
-
-
-
Public safety - police
-
-
-
Public safety - fire protection
-
-
-
Community development
-
-
-
Community services
-
-
-
-
Engineering and public works
-
250
170
-
Capital outlay
21,802
-
-
-
Debt service:
Principal retirement
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
40,286
250
170
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
276,165
1,891
1,859
256
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
(30,000)
-
-
-
Total Other Financing Sources
(Uses)
(30,000)
-
-
Net Change in Fund Balances
246,165
1,891
1,859
256
Fund Balances, Beginning of Year
879,115
642,591
605,439
301,214
Fund Balances, End of Year
$ 1,125,280
$ 644,482
$ 607,298
$ 301,470
137
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
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
Proposition
Library 84 - Park Bond Asset
Measure I Services Act Forfeiture
$ - $ 4,116,691 $ $ -
2,970,566 14,116 3,507,772 16,034
- 414,511 - -
12,476 5,701 - 367
- 248,480 -
- 19,074 - -
2,983,042 4,818,573 3,507,772 16,401
26,359
- 30,972 -
- 4,131,897 - 1,518,958 - - -
1,995,584 891,013 2,496,378 13,725
- 8,817 - -
- 355 - -
3,514,542 5,032,082 2,527,350 40,084
(531,500) (213,509) 980,422 (23,683)
(531,500)
(213,509)
980,422
(23,683)
5,851,775
6,723,122
(980,763)
154,240
$ 5,320,275
$ 6,509,613
$ (341) $
130,557
138
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
139
Special Revenue Funds
Community
and
Used Oil
Recreation
Park
Recycling
COPS
Centers
Improvement
Grant
Program Grant
Impact Fee
Fee
Revenues:
Taxes
$
$ -
$ -
$ -
Licenses and permits
-
-
-
Intergovernmental
15,294
352,710
-
Charges for services
-
-
-
Use of money and property
(54)
(5,576)
(779)
(1,135)
Contributions
-
-
-
-
Developer participation
-
-
422,182
618,821
Miscellaneous
-
-
-
-
Total Revenues
15,240
347,134
421,403
617,686
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
276,136
-
Public safety - fire protection
-
-
-
-
Community development
-
-
-
-
Community services
-
-
-
-
Engineering and public works
15,240
-
-
-
Capital outlay
-
441,013
-
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
15,240
717,149
-
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
-
(370,015)
421,403
617,686
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
-
(370,015)
421,403
617,686
Fund Balances, Beginning of Year
-
807,088
28,217
41,377
Fund Balances, End of Year
$ -
$ 437,073
$ 449,620
$ 659,063
139
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
140
Special Revenue Funds
Library
AB 2928
Services &
Traffic
Drainage
CA State
Technologies
Congestion
Facilities
Library
Act
Relief
Revenues:
Taxes
$ -
$
$ -
$ -
Licenses and permits
-
-
-
Intergovernmental
-
74,803
-
-
Charges for services
-
-
-
Use of money and property
12,763
(896)
(316)
(2,547)
Contributions
-
-
-
-
Developer participation
624,043
-
-
-
Miscellaneous
-
-
-
-
Total Revenues
636,806
73,907
(316)
(2,547)
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
Public safety - fire protection
-
-
-
Community development
-
-
-
-
Community services
-
46,867
-
-
Engineering and public works
418,874
-
-
80
Capital outlay
6,300
38,966
-
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
425,174
85,833
-
80
Excess (Deficiency) of Revenues
Over (Under) Expenditures
211,632
(11,926)
(316)
(2,627)
Other Financing Sources (Uses):
Transfers in
-
-
-
Transfers out
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
211,632
(11,926)
(316)
(2,627)
Fund Balances, Beginning of Year
4,138,965
41,501
37,201
295,497
Fund Balances, End of Year
$ 4,350,597
$ 29,575
$ 36,885
$ 292,870
140
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
(CONTINUED)
Special Revenue Funds
Energy
Litter
Efficient &
Senior
Reduction
Conservation SAFETEA-LU
Outreach
Grant
Block Grant Grant
Grant
Revenues:
Taxes
$ -
$ $ -
$ -
Licenses and permits
-
-
-
Intergovernmental
67,817
833,891
-
Charges for services
-
-
Use of money and property
(340)
6,313
-
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
1,500 -
68,977 - 840,204 -
68,977 - 840,204 -
68,977 - 840,204 -
- (96) - (5,267)
$ - $ (96) $ - $ (5,267)
141
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
al Revenue Funds
142
Safe Routes
Citywide
Underground
to School
Foothill Blvd.
Infrastructure
Utilities
Program
Maintenance
Improvement
Revenues:
Taxes
$
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
-
29,822
-
3,791,763
Charges for services
-
-
-
-
Use of money and property
39,430
-
-
98,630
Contributions
-
-
-
-
Developer participation
-
-
-
-
Miscellaneous
-
-
-
568,942
Total Revenues
39,430
29,822
-
4,459,335
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
-
-
-
-
Community services
-
-
-
-
Engineering and public works
646,387
6,166
-
101,295
Capital outlay
495,933
-
-
2,443,164
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
1,142,320
6,166
-
2,544,459
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(1,102,890)
23,656
-
1,914,876
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
(1,102,890)
23,656
-
1,914,876
Fund Balances, Beginning of Year
11,805,239
(92,839)
(1,433)
25,699,962
Fund Balances, End of Year
$ 10,702,349
$ (69,183)
$ (1,433)
$ 27,614,838
142
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
143
Special Revenue Funds
CA State
COPS Secure
Library Staff
Our Schools
Proposition
Innovation
The Big Read
Grant
1 B - SLPP
Fund Grant
Library Grant
Revenues:
Taxes
$ -
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
-
-
6,706
3,491
Charges for services
-
-
-
-
Use of money and property
(97)
(186)
885
(224)
Contributions
-
-
-
-
Developer participation
-
-
-
-
Miscellaneous
-
-
-
-
Total Revenues
(97)
(186)
7,591
3,267
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
-
-
-
-
Community services
-
-
7,591
3,266
Engineering and public works
-
-
-
-
Capital outlay
-
-
-
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
-
-
7,591
3,266
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(97)
(186)
-
1
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
(97)
(186)
-
1
Fund Balances, Beginning of Year
43
3,235
-
19,999
Fund Balances, End of Year
$ (54)
$ 3,049
$ -
$ 20,000
143
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Special Revenue Funds
Homeland Public
Drink, Drive, Security Grant • Resource Proposition
144
Lose Grant Fire
Grants
113
Revenues:
Taxes
$ $ -
$ $
-
Licenses and permits
-
-
Intergovernmental
122 32,523
52,440
-
Charges for services
- -
-
Use of money and property
(122) (243)
(141)
813
Contributions
- -
10,000
-
Developer participation
-
-
-
Miscellaneous
-
460
-
Total Revenues
- 32,280
62,759
813
Expenditures:
Current:
General government
- -
87,606
-
Public safety - police
- -
-
-
Public safety - fire protection
- -
-
-
Community development
- -
-
60
Community services
- -
-
-
Engineering and public works
- -
-
-
Capital outlay
- 32,280
-
-
Debt service:
Principal retirement
- -
-
-
Interest and fiscal charges
- -
-
-
Total Expenditures
- 32,280
87,606
60
Excess (Deficiency) of Revenues
Over (Under) Expenditures
- -
(24,847)
753
Other Financing Sources (Uses):
Transfers in
-
-
-
Transfers out
- -
-
-
Total Other Financing Sources
(Uses)
- -
-
-
Net Change in Fund Balances
- -
(24,847)
753
Fund Balances, Beginning of Year
- -
9,999
241,601
Fund Balances, End of Year
$ - $ -
$ (14,848) $
242,354
144
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
ial Revenue Funds
145
Proposition
Henderson/
Integrated
42 - Traffic
Wardman
Waste
Federal Grant
Congestion
Drainage
Management
Fund - Dreier
Relief
Revenues:
Taxes
$ -
$ 1,134,367
$ -
$ -
Licenses and permits
-
27,985
-
-
Intergovernmental
-
-
-
-
Charges for services
-
-
-
-
Use of money and property
(8,526)
7,172
(97)
676
Contributions
-
-
-
-
Developer participation
-
-
-
-
Miscellaneous
-
754,463
-
-
Total Revenues
(8,526)
1,923,987
(97)
676
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
Public safety - fire protection
-
-
-
Community development
-
-
-
Community services
-
-
-
-
Engineering and public works
300
1,167,952
-
250
Capital outlay
-
355,348
-
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
300
1,523,300
-
250
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(8,826)
400,687
(97)
426
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
(350,170)
-
-
Total Other Financing Sources
(Uses)
-
(350,170)
-
-
Net Change in Fund Balances
(8,826)
50,517
(97)
426
Fund Balances, Beginning of Year
986,903
3,263,236
43
205,874
Fund Balances, End of Year
$ 978,077
$ 3,313,753
$ (54)
$ 206,300
145
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
146
Special Revenue Funds
Freedom
Emergency
Courtyard
Justice
Management
Homeland
Resource
Assistance
Performance Security
Grant -
Grants
Grant
Grant
Police
Revenues:
Taxes
$
$ -
$ - $
-
Licenses and permits
-
-
-
Intergovernmental
25,507
33,218
18,877
Charges for services
-
-
-
Use of money and property
(435)
2
-
Contributions
-
-
-
Developer participation
-
-
-
Miscellaneous
-
-
-
Total Revenues
-
25,072
33,220
18,877
Expenditures:
Current:
General government
-
-
-
Public safety - police
-
-
18,914
Public safety - fire protection
-
33,218
-
Community development
-
-
-
Community services
-
-
-
Engineering and public works
-
-
-
Capital outlay
25,467
-
-
Debt service:
Principal retirement
-
-
-
Interest and fiscal charges
-
-
-
Total Expenditures
-
25,467
33,218
18,914
Excess (Deficiency) of Revenues
Over (Under) Expenditures
-
(395)
2
(37)
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
-
(395)
2
(37)
Fund Balances, Beginning of Year
-
2,539
(30)
-
Fund Balances, End of Year
$ -
$ 2,144
$ (28) $ (37)
146
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
ial Revenue Funds
147
Used Oil
Recycling
Library Impact
Police Impact
Animal Center
Program
Fee
Fee
Impact Fee
Revenues:
Taxes
$
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
49,811
-
-
-
Charges for services
-
183,164
120,240
34,364
Use of money and property
(124)
590
339
140
Contributions
-
-
-
-
Developer participation
-
-
-
-
Miscellaneous
-
-
-
-
Total Revenues
49,687
183,754
120,579
34,504
Expenditures:
Current:
General government
-
-
-
-
Public safety - police
-
-
-
-
Public safety - fire protection
-
-
-
-
Community development
45,622
-
-
-
Community services
-
-
-
-
Engineering and public works
-
-
-
-
Capital outlay
-
-
-
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
-
Total Expenditures
45,622
-
-
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
4,065
183,754
120,579
34,504
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
4,065
183,754
120,579
34,504
Fund Balances, Beginning of Year
-
240,159
112,338
51,757
Fund Balances, End of Year
$ 4,065
$ 423,913
$ 232,917
$ 86,261
147
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
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 Capital Projects Funds
Park Land Assessment Assessment Assessment
Acquisition District 82-1 District 84-1 District 86-2
(1,840) 62 3,719 -
1.072.996 - - -
1,071,156
62 3,719 -
- 290
290
62 3,429
1,U/1,19b
bL
3,42U
-
84,549
13,141
1,118,794
(41,128)
$ 1,155,705 $
13,203
$ 1,122,223
$ (41,128)
148
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
Capital Projects Funds
149
CFD 2000-01
Public Library
South
Bond Act -
Etiwanda CFD 2001-01
CFD 2003-01
2000
Revenues:
Taxes
$ $ -
$ -
$ -
Licenses and permits
-
-
Intergovernmental
-
267
Charges for services
-
-
-
Use of money and property
1,663
125
(267)
Contributions
-
-
-
Developer participation
-
-
Miscellaneous
-
-
Total Revenues
- 1,663
125
-
Expenditures:
Current:
General government
-
-
-
Public safety - police
-
-
Public safety - fire protection
-
-
Community development
130
-
Community services
- -
-
Engineering and public works
- -
-
Capital outlay
- -
-
Debt service:
Principal retirement
- -
-
Interest and fiscal charges
- -
-
Total Expenditures
- 130
-
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
- 1,533
125
-
Other Financing Sources (Uses):
Transfers in
- -
-
-
Transfers out
- -
-
Total Other Financing Sources
(Uses)
- -
-
-
Net Change in Fund Balances
- 1,533
125
-
Fund Balances, Beginning of Year
76 495,766
174,952
6,128
Fund Balances, End of Year
$ 76 $ 497,299
$ 175,077
$ 6,128
149
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Capital Projects Funds
Etiwanda CFD 2004-01 CFD 2003-01 CFD 2006-01
Equestrian Rancho Cultural Vintner's
Facility Etiwanda Center Grove
Revenues:
Taxes $ - $ - $ - $ -
Licenses and permits - - - -
Intergovernmental - - - -
Charges for services - - - -
Use of money and property 2,251 48 175 -
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
2,251
48 175 -
190
- - -
-
28,554 - -
28,554 - -
190
2,061
(28,506) 175 -
Z,Ua i tzo,aua) iia -
675,346 76,963 5,066 1,848
$ 677,407 $ 48,457 $ 5,241 $ 1,848
150
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENTS OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Capital
Projects
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
151
Total
CFD 2006-02 Nonmajor
Amador on Governmental
Route 66 Funds
$ $ 17,813,325
254,940
16,204,971
3,573,645
14 1,447,665
- 542,004
7,117,954
2,763,836
14 49,718,340
3,704,694
321,409
33,218
10,637,299
8,608,533
8,787,949
12,068,406
8,817
355
- 44,170,680
14 5,547,660
- 885,150
(485,270)
399,880
14 5,947,540
$ 6,084 $ 138,431,254
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
GAS TAX
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 6,990,941 $ 6,990,941 $ 6,990,941 $ -
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Debt service:
3,552,840 3,401,280 3,315,866 (85,414)
74,480 79,810 19,993 (59,817)
- - 314 314
10,618,261 10,472,031 10,327,114 (144,917)
2,779,290 2,729,292 2,184,024 545,268
1,374,000 1,496,108 1,386,339 109,769
Transfers out 105,100 105,100 105,100 -
Total Charges to Appropriations 4,258,390 4,330,500 3,675,463 655,037
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 6,359,871 $ 6,141,531 6,651,651 $ 510,120
Encumbrances 1,051,097
Budgetary Fund Balance, June 30 (GAAP Basis) $ 7,702,748
152
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
RECREATION
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Charges for services
Use of money and property
Contributions
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community services
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 2,444,749 $ 2,323,439
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
153
2,427,231 $ 103,792
313,070
$ 2,740,301
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 2,856,869
$ 2,856,869
$ 2,856,869
$ -
2,942,110
2,952,590
2,796,869
(155,721)
1,098,940
1,063,540
1,015,381
(48,159)
230,930
240,900
233,524
(7,376)
200,060
198,630
256,570
57,940
7,328,909
7,312,529
7,159,213
(153,316)
4,634,160
4,619,590
4,418,912
200,678
250,000
369,500
313,070
56,430
4,884,160
4,989,090
4,731,982
257,108
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 2,444,749 $ 2,323,439
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
153
2,427,231 $ 103,792
313,070
$ 2,740,301
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PARK DEVELOPMENT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 9,902,784 $ 7,702,241
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
154
8,357,073 $ 654,832
4,116,491
$ 12,473,564
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 13,298,884
$ 13,298,884
$ 13,298,884
$ -
149,780
149,660
42,009
(107,651)
13,448,664
13,448,544
13,340,893
(107,651)
190,880
230,150
173,766
56,384
3,355,000
5,516,153
4,810,054
706,099
3,545,880
5,746,303
4,983,820
762,483
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 9,902,784 $ 7,702,241
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
154
8,357,073 $ 654,832
4,116,491
$ 12,473,564
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
BEAUTIFICATION
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 957,575 $ 957,575 $ 957,575 $ -
Resources (Inflows):
Use of money and property 14,970 12,030
Developer participation - 200
3,192 (8,838)
200 -
Amounts Available for Appropriations 972,545 969,805 960,967 (8,838)
Charges to Appropriation (Outflow):
Engineering and public works 860 860
Capital outlay 935,470 417,000
Total Charges to Appropriations 936,330 417,860
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 36,215 $ 551,945
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
155
860
860
960,107
$ 960,107
417,000
417,000
$ 408,162
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIGHTING DISTRICTS
YEAR ENDED JUNE 30, 2017
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) $ 4,661,509 $ 4,722,189
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
156
4,680,364 $ (41,825)
714
$ 4,681,078
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 4,862,619
$ 4,862,619
$ 4,862,619
$ -
2,114,980
2,114,980
2,087,338
(27,642)
60,140
56,110
9,490
(46,620)
2,000
2,000
1,510
(490)
455,270
455,270
455,270
-
7,495,009
7,490,979
7,416,227
(74,752)
2,813,500
2,754,780
2,735,863
18,917
20,000
14,010
-
14,010
2,833,500
2,768,790
2,735,863
32,927
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 4,661,509 $ 4,722,189
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
156
4,680,364 $ (41,825)
714
$ 4,681,078
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Licenses and permits
Charges for services
Use of money and property
Contributions
Miscellaneous
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budget Amounts
Original Final
$ 14,770,954 $ 14,770,954
10,430,290
240,000
19,810
190,350
50,000
3,940
1190 Run
10,430,290
240,000
19,810
210,490
50,000
3,940
aqQ uun
Actual
Amni infe
$ 14,770,954
10,474,929
226,955
24,497
108,940
50,000
1,933
a9a uun
Variance with
Final Budget
Positive
(Negative)
44,639
(13,045)
4,687
(101,550)
(2,007)
26,935,224 26,955,364 26,U1313,U1313 (67,276)
10,881,840 10,930,606 9,852,053 1,078,553
Rwi nnn ARR Qua 7r,R Rra un 1 Rn
11,564,840 11,767, 590 10,608,907 1,158,683
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 14,570,384 $ 14,387,774
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
157
15,479,181 $ 1,091,407
aqQ gnu
$ 15,908,684
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
TRANSPORTATION
YEAR ENDED JUNE 30, 2017
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) $ 18,473,195 $ 15,825,115
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
158
17,558,907 $ 1,733,792
5,231,033
$ 22,789,940
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 21,279,585
$ 21,279,585
$ 21,279,585
$ -
215,170
240,490
68,380
(172,110)
3,000,000
3,000,000
4,264,267
1,264,267
24,494,755
24,520,075
25,612,232
1,092,157
962,870
1,328,766
1,645,027
(316,261)
5,058,690
7,366,194
6,408,298
957,896
6,021,560
8,694,960
8,053,325
641,635
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 18,473,195 $ 15,825,115
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
158
17,558,907 $ 1,733,792
5,231,033
$ 22,789,940
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PEDESTRIAN GRANT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Budget Amounts
Original Final
$ (9,543) $ (9,543)
Actual
Amounts
$ (9,543)
Variance with
Final Budget
Positive
(Negative)
46,940 46,940 - (46,940)
37,397 37,397 (9,543) (46,940)
Community development
340
340
340 -
Capital outlay
46,600
46,600
46,600 -
Total Charges to Appropriations
46,940
46,940
46,940 -
Budgetary Fund Balance, June 30 (Budgetary Basis) $
(9,543) $
(9,543)
(56,483) $ (46,940)
Encumbrances
46,600
Budgetary Fund Balance, June 30 (GAAP Basis)
$
(9,883)
159
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 780,552 $ 436,072
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
160
1,218,426 $ 782,354
$ 1,218,426
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 1,181,232
$ 1,181,232
$ 1,181,232
$ -
1,151,140
951,140
678,206
(272,934)
-
-
(2,438)
(2,438)
350,000
200,000
169,811
(30,189)
2,682,372
2,332,372
2,026,811
(305,561)
1,901,820
1,896,300
808,385
1,087,915
1,901,820
1,896,300
808,385
1,087,915
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 780,552 $ 436,072
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
160
1,218,426 $ 782,354
$ 1,218,426
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT ADMINISTRATION
YEAR ENDED JUNE 30, 2017
161
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 612,799
$ 612,799
$ 612,799
$ -
Resources (Inflows):
Use of money and property
6,490
6,150
1,744
(4,406)
Miscellaneous
991,260
991,260
990,769
(491)
Amounts Available for Appropriations
1,610,549
1,610,209
1,605,312
(4,897)
Charges to Appropriation (Outflow):
General government
957,250
953,580
863,165
90,415
Total Charges to Appropriations
957,250
953,580
863,165
90,415
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 653,299
$ 656,629
742,147
$ 85,518
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 742,147
161
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SAN SEVAINE / ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2017
162
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 917,556
$ 917,556
$ 917,556
$ -
Resources (Inflows):
Use of money and property
13,780
11,090
3,339
(7,751)
Developer participation
75,000
150,000
113,935
(36,065)
Amounts Available for Appropriations
1,006,336
1,078,646
1,034,830
(43,816)
Charges to Appropriation (Outflow):
Engineering and public works
50,590
148,174
148,174
-
Capital outlay
-
6
-
6
Total Charges to Appropriations
50,590
148,180
148,174
6
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 955,746
$ 930,466
886,656
$ (43,810)
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 886,656
162
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 30, 2017
163
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 879,115
$ 879,115
$ 879,115
$ -
Resources (Inflows):
Intergovernmental
212,200
235,020
313,349
78,329
Use of money and property
7,510
7,510
3,102
(4,408)
Amounts Available for Appropriations
1,098,825
1,121,645
1,195,566
73,921
Charges to Appropriation (Outflow):
General government
23,100
24,450
19,864
4,586
Capital outlay
318,810
177,000
171,602
5,398
Transfers out
-
-
30,000
(30,000)
Total Charges to Appropriations
341,910
201,450
221,466
(20,016)
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 756,915
$ 920,195
974,100
$ 53,905
Encumbrances
151,180
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 1,125,280
163
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SOUTH ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 642,591 $ 642,591 $ 642,591 $ -
Resources (Inflows):
Use of money and property 7,610 7,360 2,141 (5,219)
Amounts Available for Appropriations 650,201 649,951 644,732 (5,219)
Charges to Appropriation (Outflow):
Engineering and public works 250 250
Total Charges to Appropriations 250 250
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 649,951 $ 649,701
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
164
250 -
250 -
644,482 $ (5,219)
ZO b44,46Z
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LOWER ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2017
Charges to Appropriation (Outflow):
Engineering and public works 25,170 170
Total Charges to Appropriations 25,170 170
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 587,289 $ 612,199
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
165
170 -
170 -
607,298 $ (4,901)
b bui,Zyu
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 605,439 $ 605,439
$ 605,439
$ -
Resources (Inflows):
Use of money and property
7,020 6,930
2,029
(4,901)
Amounts Available for Appropriations
612,459 612,369
607,468
(4,901)
Charges to Appropriation (Outflow):
Engineering and public works 25,170 170
Total Charges to Appropriations 25,170 170
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 587,289 $ 612,199
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
165
170 -
170 -
607,298 $ (4,901)
b bui,Zyu
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
MASI COMMERCE CENTER
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Positive
(Negative)
126
126
$ 126
Budget Amounts
Actual
Original
Final
Amounts
Budgetary Fund Balance, July 1
$ 301,214
$ 301,214
$ 301,214
Resources (Inflows):
Use of money and property
130
130
256
Amounts Available for Appropriations
301,344
301,344
301,470
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 301,344
$ 301,344
301,470
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 301,470
Variance with
Final Budget
Positive
(Negative)
126
126
$ 126
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
MEASUREI
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1 as restated
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) $ 2,907,155 $ 898,065
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
167
2,575,380 $ 1,677,315
2,744,895
$ 5,320,275
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 5,851,775
$ 5,851,775
$ 5,851,775
$ -
2,762,470
2,941,500
2,970,566
29,066
57,100
58,070
12,476
(45,594)
8,671,345
8,851,345
8,834,817
(16,528)
1,294,190
1,795,962
1,617,747
178,215
4,470,000
6,157,318
4,641,690
1,515,628
5,764,190
7,953,280
6,259,437
1,693,843
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 2,907,155 $ 898,065
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
167
2,575,380 $ 1,677,315
2,744,895
$ 5,320,275
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY SERVICES
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Intergovernmental
Charges for services
Use of money and property
Contributions
Miscellaneous
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) $ 6,490,262 $ 5,813,642
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
168
6,403,189 $ 589,547
1 f1R nen
$ 6,509,613
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$6,723,122
$ 6,723,122
$ 6,723,122
$ -
4,095,400
4,040,850
4,116,691
75,841
25,000
25,780
14,116
(11,664)
400,600
390,400
414,511
24,111
62,430
57,700
5,701
(51,999)
190,000
263,500
248,480
(15,020)
20,420
20,420
19,074
(1,346)
11,516,972
11,521,772
11,541,695
19,923
4,637,960
4,712,636
4,214,370
498,266
377,030
983,704
914,964
68,740
11,720
11,410
8,817
2,593
-
380
355
25
5,026,710
5,708,130
5,138,506
569,624
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 6,490,262 $ 5,813,642
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
168
6,403,189 $ 589,547
1 f1R nen
$ 6,509,613
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 84 - PARK BOND ACT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (980,763) $ 2,947
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
169
(341) $ (3,288)
$ (341)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ (980,763)
$ (980,763)
$ (980,763)
$ -
5,320
3,691,800
3,507,772
(184,028)
(975,443)
2,711,037
2,527,009
(184,028)
5,320
42,330
30,972
11,358
-
2,665,760
2,496,378
169,382
5,320
2,708,090
2,527,350
180,740
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (980,763) $ 2,947
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
169
(341) $ (3,288)
$ (341)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSET FORFEITURE
YEAR ENDED JUNE 30, 2017
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) $ 91,210 $ 51,370
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
170
82,070 $ 30,700
48,487
$ 130,557
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 154,240
$ 154,240
$ 154,240
$ -
-
-
16,034
16,034
2,340
1,800
367
(1,433)
156,580
156,040
170,641
14,601
850
26,370
26,359
11
64,520
78,300
62,212
16,088
65,370
104,670
88,571
16,099
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 91,210 $ 51,370
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
170
82,070 $ 30,700
48,487
$ 130,557
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
USED OIL RECYCLING GRANT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental
15,240
15,240
15,294 54
Use of money and property
-
-
(54) (54)
Amounts Available for Appropriation
15,240
15,240
15,240 -
Charges to Appropriation (Outflow):
Engineering and public works
15,240
15,240
15,240 -
Total Charges to Appropriation
15,240
15,240
15,240 -
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ -
$ -
- $ -
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ -
171
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS PROGRAM GRANT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 807,088 $ 807,088 $ 807,088 $ -
Resources (Inflows):
Intergovernmental 200,000 200,000 352,710 152,710
Use of money and property - - (5,576) (5,576)
Amounts Available for Appropriations 1,007,088 1,007,088 1,154,222 147,134
Charges to Appropriation (Outflow):
Public safety - Police 270,900 280,060 279,666
Capital outlay - 447,340 447,338
Total Charges to Appropriations 270,900 727,400 727,004
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 736,188 $ 279,688 427,218
Encumbrances 9,855
Budgetary Fund Balance, June 30 (GAAP Basis) $ 437,073
172
394
$ 147,530
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COMMUNITY AND RECREATION CENTERS IMPACT FEE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $
28,217 $
28,217
$ 28,217 $
-
Resources (Inflows):
Use of money and property
510
410
(779)
(1,189)
Developer participation
50,000
50,000
422,182
372,182
Amounts Available for Appropriation
78,727
78,627
449,620
370,993
Budgetary Fund Balance, June 30 (Budgetary Basis) $
78,727 $
78,627
449,620 $
370,993
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
173
$ 449,620
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PARKIMPROVEMENTFEE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1
$ 41,377
$ 41,377
$ 41,377 $
-
Resources (Inflows):
Use of money and property
730
590
(1,135)
(1,725)
Developer participation
70,000
70,000
618,821
548,821
Amounts Available for Appropriation
112,107
111,967
659,063
547,096
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 112,107
$ 111,967
659,063 $
547,096
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
174
$ 659,063
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
DRAINAGE FACILITIES
YEAR ENDED JUNE 30, 2017
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
Budget Amounts
Original Final
$ 4,138,965 $ 4,138,965
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 4,138,965 $ -
45,160
47,310
12,763
(34,547)
475,000
240,000
624,043
384,043
4,659,125
4,426,275
4,775,771
349,496
296,610
423,798
418,874
4,924
1,010,000
306,352
305,131
1,221
1,306,610
730,150
724,005
6,145
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 3,352,515 $ 3,696,125
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
175
4,051,766 $ 355,641
298,831
$ 4,350,597
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CA STATE LIBRARY
YEAR ENDED JUNE 30, 2017
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
Budget Amounts
Original Final
$ 41,501 $ 41,501
Actual
Amounts
$ 41,501
Variance with
Final Budget
Positive
(Negative)
- 115,000
74,803
(40,197)
- -
(896)
(896)
41,501 156,501
115,408
(41,093)
580 64,280
53,163
11,117
- 51,300
38,966
12,334
580 115,580
92,129
23,451
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 40,921 $ 40,921
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
176
23,279 $ (17,642)
6,296
$ 29,575
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
AB 2928 TRAFFIC CONGESTION RELIEF
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 295,497 $ 295,497 $ 295,497 $ -
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
- - (2,547) (2,547)
295,497 295,497 292,950 (2,547)
80 80 80 -
80 80 80 -
$ 295,417 $ 295,417 292,870 $ (2,547)
Budgetary Fund Balance, June 30 (GAAP Basis) $ 292,870
177
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LITTER REDUCTION GRANT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
68,910 68,910 67,817
(1,093)
- - (340)
(340)
- - 1,500
1,500
68,910 68,910 68,977
67
Engineering and public works 68,910 68,910 68,977 (67)
Total Charges to Appropriations 68,910 68,910 68,977 (67)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ - $ - - $ -
Encumbrances -
Budgetary Fund Balance, June 30 (GAAP Basis) $ -
178
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SAFETEA-LU GRANT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public works
Capital outlay
Total Charges to Appropriations
3,951,810
3,951,810
833,891
(3,117,919)
28,740
8,020
6,313
(1,707)
3,980,550
3,959,830
840,204
(3,119,626)
- 840,204
5,091,000 4,250,796
G AAA AAA G AAA AAA
Budgetary Fund Balance, June 30 (Budgetary Basis) $(1,110,450) $ (1,131,170)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
179
840,204 -
- 4,250,796
840,204 4,250,796
- $ 1,131,170
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
UNDERGROUND UTILITIES
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Charges for services
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Budget Amounts
Original Final
$ 11,805,239 $ 11,805,239
Actual
Amounts
$ 11,805,239
Variance with
Final Budget
Positive
(Negative)
50,000 25,000 - (25,000)
139,360 134,770 39,430 (95,340)
11,994,599 11,965,009 11,844,669 (120,340)
Engineering and public works
17,730
646,388
646,387
1
Capital outlay
1,383,930
1,896,102
495,933
1,400,169
Total Charges to Appropriations
1,401,660
2,542,490
1,142,320
1,400,170
Budgetary Fund Balance, June 30 (Budgetary Basis)
$10,592,939
$ 9,422,519
10,702,349
$ 1,279,830
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis) $10,702,349
180
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SAFE ROUTES TO SCHOOL PROGRAM
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (92,839) $ (92,839) $ (92,839) $ -
Resources (Inflows):
Intergovernmental
148,560
148,560
29,822
(118,738)
Amounts Available for Appropriations
55,721
55,721
(63,017)
(118,738)
Charges to Appropriation (Outflow):
Engineering and public works
57,400
6,180
6,166
14
Total Charges to Appropriations
57,400
6,180
6,166
14
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (1,679)
$ 49,541
(69,183)
$ (118,724)
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ (69,183)
181
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS HIRING PROGRAM GRANT
YEAR ENDED JUNE 30, 2017
Budget Amounts
Original Final
Budgetary Fund Balance, July 1 $ - $ -
Resources (Inflows):
Intergovernmental 135,000 -
Transfers in 367,580 -
Amounts Available for Appropriations 502,580 -
Charges to Appropriation (Outflow):
Public safety 502,580 -
Total Charges to Appropriations 502,580
Budgetary Fund Balance, June 30 (Budgetary Basis) $ - $
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
182
Variance with
Final Budget
Actual Positive
Amounts (Negative)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CITYWIDE INFRASTRUCTURE IMPROVEMENT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Budget Amounts
Original Final
$ 25,699,962 $25,699,962
Actual
Amounts
$ 25,699,962
Variance with
Final Budget
Positive
(Negative)
3,400,000 3,800,000
3,791,763
(8,237)
170,610 300,640
98,630
(202,010)
- 107,590
568,942
461,352
29,270,572 29,908,192
30,159,297
251,105
Engineering and public works
76,580
134,082
101,295
32,787
Capital outlay
10,170,000
8,609,308
2,443,164
6,166,144
Total Charges to Appropriations
10,246,580
8,743,390
2,544,459
6,198,931
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 19,023,992
$21,164,802
27,614,838
$ 6,450,036
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis) $ 27,614,838
183
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 1B - SLPP
YEAR ENDED JUNE 30, 2017
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
184
$ 3,049
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 3,235
$ 3,235
$ 3,235
$ -
Resources (inflows):
Intergovernmental
19,920
19,920
-
(19,920)
Use of money and property
11,430
40
(186)
(226)
Amounts Available for Appropriation
34,585
23,195
3,049
(20,146)
Charges to Appropriation (Outflow):
Capital outlay
19,920
19,920
-
19,920
Total Charges to Appropriations
19,920
19,920
-
19,920
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 14,665
$ 3,275
3,049
$ (226)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
184
$ 3,049
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CA STATE LIBRARY STAFF INNOVATION FUND GRANT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1
$ - $
- $
-
$ -
Resources (Inflows):
Intergovernmental
6,800
40,990
6,706
(34,284)
Use of money and property
2,290
2,900
885
(2,015)
Amounts Available for Appropriations
9,090
43,890
7,591
(36,299)
Charges to Appropriation (Outflow):
Parks and recreation
43,890
43,890
7,591
36,299
Total Charges to Appropriations
43,890
43,890
7,591
36,299
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (34,800) $
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
185
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
THE BIG READ LIBRARY GRANT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Budget Amounts
Original Final
$ 19,999 $ 19,999
Actual
Amounts
$ 19,999
Variance with
Final Budget
Positive
(Negative)
15,000 14,000 3,491 (10,509)
- - (224) (224)
5,000 5,000 - (5,000)
39,999 38,999 23,266 (15,733)
Parks and recreation 20,000 20,530 3,266 17,264
Total Charges to Appropriations 20,000 20,530 3,266 17,264
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 19,999 $ 18,469 20,000 $ 1,531
Encumbrances -
Budgetary Fund Balance, June 30 (GAAP Basis) $ 20,000
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HOMELAND SECURITY GRANT - FIRE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental
32,280
32,280
32,523 243
Use of money and property
-
-
(243) (243)
Amounts Available for Appropriations
32,280
32,280
32,280 -
Charges to Appropriation (Outflow):
Capital outlay
32,280
32,280
32,280 -
Total Charges to Appropriations
32,280
32,280
32,280 -
Budgetary Fund Balance, June 30 (Budgetary Basis) $
- $
-
- $ -
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ -
187
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PUBLIC RESOURCE GRANTS
YEAR ENDED JUNE 30, 2017
188
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 9,999
$ 9,999
$ 9,999
$ -
Resources (Inflows):
Intergovernmental
40,000
40,000
52,440
12,440
Use of money and property
-
-
(141)
(141)
Contributions
9,510
9,510
10,000
490
Miscellaneous
220
-
460
460
Amounts Available for Appropriations
59,729
59,509
72,758
13,249
Charges to Appropriation (Outflow):
General government
49,730
82,212
87,606
(5,394)
Total Charges to Appropriations
49,730
82,212
87,606
(5,394)
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 9,999
$ (22,703)
(14,848)
$ 7,855
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ (14,848)
188
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 113
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 241,601 $ 241,601 $ 241,601 $ -
Resources (Inflows):
Use of money and property 2,860 2,770 813 (1,957)
Amounts Available for Appropriations 244,461 244,371 242,414 (1,957)
Charges to Appropriation (Outflow):
Community development 60 60
Total Charges to Appropriations 60 60
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 244,401 $ 244,311
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
189
60 -
60 -
242,354 $ (1,957)
zo L4L,354
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HENDERSON / WARDMAN DRAINAGE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 986,903 $ 986,903 $ 986,903 $ -
Resources (Inflows):
Use of money and property - - (8,526) (8,526)
Amounts Available for Appropriation 986,903 986,903 978,377 (8,526)
Charges to Appropriation (Outflow):
Public works 300 300
Total Charges to Appropriations 300 300
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 986,603 $ 986,603
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
190
300 -
300 -
978,077 $ (8,526)
$ 978,077
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
INTEGRATED WASTE MANAGEMENT
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (inflows):
Taxes
Licenses and permits
Use of money and property
Miscellaneous
Budget Amounts
Original Final
$ 3,263,236 $ 3,263,236
1,210,490
34,000
25,890
275,000
Amounts Available for Appropriations 4,808,616
Charges to Appropriation (Outflow):
Engineering and public works 1,273,070
Capital outlay -
Transfers out 350,170
Total Charges to Appropriations 1,623,240
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 3,185,376
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
191
Actual
Amounts
$ 3,263,236
Variance with
Final Budget
Positive
(Negative)
1,235,440
1,134,367
(101,073)
34,000
27,985
(6,015)
30,200
7,172
(23,028)
842,550
754,463
(88,087)
5,405,426
5,187,223
(218,203)
1,243,700
1,167,952
75,748
355,350
355,348
2
350,170
350,170
-
1,949,220
1,873,470
75,750
$ 3,456,206
3,313,753
$ (142,453)
$ 3,313,753
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 42 - TRAFFIC CONGESTION MITIGATION
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 205,874 $ 205,874 $ 205,874 $ -
Resources (Inflows):
Use of money and property 2,710 2,360 676 (1,684)
Amounts Available for Appropriations 208,584 208,234 206,550 (1,684)
Charges to Appropriation (Outflow):
Engineering and public works 250 250
Total Charges to Appropriations 250 250
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 208,334 $ 207,984
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
192
250 -
250 -
206,300 $ (1,684)
zo Zun,suu
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FREEDOM COURTYARD RESOURCE GRANT
YEAR ENDED JUNE 30, 2017
Budget Amounts
Original Final
Budgetary Fund Balance, July 1 $ - $ -
Resources (Inflows):
Use of money and property 30 30
Amounts Available for Appropriations 30 30
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 30 $ 30
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
193
Variance with
Final Budget
Actual Positive
Amounts (Negative)
- (30)
(30)
$ (30)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
JUSTICE ASSISTANCE GRANT
YEAR ENDED JUNE 30, 2017
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)
194
$ 2,144
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 2,539
$ 2,539
$ 2,539
$ -
-
-
25,507
25,507
-
-
(435)
(435)
2,539
2,539
27,611
25,072
-
25,487
25,467
20
-
25,487
25,467
20
$ 2,539
$ (22,948)
2,144
$ 25,092
194
$ 2,144
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
EMERGENCY MANAGEMENT PERFORMANCE GRANT
YEAR ENDED JUNE 30, 2017
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
195
$ (28)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ (30)
$ (30)
$ (30)
$ -
Resources (Inflows):
Intergovernmental
33,450
33,220
33,218
(2)
Use of money and property
-
-
2
2
Amounts Available for Appropriation
33,420
33,190
33,190
-
Charges to Appropriation (Outflow):
Public safety
33,450
33,220
33,218
2
Total Charges to Appropriations
33,450
33,220
33,218
2
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (30)
$ (30)
(28)
$ 2
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
195
$ (28)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HOMELAND SECURITY GRANT - POLICE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ - $ -
$ -
$ -
Resources (Inflows):
Intergovernmental
- -
18,877
18,877
Amounts Available for Appropriations
- -
18,877
18,877
Charges to Appropriation (Outflow):
Public safety
- 28,740
18,914
9,826
Total Charges to Appropriations
- 28,740
18,914
9,826
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ - $ (28,740)
(37)
$ 28,703
Encumbrances
-
Budgetary Fund Balance, June 30 (GAAP Basis)
$ (37)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
USED OIL RECYCLING PROGRAM
YEAR ENDED JUNE 30, 2017
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
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
52,810 52,810 49,811 (2,999)
260 230 (124) (354)
53,070 53,040 49,687 (3,353)
53,050 52,300 45,622 6,678
53,050 52,300 45,622 6,678
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 20 $ 740
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
197
4,065 $ 3,325
$ 4,065
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY IMPACT FEE
YEAR ENDED JUNE 30, 2017
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
198
$ 423,913
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 240,159
$ 240,159
$ 240,159
$ -
Resources (inflows):
Charges for services
50,000
50,000
183,164
133,164
Use of money and property
2,310
2,880
590
(2,290)
Amounts Available for Appropriation
292,469
293,039
423,913
130,874
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 292,469
$ 293,039
423,913
$ 130,874
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
198
$ 423,913
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
POLICE IMPACT FEE
YEAR ENDED JUNE 30, 2017
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
199
$ 232,917
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 112,338
$ 112,338
$ 112,338
$ -
Resources (inflows):
Charges for services
40,000
40,000
120,240
80,240
Use of money and property
1,120
1,440
339
(1,101)
Amounts Available for Appropriation
153,458
153,778
232,917
79,139
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 153,458
$ 153,778
232,917
$ 79,139
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
199
$ 232,917
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ANIMAL CENTER IMPACT FEE
YEAR ENDED JUNE 30, 2017
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
200
$ 86,261
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 51,757
$ 51,757
$ 51,757
$ -
Resources (inflows):
Charges for services
15,000
15,000
34,364
19,364
Use of money and property
530
620
140
(480)
Amounts Available for Appropriation
67,287
67,377
86,261
18,884
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 67,287
$ 67,377
86,261
$ 18,884
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
200
$ 86,261
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PARK LAND ACQUISITION
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Amounts Available for Appropriation
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 215,989 $ 215,749
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
201
1,155,705 $ 939,956
$ 1,155,705
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 84,549
$ 84,549
$ 84,549
$ -
1,440
1,200
(1,840)
(3,040)
130,000
130,000
1,072,996
942,996
215,989
215,749
1,155,705
939,956
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 215,989 $ 215,749
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
201
1,155,705 $ 939,956
$ 1,155,705
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 82-1
YEAR ENDED JUNE 30, 2017
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)
202
$ 13,203
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 13,141
$ 13,141
$ 13,141
$ -
160
160
62
(98)
13,301
13,301
13,203
(98)
$ 13,301
$ 13,301
13,203
$ (98)
202
$ 13,203
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 84-1
YEAR ENDED JUNE 30, 2017
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 Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
203
$ 1,122,223
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$1,118,794
$ 1,118,794
$ 1,118,794
$ -
13,260
12,810
3,719
(9,091)
1,132,054
1,131,604
1,122,513
(9,091)
290
290
290
-
290
290
290
-
$1,131,764
$ 1,131,314
1,122,223
$ (9,091)
203
$ 1,122,223
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2001-01
YEAR ENDED JUNE 30, 2017
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)
130 130
$ 501,506 $ 501,316
204
130 -
497,299 $ (4,017)
$ 497,299
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 495,766 $ 495,766
$ 495,766
$ -
5,870 5,680
1,663
(4,017)
501,636 501,446
497,429
(4,017)
130 130
$ 501,506 $ 501,316
204
130 -
497,299 $ (4,017)
$ 497,299
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE
ETIWANDA EQUESTRIAN FACILITY
YEAR ENDED JUNE 30, 2017
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) $ 677,407
205
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 675,346
$ 675,346
$ 675,346
$ -
8,000
7,740
2,251
(5,489)
683,346
683,086
677,597
(5,489)
190
190
190
-
190
190
190
-
$ 683,156
$ 682,896
677,407
$ (5,489)
Budgetary Fund Balance, June 30 (GAAP Basis) $ 677,407
205
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2004-01 RANCHO ETIWANDA
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
1:
$ 48,457
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 76,963
$ 76,963
$ 76,963
$ -
60
60
48
(12)
77,023
77,023
77,011
(12)
-
28,560
28,554
6
-
28,560
28,554
6
$ 77,023
$ 48,463
48,457
$ (6)
1:
$ 48,457
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006-01 VINTNER'S GROVE
YEAR ENDED JUNE 30, 2017
Budgetary Fund Balance, July 1
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
Original Final
$ 1,848 $ 1,848
100,000 100,000
100,000 100,000
$ (98,152) $ (98,152)
207
Actual
Amounts
$ 1,848
Variance with
Final Budget
Positive
(Negative)
100,000
- 100,000
1,848 $ 100,000
$ 1,848
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006-02 AMADOR ON ROUTE 66
YEAR ENDED JUNE 30, 2017
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)
208
$ 6,084
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 6,070 $ 6,070
$ 6,070
$ -
80 70
14
(56)
6,150 6,140
6,084
(56)
$ 6,150 $ 6,140
6,084
$ (56)
208
$ 6,084
CITY OF RANCHO CUCAMONGA
Non -Major Proprietary Funds
Proprietary Funds are used to account for a government's ongoing organizations and activities that are
similar to businesses found in the private sector. These funds are considered self-supporting in that the
services rendered by them are generally financed through user charges or on a cost reimbursement
basis.
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.
Fiber Optic Network Fund - Accounts for costs associated with the City's existing utility, information
technology and traffic fiber conduits and leases for conduit and fiber access.
209
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF NET POSITION
NON -MAJOR PROPRIETARY FUNDS
JUNE 30, 2017
Assets:
Current:
Cash and investments
Receivables:
Accounts
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
Due to other funds
Total Current Liabilities
Total Liabilities
Net Position:
Net investment in capital assets
Unrestricted
Total Net Position
Total Liabilities and Net Position
Business -Type Activities - Enterprise Funds
REGIS
Fiber Optic
Connect
Network
Totals
$ 70,831
$ 23,626
$ 94,457
39,240
-
39,240
71
16
87
110,142
23,642
133,784
-
4,560,732
4,560,732
-
4,560,732
4,560,732
$ 110,142
$ 4,584,374
$ 4,694,516
$ 309
$ -
$ 309
72,086
-
72,086
72,395
-
72,395
72,395
-
72,395
210
- 4,560,732 4,560,732
37,747 23,642 61,389
37,747 4,584,374 4,622,121
$ 110,142 $ 4,584,374 $ 4,694,516
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
NON -MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
Operating Revenues:
Sales and service charges
Total Operating Revenues
Operating Expenses:
Contractual services
Maintenance and operations
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Interest revenue
Contributions
Total Nonoperating
Revenues(Expenses)
Changes in Net Position
Net Position:
Beginning of Year
End of Fiscal Year
211
Business -Type Activities - Enterprise Funds
REGIS Fiber Optic
$ 114,120 $ 23,750 $ 137,870
114,120 23,750 137,870
500
500
167,618 - 167,618
(53,498) 23,750 (29,748)
89 (108) (19)
89 4,560,624 4,560,713
(53,409) 4,584,374 4,530,965
91,156 - 91,156
$ 37,747 $ 4,584,374 $ 4,622,121
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CASH FLOWS
NON -MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
Business -Type Activities - Enterprise Funds
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 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:
(Increase) decrease in accounts receivable
Increase (decrease) in accounts payable
Increase (decrease) in due to other funds
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non -Cash Investing, Capital, and Financing Activities:
Acquisition of capital assets from City contribution
212
REGIS Fiber Optic
$ 98,370 $ 23,750 $ 122,120
(99,033) - (99,033)
(663) 23,750 23,087
56 (124) (68)
56 (124) (68)
(607) 23,626 23,019
71,438 - 71,438
$ 70,831 $ 23,626 $ 94,457
$ (53,498) $ 23,750 $ (29,748)
(15,750) - (15,750)
23 - 23
68,562 - 68,562
52,835 - 52,835
$ (663) $ 23,750 $ 23,087
$ - $ 4,560,732 $ 4,560,732
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.
213
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2017
Assets:
Current:
Cash and investments
Receivables:
Accounts
Accrued interest
Prepaid costs
Due from other funds
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
Total Liabilities
Net Position:
Net investment in capital assets
Unrestricted
Total Net Position
Total Liabilities and Net Position
214
Computer
Equipment and Equipment/
Vehicle Technology
Replacement Replacement Total
$ 2,691,485 $ 2,669,413 $ 5,360,898
- 29,020 29,020
5,724 4,460 10,184
14,905 - 14,905
30,000 - 30,000
2,742,114 2,702,893 5,445,007
4,768,998 1,621,558 6,390,556
4,768,998 1,621,558 6,390,556
$ 7,511,112 $ 4,324,451 $ 11,835,563
$ 43,775 $ 8,891 $ 52,666
56,760 410,710 467,470
100,535 419,601 520,136
100,535 419,601 520,136
4,712,238 1,210,848 5,923,086
2,698,339 2,694,002 5,392,341
7,410,577 3,904,850 11,315,427
$ 7,511,112 $ 4,324,451 $ 11,835,563
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2017
Computer
Equipment Equipment/
and Vehicle Technology
Replacement Replacement Total
Operating Revenues:
Sales and service charges $ - $ 261,190 $ 261,190
Total Operating Revenues
Operating Expenses:
Contractual services
Maintenance and operations
Depreciation expense
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Interest revenue
Interest expense
Miscellaneous
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
215
261,190 261,190
345,591 31,786 377,377
158,548 187,334 345,882
713,786 363,895 1,077,681
1,217,925 583,015 1,800,940
(1,217,925) (321,825) (1,539,750)
12,146 6,767 18,913
(2,785) (29,658) (32,443)
82,389 82,389
9,361 59,498 68,859
(1,208,564) (262,327) (1,470,891)
30,000 564,160 594,160
- (3,760) (3,760)
(1,178,564) 298,073 (880,491)
8,589,141 3,606,777 12,195,918
$ 7,410,577 $ 3,904,850 $ 11,315,427
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2017
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 out
Cash transfers in
Miscellaneous
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 receivable
(Increase) decrease in prepaid expense
Increase (decrease) in accounts payable
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
216
Equipment
and Vehicle
Replacement
(885,691)
(885,691)
30,000
Computer
Equipment/
Technology
Replacement
$ 232,170
(303,473)
(71,303)
(3,760)
564,160
82,389
T-04 1
$ 232,170
(1,189,164)
(956,994)
(3,760)
594,160
82,389
30,000
642,789
672,789
(3,365,845)
(433,850)
(3,799,695)
(66,268)
(459,905)
(526,173)
(2,785)
(29,658)
(32,443)
(3,434,898)
(923,413)
(4,358,311)
11,718
4,469
16,187
11,718
4,469
16,187
(4,278,871)
6,970,356
$ 2,691,485
(347,458)
3,016,871
$ 2,669,413
(4,626,329)
9,987,227
$ 5,360,898
$ (1,217,925) $ (321,825) $ (1,539,750)
713,786 363,895 1,077,681
- (29,020) (29,020)
(14,905) - (14,905)
(366,647) (84,353) (451,000)
332,234 250,522 582,756
$ (885,691) $ (71,303) $ (956,994)
THIS PAGE INTENTIONALLY LEFT BLANK
217
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.
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.
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.
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.
218
CITY OF RANCHO CUCAMONGA
Agency Funds
(Continued)
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.
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.
Special Tax Refunding Bonds 2015 Fund - Established to account for assessments received for the
Community Facilities District No. 2000-01, Community Facilities District No. 2000-02, Community
Facilities District No. 2001-01 Special Tax Bonds, Series A, Community Facilities District No. 2001-01
Special Tax Bonds, Series, Community Facilities District No. 2006-01, and Community Facilities District
No. 2006-02. This fund accounts for the payment of principal, interest and penalties thereon, upon
presentation of proper coupons.
CFD 2017-01 No. Etiwanda Fund - Established to account for monies deposited by developers for initial
consulting and administrative costs and expenses related to the proposed Community Facilities District
2017-01.
219
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
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
220
Special
Assessment
Assessment
Assessment
Deposits
District 82-1
District 84-2
District 85 -PD
$
8,021,898
$ 47
$ 46
$ 1,501,706
108,355
-
-
3,787
535
-
-
16,934
-
-
-
3,000
$
8,130,788
$ 47
$ 46
$ 1,525,427
$
2,335
$ -
$ -
$ 73,405
17,400
-
-
6,848
8,052,743
-
-
-
58,310
47
46
1,445,174
$
8,130,788
$ 47
$ 46
$ 1,525,427
220
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
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
AD 93-1 Masi
Assessment Assessment Commerce
CFD 88-2 District 91-2 District 99-1 Center
$ 4,434,220 $ 44,263 $ 301,551 $ 510,318
- - 7,746 -
- 324 - -
5,588 81 591 1,004
- - - 242,656
$ 4,439,808 $ 44,668 $ 309,888 $ 753,978
1,755 - -
4,439,808 42,913 309,888 753,978
$ 4,439,808 $ 44,668 $ 309,888 $ 753,978
221
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
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 2003-01 CFD 2003-01 Summit
Series A Series B Redemption
$ 689,365 $ 205,450 $ 382,863
CFD 2000-03
Rancho
Summit
3,779 - 6,210 -
1,356 304 754 -
1,418,246 132,592 7 262,070
$ 2,112,746 $ 338,346 $ 389,834 $ 262,070
2,112,746 338,346 389,834 262,070
$ 2,112,746 $ 338,346 $ 389,834 $ 262,070
222
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2017 (CONTINUED)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
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 Employee
Park Deduction Assessment
CFD 2004-01 Maintenance Account District 82-2
$ 1,982,940 $ 507,148 $ 165,396 $ 5
27,937 4,962 - -
3,885 1,047 - -
1,190,461 - - -
$ 3,205,223 $ 513,157 $ 165,396 $ 5
$ - $ 10,922 $ - $
- 6,524 3,267
3,205,223 495,711 -
- - 162,129
$ 3,205,223 $ 513,157 $ 165,396 $
223
5
5
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2017
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
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
224
Special Tax
Refunding CFD 2017-01
Bonds 2015 No. Etiwanda Total
$ 1,571,007 $ 36,980 $ 20,355,203
100,000 - 219,888
10,626 - 71,307
1,990 81 19,681
776,657 - 4,022,689
$ 2,460,280 $ 37,061 $ 24,688,768
$ - $ 1,796 $ 88,458
- - 35,794
- 35,140 8,087,883
2,460,280 125 16,314,504
- - 162,129
$ 2,460,280 $ 37,061 $ 24,688,768
THIS PAGE INTENTIONALLY LEFT BLANK
225
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
Balance Balance
7/1/2016 Additions Deductions 6/30/2017
Soecial Denosits
Assets:
Cash and investments
$
7,885,992
$
1,425,783
$
1,289,877
$
8,021,898
Receivables:
Accounts
108,757
146,276
146,678
108,355
Taxes
-
548
13
535
Total Assets
$
7,994,749
$
1,572,607
$
1,436,568
$
8,130,788
Liabilities:
Accounts payable
$
5,734
$
595,111
$
598,510
$
2,335
Accrued liabilities
17,500
-
100
17,400
Deposits payable
7,966,114
1,938,528
1,851,899
8,052,743
Payable to trustee
5,401
63,603
10,694
58,310
Total Liabilities
$
7,994,749
$
2,597,242
$
2,461,203
$
8,130,788
Assessment District 82-1
Assets:
Cash and investments
$
47
$
-
$
-
$
47
Total Assets
$
47
$
-
$
-
$
47
Liabilities:
Payable to trustee
$
47
$
-
$
-
$
47
Total Liabilities
$
47
$
-
$
-
$
47
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
$
1,246,683
$
1,543,215
$
1,288,192
$
1,501,706
Receivables:
Accounts
2,518
2,144
875
3,787
Taxes
15,117
16,934
15,117
16,934
Accrued interest
665
3,000
665
3,000
Total Assets
$
1,264,983
$
1,565,293
$
1,304,849
$
1,525,427
Liabilities:
Accounts payable
$
37,406
$
730,804
$
694,805
$
73,405
Accrued liabilities
16,426
6,848
16,426
6,848
Payable to trustee
1,211,151
1,655,958
1,421,935
1,445,174
Total Liabilities
$
1,264,983
$
2,393,610
$
2,133,166
$
1,525,427
226
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2017
CFD 88-2
Assets:
Cash and investments
Receivables:
Accrued interest
Total Assets
Liabilities:
Accounts payable
Payable to trustee
Total Liabilities
Assessment District 91-2
Assets:
Cash and investments
Receivables:
Taxes
Accrued interest
Total Assets
Liabilities:
Accrued liabilities
Payable to trustee
Total Liabilities
Assessment District 99-1
Assets:
Cash and investments
Receivables:
Accounts
Accrued interest
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
AD 93-1 Masi Commerce Center
Assets:
Cash and investments
Receivables:
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Balance Balance
7/1/2016 Additions Deductions 6/30/2017
$
4,445,473
$
36,884
$
48,137
$
4,434,220
2,042
5,588
2,042
5,588
$
4,447,515
$
42,472
$
50,179
$
4,439,808
$
68,511
$
33,968
$
57,811
$
44,668
$
1,120
$
15,910
$
17,030
$
-
$
4,446,395
$
36,884
$
43,471
$
4,439,808
$
4,447,515
$
52,794
$
60,501
$
4,439,808
$
68,235
$
33,563
$
57,535
$
44,263
231
324
231
324
45
81
45
81
$
68,511
$
33,968
$
57,811
$
44,668
$
1,840
$
1,758
$
1,843
$
1,755
66,671
35,730
59,488
42,913
$
68,511
$
37,488
$
61,331
$
44,668
$ 301,023 $ 3,808 $ 3,280 $ 301,551
7,746 - - 7,746
215 591 215 591
$ 308,984 $ 4,399 $ 3,495 $ 309,888
$ 308,984 $ 3,808 $ 2,904 $ 309,888
$ 308,984 $ 3,808 $ 2,904 $ 309,888
$ 504,718 $
287
242,500 _
$ 747,505 $
250,086 $ 244,486 $ 510,318
1,004 287 1,004
170 14 242,656
251,260 $ 244,787 $ 753,978
Liabilities:
Payable to trustee $ 747,505 $ 250,255 $ 243,782 $ 753,978
Total Liabilities $ 747,505 $ 250,255 $ 243,782 $ 753,978
227
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2017 (CONTINUED)
Balance Balance
7/1/2016 Additions Deductions 6/30/2017
CFD 2003-01 Series A
Assets:
Cash and investments
Receivables:
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2003-01 Series B
Assets:
Cash and investments
Receivables:
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2000-03 Rancho Summit Redemption
Assets:
Cash and investments
Receivables:
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2000-03 Rancho Summit Reserve
Assets:
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
$
694,452
$
1,048,739
$
1,053,826
$
689,365
127
3,779
127
3,779
240
1,356
240
1,356
1,417,060
1,532
346
1,418,246
$
2,111,879
$
1,055,406
$
1,054,539
$
2,112,746
$
2,111,879
$
1,054,050
$
1,053,183
$
2,112,746
$
2,111,879
$
1,054,050
$
1,053,183
$
2,112,746
$
207,757
$
195,339
$
197,646
$
205,450
101
304
101
304
132,479
145
32
132,592
$
340,337
$
195,788
$
197,779
$
338,346
$
340,337
$
195,484
$
197,475
$
338,346
$
340,337
$
195,484
$
197,475
$
338,346
$
403,664
$
545,295
$
566,096
$
382,863
2,273
6,210
2,273
6,210
148
754
148
754
3
297
293
7
$
406,088
$
552,556
$
568,810
$
389,834
$
406,088
$
551,802
$
568,056
$
389,834
$
406,088
$
551,802
$
568,056
$
389,834
$ 262,111 $ 248 $ 289 $ 262,070
$ 262,111 $ 248 $ 289 $ 262,070
$ 262,111 $
$ 262,111 $
228
248 $
248 $
289 $ 262,070
289 $ 262,070
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2017
CFD 2004-01
Assets:
Cash and investments
Receivables:
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2000-03 Park Maintenance
Assets:
Cash and investments
Receivables:
Taxes
Accrued interest
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Payable to trustee
Total Liabilities
Employee Deduction Account
Assets:
Cash and investments
Total Assets
Liabilities:
Accrued liabilities
Due to external parties/other agencies
Total Liabilities
Assessment District 82-2
Assets:
Cash and investments
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
Balance Balance
7/1/2016 Additions Deductions 6/30/2017
$
1,946,255
$
2,456,486
$
2,419,801
$
1,982,940
34,647
27,937
34,647
27,937
814
3,885
814
3,885
1,189,450
1,307
296
1,190,461
$
3,171,166
$
2,489,615
$
2,455,558
$
3,205,223
$
3,171,166
$
2,475,814
$
2,441,757
$
3,205,223
$
3,171,166
$
2,475,814
$
2,441,757
$
3,205,223
$
497,049
$
455,120
$
445,021
$
507,148
1,755
4,962
1,755
4,962
287
1,047
287
1,047
$
499,091
$
461,129
$
447,063
$
513,157
$
18,515
$
142,225
$
149,818
$
10,922
6,168
6,524
6,168
6,524
474,408
466,681
445,378
495,711
$
499,091
$
615,430
$
601,364
$
513,157
$
95,438
$
484,127
$
414,169
$
165,396
$
95,438
$
484,127
$
414,169
$
165,396
$
7,733
$
-
$
4,466
$
3,267
87,705
312,995
238,571
162,129
$
95,438
$
312,995
$
243,037
$
165,396
$
5
$
-
$
-
$
5
$
5
$
-
$
-
$
5
$
5
$
$
-
$
5
$
5
$
-
$
-
$
5
229
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2017
(CONTINUED)
Cash and investments
$
Balance
$
70,301
$
33,321
$
Balance
Receivables:
7/1/2016
Additions
Deductions
6/30/2017
Special Tax Refunding Bonds 2015
-
81
-
81
Assets:
$
-
$
70,382
$
33,321
$
37,061
Cash and investments
$
1,490,704
$
1,798,206
$
1,717,903
$
1,571,007
Receivables:
Accounts payable
-
Accounts
34,860
100,000
33,064
-
1,796
-
100,000
Taxes
70,000
6,825
34,860
10,626
35,140
6,825
10,626
Accrued interest
125
426
-
1,991
125
427
$
1,990
Restricted assets:
104,985
$
67,924
$
37,061
Totals - All Agency Funds
Cash and investments with fiscal agents
803,740
29,228
56,311
776,657
Total Assets
$
2,401,695
$
1,840,051
$
1,781,466
$
2,460,280
Liabilities:
10,346,952
$
9,779,290
$
20,355,203
Receivables:
Payable to trustee
$
2,401,695
$
1,838,060
$
1,779,475
$
2,460,280
Total Liabilities
$
2,401,695
$
1,838,060
$
1,779,475
$
2,460,280
CFD 2017-01 No. Etiwanda
Assets:
Cash and investments
$
-
$
70,301
$
33,321
$
36,980
Receivables:
Accrued interest
-
81
-
81
Total Assets
$
-
$
70,382
$
33,321
$
37,061
Liabilities:
Accounts payable
-
34,860
33,064
1,796
Deposits payable
-
70,000
34,860
35,140
Payable to trustee
-
125
-
125
Total Liabilities
$
-
$
104,985
$
67,924
$
37,061
Totals - All Agency Funds
Assets:
Cash and investments
$
19,787,541
$
10,346,952
$
9,779,290
$
20,355,203
Receivables:
Accounts
219,021
148,420
147,553
219,888
Taxes
60,975
71,320
60,988
71,307
Accrued interest
5,270
19,682
5,271
19,681
Restricted assets:
Cash and investments with fiscal agents
4,047,343
32,927
57,581
4,022,689
Total Assets
$
24,120,150
$
10,619,301
$
10,050,683
$
24,688,768
Liabilities:
Accounts payable
$
62,775
$
1,518,910
$
1,493,227
$
88,458
Accrued liabilities
49,667
15,130
29,003
35,794
Deposits payable
7,966,114
2,008,528
1,886,759
8,087,883
Payable to trustee
15,953,889
8,628,502
8,267,887
16,314,504
Due to external parties/other agencies
87,705
312,995
238,571
162,129
Total Liabilities
$
24,120,150
$
12,484,065
$
11,915,447
$
24,688,768
230
RANCHO
CUCAMONGA
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 say about the City's overall
financial health.
Contents
Page
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. 233-237
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. 238-243
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. 244-249
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. 250-251
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. 252-254
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive
annual financial reports for the relevant year.
231
THIS PAGE INTENTIONALLY LEFT BLANK
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z
CITY OF RANCHO CUCAMONGA
Principal Property Taxpayers
Current Year and Nine Years Ago
Source: San Bernardino County Assessor 2007/08 and 2016/17 Combined Tax Rolls
and the SBE Non Unitary Tax Roll; HdL, Coren & Cone
240
2017
2008
Percent of
Percent of
Total City
Total City
Assessed
Assessed
Assessed
Assessed
Taxpayer
Value
Value
Value
Value
Homecoming I at Terra Vista LLC
$ 265,827,407
1.12%
$ 85,710,827
0.44%
Rancho Mall LLC
256,374,242
1.08%
-
0.00%
Prologis California I LLC/Catellus
140,656,508
0.59%
-
0.00%
Frito-Lay North America Inc
122,238,821
0.51%
-
0.00%
WNG Rancho Cucamonga 496 LLC
104,990,488
0.44%
-
0.00%
EQR Fanwell 2007 LP
102,607,760
0.43%
91,749,399
0.47%
GS Rancho LLC
100,007,000
0.42%
-
0.00%
Teachers Insurance and Annuity Assn
90,568,564
0.38%
-
0.00%
Goodman Rancho SPE LLC
88,688,176
0.37%
-
0.00%
Knickerbocker Barrington Place LLC
84,000,000
0.35%
-
0.00%
Victoria Gardens Mall LLC
-
0.00%
239,999,914
1.22%
RREEF America REIT II Corporation TTTT
-
0.00%
95,115,000
0.48%
T-NAPF Meritage Ownership LLC
-
0.00%
84,051,500
0.43%
Calellus Development Corporation
-
0.00%
81,360,054
0.41%
PPF MF 9200 Milliken Ave LP
-
0.00%
73,509,411
0.37%
UDR Rancho Cucamonga LP
-
0.00%
73,156,867
0.37%
Gruma Corporation Mission Foods
-
0.00%
68,672,261
0.35%
ARI-AOB 29 LLC
-
0.00%
67,835,100
0.35%
$ 1,355,958,966
5.71%
$ 961,160,333
4.89%
Source: San Bernardino County Assessor 2007/08 and 2016/17 Combined Tax Rolls
and the SBE Non Unitary Tax Roll; HdL, Coren & Cone
240
CITY OF RANCHO CUCAMONGA
Property Tax Levies and Collections
Last Ten Fiscal Years
Total Collections to Date
Percent
Collected within the
of Levy
Fiscal
Taxes Levied
Fiscal Year of Levy
Collections in
Year Ended
for the
96.91%
Percent
Subsequent
June 30
Fiscal Year
Amount
of Levy
Years
2008
$ 91,354,251
$ 90,692,622
99.28%
N/A
2009
98,855,469
95,515,265
96.62%
N/A
2010
98,181,404
95,149,733
96.91%
N/A
2011
95,051,899
89,513,493
94.17%
N/A
2012
93,318,030
86,742,369
92.95%
N/A
2013
93,235,913
85,131,812
91.31%
N/A
2014
95,016,035
93,063,071
97.94%
N/A
2015
100,428,866
98,457,115
98.04%
N/A
2016
105,120,614
103,112,427
98.09%
N/A
2017
108,069,418
107,991,619
99.93%
N/A
Total Collections to Date
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
241
Percent
Amount
of Levy
$ 90,692,622
99.28%
95,515,265
96.62%
95,149,733
96.91%
89,513,493
94.17%
86,742,369
92.95%
85,131,812
91.31%
93,063,071
97.94%
98,457,115
98.04%
103,112,427
98.09%
107,991,619
99.93%
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
241
THIS PAGE INTENTIONALLY LEFT BLANK
242
CITY OF RANCHO CUCAMONGA
Principal Sales Tax Remitters
Current Year and Nine Years Ago
2017
Business Name Business Cateclory
Anker
Electronics/Appliance Stores
Apple
Electronics/Appliance Stores
Bass Pro Shops Outdoor World
Sporting Goods/Bike Stores
Best Buy
Electronics/Appliance Stores
Chevron
Service Stations
Circle K
Service Stations
Costco
Discount Department Stores
Home Depot
Building Materials
ICL Performance Products
Drug/Chemicals
JC Penney
Department Stores
Jeromes
Home Furnishings
Living Spaces Furniture
Home Furnishings
Lowes
Building Materials
Macys
Department Stores
Meadowbrook Meat Company
Food Service Equip./Supplies
Monoprice
Fulfillment Centers
Parallon Supplies Chain Solutions
Medical /Biotech
Ralphs
Grocery Stores Liquor
Ross
Family Apparel
Sears
Department Stores
Target
Discount Department Stores
USA Gasoline
Service Stations
Vector Resources
Electrical Equipment
Walmart
Discount Department Stores
Walters Wholesale Electric
Plumbing/Electrical Supplies
* Firms listed alphabetically
Source: The HdL Companies; State Board of Equalization
Business Name
Ameron International
Apple
Arco AM PM Mini Mart
Bass Pro Shops Outdoor World
Best Buy
Chevron
Circuit City
Costco
Dan Reshaw Mobil
Day Creek Arco
Home Depot
JC Penney
Kayo Oil
Living Spaces Furniture
Lowes
Macys
Novartis Animal Health
Sears
Shell/Texaco
Southwire
Tamco
Target
Walmart
Walters Wholesale Electric
West End Material Supply
243
2008
Business Category
Contractors
Electronics/Appliance Stores
Service Stations
Sporting Goods/Bike Stores
Electronics/Appliance Stores
Service Stations
Electronics/Appliance Stores
Discount Department Stores
Service Stations
Service Stations
Building Materials
Department Stores
Service Stations
Home Furnishings
Lumber/Building Materials
Department Stores
Medical/Biotech
Department Stores
Service Stations
Energy/Utilities
Heavy Industrial
Discount Department Stores
Discount Department Stores
Plumbing/Electrical Supplies
Building Materials
CITY OF RANCHO CUCAMONGA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Fiscal Year General
Ended Obligation
June 30 Bonds
Governmental Activities
Tax
Capital Allocation
Leases Bonds 1
Loans
Total
Governmental
Activities
2008 $
- $ -
$ 424,060,000 $
21,705,050
$ 445,765,050
2009
- -
413,655,000
20,754,833
434,409,833
2010
- -
404,990,000
20,005,200
424,995,200
2011
- -
395,920,000
19,238,811
415,158,811
2012 3
- -
-
-
-
2013 3
- 2,615,708
-
-
2,615,708
2014 3
- 2,083,890
-
-
2,083,890
2015 3
- 1,564,076
-
-
1,564,076
2016 3
- 1,034,303
-
-
1,034,303
2017 3
- 486,229
-
-
486,229
Notes:
Details regarding the City's outstanding debt can be found in the notes to the financial
statements
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
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.
244
Business -type Activities
Utility Total Total
Percentage
Debt
Revenue Certificates of Business -type Primary
of Personal
Per
Bonds Participation Activities Government
Income 2
Capita 2
445,765,050
8.63%
$ 2,587
- - - 434,409,833
7.91%
2,492
- - - 424,995,200
8.22%
2,420
- - - 415,158,811
8.17%
2,345
- - - -
0.00%
-
- - - 2,615,708
0.05%
15
- - - 2,083,890
0.04%
12
- - - 1,564,076
0.03%
9
- - - 1,034,303
0.02%
6
- - - 486,229
0.01%
3
245
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
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%
-
2015 3
-
-
-
0.00%
0.00%
-
2016 3
-
-
-
0.00%
0.00%
-
2017 3
-
-
-
0.00%
0.00%
-
Notes:
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.
246
CITY OF RANCHO CUCAMONGA
Direct and Overlapping Debt
June 30, 2017
City Net Taxable Assessed Value
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
Cucamonga School District Community Facilities District No. 97-1
Etiwanda 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 Bonds
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
Percentage
Applicable'
0.911%
23.879%
44.623%
98.710%
97.930%
100.000%
67.398%
100.000%
21.530%
68.006%
70.844%
100.000%
100.000%
0.428%
0.123%
100.000%
100.000%
12.031%
12.031%
12.031%
23.879%
40.700%
0.428%
100.000%
33.087%
100.000%
$ 23,741,582,000 2
City
Total Share of
Debt 6/30/17 Debt
74,905,000
682,385
144,865,000
34,592,313
398, 097, 765
177, 643,166
30,358,906
29,967,276
36,305,633
35,554,106
4,780,000
4,780,000
45,995,326
30,999,930
1,685,000
1,685,000
11,885,000
2,558,841
6,290,000
4,277,577
7,850,000
5,561,254
16, 515, 000
16, 515, 000
16,430,000
16,430,000
198,269,059
848,592
97,098,399
119,431
72,049,000
72,049,000
1,170,000
1,170,000
1,164,549,088 435,433,871
399,400,000
48,051,814
379,612,328
45,671,159
73,680,000
8,864,441
10,725,666
2,561,182
7,060,000
2,873,420
34,200,000
146,376
2,950,000 976,067
907,627,994
299,155,000
$ 2,371,332,082
109,144,459
299,155,000
843,733,331
486,229
$ 844,219,560
Notes:
The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable
Includes aircraft values. For 2017, the net taxable value per HdL Coren & Cone (HdL) was utilized in lieu of the Agency Net Valuation
provided by the County of San Bernardino Auditor -Controller. The City believes that the data from HdL provides a more accurate
2 picture for the financial statement reader.
3 Excludes refunding issues dated after 6/30/16. Includes issues to be refunded.
4 Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue obligations. Qualified Zone Academy Bonds
Source: California Municipal Statistics, The HdL Companies
247
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CITY OF RANCHO CUCAMONGA
Pledged -Revenue Coverage
Last Ten Fiscal Years
(In Thousands)
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
2012 indebtedness was transferred to the Successor Agency.
249
Tax Allocation Bonds
Fiscal Year
Ended
Tax
Debt Service
June 30
Increment'
Principal
Interest
Coverage
2008
$ 77,319
$ 6,600
$ 15,600
3.48
2009
77,581
10,405
20,994
2.47
2010
77,255
8,665
20,547
2.64
2011
69,583
9,070
20,122
2.38
2012 2
51,609
9,520
9,950
2.65
2013 2
n/a
n/a
n/a
n/a
2014 2
n/a
n/a
n/a
n/a
20152
n/a
n/a
n/a
n/a
2016 2
n/a
n/a
n/a
n/a
2017 2
n/a
n/a
n/a
n/a
Note: Details regarding the City's outstanding debt can be found in the
notes to the financial statements.
Tax increment figures are net of related pass-through payments.
2 As a result of the dissolution of the Redevelopment Agency on January
2012 indebtedness was transferred to the Successor Agency.
249
CITY OF RANCHO CUCAMONGA
Demographic and Economic Statistics
Last Ten Calendar Years
Calendar
Population
Year
(1)
2007
173,916
2008
175,627
2009
177,051
2010
178,904
2011
169,498
2012
171,058
2013
172,299
2014
174,064
2015
175,251
2016
177,324
Per
Personal
Capita
Income'
Personal
Unemployment
(in thousands)
Income'
Rate
(2)
(2)
(3)
5,076,801
29,191
3.6%
5,167,755
29,425
5.1%
5,080,143
28,693
8.6%
5,377,675
30,059
9.4%
5,190,707
30,624
8.7%
5,341,115
31,224
6.2%
5,335,755
30,968
5.4%
5,402,772
31,039
6.0%
5,365,133
30,613
4.8%
5,317,032
29,984
4.2%
Sources: (1) California State Department of Finance
(2) 2000-2009 Income Data: ESRI; 2010 and later Income Data:
U.S. Census Bureau
(3) California Employment Development Department
250
CITY OF RANCHO CUCAMONGA
Principal Employers
Current Year and Nine Years Ago*
2017
Percent of
Total Number of
Employment Employees,
2.46%
2.31%
1.91%
1.36%
1.05%
0.99%
0.89%
0.67%
0.67%
0.62%
n/a
n/a
n/a
n/a
1,763
1,198
880
942
954
800
n/a
606
n/a
565
561
517
2008
Number of
Employer
Employees,
Rank
Inland Empire Health Plan (IEHP)
2,200
1
Chaffey Community College
2,064
2
Etiwanda School District
1,706
3
Amphastar Pharmaceutical
1,217
4
Alta Loma School District
941
7
City of Rancho Cucamonga
882
5
Southern California Edison
800
6
Big Lots Distribution Center
600
8
Mercury Insurance Company
600
9
Central School District
554
10
West Coast Liquidators
n/a
n/a
Frito-Lay, Inc.
n/a
n/a
CMC Steel Fabricators
n/a
n/a
Percent of
Total Number of
Employment Employees,
2.46%
2.31%
1.91%
1.36%
1.05%
0.99%
0.89%
0.67%
0.67%
0.62%
n/a
n/a
n/a
n/a
1,763
1,198
880
942
954
800
n/a
606
n/a
565
561
517
2008
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 "n/a".
Source: ESRI, Infogroup, Economic and Community Development Department
251
Percent of
Total
Rank
Employment
n/a
n/a
1
2.27%
2
1.54%
5
1.13%
4
1.21%
3
1.23%
6
1.03%
n/a
n/a
7
0.78%
n/a
n/a
8
0.73%
9
0.72%
10
0.67%
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 "n/a".
Source: ESRI, Infogroup, Economic and Community Development Department
251
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