HomeMy WebLinkAbout2007/06/30 Comprehensive Annual Financial ReportCity of Rancho Cucamonga, California
Comprehensive Annual Financial Report
Year Ended June 30, 2007
Prepared by the
City of Rancho Cucamonga
Finance Department
Tamara L. Layne
Finance Director
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2007
TABLE OF CONTENTS
INTRODUCTORY SECTION
Letterof Transmittal.........................................................................................
CityOfficials.....................................................................................................
OrganizationChart...........................................................................................
Certificate of Achievement for Excellence in Financial Reporting ...................
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT...........................................................
MANAGEMENT'S DISCUSSION AND ANALYSIS .........................................
BASIC FINANCIAL STATEMENTS
Government -Wide Financial Statements:
Statement of Net Assets............................................................................
Statement of Activities...............................................................................
Fund Financial Statements:
Balance Sheet - Governmental Funds ......................................................
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets..................................................................
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...............................................................................
Budgetary Comparison Statement (Budgetary Basis) - General Fund.....
Statement of Net Assets - Proprietary Funds ............................................
Statement of Revenues, Expenses and Changes in Fund
Net Assets - Proprietary Funds.................................................................
Statement of Cash Flows - Proprietary Funds ..........................................
Statement of Fiduciary Net Assets - Fiduciary Funds ...............................
Notes to Financial Statements......................................................................
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2007
TABLE OF CONTENTS
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Nonmajor Governmental Funds ....................
Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds:
GasTax................................................................................................................
SB325.................................................................................................................
Recreation............................................................................................................
ParkDevelopment................................................................................................
Beautification........................................................................................................
LightingDistricts...................................................................................................
Landscape Maintenance Districts........................................................................
Transportation...................................................................................................
DrainageFacilities................................................................................................
PedestrianGrant..................................................................................................
Transportation Enhancement Act........................................................................
Community Development Block Grant.................................................................
Assessment Administration..................................................................................
San Sevaine/Etiwanda Drainage.........................................................................
Air Quality Improvement.......................................................................................
South Etiwanda Drainage....................................................................................
Lower Etiwanda Drainage....................................................................................
MeasureI.............................................................................................................
LibraryServices...................................................................................................
Metrolink...............................................................................................................
California Literacy Campaign...............................................................................
Families for Literacy Grant...................................................................................
UsedOil Recycling Grant.....................................................................................
Local Law Enforcement Block Grant....................................................................
COPSProgram Grant..........................................................................................
AB 2928 Traffic Congestion Relief.......................................................................
LitterReduction Grant..........................................................................................
Signal Coordination Grant....................................................................................
Safe Routes to School Program..........................................................................
CongestionMitigation...........................................................................................
Foothill Boulevard Maintenance...........................................................................
Code Enforcement Grant Program......................................................................
Drink, Drive, Lose Grant.......................................................................................
Department of Homeland Security Grant.............................................................
OTSTraffic Safety................................................................................................
Integrated Waste Management............................................................................
Proposition 42 — Traffic Congestion Mitigation....................................................
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2007
TABLE OF CONTENTS
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COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued)
Budgetary Comparison Schedules (Budgetary Basis) - Special Revenue Funds (Continued):
OTS Countdown Pedestrian Signals..................................................................................
Senior Wellness/Transportation Program..........................................................................
Justice Assistance Program...............................................................................................
OTS 2005 State Seat Belt Grant........................................................................................
Biane County Library Grant................................................................................................
Senior Transportation Service............................................................................................
Homeland Security Grant 2005............................................................................
Bicycle Transportation Account Grant................................................................................
Hazard Mitigation Grant Program.......................................................................................
FireDistrict..........................................................................................................................
Budgetary Comparison Schedules (Budgetary Basis) - Capital Project Funds:
Redevelopment Agency - Capital Project .....................................................
Assessment District 82-1..............................................................................
Assessment District 84-1..............................................................................
Assessment District 84-2..............................................................................
CFD2001-01................................................................................................
CFD 2003-01 Project Fund...........................................................................
Public Library Bond Act - 2000.....................................................................
CFD 2003-01 Cultural Center.......................................................................
CFD 2006-01 Vintner's Grove......................................................................
CFD 2006-02 Amador on Route 66..............................................................
Budget Comparison Schedule (Budgetary Basis) — Debt Service Fund:
Redevelopment Agency - Debt Service..........................................................
Combining Statement of Net Assets - Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in
Fund Net Assets - Internal Service Funds .................................
Combining Statement of Cash Flows - Internal Service Funds
Combining Balance Sheet - All Agency Funds
Combining Statement of Changes in Assets and Liabilities -
AIIAgency Funds..................................................................
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2007
TABLE OF CONTENTS
STATISTICAL SECTION
Financial Trends:
Net Assets by Component — Last Five Fiscal Years .................................
Statement of Activities (Condensed) — Last Five Fiscal Years ..................
Fund Balances of Governmental Funds — Last Five Fiscal Years ............
Changes in Fund Balances of Governmental Funds -
Last Five Fiscal Years...............................................................................
Revenue Capacity:
Assessed Value and Estimated Actual Value of Taxable Property...........
Direct and Overlapping Property Tax Rates — Last Five Fiscal Years ......
Principal Property Taxpayers — Current Year and Nine Years Ago ..........
Property Tax Levies and Collections — Last Ten Fiscal Years ..................
Principal Sales Tax Remitters — Current Year and Nine Years Ago .........
Debt Capacity:
Ratios of Outstanding Debt by Type — Last Ten Fiscal Years ...................
Ratios of General Bonded Debt Outstanding — Last Ten Fiscal Years .....
Direct and Overlapping Debt......................................................................
Legal Debt Margin Information — Last Ten Fiscal Years ...........................
Pledged -Revenue Coverage — Last Ten Fiscal Years ..............................
Demographic and Economic Information:
Demographic and Economic Statistics — Last Ten Calendar Years ..........
Principal Employers — Current Year and Four Years Ago .........................
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CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2007
TABLE OF CONTENTS
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STATISTICAL SECTION (Continued)
Operating Information:
Full -Time and Part -Time City Employees by Function — Last Three Fiscal years...............222
Operating Indicators by Function — Last Three Fiscal Years...............................................223
Capital Asset Statistics by Function — Last Three Fiscal Years ..........................................224
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2007
Introductory Section
CITY OF RANCHO CUCAMONGA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2007
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION (Continued)
Operating Information:
Full -Time and Part -Time City Employees by Function — Last Three Fiscal years...............222
Operating Indicators by Function — Last Three Fiscal Years...............................................223
Capital Asset Statistics by Function — Last Three Fiscal Years ..........................................224
January 25, 2008
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, 2007. The Comprehensive Annual
Financial Report consists of three sections: introductory, financial and statistical. The
introductory section includes this transmittal letter, the City's organizational chart and a list of
principal officials. The financial section includes the independent auditors' report, management's
discussion and analysis (MD&A), the basic financial statements, notes to the financial statements,
and combining and individual fund statements and schedules. The statistical section sets forth
relevant financial and non-financial data depicting the City's historical trends and other
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, 2007, are free of material misstatement. The independent audit involved
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; assess the accounting principles used and significant estimates made by management;
and evaluating the overall financial statement presentation. The independent auditor concluded,
based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that
the City of Rancho Cucamonga's financial statements for the fiscal year ended June 30, 2007, are
fairly presented in conformity with GAAP. The independent auditor's report is presented as the
first component of the financial section of this report.
The independent audit of the financial statements of the City of Rancho Cucamonga was part of a
broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor
agencies. The standards governing Single Audit engagements require the independent auditor to
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
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 Management's Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The City of Rancho Cucamonga's MD&A can be found immediately
following the report of the independent auditors.
I. PROFILE OF THE CITY OF RANCHO CUCAMONGA
General Information:
The City of Rancho Cucamonga currently has an estimated population of 172,331 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 retaining sales tax generating businesses to help stabilize the City's financial
base.
Government:
The City of Rancho Cucamonga (the City) was incorporated in 1977 as a general law city under
the provisions of the Government Code of the State of California, and operates under the Council -
Manager form of city government. The City officials elected at large include a Mayor and four
City Council members, a City Clerk and a City Treasurer. The Mayor and Council members are
elected on a staggered basis for a term of four years. There is no limit on the number of terms an
individual can serve as Mayor or as Council members. The Mayor and City Council appoint the
City Manager 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
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District, the Rancho Cucamonga Library and the Rancho Cucamonga
Public Financing Authority. The City provides accounting services to all these agencies.
Additional information on these agencies can be found in Note La. in the notes to the financial
statements.
The City of Rancho Cucamonga is a general law city governed by the State of California
Government Code and local ordinances and provides quality service by blending the talents of
City staff and utilizing other agencies. Certain services necessary to continue the high quality of
life in Rancho Cucamonga such as water, sanitation (i.e., sewage) and police are furnished by the
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
County of San Bernardino and other specialized agencies. The City provides building safety
regulation and inspection, street lighting and beautification, land use planning and zoning,
housing and community development services, maintenance and improvement of streets and
related structures, traffic safety maintenance and improvement, and a full range of recreational
and cultural programs for citizen participation.
The Rancho Cucamonga Redevelopment Agency administers a variety of economic development,
redevelopment, and housing -related programs that support businesses and residents in the City of
Rancho Cucamonga. Established in 1981, the Agency has assisted in the elimination of blighted
conditions, resulting in the development of public facilities and affordable housing projects,
improved infrastructure, and in the creation of a strong local economy through business
attraction/retention and work force development efforts. The Rancho Cucamonga Library
provides current information, formal education support, independent learning opportunities and
life enrichment materials to the residents of the City. The Rancho Cucamonga Public Financing
Authority was established to facilitate the financing and the refinancing of construction,
expansion, upgrading and improvement of the public capital facilities necessary to support the
rehabilitation and construction of residential and economic development within the City.
11. HIGHLIGHTS OF FISCAL YEAR 2006/07
Redevelopment Agency:
Economic Development/Marketing
The Agency's economic development goals continue to focus on job creation; business attraction,
retention and expansion; improving the quality of life for residents and businesses; increasing the
City's tax base; and providing opportunities for public and private partnerships, including private
investment in the community.
Retention/Expansion
The Redevelopment Agency continues to implement programs and activities that assist in the
growth and expansion of the local business community. Some of the efforts undertaken to
facilitate retention and expansion activities have included:
Victoria Gardens Regional Town Center: October 28, 2004 marked the grand opening of the
open-air, lifestyle center offering a mixture of regional and neighborhood retail shopping,
restaurants and entertainment, professional services, a library and Cultural Arts Center (opened
August 2006), and a satellite police facility. This project has had a significant economic impact
on the community, providing approximately 3,000 new permanent full and part-time jobs for
local residents, attracting an estimated 20,000,000 visitors annually, and has generated over a half
million square feet of additional commercial development on adjacent properties. Initially
opening with approximately 70 retail stores and restaurants, the 1.2 -million -square -foot center
now is home to over 150 successful retail operations. The most significant addition to the project
is the new 180,000 -square -foot Bass Pro Shops Outdoor World store, which opened July 18,
2007. The industry-leading retailer features a large selection of outdoor equipment and clothing,
as well as boats and extensive fishing and hunting supplies. Currently, the Rancho Cucamonga
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Bass Pro Shops Outdoor World store is the only one in the State of California. Agency and City
staff continue to meet with the project's developer, Forest City, to plan for the next series of
buildings and outlying lot construction.
Inland Empire Small Business Development Center: The Inland Empire Small Business
Development Center (SBAC) opened its doors in Fiscal Year 1997/98. The center is -a
partnership between the City, Agency, Chamber of Commerce and the Inland Empire Small
Business Development Center, and was created to serve the needs of small businesses in Rancho
Cucamonga. The Small Business Development Center provides free and fee-based confidential,
one-on-one consulting to existing and new business owners/operators. During this reporting
period, the center provided services to over 161 local businesses and held 21 specialty workshops
for the business community.
Business Appreciation Week: For the past eleven years, the Agency has declared one week in
May as Business Appreciation Week. This fiscal year, Business Appreciation Week was held
during the week of May 14th. Street banners saluting Rancho Cucamonga businesses were
installed over major streets, the Chamber hosted a golf tournament followed by an Agency -hosted
night of baseball at the Epicenter. A total of 380 people attended the business appreciation night
at the Epicenter, the City's venue for professional Class "A" baseball. The program was
developed as part of the Agency's ongoing business retention efforts, and to convey the City's
appreciation to all Rancho Cucamonga businesses.
Business Visitations: The Agency has developed an outreach program to create and maintain
contact with local businesses. The Business Visitation Program provides Agency staff members
with an opportunity to meet with business owners/managers and discuss business activities and
any concerns or issues that may be affecting the company, The Business Visitation Program also
allows staff members to find out about a company's particular products and/or services. Meeting
with local companies can also help businesses with their planned expansion activities.
Specifically, as staff members learn of a company's need for expansion, they can often offer
expansion and location advice, and/or suitable sites for relocating within the City.
Visions Newsletter: The Agency continued production and distribution of its quarterly business
newsletter, providing local and targeted businesses with updates on Rancho Cucamonga business
and Agency activities. The newsletter has over 5,000 subscribers throughout the region and state.
Business Connection Network (BCN): Redevelopment staff continues to attend this weekly
Chamber of Commerce networking meeting as a way to support the Chamber and meet with local
business owners. The BCN currently has over 75 participants each week. This effort has been a
successful part of the Agency's ongoing business retention efforts.
Third Party Electrical Certification Program: During the reporting Fiscal Year 2006/07, two
companies have been assisted through the Agency's Third Party Electrical Certification Program.
An additional four companies are currently going through the certification process. This program
was developed to assist local manufacturers in complying with the National Electrical Code
requirement for safety certifications.
Community Facilities District 2001-01 & 2003-01: The Redevelopment Agency worked with
property owners to form two Community Facilities Districts (CFDs) for the construction of public
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
infrastructure needed to develop the eastern portion of the City. Development of this area was
hindered by inadequate infrastructure, too costly to be borne by any one property owner. The
public improvements included construction of major thoroughfares, street widening and
improvements, major storm drain, water, and sewer systems. These improvements were
necessary to develop 300 acres of residential and commercial property located west of 1-15, south
of Base Line Road, east of Rochester Avenue, north of Arrow Highway. The final phase of the
project was completed in September 2006.
Marketing/Attraction
During the past year approximately 225 new businesses began operation in Rancho Cucamonga.
To ensure new business activity, the Agency continues to focus on implementing a wide variety
of business attraction and marketing programs, which include advertising, public relations, and
the promotion of tourism. Some of these efforts have included print advertising with a focus on
tourism related publications, promoting Rancho Cucamonga as a "Gateway to a Southern
California Adventure," due to its convenient location and proximity to regional attractions, e-mail
marketing including a new electronic newsletter, "FastTrack", which is designed to keep business
and industry partners up to date on business-related news and information in the City, an Inside
Rancho website that allows brokers, developers and site selectors to conduct online GIS -based
searches quickly and easily including site-specific demographic information based on 3, 5, 10 and
15 -mile radii, trade shows including attending International Council of Shopping Centers (ICSC)
Trade Show and Leasing Mall Conference in Las Vegas, Nevada, ICSC Western Division
Conference and Deal Making Program in Palm Springs, California, and the International Pow
Wow tourism show in Anaheim, California, and a targeted public relations program through Hill
and Knowlton, an experienced and qualified media and public relations firm.
Affordable Housing
The Rancho Cucamonga Redevelopment Plan identifies a lack of sufficient affordable housing to
meet the needs of the community's low- and moderate -income families, and establishes a goal to
provide for, improve and maintain the City's supply of affordable housing. The Agency's
affordable housing projects provide home ownership and rental opportunities to households at or
below 90% of area median income.
Home Ownership:
In -Fill Projects: Northtown Housing Development Corporation (NHDC) has continued its single-
family in -fill development and down payment assistance programs by leveraging other
public/private funds with Agency funds, and creating home ownership opportunities for lower
income residents. To date, a total of 36 lots have been developed in Phases I through III with
single-family homes. Four existing homes have been acquired and rehabilitated, and have either
been sold or leased to lower income residents. Staff continues to assist NUDC in locating
properties for future affordable housing projects. Because of the housing boom in the City,
available sites for new affordable projects are rapidly disappearing.
First -Time Homebuyers Program: The Redevelopment Agency contracts with Neighborhood
Housing Services of the Inland Empire (NHS) to administer the Agency's First -Time
Homebuyers Program. NHS is a non-profit organization specializing in mortgage assistance
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
programs for lower income families. The First -Time Homebuyers Program provides up to
$80,000 in down payment assistance in the form of a silent second mortgage to qualifying low
and moderate -income families. To date, the program has assisted over 80 families.
Habitat for Humanity: The Agency has appropriated additional funding for a rehabilitated home
project with Habitat for Humanity (Habitat), and staff has located a potential site owned by the
City. Staff will begin negotiating deal terms for an agreement with Habitat during the next
reporting period.
FamilylSenior Housing Rental Opportunities: The Agency continues to monitor affordable family
and senior housing projects that are operated by the National CORE (formerly Southern
California Housing Development Corporation - SCHDC), Northtown Housing Development
Corporation (NHDC), Villa Pacifica Associates and ZINC Housing. Affordable rents for family
and senior housing range from $352-$604 for a studio apartment; $389-$666 for a one -bedroom
unit; and $466-$799 for a two-bedroom unit.
Family Housing
National CORE (formerly SCHDC)
o Rancho Verde Apartments— 104 affordable units — affordability covenants expire
2106.
o Mountainside Apartments — 188 affordable units — affordability covenants expire
2106.
o Monterey Village Apartments — 110 affordable units — affordability covenants
expire 2106.
o Sycamore Springs Apartments — 96 affordable units — affordability covenants
expire 2106.
o Woodhaven Apartments — 117 affordable units — affordability covenants expire
2105.
• NHDC
o Villa del Norte Apartments — 88 affordable units completed 1994 — affordability
covenants expire 2034.
o Las Casitas Apartments — 14 affordable units completed 1997- affordability
covenants expire 2027.
• LINC Housing
o Pepperwood Apartments — 276 affordable units (acquired by LILAC Housing in
May 2006) — affordability covenants expire 2104.
Senior Housing
National CORE (formerly SCHDC)
o Heritage Pointe Apartments — These 48 units, affordable to elderly households
earning not more than 60% of the area median income, were completed in
November 2002. The affordability covenants expire in 2100.
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
• NHDC
o Olen Jones Apartments — Located at the former Alta Loma Packing House site on
Amethyst Avenue, this 96 affordable unit complex, affordable to elderly
households, was completed in May 2004. The affordability covenants expire in
2092.
• Orange Housing Development Corporation
o Villa Pacifica Apartments — These 158 units, affordable to elderly households,
were completed in October 1998. The affordability covenants expire in 2027.
New Project Development
Rancho Verde East Ex ap nsion: In July 2005, the Agency approved a $6.5 million loan to
Southern California Housing Development Corporation for the acquisition of land and
the expansion of the existing Rancho Verde Apartments. The expansion, Rancho Verde
East, will provide 40 three-bedroom units available to large families earning 35%, 45%,
60% and 80% of the area median income for a term of not less than 99 years. The project
is expected to start in 2008.
• Sierra Heights formerly Woodhaven Manor): In September 2005, the Agency approved
a $9 million loan to Southern California Housing Development Corporation to assist in
the acquisition and rehabilitation of Woodhaven Manor, an existing 117 -unit family
apartment project. The project was originally constructed under the California Housing
Finance Authority (CalHFA) HAP Section 8 program, with restrictions set to expire in
2023. The property had been a long-standing concern of the City due to public safety
issues surrounding tenants and property maintenance. Since acquisition, the developer
has completed exterior and interior improvements, including new energy efficient
windows, cabinet and flooring upgrades, and the installation of heating and air
conditioning units. New construction of a new community building, which will provide
recreation and social services to the tenants and a new secured parking area, will enhance
the project. The project has also been enrolled in San Bernardino County's Multi -family
Crime Free program. Through the Agency's Regulatory Agreement, the affordability
term will be extended to not less than 99 years.
Pepperwood Apartments: In May 2005, the Agency approved an $18.5 million loan
agreement with ZINC-Pepperwood Housing for acquisition and rehabilitation of the
Pepperwood Apartments, an existing 230 -unit family apartment project. The developer
also received an award of 4% Tax Credits from the California Tax Allocation Committee
in July 2006. The property provides studio, one- and two-bedroom apartments for
families earning 35%, 45% and 60% of the area median income. Under the regulations
of the various funding sources, the developer has retained a relocation consultant to
provide services for relocation of tenants whose incomes exceed 60% of the area median
income. Relocations are being processed under the City/Agency Relocation Guidelines
and State Regulations, in accordance with the Pepperwood Relocation Plan. The
relocation of over -income tenants was completed by late December 2007. Under the
Agency's regulatory agreement, the units will remain affordable in perpetuity or not less
than 99 years.
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
San Sevaine Villas: In August 2005, the Agency approved a loan agreement with
Northtown Housing Development Corporation for land acquisition and construction of
approximately 220 affordable family units that will be located at the southwest corner of
Foothill Boulevard and East Avenue. The $40.7 million loan commitment will be paid
over the next three years. An initial disbursement of $8.3 million will be made to acquire
the 14 -acre parcel and provide reimbursement of pre -development expenses to the
developer. The final disbursement is contingent upon City approval of the project
through the entitlement process and the start of construction, estimated to occur in early
2008. Under the Agency's regulatory agreement, the units will remain affordable for not
less than 99 years.
Foothill Village Project: During this reporting period, an Exclusive Negotiating
Agreement (ENA) with Rancho Family Apartments, L.P., formerly known as Workforce
Homebuilders (the "Developer"), was approved for an affordable family housing project
generally located at the northwest corner of Foothill Boulevard and Center Avenue. In
partnership with the Developer, a total of 10.5 acres was acquired for the mixed -income
project, which may also include commercial retail buildings fronting Foothill Boulevard.
Construction is scheduled to begin March 2008, with completion anticipated in July
2009.
• Inclusionary Housing: At the direction of the Housing Subcommittee, Agency and City
Planning staff have drafted an Inclusionary Housing Ordinance. The drafted ordinance
was reviewed and will be discussed with the Agency's Housing Subcommittee. It is
anticipated that, if approved by the subcommittee, Agency staff will introduce the draft
ordinance to builders and developers at a December 2007 workshop.
Caaital Improvements
The Agency is responsible for the development of several capital improvement projects to help
eliminate blighted conditions within the community, and to encourage additional investment by
the private sector.
Upper Cucamonga Storm Drain and Hellman Avenue Widening Improvements: Plans and specs
were completed during this reporting period and the project is in plan check with San Bernardino
County Flood Control. The project will require a National Permit from Army Corps of Engineers
and a Water Quality Permit through the State of California, both of which are in process. Agency
participation is limited to funding a portion of the construction of the project and right-of-way
acquisition south of Foothill Boulevard. This project will enlarge the existing channel and storm
drain at a point along the railroad right of way, west of Vineyard Avenue to Base Line Road;
west along Base Line Road to Roberds Street; and north westerly on Roberds Street to Amethyst
Street. New pipe will be installed in Amethyst Street, from Roberds Street to 19th Street. Phase I
of the project includes construction from Vineyard Avenue to east of Hellman Avenue. Phase II
of this project includes construction east of Hellman to 19th Street. The project will provide much
needed flood protection for businesses and residences, which are located in the area.
Foothill Boulevard Improvements: Improvements to Foothill Boulevard, the City's primary
commercial corridor, include general street widening; replacement and lengthening of the Baker
Street bridge/overpass; and Phase III of the Foothill Median installation program between Grove
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Avenue and Vineyard Avenue. Approval for construction of the Welcome Archways is
anticipated to come in December 2007, and the project will take approximately two years to
complete. This project will widen and beautify this portion of Foothill Boulevard, which serves
as the City's western gateway.
Etiwanda/San Sevaine Regional Storm Drain: The Redevelopment Plan identified a need for
flood control infrastructure in the Project Area. In 2001, the Redevelopment Agency entered into
an agreement with San Bernardino County Flood District in which the Agency agreed to fund a
portion of the construction costs related to the San Sevaine Channel, Upper Etiwanda Creek
proj ect. Completion of this important flood control project will allow many acres of
underutilized and vacant residential, commercial and industrial land along the eastern borders of
the Project Area to develop and improve. Due to rising construction costs and a loss of funding
from the Federal Bureau of Reclamation, the Agency and Flood Control District amended their
Agreement in June 2005 to increase the Agency's contribution from $16 million to $20 million.
The amended Agreement also recognizes three systems identified in the City of Rancho
Cucamonga's Master Plan Storm Drains that qualify as regional facilities, and that can be
constructed utilizing the Agency's Regional Facilities funds. The Upper Etiwanda Creek system
of the San Sevaine Channel project is nearing completion. The Channel, which will connect the
Etiwanda Creek system to the remaining phases of the channel system to the south, is anticipated
to be completed in spring 2009.
1-15/Base Line Interchange: The preliminary study to widen the on- and off -ramps at Base Line
Road and the 1-15 Freeway was completed in February 2002. Staff is currently working on
advance right -of way acquisition. The environmental impact report is also underway and should
be finished by June 2007. This project will improve traffic circulation for on- and off -ramps at
Base Line Road, which have experienced increased congestion due to commercial and residential
development within the Redevelopment Project Area.
1-15/Arrow Route Interchange: Staff is currently working on advance right-of-way acquisition
for a proposed interchange at Arrow Route and the 1-15 Freeway. Staff has finalized a Purchase
and Sale Agreement with O&S Holdings for several of the required properties and continues
negotiations with other landowners along the proposed path. This project will add an on- and off -
ramp in the City's primary industrial area, allowing for improved access to and from the freeway.
It will also help to reduce traffic congestion at adjacent interchanges. Staff will be contracting
with the engineering firm of Lim & Nascimento to prepare a Project Report and Environmental
Documents as required for the interchange. These tasks will establish the final design parameters
for the interchange.
Installation of conduit for a fiber-optic rind: Phase I of this project is now complete, connecting
four City facilities including the City Yard, Library, Senior Center and San Bernardino Road Fire
Station #172. Phase 11 was completed in February 2005, and connects Central Park, Day Creek
Fire Station #173, the Victoria Gardens Cultural Center and Police Substation with the City's
broadband communications network. Phase III of the project will complete the fiber-optic
"redundant loop," thus providing additional safety to the City's data network, should be
completed in 2008.
Haven Avenue Railroad Underpass/Grade Sgparation: The Haven Avenue Railroad
Underpass/Grade Separation will create a rail bridge and vehicle under -crossing, improving
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
safety and traffic circulation along Haven Avenue. Right-of-way acquisition began in November
and the design phase of the project is now complete. Utility relocations, which need to be done in
advance of project construction, begin in 2006. Construction bidding should be complete in
Fiscal Year 2007/08.
Victoria Gardens Cultural Center: The Agency funded the design and initial grading of this
facility, which includes the 536 -seat Lewis Family Playhouse, library and meeting/banquet
facilities. In addition to headline performers and touring specialty shows, the Lewis Family
Playhouse will be home to the Main Street Theater Company, the newest professional theater
company in the Inland Empire. This professional theater company will produce several "Theater
for Young Audience" productions each season. In August 2006, the Center opened its doors, and
continues to meet the economic strategic goal to improve cultural amenities for residents.
San Bernardino Station (#172) Relocation: Staff is currently working with Fire District staff to
identify and secure a new location for Station #172, currently located on San Bernardino Road.
This relocation effort is part of the District's plan to re -align its resources to better serve the
southwest portion of the City. If staff are not able to identify a new location, a new structure will
be constructed at the current site.
Fire Headquarters Facility: In preparation of future construction of a fire headquarters building,
the Agency acquired approximately one acre of land located at Civic Center Drive and Utica
Avenue in March 2002. The site was used as a temporary location for the Police Department
while the third floor of the Police Facility was under construction. The City has completed the
design of the facility and is now in the construction document phase.
Community Park at 9t" & Madrone: A vacant 3.4 -acre parcel was purchased during the prior
reporting period for the future development of a community park at this location. It is anticipated
that the new community park will create additional recreational opportunities for nearby residents
in an underserved neighborhood. Due to the potential historic relevance of some existing
structures on the property, Agency staff will begin to evaluate the structures and examine ways
that the structures may be memorialized as part of the new park. It is anticipated that at the
conclusion of this process, the site will be turned over to the City for future development.
Engineering/Public Works:
The Engineering/Public Works Division continues to fulfill its mission of providing effective and
efficient stewardship of the City's public works infrastructure. The Division is comprised of one
lead section, the Engineering Administration Section headed by the City Engineer, and eight
subordinate sections. The following provides highlights of the major accomplishments achieved
during the reporting period and a description of the major capital projects completed.
Engineering Administration Section
In addition to overseeing the operations of the Engineering/Public Works Division's 245 full-
time, part-time, and contract employees and $96 million combined operating and capital budgets,
the Engineering Administration Section managed several significant initiatives and projects this
year. Key items this year included oversight of the Red Hill Cut-Thru Traffic Study and the
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Central Park Phase 11 Study, completion of the Maloof greenbelt, the Hellman Storm Drain
Project, the Bluegrass Landscape Project and the kick-off of the Comprehensive Traffic
Congestion Mitigation Plan Study. Administration also worked on implementation of cost
containment strategies for the City's landscape and lighting assessment districts, exploration of
opportunities for future parkland acquisitions, expansion of the Municipal Utility's customer
base, and continued environmental review/design of several multi-year capital projects of city-
wide/regional significance, such as the Foothill Boulevard Widening Project (Grove Avenue to
Vineyard Avenue), Haven Avenue Grade Separation Project, and Base Line/1-15 Interchange
Improvements.
Capital Improvements Section
The Capital Improvements Section is responsible for 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 & gutter, sidewalks,
landscape & irrigation, storm drains, traffic signals, City buildings, and park facilities. A listing
of the capital projects constructed this year is detailed under Fiscal Year 2006107 Capital
Projects.
Transportation Development Section
The Transportation Development Section oversees the design, installation, operation and
maintenance of the City's traffic circulation and traffic control facilities, traffic studies, traffic
counts, traffic permit issuance, and investigation of citizen concerns. Significant
accomplishments this year included the Citywide Emergency Vehicle Preemption Project,
installation of 8 Solar Powered Radar Speed Signs, coordination of the Red Hill neighborhood
traffic issues, research and continued activity on neighborhood permit parking programs, and the
development of a Comprehensive Traffic Congestion Mitigation Plan scheduled for completion in
Fiscal Year 2008/09,
Park Development Section
The Park Development Section oversees the design and construction of the City's parks and
recreational facilities, administers the Americans with Disabilities Act (ADA) Transition Plan and
administers park and recreation related grants. The primary areas of focus this year have included
the design and construction of three new neighborhood parks; the design and bidding of the Old
Town Park Improvement project and the Central Park Playground project; and the initial planning
of Phase 11 of the Central Park project, which will include an Aquatics Facility, Service Yard and
additional open space.
Land Development Section
Land Development is responsible for the review and conditioning of proposed developments, as
well as the technical plan check, permit issuance, and construction inspection of developer -
funded public improvements such as paving, curb & gutter, sidewalks, landscape & irrigation,
storm drains, traffic signals, and park facilities. Noteworthy accomplishments for this year
include review of the 632 unit Rancho Etiwanda Estates and 358 unit Pulte Homes developments,
as well as review of the Pulte neighborhood parks that are part and parcel to their residential
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
development project. This Section has also been actively reviewing the public infrastructure
improvements that are occurring on both Haven Avenue south of Foothill, and Foothill
Boulevard, west of Cucamonga Creek.
Integrated Waste/NPDES Section
The Integrated Waste/NPDES Section is charged with administering the City's environmental
programs that aim to encourage the preservation of natural resources and prevent stormwater
pollution, thereby ensuring compliance with the NPDES (National Pollutant Discharge
Elimination System) and AB 939 (Recycling Bill) mandates. Highlights for this year include the
establishment of an Automated Green Waste Program, continued expansion of the Commercial
Recycling Program including waste audits, expansion of the Construction and Demolition and
Multi -Family Recycling Programs, the establishment of a new base year by completion of a new
base year study approved by the California Waste Management Control Board for AB 939
requirements, and implementation of all NPDES MS4 pen -nit requirements when industrial and
commercial NPDES inspections were conducted.
Municipal Utility Section
The Rancho Cucamonga Municipal Utility (the Utility) functions as a "spot utility" providing
electric service to a limited number of new commercial developments including and surrounding
the Victoria Gardens Regional Center. The Utility celebrated the two-year anniversary of its
operational status at the close of Fiscal Year 2005/06. Within this fiscal year, the Utility
significantly expanded its customer base with the additions of Winery Estate Marketplace,
Stadium Business Plaza, Rochester Business Park, and tenant additions at Victoria Gardens,
Victoria Gateway, and Foothill Crossings. Additionally, the Utility Section executed a Line
Extension Agreement with Bass Pro Outdoor World, negotiated long-term energy contracts,
developed a Mutual Aide Agreement with other spot municipal utilities, initiated the first phase
of a Remote Metering Program, and participated in the California Public Utilities Commission's
Municipal Departing Load/Cost Responsibility Surcharge Working Group to develop the cost
allocation methodology for "exit fees."
Public Works Section
The Public Works Section is headed up by the Public Works Administration Group which is
charged with the management of three subordinate groups: 1) Facilities; 2) Street/Fleet/Storm
Drain; 3) Parks/Landscape. As a whole, the Public Works Section maintains the City's growing
infrastructure of buildings, streets, storm drains, parks, and landscape improvements. Significant
accomplishments for each of Public Works' various groups are detailed below:
• Facilities Maintenance Group.- The primary areas of focus this year included the
installation of a more energy efficient HVAC system at the Civic Center, an electrical
upgrade at both Lions Center to make the buildings capable of switching to generator
power during an emergency, and the repainting of the Archibald Branch Library,
• Streets, Fleet and Storm Drain Maintenance Group., This group completed several
important items including phase 3 of the Street Name Sign Replacement Program;
implementation of improvements in both the Public Works Safety and Training Program
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
and the City's Cost Recovery Program; the purchase and operation of the City's first
Compressed Natural Gas (CNG) street sweeper; an award of 2 grants to assist in the
purchase of 6 additional CNG vehicles and the design of a CNG fueling facility; and the
design of above ground storage tanks for fuel.
Parks and Landscape Maintenance Group: Noteworthy accomplishments include
renovation of the Etiwanda Creek Dog Park; field rehabilitation at Windrows Park; the
addition of the Day Creek Boulevard median to the Annual Holiday Lighting Project; and
an irrigation retrofit project at Kenyon and Milliken Parks; and implementation of a new
tree inventory system.
Fiscal Year 2006/07 Capital Projects
The following are some of the key capital projects were completed during Fiscal Year 2006/07:
• Base Line Road Storm Drain Improvements and Pavement Rehabilitation from Ramona
to Hermosa
• Milliken Avenue Pavement Rehabilitation from 4th to 61h Street
• Base Line Road Street Light and Sidewalk Improvements
• Foothill Boulevard Improvements from Rochester to I-15 Freeway
• Heritage Park Bridge Maintenance and Rehabilitation Project
• Base Line Road Traffic Signal Interconnect System from Alta Cuesta to Etiwanda
Avenue
• Etiwanda Avenue at Church Street Traffic Signal Improvements
• Haven Avenue Street Widening and Storm Drain Improvements from Base Line Road to
North of 19th Street
• Highland Avenue Tree Screen from East of Milliken to Rochester
• Base Line Road Pavement Rehabilitation from Carnelian to Lion
• Archibald Avenue Pavement Rehabilitation from 19th Street to Banyan Street
• Beryl Street Pavement Rehabilitation from Cielito Street to 19th Street
• Marketplace Properties and Victoria Gardens South Parcel: 12KV Electrical Distribution
Prcj ect
• City Facility Automated External Defibrillator Program (AED)
• Traffic Signal Emergency Vehicle Pre-Emption (EVP) Upgrade
* FY 2006/07 Local Street Pavement Rehabilitation — Slurry Seal in Various Locations
Planning:
The Planning Department processed a wide variety of projects during the 2006/07 fiscal year.
The following are the highlights of those activities.
Current Planning
In Current Planning, a number of major development projects, permit entitlements and special
projects were processed ranging from General Plan Amendments to Home Occupation Permits.
Approximately 3,900 construction plan checks were completed.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Major development projects that were processed and/or inspected included:
• New shops at Victoria Gardens including: Bass Pro Shop, Crate and Barrel, West Elm,
Anthropologie, Flemings, and Harry's Pacific Grill.
• Rancho Etiwanda Estates (367 homes).
• Shea Homes (3 10 condominiums).
• Sycamore Villas (206 condominiums).
• Foothill Arbors (Office and Residential),
• Haven Park (NWC of 4th and Haven) — 113 room hotel, 150,000 square feet of office
space, 28,000 square feet of commercial space.
• Signature Center (4t' Street, between Buffalo and Richmond) — 118,000 square foot retail
center.
• Victoria Promenade (NEC of Foothill and Rochester) — 112 room hotel, 71,000 square
feet of office and retail.
• Homes, Condos and Apartments — 537.
The Current Planning section was also involved in the following special projects:
Development Code: Various amendments to zoning regulations and standards.
Comprehensive revisions are also being made to the City's Zoning Ordinance to bring it
into consistency with the General Plan and will be coordinated with our comprehensive
General Plan Update,
Pacific Electric Inland Empire Trail: We continue to seek grant funding for the
remaining sections of the trail. Completed sections of the trail will be open to the public
in October, 2007.
Historic Preservation
Historic Preservation activities included the following:
• The Roberds House property was designated a Landmark.
• Two Mills Act Contracts were initiated (Roberds House and Minor House).
• Two Landmark Alterations were processed.
• Historic Pacific Electric Depot — Coordination with Architect for ongoing management of
additional cleanup and debris removal on the project site and preparation of the structural
engineering plans relating to the proposed preservation efforts. Made contact with
SANBAG for permission to designate the Depot on the National Registry, initiate process
for acquisition of the Etiwanda Depot site with SANBAG, Re -circulated bids for the
Depot roof restoration project and seismic retrofit.
• Chaffey-Isle House - Continued monitoring of construction activity on the restoration of
the Chaffey-Isle House, The City entered into additional contracts with Watson Painting
Corporation for interior improvements, which includes structural repair, drywall &
insulation.
• Norton -Fisher House - The restoration was completed during this program year and the
tenant occupied the building.
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
• Johnston House —Working with the developer in researching alternatives to demolition of
the historic house,
• Updating the Historic Preservation Ordinance to include language to create Historic
Districts and to be consistent with current case law and conformance with State Law and
Federal Law.
• Historic Preservation Ordinance- Kickoff meeting with Landmark property owners and
Stakeholders group identified.
• The Historic Preservation long term goals (12-24 months) for our Historic Preservation
Program were drafted and presented to the Etiwanda Historic Society and presented at the
Joint City Council/Planning Commission meeting.
• Finalized Plaque program for 2006-2007 budget year (approximately 20 properties
received plaques and 6 locations installed with plaques/boulders.
Archive Center ongoing updating and cataloging, and creating new matrix for locating
and identifying historic resources.
• Completed the annual Mills Act Contract Monitoring.
Advance Planning
The Advance Planning section was involved in processing the following special projects:
• One Development Agreement (ongoing).
• One annexation (ongoing).
• Three Development District Amendments (one ongoing).
• Two environmental impact reports (one ongoing).
• Eight General Plan Amendments requested during this program year and three processed.
• Two Development Code Amendments.
• Ten County referrals (County Applications within our Sphere of Influence).
• Selection of consultant for the General Plan 2011 update, including the Housing Element
update.
Community Development Block Grant Administration
The Community Development Block Grant (CDBG) program met the goals of the Consolidated
Annual Action Plan of the 2006/07 program year through the Capital and Facility Improvement
Program activities listed below:
The repair or replacement of 3,250 square feet of sidewalk throughout target
neighborhoods.
The removal of 80,040 square feet of graffiti throughout target neighborhoods.
The retrofitting of 38 handicap ramps to meet new federal regulations.
The activities of the City Home Improvement Program included assisting 47 households through
42 emergency grants, 2 grants and 4 loans. The Old Timers Foundation Home Maintenance
Program assisted 49 households with minor home repairs.
Public Services Programs included the Foothill Family Shelter, House of Ruth, Camp Fire USA,
West End Hunger Program, Inland Fair Housing and Mediation Board Fair Housing Program,
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Old Timers Foundation Senior Nutrition program, Rancho Cucamonga Public Library Family
Literacy program, Project Sister< YMCA Senior Transportation, Hope Through Housing assisted
550 individuals And Northtown Collaborative.
The administrative function completed the Consolidated Annual Performance and Evaluation
Report (CAPER) for reporting projects completed during the 2006/07 program year, and the
Annual Action Plan for proposed projects to be undertaken during the 2007/08 program year.
Building and Safety:
The Building and Safety Department provides plan checking, inspection and permit activities for
construction projects to meet State Model Codes including building, fire, ADA, energy, grading,
plumbing, mechanical and electrical codes. The department provides code enforcement of
municipal code and property maintenance standards in a coordinated environment.
Building and Safety continues to enhance the use of permit software to help expand its use to on-
line permit processing and to an interactive voice response system so customers can access permit
and inspection information 24 hours a day, 7 days a week. This department conducted over
68,000 inspections and issued almost 6,700 permits during the 2006/07 fiscal year. This
department continues to enhance the current software program to provide additional features and
services to our customers. Currently this department is in the process of implementing an E -
Payment feature that will allow customers the ability to pay for permits online.
Building and Safety continues to improve communication with our customers by enhancing
public relations through website redevelopment, creation and design of an informative department
brochure, and the publication of a quarterly newsletter
Building InsDection
To maintain the required inspection service for the large increase of permit activities, additional
contract inspectors were hired in order to maintain a 24-hour tum -around time for inspection
requests, A Senior Inspector was appointed to supervise part of the inspection unit.
Plan Check and Sun -Dort Services
The Permit Section had an upgraded position to oversee the operation at the permit counter. The
Department continues to utilize more consultants for plan check work. The additional help has
provided a smooth permit process for the large increase in the number of projects.
Fire Construction Services
Unique to Rancho Cucamonga is the Fire Construction Services section located within Building
and Safety. On behalf of the Rancho Cucamonga Fire Protection District, Fire Construction
Services performs all development and technical review related to fire codes and standards for
new proposed projects, plan review and permit issuance of all fire protection systems (automatic
fire sprinklers, fire alarms/monitoring systems and hood suppression systems) and the section
provides all fire inspections for new construction.
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Additionally, specific Building and Safety staff members have been available to visit existing
businesses that are interested in relocating their business to Rancho Cucamonga. These staff
members provide technical information to the business owner as well as assess for building code,
fire and electrical requirements. This personal on-site visit ensures the potential customer that all
significant items will be addressed and completed prior to the intended Grand Opening.
Code Enforcement
This section continues to provide services for enforcing requirements of municipal code, property
maintenance standards, zoning related issues, and works with other city departments in the areas
of promoting and educating the general public to maintain healthy, safe, clean living and working
environments.
During Fiscal Year 2006/07, Code Enforcement implemented three new programs to benefit the
residents of Rancho Cucamonga; volunteer program, shopping cart retrieval, and extended
services to 7 -days a week. In addition, they continued their successful neighborhood clean-up
efforts by assisting over 210 residents and collecting approximately 36 -tons of garbage.
Community Services:
The Community Services Department continued its successful efforts to offer residents of the
City of Rancho Cucamonga opportunities to relax, learn, get physically fit, make new friends and
much more. Well over 5,870,000 visits were made to the City's recreational facilities and parks
during the year as youth and adults alike made positive use of their leisure time. The following
information provides highlights of program areas within the Department and major
accomplishments that occurred during the reporting period.
Senior & Human Services—for the best years of your life
The motto of the James L. Brulte Senior Center is: Stay healthy ... Live longer! Annually,
thousands of seniors embrace this recipe for their own lives and become active participants at this
vibrant facility. Through their participation at the Senior Center seniors contribute to a
stimulating social environment, mixed with an invigorating dose of fitness, culture, education,
nutrition, travel, and health and wellness opportunities; all ingredients crucial in helping to keep
seniors healthy, and alive longer, while maintaining a quality of life.
At the core of the Senior Center's expansive program listing is the daily nutrition program,
which provides low cost hot meals to over 250 seniors daily at the Center and in their homes.
This popular nutrition program is offered Monday through Friday through a cooperative
agreement with the Old Timers Foundation. Over 60,000 meals were prepared at the Senior
Center this past fiscal year.
Many of those seniors that participate in the daily luncheon and other activities are brought to the
Center through a free transportation program provided by the Rancho Cucamonga/Fontana
Family YMCA. Last year this valuable van service transported 17,328 seniors to and from the
Senior Center.
The James L. Brulte Senior Center provides a wide selection of activities, classes, and services,
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
guaranteeing something for everyone. Each week over 100 various exercise, craft, education, and
lecture classes are available; most are available at no or low fees. The most unique program
offered at the Senior Center is the Wellness Pass Exercise Program. Through a dedicated fitness
space offering both aerobic and weight training machines over 1,100 eager seniors are registered
with over 120 in attendance every day.
This last year saw the 20 -member Senior Advisory Committee address many significant issues
and needs of fellow seniors in the community. On the top of that list was their most important
work to raise funds for the homebound meal program to ensure that over 80 seniors per day
receive a hot and nutritious meal, The Committee was also responsible for the development of a
Senior Advisory Committee Brochure, new program development, continued Legacy Tree
fundraising efforts to support the Wellness Pass senior exercise program and the successful
Senior Center Gift Shop.
The senior citizen LINK program is offered to homebound and isolated seniors. Through this
program volunteers place weekly calls making a connection with isolated and homebound
seniors. This past year 66 callers kept in touch weekly with over 300 homebound seniors.
Cultural/Performing Arts —providing professional entertainment and cultural opportunities for
all ages
The long awaited and much anticipated Victoria Gardens Cultural Center officially opened to
the public on August 19, 2006, following a private donor and highly celebrated dedication event
on Friday, August 18"'. Fulfilling a long time dream of the City, the Cultural Center's Lewis
Family Playhouse has established itself as a premier destination for theatre and family
entertainment in the Inland Empire. This award-winning facility serves as one of the major
anchors to the Victoria Gardens Regional Town Center and is the first venue of its kind in the
nation. Since the opening of the Cultural Center over 100,000 people have walked through the
lobby doors to attend a show, a class, an event, a private rental event or merely wandered in to
discover the Center for the first time.
The Cultural Center is comprised of the Paul A. Biane Library at the Cultural Center ... where
dreams are born ... which opened with a collection of over 100,000 print and non -print materials;
the Lewis Family Playhouse at the Center ... where dreams come to life ... provides seating up
to 560 audience members for professional and community productions and events; and
Celebration Hall at the Cultural Center ... where dreams are celebrated ... provides a much
needed multi -functional event,, meeting and classroom space for the community.
The Lewis Family Playhouse offers a complete season of entertainment for youth, family and
adult audiences. During 2006/2007, the City presented 30 shows including theatre, concerts,
comedy, dance, puppetry, and acrobats, along with headline acts such as Sheena Easton, The
Manhattan Transfer and The Smothers Brothers. Families enjoyed attending productions by the
City's own professional "Theatre -for -Young -Audiences" (TYA) company, The MainStreet
Theatre Company. In its inaugural season the MainStreet Theatre Company produced three
plays based on popular children's literature. These included: "Miss Nelson is Missing!"
"Seussicar" and "Charlotte's Web" to great public acclaim. Additionally, the City's blossoming
4 -year old community theatre program finally found its permanent home at the Playhouse and
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
presented its first full season of shows including such theatre classics "Our Town" and "Big
River." Total Lewis Family Playhouse 2006/07 season audience attendance was 47,032.
The City's Theatre Arts Academy program continued its growth and success as it moved into
the Cultural Center in the fall of 2006, after its first year of operation at the City's temporary
Theatre Arts Center on Arrow Route. A variety of performing arts classes range from Youth
Theatre to Adult Improv, with programs specifically geared for youth (ages 5 and up), teens and
adults. Classes were held Mondays through Thursdays in the afternoons and evenings in
Celebration Hall.
The Cultural Center's Bank of America Imagination Courtyard hosted a variety of events
during the Center's first year including the Grand Opening Celebration, a 9/11 Candlelight Vigil,
the Annual Chamber of Commerce Grape Harvest Festival, Founders Day Business Expo along
with other private events. Additionally, the Cultural Center offered courtyard activities
complimenting theatre productions including a Japanese Festival, Bluegrass Festival and
ShowBiz Kids Festival, all sponsored through a generous Promoting Arts and Literacy (PAL)
Bank of America donation.
Cultural Center Rentals - In its first year of operation, numerous private parties, businesses and
non-profit organizations selected the Cultural Center as their venue of choice to host a variety of
parties, business meetings, luncheons, banquets and theatre productions. The Lewis Family
Playhouse, Celebration Hall, the Bank of America Imagination Courtyard and the Mainstreet
Lobby at the Cultural Center are all rental venues, based upon availability, for the community.
Starting in October 2006, the Cultural Center was the site for such rental activities hosted by
organizations such as Hope for Housing, Bank of America, Boy Scouts of America, Etiwanda
Jazz Band, World Financial Group and Windsong Chorale, to name but a few.
Special Events—community celebrations, or all occasions
Key to providing opportunities to bring a community together is its special events. Last year
nearly 39,000 community members attended our events, some of which include the 8t" Annual
4t" of July Firework Spectacular, Movies in the Park, Concerts in the Park, Founders Day
Parade, Cinco de Mayo, and Legacy Park Grand Opening and Ribbon Cutting. The Special
Event Division continued to oversee the Equestrian Center that is located in the northeastern
portion of the City at Heritage Community Park. This facility is used by a variety of equestrian
groups in the area such as the Alta Loma Riding Club, Rancho Rebels 4-H and the Rising Stars of
Equestrian Therapy, as well as by Rancho Cucamonga resident horse owners on a drop in basis.
Nearly 2,000 community members took advantage of dropping into the facility to exercise their
horses this past year. The Center is also used for equestrian board meetings, horse shows, play
days, and trainings. The Rancho Cucamonga Citizen Patrol Equestrian Unit continued to use the
facility as their training site during the year. Eight -six (86) rental activities took place at the
Center during the year with an estimated attendance of 4,000.
Sports – recreational and competitive sport activities for youth and adults
The Sports Division continued to lead the Inland Empire in offering a diverse array of youth and
adult sports activities and aquatics programs. The Southern California Inland Valley Municipal
Athletic Association, representing the cities in San Bernardino and Riverside Counties, honored a
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To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
number of our Department's key Sports staff for their tremendous leadership, dedication and
efforts this past year. Recognitions included the Basketball Chair Appreciation Award, the
Adult Softball Chair Appreciation Award and the prestigious Don Allen Award. In addition,
the City of Rancho Cucamonga was one of five cities from Southern California that received the
Golden Shield Award. This honor was awarded to those cities that were considered to be the
most supportive cities in the professional organization, Southern California Municipal Athletic
Federation, and those that offer outstanding sports programs. Cities are only eligible for
consideration for this award once every five years.
The R.C. Family Sports Center was opened to the public 7 -days a week this past year for drop-
in play for the following activities: basketball, racquetball, wallyball, and drop-in play volleyball
on Tuesday evenings. In addition, the Sports Center was home to several City leagues and
programs including: youth basketball, youth volleyball, pee wee basketball, adult 3 -on -3
basketball, adult full court basketball, adult racquetball, drop-in play, and the City's Teen Center.
Residents, community group and non-profit organizations used the classrooms at the Center, the
basketball courts, and the aerobic room to hold their meetings, tournaments, and games. This
past year, the R.C. Family Sports Center hosted a 10 -week full day summer sports camp, RC
Sports Camp for children ages 5-12 years old Monday through Friday and a two week RC
Winter Sports Camp also.
For 8 -weeks this summer Cucamonga Middle School held a half day camp, CMS Summer
Sports Camp, for children ages 5-12 years old Monday through Friday. Children participated in
several types of sports and games including: basketball, volleyball, kickball, dodge ball, capture
the flag, H.O.R.S.E., tag, and more.
The Youth Basketball League provided by the Department offered opportunities for boys and
girls to learn and enhance their basketball skills. The starting age range for this program is six
years old and concludes at the age of sixteen. We had a successful turn out for the 2006/07
summer and winter basketball seasons with over 186 teams participating.
The 2006 summer Learn to Swim program offered another successful season of group swim
classes, private lessons, pool parties and open recreational swimming. The 10 -week program ran
from June 19th through August 18th at Alta Loma High School and Etiwanda High School;
participants ranged from 6 -months old, in our Mommy/Daddy and Me classes and continued all
the way to our Adult swim classes.
The Community Services Department's Adult Softball League continued to be a successful
program that served on average 170 men's, women's and coed teams per season. The Leagues ran
Monday through Friday nights and all day Sundays with morning, afternoon and night Leagues.
Adult 6 -Aside Soccer Leagues continued to grow this past year. The two leagues offered
included a 30+ age division and an 18+ age division.
The Adult Flag Football program added a women's league to our previously "males only" flag
football program roster of activities this past year.
Adult Tennis Leagues were offered year-round during the reporting period. Men's and Women's
singles divisions were available on weeknights. Participants played in a 10 -match, round robin
tournament with playoffs for those who qualified.
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The Department's Pee Wee Sports program offered children ages three to five the opportunity to
play basketball, baseball and soccer in a fun and friendly environment, where they were taught
the basic of the sport in a team -oriented setting.
The Northtown Collaborative is a partnership between the City of Rancho Cucamonga's
Community Services Department, the Northtown Housing and Development Corporation and the
Cucamonga School District that is designed to provide recreational activities in a safe
environment to the youth residents in this area of the City. Recreational programs offered
included: Youth 3 -on -3 Basketball, Youth 5 -Aside Soccer, Pee Wee Sports, Open Play, Summer
Camp, Hip Hop Dance Class and Cheerleading Class. These programs are open to children six to
sixteen years of age. Teens may also become part of the Northtown Teen Recreation Activity
Club (T. R. A. C.) program, where teens come together and plan fun and exciting programs for
their members.
Youth and Family Programs —providing safe and fun activities for children, teens and their
families
The Youth and Family Division provided a vast array of activities, events, classes and programs
to enrich the lives of our community's children, teens and families.
Lions East Community Center continued to focus on providing quality programs and services
to the youth of the community during the year. The City's most popular youth programs and
classes meet at the Center, including Playschool, gymnastics, youth dance and karate.
Playschool, a progressive program for children 1 through 5 years of age, continued in popularity
this year with waiting lists for most classes offered. With classes focusing on building children's
self-esteem, attention span and social development through games, music, craft activities and
supervised group play, participants took part in a variety of activities including games, arts and
crafts, music appreciation, supervised play and diverse educational learning.
Play Camp is the Department's summer version of our Playschool program. This fun and
energetic Camp was filled to capacity with excited youngsters offering a variety of games,
activities, arts and crafts, academics and much, much more this past year.
For six weeks during the summer, the Community Services Department offered a full day
recreation program for children ages 6 to 12 at "Camp Cucamonga". This comprehensive
socialization program provided youngsters with a special and safe place to discover new abilities
through well-planned activities, arts and crafts, themed recreation, develop friendships and have
fun.
To meet the need of families wanting a half-day summer recreation program for their children,
Kid Explorers continued to offer fun filled activities twice a week. Participants enjoyed themed
crafts, games, sports and special events -- all while having fun with other children ages 5-10.
The motto of the Teen Center this past year was "same location ... new scene" as the facility
under went a major re -face. First opened on March 30, 1998, at the RC Family Sports Center, the
Center has provided a fun -filled venue for thousands of teens, from grades 6 to 10th over the past
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
9 years of its operation. This very popular location has provided youngsters with the opportunity
to mix and mingle with their peers in a safe and age appropriate atmosphere. This past year, the
facility continued to offer a variety of activities including: pool tables, air hockey, ping pong,
video games, karaoke, basketball, racquetball, volleyball, dodge ball and music.
The Teen Recreation Activity Club (TRAC) continued to be a joint venture between the
Community Services Department and teens in grades 6t'' through lOtb in Rancho Cucamonga. Its
purpose, to develop and implement teen leisure programs and service projects, has proven to be
quite successful. Over the past 9 years, TRAC has provided countless opportunities for teens to
become involved in efforts that make a difference. A weekly babysitting service and operating
snack bars at the City's summer events were two of their main activities this past year.
The Teen Connection program continued this past year with hundreds of teens from our local
high schools connecting with their community by getting involved in community service projects
while at the same time satisfying their graduation requirement. This program provides a variety
volunteer opportunities within the Community Services Department including working on the:
College Fair, College Seminars, Career Expo, and a variety of Workshops including Babysitting,
Job Skills, Girls Self Defense, College Financial Aid and a Scholarship Preparation Clinic.
The Summer Volunteen Connection program, a fee based volunteer opportunities for teens ages
12 to 16, provided teens an opportunity to experience what it's like to have a real job. Teens
were required to complete an application, go through an interview process, wear a required
"uniform" to work, fill out a time card and attend a mandatory training class. After they have
completed the requirements for the program they received a work schedule and were assigned to a
youth program that best matched their personality and experience.
The Spruce Avenue Park Skate Facility is home to many local skaters. Staff continued to meet
with skaters at the facility monthly to discuss the latest information on safety issues, laws and up-
coming events. City staff also presented four skate safety assemblies this past year to fourth
graders at local elementary schools.
Mobile Recreation's "Fun on the Run" is a free recreational program that brought fun, staff -
supervised activities and equipment to various parks throughout Rancho Cucamonga during the
year. Primarily geared for youngsters between the ages of 5 to 10, Run on the Fun visited 5 park
sites weekly throughout the year on a rotating basis. Fun on the Run was also featured at many of
the City's special events such as the Pumpkin Carving Workshop, Founders Parade, the Rancho
Cucamonga Chamber of Commerce's Grape Harvest Festival, as well as park openings and other
fun activities,
Kids Club, a free after-school program sponsored by the Lewis Apartment Communities and the
City's Community Services Department for Lewis residents continued this past year.
Departmental staff provided homework assistance, arts and craft activities and a variety of games
and sport activities in a safe and fan environment.
The IncredABLES Special Needs Program provided social and recreational activities for those
with developmental, learning and physical disabilities. Some of their events this past year
included a special needs prom, an arts show and Friday night fun club socials. Numerous
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
activities were also offered including classes in bowling, gymnastics, cooking and art and crafts
all of which were provided through partnerships and collaborations.
Additional Department Activities —from classes to parks to baseball to travel and volunteer
opportunities, we offer something for everyone to enjoy
Tech Junction at the Goldy S. Lewis Community Center is known for having state of the art
computers available for the community at no or low cost fees. During this past year, Tech
Junction served over 6,933 participants.
A variety of trips and tours were offered through the Department's Travel Connection for
individuals of all ages to destinations near and far. In all 1,448 travelers enjoyed 39 trips and
tours to destination all over Southern California. One hundred eighteen (118) travelers
participated in eight trips to various destinations world-wide.
Volunteer opportunities continued to grow and expand this past year as staff continued to find
new ways to utilize volunteers throughout the City. During the last year volunteers worked at
numerous events and activities. Staff also referred volunteers to other City Departments such as
the Library, Animal Care and Services Center, the Redevelopment Agency, Code Enforcement,
Police, and Fire Departments. During Fiscal Year 2006/07, staff reported 2,384 volunteers,
providing 31,031 hours of service at a financial savings to the City of approximately $2.4 million.
The Rancho Cucamonga Epicenter is home to the highest attendance ranked (290,843) southern
California team in the Single 'A' Baseball League, the Rancho Cucamonga Quakes. The team is
a California Affiliate of the Anaheim Angels. Quakes' baseball is played on the Stadium field
between April and September each year. On non -game days and during the off-season, the
facility is available for rent. During the past year, 19 rentals took place at the Epicenter totaling
26 days of activity.
Police Department:
The City of Rancho Cucamonga contracts with the San Bernardino County Sheriff's Department
for general law enforcement services. The Police Department has 141 sworn officers, 45 general
employees and over 100 volunteers including Reserves, Citizen Patrol, Equestrian Patrol and
Explorers. In addition to basic patrol services the Rancho Cucamonga Police Department also
provides the following: Solution Oriented Policing Team (Community Based Policing), Crime
Prevention Unit, School Resource Officers, Bicycle Enforcement Team, MET Team (Multiple
Enforcement Team), Traffic Enforcement Unit including a Major Accident Investigative Team,
Detective Unit, and a substation at the Victoria Gardens Regional Center. Following are
highlights of some of these activities for the most recent fiscal year:
Bicycle Rodeo. The bicycle rodeo was first hosted by the Rancho Cucamonga Police Department
in 2002 by Deputy Ron Ives. The rodeo was created to teach children bike safety by putting them
through a bicycle obstacle course. The bike rodeo continues to be sponsored by local merchants
who purchased bicycles to give away to resident children along with bike helmets.
Commercial Vehicle Enforcement. Currently, the Department has one Sergeant and two
Deputies trained in Commercial Vehicle Enforcement assigned to the Department's Traffic
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Division. These individuals enforce and inspect commercially operated vehicles including tractor
trailer units, construction vehicles and delivery vehicles.
Crime Prevention. At the present time, the Department has three Sheriff's Service Specialists
(SSS) assigned to Crime Prevention (CP) at the Rancho Cucamonga station who coordinate many
public information programs. Since the 1990's, they have been the main component in running
the "Every 15 Minutes" program in the City's four local high schools. This program targets the
deadly consequences of driving while under the influence of alcohol and/or drugs. It graphically
shows the crash scene, the person responsible being arrested, and finally the notification of the
death of a son or daughter to the parents. This program also incorporates the Rancho Cucamonga
Fire Department and many divisions within the Sheriffs department such as Aviation, Coroner
and Public Affairs.
Another program under the umbrella of Crime Prevention is "Neighborhood Watch." Currently,
the Department has the SSS's attending meetings around the City to pass safety information (gun
safety) out as well as talk about the Department's new Deputy assigned to the "Crime Free
Neighborhood" program. The Deputy receives information from the neighborhood watch citizens
or through the crime prevention staff about suspicious homes or persons. Once armed with that
information he focuses his attention on the problem until it is resolved.
One of the new programs run by CP, is "Kidzwatch." The Department held a seven week
program for twenty children ages 8 through 12 on basic safety issues such as how to use the 9-1-1
system, stranger awareness, fire safety, and gun safety. The Department will be expanding this
program to two sessions in the upcoming fiscal year.
Retail Investigative Team. Currently, the Retail Investigative team is run from the Victoria
Gardens (VG) Station. The team, along with all the Deputies assigned to Victoria Gardens, are
tasked with enforcing all criminal investigations in the VG area as well as the Foothill corridor
and Fourth Street. This team has been extremely successful in apprehending and prosecuting
suspects committing crimes in those specific areas. The Retail Team as well as all assigned to
VG has become a model for other shopping establishments across the nation.
Community Oriented Policing. Currently, the Department has four Deputies assigned to the
Crime Free Multi -Housing (CFMH) team. They are assigned to work with apartment complexes,
condominium complexes, and mobile home parks. They work with management to evict those
that commit crimes, which lessens the time patrol officers have to respond to calls. The
Department has seen a significant decrease in calls for service due to the CFMH program.
Another program the Department has two deputies assigned to is Graffiti Eradication. The
Deputies are working hand in hand with Public Works to remove graffiti throughout the city.
Recently, the Department implemented a computer software program called "Graffiti Tracker"
with great success. The software enables the Department to develop a database of various styles
of graffiti along with the locations that the graffiti is found. When common characteristics are
identified, the software helps the Deputies to focus on the related area of the city to track down
the offender and, many times, pursuing restitution. Public safety staff partnering with City Public
Works staff now attack graffiti on a daily basis to remove all graffiti and prosecute those
committing the crimes.
xxiv
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The City is rated year after year as one of the "safest" cities in the United States of America with
a population over 100,000. The City of Rancho Cucamonga and its Police Department share not
only a great deal of pride regarding this accomplishment, they also enjoy a great working
relationship as well. Together, the City of Rancho Cucamonga and its Police Department have
provided the residents and businesses with the type of safe community other cities envy.
The Police Department continues to actively search for Federal and State grants, Over the past
seven years we have submitted and received numerous grants that enable the department to
supplement existing programs, and add personnel to our station to better serve the community.
With these grant funds, the Department has acquired deputies to specifically enforce D.U.I.
related crimes through patrol and D.U.I. checkpoints.
Fire Department:
The Rancho Cucamonga Fire Protection District is responsible for fire prevention, fire protection,
and life safety services. District personnel are dedicated to the preservation of life and property
in service to our community. The continuous goal is to deliver these services in an effective,
efficient and professional manner, reflecting improved fire and life safety and an enhanced
quality of life to those we serve.
During the 2006/07 fiscal year, the Fire District continued to experience an increase in demands
for service. In order to maintain and improve upon existing service levels, on August 15, 2005,
the Fire Board adopted six service level goals as recommended by the Fire District's Strategic
Plan related to medic squads, travel time, fire sprinklers, equipment maintenance, and annual
inspections.
District staff have accomplished the following during this most recent fiscal year to maintain and
improve existing services levels in accordance with these goals (goal number referenced in ( )):
• Reduced number of apparatus responding to "fire alarm system" incidents from 4
engines, truck, rescue, Battalion Chief, and Inspector (total of 8) to one engine or truck or
rescue, and one Inspector (total of 2). Increased effectiveness and ability to have more
apparatus available for other responses. (28)
• Heart Cath Lab "direct -admit" procedures and 12 Lead EKG program. This advanced
technology reduces the time required for patients to be admitted to a cath lab at a hospital
resulting in more timely administering of definitive treatment. This improves the chances
for a complete recovery.
Unwanted fire alarm system responses reduced through cooperative agreement and
appropriate cost recovery fees for service with alarm industry. The District developed the
first known program with the California alarm industry. The goal is to reduce the
unwanted alarms 10% each year; 2007 was the first year and the District is doing the
analysis to determine the reduction. Savings result from a reduced number of responses
to false alarms. Fees are charged to the appropriate "responsible party" for an un -wanted
alarm. The alarm industry has been very supportive.
• Amethyst (171) Medic Squad is reducing the draw down in Station #171's District. (4)
thus helping to provide a more timely response to 911 calls.
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
• San Bernardino (172) Medic Squad implementation underway. (4) Implementation of
this second squad will address the service improvement needs outlined by the 2,500+ call
volume improvement standard under the Fire Strategic Plan and related improvement
goals. Basically, the new squad will contribute towards a reduction in travel time for
Emergency Medical Services (EMS).
• Fleet Maintenance developed and implemented a cost recovery fee for services program
charged to equipment manufacturers and commercial repair shops (revenue generating),
(13) The cost recovery fees offset the shop major equipment replacement cost by
"sharing" that cost with other fire agencies and fire apparatus manufacturers.
Inspection Bureau developed and implemented based on a cost recovery fee for services
program (revenue generating). (33, 43) Annual inspections occur in the following
occupancies, which are considered to be high hazards and high risk: public assembly,
education, detention, wild land urban interface brush clearance, warehouse industrial,
hazardous materials, retail, and non-sprinklered multi -family residential. Ultimately,
these inspections help to reduce unnecessary emergency response and increase apparatus
availability.
Utilize part-time Fire Prevention Assistants for follow-up inspections. Part-time
employees reduce the cost of fire inspection personnel and provide the District with
personnel capable of conducting follow-up re -inspection in the non-technical
occupancies.
Implemented new public education "trading card" program in conjunction with local
business and the Rancho Cucamonga Professional Firefighters Assn. (37) The first
objective of this program is to educate children and their parents to reduce injuries and
possible home fires. The second objective is to educate seniors to reduce illnesses and
injuries that can be life threatening. The donations help defray the cost of the trading
cards and provide advertising to the businesses.
Improved mutual -aid agreement and Wildland fire cost recovery. (24) During the last
two years, the District and the U.S. Forest Service developed and approved a contract for
hire. The agreement specifies the daily cost of personnel and apparatus, along with an
overhead/administrative charge. Personnel and apparatus are now reimbursed at the fully
burdened rate (salary and benefits). This ensures that the District costs, resulting from
mutual aid, are reimbursed.
• Five-year Fireworks Education and Enforcement program. (30) The goal of this program
is to educate the public and prevent injuries and fires through a program focusing on the
dangers of fireworks and emphasizing that such devices are not permitted in the District.
• Automated Emergency Operations Center (EOC). During and after a major disaster,
when State and Federal agencies approve disaster declarations, the EOC is responsible
for coordinating cost recovery. When the administrative cost analysis work is done
during an EOC activation, those personnel costs are also reimbursable.
Pilot test program for Wildland High Hazard Warning Signs (Archibald and Haven
streets at hillside areas). The objective of the new signs at the entrance to the hillside
areas is to educate the public on the hazards of dangerous behaviors (fireworks, open
flame, smoking) and reduce the number and significance of fires. Utilizing technology
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
and GIS mapping, the District identified the most hazard prone areas of the hillside.
Education is primary, followed by appropriate enforcement as needed.
• Mandatory wellness and fitness program. (Appendix 1) The new program was
implemented in January 2007. The program mandates a minimum of thirty minutes of
fitness each shift. This is another program implemented within the District which few
other agencies have. The intent is to reduce injuries and associated costs. During the
upcoming months we will evaluate the cost savings compared to previous years.
• Initiated "leading edge" Workers Compensation upgrade and reform program. (31, 32)
Budget costs for Workers' Compensation the last few years have been reduced. The
recently implemented improvements are new to the fire service and many other agencies
are studying our efforts. Fire District personnel are hosting a January 2008 workshop and
meeting with Orange County to discuss other cost saving ideas.
• District -wide Emergency Vehicle Pre-Emption to be connected to Fire Dispatch in order
to assign incidents to staffed apparatus. (46) The three greatest benefits are: 1) reduced
response travel time with green traffic signals in the direction of travel; 2) reduced
apparatus maintenance cost of brake system repairs; and 3) improved public safety at
intersections.
• Two tier medical insurance for employees. As a result of negotiations, the District
implemented a two-tier medical insurance system, applicable to all new employees, that
saves approximately $880 per month per person compared to the prior costs, as well as
tremendously reducing any post-retirement medical benefit costs, thereby improving the
District's GASB 45 compliance.
• New Rules and Regulations adopted by Board and implemented. The 2007 rules
compared to the 1997 revision will greatly strengthen management's rights and
prerogatives; provide for clearer defined unacceptable behavior; and provide
management with new management directed fitness -for -duty provisions that reduce
employee absences and reduce District costs.
• Upgraded labor agreement providing for Weather Related Emergency Additional
Staffing. (Recommendation Appendix 3) The new side -letter language provides
management direct control over the appropriate staffing during rain and wind related
weather storms,
• Rancho Cucamonga engines, truck, and rescue all operate with three person crews in
order to utilize personnel the most effective and improve distribution and travel time. All
surrounding similar sized agencies are deploying four person apparatus (Chino, Corona,
Fontana, Ontario).
Library Services:
Rancho Cucamonga Library Services strives to inform and enrich our community by
providing access to traditional and technologically -innovative resources. We support and
encourage education and the love of reading in a welcoming atmosphere with a
knowledgeable, service-oriented staff,
xxvii
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Fiscal Year 2006/07 continued the "reinvention" of library service in Rancho Cucamonga—
crafted to fit the diverse needs of our residents. Customers have the choice between three
great ways of accessing their library: 1) experience the "destination place"—the Paul A.
Biane Library in the Victoria Gardens Cultural Center; 2) visit the more traditional family
atmosphere of the Archibald Library; or 3) via a click of a mouse on a home computer,
phone or practically any web -enabled device, visit our Virtual Library.
A "destination place" library, the Biane Library offers a collection of over 100,000 books,
DVDs, and CDs in a stunning and playful architecture that features a dramatic story theater
with a fiber optic ceiling, a 21 -seat computer classroom and a "Teen Scene"—all available in
the sophisticated downtown atmosphere of the Victoria Gardens Regional Center. Library
visitors from as far away as Shanghai, China, Boston, Massachusetts and Las Vegas, Nevada
have come to Rancho Cucamonga specifically to visit the Biane Library. In addition to these
visitors, over 5,000 school children have come with their class to tour the facility. And due
to public demand, in September 2006 the Biane Library opened on Mondays, increasing
library hours at this amazing library by 18%.
For a more traditional library experience, the Archibald Library continues to offer a
collection of 160,000 volumes in a warm, inviting atmosphere. Open 7 days a week,
Archibald Library has free wireless Internet access, and this year upgraded all 24 public
access computers.
The Virtual Library increased access to full -text online databases from 15 to over 50. These
include magazine and newspaper indexes, consumer information, auto repair manuals, business
and investment information, health and wellness databases, and research databases for high
school and college students. The Library also continues to offer a very popular on-line tutoring
program for students of all ages. This tutoring database is made available in part by a partnership
with the California State Library. The Virtual Library also continues to offer a collection of
downloadable audio books and electronic book resources.
Libraries in Rancho Cucamonga were more popular than ever, with a record 925,000 books,
DVDs, CDs and magazines borrowed, 18,000 new library cards issued, and 22,000
youngsters attending a library program. Altogether now, 150,000 borrowers currently
owning a library card can enjoy a collection of books and media boasting over 260,000 titles,
360 magazine subscriptions and free access to over 60 PCs.
Other highlights include:
Children's Services:
• More than 16,000 trips were made to the library to enjoy the popular story time
programs. Offered fourteen times each week at our two locations, the preschool, toddler,
school -aged and teen programs offer something for children of every age.
• The Summer Reading Program logged 3,500 young participants, with nearly half
completing the program and maintaining their reading skills during the long summer.
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The "Back to Basics" Children's Literacy Program served another class of 80 youngsters,
improving the reading level of each child and promoting reading and literacy as a
pathway to success.
• The popular "Kidsmobile" provides service to elementary schools. Stocked with books
that kids love, our distinctly -designed bookmobile visits children at their school sites.
The Kidsmobile checked out almost 43,000 items to children during this busy year, an
increase of over 5% from the previous year.
Adult and Senior Services:
• The Library held a number of fun and informative programs for adults. These included
monthly book clubs for popular fiction, mysteries and science fiction, and such diverse
programs as genealogy research, make up and skin care, feng shui, and meeting "real"
CSI and forensic science workers. Perhaps the signature program for the past year was
held in February 2007 when over 250 people came to the Biane Library to celebrate
Black History Month. This celebration included a display of paintings and sculpture by
famous African-American artists, lectures by a local college professor on African-
American literature, a story teller, a gospel choir, and crafts and story times for children.
• The Library's "Housecalls" outreach program delivers library materials via volunteers to
community members who cannot come to the library. This service reaches more than 50
Rancho Cucamonga residents, and we deliver library materials ranging from books to
DVDs to recorded books on CD.
Information and Cyber Services:
• Between the Adult and Children's Information Service desk and our Virtual Library, over
105,000 information questions were answered during the past fiscal year. Questions
ranged from simple homework help to complex questions covering consumer
information and business-related assistance.
• Over 70,000 library customers used our free, public access computers to search for jobs,
send email, create resumes, type up school reports or just surf the Internet.
• 3,200 laptop owners were able to take advantage of both libraries being free, wireless
"hot spots".
• 2,000 children, teens and adults took advantage of hands-on computer classes. Class
topics ranged from how to do a science project to introductions to the various Microsoft
Office products to what to look for when buying a computer to buying and selling on
EBay.
Literacy Services:
• Fifty tutor student pairs call the Library their home and their inspiration to keep reading.
Reader's Theater continued, with student actors reciting stories, poems and other works
of literature. The continuation of this program is possible due to on-going support from
the State Library, Community Development Block Grant funds, corporate and private
donations.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Volunteer Services:.
Between the Friends of the Library and the regular volunteer, over 17,000 hours of
volunteer time was donated in FY 2006-2007. Volunteer activities included being
delivery staff for the Housecalls program, tutors in the Adult Literacy program, as
teachers in the Back to Basics Program, and as general volunteers in shelving and
repairing books.
• The Friends of the Library volunteer corps accounts for 8,500 hours of volunteer time for
sorting, staffing and managing the Friends Bookstore at both libraries. Open seven days a
week the Friends Store raised another $ 100,000 for the Library in Fiscal Year 2006/07.
Foundation Highlights:
In April 2007, the Library Foundation produced another successful Library Telethon.
Again featuring international opera star (and Rancho Cucamonga resident) Rod
Gilfry, this year's Telethon raised over $100,000 to be used for programs and
children's books at both the Archibald and Biane Libraries.
• The Library Foundation also continued to work in collaboration with the Community
Foundation on the Promoting Arts and Literacy (PAL) Campaign. Their major
fundraising event for this year, the first PAL House Raffle, raised $150,000 for library
programs in Fiscal Year 2006/07, while the main PAL campaign has over $5 million
dollars in pledges towards the Cultural Center endowment in their 5 year campaign.
Goals for Next Year
• Staff and architects have already begun planning to increase the space available for
public service through a remodel of the Archibald Library. This "extreme makeover"
will not only include cosmetic changes such as new carpeting, paint and color
scheme, and certain furniture, but will also entail a reorientation of book shelves to
allow for the creation of a dedicated, enclosed Technology Center which will not
only house more computers, but allow for the ability to offer technology classes.
• Planning will also begin on how to best expand library services to the second floor of
the Paul A. Biane Library. With 14,000 square feet available, there exists a unique
opportunity to do something special with this space.
• A new library web site is scheduled to premiere in early 2008. The new web site is
designed to take full advantage of new technology available, including "Library 2.0".
Through such things as blogs and social networking tools, the new library web site
aims to be more content -rich, interactive, and to more fully empower our virtual
library customers.
• Both the Biane and Archibald libraries will look to increase their programs in the
coming year. Already scheduled are weekly story times for infants (0-18 months)
and their care givers as part of our Early Learning for Families (ELF) initiative. Due
to demand, there will also be additional computer classes, another major Black
History Month Cultural Arts program, and special programs such as introduction to
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January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
the opera, gaming software for teens, starting up a small business, and "The Big
Read", and grant -funded program sponsored by the National Endowments for the
Arts.
• Fundraising and grant opportunities will continue to be an important part of the
Library. Growing the operations of the second book store at the Biane Library is a
priority. For the second floor of the Biane Library, the Library will look at the
Library Services and Technology Act (LSTA) and the Institute of Museums and
Library Services (IMLS) for possible planning and programming grants.
Libraries not only touch, but affect and change lives on a daily basis. We in Rancho
Cucamonga are very proud of what we were able to accomplish in Fiscal Year 2006/07.
City Manager's Office:
The City Manager's Office supervises and administers the programs provided by all departments
within the City of Rancho Cucamonga. The City Manager's Office oversees agreements and
contracts in addition to participating in a number of intergovernmental agencies that affect
Rancho Cucamonga and our region. The staff of this office also provides information to the City
Council concerning pending state, local or federal legislation that may impact Rancho
Cucamonga.
The City Manager's Office coordinates special projects and programs and oversees the City's
award-winning Community Information Program. The staff is also responsible for media relations
and responds to and follows -up on citizen inquiries and concerns regarding City programs and
services.
Major 2006/07 highlights include:
• Awarded contract to new vendor for the Automated Red Light Camera Enforcement
program. New program includes installing system at various locations, enhanced video
capabilities, and cost-saving financial terms.
• Provided leadership and oversight in City's efforts to ban expanded polystyrene food
service products at City facilities, City events, and City -sponsored events,
• Facilitated City Council's efforts to address door-to-door and storefront soliciting.
Worked with ad hoe committee and City departments to draft ordinance limiting
aggressive soliciting and soliciting after dark,
• Worked with City Council in examining issues regarding secondhand smoke and its
health effects. City Council passed an ordinance prohibiting smoking at parks, trails,
playgrounds, and public plazas.
• Provided information and facilitated discussion regarding the Fire District's Strategic
Plan and its recommendations for levels of service and number of Fire Stations.
• Developed a Workforce Development Program to help foster employee development and
prepare the next generation. Work included:
o City employees completed a cultural survey in March of 2007 to assess the
organizational culture of the organization. Survey provided valuable information
on ways to move the organization forward.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
o Reinstituted the Mid -Management group that provides for internal
communication among members, facilitates information sharing, and contributes
to ongoing professional development for the City's supervisory/mid management
employees.
o Formed the RC Analyst Professional Development Group.
o Provide training opportunities for employees.
• Currently working with residents, park owners, and Council Sub -Committee to renew the
Mobile Home Accords, the City's rent stabilization agreements with the eight mobile
home parks in Rancho Cucamonga.
• Led multi -department effort to explore the City's participation in the "Healthy Cities"
movement. Performed citywide audit to identify existing programs, amenities, facilities,
policies, development standards and efforts that are Healthy Cities related.
• Worked with the Animal Services Department on a variety of projects, including:
o Serving as Project Manager for the Animal Care and Adoption Center's Phase
Two Renovations, which include a 1,200 square foot surgical facility and new
outdoor get -acquainted areas. This new construction will help injured animals get
the immediate care they need as well as allow Center staff to do onsite spay and
neuter for adopted animals, which will reduce the time families have to wait
before taking home their new edition. The new get -acquainted areas will provide
an environment for pets to get to know their adoptive families, protected from
inclement weather.
o Developed Capital Campaign to raise money for the new medical facility,
surgical equipment, and get acquainted areas.
o Worked with the Animal Center to implement the "Love Em and License Em"
campaign, which aims to reduce the number of unlicensed pets in our community
by offering a no -late fee grace period.
• Led the City's proactive Legislative Program and Intergovernmental Relations efforts in
working with our local legislators and regional agencies, and the RC Chamber to protect
and further advance the City's interests.
• Continued to provide residents and members of the community with information about
the City with the RC Reporter community newsletters the Annual Report, and the RC
Review events e -news letter.
• Continued to engage in proactive media relations efforts, distributing more than 75 press
releases to the media in 2007.
• Continued oversight of RCTV Government Access Channel, and the live broadcasts of
regular City Council meetings, and continued our non -production government bulletin
board shown on Channel 3.
Animal Care and Services:
The new Animal Care and Services Department provides care, shelter and adoption services for
homeless, abandoned, and abused animals, and also protects the public health, safety, and welfare
of the community. This Department, which began operating in May 2006, is committed to
providing strong support for volunteer programs, low-cost spay and neuter programs,
microchipping, foster care, and veterinarian and medical care, as well as other programs and
services.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The City Council has established the goal of being a "no -kill" facility over time and aims to
provide the highest levels of services. One of the main goals of the new Animal Care and
Services Department is to adopt animals into the best -suited new home with loving families,
assist the public in increasing their chances for recovery should their family pet become lost, as
well as perform important public safety field functions. The Department also oversees the
.Animal Licensing Program.
Community involvement is an important component for the Animal Care and Services
Department. This includes the development of a strong volunteer program and foster care
program, working with rescue groups, attending community events, and hosting adoption fairs.
The Department also provides animal field services through its Field Services Division. Animal
Services Officers are available to handle requests for service on a priority response basis such as
vicious/aggressive animals, injured animals, confined strays, and the pick-up of stray and/or
deceased animals. Animal Services Officers are also empowered to investigate complaints such
as nuisance complaints, leash law violations, and inhumane conditions.
The most visible change for the Department this year is the construction of our new surgical
facility on the north east corner of the Animal Care and Adoption Center property. These
improvements will enable us to provide in-house surgical services that we currently must send to
local veterinarians. The Department will not only be able to perform existing services in a more
efficient and timely manner but also hope to lay the ground work for new services.
Every month the Department receives sick and injured pets with a variety of medical problems,
everything from genetic deformities and wounds, to broken bones. This new facility will mean
that Center pets can be treated much more quickly without additional transporting as well as
receive diagnostic care such as x-rays at the Center.
In addition to emergency procedures the Department also will be able to do spay and neuter
surgeries at the Center. This is important for several reasons. Before an adopted pet leaves the
Center they are spayed or neutered at our local vets. However, the current availability of surgeries
cannot keep up with the number of adoptions --- and new owners must wait sometimes up to 3-4
days to take their new pet home. This is not only disappointing to the family but it means that pets
must spend additional time at the Center taking up cage space that is desperately needed for
incoming pets.
With the increased spay and neuter capacity which the new surgical facility will provide, the
Department hopes to be able to spay and neuter pets as they become adoptable and have them
available for families on the day of adoption, freeing up cage space faster for incoming pets and
getting them into new homes more quickly.
The Department also created expanded pet play and get -acquainted areas and covered them so
that these areas are protected from the summer sun and winter rains. These areas are used in
several ways. If a potential adopter is interested in a particular dog we can take the dog out of the
kennel and allow them to interact in these larger and quieter surroundings. This usually shows off
the dog in a more attractive light and allows the potential adopter to get a more realistic idea of
the dog's personality. If the potential adopter already has a dog it provides a large, quiet area for
the two to meet and make sure that they are compatible.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Also, since dogs are kept for extended periods of time, it is very important that they have a
chance to get out of their kennels and have time to play alone or with our volunteers so that they
can remain psychologically healthy and adoptable. The staff and volunteers try to cycle dogs --
especially those that have been here a long time or have been identified by our Animal Handlers
as needing additional attention-- into the play area for some quiet time to stretch their legs when
the weather is appropriate.
All of these functions are very important to our dogs and having additional space which is
sheltered from the elements will make them more useful and practical. These areas will be
landscaped so that they present our adoptable pets in the most attractive way possible and
enhance the adoption experience.
Less visible, but equally important, are the renovations to the HVAC system which cools, heats
and ventilates the Center facility. Designing adequate airflow through the building will aid in
reducing disease organisms and odors. Some of the newest airflow directional systems will be
utilized to help improve both the health of our Center pets and the comfort of our human clients.
In addition to expanding our physical facilities the Department is also building positive relations
with the local media to showcase our adoptable pets and help us to reach the citizens of Rancho
Cucamonga with educational topics and issues important to the Department. We are very
appreciative of the two pets which are featured weekly in the Daily Bulletin and also for the
extensive coverage on our adult volunteer recruitment in the Daily Bulletin, KOLA, KCAL9,
KSPA, KCAA, KFRG and the stations of the Clear Channel Group. We are also grateful for the
segments on this topic run by KCAL9 TV, KABC, Time Warner and Charter Communications.
In addition to the Media, the Department is expanding our Outreach Program. This year we have
adoptable cats and kittens in two PetsMarts, one in San Bernardino and one in Ontario. We are
also expanding our locations for one day events.
The Department has also increased other programs such as Foster Care and Rescue. Over 500
kittens were in foster care this summer and in November we sent our 500"' pet of the year to
rescue, doubling the number of pets sent to rescue in the previous year. We networked with other
Centers such as the Helen Woodward Center and the San Diego Humane Society to create
ongoing transfer programs for our Center pets.
Finally, our Field Services Division has created new ordinances to streamline the process for
handling dangerous and vicious dogs and barking dog complaints so that these public safety and
quality of life issues can be handled in a more timely and efficient manner. The Department has
also launched a campaign to increase the number of dogs licensed so that more dogs can be
returned to their owners as quickly as possible. This is in addition to our $15 microchipping
program.
The progress that the Animal Care and Services Department has made this year brings us closer
to our goal of developing a community in which every adoptable pet finds a home and also
enables us to bring better service to both our two legged and four legged citizens.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
In the coming year we will be focusing on community outreach and education. By highlighting
the benefits of spaying and neutering pets and proper pet care, we hope to address the problems in
the community which generate the thousands of pets coming into the Center each year. Such
national programs as Prevent A Litter Month will be used to educate pet owners on the benefits of
spaying and neutering and the best husbandry practices to prevent behavioral problems which
lead to pets being surrendered to the Center. We hope to combine these efforts to reduce intake
with programs such as our monthly adoption promotions and increased outreach and publicity to
continue to increase the number of pets placed. The Department will also be completing an
annual publicity calendar which will feature two events in the spring and fall to complement our
current events such as Bark in the Park. These will help to keep the Center and our wonderful
homeless pets in the public eye and also highlight the educational opportunities available at the
Center.
Administrative Services:
Administrative Services is unique in comparison to other City departments in that it is a "staff'
department as opposed to a "line" department. While line departments typically provide services
only to the public, the Administrative Services Department provides services and support
primarily to internal staff (including the City Council, the City Manager, the various City
departments and employees) with some service areas crossing over into the public arena. The
department's major service areas are: Administration, Finance, Treasury Management, Personnel,
Risk Management, Purchasing, Business Licenses, Special District Administration, Geographical
Information Systems, and Management Information Systems.
The Administrative Services Department continued making progress on projects that were started
during the previous fiscal year and kicked off some new projects during the 2006/07 fiscal year.
A summary of each of these projects by division follows.
Administration Division: One of the responsibilities of the Administration Division is to
facilitate and coordinate intra- and inter -departmental programs. Among these are the City's
Succession Planning Program and Preparing the Next Generation Initiative. During this fiscal
year, the Division facilitated numerous training programs, revamped the new employee
orientation, and completed a survey of over 500 City employees to determine the City's
organizational culture and professional development needs.
Business License Division: The Business License Division of the Administrative Services
Department ensures compliance with City codes as they relate to business licenses, transient
occupancy and admission taxes. During Fiscal Year 2006/07 staff processed approximately 8,330
business license applications (6,570 renewals and 1,760 new filings) and collected revenues
totaling $2,140,889.
During 2007, the Business License Division in conjunction with the IS Division facilitated the
implementation of a new online Business License renewal module. Each business that receives
its annual license renewal form will have the option of renewing its license online by visiting the
City's website and inputting the business license number and PIN number from the renewal form
and following the easy step by step instructions.
xxxv
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Finance Division: The Finance Division of the Administrative Services Department 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.
During Fiscal Year 2006/07, the Finance Division was notified that the City received its
nineteenth consecutive Government Finance Officers Association (GFOA) Certificate of
Achievement for Excellence in Financial Reporting. See additional discussion of this prestigious
award under section V. Awards and Acknowledgements.
Geographic Information Systems/Special Districts Division: The Geographic Information
Systems/Special Districts Division of the Administrative Services Department manages all the
City's special assessment districts and provides geographical mapping of all City functions
including engineering, planning and building and safety. During this period, the GIS/Special
Districts Division accomplished the following:
GIS Division:
Fire Map Books: GIS continues to assume full responsibility for the Fire Department
mapping/planning including the creation and maintenance of the fire map book that includes
376 block plans and 149 map pages. There are over 80 copies of the map books that are
distributed to Fire personnel, dispatch, law enforcement and other agencies. GIS developed a
fire map book application for the Intranet that allows fire personnel to access and print block
plans and map pages. This was critical as this capability is available 24/7, thus empowering
fire personnel to be involved in the maintenance and update of the map books.
• Fire/EMS Maps/Data: GIS continues to create Fire/EMS incident maps and develop
applications that will integrate Fire/EMS data with GIS to display, identify and analyze
incident patterns and response effectiveness, so that resources can be more optimally
deployed. GIS will continue to provide mapping support for the Fireworks enforcement
effort. GIS staff will make any updates to the ICS Contingency Flood Plan City Maps.
Fire Pre -Plans: Continue to develop Fire Pre -Plans or Pre -incident Plans that enhance the
current fire map book. Pre -incident plans show Structural Protection Group (SPG) areas,
wildland and interface risk areas, topography, aerial photography, parcel address index,
existing hazardous material locations, and evacuation routes and centers.
Police Mapping: Provide GIS data and mapping support to the Police Department including
base data to their GST mapping application. Continue to develop pre -planning maps for the
Victoria Gardens Station and map books that are available to police dispatch vehicles that
highlight all city streets, police reporting districts, and beat areas. GIS is developing a user-
friendly application that allows law enforcement personnel to view and query GIS data on a
workstation or mobile computer.
CHP Rancho Cucamonga Area Map: Created a functional map for the California Highway
Patrol Rancho Cucamonga Area Office that displays the agency's area of jurisdiction for
tactical and planning operations.
County Transportation Plan: Provided data and mapping support for the West Valley Cities
Emergency Response Plan coordinated by the County along with participation of various
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Cities Fire Emergency and Police Agencies in order to develop and plan transportation
strategies during emergencies and other special events.
• Street Lights Inventory_ Completed inventory of all street lights in the City using GPS. Staff
is currently doing weekly patrol 2 nights per week identifying all street lights that are not
functioning and providing this information to Southern California Edison.
Business License Mapping; Created map books from business license information that shows
active and expired licenses. Staff also created data layers from the business license
information based on business type such as eating places, storage facilities, churches,
financial business, etc.
• Code Enforcement Mapping: Staff geocoded code violation information from the Tidemark
database to create maps and an ArcIMS application for Building & Safety's Code
Enforcement Division. The maps and ArcIMS application display Code Enforcement
inspector areas and code violations based on addresses for previous years.
Special Districts Division:
Assessment Records: The City placed 126,520 assessment records to the Fiscal Year
2007/08 tax roll in the amount of $28,197,781,33. This dollar amount represents an eight
percent increase from the previous year and a four percent increase for the assessment
records. There are a total of 38 special assessment districts that include eleven Landscape
Maintenance Districts, eight Street Lighting Districts, fifteen Community Facilities Districts,
two Assessment Districts, one Park maintenance District and one Benefit Assessment
District.
• DFAST: Updated the database in the DFAST application to reflect the current tax roll/owner
information. This is a time consuming process as there were over 10,000 record changes
applied to the database along with the addition of Community Facilities Districts No. 2006-01
(Vintner's Grove) and Community Facilities District No. 2006-02 (Amador on Route 66).
Staff has reviewed and confirmed the system backup processes for the DFAST application to
ensure the integrity of the system.
• ArcIMS Application: Currently there is an ArelMS application that utilizes Special districts
data. Users can view the spatial parcel data as well as the current assessments for selected
parcels by being directed to the County of San Bernardino Tax Bill web page. Additionally,
the user can create basic maps which highlight the parcel of interest and show the overlapping
special assessment districts. Furthermore, staff will migrate to the new MoosePoint software
that utilizes GIS's ArcIMS software that will allow for more features to be added to the
intranet page and improve the look and feel of the Special Districts Intranet page.
Disclosure Reports: Staff has prepared and submitted to the Dissemination Agent (Wells
Fargo) ten disclosure reports for the City's various assessment districts and community
facilities districts. These reports are due to the Bank on or before February I" each year until
the bonds are defeased. The bank then forwards them to a National Recognized Municipal
Securities Information Repository (NRMSIR). Staff has also submitted the annual California
Debt and Investment Advisory Commission (CDIAC) reports for all Community Facilities
Districts. In addition staff completed the annual report for the California Municipal Statistics
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Inc. on 1915 Act Assessment Districts along with the State's required Statement of Bonded
Indebtedness report for all special assessment districts.
Human Resources Division: The Human Resources Division is responsible for recruitment and
retention of quality employees and administration of a comprehensive employee benefit program.
The Division facilitated 62 full-time and 64 part-time recruitments during the 2006/07 fiscal year
and also implemented an on-line job application program through CalOpps to enable the City to
receive job applications electronically from potential new employees. Toward the end of the
fiscal year, the Division also started implementation of a flexible spending account option for
City and Fire District employees.
Information Systems Division: The Information Systems Division of the Administrative
Services Department provides research and development in client server computer and personal
computer applications. The Information Systems Division continues to strive to be on the cutting
edge of technology, thus increasing the productivity and service levels to the City users and
patrons. The advances described are designed to progressively build upon the City's technology
base to improve, expand and respond to the demands of the public for vital services in police, fire,
safe roads, youth and adult recreation, tax and financial transactions, community and home
development and many more. During this period, the Information Systems Division
accomplished the following:
• Online Broadcasts of Council Meetings (RC -LIVE): Live and archived broadcasting of
Council meetings via the Internet with indexed audio and video to agenda topics.
• Online Business License Renewals: Services to allow businesses to renew their business
permits 24/7 via the Internet.
• Online Graffiti Reporting Website: Internet web site for reporting graffiti.
• Online Permit Services: Services to automate and deliver permit services over the Internet to
allow the public to request and reschedule inspections, check the status of applications,
projects, or cases, and initiate "no plan" permit applications and check the status on the
disposition of the permits.
• Telephone & Online Permit Services (RCTOPS): Services to allow property owners,
developers, and contractors to request inspections and verify results 24/7 via the telephone
and Internet. Future services will include the ability to pay for inspection services via the
Internet.
Purchasing Division: The Purchasing Division of the Administrative Services Department is
authorized to procure services or goods at the best price, from the most responsive and
responsible vendor. It acts as the City's centralized procurement agent and authorizes all City
purchases by ordinance requirements. It is also charged with the disposition of surplus or
obsolete property as well as responsibility for the City's telecommunication needs. During this
period, the Purchasing Division accomplished the following:
Purchasing Revised: Purchasing revised via ordinance, the bid threshold to help streamline
the procurement process for our internal and external customers. Updates were also made to
the City's quoting and bidding forms to reflect the changes. The forms reference the City's
current terms and conditions which assist in mitigating any contractual issues or risk
management requirements.
xxxviii
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Procurement Limits: With the procurement limits amended, an opportunity for Purchasing
occurred to intensify our focus on high -dollar long term contractual bidding. This facilitated
the ability to bid and negotiate for contracts of higher value realizing a greater cost savings to
for the City. Highlights of this year's items include a red-light camera project, security
services, 35 fleet vehicles, including 15 hybrid units, a CNG dump truck, vehicle fuel,
network hardware, and the City's Grapevine Newsletter.
• City Hall Cabling Upgrade and Replacement: As aging furniture is replaced, Purchasing also
addresses the repair and replacement of needed telephone and network cabling. Purchasing
also continues to supplement the current infrastructure of all City sites to facilitate the growth
of additional personnel and networked copiers.
Risk Management Division: The Risk Management Division is responsible for ensuring
employee safety, the prompt and fair delivery of workers compensation benefits, risk assessment
and cost effective risk transfer when appropriate, litigation management, and the fair and fiscally
responsible analysis of third -party. See additional discussion of Risk Management activities
under section IV. Other Financial Information.
Treasury Management Division: The Treasury Management Division, in accordance with the
"Prudent Person Rule,51invests and monitors all idle funds to maximize and safeguard taxpayer
dollars. During this fiscal year, the Division started implementation of Payee Positive Pay and
Teller Positive Pay to further safeguard the City's bank accounts against fraudulent activity.
Implementation was completed in August 2007.
111. PROSPECTS FOR THE FUTURE
General Fund revenues, such as sales tax, permit and development fees, franchise fees and motor
vehicle license fees are growth related and reflect a continued positive growth in the economy in
general. The result is greater stability; however, it is also accompanied by a greater demand for
services ranging from police to maintenance. Growth continues to increase and becomes a factor
in the provision of services. State shifting of revenues and increased fixed operating costs will
continue to be significant challenges for the future, particularly with the advent of the subprime
mortgage issues and its related impact on general economic conditions. As the housing market
continues to soften, affecting the overall economy of the State, local governments will need to
exercise increased levels of caution and fiscal prudence in planning for future projects and
programs.
Our assessment districts remain stable at level "A" service levels with no rate increases proposed
for the 2007/08 fiscal year. Our biggest challenge to these districts continues to be costs imposed
by other agencies that are not easily passed on because of Proposition 218 constraints,
Fire and Life Safety programs are a vital element in meeting the public safety needs of our
community. The Fire District has begun the implementation of a Strategic Plan that was
presented to the City Council in July 2005. The District is also actively moving forward with
implementing the service level goals and projects to increase the levels of services for the
community.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The Police Services Strategic Plan points to a need for a future substation in the northern part of
the community. In Fiscal Year 2007/08, the Police Department will proceed with the
construction of the City's North End Station. The station will enhance the accessibility of police
services to those citizens living north of the 210 Freeway and improve our level of service,
The Redevelopment Agency's goal is fostering economic development and revitalization. This
next fiscal year, the Agency will continue its focus on completing public improvements identified
in the Redevelopment Plan that improves flood control, traffic circulation, and public safety
facilities within the Project Area. Completion of these public improvements will also remove
barriers to private investment, thus enhancing economic development opportunities within the
Project Area.
The City has an ambitious Capital Improvement Program for the 2007/08 fiscal year, all funded
through non -General Fund special and restricted funds. Some of the major CIP projects include:
Storm Drain Projects
• Foothill Boulevard Master Plan Storm Drain (San Sevaine to 1000' West)
• Upper Cucamonga Storm Drain
• Beryl Street Master Plan Storm Drain (n/o 210 Freeway to n/o Banyan Street)
• East Avenue Master Plan Storm Drain (survey/design)
Street Improvement Projects
• Banyan Street (Sapphire to Carnelian and Beryl to Carnelian)
• 9th Street (Archibald to Hermosa)
• Arrow Route (Hermosa to Haven)
• Arrow Route (2000' w/o Etiwanda to ECL)
• Baker Metrolink Crossing
• Local street pavement rehabilitation
Traffic Signal Projects
• Banyan at the Fire Station
• Church Street at Hermosa
• Foothill Boulevard at Malachite
• Church Street at Elm
• Haven Avenue at Wilson
• Wilson at San Sevaine
Landscape Improvement Projects
• Haven Avenue (west parkway — Base Line Road to 210 Fwy)
• 19t" Street Parkway (West City Limits)
• Church Street Parkway (Ramona to Haven)
• Bluegrass and Wilson Landscape
• Highland Landscape (East of Haven)
xl
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
Trail Projects
• Rails to Trails (P. E. Railroad right-of-way — Grove Avenue to Cucamonga Creek)
• Rails to Trails (P. E. Railroad right-of-way — Amethyst Street to Archibald Avenue)
• Rails to Trails (P. E. Railroad right-of-way — Archibald Avenue to Haven Avenue)
• Rails to Trails (P. E. Railroad right-of-way — Haven Avenue to east of Etiwanda Avenue)
• Banyan Community Trail (Amethyst to Archibald)
• Archibald Avenue Community Trail (Banyan to Wilson)
• Cucamonga Creek Bike Trail
Park Projects
• Central Park Tot Lot project
• Old Town Park Tot Lot
• Red Hill Tot Lot
• Los Osos High School Ballfield Lighting
• Heritage and Windrows Parks Ballfield Rehabilitation
• Future park land acquisition
Facilities Projects
Fire Administration Building
Household Hazardous Waste Building/Site Relocation
Multi -Year Design/Construction Projects
• Base Line Road/1-15 interchange
• Foothill Boulevard street widening and bridge improvement (Grove Avenue to Vineyard
Avenue)
• Haven Avenue grade separation (at Metrolink railroad crossing)
• Wilson Avenue Extension
The upcoming budget also includes funding for the installation of GPS tacking devices in over
200 City and over 60 Fire District vehicles. The system will enable the City to track the location
of all City and District vehicles to ensure that all resources are deployed and utilized in the most
efficient manner possible and can be deployed to emergency situations based on their proximity
to the incident.
With on-going direction and support from the City Council, the Community Services Department
will begin to refine the design of Phase 2 of Central Park this next year. Phase 2 will include the
ultimate development of approximately 20-25 acres of the western portion of this 100+ -acre park
site. Amenities in this phase are anticipated to include: a family aquatics center, passive
recreation areas, and a service yard.
x1i
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
IV, OTHER FINANCIAL INFORMATION
Budgetary Control:
The City adopts an annual budget where each department's budgeted appropriations are
controlled at the character of expense level. These levels are defined as personnel, operations,
capital outlay, capital improvement projects and transfers. Although the budget is monitored at
the character of expense level, the legal level of budgetary control, that is the level at which
expenditures cannot exceed appropriations, is the department level within the General Fund and
at the function level for the Special Revenue, Debt Service and Capital Projects Funds.
Budgetary control is further maintained by the use of an encumbrance system. Encumbrances at
year end are reported as a reservation of fund balance. Revenues are also estimated annually in
the adoption of the annual budget. Revenues and expenditures are monitored throughout the year.
Cash Management:
Cash not immediately needed to finance City operations during the year was invested in securities
of the U.S. Government, or its agencies, e.g., bonds and notes of the Federal government and
Federally -sponsored agencies, in accordance with State laws governing deposit of public funds.
The City invests in time deposits from 14 to 720 days maturity, issues of federal agencies, the
State of California's Local Agency Investment Fund (LAIF) and, on occasion, bankers
acceptances. It is the objective of staff to attain a greater percentage of invested funds, while
maintaining the necessary reserves needed to fund City services. However, it should be noted
that all investment decisions are made by considering safety first, liquidity second and yield third.
Debt Administration:
The City of Rancho Cucamonga, as a general law city, is restricted from incurring general
obligation bonded indebtedness that would exceed 3.75% of the total assessed valuation of all
real and personal property. The City of Rancho Cucamonga does not have any general obligation
debt. The Redevelopment Agency does have various tax allocation bond issues as well as
developer loans outstanding. Note 7 of the Notes to the Financial Statements, under the Financial
Section of this report, presents more detailed information about these issues.
Risk Management:
During Fiscal Year 2006/07, the City of Rancho Cucamonga continued its commitment to risk
management programs for safety, general liability, workers' compensation and loss prevention.
Aggressive claims handling and a strong litigation stance have assisted in maintaining an
appropriate reserve for current and future claims payments. The City has minimized its reliance
on its third party administrator by processing and administering small claims in-house, resulting
in an estimated cost savings of more than $10,000 a year. In addition, various risk control
techniques, including employee accident prevention training, employee wellness seminars and
fairs, loss control techniques, loss control through safety programs and employee hazardous
identification programs have been implemented to minimize accident -related losses and exposure
by the public.
January 2, 2008
To the Honorable Mayor, Members of the City Council
and Citizens of the City of Rancho Cucamonga
The City of Rancho Cucamonga is self-funded for the first $250,000 of loss for general liability
claims and purchases coverage for losses ranging from $250,000 to $10 million. Additionally,
the City is self-funded for the first $100,000 of loss for workers' compensation claims and
purchases coverage for losses ranging from $ 100,000 to $10 million.
Financial Administration:
The Finance Department is structured under the Administrative Services Department with the
Administrative Services Director having responsibility for Personnel, Risk Management,
Purchasing, Geographical Information Services, Management Information Services, and the City,
Redevelopment Agency, and Fire District Treasury functions.
The Finance Director is responsible for directing the accounting, financial planning and reporting,
payroll, budget analysis, budget preparation, budget implementation and management, business
licensing, and cash management functions for the City, Redevelopment Agency and Fire District.
V. AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Rancho
Cucamonga for its comprehensive annual financial report (CAFR) for the fiscal year ended June
30, 2006. 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 nineteen consecutive years.
We believe that our current comprehensive annual report continues to meet the Certificate of
Achievement Program's requirements, and we are submitting it to the GFOA to determine its
eligibility for another certificate.
The preparation of this report could not have been accomplished without the efficient and
dedicated service of the entire staff of the Finance Department and the administrative staff of the
Administrative Services Department. We appreciate and would like to commend all the City
departments who assisted and contributed material to this document. We also recognize and
would like to acknowledge the Mayor and members of the City Council for their interest,
dedication, and constant support in planning and conducting the financial operations of the City
in a responsible and progressive manner.
Respectfully submitted,
Jack Lam, :kTcp
City Manager
lylk/L&
Tamara L. Layne
Finance Director
0
CITY OF RANCHO CUCAMONGA
CITY OFFICIALS
JUNE 30, 2007
CITY COUNCIL
Name
Donald J. Kurth, M.D. Mayor
Diane Williams Mayor Pro -Tem
Rex Guitierrez Council Member
L. Dennis Michael Council Member
Sam Spagnolo Council Member
ADMINISTRATION AND DEPARTMENT HEADS
City Manager and Executive Director of the
Rancho Cucamonga Redevelopment Agency
Assistant City Manager
Deputy City Manager/Administrative Services
Deputy City Manager/Community Development
City and Redevelopment Agency Attorney
Treasurer (term expires 2008)
City Clerk (term expires 2008)
Animal Services Director
Building and Safety Official
Community Services Director
City Engineer
Finance Director
Fire Chief
Library Director
Planning Director
Police Chief
Redevelopment Agency Director
Aiv
Term Expires
2010
2010
2010
2008
2008
Jack Lam
Pam Easter
John Gillison
Mandi Aluzri
James L. Markman
James Frost
Debra Adams
Joe Pulcinella
Trang Huynh
Kevin McArdle
Joe O`Neil
Tamara L. Layne
Peter Bryan
Deborah Clark
James Troyer
Pedro Ortiz
Linda Daniels
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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, 2006
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
Y
9P7H���`9,�,
UM OVATE$AND
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c" " ry President
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Executive Director
xlvi
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2007
Financial Section
Lance
Soil &
Lunghard
LLP
Certified Public Accountants
INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Brandon W. Burrows
Donald L. Parker
Michael K. Chu
David E. Hale
A Professional Corporation
Donald G. Slater
Richard K. Kikuchi
Retired
Robert C. Lance
1914-1994
Richard C. Soll
Fred J. Lunghard, Jr,
1928-1999
We have audited the accompanying financial statements of the governmental activities, the business -type
activities, each major fund and the aggregate remaining fund information of the City of Rancho
Cucamonga, California, as of and for the year ended June 30, 2007, which collectively comprise the City's
basic financial statements as listed in the table of contents. These financial statements are the
responsibility of the City of Rancho Cucamonga's management. Our responsibility is to express opinions
on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in 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 of
material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business -type activities, each major fund
and the aggregate remaining fund information of the City of Rancho Cucamonga as of June 30, 2007,
and the respective changes in financial position and cash flows where applicable thereof, and the
respective budgetary comparison for the General Fund for the year then ended in conformity with
accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated
December 20, 2007, on our consideration of the City of Rancho Cucamonga's internal control over
financial reporting and our tests of its compliance with certain laws, regulations, contracts, grant
agreements and other matters. The purpose of that report is to describe the scope of our testing of
internal control over financial reporting and compliance and the results of that testing and not to provide
an opinion on the internal control over financial reporting or on compliance. That report is an integral part
of an audit performed in accordance with Government Auditing Standards and should be considered in
assessing the results of our audit.
The management's discussion and analysis and the budgetary comparisons are not required parts of the
basic financial statements but are supplementary information required by the Governmental Accounting
Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of
management regarding the methods of measurement and presentation of the required supplementary
information. However, we did not audit the information and express no opinion on it.
75 YEARS
&.
1929 2004
01 Ex&ffmw
203 N. Brea Blvd., Suite 203 9 Brea, CA 92821-4056 9 (714) 672-0022 9 Fax (714) 672-0331 • www.lslcpas.com
MLance
Soil
s
Lunghard
LLP
CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor and Members of the City Council
City of Rancho Cucamonga, California
Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as
a whole. The supplemental schedules listed in the accompanying table of contents are presented for
purposes of additional analysis and are not a required part of the basic financial statements of the City of
Rancho Cucamonga. Such information has been subjected to the auditing procedures applied in the audit
of the basic financial statements and, in our opinion, is fairly presented in all material respects in relation
to the basic financial statements taken as a whole. The scope of our audit did not include the
supplemental statistical schedules listed in the table of contents and we do not express an opinion on
them.
December 20, 2007
2
CITY OF RANCHO CUCAMONGA
MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Rancho Cucamonga ("City'), we offer readers of the City's financial
statements this narrative overview and analysis of the financial activities of the City for the fiscal year
ended June 30, 2007. Since the Management's Discussion and Analysis (MD&A) is designed to focus on
the current year's activities, resulting changes and currently known facts, we encourage the readers to
consider the information presented here in conjunction with additional information furnished in the Letter
of Transmittal and the accompanying basic financial statements. This is the fifth consecutive year that
the City has issued financial statements pursuant to Statement No. 34 of the Governmental Accounting
Standards Board (GASB 34). Comparative data on the government -wide financial statements are only
presented in the MD&A.
Overview of the Financial Statements
The City is required to present its financial statements in accordance with Generally Accepted Accounting
Principles (GAAP), which includes complying with the Governmental Accounting Standards Board
(GASB) pronouncements. In 2003, the City was required to implement GASB Statement No. 34
(GASB 34) which required the City to add new financial reports with a new format to the existing
published Comprehensive Annual Financial Report (CAFR). The new financial reporting format includes
the Government -wide Financial Statements, which are comprised of the Statement of Net Assets and the
Statement of Activities (explained below), and the original reporting format, which is the Fund Financial
Statements (explained below), combined into a single unified format. These two statements combined
with the notes to the financial statements comprise the City's basic financial statements. This discussion
and analysis is intended to serve as an introduction to the City's basic financial statements. This report
also contains certain supplementary information to the basic financial statements.
Government -wide Financial Statements
Government -wide financial statements include the City and its component units. As stated in Note 1.a. of
the notes to the financial statements, the inclusion of an organization within the scope of the reporting
entity of the City of Rancho Cucamonga, as either blended or separately shown, is based on the
provisions of GASB Statement No. 14 The Financial Reporting Entity. 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
Redevelopment Agency, the Rancho Cucamonga Public Improvement Corporation, the Rancho
Cucamonga Fire Protection District, the Rancho Cucamonga Library, and the Rancho Cucamonga Public
Financing Authority.
These statements are designed to provide information about the activities of the City as a whole and
present a longer-term view of the City's finances. This longer-term view is intended to illustrate the City's
ability to continue functioning as a viable entity well beyond the next fiscal year's operations. The
statements are prepared using the accrual basis of accounting. The accrual basis of accounting
considers money available when earned and considers money spent when a liability is incurred. As such,
this basis of accounting focuses on measuring economic resources that are available to the City
regardless of the timing of the availability of those resources. For example, grant revenue may have
been earned as of fiscal year end but may not be received until several months subsequent to fiscal year
end. Under the accrual basis of accounting, this revenue would be recognized as a resource available to
the City as of fiscal year end, even though the actual cash is not received for several months. An
example related to expenditures would be the City's accrued interest liability. This liability is recognized
as a usage of the City's resources as of fiscal year end, even though the actual cash payment will occur
over an extended period of time. The accrual basis of accounting is similar to that used by most private
sector companies. Accordingly, all of the current year's revenues and expenses are taken into account
regardless of when cash is received or paid. Additionally, these statements reflect the capitalization and
depreciation of infrastructure and other capital assets (e.g., buildings, vehicles, furniture and fixtures, etc.)
as well as the recognition of various long-term liabilities (e.g., bonds payable, accrued employee benefits,
claims and judgments payable, etc.).
3
The statement of net assets presents information on all of the City's assets and liabilities, with the excess
of assets over liabilities reported as net assets. This statement includes changes in "capitalized and
depreciated" capital assets. The purpose behind the statement of net assets is that, over time, increases
or decreases in the net assets are one potential useful indicator of whether the financial position of the
City is improving or deteriorating.
The statement of activities presents information showing how the City's net assets changed during the
most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are
reported in this statement for some items that will only result in cash flows (both positive and negative) in
future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
The government -wide financial statements distinguish functions of the City that are principally supported
by taxes, 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 (Sheriff contract services and Animal care and services), public safety -fire protection,
engineering and public works, community development, and community services. The City's
business -type activities include the Sports Complex and Municipal Utility operations.
Both the governmental activities and the business -type activities are presented on the accrual basis of
accounting, which considers money available when earned and considers money spent when a liability is
incurred. The accrual basis of accounting focuses on measuring economic resources that are available to
the City regardless of timing of the availability of those resources. Proprietary funds, discussed below,
also follow the accrual basis of accounting.
By contrast the governmental fund financial statements, a part of the Fund Financial Statements, use the
modified accrual basis of accounting which considers money available when it is collectible within the
current period or soon enough thereafter (60 days after the end of the current fiscal period) to pay
liabilities of the current period. Expenses are recorded when a liability is incurred. Debt service, claims
and judgments, and accrued employee leave benefits are not recorded as liabilities, they are expensed at
the time a payment is due. Note 1.c. of the Notes to the Financial Statements more fully describes each
basis of accounting.
The government -wide financial statements can be found on pages 17 through 19 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other state and local governments, uses
fund accounting to ensure and demonstrate compliance with finance -related legal requirements. The fund
financial statements provide detailed information about the most significant funds and other funds — not
the City as a whole. Some funds are required by state law and by bond covenants. In addition, in order
to meet legal responsibilities for using certain taxes, grants, and other resources, prudent fiscal
management requires the establishment of other funds to help control and manage money. All of the
funds of the City can be divided into three categories: governmental funds, proprietary funds, and
fiduciary funds.
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. These funds are reported using an accounting method called modified accrual accounting,
which measures cash and all other financial assets that can readily be converted to cash. 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 22 and 26 of this report).
rd
The City maintains 84 individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and
changes in fund balances for the General Fund, the CFD 2004-01 Rancho Etiwanda Capital Project
Fund, the Redevelopment Agency Capital Project Fund, and the Redevelopment Agency Debt Service
Fund, all of which are considered to be major funds. Major funds determination is based on guidelines
established by GASB 34. Data for the other 80 governmental funds are combined into a single,
aggregated presentation. The basic governmental fund financial statements can be found on pages 20
through 25 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 80 through 122 in this report.
The City adopts an annual appropriated budget for its general fund. A budgetary comparison statement
has been provided to demonstrate compliance with this budget. This comparison can be found on
page 27 of this report.
Proprietary funds. When the City charges customers fees to cover the cost of the services it provides,
these services are generally reported in proprietary funds. The City maintains two different types of
proprietary funds: enterprise funds and internal service funds. Enterprise funds are used to report the
same functions presented as business -type activities in the government -wide financial statements.
"Enterprise" refers to the fund type while "business -type" refers to the activity type. The City uses
enterprise funds to account for its Sports Complex and Municipal Utility operations.
Internal service funds by contrast are an accounting mechanism used to accumulate and allocate costs
internally among the City's various functions. The City uses an internal service fund to account for
vehicle/equipment replacement and data processing equipment/technology replacement. Because these
services predominantly involve governmental rather than business -type activities, this fund type has been
included within governmental activities in the government -wide financial statements. Internal service
funds are presented as proprietary funds because both enterprise and internal service funds follow the
accrual basis of accounting.
In the fund financial statements section, proprietary funds provide similar information to that contained in
the business -type activities in the government -wide financial statements, only in more detail. The
proprietary fund financial statements provide separate information for the Sports Complex and Municipal
Utility operations, both of which are considered to be major funds of the City. All internal service funds
are combined into a single, aggregated presentation in the proprietary fund financial statements.
Individual fund data for the internal services funds is provided in the form of combining statements and
can be found on pages 182 through 184 in this report.
The basic proprietary fund financial statements can be found on pages 28 through 30 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside
the government. In these cases, the City has a fiduciary responsibility and is acting as a trustee.
Fiduciary funds are not reflected in the government -wide financial statements because the resources of
these funds are not available to support the City's own programs. The accounting used for fiduciary
funds is much like that used for proprietary funds. The City's fiduciary activities are reported in a separate
Statement of Fiduciary Net Assets on page 31 of this report.
The fiduciary fund type that the City maintains is an agency fund. An agency fund is a fund 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. Individual fund data for each of these agency funds is provided in
the form of combining statements found on pages 188 through 193 of this report.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in
the government -wide and fund financial statements. The notes to the financial statements begin on
page 33 of this report.
5
Government -wide Financial Analysis
Our analysis focuses on the City's net assets (Table 1) and the changes in net assets (Table 2) as a
result of the City's activities. Comparative total data for the prior year has been presented. An analysis of
the significant increases/decreases from the prior year is provided after each table.
TABLE 1
NET ASSETS
(IN THOUSANDS)
As of June 30, 2007
Governmental Business -Type
Activities Activities
2007 2006 2007 2006
Total
2007 2006
Current and other assets
$ 607,463
$ 526,440
$ 7,638
$ 3,524
$ 615,101
$ 529,964
Capital assets
588,957
559,388
26,474
27,334
615,431
586,722
TOTAL ASSETS
1,196,420
1,085,828
34,112
30,858
1,230,532
1,116,686
Long-term liabilities
outstanding
341,255
341,134
-
-
341,255
341,134
Other liabilities
22,645
17,124
1,152
300
23,797
17,424
TOTAL LIABILITIES
363,900
358,258
1,152
300
365,052
358,558
Net assets:
Invested in capital assets,
net of related debt
284,190
252,179
21,023
27,334
305,213
279,513
Restricted
429,254
375,758
418
256
429,672
375,758
Unrestricted
119,076
99,633
11,519
2,968
130,595
102,857
TOTAL NET ASSETS
$ 832,520
$ 727,570
$ 32,960
$ 30,558
$ 865,480
$ 758,128
Net assets, the difference between a government's assets and its liabilities, may serve over time as one
potential useful indicator of a government's financial position. Net assets includes the City's capital
assets, cash balances, amounts receivable from other entities, and other similar resources offset by
payments due to vendors, interest payable, long-term debt, and other similar obligations. In the case of
the City, total assets (of which 50% represents capital assets of the City, including infrastructure)
exceeded total liabilities by $865,479,660 at the close of the most recent fiscal year. This year, the
assets of both the governmental and the business -type activities at year end exceeded liabilities. A more
detailed discussion of these results will be discussed in the following sections for both governmental and
business -type activities.
The government's total net assets increased by $107,351,074, or 14%, during the current fiscal year,
reflecting positive changes in the governmental activities of $114,835,348 and the business -type activities
of $2,401,267. Net assets were also reduced by $9,885,541 as a result of certain restatements occurring
at the beginning of the fiscal year (see note 12 to the financial statements for additional information). The
following is an explanation of the major changes:
• Capital assets (e.g., infrastructure and other capital assets such as buildings, vehicles, furniture
and fixtures, etc.) increased by $28,707,855, net of accumulated depreciation. The increase in
capital assets is due to capital construction projects and infrastructure improvements such as
M.
major increases in the City's road and storm drain systems. The City uses these capital assets to
provide services to citizens; consequently, these assets are not available for future spending.
Current and other assets (e.g., cash and investments, receivables, prepaid costs, cash with fiscal
agent, etc.) increased by $85,137,710. This increase is due to the combination of several factors:
1) an increase in cash and investments of approximately $51.4 million as a result of increased
property tax revenue (primarily tax increment revenue in the RDA), increased investment
earnings, growth in developer fees, and the non-recurrence of a $20 million prior year payment to
the County of San Bernardino Flood Control District for construction of regional flood control
improvements providing benefit to the City of Rancho Cucamonga.; 2) an increase in notes and
loans receivable of approximately $12.7 million due to additional financing for development
projects and the accrual of interest for the various loan agreements entered into by the
Redevelopment Agency to provide funding for affordable housing; 3) a $4,495,398 increase in
grants receivable which reflects billings for reimbursable costs incurred through fiscal year end;
4) an increase of approximately $1.9 million in prepaid costs due to the prepayment of the County
of San Bernardino's Sheriff's contract payment in the current year; 5) an increase of
approximately $1.4 million in land held for resale by the Redevelopment Agency; and 6) an
increase of $11.6 million in cash with fiscal agent due to three new Community Facilities Districts
(CFDs) issuing debt in the current year.
Long-term debt outstanding (e.g., bonds, Agency loans, claims and judgments payable, and
accrued employee benefits) decreased by $121,404. The City added accrued interest for Owners
Participation Agreement No. RA01-022 in the amount of $642,457 and entered into a capital
lease in the amount of $90,000. The City accrued $1,455,550 in claims and judgments payable
and $1,160,825 for accrued employee benefits. Payments for the capital lease of $8,065, claims
and judgments in the amount of $866,240, employee benefits in the amount of $1,109,667 and
principal payments on outstanding debt in the amount of $7,790,860 were made for a total
amount of $9,774,832. A prior period adjustment in the amount of $6,717,988 has been reflected
in the financial statements to include amounts incurred for accumulated but unpaid interest on
Owners Participation Agreement No. RA01-022. The remaining change of $170,584 is due to a
change in unamortized bond premiums.
Other liabilities (e.g., accounts payable, accrued interest, due to other governments, etc.)
decreased by $6,373,087. The remaining decrease is due to the completion of multiple
construction projects in the current fiscal year resulting in a lesser amount being accrued in
accounts payable for the current year.
7
TABLE 2
CHANGES IN NET ASSETS
(IN THOUSANDS)
Year ended June 30, 2007
Governmental Business -Type
Activities Activity
2007 2006 2007 2006
Total
2007 2006
REVENUES:
Program Revenues:
Charges for services
$ 13,843
$ 18,702
$ 9,551
$ 6,350
$ 23,394
$ 25,052
Operating grants and
contributions
8,190
9,337
-
-
8,190
9,337
Capital grants and
_
-
contributions
67,921
34,409
-
-
67,921
34,409
General Revenues:
Taxes:
_
_
Property taxes
140,516
118,431
-
-
140,516
118,431
Admissions taxes
-
-
24
9
24
9
Transient occupancy taxes
1,745
629
-
-
1,745
629
Sales taxes
26,715
27,379
-
26,715
27,379
Franchise Taxes
7,966
7,370
-
7,966
7,370
Business licenses and
_
building permits
4,308
3,890
-
4,308
3,890
Intergovernmental
997
1,124
-
-
997
1,124
Use of money and property
28,788
16,707
254
-
29,042
16,707
Gain on sale of assets
-
-
-
200
-
200
Other
5,738
4,810
16
14
5,754
4,824
Loss on disposition of
-
-
capital assets
-
(633)
-
-
-
(633)
TOTAL REVENUES
306,727
242,155
9,845
6,573
316,572
248,728
EXPENSES:
General government
40,173
39,749
-
-
40,173
39,749
Public safety
26,330
23,166
-
-
26,330
23,166
Public safety - fire protection
21,604
20,172
-
-
21,604
20,172
Engineering and public works
16,849
16,517
-
-
16,849
16,517
Community development
53,120
16,088
-
-
53,120
16,088
Community services
12,391
9,279
-
-
12,391
9,279
Interest on long term debt
19,705
20,829
-
-
19,705
20,829
Sports Complex
-
-
2,010
1,886
2,010
1,886
Municipal Utility
-
-
7,153
5,787
7,153
5,787
TOTAL EXPENSES
190,172
145,800
9,163
7,673
199,335
153,473
INCREASE (DECREASE) IN NET
ASSETS BEFORE TRANSFERS
116,555
96,355
682
(1,100)
117,237
95,255
TRANSFERS
(1,719)
(558)
1,719
558
-
-
INCREASE (DECREASE)
IN NET ASSETS
$ 114,836
$ 95,797
$ 2,401
$ (542)
$ 117,237
$ 95,255
Restatement of Net Assets (See Note 12)
(9,886)
(290)
-
-
(9,886)
(290)
Change in Net Assets from Prior Year
$ 104,950
$ 95,507
$ 2,401
$ (542)
$ 107,351
$ 94,965
H.
The above condensed statement of activities of the City's governmental and business -type operations for
the period ended June 30, 2007 shows total net assets increasing by $117,236,615. Governmental
activities increased the City of Rancho Cucamonga's net assets by $114,835,348, accounting for 98% of
the total growth in net assets, and business -type activities contributed $2,401,267 to net assets. While
the current year's activities increased total net assets by $117,236,615, they were also reduced by
$9,885,541 as a result of required accounting adjustments occurring at the beginning of the fiscal year
(see note 12 to the financial statements for additional information). Net assets in the prior fiscal year
increased by $95,255,026 based on the results of operations and were reduced by $290,385 as a result
of required accounting adjustments.
In order of total dollar amount of change, the most significant changes in revenue were in the categories
of capital grants and contributions, property taxes, use of money and property, and charges for services.
• The increase in capital grants and contributions of $33,512,373 is primarily due to proceeds
received from three new Community Facilities Districts (CFDs) bonds that were issued in the
current year to fund infrastructure improvements for three specific developments in the City. The
bond proceeds totaled $47.5 million. The increase resulting from the new bond proceeds was
offset by the non -recurrence of the prior year's bond proceeds of $8.7 million and park
development reimbursements of $5.7 million.
• The increase in property taxes of $22,085,059 is due to increased assessed valuations
throughout the City along with new housing developments. Included in the growth in general
property taxes is property tax increment revenue ($16,506,742 of the increase) which is received
by the Redevelopment Agency and is restricted as to its use because 20% must pay for
affordable housing and 80% must pay for debt service. The remaining growth in general property
taxes relates primarily to the Fire District and the City's General Fund.
• The increase in use of money and property of $12,081,158 is due to three main factors: 1) the
average rate of return on the City's portfolio increased from 3.57% to 4.44%; 2) the accounting
adjustment required to be reflected in the financial statements at fiscal year end to mark the
investment portfolio to market contributed $4.7 million to the increase; and 3) the RDA recognized
a $1.46 million gain on land held for resale.
• Charges for services decreased $4,859,667 primarily in the area of community development due
to the nonrecurrence of $4,171,200 in park fees and $632,000 in equestrian fees for the Rancho
Etiwanda Estates development.
At the fund level, sales tax revenues actually increased $1,257,773 as a result of new business growth in
the City; however, as a result of accounting adjustments required by the State triple flip and the fourth
quarter revenue reconciliation being less in the current year than in the prior year, in Table 2, sales tax
shows a decrease of $664,222 on the statement of activities. These revenues are recognized in the
statement of activities, but they are deferred for the fund level financial statements as they are outside of
the 60 day revenue recognition period that the City utilizes.
The most significant changes in expenses were in community development, public safety, and community
services.
• Community development costs increased $37,031,720 primarily due to expenditures associated
with Community Facilities District (CFD) No. 2004-01 (Rancho Etiwanda Estates). As noted
above, CFD's are a type of conduit financing in which bonds are issued and the proceeds used to
fund infrastructure improvements. The bonds are repaid through property taxes within the CFD
boundaries and as infrastructure improvements are completed by the developer, the costs of
those infrastructure improvements are reimbursable. Developers were reimbursed with bond
proceeds for street, landscaping, storm drains, and park facility infrastructure improvements that
were completed within the CFD.
• Public safety costs increased $3,163,892 due to the addition of five new positions to staff the
Retail Investigative Team (four sworn, one non -sworn), the addition of two deputies for additional
patrol, and the backfilling of a Crime Analyst position. Additionally, a full year's costs for the new
Animal Care and Adoption Center are reflected.
M
Community services costs increased $3,112,398 due to the following: 1) a full year's costs for the
Cultural Center, which includes the Paul A. Biane Library; and 2) a $291,977 increase in
depreciation expense.
The following presents the cost of each of the City's seven governmental activities— general government,
public safety (Sheriff contract services and Animal care and services), public safety — fire protection,
engineering and public works, community development, community services, and interest on long-term
debt. Revenue generated by these programs consists of charges for services, operating contributions
and grants, and capital contributions and grants. Expenses consist of the total expenses for the
governmental activities which include expenses unrelated to program revenues. The net cost of
services (total cost less revenues generated by the activities) is the amount that was paid from general
revenues, i.e., revenues not related to a specific function or program.
Governmental Activities
(In Thousands)
Total Cost
of Services
2007 2006
Net Cost
of Services
2007 2006
General government
$ 40,173
$ 39,749
$ (22,943)
$ (38,934)
Publicsafety
26,330
23,166
(23,801)
(21,155)
Public safety - fire protection
21,604
20,172
(20,877)
(19,978)
Engineering and public works
16,849
16,517
3,210
12,215
Community development
53,120
16,088
3,671
7,948
Communityservices
12,391
9,279
(3,496)
(2,619)
In te re st o n lo ng-te rm debt
19,705
20,829
(19,706)
(20,829)
Total
$ 190,172
$ 145,800
$ (83,942)
$ (83,352)
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, designated and unreserved fund balance may serve as a useful
measure of a government's net resources available for spending at the end of the fiscal year.
On page 20 the governmental funds balance sheet is shown. The combined fund balance of
$519,661,775 increased $67,250,814 or 14.9%. The combined fund balance of $519,661,775 represents
the beginning point for the reconciliation of the balance sheet of governmental funds to the statement of
net assets detailed on page 22 of this report. This total includes the general fund balance of
$95,017,551, which increased by $8,060,257 from the prior year due to an improved revenue and
expenditure picture from original projections. The City's general fund balance has reserves of
$17,878,512 of which $8,321,227 is for advances, $6,795,843 is for encumbrances, $2,397,264 is for
prepaid costs, $344,178 is for a radio system acquisition, and $20,000 is for deposits. Funds that are
categorized as reserved are not available as spendable resources or they are legally segregated for a
specific use. $77,139,039 has been designated in the general fund indicating the City Council's plans for
the future usage of City resources, according to the policies enumerated below:
10
These policies also ensure a prudent level of protection for the finances of the City in times of
emergencies, revenue declines, and other unforeseen events. Certain designated funds enable the
organization to operate in a business -like structure to address future liabilities while certain other
designated funds help to support the City's credit rating which is also important to promote fiscal
excellence.
• Designated for changes in economic circumstances: The designation for changes in
economic circumstances is the reserve that is often referred to by the general public when a
reference is made as to the amount of a City's reserve. This is the "savings account" of non-
recurring revenue that would be utilized should an economic downturn or an emergency occur,
and it is one of the major factors that rating agencies consider when rating a city's fiscal health.
• Designated for City facilities' capital repair. The City facilities' capital repair funding goal
mirrors the industry standard of 15% of capital asset value. All capital repairs for all City facilities
and buildings are funded independently of the General Fund, which only pays for routine annual
operational maintenance.
• Designated for self-insurance: This designation is fully funded with all current claims generally
being paid from interest earnings on the fund. As such, the fund is basically self -funding.
General liability claims, therefore, do not impact the General Fund, which only budgets for major
loss insurance premiums.
• Designated for working capital: The working capital designation is intended to provide
sufficient liquidity for the City's day-to-day operations so that fluctuations in revenue receipts
throughout the year will not disrupt the City's investment portfolio and avoids having to borrow for
operations. The funding level for this reserve has been established by the City Council at 5% of
the City's General Fund budget for the upcoming fiscal year.
• Designated for long-term employee leave payouts: This designation sets aside funding for
the long-term portion of future employee leave payouts such as sick leave, vacation, etc., and is
separate from recurring personnel costs.
• Designated for law enforcement: This designation represents Police Department fund balance
used to facilitate unexpected equipment, facilities, or other unexpected law enforcement needs
within the community.
• Designated for contract development services: This designation is comprised of AB 1600
development fees that can only be used annually for development processing services and must
be segregated to ensure compliance with AB 1600.
• Designated for booking fees: This designation represents funds set aside to offset future
anticipated cost increases in the fees that the County of San Bernardino charges the City for the
booking of prisoners.
• Designated for sphere of influence and multi -species habitat plan: This designation
provides funding to enable the City to meet our commitment for processing these two important
programs in partnership with the County. Council actions have created the City's involvement
with these two policy areas.
• Designated for guaranteed investment contract: This designation represents funds that were
invested in a Guaranteed Investment Contract (GIC) in order to generate an interest revenue flow
to assist in funding contractual labor agreements during a time period in which the City's
budgeted revenue was experiencing unusual fluctuation. These funds are not available for
withdrawal until FY 2008/09.
• Designated for information technology: This designation is comprised of the net of
Information Technology Fee revenues which are governed by AB1600 and the related
expenditures to enhance technology for the Community Development departments.
• Designated for capital projects: This designation represents funds set aside by the City Council
to complete specific capital projects.
11
Designated for -general plan update: This designation is comprised of General Plan Update
Fee revenues which are governed by AB1600. The revenues will be accumulated for the
eventual funding of the next General Plan update for the City.
The balance sheet presents three other major funds, the CFD 2004-01 Rancho Etiwanda capital project
fund, the Redevelopment Agency capital project fund, and the Redevelopment Agency debt service fund.
The CFD 2004-01 Rancho Etiwanda capital project fund has a fund balance of $5,556,922 all of which is
designated for capital projects. The Redevelopment Agency's capital project fund has a fund balance of
$203,778,472, which has increased by $3,727,186 from the prior year. The increase is mainly due to
higher than anticipated growth in tax increment revenues. The Redevelopment Agency's capital project
fund balance has reserves of $122,981,499 of which $30,706,501 is for encumbrances, $26,089,434 is
for advances, $12,520,105 is for land held for resale, $53,623,660 is for long-term notes and loans
receivable, and $41,799 is for prepaid costs. The Redevelopment Agency's capital project fund
designates $80,796,973 for continuing projects related to affordable housing and the usage of bond
proceeds. The Redevelopment Agency's debt service fund has a fund balance of $104,397,230, which
has increased by $36,638,486 from the prior year. The increase is due to property tax increment growth
along with the deferral of a capital project. The Redevelopment Agency's debt service fund balance has
reserves of $4,214,162 of which $2,725,841 is for encumbrances and $1,488,321 is for vehicle and
equipment replacement. None of these funds has an unreserved/undesignated fund balance.
The other governmental funds are what make up the remainder of the combined fund balance for all
governmental funds. These funds consist of the City's 64 special revenue funds and the City's 16 capital
project funds. These funds have a combined fund balance of $110,911,600, which has increased by
$13,423,561 from the prior year, after restatements of $155,637 (see Note 12 to the financial statements
for further detail of the restatements). The other governmental funds have a reserved balance of
$54,367,626 of which $15,027,298 is for encumbrances, $4,147,033 is for vehicle and equipment
replacement, $33,636,548 is for capital projects, $150,000 is for radio system acquisition, and $42,202 is
for prepaid costs. While, the special revenue funds have a combined unreserved/undesignated fund
balance of $45,911,910, and the capital project funds have a combined unreserved/undesignated fund
balance of $10,632,064 it should be noted, however, that unreserved/undesignated fund balances in
special revenue and capital project funds must be utilized for specific purposes and are not available for
general City operations. Most such funds are accumulated over time until they are sufficient to pay for
planned capital and infrastructure projects.
Proprietary Funds. The City's proprietary funds consist of two major enterprise funds and two internal
service funds. The two major enterprise funds are the Sports Complex fund, which accounts for the
activities of the Sports Complex, and the Municipal Utility fund, which accounts for the City's electric utility
operations. The internal services funds are the Vehicle Replacement fund and the Data Processing
Equipment/Technology Replacement fund.
Net assets for the enterprise funds are $32,995,795, of which $26,473,894 represents the amount
invested in capital assets and $418,007 represents the amount for public benefit. Unrestricted net assets
amount to $6,103,894, which will be used to cover future operations and activities. The total growth in net
assets for the enterprise funds is $2,410,253 as a result of routine operations overall and expanded
services in the Municipal Utility.
Net assets for the internal services funds are $20,891,692, of which $2,081,995 represents the amount
invested in capital assets. Unrestricted net assets amount to $18,809,697, which will be used to cover
future vehicle and data processing equipment/technology replacements. Total net assets decreased for
these funds by $284,258 due to replacement needs exceeding current year user charges.
12
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, actual ending revenues of $74,085,523 were $2,313,993 more than the final
budgeted revenues of $71,771,530. Positive variances were in interest income and development fee
revenue.
• Interest income exceeded budget by $623,925 combined with the net effects of GASB Statement
No. 31 (fair value of investments) which contributed another $770,950 to interest income.
• Development fee revenue (e.g., Building and Safety, Engineering, and Planning fees) netted
$750,972 more than anticipated. These revenues are utilized during the year for contract
services.
The General Fund's actual ending expenditures of $72,821,109 were $5,632,095 less than the final
budget of $78,453,204. The majority of this variance, however, is due to savings resulting from timing in
personnel overhead costs, and other savings in city facilities, public safety, engineering and public works,
community development — administration, and capital outlay. Explanations for the variance follow.
• Personnel overhead had savings of $1,279,082 due to two main factors: 1) the employee -
reimbursed share of medical premiums and COBRA payments totaling $398,624 were more than
originally projected resulting in reduced medical premium costs; and 2) PERS savings of
$395,648 due to vacancies and $287,883 due to the timing of PERS new contribution rates.
• City facilities had savings in personnel due to vacancies that occurred during the year and
savings in contract services due to the shifting of priority projects to other funding sources. These
savings totaled $518,120.
• Public safety was $456,647 under budget due to the time required to hire new personnel.
• Engineering and public works had savings of $743,944. Street and park maintenance
experienced $348,329 in contract services savings while vehicle and equipment maintenance has
savings of $94,767 overall.
• Community development — administration had savings of $831,169 primarily due to the deferred
start of the General Plan update which was budgeted at $750,000.
• CaFital outlay expenditures were $1,141,046 less than anticipated due to the Haven Avenue and
19t Street parkway improvements being bid out lower than the engineer's estimate and due to
the deferral of the wood barricade retrofit project.
13
Capital Assets and Debt Administration
Capital Assets
As stated in the Overview of the Financial Statements, the new financial statement format required by
GASB 34 reflects the capitalization and depreciation of infrastructure and other capital assets
(e.g., buildings, vehicles, furniture and fixtures, etc.).
At the end of the fiscal year, the City had $615,430,527 invested in a broad range of capital assets
(see Table 3 below). This amount represents a net increase (including additions and deductions) of
$28,707,855.
TABLE 3
The most significant changes in capital assets for governmental activities are in the following categories
(in order of dollar amount): infrastructure, construction in progress, and buildings and improvements.
• Infrastructure increased by $26,995,393 over the prior year due to growth in the City's road and
storm drain systems in accordance with the City's general plan.
• The net decrease in construction in progress of $39,242,923 includes a transfer of the completed
Victoria Gardens Cultural Center to building improvements in the amount of $39,752,189.
Construction in progress also increased by $509,266 as preliminary costs for several public
safety facilities were incurred during the year.
• Buildings and improvements increased $39,707,932, of which $39,242,923 is the Victoria
Gardens Cultural Center being capitalized as a building. The remainder of the increase is
attributed to the growth of the City and the services it provides.
14
CAPITAL ASSETS AT YEAR-END
(NET OF DEPRECIATION, IN THOUSANDS)
For the year ended June 30, 2007
Governmental Business -Type
Activities Activities
Total
2007 2006 2007 2006
2007
2006
Land
$ 75,904 $ 75,904 $ 5,451 $
5,451
$ 81,355 $
81,355
Construction in progress
509 39,752 -
-
509
39,752
Buildings and improvements
118,635 78,095 20,090
20,922
138,725
99,017
Equipment and vehicles
10,072 9,143 932
960
11,004
10,103
Furniture and fixtures
1,101 754 1
1
1,102
755
Infrastructure
382,736 355,741 -
-
382,736
355,741
TOTALS
$ 588,957 $ 559,389 $ 26,474 $
27,334
$ 615,431 $
586,723
The most significant changes in capital assets for governmental activities are in the following categories
(in order of dollar amount): infrastructure, construction in progress, and buildings and improvements.
• Infrastructure increased by $26,995,393 over the prior year due to growth in the City's road and
storm drain systems in accordance with the City's general plan.
• The net decrease in construction in progress of $39,242,923 includes a transfer of the completed
Victoria Gardens Cultural Center to building improvements in the amount of $39,752,189.
Construction in progress also increased by $509,266 as preliminary costs for several public
safety facilities were incurred during the year.
• Buildings and improvements increased $39,707,932, of which $39,242,923 is the Victoria
Gardens Cultural Center being capitalized as a building. The remainder of the increase is
attributed to the growth of the City and the services it provides.
14
Debt Administration
At year-end, the City's governmental activities had $341,255,169 in bonds (RDA), loans (RDA), capital
lease, claims and judgments payable, and accrued employee benefits verses $341,133,765 in the prior
year, an increase of $121,404. (See Table 4 below).
• The decrease of $6,320,000 in the tax allocation bonds is due to the payment of the annual
debt -service payments.
• The increase of $5,889,585 in developer loans is due to a prior period adjustment of $6,717,988
to record accumulated unpaid interest on OPA No. RA01-022 offset by the payment of the annual
debt -service payments on the respective loans.
• The increase of $886,240 in claims and judgments payable is due to an increase in the incurred
but not yet reported claims for the fiscal year.
• The increase of $1,109,667 in accrued employee benefits is due to an increase in the number of
employees in the City and long-term contractual labor agreements.
TABLE 4
OUTSTANDING DEBT, AT YEAR END
(IN THOUSANDS)
For the year ended June 30, 2007
Governmental Business -Type
Activities Activities
Total
Standard & Poor's Corporation and Moody's Investors Service have assigned, respectively, the tax
allocation bonds ratings of "AAA" and "Aaa" upon their issuance.
Economic Factors and Next Year's Budgets
In preparing the budget for Fiscal Year 2007/08, management looked at the following economic factors:
• The local economy in the Inland Empire starting to slow down, especially in the housing market.
• The State experiencing a slow period of recovery from past budget deficits.
• Continued population growth in the City as the City has not yet reached build out.
The Operating Budget for Fiscal Year 2007/08 is a well-balanced budget that reflects the City's
commitment to address growth and provide the highest level of service to the community within the City's
financial constraints and is consistent with the City Council's goals and objectives. The General Fund
budget for Fiscal Year 2007/08 is $70,088,990 and includes funding for an increase in the police contract,
funding for new public safety positions, completion of funding for the Cultural Center operations,
15
2007
2006 2007
2006 2007
2006
Tax Allocation Bonds
$ 304,685
$ 311,005 $ -
$ - $ 304,685
$ 311,005
Developer Loans
23,102
17,212 -
- 23,102
17,212
Capital Lease
82
- -
- 82
-
Claims and Judgments Payable
2,658
2,069 -
- 2,658
2,069
Accrued Employee Benefits
6,405
6,354 -
- 6,405
6,354
Unamortized Bond Premium
4,323
4,494
- 4,323
4,494
TOTALS
$ 341,255
$ 341,134 $
$ - $ 341,255
$ 341,134
Standard & Poor's Corporation and Moody's Investors Service have assigned, respectively, the tax
allocation bonds ratings of "AAA" and "Aaa" upon their issuance.
Economic Factors and Next Year's Budgets
In preparing the budget for Fiscal Year 2007/08, management looked at the following economic factors:
• The local economy in the Inland Empire starting to slow down, especially in the housing market.
• The State experiencing a slow period of recovery from past budget deficits.
• Continued population growth in the City as the City has not yet reached build out.
The Operating Budget for Fiscal Year 2007/08 is a well-balanced budget that reflects the City's
commitment to address growth and provide the highest level of service to the community within the City's
financial constraints and is consistent with the City Council's goals and objectives. The General Fund
budget for Fiscal Year 2007/08 is $70,088,990 and includes funding for an increase in the police contract,
funding for new public safety positions, completion of funding for the Cultural Center operations,
15
completion of funding for the Animal Care and Services program, and funding for the installation of GPS
tracking devices in City and Fire District vehicles.
Questions or requests for information regarding the City of Rancho Cucamonga's Fiscal Year 2007/08
budget should be sent to the Finance Department at the address below.
Contacting the City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors
with a general overview of the City of Rancho Cucamonga's finances and to show the City's
accountability for the money it receives. Questions concerning any of the information provided in this
report or requests for additional financial information should be addressed to the Finance Department at
the City of Rancho Cucamonga, 10500 Civic Center Drive, Rancho Cucamonga, CA 91730.
16
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET ASSETS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Deferred loans
Grants
Internal balances
Prepaid costs
Deferred charges
Deposits
Land held for resale
Restricted assets:
Cash with fiscal agent
Capital assets not being depreciated
Capital assets, net of depreciation
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Accrued interest
Unearned revenue
Deposits payable
Due to other governments
Noncurrent liabilities:
Due within one year
Due in more than one year
Total Liabilities
Net Assets:
Invested in capital assets, net of related debt
Restricted for:
Community development projects
Community services
Public safety
Capital projects
Debt service
Public benefit - Municipal Utility
Unrestricted
Total Net Assets
See Notes to Financial Statements 17
Primary Government
Governmental Business -Type
Activities Activities Total
$ 467,938,101 $ 6,083,826 $ 474,021,927
1,879,207
1,588,708
3,467,915
11,435,855
711
11,436,566
55,399,735
-
55,399,735
1,165,099
996
1,166,095
449,947
-
449,947
6,984,342
-
6,984,342
36,210
(36,210)
-
2,481,265
-
2,481,265
3,649,530
-
3,649,530
20,000
-
20,000
12,520,105
-
12,520,105
43,503,896
-
43,503,896
76,413,274
5,451,015
81,864,289
512,543,359
21,022,879
533,566,238
1,196,419,925 34,111,925 1,230,531,850
15,348,535
1,133,341
16,481,876
1,099,735
17,371
1,117,106
5,059,657
-
5,059,657
639,960
-
639,960
46,237
1,628
47,865
450,557
-
450,557
11,404,336
-
11,404,336
329,850,833
-
329,850,833
363,899,850
1,152,340
365,052,190
284,189,698
21,022,879
305,212,577
49,448,879
-
49,448,879
10,482,029
-
10,482,029
12,081,996
-
12,081,996
257,903,531
-
257,903,531
99,337,573
-
99,337,573
-
418,007
418,007
119,076,369
11,518,699
130,595,068
$ 832,520,075 $ 32,959,585 $ 865,479,660
CITY OF RANCHO CUCAMONGA
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2007
Total General Revenues and Transfers
Change in Net Assets
Net Assets at Beginning of Year
Restatement of Net Assets
Net Assets at End of Year
See Notes to Financial Statements 18
Program Revenues
Operating
Capital
Charges for
Contributions
Contributions
Functions/Programs
Expenses Services
and Grants
and Grants
Primary Government:
Governmental Activities:
General government
$ 40,172,577 $ 746,341
$ 205,457
$ -
Public safety
26,329,992 1,242,344
460,301
826,283
Public safety - fire protection
21,603,980 393,119
334,001
-
Engineering and public works
16,848,905 4,449,690
5,885,284
15,376,295
Community development
53,119,509 2,798,329
823,500
47,517,127
Community services
12,391,620 4,212,904
481,099
4,201,550
Interest on long-term debt
19,705,818 -
-
-
Total Governmental Activities
190,172,401 13,842,727
8,189,642
67,921,255
Business -Type Activities:
Sports Complex
2,010,145 498,706
-
-
Municipal Utility
7,152,633 9,052,392
-
-
Total Business -Type Activities
9,162,778 9,551,098
-
-
Total Primary Government
$199,335,179 $ 23,393,825
$ 8,189,642
$ 67,921,255
General Revenues:
Taxes:
Property taxes, levied for general
purpose
Admission tax
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses and building
permits
Intergovernmental, unrestricted:
Motor vehicle in lieu
Use of money and property
Other
Transfers
Total General Revenues and Transfers
Change in Net Assets
Net Assets at Beginning of Year
Restatement of Net Assets
Net Assets at End of Year
See Notes to Financial Statements 18
Net (Expenses) Revenues and Changes in Net Assets
Primary Government
Governmental Business -Type
Activities Activities Total
$ (39,220,779)
(23,801,064)
(20,876,860)
8,862,364
(1,980,553)
(3,496,067)
(19,705,818)
(100,218,777)
$ (39,220,779)
(23,801,064)
(20,876,860)
8,862,364
(1,980,553)
(3,496,067)
(19,705,818)
(100,218,777)
-
(1,511,439)
(1,511,439)
-
1,899,759
1,899,759
-
388,320
388,320
(100,218,777)
388,320
(99,830,457)
140,516,465
-
140,516,465
-
23,881
23,881
1,745,060
-
1,745,060
26,714,718
-
26,714,718
7,965,992
-
7,965,992
4,307,742
-
4,307,742
996,688
-
996,688
28,788,295
254,344
29,042,639
5,738,325
15,562
5,753,887
(1,719,160)
1,719,160
-
215,054,125
2,012,947
217,067,072
114,835,348
2,401,267
117,236,615
727,570,268
30,558,318
758,128,586
(9,885,541)
-
(9,885,541)
$ 832,520,075
$ 32,959,585
$ 865,479,660
See Notes to Financial Statements 19
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Deferred loans
Grants
Prepaid costs
Deposits
Due from other funds
Advances to other funds
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for land held for resale
Reserved for capital projects
Reserved for notes and loans
Reserved for advances to other funds
Reserved for radio system acquisition
Reserved for deposits
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Unreserved, reported in nonmajor:
Special revenue funds
Capital projects funds
Designated for contract development services
Designated for sphere of influence
Designated for multi -species habitat plan
Designated for self-insurance
Designated for guaranteed investment contract
Designated for capital projects
Designated for information technology
Designated for long term employee leave pay out
Designated for construction and demolition waste program
Designated for law enforcement
Designated for general plan update
Designated for changes in economic circumstances
Designated for working capital
Designated for booking fees
Designated for City facilities' capital repair
Designated for debt service
Total Fund Balances
Total Liabilities and Fund Balances
See Notes to Financial Statements 20
Capital Projects Funds
CFD 2004-01
Rancho Redevelopment
General Etiwanda Agency
$ 76,347,108 $
768,228
5,572,555
270,883
2,397,264
20,000
6,923,288
45,750,825
2,605 $ 180,034,509
960,343
- 55,399,735
235 475,997
41,799
48,267
3,953,624
12,520,105
- 5,554,082 521
$ 138,050,151 $ 5,556,922 $ 253,434,900
$ 3,165,277 $ $ 2,116,474
315,106 _
- 313,054
39, 509,844 1,776,075
- 45,450,825
42,373 -
43,032,600 49,656,428
6,795,843 30,706,501
2,397,264 41,799
- 12,520,105
53,623,660
8,321,227 26,089,434
344,178 _
20,000
2,271,460
350,000
200,000
7,534,399
15,987,239 - _
1,550,000 5,556,922 80,796,973
548,314 - -
4,723,448
47,694
4,368,032
422,200
17,028,914
3,504,450
1,391,059
17,211,830
95,017,551 5,556,922 203,778,472
$ 138,050,151 $ 5,556,922 $ 253,434,900
CITY OF RANCHO CUCAMONGA
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Deferred loans
Grants
Prepaid costs
Deposits
Due from other funds
Advances to other funds
Land held for resale
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for land held for resale
Reserved for capital projects
Reserved for notes and loans
Reserved for advances to other funds
Reserved for radio system acquisition
Reserved for deposits
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Unreserved, reported in nonmajor:
Special revenue funds
Capital projects funds
Designated for contract development services
Designated for sphere of influence
Designated for multi -species habitat plan
Designated for self-insurance
Designated for guaranteed investment contract
Designated for capital projects
Designated for information technology
Designated for long term employee leave pay out
Designated for construction and demolition waste program
Designated for law enforcement
Designated for general plan update
Designated for changes in economic circumstances
Designated for working capital
Designated for booking fees
Designated for City facilities' capital repair
Designated for debt service
Total Fund Balances
Total Liabilities and Fund Balances
See Notes to Financial Statements 21
Debt Service
Funds
Other Total
Redevelopment Governmental Governmental
Agency Funds Funds
$ 84,974,795 $ 107,477,292 $ 448,836,309
-
1,068,599
1,836,827
3,841,373
1,061,584
11,435,855
-
-
55,399,735
36,778
333,121
1,117,014
-
449,947
449,947
6,984,342
6,984,342
42,202
2,481,265
-
20,000
244,994
7,216,549
-
49,704,449
-
-
12,520,105
20,785,949
17,163,344
43,503,896
$ 109,638,895
$ 134,825,425
$ 641,506,293
$ 4,653,054
$ 5,073,550
$ 15,008,355
784,629
1,099,735
588,000
6,273,115
7,174,169
-
6,435,137
47,721,056
639,960
639,960
4,253,624
49,704,449
-
3,864
46,237
611
449,946
450,557
5,241,665
23,913,825
121,844,518
2,725,841
15,027,298
55,255,483
-
42,202
2,481,265
-
12,520,105
33,636,548
33,636,548
-
53,623,660
-
34,410,661
150,000
494,178
-
-
20,000
1,488,321
4,147,033
5,635,354
-
1,364,545
1,364,545
45,911,910 45,911,910
10,632,064 10,632,064
- 2,271,460
350,000
200,000
7,534,399
15,987,239
87,903,895
548,314
4,723,448
47,694
4,368,032
422,200
17,028,914
3,504,450
1,391,059
- 17,211,830
100,183,068 100,183,068
104,397,230 110,911,600 519,661,775
$ 109,638,895 $ 134,825,425 $ 641,506,293
CITY OF RANCHO CUCAMONGA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
JUNE 30, 2007
Fund balances of governmental funds (as found on page 21)
Amounts reported for governmental activities in the Statement of Net Assets are
different because:
Capital assets net of depreciation have not been included as financial resources in
governmental fund activity.
Long-term debt and accrued employee benefits have not been included in the
governmental fund activity:
Long-term debt
Accrued employee benefits
Accrued interest payable for the current portion of interest due on long-term debt has not been
reported in the governmental funds.
Some of the City's revenues will be collected after year-end, but are not available soon enough
to pay for the current period's expenditures, therefore, are reported as deferred revenues
in the governmental funds.
Interest earned on the advance to the Redevelopment Agency has been deferred in the
governmental funds.
Internal service funds are used by management to charge the costs of certain activities, such
as equipment management, to individual funds. The assets and liabilities of the internal service
funds must be added to the Statement of Net Assets.
Net assets of governmental activities
See Notes to Financial Statements 22
$ 519,661,775
586,874,638
(331,200,478)
(6,405,161)
(5,059,657)
8,515,382
39,205,674
20,927,902
$ 832,520,075
THIS PAGE INTENTIONALLY LEFT BLANK
23
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
YEAR ENDED JUNE 30, 2007
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net Change in Fund Balances
End of Year
See Notes to Financial Statements 24
13,097,177 - 3,225,361
25,239,111 - -
8,473,053 - -
6,729,219 35,619,400 1,145,256
4,187,172 - -
6,828,294 - 8,389,417
1,121,567
- - 6,223,463
64,554,026 35,619,400 20,105,064
9,327,247 5,556,961 9,976,474
204,250 - 6,035,810
(1,471,240) - (12,967,069)
(1,266,990) - (6,931,259)
$ 8,060,257 $ 5,556,961 $ 3,045,215
$ 86,957,294 $ (39) $ 200,051,286
- - 681,971
86,957,294 (39) 200,733,257
8,060,257 5,556,961 3,045,215
$ 95,017,551 $ 5,556,922 $ 203,778,472
Capital Projects Funds
CFD 2004-01
Rancho
Redevelopment
General
Etiwanda
Agency
$ 54,675,892
$ -
$ 17,652,391
4,307,721
-
-
1,517,069
-
-
5,179,625
-
-
3,414,547
644,255
12,265,308
990,684
-
-
-
39,683,627
-
3,795,735
848,479
163,839
73,881,273
41,176,361
30,081,538
13,097,177 - 3,225,361
25,239,111 - -
8,473,053 - -
6,729,219 35,619,400 1,145,256
4,187,172 - -
6,828,294 - 8,389,417
1,121,567
- - 6,223,463
64,554,026 35,619,400 20,105,064
9,327,247 5,556,961 9,976,474
204,250 - 6,035,810
(1,471,240) - (12,967,069)
(1,266,990) - (6,931,259)
$ 8,060,257 $ 5,556,961 $ 3,045,215
$ 86,957,294 $ (39) $ 200,051,286
- - 681,971
86,957,294 (39) 200,733,257
8,060,257 5,556,961 3,045,215
$ 95,017,551 $ 5,556,922 $ 203,778,472
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
YEAR ENDED JUNE 30, 2007
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net Change in Fund Balances
End of Year
See Notes to Financial Statements 25
Debt Service
$ 97,643,676
$ 452,410,961
Funds
(155,637)
(3,167,553)
64,064,857
Other
Total
Redevelopment
Governmental
Governmental
Agency
Funds
Funds
$ 70,609,563
$ 33,965,882
$176,903,728
-
171,380
4,479,101
10,606,403
12,123,472
-
5,628,582
10,808,207
2,366,194
5,735,206
24,425,510
-
24,455
1,015,139
-
13,181,438
13,181,438
-
7,783,500
47,467,127
-
294,836
294,836
-
1,167,385
5,975,438
72,975,757
78,559,067
296,673,996
17,389,511
2,753,689
36,465,738
-
568,970
25,808,081
-
20,720,658
20,720,658
-
7,153,717
15,626,770
-
9,534,736
53,028,611
-
7,506,494
11,693,666
1,313,328
17,766,534
34,297,573
6,669,293
8,065
7,798,925
13,603,268
2,173
19,828,904
38,975,400 66,015,036 225,268,926
34,000,357 12,544,031 71,405,070
12,967,069 2,273,205 21,480,334
(7,277,510) (1,483,675) (23,199,494)
642,457 90,000 732,457
6,332,016 879,530 (986,703)
$ 40,332,373 $ 13,423,561 $ 70,418,367
$ 67,758,744
$ 97,643,676
$ 452,410,961
(3,693,887)
(155,637)
(3,167,553)
64,064,857
97,488,039
449,243,408
40,332,373
13,423,561
70,418,367
$104,397,230
$110,911,600
$ 519,661,775
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, 2007
Net change in fund balances - total governmental funds (as found on page 25) $ 70,418,367
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 is allocated over their estimated useful lives
as depreciation expense. This is the amount by which capital outlays exceeded
depreciation in the current period. 29,085,274
The issuance of long-term debt (e.g. bonds, leases) provides current financial resources
to governmental funds, while the repayment of the principal of long-term debt consumes
the current financial resources of governmental funds. 6,477,158
Debt issuance costs are expenditures in the governmental funds, but these costs are 24,602
capitalized in the Statement of Net Assets.
Accrued interest for long-term liabilities do not require the use of current financial
resources and therefore are not reported as expenditures in the governmental funds.
This is the net change in accrued interest for the current period. 98,484
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. (51,158)
The accrued interest on interfund loans between the City and Redevelopment Agency
were recorded as deferred revenue in the governmental funds. They are
included as interest revenue in the governmental fund activity. 3,853,654
Certain revenues were measurable but not available and, therefore, could not be reported
as revenues on the modified accrual basis, but are considered revenues for the
Statement of Activities. 5,204,257
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management, to individual funds. The net revenues
(expenses) of the internal service funds is reported with governmental activities. (275,290)
Change in net assets of governmental activities $ 114,835,348
See Notes to Financial Statements 26
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON STATEMENT (BUDGETARY BASIS)
GENERALFUND
YEAR ENDED JUNE 30, 2007
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 86,957,294
$ 86,957,294
$ 86,957,294
$ -
Resources (Inflows):
Taxes
50,230,490
54,300,520
54,675,892
375,372
Licenses and permits
4,247,180
4,210,620
4,307,721
97,101
Intergovernmental
1,388,490
1,723,990
1,517,069
(206,921)
Charges for services
4,420,620
4,595,540
5,179,625
584,085
Use of money and property
1,674,710
2,013,790
3,414,547
1,400,757
Fines and forfeitures
811,700
856,060
990,684
134,624
Developer participation
750,000
-
-
-
Miscellaneous
2,928,090
3,866,760
3,795,735
(71,025)
Transfers from other funds
200,000
204,250
204,250
Amounts Available for Appropriation
153,608,574
158,728,824
161,042,817
2,313,993
Charges to Appropriation (Outflow):
General Government:
City council
131,070
119,270
114,701
4,569
City manager
1,111,900
1,101,650
1,076,093
25,557
City clerk
642,580
657,990
539,386
118,604
General overhead
3,006,860
3,275,960
3,323,954
(47,994)
Personnel overhead
431,000
825,450
(453,632)
1,279,082
Treasury management
6,690
6,590
6,388
202
Administrative services
458,400
395,580
379,381
16,199
Finance
771,360
794,900
792,549
2,351
Business licenses
328,140
282,750
266,287
16,463
Personnel
470,700
501,750
486,714
15,036
Purchasing
505,750
485,450
472,300
13,150
Risk management
183,370
187,870
185,560
2,310
Information services
2,631,250
2,986,520
2,870,528
115,992
Geographic information sysytems
394,940
413,870
399,042
14,828
City facilities
5,957,970
7,100,184
6,582,064
518,120
Total General Government
17,031,980
19,135,784
17,041,315
2,094,469
Public Safety:
Sheriff contract services
23,877,410
24,144,780
23,761,862
382,918
Animal care and services
2,008,660
2,824,430
2,750,701
73,729
Total Public Safety
25,886,070
26,969,210
26,512,563
456,647
Engineering and Public Works:
Engineering administration
400,990
456,350
412,222
44,128
Development management
1,584,990
2,035,140
1,983,275
51,865
Traffic management
263,600
275,350
272,852
2,498
Project management
809,730
806,550
786,098
20,452
Engineering - NPDES
594,500
583,000
532,389
50,611
Street and park maintenance
4,583,690
4,781,630
4,302,007
479,623
Vehicle and equipment maintenance
1,212,700
1,250,730
1,155,963
94,767
Total Engineering and Public Works
9,450,200
10,188,750
9,444,806
743,944
Community Development:
Planning commission
19,800
19,800
18,177
1,623
Administration
350,670
1,262,500
431,331
831,169
Planning
2,694,610
2,617,690
2,466,708
150,982
Code enforcement
751,080
715,110
714,718
392
Building and safety
3,739,390
3,780,260
3,624,538
155,722
Total Community Development
7,555,550
8,395,360
7,255,472
1,139,888
Community Services:
Administration
4,250,630
4,319,120
4,263,539
55,581
Park and recreation commission
4,380
4,400
3,880
520
Total Community Services
4,255,010
4,323,520
4,267,419
56,101
Capital outlay
4,869,060
7,969,340
6,828,294
1,141,046
Transfer out
3,026,420
1,471,240
1,471,240
-
Total Charges to Appropriations
72,074,290
78,453,204
72,821,109
5,632,095
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 81,534,284
$ 80,275,620
88,221,708
$ 7,946,088
Encumbrances
6,795,843
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 95,017,551
See Notes to Financial Statements
27
CITY OF RANCHO CUCAMONGA
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
JUNE 30, 2007
Assets:
Current:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Total Current Assets
Noncurrent:
Capital assets - net of
accumulated depreciation
Governmental
Business -Type Activities - Enterprise Funds Activities -
Sports Municipal Internal
Complex Utility Total Service Funds
$ 403,838 $ 5,679,988 $ 6,083,826 $ 19,101,792
140,434 1,448,274
711 -
- 996
1,588,708 -
711 -
996 48,085
544,983 7,129,258 7,674,241 19,149,877
17,711,578 8,762,316 26,473,894 2,081,995
Total Noncurrent Assets
17,711,578
8,762,316
26,473,894
2,081,995
Total Assets
$ 18,256,561
$ 15,891,574
$ 34,148,135
$ 21,231,872
Liabilities and Net Assets:
Liabilities:
Current:
Accounts payable
Accrued liabilities
Deposits payable
Total Current Liabilities
Total Liabilities
Net Assets:
Invested in capital assets
Restricted for public benefit - Municipal Utility
Unrestricted
$ 80,936 $ 1,052,405 $ 1,133,341
14,666 2,705 17,371
- 1,628 1,628
$ 340,180
95,602 1,056,738 1,152,340 340,180
95,602 1,056,738 1,152,340 340,180
17,711,578 8,762,316 26,473,894 2,081,995
- 418,007 418,007 -
449,381 5,654,513 6,103,894 18,809,697
Total Net Assets
18,160,959
14,834,836
32,995,795
20,891,692
Total Liabilities and Net Assets
$ 18,256,561
$ 15,891,574
$ 34,148,135
$ 21,231,872
Reconciliation of Net Assets to the Statement of Net Assets:
Net assets per Statement of Net Assets - Proprietary Funds $ 32,995,795
Prior years' accumulated adjustment to reflect the consolidation
of internal service fund activities related to enterprise funds (27,242)
Current year internal service funds activity adjustment (8,968)
Net Assets: Business -Type Activities $ 32,959,585
See Notes to Financial Statements 28
CITY OF RANCHO CUCAMONGA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2007
Reconciliation of Changes in Net Assets to the Statement of Activities
Changes in Net Assets per the Statements of Revenue,
Expenses and Changes in Fund Net Assets - Proprietary Funds $ 2,410,235
Adjustment to reflect the consolidation of current fiscal year
internal service funds activities related to enterprise funds (8,968)
Changes in Net Assets of Business -Type Activities per the Statement of Activities $ 2,401,267
See Notes to Financial Statements 29
Governmental
Business -Type
Activities - Enterprise Funds
Activities -
Sports
Municipal
Internal
Complex
Utility
Total
Service Funds
Operating Revenues:
Sales and service charges
$ 498,706
$ 9,052,392
$ 9,551,098
$ 344,270
Rents
232,949
-
232,949
-
Miscellaneous
15,562
-
15,562
Total Operating Revenues
747,217
9,052,392
9,799,609
344,270
Operating Expenses:
Salaries and benefits
611,251
196,297
807,548
-
Maintenance and operations
513,566
5,971,907
6,485,473
998,773
Contractual services
251,137
730,563
981,700
-
Depreciation
631,670
247,419
879,089
648,363
Total Operating Expenses
2,007,624
7,146,186
9,153,810
1,647,136
Operating Income (Loss)
(1,260,407)
1,906,206
645,799
(1,302,866)
Nonoperating Revenues (Expenses):
Admission tax
23,881
-
23,881
-
Interest revenue
1,340
20,055
21,395
995,002
Gain (loss) on disposal of capital assets
-
-
-
23,606
Total Nonoperating
Revenues (Expenses)
25,221
20,055
45,276
1,018,608
Income (Loss) Before Transfers
(1,235,186)
1,926,261
691,075
(284,258)
Transfers in
829,410
1,089,750
1,919,160
Transfers out
-
(200,000)
(200,000)
-
Changes in Net Assets
(405,776)
2,816,011
2,410,235
(284,258)
Net Assets:
Beginning of Year
18,566,735
12,018,825
30,585,560
21,175,950
End of Year
$ 18,160,959
$ 14,834,836
$ 32,995,795
$ 20,891,692
Reconciliation of Changes in Net Assets to the Statement of Activities
Changes in Net Assets per the Statements of Revenue,
Expenses and Changes in Fund Net Assets - Proprietary Funds $ 2,410,235
Adjustment to reflect the consolidation of current fiscal year
internal service funds activities related to enterprise funds (8,968)
Changes in Net Assets of Business -Type Activities per the Statement of Activities $ 2,401,267
See Notes to Financial Statements 29
CITY OF RANCHO CUCAMONGA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2007
Cash Flows from Operating Activities:
Cash received from customers and users
Cash paid to supplies for goods and services
Cash paid to employees for services
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non -Capital
Financing Activities:
Cash transfers from other funds
Cash transfers to other funds
Admission tax received
Net Cash Provided (Used) by
Non -Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets
Proceeds from sales of capital assets
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 accounts payable
Increase (decrease) in accrued liabilities
Increase (decrease) in deposits payable
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non -Cash Investing, Capital, and Financing Activities:
There were no non-cash transactions during the fiscal year,
Governmental
Business -Type Activities - Enterprise Funds Activities -
Sports Municipal Internal
Complex Utility Total Service Funds
$ 709,964
$ 8,643,207
$ 9,353,171 $ 344,270
(747,473)
(5,872,764)
(6,620,237) (848,475)
(606,613)
(196,212)
(802,825) -
(644,122)
2,574,231
1,930,109 (504,205)
4,638
85
4,723
829,410
1,089, 750
1,919,160 -
-
(200,000)
(200,000) -
23,170
-
23,170 -
$ (644,122)
$ 2,574,231
$ 1,930,109
852,580
889,750
1,742,330 -
(19,024) (19,024) (1,131,009)
no cnr_
(19,024) (19,024) (1,107,403)
1,340 19,443 20,783 991,004
1,340 19,443 20,783 991,004
209,798 3,464,400 3,674,198 (620,604)
194,040 2,215,588 2,409,628 19,722,396
$ 403,838 $ 5,679,988 $ 6,083,826 $19,101,792
$ (1,260,407) $ 1,906,206 $ 645,799 $ (1,302,866)
631,670
247,419
879,089
648,363
(37,253)
(410,335)
(447,588)
-
17,230
829,706
846,936
150,298
4,638
85
4,723
-
1,150
1,150
-
616,285
668,025
1,284,310
798,661
$ (644,122)
$ 2,574,231
$ 1,930,109
$ (504,205)
See Notes to Financial Statements 30
CITY OF RANCHO CUCAMONGA
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Restricted assets:
Cash and investments with fiscal agent
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Due to other funds
Payable to trustee
Total Liabilities
See Notes to Financial Statements 31
Agency
Funds
$ 34,597,073
1,000
160,852
25,168
11,162,338
$ 45,946,431
$ 2,283,837
7,805
18,965,814
42,380
24.646.595
$ 45,946,431
THIS PAGE INTENTIONALLY LEFT BLANK
32
CITY OF RANCHO CUCAMONGA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2007
SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of Entity
The City of Rancho Cucamonga was incorporated on November 30, 1977, under the laws of
the State of California and enjoys all the rights and privileges applicable to a General Law
City. It is governed by an elected five -member board. As required by accounting principles
generally accepted in the United States of America, these financial statements present the
City of Rancho Cucamonga (the City) and its component units, entities for which the City is
considered financially accountable.
The inclusion of an organization within the scope of the reporting entity of the City of Rancho
Cucamonga is based on the provisions of GASB Statement No. 14. The blended component
units discussed below, although legally separate entities, are in substance part of the
government operation and so data from these component units has been combined herein.
The following criteria were used in the determination of the blended component units:
1. The members of the City Council also act as the governing body of the Rancho
Cucamonga Redevelopment Agency (the Agency), the Rancho Cucamonga Public
Improvement Corporation (the Improvement Corporation), the Rancho Cucamonga Fire
Protection District (the District), the Rancho Cucamonga Library (the Library) and the
Rancho Cucamonga Public Financing Authority (the Financing Authority).
2. The Agency, the Improvement Corporation, the Fire Protection District, the Library and
the Public Financing Authority are managed by employees of the City. A portion of the
City's personnel costs is billed to these component units each year as appropriate.
3. The City, the Agency, the Improvement Corporation, the District, the Library and the
Financing Authority are financially interdependent. They provide financial benefit/burden
to the City.
Blended Component Units
The Rancho Cucamonga Redevelopment Agency was established on May 20, 1981,
pursuant to the State of California Health and Safety Code, Section 33000. Its purpose is
to prepare and carry out plans for the improvement, rehabilitation and development of
blighted areas within the territorial limits of the City of Rancho Cucamonga. Separate
financial statements may be obtained from the Agency.
The Rancho Cucamonga Public Improvement Corporation was incorporated on
November 14, 1988, under the Non -Profit Public Benefit Corporation Law of the State of
California. The Corporation was established for charitable purposes including rendering
financial assistance to the City by financing, acquiring, constructing, improving and
leasing public improvements for the benefit of residents of the City and the surrounding
area. Separate financial statements are not available for the Corporation.
33
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
The Rancho Cucamonga Fire Protection District (formerly, Foothill Fire Protection
District) was a special district formed by the County of San Bernardino for the purpose of
fire suppression within its boundaries. Effective July 1, 1989, operations of this district
were taken over by the City of Rancho Cucamonga. The district still operates as a
separate special district; however, now it is under the control of the City of Rancho
Cucamonga instead of the County of San Bernardino. Separate financial statements are
available for the District.
The Rancho Cucamonga Library was part of the San Bernardino County Library System
in which the City of Rancho Cucamonga participated. Effective July 1, 1994, and
pursuant to California Code Section 19104, the City withdrew from the County Library
System. As of this date, the library operates as a separate entity under the control of the
City of Rancho Cucamonga. Separate financial statements are not available for the
Library.
The Rancho Cucamonga Public Financing Authority was established on April 21, 1999,
pursuant to Article I (commencing with Section 6500) of Chapter 5 of Division 7 of Title I
of the California Government Code. Its purpose is to facilitate the financing and the
refinancing of construction, expansion, upgrading and improvement of the public capital
facilities necessary to support the rehabilitation and construction of residential and
economic development within the City. Separate financial statements are not available
for the Public Financing Authority.
b. Government -Wide and Fund Financial Statements
The government -wide financial statements (i.e., the statement of net assets and the
statement of activities) report information on all of the nonfiduciary activities of the primary
government and its component units. For the most part, the effect of interfund activity has
been removed from these statements. Governmental activities, which normally are supported
by taxes and intergovernmental revenues, are reported separately from business -type
activities, which rely to a significant extent on fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment is offset by program revenues. Direct expenses are those that are
clearly identifiable with a specific function or segment. Program revenues include: 1) charges
to customers or applicants who purchase, use or directly benefit from goods, services or
privileges provided by a given function or segment, and 2) grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or
segment. Taxes and other items not properly included among program revenues are
reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and
fiduciary funds, even though the latter are excluded from the government -wide financial
statements. Major individual governmental funds and major individual enterprise funds are
reported as separate columns in the fund financial statements.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenues are recorded when earned and expenses are
recorded when a liability is incurred, regardless of the timing of related cash flows. Property
taxes are recognized as revenues in the year for which they are levied. Grants and similar
items are recognized as revenue as soon as all eligibility requirements imposed by the
provider have been met.
34
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized
as soon as they are both measurable and available. Revenues are considered to be
available when they are collectible within the current period or soon enough thereafter to pay
liabilities of the current period. For this purpose, the government considers revenues to be
available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated
absences and claims and judgments, are recorded only when payment is due.
The City's fiduciary fund financial statements only report agency funds. 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.
Property taxes, franchise taxes, licenses and interest associated with the current fiscal
period are all considered to be susceptible to accrual and so have been recognized as
revenues of the current fiscal period. Only the portion of special assessments receivable due
within the current fiscal period is considered to be susceptible to accrual as revenue of the
current period. All other revenue items are considered to be measurable and available only
when the government receives cash.
The City reports the following major governmental funds:
• The General Fund is the general operating fund of the City. All general tax receipts and
fee revenue not allocated by law, Council policy or contractual agreement to other funds
are accounted for in the General Fund. General Fund expenditures include operations
traditionally associated with activities, which are not required to be accounted for, or paid
by another fund.
• The Community Facilities District 2004-01 Rancho Etiwanda Fund accounts 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.
• The Rancho Cucamonga Redevelopment Agency Capital Project Fund accounts for the
acquisition and construction of major facilities within the Rancho Cucamonga
Redevelopment Project Area.
• The Rancho Cucamonga Redevelopment Agency Debt Service Fund accounts for the
accumulation of resources for the payment of interest and principal on long-term debt of
the Agency.
The City reports the following major proprietary 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.
35
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
• The Municipal Utility Fund accounts for the costs of labor and materials used in the
operation, maintenance, construction and consumption of electric services to certain
major commercial / industrial developments within the City.
Additionally, the City reports the following fund types:
• Internal service funds account for the financial transactions related to repair,
replacement and maintenance of City -owned vehicles and City's general information
systems and telecommunications hardware and software.
• Fiduciary funds account for assets held by the City in a purely custodial capacity. The
fiduciary fund type the City maintains is an agency fund. Agency funds involve only the
receipt, temporary investment and remittance of fiduciary resources to individuals,
private organizations or other governments and/or other funds.
Private -sector standards of accounting and financial reporting issued prior to
December 1989, generally are followed in both the government -wide and proprietary fund
financial statements to the extent that those standards do not conflict with or contradict
guidance of the Governmental Accounting Standards Board. Governments also have the
option of following subsequent private -sector guidance for their business -type activities and
enterprise funds, subject to this same limitation. The government has elected not to follow
subsequent private -sector guidance.
As a general rule, the effect of interfund activity has been eliminated from the
government -wide financial statements. Exceptions to this general rule are charges between
the government's proprietary funds functions and various other functions of the government.
Elimination of these charges would distort the direct costs and program revenues reported
for the various functions concerned.
Amounts reported as program revenues include: 1) charges to customers or applicants for
goods, services or privileges provided, 2) operating grants and contributions, and 3) capital
grants and contributions, including special assessments. Internally dedicated resources are
reported as general revenues rather than as program revenues. Likewise, general revenues
include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from providing services and producing
and delivering goods in connection with a proprietary fund's principal ongoing operations.
The principal operating revenues of the Enterprise Funds and of the Internal Service Funds
are charges to customers for sales and services. Operating expenses for Enterprises Funds
and Internal Service Funds include the cost of sales and services, administrative expenses
and depreciation on capital assets. All revenues and expenses not meeting this definition are
reported as non-operating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the government's
policy to use restricted resources first, and then unrestricted resources as they are needed.
36
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
d. Assets, Liabilities and Net Assets or Equity
Cash and Investments
All cash and investments, except those that are held by fiscal agents, are held in a City
pool. These pooled funds are available upon demand and therefore are considered cash
and cash equivalents for purposes of the statement of cash flows. Investments held by
fiscal agents with an original maturity of three months or less are also considered cash
equivalents and are shown as restricted assets for financial statement presentation
purposes.
Investments for the City, as well as for its component units, are reported at fair value.
The City's policy is generally to hold investments until maturity or until market values
equal or exceed cost.
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements
outstanding at the end of the fiscal year are referred to as either "due to/from other
funds" (i.e., the current portion of interfund loans) or "advances to/from other funds"
(i.e., the non-current portion of interfund loans). All other outstanding balances between
funds are reported as "due to/from other funds." Any residual balances outstanding
between the governmental activities and business -type activities are reported in the
government -wide financial statements as "internal balances. "Advances between funds,
as reported in the fund financial statements, are offset by a fund balance reserve
account in applicable governmental funds to indicate that they are not available for
appropriation and are not expendable available financial resources.
All trade and property tax receivables are shown net of allowance for uncollectibles.
Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and
are recorded as prepaid items in both government -wide and fund financial statements.
The fund balances in the governmental fund types have been reserved for amounts
equal to the prepaid items in the fund -level statements, since these amounts are not
available for appropriation.
Land Held for Resale
Land purchased for resale is capitalized as inventory at acquisition costs as the City
expects to sell this land with no decline in value. The fund balances in the governmental
fund types have been reserved for amounts equal to the Land Held for Resale in the
fund -level statements, since these amounts are not available for appropriation.
Restricted Assets
Certain proceeds of debt issues, as well as certain resources set aside for their
repayment, are classified as restricted assets on the balance sheet because their use is
limited by applicable bond covenants.
37
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets
(e.g., roads, bridges, sidewalks and similar items), are reported in the applicable
governmental or business -type activities columns in the government -wide financial
statements. The City defines capital assets as assets with an initial, individual cost of
more than $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 estimated fair market value at the date of
donation. In accordance with GASB Statement No. 34, the City has reported its general
infrastructure assets.
The costs of normal maintenance and repairs that do not add to the value of the assets
or materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Interest incurred during the construction phase of capital assets of
business -type activities is included as part of the capitalized value of the assets
constructed.
Property, plant, equipment, and infrastructure of the primary government, as well as its
component units, are depreciated using the straight-line method over the following
estimated useful lives:
Assets
Years
Building improvements
10-50
Improvements other than buildings
10-40
Computer equipment
3-8
Equipment and vehicles
3-20
Furniture and fixtures
3-20
Infrastructure
10-75
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 Special Revenue - Fire District Fund in the governmental fund
financial statements to account for the short-term portion of its liability. The short-term
portion is the unused reimbursable leave still outstanding following an employee's
resignation or retirement.
Vacation pay is payable to employees at the time a vacation is taken or upon termination
of employment. Fire District employees cannot accrue more than one and one-half times
their regular annual entitlement.
Sick leave is payable when an employee is unable to work because of illness. For City
employees, those who terminate their employment after five years of continuous service
and have at least 50% of five years sick leave accrued on the books upon termination
may be paid for 120 hours of the accrued leave.
38
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
For Fire District employees, sick leave may be accumulated indefinitely or an employee
with ten or more years of service is eligible to convert unused sick leave to vacation in
accordance with the following and with any remainder of hours to still remain unused
sick time:
Employee
Type
Accumulated Sick
Leave Balance Vacation
Prior Calendar Year Conversion Rate
shift
108 - 144 hours
one-half
shift
72 - 108 hours
one-fourth
40 -hour
90 - 120 hours
one-half
40 -hour
60 - 90 hours
one-fourth
Upon service retirement of a public safety employee, the option exists to sell back up to
one-half of total accumulated sick time or have the time credited toward service in
accordance with the Public Retirement Law. All unused sick leave is forfeited upon
termination, other than for normal retirement.
Long -Term Obligations
In the government -wide financial statements and proprietary fund types in the fund
financial statements, long-term debt and other long-term obligations are reported as
liabilities in the applicable governmental activities, business -type activities or proprietary
fund type statement of net assets. Bond premiums and discounts, as well as issuance
costs, are deferred and amortized over the life of the bonds using the effective interest
method. Bonds payable are reported net of the applicable bond premium or discount.
Bond issuance cost are reported as deferred charges and amortized over the term of the
related debt.
In the fund financial statements, governmental fund types recognize bond premiums and
discounts, as well as bond issuance costs, during the current period. The face amount of
debt issued is reported as other financing sources. Premiums received on debt
issuances are reported as other financing sources while discounts on debt issuances are
reported as other financing uses. Issuance costs, whether or not withheld from the actual
debt proceeds received, are reported as debt service expenditures.
Fund Equity
In the fund financial statements, governmental funds report reservations of fund balance
for amounts that are not available for appropriation or are legally restricted by outside
parties for use for a specific purpose. Designations of fund balance represent tentative
management plans that are subject to change.
Property Tax
Property tax revenue is recognized on the modified accrual basis, that is, in the fiscal
year for which the taxes have been levied providing they become available. Available
means then due, or past due and receivable within the current period and collected
within the current period or expected to be collected soon enough thereafter to be used
to pay liabilities of the current period. The County of San Bernardino collects property
taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day in January
preceding the fiscal year for which the taxes are levied.
39
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
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 includes those activities which involve police protection, emergency
preparedness and animal control.
• Public Safety - Fire Protection includes activities of the fire protection district which
involved in the protection of people and property from fire.
• Engineering and Public Works includes all maintenance, engineering and capital
improvements which relate to streets, parks, flood control and other public facilities.
• Community Development includes those activities which involve planning and
redevelopment, as well as building and safety.
• Community Services includes activities which provide recreation, cultural and
educational services.
e. Reconciliation of Government -Wide and Fund Financial Statements
Explanation of certain differences between the governmental fund balance sheet and the
government -wide statement of net assets:
The governmental fund balance sheet includes reconciliation between fund
balance - governmental funds and net assets of governmental activities as reported
in the government -wide statement of net assets. One element of that reconciliation
explains that "Long-term debt and accrued employee benefits have not been
included in the governmental fund activity." The detail of the $331,200,478 long-term
debt difference is as follows:
40
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Long-term debt:
Tax allocation bonds payable
Unamortized bond premium
Unamortized cost of issuance
Loans payable
Leases payable
Claims andjudgments payable
$ 304 ,685, 000
4,323,019
(3,649,530)
23 ,102, 037
81,935
2,658,017
Net adjustment to reduce fund balance of total
governmental funds to arrive at net assets of
governmental activities $ 331,200,478
Explanation of certain differences between the governmental fund statement of
revenues, expenditures and changes in fund balances and the government -wide
statement of activities:
The governmental fund statement of revenues, expenditures and changes in fund
balances includes reconciliation between net change in fund balances of total
governmental funds and change in net assets of governmental activities as reported
in the government -wide statement of activities. One element of that reconciliation
explains that "governmental funds report capital outlays as expenditures. However,
in the statement of activities, the cost of those assets is allocated over their
estimated useful lives as depreciation expense."
The details of this $29,085,274 difference are as follows:
Capital outlay $ 39,949,483
Depreciation expense (10,864,209)
Net adjustment to increase net changes in fund
balances of total g ovemmental funds to arrive at
changes in net assets of governmental activities $ 29,085,274
Another element of that reconciliation states that "the issuance of long-term debt
(e.g. bonds, leases) provides current financial resources to governmental funds,
while the repayment of the principal of long-term debt consumes the current
financial resources of governmental funds." The details of this $6,477,158 difference
are as follows:
Issuance of long-term debt:
Loans payable
$ (642,457)
Lease payable
(90,000)
Principal repayments:
Tax allocation bonds
6,320,000
Loans payable
1,470,860
Lease payable
8,065
Net changes in claims and judgments liability
(589,310)
Net adjustment to increase net changes in fund balance
of total governmental funds to arrive at changes in net
assets of governmental activities. $ 6,477,158
41
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
II. STEWARDSHIP
Note 2: Stewardship, Compliance and Accountability
a. General Budget Policies
The annual budget adopted by the City Council provides for the general operation of the City.
It includes proposed expenditures and the means of financing them. The City Council
approves each year's budget submitted by the City Manager prior to the beginning of the
new fiscal year. The Council conducts public hearings prior to its adoption, and when
required during the period, and also approves supplemental appropriations. There were
several supplemental appropriations required during the year. A detailed mid -year review
was conducted at which time a revised budget was adopted. There were no significant
non -budgeted financial activities during the year.
The City Council may transfer funds between funds or activities set forth in the budget. The
City Manager may transfer funds between line items within an appropriation as set forth in
the budget and may transfer appropriations between activities within any fund. The level of
budgetary control (that is the level at which expenditures cannot legally exceed the
appropriated amount) is established at the department level within the General Fund and at
the function level for Special Revenue, Capital Project Funds and Debt Service Funds.
Basis of Budgeting
Budgets for governmental funds are adopted on a basis consistent with generally
accepted accounting principles (GAAP) except that for budgeting purposes only
encumbrances are treated as expenditures. A reconciliation has been provided on the
applicable schedule when the basis of budgeting differs from GAAP.
For the fiscal year 2006-2007, the following funds had no adopted annual budgets:
• SB 140
• Masi Commerce Center
• Major Urban Resource Library Grant
• California Law Enforcement Program
• COPS in Schools Grant
• Adult Education Act Grant
• Senior Outreach Grant
• Library Services & Technologies Act
• Teen Connection Program Grant
• Teen Connection State Grant
• Conservative Bond Act
• Milliken Land Transaction
• MWD City Makeover Program Grant
• Youth Enrichment Services Grant
• Target Literacy Grant
• Henderson/Wardman Drainage
• Federal Grant Fund - Dreier
• Assessment District 84-2
• Regional Choice Transit Capital Improvement
• CFD 2000-01 South Etiwanda
• CFD 2000-02 Rancho Cucamonga Corporate Park
• CFD 2000-03 Rancho Summit
• Proposition 12 Park Bond Act
42
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability (Continued)
• Proposition 40 Park Bond Act
• CFD 2004-02 Rancho Summit
The above listed funds had no adopted budget due to the timing of the usage of these
grant and capital project funds. Money will be budgeted as needed based on specific
projects to be completed with these funds.
b. Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and
services. Encumbrances outstanding at year-end are reported as a reservation of fund
balance. They represent the estimated amount of the expenditure ultimately to result if
unperformed contracts in progress at year-end are completed. They do not constitute
expenditures or estimated liabilities. Encumbrances outstanding at June 30, 2007, amounted
to $55,255,483.
c. Deficit Fund Balances or Net Assets
The following funds have a deficit at June 30, 2007:
Special Revenue Funds:
Pedestrian Grants
$ (827,782)
Transportation Enhancement Act
(3,084,195)
Community Development Block Grant
(37,329)
California Literacy Campaign
(31,971)
Used Oil Recycling Grant
(31,576)
COPS in Schools Grant
(45,837)
Safe Routes to School Program
(20,806)
Milliken Land Transaction
(4,243)
Department of Homeland Security
(19,075)
OTS Traffic Safety
(37,837)
Federal Grant Fund - Dreier
(81)
Baine County Library Grant
(8,103)
Homeland Security Grant 2005
(555)
Bicycle Transportation Acct Grant
(44,014)
Hazard Mitigation Grant Program
(19,960)
Capital Projects Funds:
Assessment District 84-2
(3,792)
Assessment District 86-2
(41,128)
CFD 2001-01
(2,330,560)
CFD 2003-01 Project Fund
(1,171,555)
Public Library Bond Act - 2000
(2,418,420)
Proposition 40 Park Bond Act
(5)
The City expects to eliminate these deficits with anticipated future revenues from grants,
deferred payments and reimbursements.
43
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 2: Stewardship, Compliance and Accountability (Continued)
d. Expenditures Exceeding Appropriations
Excesses of expenditures over appropriations by department in individual funds are as
follows:
Fund Expenditures Appropriations Excess
General Fund:
General Government:
General overhead $ 3,323,954 $ 3,275,960 $ 47,994
III. DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
As of June 30, 2007, cash and investments were reported in the accompanying financial
statements as follows:
Governmental activities $ 511,441,998
Business -type activities 6,083,826
Fiduciary funds 45,759,411
Total Cash and Investments $ 563,285,235
The City follows the practice of pooling cash and investments of all funds, except for funds
required to be held byfiscal 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, 2007, the carrying amount of the City's deposits was $19,706,648 and the bank
balance was $20,892,921. The $1,186,273 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 $100,000 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.
44
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
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
• Certificates of Deposit (or Time Deposits)
• Negotiable Certificates of Deposit
• Banker's Acceptances
• Commercial Paper
• Local Agency Investment Fund (State Pool)
• Deposit of Funds
• Repurchase and Investment Agreements
Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond trustee.
Investments of debt proceeds held by a bond trustee are governed by provisions of the debt
agreements, rather than the general provisions of the California Government Code or the
City's investment policy.
Investments in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is
regulated by California Government Code Section 16429 under the oversight of the
Treasurer of the State of California. LAIF is overseen by the Local Agency Investment
Advisory Board, which consists of five members, in accordance with State statute. The State
Treasurer's Office audits the fund annually. The fair value of the position in the investment
pool is the same as the value of the pool shares.
GASB Statement No. 31
The City adopted GASB Statement No. 31, Accounting and Financial Reporting for Certain
Investments and for External Investment Pools, as of July 1, 1997. GASB Statement No. 31
establishes fair value standards for investments in participating interest earning investment
contracts, external investment pools, equity securities, option contracts, stock warrants and
stock rights that have readily determinable fair values. Accordingly, the City reports its
investments at fair value in the balance sheet. All investment income, including changes in
the fair value of investments, is recognized as revenue in the operating statement.
Credit Risk
The City's investment policy limits investments in medium-term notes (MTN's) in short-term
rating of at least'A' or'A1/P1' and a long-term rating of'A' is required. As of June 30, 2007,
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.
45
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
All securities were investment grade and were legal under state and City law. Investments in
U.S. government securities are not considered to have credit risk and, therefore, their credit
quality is not disclosed. As of June 30, 2007, 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, 2007, none of the City's deposits or investments were exposed to custodial
credit risk.
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, 2007, in accordance with GASB Statement
No. 40, if the City has invested more than 5% of its total investments in any one issuer then it
is exposed to credit risk. The following investments are considered exposed to credit risk.
Federal Farm Credit Bank
13%
Federal Home Loan Bank
14%
Federal Home Loan Mortgage Corporation
14%
Federal National Mortgage Association
14%
Investment Agreements
18%
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 Papers, 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.
46
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 3: Cash and Investments (Continued)
As of June 30, 2007, the City had the following investments and original maturities:
Investments with Fiscal Agents:
Money Market Mutual Funds 54,666,234 - - - 54,666,234
$ 296 ,629, 509 $ 61,927,965 $ 76,659, 722 $ 108,361, 391 $ 543 ,578, 587
Note 4: Notes and Loans Receivables
Notes and loans receivables consist of the following at June 30, 2007:
1. On October 16, 1991, the Rancho Cucamonga Redevelopment Agency and Forrest L.
and Lilionne M. Perry entered into a loan agreement, whereby the Agency loaned Perry
$408,000 for the purpose of upgrading and refurbishing a certain business. The loan is
secured by an unsubordinated Leasehold Deed of Trust. As of June 30, 2007, the loan
receivable amounted to $322,160.
2. In September 1993, the Rancho Cucamonga Redevelopment Agency loaned
$4,888,500 to the Southern California Housing Development Corporation (SCHDC) to
enable the Corporation to purchase an apartment complex in which 42% of the units will
be provided for low and moderate housing. The loan bears no interest. Principal
payments of $162,950 begin September 1, 1994, and continue yearly until the maturity
date of September 1, 2023, at which time all remaining amounts shall be paid. On an
annual basis, the Agency can allow a credit equal to the payment, that would otherwise
be due as long as all the terms of the note have been followed. This credit has been
allowed for the past few years. The Agency loaned an additional $322,500 to SCHDC in
March 1995, to assist with the down payment on property. If the revenues are in excess
of the operating expenses, the excess will repay the note. At June 30, 2003, it was not
expected that the $322,500 would be repaid; therefore, an allowance account was set up
for $322,500. The net balance at June 30, 2007, was $2,770,150.
On August 26, 1996, the Rancho Cucamonga Redevelopment Agency and Frito-Lay,
Inc. entered into a loan agreement for the expansion of an existing manufacturing
facility. Frito-Lay, Inc. will pay the Agency $603,172 in principal, together with 8%
interest, compounded annually and amortized over a ten-year period. Payments are due
in ten annual installments, the first such installment due and payable one year
subsequent to the commencement date and each successive installment due and
payable one year after the preceding due date. During fiscal year 2006-2007 the loan
balance was repaid. The outstanding balance at June 30, 2007, was zero.
47
Investment Maturities (in Years)
180 days
180 days to
270 days to
3-5
Fair
or less
270 days
3 years
years
Value
I nvestments
Local Agency Investment Fund
$ 61,853,609
$ -
$ -
$ -
$ 61,853,609
US Treasury
23,047,705
-
9,968,750
-
33,016,455
Federal Governmental Agencies
Federal Farm Credit Bank
12,944,064
19,188,125
21,213,283
16,880,000
70,225,472
Federal Home Loan Bank
12,904,037
14,913,437
17,840,312
28,814,375
74,472,161
Federal Home Loan Mortgag e Corp.
23 ,871, 544
21,877,028
13,917, 690
17,868, 580
77 ,534, 842
Federal National Mortgage Assoc.
8,972,812
5,949,375
13,719,687
44,798,436
73,440,310
Investment Agreements
98,369,504
-
-
-
98,369,504
Investments with Fiscal Agents:
Money Market Mutual Funds 54,666,234 - - - 54,666,234
$ 296 ,629, 509 $ 61,927,965 $ 76,659, 722 $ 108,361, 391 $ 543 ,578, 587
Note 4: Notes and Loans Receivables
Notes and loans receivables consist of the following at June 30, 2007:
1. On October 16, 1991, the Rancho Cucamonga Redevelopment Agency and Forrest L.
and Lilionne M. Perry entered into a loan agreement, whereby the Agency loaned Perry
$408,000 for the purpose of upgrading and refurbishing a certain business. The loan is
secured by an unsubordinated Leasehold Deed of Trust. As of June 30, 2007, the loan
receivable amounted to $322,160.
2. In September 1993, the Rancho Cucamonga Redevelopment Agency loaned
$4,888,500 to the Southern California Housing Development Corporation (SCHDC) to
enable the Corporation to purchase an apartment complex in which 42% of the units will
be provided for low and moderate housing. The loan bears no interest. Principal
payments of $162,950 begin September 1, 1994, and continue yearly until the maturity
date of September 1, 2023, at which time all remaining amounts shall be paid. On an
annual basis, the Agency can allow a credit equal to the payment, that would otherwise
be due as long as all the terms of the note have been followed. This credit has been
allowed for the past few years. The Agency loaned an additional $322,500 to SCHDC in
March 1995, to assist with the down payment on property. If the revenues are in excess
of the operating expenses, the excess will repay the note. At June 30, 2003, it was not
expected that the $322,500 would be repaid; therefore, an allowance account was set up
for $322,500. The net balance at June 30, 2007, was $2,770,150.
On August 26, 1996, the Rancho Cucamonga Redevelopment Agency and Frito-Lay,
Inc. entered into a loan agreement for the expansion of an existing manufacturing
facility. Frito-Lay, Inc. will pay the Agency $603,172 in principal, together with 8%
interest, compounded annually and amortized over a ten-year period. Payments are due
in ten annual installments, the first such installment due and payable one year
subsequent to the commencement date and each successive installment due and
payable one year after the preceding due date. During fiscal year 2006-2007 the loan
balance was repaid. The outstanding balance at June 30, 2007, was zero.
47
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 4: Notes and Loans Receivables (Continued)
4. In January 1997, the Agency entered into an agreement to loan Villa Pacifica
Associates, a California Limited Partnership, up to $3,080,000 to develop senior rental
housing for low and moderate income households. The term of the loan is 40 years, with
simple interest accruing at 3% per annum on the outstanding principal balance.
Payments of principal and interest on the loan are due and payable only to the extent
that 50% of the net annual cash flow from the development is available. As of
June 30, 2007, an adjustment of $876,982 was made to accrue prior year's interest,
with the outstanding balance remaining at $4,059,682, including accrued interest of
$969,682. Accrued interest is offset by deferred revenue.
5. 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 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 75 years (2080). During
fiscal year 2006 — 2007, an adjustment was made to record prior years accrued interest
of $36,477. As of June 30, 2007, the advances paid against this line of credit amounted
to $6,138,122 and accrued interest amounts to $98,606 for a total of 6,236,728.
Accrued interest is offset by deferred revenue.
6. On July 21, 2003, the Rancho Cucamonga Redevelopment 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, 2007, no payments have been
required, with the outstanding balance remaining at $13,000,000.
7. 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 during fiscal year
2006-2007 of $1,288,113. 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. As of
June 30, 2007, there was an adjustment of $30,740 for prior year accrued interest. The
advances paid against this line of credit as of June 30, 2007, amounted to $17,523,017
and accrued interest amounts to $335,821, for a total balance of $17,858,838. Accrued
interest is offset by deferred revenue.
48
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 4: Notes and Loans Receivables (Continued)
8. 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, 2002 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. During fiscal year 2006 — 2007, an
adjustment was made to record prior years accrued interest of $93,914. As of
June 30, 2007, the advances paid against this line of credit amounted to $9,000,000 and
accrued interest amounts to $335,214 for a total of $9,335,214. Accrued interest is
offset by deferred revenue.
9. 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 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. During
fiscal year 2006-2007, an adjustment was made to record accrued interest of $12,316.
As of June 30, 2007, the advances paid against this line of credit amounted to
$1,450,211 and accrued interest amounts to $30,502 for a total of $1,480,713. Accrued
interest is offset by deferred revenue.
10. 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, LP 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 will be
provided from proceeds of a $4,000,000 bond issue by Southern California Housing
Development Corporation. Funding provided by the Agency is in the form of
semi-annual principal payments toward these bonds from the Agency's low and
moderate income housing fund. As payments are made by the Agency, beginning
April 1, 2003, these amounts shall be added to and become the principal balance of this
Residual Receipts Note, and will accrue 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.
During fiscal year 2006-2007, an adjustment was made to record the prior year
disbursements of $245,000 and to record accrued interest of $3,575. As of
June 30, 2007, the advances paid against this line of credit amounted to $330,000 and
accrued interest amounts to $6,250, for a total of $336,250. Accrued interest is offset by
Deferred Revenue. Total loans receivables at June 30, 2007, including accrued interest
of $1,776,075, amounted to $55,399,735.
49
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 5: Capital Assets
Capital asset activity for the year ended June 30, 2007, was as follows:
Governmental Activities:
Capital assets, not bei ng depreciated:
Land
Construction -in -progress
Total Capital Assets,
Not Being Depredated
Capital assets, being depreciated:
Building Improvements
Improvement otherthan buildings
Equipment and vehid es
Furniture and fixtures
Infrastructure
Total Capital Assets,
Being Depreciated
Less accumulated depreciation:
Building improvements
Improvement otherthan buildings
Equipment and vehicles
Furniture and fixtures
Infrastructure
Total Accumulated
Depredation
Total Capital Assets,
Being Depreciated, Net
Beginning
Increases Decreases
$ 75,904, 008 $ - $
39,752,189 509,266
115,656,197 509,266
Ending
Transfers Balance
$ - $ 75, 904, 008
(39,752,189) 509,266
- (39,752,189) 76,413,274
90,949, 262
3,795, 844
-
39,752,189 134, 497, 295
6,456, 738
-
-
- 6,456, 738
28,911, 280
3,529, 813
23,821
- 32, 417, 272
1,426,862
559,553
-
- 1,986,415
493,251,190
32,696, 735
1,541,090
- 524, 406, 835
620,995, 332
40,581, 945
1,564,911
39,752,189 699, 764, 555
13,726,088
2,820,413
-
- 16,546,501
5,585, 387
187,778
-
- 5,773,165
19,768, 436
2,589, 992
13,102
- 22, 345, 326
672,386
213,047
-
- 885,433
137,510,519
5,701,342
1,541,090
- 141,670,771
177,262, 816
11,512, 572
1,554,192
- 187, 221,196
443,732, 516
29,069, 373
10,719
39,752,189 512, 543, 359
Governmental Activities
Capital Assets, Net $ 559,388,713 $ 29,578,639 $ 10,719 $ - $ 588,956,633
Depreciation expense was charged to functions/programs of the primary government as follows:
Government Activities:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Vehicle replacement fund
Data processing equip./technology fund
Total Governmental Activities
50
$ 2,838,538
520,165
643,464
6,191, 049
58,246
612,747
506,170
142,193
$ 11,512,572
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 5: Capital Assets (Continued)
Beg in ni ng
Balance
Business -Type Activities:
Capital assets, not being depreciated:
Land
Total Capital Assets,
Not Being Depredated
Capital assets, being depredated:
Building improvements
Improvement other than buildings
Equipment and vehicles
Furniture and fixtures
Total Capital Assets,
Being Depreciated
Less accumulated depredation:
Building improvements
Improvement other than buildings
Equipment and vehicles
Furniture and fixtures
Total Accumulated
Depreciation
Total Capital Assets,
Being Depreciated, Net
Business -Type Activities
$ 5,451,015 $
5,451,015
Increases Decreases Transfers
Ending
Balance
- $ 5,451,015
5,451,015
25,682,136
3,797,415
1,435,676
6,003
-
19,024
-
- 25,682,136
- 944,207 3,797,415
(944,207) 1,454,700
- - 6,003
30,921,230
19,024
- - 30,940,254
6,009, 817
642,039
- 6,651, 856
2,547,434
189,871
- - 2,737,305
476,213
46,722
- - 522,935
4,822
457
- 5,279
9,038, 286 879,089
21,882,944 (860,065) -
9,917,375
21,022,879
Capital Assets, Net $ 27,333,959 $ (860,065) $ - $ - $ 26,473,894
Depreciation expense was charged to functions/programs of the primary government as follows:
Business -Type Activities:
Sports Complex $ 631,670
Municipal Utility 247,419
Total Business -Type Activites $ 879,089
51
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Interfund Receivable, Payable and Transfers
The composition of interfund balances as of June 30, 2007, was as follows:
Due To/From Other Funds
Funds
Due From Other Funds:
General
Redevelopment Agency -
Capital Projects
Nonmajor Funds
Due to Other Funds
Redevelopment Redevelopment Nonmajor
Agency Agency Governmental Agency
Capital Projects Debt Service Funds Funds Total
68,060 $ 588,000 $6,224,848 $ 42,380 $6,923,288
244,994
48,267 - 48,267
- - 244,994
Total $ 313,054 $ 588,000 $ 6,273,115 $ 42,380 $ 7,216,549
Due to/from other funds were made to cover negative cash balance at June 30, 2007, and to
reflect expenditures recorded in the Redevelopment Agency— Debt Service Fund related to the
General Fund.
Advances To/From Other Funds
Funds
Advances to Other Funds:
General Fund
Redevelopment Agency -
Capital Projects
Advances from Other Funds
Redevelopment Nonmajor
Agency Governmental
Capital Projects Funds
45,450,825
Total
$ 300,000 $ 45,750,825
3,953,624 3,953,624
Total $ 45,450,825 $ 4,253,624 $ 49,704,449
During the current and previous fiscal years, the City of Rancho Cucamonga has made loans to the
Rancho Cucamonga Redevelopment Agency. These loans which amount to $45,450,825 as of
June 30, 2007, bear interest at rates up to 12% per annum depending upon when the loan was
initiated. The City may demand payment of all or a portion of the principal balance at any time as
funds become available; however, such demands are not anticipated with the next fiscal year. As of
June 30, 2007, accrued unpaid interest on these loans was $37,129,599.
During the formation of Community Facilities District CFD 2000-01 (District), a number of meetings
were held with property owners within the proposed boundaries to discuss participation in the
District and benefits to their property. As a result of those meetings, the approved boundary map
was modified at the landowners' request to exclude certain properties from the District boundaries.
Property owners that were excluded from the District boundaries, but will be receiving direct benefit
from the improvements constructed by CFD 2001-01, were advised that reimbursement would be
required when their properties are developed. The Redevelopment Agency advanced the pro -rata
share for properties that will receive benefit from the improvements, but are not participating in the
District. At June 30, 2007, the advance was $3,953,624.
52
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 6: Interfund Receivable, Payable and Transfers (Continued)
The $300,000 advance from the General Fund to the Park Development Fund was done on
March 5, 1996, based upon Council approval. The advance was to provide funding of Phase I for
the Northeast Community Park and is to be repaid in the future (no specific date).
Interfund Transfers
General
Funds Fund
Transfers In:
General
Fire District
Redevelopment Agency -
Capital Projects
Redevelopment Agency -
Debt Service
Sports Complex
Municipal Utility
Nonmajor Funds
Total
Transfers Out:
Redevelopment Redevelopment
Agency Agency Municipal
Capital Projects Debt Service Utility
Nonmajor
Funds Total
$ - $ - $ - $ 200,000 $ 4,250 $ 204,250
641,830 - 1,241,700 - - 1,883,530
- - 6,035,810 - - 6,035,810
- 12,967,069 - - - 12,967,069
829,410 - - - - 829,410
- - - - 1,089, 750 1,089, 750
389,675 389,675
$ 1,471,240 $ 12,967,069 $ 7,277,510 $ 200,000 $ 1,483,675 $ 23,399,494
The General Fund transferred $829,410 to the Sports Complex and $641,830 to the Fire District to
cover budgeted amounts.
The Rancho Cucamonga Redevelopment Agency Debt Service Fund transferred $6,035,810 to the
Rancho Cucamonga Redevelopment Agency Capital Project Fund and $1,241,700 to the Fire
District to cover the cost of operation and capital projects.
The Rancho Cucamonga Redevelopment Agency Capital Project Fund transferred $12,267,069 to
the Rancho Cucamonga Redevelopment Agency Debt Service Fund to cover principal and interest
payments on long-term debt.
The Municipal Utility fund transferred $200,000 to the General Fund to cover costs of operations
53
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
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, 2007:
A description of individual components of long-term debt outstanding as of June 30, 2007, is as
follows:
Tax Allocation Bonds
1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
1996 Housing Set -Aside Tax Allocation Bonds, $37,665,000. These bonds are dated
September 1, 1996, and were issued in order: a) to repay the note issued by the
Agency to Sanwa Bank in the remaining principal amount of $20,783,487; b) to pay off
the non-taxable term loan to Sanwa Bank in the principal amount of $5,841,301 plus
prepayment penalties; c) to complete the projects for which the loans were originated,
namely Mountainsides Monterey Village and Sycamore Springs; and d) to make grants
to the Southern California Housing Development Corporation and to the Northtown
Housing Development Corporation. The issue consists of $8,970,000 Serial Bonds with
maturities beginning September 1, 1997 through September 1, 2008, and $28,695,000
term bonds maturing thereafter. Interest is payable semi-annually on March 1 and
September 1 of each year commencing March 1, 1997. The bonds mature in annual
installments ranging from $585,000 to $2,375,000 from September 1, 1997 to
September 1, 2026, and bear interest ranging from 4.50% to % 5.25%.
54
Balance
July 1, 2006
Outstanding
Due Within
July 1, 2006
Adjustments*
As Adjusted
Additions
Repayments
June 30, 2007
One Year
Bonds:
Housing Set -Aside Tax
Allocation Bonds -
1996Issue
$ 31,415,000
$
$ 31,415,000
$
$ 865,000
$ 30,550,000
$ 905,000
Tax Allocation Refunding
Bonds - 1999 Issue
45,035,000
45,035,000
2,115,000
42,920,000
2,210,000
Tax Allocation Bonds
20011ssue
71,825,000
71,825,000
10,000
71,815,000
10,000
Tax Allocation Bonds
20041ssue
162,730,000
162,730,000
3,330,000
159,400,000
3,475,000
Total Bonds
311,005,000
311,005,000
6,320,000
304,685,000
6,600,000
Developer Loans:
Federal Bureau
of Reclamation
3,907,650
3,907,650
681,315
3,226,335
681,315
Price Club/Costco
218,891
6,717,988
6,936,879
642,457
532,978
7,046,358
-
Bank of New York
13,085,911
-
13,085,911
-
256,567
12,829,344
279,589
Total Developer
Loans
17,212,452
6,717,988
23,930,440
642,457
1,470,860
23,102,037
960,904
Capital Lease
-
-
-
90,000
8,065
81,935
16,718
Claims and judgments payable
2,068,707
2,068,707
1,455,550
866,240
2,658,017
1,234,115
Accrued employee benefits
6,354,003
-
6,354,003
1,160,825
1,109,667
6,405,161
2,592,599
Total
$ 336,640,162
$ 6,717,988
$ 343,358,150
$ 3,348,832
$ 9,774,832
336,932,150
$ 11,404,336
Unamortized
bond premium
4,323,019
$ 341,255,169
" Adjustments were made to record accumulated unpaid
interest.
A description of individual components of long-term debt outstanding as of June 30, 2007, is as
follows:
Tax Allocation Bonds
1. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project,
1996 Housing Set -Aside Tax Allocation Bonds, $37,665,000. These bonds are dated
September 1, 1996, and were issued in order: a) to repay the note issued by the
Agency to Sanwa Bank in the remaining principal amount of $20,783,487; b) to pay off
the non-taxable term loan to Sanwa Bank in the principal amount of $5,841,301 plus
prepayment penalties; c) to complete the projects for which the loans were originated,
namely Mountainsides Monterey Village and Sycamore Springs; and d) to make grants
to the Southern California Housing Development Corporation and to the Northtown
Housing Development Corporation. The issue consists of $8,970,000 Serial Bonds with
maturities beginning September 1, 1997 through September 1, 2008, and $28,695,000
term bonds maturing thereafter. Interest is payable semi-annually on March 1 and
September 1 of each year commencing March 1, 1997. The bonds mature in annual
installments ranging from $585,000 to $2,375,000 from September 1, 1997 to
September 1, 2026, and bear interest ranging from 4.50% to % 5.25%.
54
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long -Term Debt Obligations (Continued)
Bonds maturing on or before September 1, 2006, are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2007, are
subject, at the option of the Agency, to redemption in whole or in part, prior to their
stated maturities on any date, commencing September 1, 2006. The bonds maturing
September 1, 2011; September 1, 2016; September 1, 2021 and September 1, 2026,
are subject to mandatory redemption in part from sinking account installments on
September 1, 2009, and on each September 1 thereafter, up to and including
September 1, 2026. The balance at June 30, 2007, amounted to $30,550,000.
The following schedule illustrates the debt service requirements to maturity for the
1996 Housing Set -Aside Tax Allocation Bonds as of June 30, 2007:
Total $ 30,550,000 $ 18,679,491
2. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 1999 Tax
Allocation Refunding Bonds, $54,945,000. These bonds are dated August 30, 1999, and
were issued in order to finance a portion of the Agency's Rancho Development Project,
to currently refund the outstanding principal balance of $47,715,000 of the Rancho
Development Project 1990 Tax Allocation Bonds and to fund redevelopment activities.
Interest is payable semi-annually on March 1 and September 1 of each year
commencing March 1, 2000. The bonds mature in annual installments ranging from
$1,880,000 to $4,165,000 starting September 1, 2000 to September 1, 2020, and bear
interest ranging from 4.25% to5.25%.
The bonds maturing before September 1, 2009, are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2010, are
subject at the option of the Agency, to redemption, in whole or in part, by lot, prior to
their stated maturities on any date, commencing September 1, 2009. The bonds
maturing on September 1, 2020, are subject to mandatory redemption in part from
sinking account installments on September 1, 2015, and on each September 1
thereafter, up to and including September 1, 2020.
55
Principal
Interest
2007-2008
$ 905,000
$ 1,571,528
2008-2009
950,000
1,523,513
2009-2010
1,005,000
1,473,450
2010-2011
1,055,000
1,421,950
2011-2012
1,105,000
1,367,950
2012-2017
6,445,000
5,890,631
2017-2022
8,330,000
3,961,125
2022-2027
10,755,000
1,469,344
Total $ 30,550,000 $ 18,679,491
2. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 1999 Tax
Allocation Refunding Bonds, $54,945,000. These bonds are dated August 30, 1999, and
were issued in order to finance a portion of the Agency's Rancho Development Project,
to currently refund the outstanding principal balance of $47,715,000 of the Rancho
Development Project 1990 Tax Allocation Bonds and to fund redevelopment activities.
Interest is payable semi-annually on March 1 and September 1 of each year
commencing March 1, 2000. The bonds mature in annual installments ranging from
$1,880,000 to $4,165,000 starting September 1, 2000 to September 1, 2020, and bear
interest ranging from 4.25% to5.25%.
The bonds maturing before September 1, 2009, are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2010, are
subject at the option of the Agency, to redemption, in whole or in part, by lot, prior to
their stated maturities on any date, commencing September 1, 2009. The bonds
maturing on September 1, 2020, are subject to mandatory redemption in part from
sinking account installments on September 1, 2015, and on each September 1
thereafter, up to and including September 1, 2020.
55
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long -Term Debt Obligations (Continued)
Tax Revenues, except as provided below, are pledged in their entirety to the payment of
principal of, and interest on and redemption premium, if any, on the bonds listed above
and are referred to in the applicable series resolutions, as "Pledged Tax Revenues."
Pledged Tax Revenues, except for the 1996 Housing Set -Aside Tax Allocation Bonds,
do not include that portion of Tax Revenues derived from the Project Area which are
required by Section 33334.2 of the Redevelopment Law to be set aside by the Agency in
a separate low and moderate income housing fund and be used for the purpose of
increasing and improving the community's supply of low and moderate income housing.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency. The Agency has entered
into cooperative agreements with taxing agencies affected by the Redevelopment
Project. Such agreements have been entered into with: a) the Chino Basin Municipal
Water District, b) the County of San Bernardino on behalf of the County Free Library and
the San Bernardino County Flood Control District, c) the Cucamonga County Water
District, d) the Foothill Fire Protection District, and e) various school districts located
within the project area. Under the terms of these agreements, the Agency has agreed
that certain tax revenues attributable to those areas and which are allocated to the
Agency pursuant to Section 33670(b), shall be pledged by the Agency to make certain
cash payments or in lieu of contributions to each affected taxing agency. Such payments
are to be made from tax revenues allocated to the Agency. Pledged Tax Revenues also
do not include interest income on the various funds and accounts created by the series
resolutions. Any such investment income is available to the Agency to meet debt service
payments on the bonds but is not specifically pledged therefore.
In addition to providing for the pass-through of tax revenue to the County Free Library
and the San Bernardino County Flood Control District, the agreement between the
Agency and the County of San Bernardino also provides that tax revenues, which would
have been allocated to the County had not the Redevelopment Plan been adopted, will
be fully allocated to the Agency until fiscal year 1998-1999. The agreement, however,
further provides that the Agency must use such tax revenues for the development of
certain regional facilities, as agreed to between the County and the Agency. The Agency
anticipates satisfying this regional facilities requirement with certain previously received
bond proceeds. The balance at June 30, 2007, amounted to $42,920,000.
The following schedule illustrates the debt service requirements to maturity for the 1999
Tax Allocation Refunding Bonds as of June 30, 2007:
Total $ 42,920,000 $ 17,304,350
56
Principal
Interest
2007-2008
$ 2,210,000
$ 2,121,935
2008-2009
2,310,000
2,020,185
2009-2010
2,420,000
1,909,580
2010-2011
2,530,000
1,791,385
2011-2012
2,645,000
1,664,540
2012-2017
15,360,000
6,122,894
2017-2022
15,445,000
1,673,831
Total $ 42,920,000 $ 17,304,350
56
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long -Term Debt Obligations (Continued)
3. Rancho Cucamonga Redevelopment Agency, Rancho Development Project, 2001 Tax
Allocation Bonds, $74,080,000. These bonds are dated August 7, 2001, and were issued
in order to finance a portion of the Agency's Rancho Development Project and to pay
certain costs of issuance of the bonds. Interest is payable semi-annually on March 1 and
September 1 of each year commencing March 1, 2002. The bonds mature in annual
installments from $10,000 to $11,540,000 from September 1, 2002 to
September 1, 2030, and bear interest ranging from 3.000% to 5.125%.
The bonds maturing before September 1, 2011, are not subject to call and redemption
prior to their stated maturities. The bonds maturing on or after September 1, 2012, are
subject, at the option of the Agency to redemption, in whole or in part, by lot, prior to
their stated maturities on any date, commencing September 1, 2011, among maturities
at the discretion of the Agency and by lot within a maturity upon payment, from any
source of funds available, of the principal amount and accrued interest payable thereon,
without premium.
Tax Revenues, except as provided below, are pledged in their entirety to the payment of
principal, interest and redemption premium, if any, on the bonds listed above and are
referred to in the applicable series resolutions as "Pledged Tax Revenues." Pledged
Tax Revenues, except for the 1996 Housing Set -Aside Tax Allocation Bonds, do not
include that portion of Tax Revenues derived from the Project Area which are required
by Section 33334.2 of the Redevelopment Law to be set aside by the Agency in a
separate low and moderate income housing fund and be used for the purpose of
increasing and improving the community's supply of low and moderate income housing.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency.
The Agency has entered into cooperative agreements with taxing agencies affected by
the Redevelopment Project. Such agreements have been entered into with: a) the Chino
Basin Municipal Water District, b) the County of San Bernardino on behalf of the County
Free Library and the San Bernardino County Flood Control District, c) the Cucamonga
County Water District, d) the Foothill Fire Protection District, and e) various school
districts located within the project area. Under the terms of these agreements, the
Agency has agreed that certain tax revenues attributable to those areas and which are
allocated to the Agency pursuant to Section 33670(b), shall be pledged by the Agency to
make certain cash payments or in lieu of contributions to each affected taxing agency.
Such payments are to be made from tax revenues allocated to the Agency. Pledged Tax
Revenues also do not include interest income on various funds and accounts created by
the series resolutions. Any such investment income is available to the Agency to meet
debt service payments on the bonds, but is not specifically pledged therefore. The
balance at June 30, 2007, amounted to $71,815,000.
57
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long -Term Debt Obligations (Continued)
The following schedule illustrates the debt service requirements to maturity for the 2001
Tax Allocation Bonds as of June 30, 2007:
Total $ 71,815,000 $ 76,341,642
4. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 2004
Tax Allocation Bonds, $165,680,000. These bonds are dated March 1, 2004, and were
issued in order a.) to refund and defease the Agency's $52,225,000 outstanding
principal amount Rancho Redevelopment Project 1994 Tax Allocation Refunding Bonds,
and b.) to fund redevelopment activities. The issue consists of $109,690,000 Serial
Bonds with maturities beginning September 1, 2005 through September 1, 2025,
$12,210,000 Term Bonds due September 1, 2028, bearing interest at 4.45% per annum
and $43,780,000 Term Bonds due September 1, 2032, bearing interest at 4.50% per
annum. Interest is payable semi-annually on March 1 and September 1 of each year
commencing September 1, 2004. The Serial Bonds mature in annual installments
ranging from $2,950,000 to $10,955,000 starting September 1, 2005 to
September 1, 2025, and bearing interest ranging from 2.00% to 5.00%.
Bonds maturing on or before September 1, 2014, are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2015, are
subject, at the option of the Agency, to redemption in whole or in part, prior to their
stated maturities on any date, commencing September 1, 2014. The bonds maturing on
September 1, 2028 and September 1, 2032, are subject to mandatory redemption in part
from sinking account installments on September 1, 2026 and September 1, 2029,
respectively, and on each September 1 thereafter, at a redemption price equal to 100%
of the principal amount plus accrued interest, if any, to the redemption date, without
premium.
The Agency has pledged for the repayment of the Bonds the Tax Revenues which
constitute all taxes allocated to the Agency with respect to the Project, pursuant to
Article 6 of Chapter 6 (commending with Section 33670) of the Law and Section 16 of
Article XVI of the Constitution of the State, or pursuant to other applicable state laws,
and as provided in the Redevelopment Plan.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency.
58
Principal
Interest
2007-2008
$ 10,000
$ 3,721,494
2008-2009
10,000
3,720,994
2009-2010
10,000
3,720,494
2010-2011
10,000
3,719,994
2011-2012
15,000
3,719,369
2012-2017
65,000
18,587,594
2017-2022
645,000
18,554,344
2022-2027
28,160,000
16,063,528
2027-2032
42,890,000
4,533,831
Total $ 71,815,000 $ 76,341,642
4. Rancho Cucamonga Redevelopment Agency, Rancho Redevelopment Project, 2004
Tax Allocation Bonds, $165,680,000. These bonds are dated March 1, 2004, and were
issued in order a.) to refund and defease the Agency's $52,225,000 outstanding
principal amount Rancho Redevelopment Project 1994 Tax Allocation Refunding Bonds,
and b.) to fund redevelopment activities. The issue consists of $109,690,000 Serial
Bonds with maturities beginning September 1, 2005 through September 1, 2025,
$12,210,000 Term Bonds due September 1, 2028, bearing interest at 4.45% per annum
and $43,780,000 Term Bonds due September 1, 2032, bearing interest at 4.50% per
annum. Interest is payable semi-annually on March 1 and September 1 of each year
commencing September 1, 2004. The Serial Bonds mature in annual installments
ranging from $2,950,000 to $10,955,000 starting September 1, 2005 to
September 1, 2025, and bearing interest ranging from 2.00% to 5.00%.
Bonds maturing on or before September 1, 2014, are not subject to call and redemption
prior to their stated maturities. Bonds maturing on or after September 1, 2015, are
subject, at the option of the Agency, to redemption in whole or in part, prior to their
stated maturities on any date, commencing September 1, 2014. The bonds maturing on
September 1, 2028 and September 1, 2032, are subject to mandatory redemption in part
from sinking account installments on September 1, 2026 and September 1, 2029,
respectively, and on each September 1 thereafter, at a redemption price equal to 100%
of the principal amount plus accrued interest, if any, to the redemption date, without
premium.
The Agency has pledged for the repayment of the Bonds the Tax Revenues which
constitute all taxes allocated to the Agency with respect to the Project, pursuant to
Article 6 of Chapter 6 (commending with Section 33670) of the Law and Section 16 of
Article XVI of the Constitution of the State, or pursuant to other applicable state laws,
and as provided in the Redevelopment Plan.
Pledged Tax Revenues also do not include that portion of tax revenues derived from the
Project Area which are required to be used by the Agency in accordance with the
provisions of certain agreements entered into by the Agency.
58
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long -Term Debt Obligations (Continued)
The Agency has entered into cooperative agreements with taxing agencies affected by
the Redevelopment Project. Such agreements have been entered into with a.) the Chino
Basin Municipal Water District, b.) the County of San Bernardino on behalf of the County
Free Library and the San Bernardino County Flood Control District, c.) the Cucamonga
County Water District, d.) the Foothill Fire Protection District, and e.) various school
districts located within the project area. Under the terms of these agreements, the
Agency has agreed that certain tax revenues attributable to those areas and which are
allocated to the Agency pursuant to Section 33670 (b), shall be pledged by the Agency
to make certain cash payments or in lieu of contributions to each affected taxing agency.
Such payments are to be made from tax revenues allocated to the Agency. Pledged Tax
Revenues also do not include interest income on various funds and accounts created by
the series resolutions. Any such investment income is available to the Agency to meet
debt service payments on the bonds but is not specifically pledged therefore. The bonds
are further secured by a financial guarantee insurance policy in the event of nonpayment
of principal and/or interest.
The balance at June 30, 2007, amounted to $159,400,000, plus unamortized bond
premium of $4,323,019.
The following schedule illustrates the debt service requirements to maturity for the 2004
Tax Allocation Bonds as of June 30, 2007:
Total $ 159,400,000 $ 107,753,591
Developer Loans Payable
During fiscal year 1988-1989, the Rancho Cucamonga Redevelopment Agency obtained
a loan from the Federal Bureau of Reclamation in connection with the Day Creek Water
Project. The original debt amounted to $13,400,000 and, in accordance with the terms of
the agreement, annual payments of $681,315 have been made to the County of
San Bernardino (acting as lead agency for the Federal Government). Future interest
payment cannot be reasonably estimated. The balance at June 30, 2007, amounted to
$3,226,335.
59
Principal
Interest
2007-2008
$ 3,475,000
$ 6,913,115
2008-2009
3,545,000
6,798,603
2009-2010
3,700,000
6,635,590
2010-2011
3,870,000
6,455,590
2011-2012
4,070,000
6,257,090
2012-2017
23,255,000
28,359,875
2017-2022
32,745,000
22,531,163
2022-2027
32,640,000
14,371,845
2027-2032
34,360,000
9,031,570
2032-2037
17,740,000
399,150
Total $ 159,400,000 $ 107,753,591
Developer Loans Payable
During fiscal year 1988-1989, the Rancho Cucamonga Redevelopment Agency obtained
a loan from the Federal Bureau of Reclamation in connection with the Day Creek Water
Project. The original debt amounted to $13,400,000 and, in accordance with the terms of
the agreement, annual payments of $681,315 have been made to the County of
San Bernardino (acting as lead agency for the Federal Government). Future interest
payment cannot be reasonably estimated. The balance at June 30, 2007, amounted to
$3,226,335.
59
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long -Term Debt Obligations (Continued)
The following schedule illustrates the debt service requirements to maturity as of
June 30, 2007:
Principal
2007-2008 $
681,315
2008-2009
681,315
2009-2010
681,315
2010-2011
681,315
2011-2012
501,075
Total $
3,226,335
In December 1990, the Rancho Cucamonga Redevelopment Agency entered into a
Disposition and Development Agreement with The Price Company (Developer). In
accordance with this agreement the Agency executed a 23 -year note in the amount of
$3,756,615. The note was issued to provide financing of certain redevelopment activities
that included the acquisition of approximately 13 acres of land. The note bears interest
of 9% per annum. The Agency shall pay the Developer quarterly payments amounting
to 50% of taxes derived from the imposition of the Bradley Burns Uniform Local Sales
and Use Tax Law commencing with Section 7200 of the revenue and Taxation Code of
the State of California, as amended, arising from all businesses and activities conducted
on the Costco Parcel. The Note was renegotiated on July 18, 2002, as the Costco Note.
The new loan principal of $6,347,171 included accrued interest through that date,
however the new principal was not recorded on the books until fiscal year 2006 - 2007.
In the event that the debt service payments are insufficient to fully discharge the
principal and interest on this note with the 23 note years, then, in such event, the unpaid
balance of principal and accrued interest, if any, shall be deemed forgiven. The balance
at June 30, 2007, amounted to $7,046,358.
3. On August 21, 1996, the Agency executed a note payable to Pacific Life Insurance
Company (subsequently assigned to Bank of New York) in the amount of $9,411,477.
The proceeds of the note were paid directly to Northtown Housing Development
Corporation for the development of the Northtown Housing project. The outstanding
principal bears interest at 8.78% compounding semi-annually from the date of the note
until paid. Interest was added to the principal on each March 15 and September 15
through March 15, 2002, amounting to $4,210,264 in addition to principal. Commencing
on September 15, 2002, both principal and interest shall be due and payable
semi-annually on March 15 and September 15, of each year through March 2026. The
balance at June 30, 2007, amounted to $12,829,344.
.e
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 7: Long -Term Debt Obligations (Continued)
The following schedule illustrates the debt service requirements to maturity as of
June 30, 2007:
Total $ 12,829,344 $ 13,770,656
Capital Leases payable
On November 1, 2006, the City entered into a capital lease agreement with LaSalle
Bank National Association to acquire an asphalt grinding machine. The agreement
requires semi annual payments of $10,238 due in May and November of each year with
the final payment due in November 2011. At June 30, 2007, the outstanding balance on
the lease was $81,935.
The following schedule illustrates the debt service requirements as of June 30, 2007:
Principal
Interest
2007-2008
$ 279,589
$ 1,120,411
2008-2009
304,676
1,095,324
2009-2010
332,013
1,067,987
2010-2011
361,803
1,038,197
2011-2012
394,268
1,005,732
2012-2017
2,569,897
4,430,103
2017-2022
3,949,158
3,050,842
2022-2027
4,637,940
962,060
Total $ 12,829,344 $ 13,770,656
Capital Leases payable
On November 1, 2006, the City entered into a capital lease agreement with LaSalle
Bank National Association to acquire an asphalt grinding machine. The agreement
requires semi annual payments of $10,238 due in May and November of each year with
the final payment due in November 2011. At June 30, 2007, the outstanding balance on
the lease was $81,935.
The following schedule illustrates the debt service requirements as of June 30, 2007:
Total $ 81,935 $ 10,207
Claims and Judgments Payable
The City's liability regarding self insurance is described in Note 13 of the Notes to
Financial Statements. The liability will be paid as it becomes due by the General Fund
and the Fire District Fund.
Accrued Employee Benefits
The City's policies relating to compensated absences are described in Note 1 of the
Notes to Financial Statements. The liability will be paid in future years as it becomes due
by the General Fund and the Fire District Fund.
61
Principal
Interest
2007-2008
$ 16,718
$ 3,758
2008-2009
17,535
2,941
2009-2010
18,393
2,083
2010-2011
19,292
1,184
2011-2012
9,997
241
Total $ 81,935 $ 10,207
Claims and Judgments Payable
The City's liability regarding self insurance is described in Note 13 of the Notes to
Financial Statements. The liability will be paid as it becomes due by the General Fund
and the Fire District Fund.
Accrued Employee Benefits
The City's policies relating to compensated absences are described in Note 1 of the
Notes to Financial Statements. The liability will be paid in future years as it becomes due
by the General Fund and the Fire District Fund.
61
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 8: Other Special Obligations
The following issues of Residential Mortgage Revenue Bonds, Special Assessment District
Bonds, Senior Lien Bonds and Subordinate Lien Bonds are not reflected in the Statement on Net
Assets because these are special obligations payable solely from and secured by specific
revenue sources described in the resolutions and official statements of the respective issues.
Neither the faith and credit nor the taxing power of the City, the Redevelopment Agency, the
State of California or any political subdivision thereof, is pledged for the payment of these bonds.
The outstanding amounts at June 30, 2007, were as follows:
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations
a. City Miscellaneous Plan
Plan Description
The City of Rancho Cucamonga contributes to the California Public Employees Retirement
System (PERS), an agent multiple -employer public employee defined benefit pension plan.
PERS provides retirement and disability benefits, annual cost -of -living adjustments and
death benefits to plan members and beneficiaries. PERS acts as a common investment and
administrative agent for participating public entities within the State of California. Copies of
PERS' annual financial report may be obtained from its executive office: 400 P Street,
Sacramento, California 95814.
o'
Outstanding
Amount at
June 30, 2007
City of Rancho Cucamonga:
Reassessment District 1999-1
$ 2,200,000
Assessment District 93-1
2,395,000
Community Facilities District No. 93-3
3,635,000
Community Facilities District No. 88-2
2,145,000
Community Facilities District No. 2000-01
1,205,000
Community Facilities District No. 2000-02
6,375,000
Community Facilities District No. 2001-01 Series A
13,550,000
Community Facilities District No. 2001-01 Series B
895,000
Community Facilities District No. 2003-01 Series 2003-A
14,645,000
Community Facilities District No. 2003-01 Series 2003-B
2,855,000
Community Facilities District No. 2000-03
9,835,000
Community Facilities District No. 2004-01
43,545,000
Community Facilities District No. 2006-01
5,800,000
Community Facilities District No. 2006-02
2,980,000
Rancho Cucamonga Redevelopment Agency:
Multi -Family Housing Revenue Bond:
Series 1997A
3,136,500
Series 1997B
186,250
Total
$ 115,382,750
IV. OTHER INFORMATION
Note 9: Pension Plan Obligations
a. City Miscellaneous Plan
Plan Description
The City of Rancho Cucamonga contributes to the California Public Employees Retirement
System (PERS), an agent multiple -employer public employee defined benefit pension plan.
PERS provides retirement and disability benefits, annual cost -of -living adjustments and
death benefits to plan members and beneficiaries. PERS acts as a common investment and
administrative agent for participating public entities within the State of California. Copies of
PERS' annual financial report may be obtained from its executive office: 400 P Street,
Sacramento, California 95814.
o'
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: Pension Plan Obligations (Continued)
Funding Policy
Participants are required to contribute 8% of their annual covered salary. The City makes the
contributions required of employees on their behalf and for their account. The City is required
to contribute at an actuarially determined rate; the current rate as a percentage of annual
covered payroll is 9.78%. The contribution requirements of plan members and the City are
established and may be amended by PERS.
Annual Pension Cost (APC)
For the year ended June 30, 2007, the City's annual pension cost of $4,296,372 was equal
to the City's required and actual contributions. The required contribution was determined as
part of the June 30, 2006, actuarial valuation using the entry age normal actuarial cost
method.
A summary of principle assumptions and methods used to determine the APC is shown
below:
Valuation Date
Actuarial Cost Method
Amortization Method
Average Remaining Period
Asset Valuation Method
Actuarial Assumptions:
Investment Rate of Return
Projected Salary Increases
Inflation
Payroll Growth
Individual Salary Growth
June 30, 2006
Entry Age Actuarial Cost Method
Level Percent of Payroll
24 years as of the Valuation Date
15 -Year Smoothed Market
7.75% (net of administrative expenses)
3.25% to 14.45% depending on age,
service and type of employment
3.00%
3.25%
A merit scale varying by duration of
employment coupled with an assumed
annual inflation component of 3.00% and
an annual production growth of 0.25%.
Initial unfunded liabilities are amortized over a closed period that depends on the Plan's date
of entry into CalPERS. Subsequent plan amendments are amortized as a level percent of
pay over a closed 20 -year period. Gains and losses that occur in the operation of the plan
are amortized over a rolling period, which results in an amortization of about 6% of
unamortized gains and losses each year. If the Plan's accrued liability exceeds the actuarial
value of plan assets, then the amortization payment on the total unfunded liability may not be
lower than the payment calculated over a 30 -year amortization period.
Three -Year Trend I nformation for PERS - Qty
63
Percentage
of APC Net Pension
Contributed Obl igations
100% -
100% -
100% -
Annual
Pension Cost
Fiscal Year
(APC)
6/30/2005
$ 3,059
6/30/2006
$ 2,377
6/30/2007
$ 4,296
63
Percentage
of APC Net Pension
Contributed Obl igations
100% -
100% -
100% -
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: Pension Plan Obligations (Continued)
Schedule of Funding Progress for PERS
Mscellaneou s Plan of the City of Rancho Cucamonga
(Amounts in Thousands)
Actuarial
$
60,481
Accrued
64,842
UAAL as
Actuarial Actuarial Liability
Unfunded
a% of
Valuation Value of (AAL) Entry
AAL Funded
Covered Covered
Date Assets Age
(UAAL) Ratio
Payroll Payroll
6/30/2004
$
60,481
$
64,842
$
(4,361)
93.3 %
$
18,321
23.8 %
6/30/2005
$
67,629
$
72,000
$
(4,371)
93.9 %
$
18,977
23.0 %
6/30/2006
$
76,040
$
80,467
$
(4,427)
94.5 %
$
22,184
20.0 %
b. Fire Protection District's Miscellaneous and Safety Plan
Plan Description
The Fire District contributes to the California Public Employees Retirement System (PERS),
a cost-sharing multiple -employer defined benefit pension plan. PERS provides retirement
and disability benefits, annual cost -of -living adjustments and death benefits to plan members
and beneficiaries. PERS acts as a common investment and administrative agent for
participating public entities within the State of California. Benefit provisions and all other
requirements are established by state statute and City ordinance. Copies of PERS annual
financial report may be obtained from their executive office: 400 P Street, Sacramento, CA
95814.
Fundina Polic
Participants are required to contribute 8% (9% for safety employees) of their annual covered
salary. The Fire District makes the contributions required of employees on their behalf and
for their account. The Fire District is required to contribute at an actuarially determined rate;
the current rate as a percentage of annual covered payroll is 15.645% for the non -safety
employees and 23.405% for safety employees. The contribution requirements of plan
members and the City are established and may be amended by PERS.
Annual Pension Cost (APC)
For the year ended June 30, 2007, the Fire District's annual pension cost for the
miscellaneous and safety employees of $2,859,055 was equal to the Fire District's required
and actual contributions. The required contribution was determined as part of the
June 30, 2006, actuarial valuation using the entry age normal actuarial cost method.
64
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 9: Pension Plan Obligations (Continued)
A summary of principle assumptions and methods used to determine the APC is shown
below:
Three -Year Trend Information for PERS - Fire District
The Rancho Cucamonga Fire Protection District participates in risk pooling. Risk pooling
consists of combining assets and liabilities across employers to produce large groups where
the impact of a catastrophic demographic event is shared among all employers of the same
risk pool. Participation in risk pools is mandatory for all rate plans with less than 100 active
members. Mandated participation in risk pools was initially based on the active membership
of each rate plan as of June 30, 2003. The implementation of risk pools was done in a way
that minimizes the impact on employer contribution rates. The first year in risk pools, the
employer contribution rates are almost identical to what the rates would have been outside
pools. Future rates will be based on the experience of each pool. Pooling will reduce the
volatility of future employer rates. Mandated participation will occur on an annual basis. If
on any valuation date starting with the June 30, 2003, valuation, a rate plan has less than
100 active members, it will be mandated in one of the risk pools effective on that valuation
date.
Note 10: PARS Retirement Enhancement Plan
Plan Description
The City of Rancho Cucamonga sponsors the PARS Retirement Enhancement Plan. The
Plan provides pension benefits to miscellaneous members (Tier 1), the city manager (Tier 2),
and city council members (Tier 3). The Tier 1 and Tier 3 benefit is equal to a percentage of
highest pay multiplied by years of service, with the percentage varying by retirement age
based on a 3% at 60 target offset by CaIPERS 2.5% at 55 formula. Sample rates are as
follows:
Age
Annual
Percentage
55
Pension Cost
of APC Net Pension
Fiscal Year
(APC)
Contributed Obligations
6/30/2005
$ 2,181
100% -
6/30/2006
$ 3,970
100% -
6/30/2007
$ 2,859
100% -
The Rancho Cucamonga Fire Protection District participates in risk pooling. Risk pooling
consists of combining assets and liabilities across employers to produce large groups where
the impact of a catastrophic demographic event is shared among all employers of the same
risk pool. Participation in risk pools is mandatory for all rate plans with less than 100 active
members. Mandated participation in risk pools was initially based on the active membership
of each rate plan as of June 30, 2003. The implementation of risk pools was done in a way
that minimizes the impact on employer contribution rates. The first year in risk pools, the
employer contribution rates are almost identical to what the rates would have been outside
pools. Future rates will be based on the experience of each pool. Pooling will reduce the
volatility of future employer rates. Mandated participation will occur on an annual basis. If
on any valuation date starting with the June 30, 2003, valuation, a rate plan has less than
100 active members, it will be mandated in one of the risk pools effective on that valuation
date.
Note 10: PARS Retirement Enhancement Plan
Plan Description
The City of Rancho Cucamonga sponsors the PARS Retirement Enhancement Plan. The
Plan provides pension benefits to miscellaneous members (Tier 1), the city manager (Tier 2),
and city council members (Tier 3). The Tier 1 and Tier 3 benefit is equal to a percentage of
highest pay multiplied by years of service, with the percentage varying by retirement age
based on a 3% at 60 target offset by CaIPERS 2.5% at 55 formula. Sample rates are as
follows:
Age
Tier 1
Tier 2
55
0.000%
0.500%
56
0.100
0.500
57
0.200
0.500
58
0.300
0.500
59
0.400
0.500
60+
0.500
0.500
Benefits are increased by a 2% annual cost of living adjustment after retirement. There are
no employee contributions for either tier.
65
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 10: PARS Retirement Enhancement Plan (Continued)
Funding Policy
The City's funding policy is to contribute the annual required contribution. The annual
required contribution equals the sum of:
• normal cost, and
• amortization of the unfunded actuarial accrued liability.
Annual Pension Cost (APC)
Government Accounting Standards Board Statement No. 27 (Statement 27) requires that the
City determine the plan's annual pension cost based on the most recent actuarial valuation.
The annual pension cost equals the plan's annual required contribution, adjusted for
historical differences between the annual required contribution and amounts contributed.
The actuary has determined the City's annual required contribution equal to the sum of
(a) normal cost, and (b) amortization of the unfunded actuarial accrued liability.
For calendar year ending June 30, 2007, the City's annual required contribution is
$1,187,487. The City's actual contribution was $1,187,487. The required contribution was
based on the June 30, 2006, actuarial valuation using the entry age normal (level percentage
of pay) actuarial cost method. The actuarial assumptions included (a) 7.0% investment
return (net of administrative expenses), (b) CalPERS 1997 — 2002 Experience Study table
for Males and Females, (c) projected annual payroll increases of 3.25% a year plus merit,
and (d) cost -of -living adjustment of 2% per year. Both (a) and (c) included an inflation
component of 3.0%.
The unfunded actuarial accrued liability is being amortized as a level percent of pay. The
amortization periods are (1) 20 years for initial unfunded accrued liability (from July 1, 2002),
(2) 15 years for gains/losses, (3) 20 years for plan amendments, and (4) 20 years for
assumption changes.
The following table provides 3 years of historical information of the Annual Pension Cost:
Schedule Of Funding Progress
(Amounts in Thousands)
Unfunded
Actuarial Actuarial Actuarial Actuarial UAAL as a %
Valuation Value of Accrued Accrued Funded Covered of Covered
Date Assets Liability Liability Ratio Payroll Payroll
07/01/2002 $ - $ 4,664 $ 4,664 0.0% $ 16,759 27.8%
07/01/2004 $ 1,640 $ 7,999 $ 6,359 20.5% $ 17,031 37.3%
07/01/2006 $ 3,830 $ 10,144 $ 6,314 37.8% $ 20,767 30.4%
Actuarial valuation is performed every other year.
Annual Pension
Cost (APC)
Percentage of Net Pension
Year Ending
(in Thousands)
APC Contributed Obligation
6/30/2005
$ 965
100% -
6/30/2006
$ 1,029
100% -
6/30/2007
$ 1,187
100% -
Schedule Of Funding Progress
(Amounts in Thousands)
Unfunded
Actuarial Actuarial Actuarial Actuarial UAAL as a %
Valuation Value of Accrued Accrued Funded Covered of Covered
Date Assets Liability Liability Ratio Payroll Payroll
07/01/2002 $ - $ 4,664 $ 4,664 0.0% $ 16,759 27.8%
07/01/2004 $ 1,640 $ 7,999 $ 6,359 20.5% $ 17,031 37.3%
07/01/2006 $ 3,830 $ 10,144 $ 6,314 37.8% $ 20,767 30.4%
Actuarial valuation is performed every other year.
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 11: Post -Employment Benefits
The City and Redevelopment Agency do not provide post -employment benefits; however,
medical coverage is provided to Fire District personnel and their dependents upon retirement
under the Rancho Cucamonga Fire Protection District Memorandum of Understanding. The
District recognizes the cost of providing these benefits by recording the insurance premiums as
expenditures. The cost for 41 retirees was $587,705 for the fiscal year ended June 30, 2007.
Note 12: Fund Equity and Net Assets Restatement
Beginning fund balances have be restated as follows:
Major governmental funds:
Redevelopment Agency - Debt Service
To record prior year pass-through payment not accrued in prior year
$ (3,693,887)
Redevelopment Agency - Capital Projects
To adjust beginning loan receivable balance to the proper amount
681,971
Non -major governmental funds:
Signal Coordination Grant
To reclass prior year revenues to the proper fund
(100,000)
Congestion Mitigation
To reclass prior year revenues in to proper fund
100,000
Public Library Bond Act 2000
To restate expenditures for liabilities not accrued in prior year
(155,637)
$ (3,167,553)
Beginning net assets has been restated as follows:
Governmental Activities:
To record prior year pass-through payment not accrued in prior year $ (3,693,887)
To restate revenues and expenditures from prior years (155,637)
To adjust beginning loans receivable balance to the proper amount 681,971
To record prior year accrued interest on long-term debt (6,717,988)
$ (9,885,541)
Note 13: Summary Disclosure of Self -Insurance Contingencies
City Disclosure of Self -Insurance Contingencies
The City is self-insured for the first $250,000 on each general liability claim and for the first
$100,000 on each workers' compensation claim. The insurance coverage in excess of the
self-insured amount is provided by the Public Agency Risk Sharing Authority of California
(PARSAC) up to a limit of $750,000 and $150,000 for general liability and workers'
compensation respectively.
Claims expenditures and liabilities are reported when it is probable that a loss has occurred
and the amount of that loss can be reasonably estimated. These losses include an estimate
of claims that have been incurred but not reported. The City funds all claims payable,
including those incurred but not reported, in the yearly deposit it pays to PARSAC.
67
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Summary Disclosure of Self -Insurance Contingencies (Continued)
Effective June 1, 1986, the City became a member of the PARSAC, a public entity risk pool
currently operating as a common risk management and insurance program for 36 California
cities. The City pays an annual premium to the pool for its excess general liability insurance
coverage. The agreement for information of the PARSAC provides that the pool will be
self-sustaining through member premiums. The PARSAC will publish its own financial report
for the year ended June 30, 2007, which can be obtained from Public Agency Risk Sharing
Authority of California, Sacramento, California.
Fire Protection District Disclosure of Self Insurance Contingencies
For general liability, the Fire Protection District is covered through the Fire Agencies
Insurance Risk Authority (FAIRA) on each general liability claim up to $1,000,000. The
liability deductible is $0, except $10,000 for Management Liability claims. The insurance
coverage in excess of the $1,000,000, up to $10,000,000, is provided by American
Alternative Insurance Corporation.
Effective, June 29, 1989, the District became a member of FAIRA, a public entity risk pool
currently operating as a common risk management and insurance program for 99 California
Fire Protection Districts. The District pays an annual premium to the pool for its excess
general liability insurance coverage. The agreement for information of FAIRA provides that
the pool will be self-sustaining through member premiums.
FAIRA publishes its own financial report for the year ended June 30, 2007, which can be
obtained from the Fire Agencies Insurance Risk Authority, Novato, California.
For workers compensation, the Fire Protection District is self-insured for the first $350,000 on
each workers compensation claim as a member of the Public Agency Self -Insurance System
(PASIS) of San Bernardino County. The insurance coverage in excess of the self-insured
amount is provided by the California State Association of Counties Excess Insurance
Authority (CSAC-EIA).
Effective, July 1, 2002, the District became a member of CSAC-EIA, a public entity risk pool
currently operating as a common risk management and insurance program for 145 California
cities, counties, school districts, municipal services organizations, and joint power authorities.
The District pays an annual premium to the pool for its excess workers compensation
insurance coverage. The agreement for information of the CSAC-EIA provides that the pool
will be self-sustaining through member premiums.
CSAC-EIA publishes its own financial report for the year ended June 30, 2007, which can be
obtained from the California State Association of Counties Excess Insurance Authority,
Moraga, California.
Workers compensation claims expenditures and liabilities are reported when it is probable
that a loss has occurred and the amount of that loss can be reasonably estimated. These
losses include an estimate of claims that have been incurred but not reported. The District
funds all claims payable, including those incurred, but not reported, in the yearly deposit it
pays to PASIS.
There have been no significant changes in insurance coverage from the prior year. During
the past three fiscal years, the amount of settlements has not exceeded the amount of
insurance coverage.
.:
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 13: Summary Disclosure of Self -Insurance Contingencies (Continued)
The City and the District are involved in litigation arising in the normal course of business.
Although the legal responsibility and financial impact with respect to such litigation cannot be
presently ascertained, based on information from the service agent and others involved with
the administration of the programs, the City believes that the self-insurance designation of
$7,534,399 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 Protection District combined:
Current Year Claims
Beginning
and Changes in
Claim
Ending
Fiscal Year Balance
Estimates
Payments
Balance
2005-2006 $ 670,822
$ 1,723,667
$ (325,782)
$ 2,068,707
2006-2007 $ 2,068,707
$ 1,455,550
$ (866,240)
$ 2,658,017
Note 14: West End Communications Financing Authority
The West End Communications Financing Authority was formed by a joint exercise of powers
agreement dated February 21, 1990, and amended February 7, 1991, pursuant to the Joint
Exercise of Powers Law of the State of California. It was established for the purpose of financing
public improvements through the acquisition, construction and improvement thereof by the
Authority. Separate financial statements may be obtained from the Authority.
The Authority's membership consists of the City of Chino, the City of Ontario, the City of Rancho
Cucamonga, the City of Montclair, the City of Upland, the Chino Valley Fire District, the
Cucamonga County Water District, Ontario International Airport and the Rancho Cucamonga Fire
Protection District. The City of Rancho Cucamonga's share of participation is 9.48%. The Board
of Directors is comprised of the Chief Executive Officer and Finance Director of each member
agency. Each Director has one vote over budgeting and financial matters, except for the
Cucamonga County Water District and Ontario International Airport, who have chosen not to
participate on the Board of Directors. The Authority is a public entity separate from the agencies,
and is not included in the financial statements of those entities. The City of Rancho Cucamonga
does not have an equity interest in the Authority.
Note 15: Recent Legislation
During 1995, the California Supreme Court issued a decision, which reinstated California's
Proposition 62's voter -approval requirement for general taxes. As a result of this ruling, questions
have arisen regarding the ability of general law cities to continue to assess utility user and other
form of taxes, which were not approved by the voters. Also, recently the voters approved
Proposition 218 which required that certain forms of taxes to be approved by the voters. As of the
date of this report, a determination of whether future collection of this tax can continue cannot be
determined.
.•
City of Rancho Cucamonga
Notes to Financial Statements (Continued)
Note 16. Subsequent Events
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 20078 to (a) refund 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.
70
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.
SB325 Fund - Established to account for the revenue and disbursement of funds received by extending
the statewide sales tax of 1/4 of 1 cent to motor vehicle fuel under the Transportation Development Act.
Recreation Fund - Established to account for the wide variety of classes, special events, and activities
sponsored by the Community Services Department.
Park Development Fund - Established to account for the residential park development fees charged
subdividers upon issuance of a building permit for development of future park or recreational sites.
Beautification Fund - Established to account for fees collected to provide proper landscaping and
irrigation systems after parkway and median improvements are made.
Lighting Districts Fund - Established to account for the costs associated with providing street lights.
Financing is provided by special assessments levied against the benefiting property owners.
Landscape Maintenance Fund - Established to account for the costs associated with providing landscape
maintenance. Financing is provided by special assessments levied against the benefiting property
owners.
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.
Drainage Facilities Fund - Established to account for fees charged developers for purposes of defraying
the actual or estimated costs of constructing planned drainage or sewer facilities that are in the
subdivision.
Pedestrian 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.
Transportation Enhancement Act - ISTEA (formerly FAU) is a federal grant funding source of the
construction of major streets and bridges. The Intermodal Surface Transportation Efficiency Act (ISTEA)
is a competitive grant program that the City participates in.
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.
71
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
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).
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) - 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.
Metrolink Fund - Established to account for the commuter rail project (Metrolink Station) being funded by
a combined source of State Proposition 108 (Passenger Rail & Clean Air Bond Act of 1990) and San
Bernardino County Measure I revenues allotted to the City through an agreement with San Bernardino
Associated Governments (SANBAG).
California Literacy Campaign Grant Fund - The California Literacy Campaign Grant is administered by the
State Library of California for the purpose of promoting literacy.
Families for Literacy Program - Funded by the California State Library through a competitive grant
process, the Families for Literacy Program provides monies to staff programs targeting 0 through 5 year
old youngsters of illiterate parents. The emphasis on this program is to break the cycle of illiteracy by
creating "reading ready" youngsters by the time they enter the school system. The applying agencies
must have an existing Adult Literacy Program. No other matching funds are required
Major Urban Resource Library Grant Fund — Awarded each year by the California State Library, this grant
program is funded through the Federal Library Services and Construction Act. Awarded on application to
public libraries servicing a population in excess of 100,000, the funds must be used to purchase business
reference resources.
72
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
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.
Local Law Enforcement Block Grant - Established to account for one-time federal grants awarded by the
Bureau of Justice Assistance in 2000, 2001, and 2002. The total grant awards were $84,172, $83,118,
and $64,121, respectively, and had matching requirements ranging from 9% to 11 %. The funds were
used to purchase radios for the County -wide network system (Motorola MTS 2000 portable radios), to
purchase pre-emptive devices and thermal imaging cameras, and for construction of a helipad on the roof
of the Public Safety Building.
COPS Program Grant Fund - Established to account for a grant awarded as the result of the approval of
State Assembly Bill 3229. The grant is a one-year award with no matching fund requirements.
California Law Enforcement Program - Established to account for a program administered by the State
Controller that is intended to provide one-time grants to local law enforement agencies for purchase of
high technology equipment.
COPS In Schools Grant - Established to account for a grant awarded by the Federal Department of
Justice to provide supplemental funding of four (4) school resource officer (SRO) deputies at local
schools. The total grant award was $500,000 and will be utilized over a three-year period.
Adult Education Act Grant Fund - Established to account for a $3,500 grant to the Rancho Cucamonga
Public Library from the Federal Department of Education. The funds are earmarked for adult literacy
services and are restricted to use for training and education of volunteers and staff with the "West End
Literacy League," the joint literacy program operated by the Rancho Cucamonga Public Library, in
partnership with the Upland Public Library. This competitive grant requires no matching funds and is
available, on application, on a year-to-year basis.
Senior Outreach Grant Fund — Established to account for a grant from the San Bernardino County
Department of Aging and Adult Services. The grant requires matching funds of 10%. Funds from this
grant will provide bi-lingual services and materials to be used to market the Rancho Cucamonga Senior
Center, its programs, services and activities.
Library Services and Technologies Act - In fiscal year 1994195, 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.
AB2928 Traffic Congestion Relief Fund - Established to account for the revenue and disbursement of
State AB 2928 funds allocated for transportation purposes.
73
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
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.
Teen Connection State Grant - Established to account for a grant provided through the San Bernardino
County Superintendent of Schools by the State of California. The funds will enable the City to serve more
youth in the community by expanding its teen services to a new level with the implementation of the Teen
Connection Program. This program places a City staff member on high school campuses to share City
program information with students; show them how they can earn scholarships to college and participate
in an apprentice program for job experience; and feature annual awards and scholarships for those
students who best exemplify community service and spirit.
Signal Coordination Grant — The Signal Coordination Grant fund is comprised of grant monies received
from the San Manuel Band of Mission Indians for traffic congestion relief projects. The monies received
represent a one-time discretionary grant of funds to various municipalities within San Bernardino County
for construction of transportation related projects.
Teen Connection Program Grant - Established to account for a grant provided through the San
Bernardino County Superintendent of Schools by the State of California. The funds will enable the City to
serve more youth in the community by expanding its teen services to a new level with the implementation
of the Teen Connection Program. This program places a City staff member on high school campuses to
share City program information with students; show them how they can earn scholarships to college and
participate in an apprentice program for job experience; and feature annual awards and scholarships for
those students who best exemplify community service and spirit.
Safe Routes to School Program Grant — The Safe Routes to School Program fund is comprised of grant
monies provided by the State of California. The state funds are administered through CalTrans as part of
the California Department of Health Services "Safe Routes to School Program" and are available for
transportation projects that increase the safety of pedestrians and bicyclists.
Congestion Mitigation — Established to account for monies provided by the Federal Highway
Administration as part of its Congestion Mitigation and Air Quality (CMAQ) Improvement Program. The
federal funds are administered by the California Department of Transportation and are available for
surface transportation and other related projects that contribute to air quality improvements and reduce
congestion.
Foothill Boulevard Maintenance - This fund was established to account for funding provided by Cal Trans
as part of their relinquishment of Foothill Boulevard to the City of Rancho Cucamonga. This limited
funding source will be utilized to repair and maintain portions of Foothill Boulevard.
Milliken Land Transaction - The family of Ralph M. Lewis, in conjunction with Lewis Homes, Inc., donated
$2,000,000 to the City for the development of the Community Center in Central Park.
MWD City Makeover Program Grant — This grant program was established by the Metropolitan Water
District (MWD) to lessen the region's outdoor water use. The City's share of the grant will provide
resources for drought tolerant landscaping, walking paths, and an irrigations system for the six acres
surrounding the Sam Maloof residence and workshop.
74
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
Code Enforcement Grant Program - This grant was awarded by the State of California Department of
Housing to purchase various equipment and contract services to improve current Code Enforcement staff
equipment, services to the community and staff safety. There are no matching funds required for this
grant.
Youth Enrichment Services Grant - The Youth Enrichment Services (YES) program is a three-year
operational grant addressing the delivery of programs and services to families with children ages 0-5. It
will focus on four main service areas at three new locations. Year 1 will focus on the Mulberry Learning
Center, Year 2 -Lions East Community Center and Year 3 -the proposed Etiwanda Learning Center. The
YES program is funded by the Children and Families Commission for San Bernardino County. The
current year's budget reflects funding for Year 2.
Target Literacy Grant - This fund is administered through a grant from Target Stores. The grant provided
supplemental funding for the City's Youth Enrichment Services (YES) program. The YES program
provides resources for families with children under 5 years of age. The Target Grant helped to provide
materials for the older siblings in those families between the ages of 6 — 10.
Drink, Drive, Lose Grant - This grant was awarded by the State of California Office of Traffic Safety to
provide supplementary funding for overtime costs incurred during sobriety checkpoints. The overall goal
of the project is to reduce the number of victims killed and injured as a result of alcohol -involved crashes.
Department of Homeland Security Grant - This grant from the State Homeland Security Grant Program is
administered by the San Bernardino County Office of Emergency Services. The grant is funded by the
Federal Department of Homeland Security. The funds will be utilized to purchase terrorism and weapons
of mass destruction (WMDs) response equipment and supplies in conjunction with an appropriate level of
training cost funding for national security. There are no matching funds required for this grant.
OTS Traffic Safety Grant — This grant was awarded by the State of California Office of Traffic Safety to
provide supplementary funding for two motorcycle officers and related equipment for the Police
Department.
Henderson/Wardman Drainage - 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 — 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.
75
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
Prop. 42 Traffic Congestion Mitigation - 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.
OTS Countdown Pedestrian Siqnals - This project utilizes State of California Office of Traffic Safety grant
funds to obtain countdown pedestrian signals for installation at approximately 13 signalized intersections
(not on the Federal Aid Highway System). A portion of these funds may also be utilized by staff to attend
traffic and transportation related conferences.
Senior Wellness/Transportation Program - Through funding from the Federal Department of Health and
Human Services/Administration on Aging, the Senior Wellness and Transportation Program implements
senior physical fitness classes and educational workshops, develops a Resource Library of senior related
health and fitness information, establishes an Adaptative Technology Center for seniors with disabilities,
host a regional conference on Healthy Aging and provides free door-to-door transportation services for
shut-in seniors throughout the community to bring them to the James L. Brulte Senior Center
thereby providing them the opportunity to participate in classes, programs, workshops and activities that
will enhance their lives. Expected outcomes of the grant will be to improve the health, physical fitness,
vitality and quality of lives of seniors who normally would not be able to attend the Senior Center due to
limited transportation.
Justice Assistance Grant - 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 for the 2006 in
the amount of $19,514.00 this grant will be used to purchase 14 radar guns for the Police Department's
traffic division. This fund accounts for the revenues and expenditures associated with the JAG grants.
OTS 2005 State Seat Belt Grant - This fund was established to account for the revenues and
expenditures associated with the State of California's Office of Traffic Safety (OTS) Seat Belt Compliance
Campaign grant. The grant provided funding for overtime for the Police Department to conduct a twenty-
one day seat belt enforcement operation.
Biane County Library Grant - The Biane County Library Grant fund consists of allocations received from
County Supervisor Paul Biane through County Supervisor discretionary funds. The allocations are used
for the enhancement of library services at Rancho Cucamonga Public Library, which are available to all
San Bernardino County residents. The amount varies from year to year, as does the specific project the
funds are contracted to provide.
Senior Transportation Service Fund - Through funding from the County of San Bernardino/Department of
Aging and Adult Services, the Senior Transportation Program provides funding for the
continuation/enhancement of senior transportation services to homebound senior citizens in the
community. Specifically, the program will bring homebound seniors to the James L. Brulte Senior Center
(the Center) for the hot lunch program and will allow senior citizens to participate in classes, programs,
and other activities at the Center that they may not have been able to participate in due to transportation
needs. Funding provided by the County allows for the continuation of our current program, an expansion
of services, or the purchase of vehicles, depending upon City needs.
76
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Special Revenue Funds
(Continued)
Homeland Security Grant 2005 - The City was awarded a $147,776 grant from the State Homeland
Security Grant Program administered by the San Bernardino County Office of Emergency Services. The
grant is funded by the Federal Department of Homeland Security. The funds will be utilized to purchase
terrorism and weapons of mass destruction (WMD's) response equipment and supplies in conjunction
with an appropriate level of training costs funding for national security. There are no matching funds
required for this grant.
Bicycle Transportation Account Grant - The State Bicycle Transportation Account Grant program
established an annual funding source for bicycle projects throughout the state of California. This State
money only recurs if an entity reapplies for the funds. The City is using these grant funds to construct the
Pacific Electric Trail.
Hazard Mitigation Grant Program - This grant program established a Federal funding source to assist
state and local communities in implementing long-term hazard mitigation measures following a major
disaster. These funds are not recurring; this is for a particular project to aid in the rehab efforts following
the Grand Prix fire. This money is only obtained if applied for, and used only for projects resulting from
natural disasters. This is Federal FEMA funding.
Fire District Fund — Established to account for the revenue and disbursement of funds received by the
Rancho Cucamonga Fire Protection District in the course of that agency's fire protection services.
77
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Capital Projects Funds
Assessment District 82-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction of streets, storm drainage and utility improvements within the project area. Financing
was provided by the sale of bonds under the Refunding Act of 1984 for 1915 Improvement Act Bonds.
Assessment District 84-1 Fund - Established to account for the receipt and disbursement of funds used in
the construction and installation of public capital drainage facilities, together with appurtenant work and
incidental expenses, to serve and provide drainage protection to property located within Assessment
District No. 84-1 (Day Creek Drainage System). Financing was provided by the sale of bonds under the
Mello -Roos Community Facilities Act of 1982.
Assessment District 84-2 Fund - Established to account for the receipt and disbursement of funds used in
the construction of certain public works of improvement, together with appurtenances and appurtenant
work, including acquisition where appropriate, in Special Assessment District No. 84-2 (Alta Loma
Channel Improvement). Financing was provided by sale of bonds under the 1915 Improvement Act
Bonds.
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.
Regional Choice Transit Capital Improvement - The Regional Choice Transit Capital grant is a federal
grant funding source administered by the State of California and passed through to the San Bernardino
Associated Governments (SANBAG). The grant is part of the Intermodal Surface Transportation
Efficiency Act (ISTEA). Funds received by the City from SANBAG will be used to construct Phase 2 of
the Metrolink Station.
Community Facilities District 2000-01 South Etiwanda — Established to account for the receipt and
disbursement of funds used in the acquisition and construction of facilities consisting primarily of storm
drain, sewer, water, landscaping, park facilities and improvements. Financing was provided by the sale of
bonds under the Mello -Roos Community Facilities Act of 1982.
Community Facilities District 2000-02 Rancho Cucamonga Corporate Park - Established to account for
the receipt and disbursement of funds used in the acquisition and construction of facilities consisting
primarily of improvements to Milliken Avenue, Arrow Route, and Foothill Boulevard, and water and sewer
improvements to be acquired and operated by Cucamonga County Water District. Financing was
provided by the sale of bonds under the Mello -Roos Community Facilities Act of 1982.
Community Facilities District 2000-03 Rancho Summit — Established to account for monies deposited by
developers for initial consulting and administrative costs and expenses related to a proposed public
financing district.
Community Facilities District 2001-01 - 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.
78
CITY OF RANCHO CUCAMONGA
Non -Major Governmental Funds
Capital Projects Funds
(Continued)
Community Facilities 2003-01 Proiect Fund — This CFD was established to fund the necessary
infrastructure (streets, storm drains, sewer, water, landscaping, and traffic signals) integral to the
proposed mall located at Foothill Blvd. and the 1-15 Freeway. The improvements are generally bordered
on the north by Church Street, on the east by Interstate 15, on the south by Arrow Route and on the west
by a Southern California Edison easement from Arrow Route north to Foothill Boulevard and by Day
Creek Boulevard from Foothill Boulevard north to Church Street. Financing will be provided by the sale
of bonds under the Mello -Roos Community Facilities Act of 1982.
Public Library Bond Act 2000 — 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.
Prop 12 Park Bond Act — The Block Grant Program funds are for the acquisition and/or development of
high priority projects that satisfy the most urgent park and recreation needs, with emphasis on unmet
needs in the most heavily populated and more economically disadvantaged areas within each jurisdiction.
These funds are allocated on the basis of population. The Program requires a minimum local match of
30% and will be used for the development of Central Park. The Per Capita Program is intended to meet
the urgent need for safe, open and accessible local park and recreational facilities for increased
recreational opportunities that provide positive alternatives to social problems. These funds are allocated
on the basis of population. There are no matching requirements under this Program.
Prop 40 Park Bond Act - Establishes the California Clean Water, Clean Air, Safe Neighborhood Parks,
and Coastal Protection Act of 2002 to maintain a high quality of life for California's growing population by
continuing to invest in parks and recreation facilities, as well as protect the state's natural and historical
resources. These funds will be used for the development of Central Park.
Community Facilities District 2003-01 Cultural Center - Established to account for the portion of the costs
associated with the development of the City's Cultural Arts Center that 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 - 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 - Established to account for monies deposited
by developers for initial consulting and administrative costs and expenses related to a proposed public
financing district.
79
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
I nterest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
Park
Gas Tax SB 325 Recreation Development
$ 2,345,551 $ 5,982 $ 2,836,562 $ 13,739,178
283,077 - 40,342 15,702
- - 12 -
5,980 15 6,622 35,061
12,188
$ 2,634,608 $ 5,997 $ 2,895,726 $ 13,789,941
$ 188,972 $ - $ - $ 328,903
23,270 - 45,418 1,497
399,280 1,095
- 300,000
212,242 - 444,698 631,495
229,096 - - 1,515,104
- - 12,188 -
- 9,499,920
852,870
1,340,400
5,997
2,438,840
2,143,422
2,422,366
5,997
2,451,028
13,158,446
$ 2,634,608
$ 5,997
$ 2,895,726
$ 13,789,941
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
Landscape
Lighting Maintenance
$ 2,782,435 $ 5,387,817
- 36,106
7,286 13,767
$ 12,811,408
3,376
146,905
33,004
Transportation
$ 22,363,270
90,851
54,255
$ 2,789,721 $ 5,437,690 $ 12,994,693 $ 22,508,376
$
175,264
$ 141,929
$ 703,982
$ 242,900
94
-
35,117
12,785
93,407
268,765
141,929
739,099
255,685
518,259
291
91,881
3,527,200
1,194,440
4,384,185
6,585,253
4,989,050
- 911,285 5,578,460 -
Ono n=
2,520,956
5,295,761
12,255,594
22,252,691
$ 2,789,721
$ 5,437,690
$ 12,994,693
$ 22,508,376
81
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
1,608,526
127,127
1,518,301
81,731
Reserved for prepaid costs
_
Special Revenue Funds
_
_
Reserved for capital projects
3,969,760
Transportation
Community
Drainage
Pedestrian
Enhancement
Development
_
Facilities
Grant
Act
Block Grant
Assets:
Reserved for land acquisition
_
_
_
Cash and investments
$ 7,844,150
$ -
$ -
$ _
Receivables:
Designated for capital projects
_
-
_
Accounts
_
-
_
_
Taxes
_
-
_
_
Interest
19,590
-
_
_
Deferred loans
-
-
-
449,947
Grants
-
828,236
3,097,688
514,620
Prepaid costs
_
_
_
-
Due from other funds
_
Restricted assets:
Cash and investments with fiscal agents
-
-
_
_
Total Assets
$ 7,863,740
$ 828,236
$ 3,097,688
$ 964,567
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 37,685 $ 477,571 $ 1,227,175
$ 71,355
Accrued liabilities - - - 3,890
Due to other funds - 350,574 1,857,020 411,317
Deferred revenues - 827,873 3,097,688 65,388
Unearned revenue 5,102 - _ _
Advances from other funds _
Deposits payable _ _ _ _
Due to other governments - - - 449,946
Total Liabilities 42,787 1,656,018 6,181,883 1,001,896
Fund Balances:
Reserved:
Reserved for encumbrances
1,608,526
127,127
1,518,301
81,731
Reserved for prepaid costs
_
_
_
_
Reserved for capital projects
3,969,760
Reserved for radio system acquisition
-
_
_
_
Reserved for vehicle and equipment replacement
-
_
_
_
Reserved for land acquisition
_
_
_
_
Unreserved:
Designated for capital projects
_
-
_
_
Designated for long term employee leave pay out
-
_
_
_
Designated for workers compensation insurance
-
_
_
_
Designated for working capital
_
_
_
_
Undesignated
2,242,667
(954,909)
(4,602,496)
(119,060)
Total Fund Balances
7,820,953
(827,782)
(3,084,195)
(37,329)
Total Liabilities and Fund Balances
$ 7,863,740
$ 828,236
$ 3,097,688 $
964,567
82
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Liabilities and Fund Balances:
Liabilities:
Accounts payable $
3,993
Special Revenue Funds
$ 5
Accrued liabilities
8,729
San Sevaine/
Air
Due to other funds
Assessment
Etiwanda
Quality
Deferred revenues
Administration
Drainage SB 140
Improvement
Assets:
_
Cash and investments
$ 861,832
$ 2,131,427 $ 36,375
$ 449,488
Receivables:
_
Accounts
46
- -
53,222
Taxes
_
_
386
Interest
1,968
5,399 -
1,062
Deferred loans
-
_
Grants
_
- -
1,500
Prepaid costs
300
- _
_
Due from other funds
_
_
Restricted assets:
-
_
_
Cash and investments with fiscal agents
-
_ _
_
Total Assets
$ 864,146
$ 2,136,826 $ 36,375
$ 503,772
Liabilities and Fund Balances:
Liabilities:
Accounts payable $
3,993
$ 8,625 $
$ 5
Accrued liabilities
8,729
- -
381
Due to other funds
_
Deferred revenues
_
Unearned revenue
_
Advances from other funds
_
Deposits payable
_
Due to other governments
_
_ _
_
Total Liabilities
12,722
8,625 -
386
Fund Balances:
Reserved:
Reserved for encumbrances
-
- -
1,500
Reserved for prepaid costs
300
- _
_
Reserved for capital projects
_
_
Reserved for radio system acquisition
-
_
_
Reserved for vehicle and equipment replacement
-
_
Reserved for land acquisition
-
_
Unreserved:
Designated for capital projects
_
_
Designated for long term employee leave pay out
-
_
Designated for workers compensation insurance
-
_
Designated for working capital
_
_ _
-
Undesignated
851,124
2,128,201 36,375
501,886
Total Fund Balances
851,424
2,128,201 36,375
503,386
Total Liabilities and Fund Balances $
864,146
$ 2,136,826 $ 36,375
$ 503,772
83
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
$ 111
$ - $ 344,847
Accrued liabilities
-
- 2,386
Due to other funds
Special Revenue Funds
Deferred revenues
South
Lower
Masi
Etiwanda
Etiwanda
Commerce
Deposits payable
Drainage
Drainage
Center
Measure I
Assets:
111
- 347,233
Fund Balances:
Cash and investments
$ 16,649
$ 1,488,880
$ 7,742
$ 7,259,373
Receivables:
- 3,058,225
Reserved for prepaid costs _
_
_ _
Accounts
-
-
-
189,485
Taxes
_
_
_
_
Interest
42
3,773
20
18,487
Deferred loans
-
_
_
_
Grants
_
_
_
_
Prepaid costs
-
_
_
_
Due from other funds
_
_
_
_
Restricted assets:
Cash and investments with fiscal agents
-
-
279,871
_
Total Assets
$ 16,691
$ 1,492,653
$ 287,633
$ 7,467,345
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ -
$ 111
$ - $ 344,847
Accrued liabilities
-
- 2,386
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments -
_
_ _
Total Liabilities -
111
- 347,233
Fund Balances:
Reserved:
Reserved for encumbrances -
-
- 3,058,225
Reserved for prepaid costs _
_
_ _
Reserved for capital projects -
1,105,090
- 1,908,850
Reserved for radio system acquisition -
-
_ _
Reserved for vehicle and equipment replacement -
-
_ _
Reserved for land acquisition _
_
_ _
Unreserved:
Designated for capital projects -
_
_ _
Designated for long term employee leave pay out -
-
_ _
Designated for workers compensation insurance -
_
_ _
Designated for working capital _
_
_ -
Undesignated 16,691
387,452
287,633 2,153,037
Total Fund Balances 16,691
1,492,542
287,633 7,120,112
Total Liabilities and Fund Balances $ 16,691
$ 1,492,653
$ 287,633 $ 7,467,345
84
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Liabilities and Fund Balances:
Liabilities:
Accounts payable
$ 79,391
Special Revenue Funds
$ 1,938 $ -
Accrued liabilities
34,538
California
Families
Due to other funds
Library
Literacy
for Literacy
Deferred revenues
Services
Metrolink Campaign
Grant
Assets:
_
Cash and investments
$ 4,557,075
$ 42,910 $ -
$ 8,664
Receivables:
_
Accounts
69,974
- _
_
Taxes
191,227
-
31,971 -
Interest
8,886
60
Deferred loans
_
Grants
_
20,000
- _
Prepaid costs
_
_
_
Due from other funds
-
_
-
Restricted assets:
_
_
_ _
Cash and investments with fiscal agents
_
_
_
Total Assets
$ 4,827,162
$ 42,970 $ -
$ 8,664
Liabilities and Fund Balances:
Liabilities:
Accounts payable
$ 79,391
$ -
$ 1,938 $ -
Accrued liabilities
34,538
-
1,312 -
Due to other funds
-
28,721 -
Deferred revenues
_
Unearned revenue
_
Advances from other funds
_
Deposits payable
_
Due to other governments
_
_
_
Total Liabilities
113,929
-
31,971 -
Fund Balances:
Reserved:
Reserved for encumbrances
60,929
20,000
- _
Reserved for prepaid costs
_
_
_
Reserved for capital projects
_
_
-
Reserved for radio system acquisition
_
_
_ _
Reserved for vehicle and equipment replacement
-
_
_ _
Reserved for land acquisition
_
_
-
Unreserved:
Designated for capital projects
_
_
_ _
Designated for long term employee leave payout
-
_
_
Designated for workers compensation insurance
-
_
_ _
Designated for working capital
222,360
--
_
Undesignated97
4,429,944
22,970
(31,1) 8,664
Total Fund Balances
4,713,233
42,970
(31,971) 8,664
Total Liabilities and Fund Balances
$ 4,827,162
$ 42,970
$ - $ 8,664
85
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
_ $ _
Accrued liabilities
- 424
- -
Special Revenue Funds
- 31,152
- -
Major Urban
Used Oil Local Law
COPS
Unearned revenue
Resource
Recycling Enforcement
Program
Library Grant
Grant Block Grant
Grant
Assets:
Due to other governments
_ _
_
Cash and investments
$ 3,246
$ - $ 3,552
$ 184,595
Receivables:
Reserved:
Accounts
_
_ _
_
Taxes
_
- 27,651
Reserved for capital projects
Interest
-
- 9
545
Deferred loans
_
_ _
_
Grants
_
Unreserved:
Prepaid costs
-
-
27,651
Due from other funds
-
_ _
_
Restricted assets:
- _
Designated for working capital
Cash and investments with fiscal agents
-
_
_
Total Assets
$ 3,246
$ - $ 3,561
$ 212,791
Liabilities and Fund Balances:
Liabilities:
Accounts payable $
_ $ _
Accrued liabilities
- 424
- -
Due to other funds
- 31,152
- -
Deferred revenues
_ _
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
_ _
_
Total Liabilities
- 31,576
-
Fund Balances:
Reserved:
Reserved for encumbrances
- _
Reserved for prepaid costs
- -
- 27,651
Reserved for capital projects
_ _
_ _
Reserved for radio system acquisition
- _
Reserved for vehicle and equipment replacement
- _
Reserved for land acquisition
- _
Unreserved:
Designated for capital projects
_ _
Designated for long term employee leave pay out
- _
Designated for workers compensation insurance
- _
Designated for working capital
_ _
_ _
Undesignated
3,246 (31,576)
3,561 185,140
Total Fund Balances
3,246 (31,576)
3,561 212,791
Total Liabilities and Fund Balances $
3,246 $ - $
3,561 $ 212,791
M.
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
California
Law COPS Adult Senior
Enforcement in Schools Education Act Outreach
Program Grant Grant Grant
$ 160 $ - $ 1,813 $ 3,373
$ 160 $ - $ 1,813 $ 3,373
45,837
45,837
160 (45,837) 1,813 3,373
160 (45,837) 1,813 3,373
$ 160 $ - $ 1,813 $ 3,373
87
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
Special Revenue Funds
Library
AB 2928
Teen
Services &
Traffic
Litter
Connection
Technologies
Congestion
Reduction
Program
Act
Relief
Grant
Grant
Assets:
Cash and investments
$ 19,277
$ 12,058
$ 12,906
$ 486
Receivables:
Accounts
_
_
Taxes
_
_
I nterest
-
31
-
-
Deferred loans
_
_
Grants
-
-
45,308
-
Prepaid costs
_
_
-
_
Due from other funds
_
_
Restricted assets:
Cash and investments with fiscal agents
-
_
_
_
Total Assets
$ 19,277
$ 12,089
$ 58,214
$ 486
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ _ $ 983
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities _ 983
Fund Balances:
Reserved:
Reserved for encumbrances - 11,793 -
Reserved for prepaid costs - _ _ _
Reserved for capital projects _ _ - _
Reserved for radio system acquisition - _ _ _
Reserved for vehicle and equipment replacement - - _ -
Reserved for land acquisition _ - - _
Unreserved:
Designated for capital projects _ _ - _
Designated for long term employee leave pay out - _ - _
Designated for workers compensation insurance - _ - _
Designated for working capital _ _ _ _
Undesignated 19,277 (687) 58,214 486
Total Fund Balances 19,277 11,106 58,214 486
Total Liabilities and Fund Balances $ 19,277 $ 12,089 $ 58,214 $ 486
::
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
Teen
Signal Connection Safe Routes
Coordination State Conservation to School
Grant Grant Bond Act Program
$ 14,965 $ 854 $ 185 $ -
291
$ 15,256 $ 854 $ 185 $
$ 923
20,806
923
- 20,806
11,077
3,256 854 185 (20,806)
14,333 854 185 (20,806)
$ 15,256 $ 854 $ 185 $
:•
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
$ _
$ _ $
Accrued liabilities
-
Special Revenue Funds
-
Due to other funds
99,968
Milliken
MWD City
Deferred revenues
Congestion
Foothill Blvd Land
Makeover
Unearned revenue
Mitigation
Maintenance Transaction
Program Grant
Assets:
-
-
Cash and investments
$ 100,000
$ 330,398 $ -
$ 62
Receivables:
_
_
_ _
Accounts
_
_ _
4,243 -
Taxes
_
- _
I nterest
_
_
Deferred loans
_
_
_
Grants
_
_
_
Prepaid costs
_
_ _
_
Due from other funds
_
_
_ _
Restricted assets:
-
_
_ _
Cash and investments with fiscal agents
-
_ _
_
Total Assets
$ 100,000
$ 330,398 $ -
$ 62
Liabilities and Fund Balances:
Liabilities:
Accounts payable
$ _
$ _ $
Accrued liabilities
-
202
-
Due to other funds
99,968
-
4,243
Deferred revenues
_
_
_
Unearned revenue
_
_
Advances from other funds
-
-
Deposits payable
-
_
Due to other governments
_
_
_ _
Total Liabilities
99,968
202
4,243 -
Fund Balances:
Reserved:
Reserved for encumbrances
_
_
_
Reserved for prepaid costs
_
_
_ _
Reserved for capital projects
-
-
_
Reserved for radio system acquisition
-
_
_ _
Reserved for vehicle and equipment replacement
-
_
_ _
Reserved for land acquisition
_
_
_ _
Unreserved:
Designated for capital projects
_
_
_ _
Designated for long term employee leave pay out
-
_
- _
Designated for workers compensation insurance
-
_
_ _
Designated for working capital
_
_
_ _
Undesignated
32
330,196
(4,243) 62
Total Fund Balances
32
330,196
(4,243) 62
Total Liabilities and Fund Balances
$ 100,000
$ 330,398 $
$ 62
M
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
80 - -
- 7 37
4,996
$ 3,852 $ 22,282 $ 2,911 $ 9,801
3,852
Youth
2,911
9,801
Code
Enrichment
Target
Drink,
Enforcement
Services
Literacy
Drive, Lose
Grant Program
Grant
Grant
Grant
$ 3,852
$ 22,202
$ 2,904
$ 4,768
80 - -
- 7 37
4,996
$ 3,852 $ 22,282 $ 2,911 $ 9,801
3,852
22,282
2,911
9,801
3,852
22,282
2,911
9,801
$ 3,852
$ 22,282
$ 2,911
$ 9,801
91
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
$ _
$ _ $ -
$ 8,858
Accrued liabilities
_
Special Revenue Funds
7,821
Due to other funds
Department
OTS Henderson/
Integrated
Deferred revenues
of Homeland
Traffic Wardman
Waste
Unearned revenue
Security Grant
Safety Drainage
Management
Assets:
_
Cash and investments
$ 34,750
$ - $ 802,513
$ 2,447,385
Receivables:
_
_
Accounts
_
37,837 -
16,679
Taxes
-
- -
28,340
Interest
-
- -
6,027
Deferred loans
_
- -
15,618
Grants
17,238
_ _
_
Prepaid costs
_
_ _
Due from other funds
-
_
Restricted assets:
-
-
Cash and investments with fiscal agents
_
_ _
_
Total Assets
$ 51,988
$ - $ 802,513
$ 2,481,752
Liabilities and Fund Balances:
Liabilities:
Accounts payable
$ _
$ _ $ -
$ 8,858
Accrued liabilities
_
_ -
7,821
Due to other funds
53,825
37,837 -
-
Deferred revenues
17,238
-
Unearned revenue
_
Advances from other funds
_
Deposits payable
_
Due to other governments
_
_
Total Liabilities
71,063
37,837 -
16,679
Fund Balances:
Reserved.-
eserved:Reserved
Reservedfor encumbrances
-
- -
15,618
Reserved for prepaid costs
_
_ _
_
Reserved for capital projects
_
_ _
Reserved for radio system acquisition
-
_
Reserved for vehicle and equipment replacement
-
-
Reserved for land acquisition
_
_ _
Unreserved:
Designated for capital projects
-
-
Designated for long term employee leave pay out
-
_
Designated for workers compensation insurance
-
_
_
Designated for working capital
_
_ _
-
Undesignated
(19,075)
(37,837) 802,513
2,449,455
Total Fund Balances
(19,075)
(37,837) 802,513
2,465,073
Total Liabilities and Fund Balances
$ 51,988
$ - $ 802,513
$ 2,481,752
92
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 13,545 $ 13,629 $ - $ -
Accrued liabilities - _
Due to other funds -
Deferred revenues - _
Unearned revenue - -
Advances from other funds _ _
Deposits payable - _
Due to other governments - _
Total Liabilities 13,545 13,629
Fund Balances:
Reserved:
Reserved for encumbrances 1,592,695
Reserved for prepaid costs _ _ - _
Reserved for capital projects _ _ - _
Reserved for radio system acquisition - _ - _
Reserved for vehicle and equipment replacement - _ - _
Reserved for land acquisition - - _ _
Unreserved:
Designated for capital projects _ _ _ _
Designated for long term employee leave pay out - - _ _
Designated for workers compensation insurance - _ - _
Designated for working capital _ _ _ _
Undesignated (81) 1,596,310 21 -
Total Fund Balances (81) 3,189,005 21 -
Total Liabilities and Fund Balances $ 13,464 $ 3,202,634 $ 21 $ -
93
Special Revenue Funds
Proposition 42 -
OTS
Senior
Federal
Traffic
Countdown
Wellness/
Grant Fund -
Congestion
Pedestrian
Transportation
Dreier
Mitigation
Signals
Program
Assets:
Cash and investments
$ 13,464
$ 3,194,542
$ 21
$ -
Receivables:
Accounts
-
_
Taxes
-
_
Interest
-
8,092
-
-
Deferred loans
-
_
Grants
-
-
Prepaid costs
-
-
Due from other funds
-
_
Restricted assets:
Cash and investments with fiscal agents
-
-
_
_
Total Assets
$ 13,464
$ 3,202,634
$ 21
$ -
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 13,545 $ 13,629 $ - $ -
Accrued liabilities - _
Due to other funds -
Deferred revenues - _
Unearned revenue - -
Advances from other funds _ _
Deposits payable - _
Due to other governments - _
Total Liabilities 13,545 13,629
Fund Balances:
Reserved:
Reserved for encumbrances 1,592,695
Reserved for prepaid costs _ _ - _
Reserved for capital projects _ _ - _
Reserved for radio system acquisition - _ - _
Reserved for vehicle and equipment replacement - _ - _
Reserved for land acquisition - - _ _
Unreserved:
Designated for capital projects _ _ _ _
Designated for long term employee leave pay out - - _ _
Designated for workers compensation insurance - _ - _
Designated for working capital _ _ _ _
Undesignated (81) 1,596,310 21 -
Total Fund Balances (81) 3,189,005 21 -
Total Liabilities and Fund Balances $ 13,464 $ 3,202,634 $ 21 $ -
93
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved.-
Reserved
eserved:Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
OTS
Justice 2005 State Biane Senior
Assistance Seat Belt County Library Transportation
$ 30,317 $ 456 $ 34,685 $ 150,743
77 116 - 381
- 49,306 7,873 -
$ 30,394 $ 49,878 $ 42,558 $ 151,124
$ 29,107 $ - $ 42,788
47,924 -
- - 7,873
33 - -
29,140 47,924 50,661
24,689
125,316
222
1,254 1,954 (8,325) 1,119
1,254 1,954 (8,103) 1,119
$ 30,394 $ 49,878 $ 42,558 $ 151,124
94
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Liabilities and Fund Balances:
Liabilities:
Accounts payable
$ 64,995
Special Revenue Funds
$
$ 238,059
Homeland
Bicycle Hazard
-
-
Security
Transportation Mitigation
Fire
672
Grant 2005
Acct Grant Grant Program
District
Assets:
_
Cash and investments
$ 80,167
$ - $ -
$ 11,685,716
Receivables:
Advances from other funds
_
_
Accounts
-
- -
222,809
Taxes
_
- -
658,994
Interest
_
_ -
99,770
Deferred loans
_
_
19,960
Grants
Fund Balances:
Prepaid costs
-
- -
2,063
Due from other funds
Reserved for encumbrances
Restricted assets:
252,000
132,940
507,008
Cash and investments with fiscal agents
_
_ _
_
Total Assets
$ 80,167
$ - $ -
$ 12,669,352
Liabilities and Fund Balances:
Liabilities:
Accounts payable
$ 64,995
$ 43,342-
$
$ 238,059
Accrued liabilities
-
-
-
606,765
Due to other funds
-
672
19,960
-
Deferred revenues
_
_
Unearned revenue
15,727
Advances from other funds
_
_
Deposits payable
Due to other governments
_
Total Liabilities
80,722
44,014
19,960
844,824
Fund Balances:
Reserved:
Reserved for encumbrances
21,900
252,000
132,940
507,008
Reserved for prepaid costs
-
-
-
2,063
Reserved for capital projects
_
_
_
Reserved for radio system acquisition
-
-
-
150,000
Reserved for vehicle and equipment replacement
-
-
-
3,294,163
Reserved for land acquisition
-
-
-
1,364,545
Unreserved:
Designated for capital projects
-
-
-
3,300,000
Designated for long term employee leave pay out
-
-
-
1,681,715
Designated for workers compensation insurance
-
-
-
1,235,725
Designated for working capital
-
-
-
289,309
Undesignated
(22,455)
(296,014)
(152,900)
-
Total Fund Balances
(555)
(44,014)
(19,960)
11,824,528
Total Liabilities and Fund Balances
$ 80,167
$ -
$ -
$ 12,669,352
95
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Capital Projects Funds
Assessment Assessment Assessment Assessment
District District District District
82-1 84-1 84-2 86-2
$ 10,896 $ 929,258 $ 72 $
28 2,352 -
$ 10,924 $ 931,610 $ 72 $
41,128
3,864 -
3,864 41,128
10,924 931,610 (3,792) (41,128)
10,924 931,610 (3,792) (41,128)
$ 10,924 $ 931,610 $ 72 $ _
0.
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 65 $ -
Accrued liabilities
Due to other funds - 22,672 -
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities _ _ 22,737
Fund Balances:
Reserved:
Reserved for encumbrances _ _ _
Reserved for prepaid costs _ _ _ _
Reserved for capital projects _ _ _ _
Reserved for radio system acquisition - _ _ -
Reserved for vehicle and equipment replacement - - _ _
Reserved for land acquisition _ _ _ _
Unreserved:
Designated for capital projects - _ - -
Designated for long term employee leave pay out - _ _ _
Designated for workers compensation insurance - _ _ _
Designated for working capital _ _ _ _
Undesignated 3 87,906 532,748 7,185,243
Total Fund Balances 3 87,906 532,748 7,185,243
Total Liabilities and Fund Balances $ 3 $ 87,906 $ 555,485 $ 7,185,243
97
Capital Projects Funds
Regional
CFD 2000-02
Choice Transit
CFD 2000-01
Rancho
CFD 2000-03
Capital
South
Cucamonga
Rancho
Improvement
Etiwanda
Corporate Park
Summit
Assets:
Cash and investments
$ 3
$ -
$ 7
$ 18,900
Receivables:
Accounts
_
_
_
_
Taxes
_
Interest
-
-
-
65
Deferred loans
_
Grants
_
Prepaid costs
_
Due from other funds
_
Restricted assets:
Cash and investments with fiscal agents
-
87,906
555,478
7,166,278
Total Assets
$ 3
$ 87,906
$ 555,485
$ 7,185,243
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 65 $ -
Accrued liabilities
Due to other funds - 22,672 -
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities _ _ 22,737
Fund Balances:
Reserved:
Reserved for encumbrances _ _ _
Reserved for prepaid costs _ _ _ _
Reserved for capital projects _ _ _ _
Reserved for radio system acquisition - _ _ -
Reserved for vehicle and equipment replacement - - _ _
Reserved for land acquisition _ _ _ _
Unreserved:
Designated for capital projects - _ - -
Designated for long term employee leave pay out - _ _ _
Designated for workers compensation insurance - _ _ _
Designated for working capital _ _ _ _
Undesignated 3 87,906 532,748 7,185,243
Total Fund Balances 3 87,906 532,748 7,185,243
Total Liabilities and Fund Balances $ 3 $ 87,906 $ 555,485 $ 7,185,243
97
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Capital Projects Funds
CFD 2003-01 Public Library
CFD 2001-01 Project Fund Bond Act - 2000
$ 212,365 $ - $ -
Proposition 12
Park Bond Act
$ 13,655
99,635 - -
2,419,077
244,994
17,483 912,369 - -
$ 229,848 $ 1,012,004 $ 2,664,071 $ 13,655
$ - $ 26,019 $ 228,284
764,324 2,435,130
- - 2,419,077
2,560,408 1,393,216 -
2,560,408 2,183,559 5,082,491
(2,330,560)
(1,171,555)
(2,418,420)
13,655
(2,330,560)
(1,171,555)
(2,418,420)
13,655
$ 229,848
$ 1,012,004
$ 2,664,071 $
13,655
9.1
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007 (Continued)
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Deferred loans
Grants
Prepaid costs
Due from other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Deferred revenues
Unearned revenue
Advances from other funds
Deposits payable
Due to other governments
Total Liabilities
Fund Balances:
Reserved:
Reserved for encumbrances
Reserved for prepaid costs
Reserved for capital projects
Reserved for radio system acquisition
Reserved for vehicle and equipment replacement
Reserved for land acquisition
Unreserved:
Designated for capital projects
Designated for long term employee leave pay out
Designated for workers compensation insurance
Designated for working capital
Undesignated
Total Fund Balances
Total Liabilities and Fund Balances
Capital Projects Funds
- - 4 12
- 498,061 5,098,323 2,547,575
$ - $ 610,375 $5,099,921 $ 2,552,632
$ $ 303,618
5 - -
5 303,618 -
123,875 - -
(5) 182,882 5,099,921 2,552,632
(5) 306,757 5,099,921 2,552,632
$ - $ 610,375 $5,099,921 $ 2,552,632
01
CFD 2003-01
CFD 2006-01
CFD 2006-02
Proposition 40
Cultural
Vintner's
Amador
Park Bond Act
Center
Grove
on Route 66
$ -
$ 112,314
$ 1,594
$ 5,045
- - 4 12
- 498,061 5,098,323 2,547,575
$ - $ 610,375 $5,099,921 $ 2,552,632
$ $ 303,618
5 - -
5 303,618 -
123,875 - -
(5) 182,882 5,099,921 2,552,632
(5) 306,757 5,099,921 2,552,632
$ - $ 610,375 $5,099,921 $ 2,552,632
01
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2007
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Total
Accrued liabilities
Nonmajor
Due to otherfunds
Governmental
Deferred revenues
Funds
Assets:
639,960
Cash and investments
$107,477,292
Receivables:
3,864
Accounts
1,068,599
Taxes
1,061,584
Interest
333,121
Deferred loans
449,947
Grants
6,984,342
Prepaid costs
42,202
Due from other funds
244,994
Restricted assets:
150,000
Cash and investments with fiscal agents
17,163,344
Total Assets
$134,825,425
Liabilities and Fund Balances:
Liabilities:
Accounts payable
$ 5,073,550
Accrued liabilities
784,629
Due to otherfunds
6,273,115
Deferred revenues
6,435,137
Unearned revenue
639,960
Advances from other funds
4,253,624
Deposits payable
3,864
Due to other governments
449,946
Total Liabilities
23,913,825
Fund Balances:
Reserved:
Reserved for encumbrances
15,027,298
Reserved for prepaid costs
42,202
Reserved for capital projects
33,636,548
Reserved for radio system acquisition
150,000
Reserved for vehicle and equipment replacement
4,147,033
Reserved for land acquisition
1,364,545
Unreserved:
Designated for capital projects
3,300,000
Designated for long term employee leave pay out
1,681,715
Designated for workers compensation insurance
1,235,725
Designated for working capital
7,001,414
Undesignated
43,325,120
Total Fund Balances
110,911,600
Total Liabilities and Fund Balances
$134,825,425
100
THIS PAGE INTENTIONALLY LEFT BLANK
101
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Special Revenue Funds
102
Park
Gas Tax
SB 325
Recreation
Development
Revenues:
Taxes
$
_
$
$ _
$ _
Licenses and permits
_
_
_
_
Intergovernmental
3,095,267
-
-
96,074
Charges for services
-
-
3,659,673
-
Use of money and property
126,371
296
475,229
694,077
Fines and forfeitures
_
_
_
_
Developer participation
-
-
-
1,436,030
Proceeds from non -committal debt
_
_
_
_
Contributions
-
-
122,718
-
Miscellaneous
-
-
17,289
500
Total Revenues
3,221,638
296
4,274,909
2,226,681
Expenditures:
Current:
General government
_
_
_
_
Public safety
Public safety - fire protection
-
Engineering and public works
3,230,328
-
_
_
Community development
-
-
-
471,203
Community services
-
-
3,855,512
-
Capital outlay
525,820
-
-
1,643,240
Debt service:
Principal retirement
8,065
-
-
_
Interest and fiscal charges
2,173
-
-
_
Total Expenditures
3,766,386
-
3,855,512
2,114,443
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(544,748)
296
419,397
112,238
Other Financing Sources (Uses):
Transfers in
Transfers out
_
Long-term debt issued
90,000
Total Other Financing Sources
(Uses)
90,000
-
_
Net Change in Fund Balances
$
(454,748)
$ 296
$ 419,397
$ 112,238
Fund Balances:
Beginning of year, as originally reported
$
2,877,114
$ 5,701
$ 2,031,631
$ 13,046,208
Restatements
_
Beginning of year, as restated
2,877,114
5,701
2,031,631
13,046,208
Net change in fund balances
(454,748)
296
419,397
112,238
End of Year
$
2,422,366
$ 5,997
$ 2,451,028
$ 13,158,446
102
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Special Revenue Funds
Expenditures:
Current:
General government
-
1,487,555
Landscape
-
Public safety
_
Lighting
Maintenance
Public safety - fire protection
Beautification
Districts
Districts
Transportation
Revenues:
231,738
-
-
1,464,945
Taxes
$ -
$ 2,124,369
$ 8,601,146
$ -
Licenses and permits
_
_
_
_
Intergovernmental
-
-
-
311,846
Charges for services
_
_
_
_
Use of money and property
149,699
228,240
596,254
947,806
Fines and forfeitures
_
_
_
_
Developer participation
404,836
9,356
-
8,650,670
Proceeds from non -committal debt
-
_
Contributions
(357,105)
_
_
_
Miscellaneous
-
-
20,874
-
Total Revenues
554,535
2,361,965
9,218,274
9,910,322
Expenditures:
Current:
General government
-
1,487,555
-
-
Public safety
_
_
Public safety - fire protection
_
_
_
Engineering and public works
231,738
-
-
1,464,945
Community development
-
-
8,759,859
-
Community services
_
_
_
_
Capital outlay
679,902
-
176,754
3,899,718
Debt service:
Principal retirement
_
_
_
_
Interest and fiscal charges
_
_
_
_
Total Expenditures
911,640
1,487,555
8,936,613
5,364,663
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(357,105)
874,410
281,661
4,545,659
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
$ (357,105)
$ 874,410
$ 281,661
$ 4,545,659
Fund Balances:
Beginning of year, as originally reported
$ 2,878,061
$ 4,421,351
$ 11,973,933
$ 17,707,032
Restatements
_
_
Beginning of year, as restated
2,878,061
4,421,351
11,973,933
17,707,032
Net change in fund balances
(357,105)
874,410
281,661
4,545,659
End of Year
$ 2,520,956
$ 5,295,761
$ 12,255,594
$ 22,252,691
103
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
Special Revenue Funds
$ 1,070,224
$ (827,873)
Transportation
Community
Drainage
Pedestrian
Enhancement
Development
Facilities
Grant
Act
Block Grant
1,070,224
(827,873)
(3,106,096)
33,895
4,058
-
-
840,539
355,434
-
(8,408)
-
1,595,190
-
-
-
50,000
1,954,682
-
(8,408)
890,539
255,000
-
-
_
-
-
303,674
629,458
827,873
3,097,688
552,970
3,097,688
884,458
827,873
856,644
1,070,224
(827,873)
(3,106,096)
33,895
$ 1,070,224
$ (827,873)
$ (3,106,096) $
33,895
$ 6,750,729
$ 91
$ 21,901 $
(71,224)
6,750,729
91
21,901
(71,224)
1,070,224
(827,873)
(3,106,096)
33,895
$ 7,820,953
$ (827,782)
$ (3,084,195) $
(37,329)
104
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
Special Revenue Funds
San Sevaine/ Air
Assessment Etiwanda Quality
Administration Drainage SB 140 Improvement
30,816 110,115
9,000 80,649
830,853 -
870,669 190,764
205,457
519 15,442
519 220,899
676,058 - 43,996
60,000 - -
151,608 - -
676,058 211,608
43,996
194,611
(20,844)
519
176,903
519
$ 194,611
$ (20,844) $
$ 176,903
$ 656,813
$ 2,149,045 $
35,856
$ 326,483
656,813
2,149,045
35,856
326,483
194,611
(20,844)
519
176,903
$ 851,424
$ 2,128,201 $
36,375
$ 503,386
105
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
Special Revenue Funds
South Lower Masi
Etiwanda Etiwanda Commerce
Drainage Drainage Center Measure 1
2,790,017
827 73,310 12,661 355,395
827 73,310 12,661 3,145,412
873,349
646 - 1,921,929
646 - 2,795,278
827 72,664 12,661 350,134
$ 827
$ 72,664
$ 12,661
$ 350,134
$ 15,864
$ 1,419,878
$ 274,972
$ 6,769,978
15,864
1,419,878
274,972
6,769,978
827
72,664
12,661
350,134
$ 16,691
$ 1,492,542
$ 287,633
$ 7,120,112
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Special Revenue Funds
Long-term debt issued
Total Other Financing Sources
California
Families
(Uses)
Library
-
Literacy
for Literacy
Net Change in Fund Balances
Services
Metrolink
Campaign
Grant
Revenues:
Taxes
$ 3,632,508 $
-
$ -
$
Licenses and permits
-
Intergovernmental
23,169
-
30,005
-
Charges for services
317,806
-
-
-
Use of money and property
158,047
1,467
-
127
Fines and forfeitures
_
_
Developer participation
Proceeds from non -committal debt
-
Contributions
168,418
Miscellaneous
189,685
-
-
_
Total Revenues
4,489,633
1,467
30,005
127
Expenditures:
Current:
General government
_
_
_
-
Public safety
_
_
_
-
Public safety - fire protection
_
_
_
-
Engineering and public works
_
_
_
_
Community development
-
_
_
_
Community services
3,158,503
-
91,335
-
Capital outlay
286,991
-
-
_
Debt service:
Principal retirement
-
_
Interest and fiscal charges
-
_
_
_
Total Expenditures
3,445,494
-
91,335
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
1,044,139
1,467
(61,330)
127
Other Financing Sources (Uses):
Transfers in
-
-
39,160
-
Transfers out
(39,160)
-
-
_
Long-term debt issued
Total Other Financing Sources
(Uses)
(39,160)
-
39,160
-
Net Change in Fund Balances
$ 1,004,979 $
1,467
$ (22,170) $
127
Fund Balances:
Beginning of year, as originally reported
$ 3,708,254 $
41,503
$ (9,801) $
8,537
Restatements
_
Beginning of year, as restated
3,708,254
41,503
(9,801)
8,537
Net change in fund balances
1,004,979
1,467
(22,170)
127
End of Year
$ 4,713,233 $
42,970
$ (31,971) $
8,664
107
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
_
_
_
_
YEAR ENDED JUNE 30, 2007
-
-
16,801
275,490
Public safety - fire protection
_
_
_
_
Engineering and public works
-
Special Revenue Funds
_
Community development
_
_
Major Urban
Used Oil
Local Law
COPS
_
Resource
Recycling
Enforcement
Program
_
Library Grant
Grant
Block Grant
Grant
Revenues:
Principal retirement
_
Taxes
$ _
$ _
$ _
$ _
Licenses and permits
_
_
Total Expenditures
-
Intergovernmental
-
40,597
43,202
335,515
Charges for services
-
_
_
_
Use of money and property
54
-
1,036
7,628
Fines and forfeitures
_
_
_
_
Developer participation
_
_
_
_
Proceeds from non -committal debt
-
_
_
_
Contributions
_
_
_
_
Miscellaneous
_
_
_
_
Total Revenues
54
40,597
44,238
343,143
Expenditures:
Current:
General government
_
_
_
_
Public safety
-
-
16,801
275,490
Public safety - fire protection
_
_
_
_
Engineering and public works
-
49,827
_
Community development
_
_
_
_
Community services
_
_
_
-
Capital outlay
_
_
_
_
Debt service:
Principal retirement
_
_
_
_
Interest and fiscal charges
_
_
-
_
Total Expenditures
-
49,827
16,801
275,490
Excess (Deficiency) of Revenues
Over (Under) Expenditures
54
(9,230)
27,437
67,653
Other Financing Sources (Uses):
Transfers in
_
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
$ 54
$ (9,230) $
27,437 $
67,653
Fund Balances:
Beginning of year, as originally reported
$ 3,192
$ (22,346) $
(23,876) $
145,138
Restatements
_
Beginning of year, as restated
3,192
(22,346)
(23,876)
145,138
Net change in fund balances
54
(9,230)
27,437
67,653
End of Year
$ 3,246
$ (31,576) $
3,561 $
212,791
108
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
109
Special Revenue Funds
California
Law
COPS
Adult
Senior
Enforcement
in Schools
Education Act
Outreach
Program
Grant
Grant
Grant
Revenues:
Taxes
$ _
$ _
$
_
$
_
Licenses and permits
_
_
Intergovernmental
_
_
Charges for services
_
_
_
Use of money and property
10
-
37
57
Fines and forfeitures
_
_
Developer participation
_
_
Proceeds from non -committal debt
_
_
Contributions
_
_
_
Miscellaneous
_
_
Total Revenues
10
-
37
57
Expenditures:
Current:
General government
_
_
_
_
Public safety
_
_
_
-
Public safety - fire protection
_
_
_
_
Engineering and public works
_
_
-
_
Community development
_
_
-
_
Community services
_
_
_
_
Capital outlay
_
_
_
_
Debt service:
Principal retirement
_
_
_
_
Interest and fiscal charges
-
_
_
_
Total Expenditures
_
-
.
Excess (Deficiency) of Revenues
Over (Under) Expenditures
10
-
37
57
Other Financing Sources (Uses):
Transfers in
_
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
_
-
-
Net Change in Fund Balances
$ 10
$ -
$
37
$
57
Fund Balances:
Beginning of year, as originally reported
$ 150
$ (45,837)
$
1,776
$
3,316
Restatements
_
Beginning of year, as restated
150
(45,837)
1,776
3,316
Net change in fund balances
10
-
37
57
End of Year
$ 160
$ (45,837)
$
1,813
$
3,373
109
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
110
Special Revenue Funds
Library
AB 2928
Teen
Services &
Traffic
Litter
Connection
Technologies
Congestion
Reduction
Program
Act
Relief
Grant
Grant
Revenues:
Taxes
$ _
$ _
$
_
$ _
Licenses and permits
_
_
_
Intergovernmental
-
-
45,308
-
Charges for services
_
_
_
_
Use of money and property
283
593
181
27
Fines and forfeitures
_
_
_
_
Developer participation
_
_
_
_
Proceeds from non -committal debt
-
_
_
_
Contributions
_
_
_
_
Miscellaneous
_
_
_
_
Total Revenues
283
593
45,489
27
Expenditures:
Current:
General government
_
_
Public safety
_
_
Public safety - fire protection
_
_
_
_
Engineering and public works
-
-
41,022
-
Community development
_
_
_
Community services
_
_
_
Capital outlay
_
983
_
Debt service:
Principal retirement
_
_
Interest and fiscal charges
_
_
_
_
Total Expenditures
-
983
41,022
-
Excess (Deficiency) of Revenues
Over (Under) Expenditures
283
(390)
4,467
27
Other Financing Sources (Uses):
Transfers in
_
_
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
$ 283
$ (390)
$
4,467
$ 27
Fund Balances:
Beginning of year, as originally reported
$ 18,994
$ 11,496
$
53,747
$ 459
Restatements
_
Beginning of year, as restated
18,994
11,496
53,747
459
Net change in fund balances
283
(390)
4,467
27
End of Year
$ 19,277
$ 11,106
$
58,214
$ 486
110
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Expenditures:
Current:
General government _ _ _
Public safety _ _ _ -
Public safety - fire protection _ _ _ _
Engineering and public works _ _ - _
Community development _ _ _ _
Community services _ _ _ -
Capital outlay 923 _ _ _
Debt service:
Principal retirement _ _ _ _
Interest and fiscal charges _ _ _ -
Total Expenditures 923 - _ _
Excess (Deficiency) of Revenues
Over (Under) Expenditures 101,565 18 4 47,862
Other Financing Sources (Uses):
Transfers in _
Transfers out _
Long-term debt issued _
Total Other Financing Sources
(Uses) - _ -
Net Change in Fund Balances $ 101,565 $ 18 $ 4 $ 47,862
Fund Balances:
Beginning of year, as originally reported $ 12,768 $ 836 $ 181 $ (68,668)
Restatements (100,000) - _ _
Beginning of year, as restated (87,232) 836 181 (68,668)
Net change in fund balances 101,565 18 4 47,862
End of Year $ 14,333 $ 854 $ 185 $ (20,806)
111
Special Revenue Funds
Teen
Signal
Connection
Safe Routes
Coordination
State Conservation
to School
Grant
Grant Bond Act
Program
Revenues:
Taxes
$
$ _ $ _
$
Licenses and permits
_
_
_
Intergovernmental
100,000
47,862
Charges for services
_
_
Use of money and property
2,488
18 4
-
Fines and forfeitures
_
_
Developer participation
_
_
Proceeds from non -committal debt
_
_
Contributions
_
_
Miscellaneous
_
_
Total Revenues
102,488
18 4
47,862
Expenditures:
Current:
General government _ _ _
Public safety _ _ _ -
Public safety - fire protection _ _ _ _
Engineering and public works _ _ - _
Community development _ _ _ _
Community services _ _ _ -
Capital outlay 923 _ _ _
Debt service:
Principal retirement _ _ _ _
Interest and fiscal charges _ _ _ -
Total Expenditures 923 - _ _
Excess (Deficiency) of Revenues
Over (Under) Expenditures 101,565 18 4 47,862
Other Financing Sources (Uses):
Transfers in _
Transfers out _
Long-term debt issued _
Total Other Financing Sources
(Uses) - _ -
Net Change in Fund Balances $ 101,565 $ 18 $ 4 $ 47,862
Fund Balances:
Beginning of year, as originally reported $ 12,768 $ 836 $ 181 $ (68,668)
Restatements (100,000) - _ _
Beginning of year, as restated (87,232) 836 181 (68,668)
Net change in fund balances 101,565 18 4 47,862
End of Year $ 14,333 $ 854 $ 185 $ (20,806)
111
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Special Revenue Funds
Milliken MWD City
Congestion Foothill Blvd Land Makeover
Mitigation Maintenance Transaction Program Grant
Revenues:
Taxes $ _ $ _ $ _ $ _
Licenses and permits _
Intergovernmental _
Charges for services _ _ _ _
Use of money and property - 5,680 4
Fines and forfeitures _ _
Developer participation _
Proceeds from non -committal debt _
Contributions _
Miscellaneous _ _
Total Revenues
-
5,680 -
4
Expenditures:
Current:
General government
_ _
_
Public safety
_
Public safety - fire protection
_
_
Engineering and public works
-
49,611
Community development
_
_ _
_
Community services
_
- _
Capital outlay
_
- _
Debt service:
Principal retirement
_
- _
Interest and fiscal charges
_
_ _
Total Expenditures
-
49,611
Excess (Deficiency) of Revenues
Over (Under) Expenditures
-
(43,931) -
4
Other Financing Sources (Uses):
Transfers in
_
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
-
-
Net Change in Fund Balances
$ - $
(43,931) $ $
4
Fund Balances:
Beginning of year, as originally reported
$ (99,968) $
374,127 $ (4,243) $
58
Restatements
100,000
- _
_
Beginning of year, as restated
32
374,127 (4,243)
58
Net change in fund balances
-
(43,931) -
4
End of Year
$ 32 $
330,196 $ (4,243) $
62
112
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
113
Special Revenue Funds
Youth
Code
Enrichment
Target
Drink,
Enforcement
Services
Literacy
Drive, Lose
Grant Program
Grant
Grant
Grant
Revenues:
Taxes
$ _
$ _
$
_
$ _
Licenses and permits
Intergovernmental
83,674
-
-
10,412
Charges for services
_
_
_
_
Use of money and property
67
312
151
670
Fines and forfeitures
_
-
Developer participation
_
_
Proceeds from non -committal debt
_
_
Contributions
_
_
Miscellaneous
_
280
_
_
Total Revenues
83,741
592
151
11,082
Expenditures:
Current:
General government
-
-
_
_
Public safety
-
-
-
10,412
Public safety - fire protection
_
-
_
_
Engineering and public works
-
-
_
_
Community development
_
_
_
_
Community services
_
_
_
_
Capital outlay
83,674
-
-
_
Debt service:
Principal retirement
_
_
Interest and fiscal charges
_
_
_
Total Expenditures
83,674
-
-
10,412
Excess (Deficiency) of Revenues
Over (Under) Expenditures
67
592
151
670
Other Financing Sources (Uses):
Transfers in
-
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
-
-
-
Net Change in Fund Balances
$ 67
$ 592
$
151
$ 670
Fund Balances:
Beginning of year, as originally reported
$ 3,785
$ 21,690
$
2,760
$ 9,131
Restatements
-
Beginning of year, as restated
3,785
21,690
2,760
9,131
Net change in fund balances
67
592
151
670
End of Year
$ 3,852
$ 22,282
$
2,911
$ 9,801
113
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Special Revenue Funds
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
Department
OTS
Henderson/
Integrated
(Uses)
of Homeland
Traffic
Wardman
Waste
Net Change in Fund Balances
Security Grant
Safety
Drainage
Management
Revenues:
Taxes
$ _
$ _
$ _
$ _
Licenses and permits
Intergovernmental
34,750
99,825
-
-
Charges for services
-
-
-
1,170,548
Use of money and property
-
-
11,177
108,432
Fines and forfeitures
-
_
-
_
Developer participation
-
-
5,184
-
Proceeds from non -committal debt
_
_
-
_
Contributions
_
_
Miscellaneous
_
_
377
Total Revenues
34,750
99,825
16,361
1,279,357
Expenditures:
Current:
General government
_
_
-
_
Public safety
51,988
99,360
-
-
Public safety - fire protection
_
_
-
_
Engineering and public works
-
-
-
896,067
Community development
_
_
-
_
Community services
_
_
-
_
Capital outlay
-
-
-
92,401
Debt service:
Principal retirement
_
_
_
-
Interest and fiscal charges
_
_
_
_
Total Expenditures
51,988
99,360
-
988,468
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(17,238)
465
16,361
290,889
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
-
-
-
-
Net Change in Fund Balances
$ (17,238)
$ 465
$ 16,361
$ 290,889
Fund Balances:
Beginning of year, as originally reported
$ (1,837)
$ (38,302)
$ 786,152
$ 2,174,184
Restatements
Beginning of year, as restated
(1,837)
(38,302)
786,152
2,174,184
Net change in fund balances
(17,238)
465
16,361
290,889
End of Year
$ (19,075)
$ (37,837)
$ 802,513
$ 2,465,073
114
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Total Revenues 97 131,306 2,406 137,698
Expenditures:
Current:
General government _ _ _ _
Public safety _ _
Public safety - fire protection - _ _ _
Engineering and public works - - 1,830 -
Community development _ _ _ _
Community services - - - 32,390
Capital outlay - 91,293 - -
Debt service:
Principal retirement _ _
Interest and fiscal charges -
Total Expenditures
Special Revenue Funds
91,293
1,830
Proposition 42 -
OTS
Senior
Federal Traffic
Countdown
Wellness/
97
Grant Fund - Congestion
Pedestrian
Transportation
Other Financing Sources (Uses):
Dreier Mitigation
Signals
Program
Revenues:
Transfers in
_
_
Taxes
$ _ $ _
$ _
$ _
Licenses and permits
- _
_
_
Intergovernmental
- -
2,406
137,698
Charges for services
- _
_
_
Use of money and property
97 131,306
-
-
Fines and forfeitures
_ _
Net Change in Fund Balances
_
Developer participation
- _
_
_
Proceeds from non -committal debt
- _
_
_
Contributions
_ _
-
_
Miscellaneous
_ _
_
_
Total Revenues 97 131,306 2,406 137,698
Expenditures:
Current:
General government _ _ _ _
Public safety _ _
Public safety - fire protection - _ _ _
Engineering and public works - - 1,830 -
Community development _ _ _ _
Community services - - - 32,390
Capital outlay - 91,293 - -
Debt service:
Principal retirement _ _
Interest and fiscal charges -
Total Expenditures
-
91,293
1,830
32,390
Excess (Deficiency) of Revenues
Over (Under) Expenditures
97
40,013
576
105,308
Other Financing Sources (Uses):
Transfers in
_
_
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
$ 97
$ 40,013 $
576
$ 105,308
Fund Balances:
Beginning of year, as originally reported
$ (178)
$ 3,148,992 $
(555)
$ (105,308
Restatements
_
_
_
_)
Beginning of year, as restated
(178)
3,148,992
(555)
(105,308)
Net change in fund balances
97
40,013
576
105,308
End of Year
$ (81)
$ 3,189,005 $
21
$ -
115
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Expenditures:
Special Revenue Funds
Current:
(Uses)
OTS
-
_ _
Public safety
Justice
2005 State
Biane
Senior
_
Assistance
Seat Belt
County Library
Transportation
-
Grant
Grant
Grant
Service
Revenues:
15,940
- 151,139 -
Debt service:
Net change in fund balances
Taxes
$ _
$ _
$ _
$
Licenses and permits
-
_
_
_
Intergovernmental
29,548
95,270
491,906
74,684
Charges for services
_
_
_
_
Use of money and property
1,029
1,841
(231)
5,699
Fines and forfeitures
-
_
_
_
Developer participation
-
_
_
_
Proceeds from non -committal debt
-
-
-
_
Contributions
_
_
-
_
Miscellaneous
-
_
_
_
Total Revenues
30,577
97,111
491,675
80,383
Expenditures:
Current:
(Uses)
General government
-
_ _
Public safety
13,167
95,270 -
Public safety - fire protection
-
_
Engineering and public works
-
_
Community development
-
_ _ _
Community services
-
- 45,622 79,264
Capital outlay
15,940
- 151,139 -
Debt service:
Net change in fund balances
1,470
Principal retirement
_
_ _ _
Interest and fiscal charges
-
_ _ _
Total Expenditures
29,107
95,270 196,761 79,264
Excess (Deficiency) of Revenues
Over (Under) Expenditures
1,470
1,841 294,914 1,119
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
_
Net Change in Fund Balances
$ 1,470 $
1,841
$ 294,914 $ 1,119
Fund Balances:
Beginning of year, as originally reported
$ (216) $
113
$ (303,017) $ -
Restatements
_
_
_
Beginning of year, as restated
(216)
113
(303,017) -
Net change in fund balances
1,470
1,841
294,914 1,119
End of Year
$ 1,254 $
1,954
$ (8,103) $ 1,119
116
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Special Revenue Funds
117
Homeland
Bicycle
Hazard
Security
Transportation
Mitigation
Fire
Grant 2005
Acct Grant
Grant Program
District
Revenues:
Taxes
$ -
$ -
$
$ 19,607,859
Licenses and permits
-
-
171,380
Intergovernmental
111,650
-
-
_
Charges for services
-
-
-
480,555
Use of money and property
(555)
(14)
-
514,088
Fines and forfeitures
-
-
-
24,455
Developer participation
_
_
_
-
Proceeds from non -committal debt
_
_
-
Contributions
_
_
-
3,700
Miscellaneous
-
-
57,527
Total Revenues
111,095
(14)
-
20,859,564
Expenditures:
Current:
General government
_
_
_
Public safety
6,482
_
Public safety - fire protection
-
20,720,658
Engineering and public works
-
_
_
Community development
-
Community services
-
_
_
_
Capital outlay
105,168
44,000
19,960
662,561
Debt service:
Principal retirement
-
_
_
_
Interest and fiscal charges
_
_
_
-
Total Expenditures
111,650
44,000
19,960
21,383,219
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(555)
(44,014)
(19,960)
(523,655)
Other Financing Sources (Uses):
Transfers in
-
-
-
1,883,530
Transfers out
_
Long-term debt issued
_
_
_
-
Total Other Financing Sources
(Uses)
-
-
-
1,883,530
Net Change in Fund Balances
$ (555)
$ (44,014)
$ (19,960)
$ 1,359,875
Fund Balances:
Beginning of year, as originally reported
$ -
$ -
$ -
$ 10,464,653
Restatements
Beginning of year, as restated
-
-
-
10,464,653
Net change in fund balances
(555)
(44,014)
(19,960)
1,359,875
End of Year
$ (555)
$ (44,014)
$ (19,960)
$ 11,824,528
117
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
Capital Projects Funds
Assessment Assessment Assessment Assessment
District District District District
778 45,744 224
778 45,744 224
778 45,744 224
(4,250) -
(4,250) -
$ 778 $ 45,744 $ (4,026) $ -
$ 10,146 $ 885,866 $ 234 $ (41,128)
Tv vv�,vvv LJ°+ t4 1, 1 ZO)
778 45,744 (4,026) -
$ 10,924 $ 931,610 $ (3,792) $ (41,128)
118
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Expenditures:
Current:
General government - - - 2,005
Public safety _ _ _ _
Public safety - fire protection _ _ _ _
Engineering and public works _ _ _ _
Community development
Community services _ _ _ _
Capital outlay - - - 1,679,357
Debt service:
Principal retirement _ _ _ _
Interest and fiscal charges _ _ _
Total Expenditures - - - 1,681,362
Excess (Deficiency) of Revenues
Over (Under) Expenditures - 4,105 25,884 (1,377,512)
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances $ - $ 4,105 $ 25,884 $ (1,377,512)
Fund Balances:
Beginning of year, as originally reported
$ 3 $ 83,801
Capital Projects Funds
$ 8,562,755
Restatements
Regional
CFD 2000-02
Beginning of year, as restated
3 83,801
Choice Transit
CFD 2000-01
Rancho
CFD 2000-03
25,884
Capital
South
Cucamonga
Rancho
$ 7,185,243
Improvement
Etiwanda
Corporate Park
Summit
Revenues:
Taxes
$ _
$ _
$ _
$
Licenses and permits
_
_
_
Intergovernmental
_
_
Charges for services
_
_
_
_
Use of money and property
-
4,105
25,884
303,850
Fines and forfeitures
_
_
Developer participation
_
_
Proceeds from non -committal debt
_
_
Contributions
_
_
Miscellaneous
_
_
Total Revenues
-
4,105
25,884
303,850
Expenditures:
Current:
General government - - - 2,005
Public safety _ _ _ _
Public safety - fire protection _ _ _ _
Engineering and public works _ _ _ _
Community development
Community services _ _ _ _
Capital outlay - - - 1,679,357
Debt service:
Principal retirement _ _ _ _
Interest and fiscal charges _ _ _
Total Expenditures - - - 1,681,362
Excess (Deficiency) of Revenues
Over (Under) Expenditures - 4,105 25,884 (1,377,512)
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances $ - $ 4,105 $ 25,884 $ (1,377,512)
Fund Balances:
Beginning of year, as originally reported
$ 3 $ 83,801
$ 506,864
$ 8,562,755
Restatements
Beginning of year, as restated
3 83,801
506,864
8,562,755
Net change in fund balances
- 4,105
25,884
(1,377,512)
End of Year
$ 3 $ 87,906
$ 532,748
$ 7,185,243
119
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
Capital Projects Funds
CFD 2003-01 Public Library Proposition 12
CFD 2001-01 Project Fund Bond Act - 2000 Park Bond Act
1,425,664 -
2,867 60,154 - 205
960,523 - -
963,390 60,154 1,425,664 205
69,880 83,840 -
- - 243,868 -
12,180 26,343 255,617 -
82,060 110,183 499,485 -
881,330 (50,029) 926,179 205
- 170,811 - -
(419,480) (849,974) -
(419,480) (679,163) -
$ 461,850 $ (729,192) $ 926,179 $ 205
$ (2,792,410) $ (442,363) $ (3,188,962) $ 13,450
(155,637) -
(2,792,410) (442,363) (3,344,599) 13,450
461,850 (729,192) 926,179 205
$ (2,330,560) $ (1,171,555) $ (2,418,420) $ 13,655
120
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
40,460 5,256,779 2,691,763
18 203,235 187,102
130,398 -
130,416 203,235 187,102
(89,956) 5,053,544 2,504,661
- 179,704 - -
- (170,811) - -
8,893 - -
$ - $ (81,063) $ 5,053,544 $ 2,504,661
$ (5) $ 387,820 $ 46,377 $ 47,971
(5) 387,820 46,377 47,971
- (81,063) 5,053,544 2,504,661
$ (5) $ 306,757 $ 5,099,921 $ 2,552,632
121
Capital Projects Funds
CFD 2003-01
CFD 2006-01
CFD 2006-02
Proposition 40 Cultural
Vintner's
Amador
Park Bond Act Center
Grove
on Route 66
Revenues:
Taxes
$ - $ -
$ -
$ -
Licenses and permits
- -
-
-
Intergovernmental
- -
-
-
Charges for services
- -
-
-
Use of money and property
- 40,460
89,323
45,719
Fines and forfeitures
- -
-
-
Developer participation
- -
15,000
15,000
Proceeds from non -committal debt
- -
5,152,456
2,631,044
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Public safety - fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Long-term debt issued
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances:
Beginning of year, as originally reported
Restatements
Beginning of year, as restated
Net change in fund balances
End of Year
40,460 5,256,779 2,691,763
18 203,235 187,102
130,398 -
130,416 203,235 187,102
(89,956) 5,053,544 2,504,661
- 179,704 - -
- (170,811) - -
8,893 - -
$ - $ (81,063) $ 5,053,544 $ 2,504,661
$ (5) $ 387,820 $ 46,377 $ 47,971
(5) 387,820 46,377 47,971
- (81,063) 5,053,544 2,504,661
$ (5) $ 306,757 $ 5,099,921 $ 2,552,632
121
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2007
Total Expenditures
Total
Excess (Deficiency) of Revenues
Nonmajor
Over (Under) Expenditures
Governmental
Other Financing Sources (Uses):
Funds
Revenues:
2,273,205
Taxes
$ 33,965,882
Licenses and permits
171,380
Intergovernmental
10,606,403
Charges for services
5,628,582
Use of money and property
5,735,206
Fines and forfeitures
24,455
Developer participation
13,181,438
Proceeds from non -committal debt
7,783,500
Contributions
294,836
Miscellaneous
1,167,385
Total Revenues
78,559,067
Expenditures:
Current:
General government
2,753,689
Public safety
568,970
Public safety - fire protection
20,720,658
Engineering and public works
7,153,717
Community development
9,534,736
Community services
7,506,494
Capital outlay
17,766,534
Debt service:
Principal retirement
8,065
Interest and fiscal charges
2 173
Total Expenditures
66,015,036
Excess (Deficiency) of Revenues
Over (Under) Expenditures
12,544,031
Other Financing Sources (Uses):
Transfers in
2,273,205
Transfers out
(1,483,675)
Long-term debt issued
90,000
Total Other Financing Sources
(Uses)
879,530
Net Change in Fund Balances
$ 13,423,561
Fund Balances:
Beginning of year, as originally reported
$ 97,643,676
Restatements
(155,637)
Beginning of year, as restated
97,488,039
Net change in fund balances
13,423,561
End of Year
$ 110,911,600
122
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
GAS TAX
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Proceeds from long-term debt
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total Charges to Appropriations
Budget Amounts
Original Final
$ 2,877,114 $ 2,877,114
2,548,770 2,725,750
35,440 35,440
5,461,324 5,638,304
3,333,070 3,331,540
641,000 660,000
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 2,877,114 $ -
3,095,267
369,517
126,371
90,931
90,000
90,000
6,188,752
550,448
3,235,525 96,015
749,719 (89,719)
8,065 8,065 -
- 2,175 2,173 2
3,974,070 4,001,780 3,995,482 6,298
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 1,487,254 $ 1,636,524
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
123
2,193,270 $ 556,746
229,096
$ 2,422,366
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SB 325
YEAR ENDED JUNE 30, 2007
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,701 $ 5,701 $ 5,701 $ -
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Budgetary Fund Balance, June 30 (Budgetary Basis)
Encumbrances
- 100,000 - (100,000)
2,180 2,180 296 (1,884)
7,881 107,881 5,997 (101,884)
$ 7,881 $ 107,881 5,997 $ (101,884)
Budgetary Fund Balance, June 30 (GAAP Basis) $ 5,997
124
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
RECREATION
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Charges for services
Use of money and property
Contributions
Miscellaneous
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community services
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 1,929,041 $ 1,727,921
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
125
2,451,028 $ 723,107
$ 2,451,028
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 2,031,631
$ 2,031,631
$ 2,031,631
$ -
4,139,070
3,410,070
3,659,673
249,603
19,000
345,920
475,229
129,309
-
102,600
122,718
20,118
-
18,450
17,289
(1,161)
6,189,701
5,908,671
6,306,540
397,869
4,260,660
4,180,750
3,855,512
325,238
4,260,660
4,180,750
3,855,512
325,238
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 1,929,041 $ 1,727,921
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
125
2,451,028 $ 723,107
$ 2,451,028
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PARK DEVELOPMENT
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Developer participation
Miscellaneous
Budget Amounts
Original Final
$13,046,208 $13,046,208
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$13,046,208 $ -
- - 96,074
96,074
145,480 145,480 694,077
548,597
1,193,460 717,700 1,436,030
718,330
- - 500
500
Amounts Available for Appropriation
14,385,148
13,909,388
15,272,889
1,363,501
Charges to Appropriation (Outflow):
Community development
420,550
690,682
611,001
79,681
Capital outlay
8,235,000
3,450,977
3,018,546
432,431
Total Charges to Appropriations
8,655,550
4,141,659
3,629,547
512,112
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 5,729,598 $ 9,767,729 11,643,342 $ 1,875,613
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
126
1,515,104
$13,158,446
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
BEAUTIFICATION
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $1,892,861 $ 1,669,331
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
127
2,002,697 $ 333,366
518,259
$ 2,520,956
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 2,878,061
$ 2,878,061
$ 2,878,061
$ -
66,110
66,110
149,699
83,589
249,210
291,250
404,836
113,586
3,193,381
3,235,421
3,432,596
197,175
137,520
278,830
271,738
7,092
1,163,000
1,287,260
1,158,161
129,099
1,300,520
1,566,090
1,429,899
136,191
Budgetary Fund Balance, June 30 (Budgetary Basis) $1,892,861 $ 1,669,331
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
127
2,002,697 $ 333,366
518,259
$ 2,520,956
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIGHTING DISTRICTS
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Use of money and property
Developer participation
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $4,842,331 $ 4,831,521
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
128
5,295,470 $ 463,949
$ 5,295,761
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 4,421,351
$ 4,421,351
$ 4,421,351
$ -
2,082,100
2,133,830
2,124,369
(9,461)
54,400
54,400
228,240
173,840
14,700
16,450
9,356
(7,094)
6,572,551
6,626,031
6,783,316
157,285
1,730,220
1,794,510
1,487,846
306,664
1,730,220
1,794,510
1,487,846
306,664
Budgetary Fund Balance, June 30 (Budgetary Basis) $4,842,331 $ 4,831,521
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
128
5,295,470 $ 463,949
$ 5,295,761
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LANDSCAPE MAINTENANCE DISTRICTS
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Use of money and property
Miscellaneous
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Budget Amounts
Original Final
$11,973,933 $11,973,933
8,314,540
8,519,900
204,700
204,700
16,100
16,100
131,850
131,850
20,641,123 20,846,483
Community development 9,802,770 10,399,470
Capital outlay 185,340 218,350
Total Charges to Appropriations 9,988,110 10,617,820
Budgetary Fund Balance, June 30 (Budgetary Basis) $10,653,013 $10,228,663
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
129
Actual
Amounts
$11,973,933
Variance with
Final Budget
Positive
(Negative)
8,601,146
81,246
596,254
391,554
20,874
4,774
-
(131,850)
21,192,207
345,724
8,851,740
1,547,730
176,754
41,596
9,028,494
1,589,326
12,163,713
$ 1,935,050
91,881
$12,255,594
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
TRANSPORTATION
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
130
3,527,200
$ 22,252,691
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$17,707,032
$17,707,032
$17,707,032
$ -
Resources (Inflows):
Intergovernmental
-
-
311,846
311,846
Use of money and property
288,000
288,000
947,806
659,806
Developer participation
2,500,560
7,730,000
8,650,670
920,670
Amounts Available for Appropriation
20,495,592
25,725,032
27,617,354
1,892,322
Charges to appropriation (outflow):
Engineering and public works
1,946,120
1,935,540
1,729,781
205,759
Capital outlay
7,584,000
9,148,190
7,162,082
1,986,108
Total Charges to Appropriations
9,530,120
11,083,730
8,891,863
2,191,867
Budgetary Fund Balance, June 30 (Budgetary Basis)
$10,965,472
$14,641,302
18,725,491
$ 4,084,189
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
130
3,527,200
$ 22,252,691
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
DRAINAGE FACILITIES
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Developer participation
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 6,721,759 $ 5,080,809
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
131
6,212,427 $ 1,131,618
1,608,526
$ 7,820,953
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 6,750,729
$ 6,750,729
$ 6,750,729
$ -
-
4,060
4,058
(2)
132,130
132,130
355,434
223,304
1,700,000
1,484,140
1,595,190
111,050
8,582,859
8,371,059
8,705,411
334,352
265,000
260,000
255,000
5,000
1,596,100
3,030,250
2,237,984
792,266
1,861,100
3,290,250
2,492,984
797,266
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 6,721,759 $ 5,080,809
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
131
6,212,427 $ 1,131,618
1,608,526
$ 7,820,953
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PEDESTRIAN GRANT
YEAR ENDED JUNE 30, 2007
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
132
127,127
$ (827,782)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 91
$ 91
$ 91
$ -
Resources (Inflows):
Intergovernmental
-
1,065,000
-
(1,065,000)
Amounts available for appropriation
91
1,065,091
91
(1,065,000)
Charges to Appropriation (Outflow):
Capital outlay
955;000
955,000
955,000
-
Total Charges to Appropriations
955,000
955,000
955,000
-
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (954,909)
$ 110,091
(954,909)
$ (1,065,000)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
132
127,127
$ (827,782)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
TRANSPORTATION ENHANCEMENT ACT
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 21,901 $ 21,901 $ 21,901 $ -
3,779,000 5,579,000 - (5,579,000)
- - (8,408) (8,408)
3,800,901 5,600,901 13,493 (5,587,408)
5,591,000 5,012,000 4,615,989 396,011
5,591,000 5,012,000 4,615,989 396,011
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (1,790,099) $ 588,901
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
133
(4,602,496) $ (5,191,397)
1,518,301
$(3,084,195)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Budget Amounts
Original Final
$ (71,224) $ (71,224)
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ (71,224) $ -
Intergovernmental
1,108,010
1,169,080
840,539
(328,541)
Miscellaneous
90,000
90,000
50,000
(40,000)
Amounts Available for Appropriation
1,126,786
1,187,856
819,315
(368,541)
Charges to Appropriation (Outflow):
Community development
345,380
345,380
303,674
41,706
Capital outlay
852,630
867,390
634,701
232,689
Total Charges to Appropriations
1,198,010
1,212,770
938,375
274,395
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (71,224) $ (24,914) (119,060) $ (94,146)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
134
81,731
$ (37,329)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT ADMINISTRATION
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Miscellaneous
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Capital outlay
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 628,783 $ 727,003
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
135
851,424 $ 124,421
$ 851,424
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 656,813
$ 656,813
$ 656,813
-
$ -
20,000
20,000
30,816
10,816
-
-
9,000
9,000
732,620
821,740
830,853
9,113
27,000
27,000
-
(27,000)
1,436,433
1,525,553
1,527,482
1,929
793,490
786,690
676,058
110,632
14,160
11,860
-
11,860
807,650
798,550
676,058
122,492
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 628,783 $ 727,003
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
135
851,424 $ 124,421
$ 851,424
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SAN SEVAINE/ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$2,149,045 $ 2,149,045 $ 2,149,045 $ -
64,990
64,990
400,000
100,000
2,614,035
2,314,035
60,000
60,000
10,000
175,000
70,000
235,000
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 2,544,035 $ 2,079,035
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
136
110,115
45,125
80,649
(19,351)
2,339,809
25,774
60,000 -
151,608 23,392
211,608 23,392
2,128,201 $ 49,166
$ 2,128,201
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Transfers from other funds
Amounts available for appropriation
Charges to appropriation (outflow):
General government
Capital outlay
Total Charges to Appropriations
Variance with
49,840
105,000
154,840
49,840 45,496 4,344
49,840 45,496 4,344
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 364,603 $ 469,603
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
137
501,886 $ 32,283
1,500
$ 503,386
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 326,483
$ 326,483
$ 326,483
$ -
190,820
190,820
205,457
14,637
800
800
15,442
14,642
1,340
1,340
-
(1,340)
519,443
519,443
547,382
27,939
49,840
105,000
154,840
49,840 45,496 4,344
49,840 45,496 4,344
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 364,603 $ 469,603
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
137
501,886 $ 32,283
1,500
$ 503,386
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SOUTH ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
138
$ 16,691
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ 15,864
$ 15,864
$ 15,864
$ -
Resources (inflows):
Use of money and property
280
280
827
547
Amounts available for appropriation
16,144
16,144
16,691
547
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 16,144
$ 16,144
16,691
$ 547
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
138
$ 16,691
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LOWER ETIWANDA DRAINAGE
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Capital outlay
Total Charges to Appropriations
Budget Amounts
Original Final
$1,419,878 $ 1,419,878
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 1,419,878 $ -
19,910 19,910 73,310 53,400
1,439,788 1,439,788 1,493,188 53,400
775,000 1,000
775,000 1,000
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 664,788 $ 1,438,788
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
139
646 354
646 354
1,492,542 $ 53,754
$ 1,492,542
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
MEASUREI
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 6,769,978
$ 6,769,978
$ 6,769,978
$ -
1,734,950
1,793,830
2,790,017
996,187
113,370
113,370
355,395
242,025
8,618,298
8,677,178
9,915,390
1,238,212
975,920
975,920
961,057
14,863
4,613,000
5,598,750
4,892,446
706,304
5,588,920
6,574,670
5,853,503
721,167
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 3,029,378 $ 2,102,508
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
140
4,061,887 $ 1,959,379
3,058,225
$ 7,120,112
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LIBRARY SERVICES
YEAR ENDED JUNE 30, 2007
141
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ 3,708,254
$ 3,708,254
$ 3,708,254
$ -
Resources (inflows):
Taxes
2,753,450
3,426,990
3,632,508
205,518
Intergovernmental
-
-
23,169
23,169
Charges for services
378,000
310,000
317,806
7,806
Use of money and property
40,000
106,320
158,047
51,727
Contributions
263,550
198,020
168,418
(29,602)
Miscellaneous
80,000
100,000
189,685
89,685
Amounts available for appropriation
7,223,254
7,849,584
8,197,887
348,303
Charges to appropriation (outflow):
Community services
3,512,240
3,996,280
3,210,143
786,137
Capital outlay
-
301,500
296,280
5,220
Transfers to other funds
24,100
39,160
39,160
-
Total Charges to Appropriations
3,536,340
4,336,940
3,545,583
791,357
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 3,686,914
$ 3,512,644
4,652,304
$ 1,139,660
Encumbrances
60,929
Budgetary Fund Balance, June 30 (GAAP Basis)
$ 4,713,233
141
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
METROLINK
YEAR ENDED JUNE 30, 2007
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary fund balance, July 1 $ 41,503 $ 41,503 $ 41,503 $ -
Resources (inflows):
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
930 930 1,467
42,433 42,433 42,970
Capital outlay 20,000 20,000 20,000
Total Charges to Appropriations 20,000 20,000 20,000
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 22,433 $ 22,433 22,970
Encumbrances 20,000
Budgetary Fund Balance, June 30 (GAAP Basis) $ 42,970
142
537
537
$ 537
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CALIFORNIA LITERACY CAMPAIGN
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
143
$ (31,971)
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ (9,801)
$ (9,801)
$ (9,801)
$ -
Resources (inflows):
Intergovernmental
36,400
36,400
30,005
(6,395)
Contributions
20,000
20,000
-
(20,000)
Transfers from other funds
20,260
39,160
39,160
-
Amounts available for appropriation
66,859
85,759
59,364
(26,395)
Charges to appropriation (outflow):
Community services
89,060
95,560
91,335
4,225
Total Charges to Appropriations
89,060
95,560
91,335
4,225
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (22,201)
$ (9,801)
(31,971)
$ (22,170)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
143
$ (31,971)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FAMILIES FOR LITERACY GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Use of money and property
Transfers from other funds
Amounts available for appropriation
Charges to appropriation (outflow):
Transfers to other funds
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 1,607 $ 1,607
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
144
8,664 $ 7,057
$ 8,664
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 8,537
$ 8,537
$ 8,537
$ -
-
-
127
127
1,490
1,490
-
(1,490)
10,027
10,027
8,664
(1,363)
8,420
8,420
-
8,420
8,420
8,420
-
8,420
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 1,607 $ 1,607
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
144
8,664 $ 7,057
$ 8,664
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
USED OIL RECYCLING GRANT
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
145
$ (31,576)
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ (22,346)
$ (22,346)
$ (22,346)
$ -
Resources (inflows):
Intergovernmental
43,000
40,600
40,597
(3)
Amounts available for appropriation
20,654
18,254
18,251
(3)
Charges to appropriation (outflow):
Engineering and public works
43,570
53,500
49,827
3,673
Total Charges to Appropriations
43,570
53,500
49,827
3,673
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (22,916)
$ (35,246)
(31,576)
$ 3,670
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
145
$ (31,576)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LOCAL LAW ENFORCEMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
ED
$ 3,561
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ (23,876)
$ (23,876)
$ (23,876)
$ -
Resources (inflows):
Intergovernmental
-
-
43,202
43,202
Use of money and property
-
-
1,036
1,036
Amounts available for appropriation
(23,876)
(23,876)
20,362
44,238
Charges to appropriation (outflow):
Public safety
-
16,810
16,801
9
Capital outlay
21,590
-
-
-
Total Charges to Appropriations
21,590
16,810
16,801
9
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (45,466)
$ (40,686)
3,561
$ 44,247
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
ED
$ 3,561
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
COPS PROGRAM GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Public safety
Total Charges to Appropriations
Budget Amounts
Original Final
$ 145,138 $ 145,138
Variance with
Final Budget
Actual Positive
Amounts (Negative)
—
$ 145,138 $
136,210
255,890
335,515
79,625
8,300
8,300
7,628
(672)
289,648
409,328
488,281
78,953
136,210
255,890
275,490
(19,600)
136,210
255,890
275,490
(19,600)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 153,438 $ 153,438
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
147
212,791 $ 59,353
$ 212,791
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
AB 2928 TRAFFIC CONGESTION RELIEF
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Capital outlay
Total Charges to Appropriations
Budget Amounts
Original Final
$ 11,496 $ 11,496
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 11,496 $ -
- 387,800 -
500 500 593
11,996 399,796 12,089
(387,800)
93
(387,707)
210,000 98,000 12,776 85,224
210,000 98,000 12,776 85,224
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (198,004) $ 301,796
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
148
(687) $ (302,483)
11,793
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
LITTER REDUCTION GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Engineering and public works
Total Charges to Appropriations
Budget Amounts
Original Final
$ 53,747 $ 53,747
54,660 54,660
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 53,747 $ -
45,308 (9,352)
181 181
108,407 108,407 99,236 (9,171)
54,660 48,000 41,022 6,978
54,660 48,000 41,022 6,978
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 53,747 $ 60,407
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
149
58,214 $ (2,193)
$ 58,214
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SIGNAL COORDINATION GRANT
YEAR ENDED JUNE 30, 2007
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary fund balance, July 1, as restated $ (87,232) $ (87,232) $ (87,232) $ -
Resources (inflows):
Intergovernmental - 100,000 100,000 -
Use of money and property - - 2,488 2,488
Amounts available for appropriation (87,232) 12,768 15,256 2,488
Charges to appropriation (outflow):
Capital outlay 12,000 12.000 12,000 -
Total Charges to Appropriations 12,000 12,000 12,000 -
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (99,232) $ 768 3,256 $ 2,488
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
150
11,077
$ 14,333
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SAFE ROUTES TO SCHOOL PROGRAM
YEAR ENDED JUNE 30, 2007
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
151
$ (20,806)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ (68,668) $ (68,668)
$ (68,668)
$ -
Resources (inflows):
Intergovernmental
68,670 68,670
47,862
(20,808)
Amounts available for appropriation
2 2
(20,806)
(20,808)
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 2 $ 2
(20,806)
$ (20,808)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
151
$ (20,806)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CONGESTION MITIGATION
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
152
$ 32
Final Budget
Budget Amounts
Actual Positive
Original
Final
Amounts (Negative)
Budgetary fund balance, July 1, as restated
$ 32
$ 32
$ 32 $ -
Resources (inflows):
Intergovernmental
100,000
100,000
- (100,000)
Amounts available for appropriation
100,032
100,032
32 (100,000)
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 100,032
$ 100,032
32 $ (100,000)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
152
$ 32
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FOOTHILL BOULEVARD MAINTENANCE
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Engineering and public works
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 374,127 $ 374,127 $ 374,127 $ -
- - 5,680
374,127 374,127 379,807
5,680
5,680
64,350 64,350 49,611 14,739
64,350 64,350 49,611 14,739
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 309,777 $ 309,777
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
153
330,196 $ 20,419
$ 330,196
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CODE ENFORCEMENT GRANT PROGRAM
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 3,785 $ 3,785 $ 3,785 $ -
83,680 83,674 (6)
- 67 67
3,785 87,465 87,526 61
83,680 83,674 6
83,680 83,674 6
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 3,785 $ 3,785
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
154
3,852 $ 67
$ 3,852
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
DRINK, DRIVE, LOSE GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Public safety
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 9,131 $ 9,131 $ 9,131 $ -
21,670 10,412 (11,258)
- - 670 670
9,131 30,801 20,213 (10,588)
21,670 10,412 11,258
21,670 10,412 11,258
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 9,131 $ 9,131
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
155
9,801 $ 670
$ 9,801
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
DEPARTMENT OF HOMELAND SECURITY GRANT
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
156
$ (19,075)
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ (1,837)
$ (1,837)
$ (1,837)
$ -
Resources (inflows):
Intergovernmental
-
52,030
34,750
(17,280)
Amounts available for appropriation
(1,837)
50,193
32,913
(17,280)
Charges to appropriation (outflow):
Public safety
-
52,030
51,988
42
Total Charges to Appropriations
-
52,030
51,988
42
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (1,837)
$ (1,837)
(19,075)
$ (17,238)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
156
$ (19,075)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
OTS TRAFFIC SAFETY
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
157
$ (37,837)
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ (38,302)
$ (38,302)
$ (38,302)
$ -
Resources (inflows):
Intergovernmental
35,710
108,000
99,825
(8,175)
Amounts available for appropriation
(2,592)
69,698
61,523
(8,175)
Charges to appropriation (outflow):
Public safety
35,710
56,650
99,360
(42,710)
Total Charges to Appropriations
35,710
56,650
99,360
(42,710)
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (38,302)
$ 13,048
(37,837)
$ (50,885)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
157
$ (37,837)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
INTEGRATED WASTE MANAGEMENT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Charges for services
Use of money and property
Miscellaneous
Amounts available for appropriation
Charges to appropriation (outflow):
Engineering and public works
Capital outlay
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $1,762,184 $ 1,351,024
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
158
2,449,455 $ 1,098,431
15,618
$ 2,465,073
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 2,174,184
$ 2,174,184
$ 2,174,184
$ -
1,026,940
1,110,390
1,170,548
60,158
-
-
108,432
108,432
-
-
377
377
3,201,124
3,284,574
3,453,541
168,967
962,480
970,540
896,067
74,473
476,460
963,010
108,019
854,991
1,438,940
1,933,550
1,004,086
929,464
Budgetary Fund Balance, June 30 (Budgetary Basis) $1,762,184 $ 1,351,024
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
158
2,449,455 $ 1,098,431
15,618
$ 2,465,073
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PROPOSITION 42 - TRAFFIC CONGESTION MITIGATION
YEAR ENDED JUNE 30, 2007
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary fund balance, July 1 $3,148,992 $ 3,148,992 $ 3,148,992 $ -
Resources (inflows):
Intergovernmental
600,000
600,000
-
(600,000)
Use of money and property
-
-
131,306
131,306
Amounts available for appropriation
3,748,992
3,748,992
3,280,298
(468,694)
Charges to appropriation (outflow):
Capital outlay
1,860,000
1,860,000
1,683,988
176,012
Total Charges to Appropriations
1,860,000
1,860,000
1,683,988
176,012
Budgetary Fund Balance, June 30 (Budgetary Basis) $1,888,992 $ 1,888,992 1,596,310 $ (292,682)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
159
1,592,695
$ 3,189,005
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
OTS COUNTDOWN PEDESTRIAN SIGNALS
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Amounts available for appropriation
Charges to appropriation (outflow):
Engineering and public works
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (555) $ (555) $ (555) $ -
- 2,410 2,406 (4)
(555) 1,855 1,851 (4)
41,550 1,830 1,830
41,550 1,830 1,830
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (42,105) $ 25
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
160
21
$ 21
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SENIOR WELLNESS/TRANSPORTATION GRANT
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
161
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ (105,308)
$ (105,308)
$ (105,308)
$ -
Resources (inflows):
Intergovernmental
-
137,700
137,698
(2)
Amounts available for appropriation
(105,308)
32,392
32,390
(2)
Charges to appropriation (outflow):
Community services
-
32,400
32,390
10
Total Charges to Appropriations
-
32,400
32,390
10
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ (105,308)
$ (8)
-
$ 8
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
161
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
JUSTICE ASSISTANCE GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Public safety
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (216) $ (216) $ (216) $ -
18,540 29,548 11,008
- - 1,029 1,029
(216) 18,324 30,361 12,037
- 13,200 13,167 33
29,140 15,940 15,940 -
29,140 29,140 29,107 33
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (29,356) $ (10,816)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
162
1,254 $ 12,070
$ 1,254
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
OTS 2005 STATE SEAT BELT GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Public safety
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 113 $ 113
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
163
1,954 $ 1,841
$ 1,954
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 113 $ 113
$ 113
$ -
- 45,970
95,270
49,300
- -
1,841
1,841
113 46,083
97,224
51,141
- 45,970
95,270
(49,300)
- 45,970
95,270
(49,300)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 113 $ 113
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
163
1,954 $ 1,841
$ 1,954
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
BIANE COUNTY LIBRARY GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Community services
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (303,017) $ (303,017) $ (303,017) $ -
500,000 491,906 (8,094)
- (231) (231)
(303,017) 196,983 188,658 (8,325)
45,850 45,844 6
151,140 151,139 1
196,990 196,983 7
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (303,017) $ (7)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
164
(8,325) $ (8,318)
001)
$ (8,103)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
SENIOR TRANSPORTATION SERVICE
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Community services
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
500,000 200,000 74,684 (125,316)
- - 5,699 5,699
500,000 200,000 80,383 (119,617)
500,000 200,000 79,264 120,736
500,000 200,000 79,264 120,736
Budgetary Fund Balance, June 30 (Budgetary Basis) $ - $ -
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
165
1,119 $ 1,119
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HOMELAND SECURITY GRANT 2005
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
138,930 111,650 (27,280)
(555) (555)
138,930 111,095 (27,835)
Public safety - 11,550 9,910 1,640
Capital outlay - 127,380 123,640 31740
Total Charges to Appropriations - 138,930 133,550 5,380
Budgetary Fund Balance, June 30 (Budgetary Basis) $ - $ - (22,455) $ (22,455)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
.:
21,900
$ (555)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
BICYCLE TRANSPORTATION ACCT GRANT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Intergovernmental
Use of money and property
Amounts available for appropriation
Charges to appropriation (outflow):
Capital outlay
Total Charges to Appropriations
Budget Amounts
Original Final
Variance with
Final Budget
Actual Positive
Amounts (Negative)
796,000 - (796,000)
(14) (14)
796,000 (14) (796,014)
796,000 296,000 296,000 -
796,000 296,000 296,000 -
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (796,000) $ 500,000
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
167
(296,014) $ (796,014)
252,000
$ (44,014)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
HAZARD MITIGATION GRANT PROGRAM
YEAR ENDED JUNE 30, 2007
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
168
132,940
$ (19,960)
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary fund balance, July 1
$ -
$ -
$ -
$ _
Resources (inflows):
Intergovernmental
152,900
152,900
-
(152,900)
Amounts available for appropriation
152,900
152,900
-
(152,900)
Charges to appropriation (outflow):
Capital outlay
152,900
152,900
152,900
-
Total Charges to Appropriations
152,900
152,900
152,900
-
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ -
$ -
(152,900)
$ (152,900)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
168
132,940
$ (19,960)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
FIRE DISTRICT
YEAR ENDED JUNE 30, 2007
Budgetary fund balance, July 1
Resources (inflows):
Taxes
Licenses and permits
Charges for services
Use of money and property
Fines and forfeiture
Contributions
Miscellaneous
Transfers from other funds
Amounts available for appropriation
Charges to appropriation (outflow):
Public safety - fire protection
Capital outlay
Budget Amounts
Original Final
$ 10,464,653 $10,464,653
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 10,464,653 $ -
19,275,720
19,630,700
19,607,859
(22,841)
9,500
126,310
171,380
45,070
464,150
471,190
480,555
9,365
271,930
396,080
514,088
118,008
1,000
7,520
24,455
16,935
3,500
3,700
3,700
-
48,330
107,830
57,527
(50,303)
3,469,060
1,906,880
1,883,530
(23,350)
34,007,843
33,114,863
33,207,747
92,884
23,062,680
22,748,145
21,227,666
1,520,479
2,657,000
1,054,272
662,561
391,711
Total Charges to Appropriations
25,719,680
23,802,417
21,890,227
1,912,190
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 8,288,163
$ 9,312,446
11,317,520
$ 2,005,074
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
169
507,008
$11,824,528
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
REDEVELOPMENT AGENCY - CAPITAL PROJECT
YEAR ENDED JUNE 30, 2007
170
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1, as restated
$200,733,257
$200,733,257
$200,733,257
$ -
Resources (Inflows):
Taxes
12, 849, 930
15,229,450
17, 652, 391
2,422, 941
Use of money and property
1,526,770
5,090,050
12,265,308
7,175,258
Miscellaneous
558,000
558,000
163,839
(394,161)
Transfers from other funds
85,810
85,810
6,035,810
5,950,000
Amounts Available for Appropriation
215,753,767
221,696,567
236,850,605
15,154,038
Charges to Appropriation (Outflow):
General government
4,063,800
4,710,454
3,294,968
1,415,486
Community development
27,100
1,159,941
1,508,038
(348,097)
Capital outlay
60,160,480
41,573,900
38,663,529
2,910,371
Debt service:
Principal
865,000
1,121,570
1,121,567
3
Interest and fiscal charges
4,006,440
4,006,440
6,223,463
(2,217,023)
Transfers to other funds
50,000
13,017,070
12,967,069
50,001
Total Charges to Appropriations
69,172,820
65,589,375
63,778,634
1,810,741
Budgetary Fund Balance, June 30 (Budgetary Basis)
$146,580,947
$156,107,192
173,071,971
$16,964,779
Encumbrances
30,706,501
Budgetary Fund Balance, June 30 (GAAP Basis)
$203,778,472
170
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 82-1
YEAR ENDED JUNE 30, 2007
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
171
$ 10,924
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 10,146
$ 10,146
$ 10,146
$ -
Resources (Inflows):
Use of money and property
-
-
778
778
Amounts Available for Appropriation
10,146
10,146
10,924
778
Charges to Appropriation (Outflow):
Capital outlay
-
17,000
-
17,000
Total Charges to Appropriations
-
17,000
-
17,000
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 10,146
$ (6,854)
10,924
$ 17,778
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
171
$ 10,924
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 84-1
YEAR ENDED JUNE 30, 2007
Variance with
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
172
$ 931,610
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 885,866
$ 885,866
$ 885,866
$ -
Resources (Inflows):
Use of money and property
24,500
24,500
45,744
21,244
Amounts Available for Appropriation
910,366
910,366
931,610
21,244
Budgetary Fund Balance, June 30 (Budgetary Basis)
$ 910,366
$ 910,366
931,610
$ 21,244
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
172
$ 931,610
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
ASSESSMENT DISTRICT 84-2
YEAR ENDED JUNE 30, 2007
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 234 $ 234 $ 234 $ -
Resources (Inflows):
Use of money and property - - 224 224
Amounts Available for Appropriation 234 234 458 224
Charges to Appropriation (Outflow):
Transfers to other funds - 4,250 4,250 -
Total Charges to Appropriations - 4,250 4,250 -
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 234 $ (4,016) (3,792) $ 224
Encumbrances _
Budgetary Fund Balance, June 30 (GAAP Basis) $ (3,792)
173
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2001-01
YEAR ENDED JUNE 30, 2007
174
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$(2,792,410)
$(2,792,410)
$(2,792,410)
$ -
Resources (Inflows):
Use of money and property
100,000
100,000
2,867
(97,133)
Developer participation
-
486,970
960,523
473,553
Amounts Available for Appropriation
(2,692,410)
(2,205,440)
(1,829,020)
376,420
Charges to Appropriation (Outflow):
General government
-
79,890
69,880
10,010
Capital outlay
-
126,520
12,180
114,340
Transfers to other funds
-
419,480
419,480
-
Total Charges to Appropriations
-
625,890
501,540
124,350
Budgetary Fund Balance, June 30 (Budgetary Basis)
$(2,692,410)
$(2,831,330)
(2,330,560)
$ 500,770
Encumbrances
_
Budgetary Fund Balance, June 30 (GAAP Basis)
$(2,330,560)
174
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 200301 PROJECT FUND
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Capital outlay
Transfers to other funds
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (442,363) $ (442,363) $ (442,363) $ -
183,820 183,820 60,154 (123,666)
- - 170,811 170,811
(258,543) (258,543) (211,398) 47,145
83,844 83,840 4
157,240 26,343 130,897
670,270 849,974 (179,704)
911,354 960,157 (48,803)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (258,543) $ (1,169,897)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
175
(1,171,555) $ (1,658)
$(1,171,555)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
PUBLIC LIBRARY BOND ACT - 2000
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1, as restated
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community services
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ (3,344,599) $ (3,344,599) $(3,344,599) $ -
1,175,690 1,425,664 249,974
(3,344,599) (2,168,909) (1,918,935) 249,974
232,120 243,868 (11,748)
260,980 255,617 5,363
493,100 499,485 (6,385)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ (3,344,599) $ (2,662,009)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
176
(2,418,420) $ 243,589
$(2,418,420)
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2003-01 CULTURAL CENTER
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Capital outlay
Transfers to other funds
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 387,820 $ 387,820 $ 387,820 $ -
40,460 40,460
- 179,704 179,704
387,820 387,820 607,984 220,164
- 18 (18)
294,250 254,273 39,977
- 170,811 (170,811)
294,250 425,102 (130,852)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 387,820 $ 93,570
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
177
182,882 $ 89,312
123,875
$ 306,757
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006-01 VINTNER'S GROVE
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Proceeds from non -committal debt
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriations
Variance with
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 46,377 $ (403)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
178
5,099,921 $ 5,100,324
$ 5,099,921
Final Budget
Budget Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 46,377 $ 46,377
$ 46,377
$ -
- -
89,323
89,323
- 15,000
15,000
-
- 45,000
5,152,456
5,107,456
46,377 106,377
5,303,156
5,196,779
- 106,780
203,235
(96,455)
- 106,780
203,235
(96,455)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 46,377 $ (403)
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
178
5,099,921 $ 5,100,324
$ 5,099,921
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
CFD 2006-02 AMADOR ON ROUTE 66
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Developer participation
Proceeds from non -committal debt
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 47,971 $ 47,971 $ 47,971 $ -
- 45,719 45,719
15,000 15,000 -
- 45,000 2,631,044 2,586,044
47,971 107,971 2,739,734 2,631,763
105,000 187,102 (82,102)
105,000 187,102 (82,102)
Budgetary Fund Balance, June 30 (Budgetary Basis) $ 47,971 $ 2,971
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
179
2,552,632 $ 2,549,661
$ 2,552,632
CITY OF RANCHO CUCAMONGA
BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS)
REDEVELOPMENT AGENCY - DEBT SERVICE
YEAR ENDED JUNE 30, 2007
Budgetary Fund Balance, July 1, as restated
Resources (Inflows):
Taxes
Use of money and property
Proceeds from long-term debt
Transfers from other funds
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Transfers to other funds
Total Charges to Appropriations
Budgetary Fund Balance, June 30 (Budgetary Basis) $62,772,027 $ 89,711,587
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
180
101,671,389 $11,959,802
2,725,841
$104,397,230
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$64,064,857
$ 64,064,857
$ 64,064,857
$ -
38,151,200
45,598,450
70,609,563
25,011,113
-
1,216,890
2,366,194
1,149,304
-
-
642,457
642,457
18,415,820
30,389,630
12,967,069
(17,422,561)
120,631,877
141,269,827
150,650,140
9,380,313
2,457,540
3,298,820
18,119,212
(14,820,392)
13,153,540
4,953,910
3,309,468
1,644,442
10,836,320
12,886,320
6,669,293
6,217,027
12,960,820
12,960,820
13,603,268
(642,448)
18,451,630
17,458,370
7,277,510
10,180,860
57,859,850
51,558,240
48,978,751
2,579,489
Budgetary Fund Balance, June 30 (Budgetary Basis) $62,772,027 $ 89,711,587
Encumbrances
Budgetary Fund Balance, June 30 (GAAP Basis)
180
101,671,389 $11,959,802
2,725,841
$104,397,230
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.
Vehicle Replacement Fund — Established to account for the accumulation of user charges to various City
departments and the costs associated with replacing the City's vehicles.
Data Processing Equipment/Technology Replacement — Established to account for the accumulation of
resources and the costs associated with replacing the City's data processing equipment and maintaining
current technology.
181
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF NET ASSETS
INTERNAL SERVICE FUNDS
JUNE 30, 2007
Assets:
Current:
Cash and investments
Receivables:
Accrued interest
Total Current Assets
Noncurrent:
Capital assets, net of accumulated depreciation
Total Noncurrent Assets
Total Assets
Liabilities and Net Assets:
Liabilities:
Current:
Accounts payable
Total Current Liabilities
Total Liabilities
Net Assets:
Invested in capital assets
Unrestricted
Total Net Assets
Total Liabilities and Net Assets
Data Processing
Equipment/
Vehicle Technology
Replacement Replacement Total
$ 13,935,687 $ 5,166,105 $ 19,101,792
35,344 12,741 48,085
13, 971,031 5,178, 846 19,149,877
1,636,274 445,721 2,081,995
1,636,274 445,721 2,081,995
$ 15,607,305 $ 5,624,567 $ 21,231,872
$ 141,116 $ 199,064 $ 340,180
141,116 199,064 340,180
141,116 199,064 340,180
1,636,274 445,721 2,081,995
13,829,915 4,979,782 18,809,697
15,466,189 5,425,503 20,891,692
$ 15,607,305 $ 5,624,567 $ 21,231,872
182
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF REVENUES,
EXPENSES AND CHANGES IN FUND NET ASSETS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2007
Operating Revenues:
Charges for services
Total Operating Revenues
Operating Expenses:
Maintenance and operations
Depreciation
Total Operating Expenses
Operating Income (Loss)
Non -Operating Revenues (Expenses):
Interest revenue
Gain (loss) on disposition of assets
Total Non -Operating Revenues
Change in Net Assets
Net Assets:
Beginning of Year
End of Year
183
711,089
23,606
734,695
34,304
283,913 995,002
- 23,606
283,913 1,018,608
(318,562) (284,258)
15,431,885 5,744,065 21,175,950
$ 15,466,189 $ 5,425,503 $ 20,891,692
Data Processing
Equipment/
Vehicle
Technology
Replacement
Replacement
Total
$ -
$ 344,270
$ 344,270
-
344,270
344,270
194,221
804,552
998,773
506,170
142,193
648,363
700,391
946,745
1,647,136
(700,391)
(602,475)
(1,302,866)
183
711,089
23,606
734,695
34,304
283,913 995,002
- 23,606
283,913 1,018,608
(318,562) (284,258)
15,431,885 5,744,065 21,175,950
$ 15,466,189 $ 5,425,503 $ 20,891,692
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2007
Cash Flows from Operating Activities:
Cash received from customers and users
Cash paid to supplies for good and services
Net Cash Provided (Used) by Operating Activities
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets
Proceeds from sales of capital assets
Net Cash Provided (Used) by Capital and
Related Financing Activities
Cash Flows from Investing Activities:
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation
Increase (decrease) in accounts payable
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non -Cash Investing, Capital, and Financing Activities:
There were no non-cash transactions during the fiscal year.
184
Equipment/
Vehicle Technology
Replacement Replacement Total
$ - $ 344,270 $ 344,270
(226,864) (621,611) (848,475)
(226,864) (277,341) (504,205)
(686,680)
23,606
(444,329) (1,131,009)
23,606
(663,074) (444,329) (1,107,403)
707,296 283,708 991,004
707,296 283,708 991,004
(182,642) (437,962) (620,604)
14,118,329 5,604,067 19,722,396
$ 13,935,687 $ 5,166,105 $ 19,101,792
$ (700,391) $ (602,475) $ (1,302,866)
506,170 142,193 648,363
(32,643) 182,941 150,298
473,527 325,134 798,661
$ (226,864) $ (277,341) $ (504,205)
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.
Community Facilities District 84-1 Fund - This fund is used for the CFD 84-1 bond redemption process.
The Bond Redemption fund is a short-term rotation fund, generally used to consolidate the collections
received from the property owners upon payment of their annual assessments at the time of payment of
their tax bills, along with contributions from the Redevelopment Agency. Furthermore, the monies in this
fund are used to meet the annual principal and semiannual interest payments on the bonds.
Assessment District 84-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Assessment District 86-2 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
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.
Benefit Assessment District 91-2 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Community Facilities District 93-3 Fund - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Assessment District 99-1 Fund - Established to account for assessments received under the Improvement
Bond Act of 1915. Assessments received are restricted for payment of principal, interest and penalties
thereon, upon presentation of proper coupons.
Community Facilities District 2000-01 South Etiwanda — Established to account for assessments received
under the Mello -Roos Community Facilities Act of 1982. Assessments received are restricted for
payment of principal, interest and penalties thereon, upon presentation of proper coupons.
Community Facilities District 2000-02 Rancho Cucamonga Corporate Park — 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.
185
CITY OF RANCHO CUCAMONGA
Agency Funds
(Continued)
Assessment District No. 93-1 Masi Plaza - Established to account for assessments received under the
Improvement Bond Act of 1915. Assessments received are restricted for payment of principal, interest
and penalties thereon, upon presentation of proper coupons.
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-A - Established to account for
assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District No. 2001-01 Special Tax Bonds, Series 2001-B - Established to account for
assessments received under the Mello -Roos Community Facilities Act of 1982. Assessments received
are restricted for payment of principal, interest and penalties thereon, upon presentation of proper
coupons.
Community Facilities District 2003-01 Series A - This fund is used for the Community Facilities District
2003-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund, generally
used to consolidate the collections received from the payments of the property owners upon payment of
their annual assessments at the time of payment of their tax bills. Furthermore, the monies in this fund
are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2003-01 Series B - This fund is used for the Community Facilities District
2003-01 bond redemption process. The Bond Redemption fund is a short-term rotating fund, generally
used to consolidate the collections received from the payments of the property owners upon payment of
their annual assessments at the time of payment of their tax bills. Furthermore, the monies in this fund
are used to meet the annual principal and semiannual interest payment on the bonds.
Community Facilities District 2000-03 Rancho Summit Redemption - 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 - Established to account for the reserve
fund held by the trustee.
Community Facilities District 2004-01 - 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 - This fund is used for the maintenance of parks
and parkways located within the Community Facilities District No. 2000-03. The District is located south
of Summit Avenue on the east and west sides of Wardman Bullock Road.
Community Facilities District 2006-01 Redemption - This fund was established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
Community Facilities District 2006-02 Redemption - This fund was established to account for monies
deposited by developers for initial consulting and administrative costs and expenses related to a
proposed public financing district.
W.L9
THIS PAGE INTENTIONALLY LEFT BLANK
187
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2007
Assets:
Cash and investments
Receivables:
Accounts
Taxes
Interest
Restricted assets:
Cash with fiscal agent
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Deposits
Due to other funds
Payable to trustee
Total Liabilities
Special
Deposits
Assessment Assessment
District CFD District
82-1 84-1 84-2
$ 19,036,254 $ 40 $ - $ 46
1,000 - - -
- - 42,358 -
- - 121 -
$ 19,037,254 $ 40 $ 42,479 $ 46
$ 71,440 $
18,965,814
$ 19,037,254 $
188
$ 99 $ -
42,380 -
40 - 46
40 $ 42,479 $ 46
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2007
(Continued)
Assessment Assessment
Assessment
District District
CFD
District
86-2 85 -PD
88-2
91-2
Assets:
Cash and investments
$ 5 $ 2,479,002
$ 4,228,552
$ 202,487
Receivables:
Accounts
- _
_
_
Taxes
- 20,411
6,883
826
Interest
- 6,293
6,871
501
Restricted assets:
Cash with fiscal agent
- _
78
_
Total Assets
$ 5 $ 2,505,706
$ 4,242,384
$ 203,814
Liabilities:
Accounts payable $ - $ 76,029 $ - $ -
Accrued liabilities - 7,517 - 288
Deposits _ _ _ -
Due to other funds
Payable to trustee 5 2,422,160 4,242,384 203,526
Total Liabilities $ 5 $ 2,505,706 $ 4,242,384 $ 203,814
189
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2007
CFD 2000-02
Assessment CFD 2000-01 Rancho
CFD District South Cucamoga
93-3 99-1 Etiwanda Corporate Park
Assets:
Cash and investments
$ 467,209
$ 1,331,054
$ 257,086
$ 451,762
Receivables:
Accounts
-
_
_
_
Taxes
-
39,758
4,649
-
Interest
1,189
3,376
-
1,151
Restricted assets:
Cash with fiscal agent
136
2,141,785
113,558
693,382
Total Assets
$ 468,534
$ 3,515,973
$ 375,293
$ 1,146,295
Liabilities:
Accounts payable
Accrued liabilities
Deposits
Due to other funds
Payable to trustee 468,534 3,515,973 375,293 1,146,295
Total Liabilities $ 468,534 $ 3,515,973 $ 375,293 $ 1,146,295
190
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2007
(Continued)
AD 93-1
Masi
Commerce
CFD 2001-01
CFD 2001-01
CFD 2003-01
Center
Series A
Series B
Series A
Assets:
Cash and investments
$ 301,878
$ 2,981,026
$ 21,435
$ 780,628
Receivables:
Accounts
-
_
_
_
Taxes
-
40,417
-
-
Interest
766
7
55
-
Restricted assets:
Cash with fiscal agent
247,153
1,260,452
113,813
1,492,579
Total Assets
$ 549,797
$ 4,281,902
$ 135,303
$ 2,273,207
Liabilities:
Accounts payable $ - $ 2,130,026 $ - $ -
Accrued liabilities _ _
Deposits
Due to other funds
Payable to trustee 549,797 2,151,876 135,303 2,273,207
Total Liabilities $ 549,797 $ 4,281,902 $ 135,303 $ 2,273,207
191
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2007
CFD 2000-03 CFD 2000-03
CFD 2003-01 Rancho Summit Rancho Summit
Series B Redemption Reserve CFD 2004-01
Assets:
Cash and investments $ 112,043 $ 317,051 $ - $ 1,567,583
Receivables:
Accounts - - _ -
Taxes - 2,235 - 2,370
Interest - 805 - 3,991
Restricted assets:
Cash with fiscal agent 296,455 222,145 692,289 3,081,132
Total Assets $ 408,498 $ 542,236 $ 692,289 $ 4,655,076
Liabilities:
Accounts payable $ - $ 2,500 $ - $ -
Accrued liabilities - _
Deposits
Due to other funds
Payable to trustee 408,498_ 539,736 692,289 4,655,076
Total Liabilities $ 408,498 $ 542,236 $ 692,289 $ 4,655,076
192
CITY OF RANCHO CUCAMONGA
COMBINING BALANCE SHEET
ALL AGENCY FUNDS
JUNE 30, 2007
Liabilities:
Accounts payable $ 3,743 $ - $ - $ 2,283,837
Accrued liabilities - _ _ 7,805
Deposits - - - 18,965,814
Due to other funds - - - 42,380
Payable to trustee 59,297 531,023 276,237 24,646,595
Total Liabilities $ 63,040 $ 531,023 $ 276,237 $ 45,946,431
193
CFD 2000-03
Park
CFD 2006-01
CFD 2006-02
Maintenance
Redemption
Redemption
Total
Assets:
Cash and investments
$ 61,932
$ -
$ -
$ 34,597,073
Receivables:
Accounts
-
-
-
1,000
Taxes
945
-
-
160,852
Interest
163
-
-
25,168
Restricted assets:
Cash with fiscal agent
-
531,023
276,237
11,162,338
Total Assets
$ 63,040
$ 531,023
$ 276,237
$ 45,946,431
Liabilities:
Accounts payable $ 3,743 $ - $ - $ 2,283,837
Accrued liabilities - _ _ 7,805
Deposits - - - 18,965,814
Due to other funds - - - 42,380
Payable to trustee 59,297 531,023 276,237 24,646,595
Total Liabilities $ 63,040 $ 531,023 $ 276,237 $ 45,946,431
193
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007
Assessment District 82-1
Assets:
Cash and investments
Balance
2,574
$
146
$
2,680
Balance
Interest receivable
July 1, 2006
4
Additions
-
Deductions
June 30, 2007
-
Total Assets
$
2,578
$
Special Deposits
$
2,684
$ 40
Liabilities:
Cash and investments with fiscal agent
Assets:
121
-
Payable to trustee
$
2,578
$
Cash and investments
$ 17,849,451
$
6,506,752
$
5,319,949
$
19,036,254
Accounts receivable
6,960
146
40,994
46,954
1,000
Total Assets
$ 17,856,411
$
6,547,746
$
5,366,903
$
19,037,254
Liabilities:
$
99
Due to other funds
41,404
41,404
Accounts payable
$ 196,855
$
4,163,781
$
4,038,366
$
71,440
Deposits
17,659,556
42,483
3,421,778
42,479
4,728,036
18,965,814
Total Liabilities
$ 17,856,411
$
7,585,559
$
8,766,402
$
19,037,254
Assessment District 82-1
Assets:
Cash and investments
$
2,574
$
146
$
2,680
$ 40
Interest receivable
Taxes receivable
4
41,375
-
1,821
4
-
Total Assets
$
2,578
$
146
$
2,684
$ 40
Liabilities:
Cash and investments with fiscal agent
121
-
Payable to trustee
$
2,578
$
2,684
$
146
$ 40
Total Liabilities
$
2,578
$
2,684
$
146
$ 40
CFD 84-1
Assets:
Cash and investments
$
-
$
43,007
$
43,007
$
-
Taxes receivable
41,375
1,821
838
42,358
Restricted assets:
Cash and investments with fiscal agent
121
-
-
121
Total Assets
$
41,496
$
44,828
$
43,845
$
42,479
Liabilities:
Accounts payable
$
92
$
96
$
103
$
99
Due to other funds
41,404
41,404
42,380
42,380
Total Liabilities
$
41,496
$
41,500
$
42,483
$
42,479
194
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Balance Balance
July 1, 2006 Additions Deductions June 30, 2007
Assessment District 84-2
Assets:
Cash and investments $ 58 $ 48 $ 60 $ 46
Taxes receivable 45 - 45 -
Total Assets
$ 103 $
48 $
105 $ 46
Liabilities:
Accrued liabilities
5,665
5,665
Payable to trustee
$ 103 $
60 $
3 $ 46
Total Liabilities
$ 103 $
60 $
3 $ 46
Assessment District 86-2
Assets:
Cash and investments $ 8,088 $ 172 $ 8,255 $ 5
Total Assets $ 8,088 $ 172 $ 8,255 $ 5
Liabilities:
Payable to trustee $ 8,088 $ 8,255 $ 172 $ 5
Total Liabilities $ 8,088 $ 8,255 $ 172 $ 5
Assessment District 85 -PD
Assets:
Cash and investments $ 2,360,993 $ 1,353,456 $ 1,235,447 $ 2,479,002
Taxes receivable 19,386 20,411 19,386 20,411
Interest receivable 5,287 6,289 5,283 6,293
Total Assets $ 2,385,666 $ 1,380,156 $ 1,260,116 $ 2,505,706
Liabilities:
Accounts payable
$ 36,662
$ 385,820
$ 425,187
$ 76,029
Accrued liabilities
5,665
5,665
7,517
7,517
Payable to trustee
2,343,339
1,302,892
1,381,713
2,422,160
Total Liabilities
$ 2,385,666
$ 1,694,377
$ 1,814,417
$ 2,505,706
195
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007
Balance Balance
July 1, 2006 Additions Deductions June 30, 2007
CFD 88-2
Assets:
Cash and investments
$
3,974,571
$
5,109,190
$
4,855,209
$
4,228,552
Taxes receivable
6,681
6,883
6,681
6,883
Interest receivable
8,879
6,859
8,867
6,871
Restricted assets:
$
193,525
$
50,353
$
40,064
$
203,814
Cash and investments with fiscal agent
$
14
$
123
$
59
$
78
Total Assets
$
3,990,145
$
5,123,055
$
4,870,816
$
4,242,384
Liabilities:
$
193,248
$
39,851
$
50,129
$
203,526
Accounts payable
$
-
$
830
$
830
$
-
Payable to trustee
3,990,145
319,123
571,362
4,242,384
Total Liabilities
$
3,990,145
$
319,953
$
572,192
$
4,242,384
Assessment District 91-2
Assets:
Cash and investments
$
192,744
$
49,026
$
39,283
$
202,487
Taxes receivable
370
826
370
826
Interest receivable
411
501
411
501
Total Assets
$
193,525
$
50,353
$
40,064
$
203,814
Liabilities:
$
467,087
$
447,892
$
446,445
$
468,534
Accrued liabilities
$
277
$
277
$
288
$
288
Payable to trustee
$
193,248
$
39,851
$
50,129
$
203,526
Total Liabilities
$
193,525
$
40,128
$
50,417
$
203,814
CFD 93-3
Assets:
Cash and investments
$
466,019
$
446,494
$
445,304
$
467,209
Interest receivable
1,043
1,186
1,040
1,189
Restricted assets:
Cash and investments with fiscal agent
25
212
101
136
Total Assets
$
467,087
$
447,892
$
446,445
$
468,534
Liabilities:
Payable to trustee
$
467,087
$
445,260
$
446,707
$
468,534
Total Liabilities
$
467,087
$
445,260
$
446,707
$
468,534
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Balance Balance
July 1, 2006 Additions Deductions June 30, 2007
Assessment District 99-1
Assets:
Cash and investments
Taxes receivable
Interest receivable
Restricted assets:
Cash and investments with fiscal agent
Total Assets
Liabilities:
Accounts payable
Payable to trustee
Total Liabilities
CFD 2000-01 South Etiwanda
Assets:
Cash and investments
Taxes receivable
Restricted assets:
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
CFD 2000-02 Rancho Cucamonga Corporate Park
Assets:
Cash and investments
Taxes receivable
Interest receivable
Restricted assets:
Cash and investments with fiscal agent
Total Assets
Liabilities:
Payable to trustee
Total Liabilities
$ 1,408,328 $ 485,725 $ 562,999 $ 1,331,054
2,435 39,758 2,435 39,758
2,659 3,372 2,655 3,376
1,964,302 1,508,618 1,331,135 2,141,785
$ 3,377,724 $ 2,037,473 $ 1,899,224 $ 3,515,973
$ - $ 1,000 $ 1,000 $ -
3,377,724 1,895,853 2,034,102 3,515,973
$ 3,377,724 $ 1,896,853 $ 2,035,102 $ 3,515,973
$ 247,482 $ 132,525 $ 122,921 $ 257,086
2,352 4,648 2,351 4,649
113,214 11,583 11,239 113,558
$ 363,048 $ 148,756 $ 136,511 $ 375,293
$ 363,048 $ 136,511 $ 148,756 $ 375,293
$ 363,048 $ 136,511 $ 148,756 $ 375,293
$ 419,614 $ 575,964 $ 543,816 $ 451,762
2,643 - 2,643 -
929 1,148 926 1,151
678,332 59,714 44,664 693,382
$ 1,101,518 $ 636,826 $ 592,049 $ 1,146,295
$ 1,101,518 $ 590,901 $ 635,678 $ 1,146,295
$ 1,101,518 $ 590,901 $ 635,678 $ 1,146,295
197
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007
Balance Balance
July 1, 2006 Additions Deductions June 30, 2007
AD 93-1 Masi Commerce Center
Assets:
Cash and investments
$
277,998
$
263,565
$
239,685
$
301,878
Interest receivable
621
766
621
766
Restricted assets:
4
7
4
7
Cash and investment with fiscal agent
246,879
11,090
10,816
247,153
Total Assets
$
525,498
$
275,421
$
251,122
$
549,797
Liabilities:
$
2,051,756
$
3,482,286
$
1,252,140
$
4,281,902
Accounts payable
$
-
$
2,500
$
2,500
$
-
Payable to trustee
$
525,498
$
250,357
$
274,656
$
549,797
Total Liabilities
$
525,498
$
252,857
$
277,156
$
549,797
CFD 2001-01 Series A
Assets:
Cash and investments
$
809,595
$
3,336,410
$
1,164,979
$
2,981,026
Taxes receivable
39,906
40,417
39,906
40,417
Interest receivable
4
7
4
7
Restricted assets:
100,988
16,797
3,972
113,813
Cash and investments with fiscal agent
$
1,202,251
$
105,452
$
47,251
$
1,260,452
Total Assets
$
2,051,756
$
3,482,286
$
1,252,140
$
4,281,902
Liabilities:
$
-
$
1,750
$
1,750
$
-
Accounts payable
$
-
$
3,250
$
2,133,276
$
2,130,026
Payable to trustee
$
2,051,756
$
3,382,158
$
3,482,278
$
2,151,876
Total Liabilities
$
2,051,756
$
3,385,408
$
5,615,554
$
4,281,902
CFD 2001-01 Series B
Assets:
Cash and investments
$
38,578
$
69,737
$
86,880
$
21,435
Interest receivable
103
55
103
55
Restricted assets:
Cash and investments with fiscal agent
100,988
16,797
3,972
113,813
Total Assets
$
139,669
$
86,589
$
90,955
$
135,303
Liabilities:
Accounts payable
$
-
$
1,750
$
1,750
$
-
Payable to trustee
139,669
125,129
120,763
135,303
Total Liabilities
$
139,669
$
126,879
$
122,513
$
135,303
198
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007 (Continued)
Balance Balance
July 1, 2006 Additions Deductions June 30, 2007
CFD 2003-01 Series A
Assets:
Cash and investments
$
697,714
$
1,000,283
$
917,369
$
780,628
Restricted assets:
-
2,235
-
2,235
Cash and investments with fiscal agent
1,488,084
152,279
147,784
1,492,579
Total Assets
$
2,185,798
$
1,152,562
$
1,065,153
$
2,273,207
Liabilities:
603,284
93,906
475,045
222,145
Accounts payable
$
-
$
3,500
$
3,500
$
-
Payabletotrustee
2,185,798
1,065,153
1,152,562
2,273,207
Total Liabilities
$
2,185,798
$
1,068,653
$
1,156,062
$
2,273,207
CFD 2003-01 Series B
Assets:
Cash and investments
$
136,637
$
187,996
$
212,590
$
112,043
Restricted assets:
-
2,235
-
2,235
Cash and investments with fiscal agent
290,098
18,916
12,559
296,455
Total Assets
$
426,735
$
206,912
$
225,149
$
408,498
Liabilities:
603,284
93,906
475,045
222,145
Accounts payable
$
-
$
33,770
$
33,770
$
-
Payable to trustee
426,735
225,149
206,912
408,498
Total Liabilities
$
426,735
$
258,919
$
240,682
$
408,498
CFD 2000-03 Rancho Summit Redemption
Assets:
Cash and investments
$
-
$
370,049
$
52,998
$
317,051
Taxes receivable
-
2,235
-
2,235
Interest receivable
805
-
805
Restricted assets:
Cash and investments with fiscal agent
603,284
93,906
475,045
222,145
Total Assets
$
603,284
$
466,995
$
528,043
$
542,236
Liabilities:
Accounts payable
$
-
$
-
$
2,500
$
2,500.00
Payable to trustee
603,284
529,738
466,190
539,736
Total Liabilities
$
603,284
$
529,738
$
468,690
$
542,236
199
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007
Balance Balance
July 1, 2006 Additions Deductions June 30, 2007
CFD 2000-03 Rancho Summit Reserve
Assets:
Restricted assets:
Cash and investments with fiscal agent $ 342,338 $ 356,842 $ 6,891 $ 692,289
Total Assets $ 342,338 $ 356,842 $ 6,891 $ 692,289
Liabilities:
Payable to trustee $ 342,338 $ 6,891 $ 356,842 $ 692,289
Total Liabilities $ 342,338 $ 6,891 $ 356,842 $ 692,289
CFD 2004-01
Assets:
Cash and investments
$
- $
2,711,008
$
1,143,425
$
1,567,583
Taxes receivable
-
2,370
-
2,370
Interest receivable
-
3,991
-
3,991
Restricted assets:
$
- $
79,541
$
16,501
$
63,040
Cash and investments with fiscal agent
-
4,272,494
1,191,362
3,081,132
Total Assets
$
- $
6,989,863
$
2,334,787
$
4,655,076
Liabilities:
-
20,163
79,460
59,297
Accounts payable
$
- $
412,403
$
412,403
$
-
Payable to trustee
-
2,330,796
6,985,872
4,655,076
Total Liabilities
$
- $
2,743,199
$
7,398,275
$
4,655,076
CFD 2000-03 Park Maintenance
Assets:
Cash and investments
$
- $
78,433
$
16,501
$
61,932
Taxes receivable
-
945
-
945
Interest receivable
-
163
-
163
Total Assets
$
- $
79,541
$
16,501
$
63,040
Liabilities:
Accounts payable
$
- $
15,953
$
19,696
$
3,743
Payable to trustee
-
20,163
79,460
59,297
Total Liabilities
$
- $
36,116
$
99,156
$
63,040
200
CITY OF RANCHO CUCAMONGA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2007
Balance Balance
July 1, 2006 Additions Deductions June 30, 2007
CFD 2006-01 Redemption
Assets:
Restricted assets:
Cash and investments with fiscal agent - 584,143 53,120 531,023
Total Assets $ - $ 584,143 $ 53,120 $ 531,023
Liabilities:
Payable to trustee $ - $ 53,120 $ 584,143 $ 531,023
Total Liabilities $ - $ 53,120 $ 584,143 $ 531,023
CFD 2006-02 Redemption
Assets:
Restricted assets:
Cash and investments with fiscal agent - 315,666 39,429 276,237
Total Assets $ - $ 315,666 $ 39,429 $ 276,237
Liabilities:
Payable to trustee $ - $ 39,429 $ 315,666 $ 276,237
Total Liabilities $ - $ 394429 $ 315,666 $ 276,237
Total -All Agency Funds
Assets:
Cash and investments
$
28,890,444
$
22,719,986
$
17,013,357
$
34,597,073
Accounts receivable
6,960
40,994
46,954
1,000
Taxes receivable
115,193
120,314
74,655
160,852
Interest receivable
19,940
25,142
19,914
25,168
Restricted assets:
Cash and investments with fiscal agent
7,029,930
7,507,835
3,375,427
11,162,338
Total Assets
$
36,062,467
$
30,414,271
$
20,530,307
$
45,946,431
Liabilities:
Accounts payable
$
233,609
$
5,024,653
$
7,074,881
$
2,283,837
Accrued liabilities
5,942
5,942
7,805
7,805
Deposits
17,659,556
3,421,778
4,728,036
18,965,814
Due to other funds
41,404
41,404
42,380
42,380
Payable to trustee
18,121,956
12,769,473
19,294,112
24,646,595
Total Liabilities
$
36,062 467
$
21,263,250
$
31,147,214
$
45,946,431
201
THIS PAGE INTENTIONALLY LEFT BLANK
202
City of Rancho Cucamonga
Comprehensive Annual Financial Report
June 30, 2007
Statistical Section
Following is a description of each of the five categories of the Statistical Section as
identified in the Table of Contents:
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.
Revenue Capacity
These schedules contain information to help the reader assess the factors affecting the
City's ability to generate property and sales taxes.
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.
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.
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.
Governmental activities:
Invested in capital assets,
net of related debt
Restricted
Unrestricted
Total governmental activities net assets
Business -type activities:
Invested in capital assets,
net of related debt
Restricted
Unrestricted
Total business -type activities net assets
Primary government:
Invested in capital assets,
net of related debt
Restricted
Unrestricted
Total primary government net assets
CITY OF RANCHO CUCAMONGA
Net Assets by Component
Last Five Fiscal Years
(accrual basis of accounting)
Fiscal Year
2007 2006 2005
2004 2003
$284,189,698 $252,179,225 $ 173,946,989 $ 98,959,875 $ 167,641,149
429,254,008 375,758,005 376,096,419 397,653,555 278,327,660
119,076,369 99,633,038 82,020,646 103,891,437 119,939,613
$ 832,520,075 $ 727,570,268 $ 632,064,054 $ 600,504,867 $ 565,908,422
$ 21,022,879 $ 27,333,959 $ 28,184,177 $ 27,066,800 $ 18,193,179
418,007 256,615 - - -
11,518,699 2,967,744 2,915,713 2,279,621 (92,298)
$ 32,959,585 $ 30,558,318 $ 31,099,890 $ 29,346,421 $ 18,100,881
$305,212,577 $279,513,184 $ 202,131,166 $ 126,026,675 $ 185,834,328
429,672,015 376,014,620 376,096,419 397,653,555 278,327,660
130,595,068 102,600,782 84,936,359 106,171,058 119,847,315
$865,479,660 $ 758,128,586 $ 663,163,944 $ 629,851,288 $ 584,009,303
The City of Rancho Cucamonga implemented GASB 34 for the fiscalyear ended June 30, 2003. Information prior to the
implementation of GASB 34 is not available.
203
Expenses:
Governmental activities:
General government
Public safety
Public safety -fire protection
Engineering and public works
Community development
Community services
Interest on long-term debt
Total governmental activities expenses
Business -type activities:
Sports complex
Municipal utility
Total business -type activities expenses
Total primary government expenses
Program revenues:
Governmental activities:
Charges for services:
General government
Public safety
Public safety -fire protection
Engineering and public works
Community development
Community services
Operating grants and contributions
Capital grants and contributions
Total governmental activities
program revenues
Business -type activities:
Charges for services:
Sports Complex
Municipal Utility
Total business -type activities
program revenues
Total primary government
program revenues
CITY OF RANCHO CUCAMONGA
Statement of Activities (Condensed)
Last Five Fiscal Years
(accrual basis of accounting)
Fiscal Year
2007 2006 2005
$ 40,172,577 $ 39,749,329 $ 34,618,681
26,329,992
23,166,100
19,057,230
21,603,980
20,172,151
17,001,682
16,848,905
16,517,301
34,841,336
53,119,509
16,087,789
15,027,950
12,391,620
9,279,222
7,806,258
19,705,818
20,828,531
20,375,890
190,172,401
145,800,423
148,729,027
2004 2003
$ 33,250,080 $24,393,550
17,140,884 23,425,320
16,610,279 13,602, 869
25,698,369 23,440,376
16,285,163 12,667,703
7,469,609 7,235,575
17,405,099 12,510,457
133,859,483 117,275, 850
2,010,145
1,885,693
1,946,407
1,908,620 2,100,144
7,152,633
5,787,358
2,481,249
702,987 -
9,162,778
7,673,051
4,427,656
2,611,607 2,100,144
199,335,179
153,473,474
153,156,683
136,471,090 119,375,994
746,341
612,988
867,945
165,206
238,339
1,242,344
950,340
1,136,856
1,104,284
879,101
393,119
157,346
377,478
377,630
375,123
4,449,690
5,470,174
8,011,741
10,476,124
8,162,289
2,798,329
7,954,213
2,119,111
5,245,302
2,156,368
4,21.2,904
3,557,333
2,509,256
2,447,436
2,315,889
8,189,642
9,337,299
9,208,789
16,615,891
7,608,374
67,921,255
34,408,882
8,314,267
22,115,926
6,590,448
89,953,624
62,448,575
32,545,443
58,547,799
28,325,931
498,706
554,609
497,435
529,725
546,870
9,052,392
5,795,469
3,680,722
312,808
-
9,551,098
6,350,078
4,178,157
842,533
546,870
99,504,722
68,798,653
36,723,600
59,390,332
28,872,801
204
Net revenues (expenses):
Governmental activities
Business -type activities
Total net revenues (expenses)
General revenues and other changes in net assets:
Governmental activities:
Taxes:
Property taxes
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses and building permits
Motor vehicle in lieu, unrestricted
Use of money and property
Other general revenues
(Loss)/gain on disposition of capital assets
Loss on sale of land held for resale
Transfers
Total governmental activities
Business -type activities:
Admission taxes
Use of money and property
Other general revenues
Loss on disposition of capital assets
Transfers
Total business -type activities
Total primary government
Changes in net assets:
Governmental activities
Business -type activities
Total primary government
CITY OF RANCHO CUCAMONGA
Statement of Activities (Condensed)
Last Five Fiscal Years
(accrual basis of accounting)
Fiscal Year
(Continued)
2007 2006 2005 2004 2003
(100,218,777) (83,351,848) (116,183,584) (75,311,684) (88,949,919)
388,320 (1,322,973) (249,499) (1,769,074) (1,553,274)
(99,830,457) (84,674,821) (116,433,083) (77,080,758) (90,503,193)
140,516,465
118,431,406
87,090,523
78,057,324
60,930,922
1,745,060
628,991
191,207
254,538
143,739
26,714,718
27,378,940
21,631,153
16,398,011
15,085,717
7,965,992
7,369,620
6,289,730
5,535,183
5,523,224
4,307,742
3,890,016
4,835,514
5,055,660
4,362,897
996,688
1,123,537
13,797,086
6,515,014
8,483,842
28,788,295
16,707,137
18,572,290
8,805,041
11,262,468
5,738,325
4,809,611
3,807,373
5,186,203
4,566,670
-
(632,922)
26,440
(312,458)
65,834
-
-
(9,025,897)
-
(1,719,160)
(557,890)
(1,606,050)
(10,883,294)
(625,171)
215,054,125
179,148,446
154,635,266
105,5 85,325
109,800,142
23,881
9,550
19,742
26,883
23,954
254,344
200,335
223,885
178,753
167,361
15,562
13,626
11,487
13,915
12,728
-
-
-
-
(7,507)
1,719,160
557,890
1,606,050
10,883,294
625,171
2,012,947
781,401
1,861,164
11,102,845
821,707
217,067,072
179,929,847
156,496,430
116,688,170
110,621,849
114,835,348 95,796,598 38,451,682
2,401,267 (541,572) 1,611,665
$ 117,236,615 $ 95,255,026 $ 40,063,347
30,273,641 20,850,223
9,333,771 (731,567)
$ 39,607,412 $20,118,656
The City of Rancho Cucamonga implemented GASB 34 for the fiscal year ended June 30, 2003. Information prior to the
implementation of GASB 34 is not available.
205
CITY OF RANCHO CUCAMONGA
Fund Balances of Governmental Funds
Last Five Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2007 2006 2005 2004 2003
General fund:
Reserved
$
17,878,512
$
13,927,950
$ 15,126,963
$ 11,629,652
$ 31,398,193
Unreserved
77,139,039
73,029,344
61,834,024
58,063,058
44,223,843
Total general fund
$
95,017,551
$
86,957,294
$ 76,960,987
$ 69,692,710
$ 75,622,036
All other governmental funds:
Reserved
$
181,563,287
$
117,714,655
$ 124,668,088
$101,773,597
$103,954,678
Unreserved, reported in:
Special revenue funds
45,911,910
53,959,047
39,666,462
43,806,876
32,387,969
Capital projects funds
96,985,959
129,186,661
144,300,892
209,888,139
110,649,189
Debt service funds
100,183,068
64,593,304
49,412,434
36,818,337
37,225,678
Total all other governmental funds
$
424,644,224
$
365,453,667
$ 358,047,876
$ 392,286,949
$ 284,217,514
The City of Rancho Cucamonga has elected to show only five years of data for this schedule.
1:
CITY OF RANCHO CUCAMONGA
Changes in Fund Balances of Governmental Funds
Last Five Fiscal Years
(modified accrual basis of accounting)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Proceeds from non -committal debt
Contributions
Miscellaneous
Total revenues
Expenditures
Current:
General government
Public safety
Public safety -fire protection
Engineering and public works
Community development
Community services
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Debt issuance cost
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources (uses):
Transfers in
Transfers out
Long-term debts issued
Premium on long-term debts issued
Gain on sale of fixed assets
Loss on sale of land held for resale
Total other financing
sources (uses)
Net change in fund balances
Debt service as a percentage of
noncapital expenditures
Fiscal Year
2007 2006 2005 2004 2003
$176,903,728 $152,502,083 $ 113,942,930 $100,482,113 $81,911,544
4,479,101
3,890,016
4,835,514
5,055,660
4,362,897
12,123,472
20,530,213
23,881,601
26,348,063
15,861,988
10,808,207
10,645,020
7,814,531
8,581,890
7,835,206
24,425,510
11,787,418
13,961,117
5,060,744
10,852,488
1,015,139
871,277
1,089,343
1,066,590
867,990
13,181,438
23,834,796
10,497,490
17,456,333
9,508,900
47,467,127
8,672,914
-
-
-
294,836
484,612
157,276
14,410,325
248,463
5,975,438
4,989,448
6,332,794
4,063,410
4,397,953
296,673,996
238,207,797
182,512,596
182,525,128
135,847,429
36,465,738
37,304,593
33,252,219
30,100,380
23,521,443
25,808,081
22,692,237
18,718,776
15,373,353
15,498,080
20,720,658
18,964, 948
16,548,920
14,966,408
13,3 04,254
15,626,770
14,719,435
13,560,413
12,412,987
19,723,420
53,028,611
15,254,966
14, 503,251
12,907,073
12,206,045
11,693,666
8,900,046
7,059,052
5,941,578
6,682,511
34,297,573
77,426,305
79,560,931
63,406,390
25,703,569
7,798,925 7,658,097 4,646,588 57,628,362 6,466,388
19,828,904 20,922,421 20,069,910 16,354,837 15,543,605
- - - 4,087,476 -
225,268,926 223,843,048 207,920,060 233,178,844 138,649,315
71,405,070 14,364,749 (25,407,464) (50,653,716) 2,801,886}
21,480,334 6,479,847
(23,199,494) (7,037,737)
732,457 -
11,658,124 10,926,010 29,412,254
(13,264,174) (21,809,304) (30,037,425)
- 165,680,000 -
- 4,776,363 -
- 163,578 -
- (9,025,897) -
(986,703) (557,890) (1,606,050) 150,710,750 (625,171)
$ 70,418,367 $ 13,806,859 $ (27,013,514) $100,057,034 $ (3,427,057)
14.47% 19.52% 19.26% 45.99% 19.49%
207
CITY OF RANCHO CUCAMONGA
Assessed Value and Estimated Actual Value of Taxable Property
(in thousands of dollars)
Fiscal Year
Ended
June 30
Secured
Unsecured
Less:
Exemptions
Taxable
Assessed
Value
Total
Direct Tax
Rate
1998
6,459,561
590,607
-
7,050,168
0.41930%
1999
6,677,077
637,687
-
7,314,764
0.41817%
2000
6,951,429
683,934
-
7,635,363
0.41094%
2001
7,387,507
730,449
-
8,117,956
0.41906%
2002
8,152,244
717,858
-
8,870,102
0.42442%
2003
9,111,167
753,737
-
9,864,904
0.43161%
2004
10,307,843
793,418
-
11,101,261
0.43815%
2005
11,771,189
765,065
-
12,536,254
0.43603%
2006
13,934,150
900,275
112,415
14,722,010
0.45051%
2007
16,618,860
1,004,845
133,237
17,490,468
0.46645%
NOTES:
1. In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total
maximum rate of 1%, based upon the assessed value of the property being taxed. Each year,
assessed value of property may be increased by an "inflation factor" (limited to a maximum increase
of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner.
At that point, the new assessed value is reassessed at the purchase price of the property sold. The
assessed valuation data shown above represents the only data currently available with respect to the
actual market value of taxable property and is subject to the limitations described above.
2. Prior to the fiscal year ended June 30, 2006, the assessed value figures are net of exemptions.
Data Source: San Bernardino County Assessor 1997/98 - 2006/07; HdL, Coren & Cone
208
CITY OF RANCHO CUCAMONGA
Direct and Overlapping Property Tax Rates4
(Rate per $100 of taxable value)
Last Five Fiscal Years
Notes:
1. General fund tax rates are representative and based upon the direct and overlapping rates for the largest
general fund tax rate area (TRA) by net taxable value.
2. RDA rate is based on the largest RDA tax rate area (TRA) and includes only rates from indebtedness
adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only
to the incremental property values.
3. Total Direct Rate is the weighted average of all individual direct rates for the City of Rancho Cucamonga.
4. In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount.
This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to
the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values
for the payment of any voter approved bonds.
Data Source: San Bernardino County Assessor 2002/03 - 2006/07 Tax Rate Table; HdL, Coren & Cone
209
Fiscal Year
2007
2006
2005
2004
2003
Four Year Detail of Rates producing
Revenue for City
and Associated Redevelopment Agencies
City General Fund Direct Rates 1
City Share of 1% levy per Prop 13
0.05190
0.05190
0.05190
0.05190
0.05190
Debt Rate(s)
0.00000
0.00000
0.00000
0.00000
0.00000
Total City Rates
0.05190
0.05190
0.05190
0.05190
0.05190
RDA Incremental Rate
Prop 13 1% + applicable voter
approved debt
1.00470
1.00520
1.00580
1.00610
1.00670
Total Direct Rate3
0.46645
0.45051
0.43603
0.43815
0.43161
Four Year Detail of all Taxpayer Rates for Largest
General Fund Tax Rate Area
Agency
City of Rancho Cucamonga
0.05190
0.05190
0.05190
0.05190
0.05190
Alta Loma Elementary
0.15092
0.15092
0.15092
0.15092
0.15092
Chaffey Community College
0.04384
0.04384
0.04384
0.04384
0.04384
Chaffey High School
0.15864
0.15864
0.15864
0.15864
0.15864
Chino Basin Municipal Water Dist.
0.04557
0.04557
0.04557
0.04557
0.04557
County General Fund
0.15267
0.15267
0.15267
0.15267
0.15267
County Superintendent
0.00950
0.00950
0.00950
0.00950
0.00950
ERAF
0.23106
0.23106
0.23106
0.23106
0.23106
Flood Control Zone 1
0.02668
0.02668
0.02668
0.02668
0.02668
Flood Control Zone 7
0.00190
0.00190
0.00190
0.00190
0.00190
Inland Empire West Resource
Conservation District
0.00058
0.00058
0.00058
0.00058
0.00058
Rancho Cucamonga Fire District
0.12674
0.12674
0.12674
0.12674
0.12674
Total Prop. 13 Rate
1.00000
1.00000
1.00000
1.00000
1.00000
Alta Loma Elementary
-
0.04180
0.04600
0.03460
0.05170
Chaffey Community College
0.01670
0.02930
0.01080
0.01390
0.01080
Chaffey Union High School
0.01930
0.02260
0.02640
0.02940
0.04510
Metropolitan Water Agency -Mid -Valley
0.00470
0.00520
0.00580
0.00610
0.00670
Total Voter Approved Rate
0.04070
0.09890
0.08900
0.08400
0.11430
Total Tax Rate
1.04070
1.09890
1.08900
1.08400
1.11430
Notes:
1. General fund tax rates are representative and based upon the direct and overlapping rates for the largest
general fund tax rate area (TRA) by net taxable value.
2. RDA rate is based on the largest RDA tax rate area (TRA) and includes only rates from indebtedness
adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only
to the incremental property values.
3. Total Direct Rate is the weighted average of all individual direct rates for the City of Rancho Cucamonga.
4. In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount.
This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to
the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values
for the payment of any voter approved bonds.
Data Source: San Bernardino County Assessor 2002/03 - 2006/07 Tax Rate Table; HdL, Coren & Cone
209
CITY OF RANCHO CUCAMONGA
Principal Property Taxpayers
Current Year and Nine Years Ago
Taxnaver
EQR On Fourth LLC
Frito Lay North America, Inc.
Homecoming I At Terra Vista LLC
Catellus Development Corporation
PPF MF 9200 Milliken Ave Limited Partnership
Butcher Preston Trust
Ari AOB 29 LLC
Gruma Corporation
Wal Mart Stores, Inc
T Napf Meritage Ownership LLC
Western Land Properties
General Dynamics Properties, Inc
BHP Coated Steel Corporation
Recot, Inc.
West Coast Liquidators
Tamco
TBC Rancho Cucamonga I, Inc.
Lewis Development Company
Schlosser Forge Company
2007
Percent of
Total City
Assessed Assessed
Value Value
$ 89,950,391
86,293,518
84,032,356
79,764,759
72,068,050
68,988,923
66,505,000
63,845,291
58,243,635
56,887,681
0.51%
0.49%
0.48%
0.46%
0.41%
0.39%
0.38%
0.37%
0.33%
0.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
1998
Percent of
Total City
Assessed Assessed
Value Value
$ 726,579,604 4.15% 617,636,169 8.69%
Source: San Bernardino County Assessor; HdL Coren & Cone
210
0.00%
-
0.00%
-
0.00%
0.00%
0.00%
-
0.00%
0.00%
61,927,957
0.88%
-
0.00%
0.00%
109,191,859
1.55%
103,515,844
1.47%
70,265,905
1.00%
53,805,637
0.76%
50,982,351
0.72%
46,675,972
0.66%
33,621,486
0.48%
40,023,722
0.57%
30,034,912
0.43%
$ 726,579,604 4.15% 617,636,169 8.69%
Source: San Bernardino County Assessor; HdL Coren & Cone
210
CITY OF RANCHO CUCAMONGA
Property Tax Levies and Collections
Last Ten Fiscal Years
NOTE:
The amounts presented include City property taxes and Redevelopment Agency tax
increment. This schedule also includes amounts collected by the City and Redevelopment
Agency that were passed -through to other agencies.
'Data provided by the San Bernardino County Assessor's Office 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 Assessor
211
Collected within the
Fiscal
Taxes Levied
Fiscal Year
of Levy
Collections in
Total Collections to Date
Year Ended
for the
Percent
Subsequent
Percent
June 30
Fiscal Year
Amount
of Levy
Yearsl
Amount
of Levy
1998
27,672,066
26,274,439
94.95%
N/A
26,274,439
94.95%
1999
29,171,777
27,653,602
94.80%
N/A
27,653,602
94.80%
2000
30,520,742
29,018,459
95.08%
N/A
29,018,459
95.08%
2001
33,362,558
32,401,099
97.12%
N/A
32,401,099
97.12%
2002
37,044,883
36,209,613
97.75%
N/A
36,209,613
97.75%
2003
41,370,392
41,367,297
99.99%
N/A
41,367,297
99.99%
2004
47,952,098
46,980,688
97.97%
N/A
46,980,688
97.97%,
2005
54,127,529
52,957,183
97.84%
N/A
52,957,183
97.84%
2006
66,040,919
65,275,661
98.84%
N/A
65,275,661
98.84%
2007
80,026,153
79,931,681
99.88%
N/A
79,931,681
99.88%
NOTE:
The amounts presented include City property taxes and Redevelopment Agency tax
increment. This schedule also includes amounts collected by the City and Redevelopment
Agency that were passed -through to other agencies.
'Data provided by the San Bernardino County Assessor's Office 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 Assessor
211
CITY OF RANCHO CUCAMONGA
Principal Sales Tax Remitters
Current Year and Nine Years Ago
W&A
Business Name
Business Category
Ameron International Corp.
Contractors
Apple Computer
Office Equipment
Best Buy
Electronics/Appliance Stores
Chevron
Service Stations
Circuit City
Electronics/Appliance Stores
Costco
Discount Department Stores
Day Creek AM PM
Service Stations
Home Depot
Lumber/Building Materials
JC Penney
Department Stores
Kayo Oil Company
Service Stations
Living Spaces Furniture
Home Furnishings
Lowes
Lumber/Building Materials
Macys
Department Stores
Mervyns
Department Stores
Novartis Animal Health
Health/Medical
Rancho Mobil
Service Stations
Sears Grand
Department Stores
Shell/Texaco
Service Stations
Southwire Company
Light Industrial/Printers
Tamco
Heavy Industrial
Target
Discount Department Stores
Wal Mart
Discount Department Stores
Walters Wholesale Electric
Plumbing/Electrical Supplies
West End Material Supply
Lumber/Building Materials
Wickes
Home Furnishings
1998
Business Name
Business Category
Albertson's
Grocery Stores Liquor
Am Pm Mini Mart
Service Stations
Ameron International Corp.
Contractors
Astro Office Products
Office Equipment
Best Buy
Electronics/Appliance Stores
Chili's
Restaurants Liquor
Circle K
Grocery Stores Beer/Wine
Circuit City
Electronics/Appliance Stores
Claim Jumper
Restaurants Liquor
Costco
Discount Department Stores
Graphic Controls
Light Industrial Printers
Home Depot
Lumber/Building Materials
Mervyns
Department Stores
Montgomery Ward
Department Stores
Office Depot
Office Supplies/Furniture
Proficient Food
Farm Products/Equipment
Rancho Mobil
Service Stations
S W School Supply
Office Supplies/Fumiture
Sehulster Tunnels Pre Con
Heavy Industrial
Stater Bros.
Grocery Stores Liquor
Tamco
Heavy Industrial
Target
Discount Department Stores
Varian Associates
Electrical Equipment
Vons
Grocery Stores Liquor
Wal Mart
Discount Department Stores
Source: Hinderliter, de Llamas & Associates; State Board of Equalization
212
CITY OF RANCHO CUCAMONGA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Fiscal Year
Ended
June 30
Governmental Activities
General Tax
Obligation Allocation
Bonds Bonds 1 Loans
Total
Governmental
Activities
1998
- 144,460,000
15,727,369
160,187,369
1999
- 141,510,000
14,733,983
156,243,983
2000
- 146,875,000
13,475,928
160,350,928
2001
- 143,050,000
12,284,935
155,334,935
2002
- 214,140,000
24,696,887
238,836,887
2003
- 210,555,000
21,865,499
232,420,499
2004
- 320,180,000
20,342,137
340,522,137
2005
- 317,135,000
18,740,549
335,875,549
2006
- 311,005,000
17,212,452
328,217,452
2007
- 304,685,000
23,183,972
327,868,972
NOTES:
Details regarding the City's outstanding debt can be found in the notes to the financial
statements
1 The City issued over $165 million of new tax allocation bonds in 2004, $74 million in 2002
and $54 million in 2000 with a defeasance of $47 million. Additionally, a developer loan
in the amount of $13 million was added in 2002.
2 This ratio is calculated using personal income and population for the prior calendar year.
213
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
- - - 160,187,369
5.86%
1,380
- - - 156,243,983
5.20%
1,319
- - - 160,350,928
5.04%
1,316
- - - 155,334,935
4.72%
1,237
- - - 238,836,887
7.11%
1,800
- - - 232,420,499
6.52%
1,695
- - - 340,522,137
8.69%
2,322
- - - 335,875,549
7.76%
2,170
- - - 328,217,452
6.82%
2,028
- - - 327,868,972
6.42%
1,923
214
CITY OF RANCHO CUCAMONGA
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(In Thousands, except Per Capita)
General bonded debt is debt payable with governmental fund resources and general obligation bonds
recorded in enterprise funds (of which, the City has none).
1 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.
215
Outstanding
General Bonded Debt
Fiscal Year
General
Tax
Percent of
Percentage
Ended
Obligation
Allocation
Assessed
of Personal
Per
June 30
Bonds
Bonds
Total
Value 1
Income 2
Capita 2
1998
-
144,460
144,460
1.42%
5.28%
1,245
1999
-
141,510
141,510
1.32%
4.71%
1,195
2000
-
146,875
146,875
1.28%
4.62%
1,205
2001
-
143,050
143,050
1.16%
4.35%
1,139
2002
-
214,140
214,140
1.61%
6.38%
1,614
2003
-
210,555
210,555
1.43%
5.90%
1,536
2004
-
320,180
320,180
1.95%
8.17%
2,183
2005
-
317,135
317,135
1.74%
7.32%
2,049
2006
-
311,005
311,005
1.49%
6.46%
1,922
2007
-
304,685
304,685
1.29%
5.96%
1,787
General bonded debt is debt payable with governmental fund resources and general obligation bonds
recorded in enterprise funds (of which, the City has none).
1 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.
215
CITY OF RANCHO CUCAMONGA
Direct and Overlapping Debt
June 30, 2007
City Assessed Valuation
$ 17,490,468
Redevelopment Agency Incremental Valuation
7,614,724
Adjusted Assessed Valuation
$ 9,875,744
City
Percentage
Total
Share of
Applicable '
Debt 6/30/07
Debt
Overlapping Tax and Assessment Debt:
Metropolitan Water District
0.608%
$ 359,115,000
$ 2,183,419
Chaffey Community College District
20.217%
184,369,966
37,274,076
Chaffey Joint Union High School District
41.664%
108,810,000
45,334,598
Alta Loma School District
98.684%
24,449,873
24,128,113
Central School. District
96.344%
13,514,342
13,020,258
Etiwanda School District CFD Nos. 1, 2 & 3
100.000%
11,205,000
11,205,000
Etiwanda School District CFD No. 7
21.530%
13,465,000
2,899,015
Etiwanda School District CFD No. 8
68.006%
7,045,000
4,791,023
Etiwanda School District CFD No. 9
70.844%
10,000,000
7,084,400
Etiwanda School District Rancho Etiwanda Public Facilities
Authority CFD No. 1
90.690%
18,705,000
16,963,565
Fontana Unified School District
0.511%
141,229,612
721,683
Upland Unified School District
0.447%
31,971,279
142,912
City of Rancho Cucamonga CFD's
100.000%
107,530,000
107,530,000
City of Rancho Cucamonga 1915 Act Bonds
100.000%
4,595,000
4,595,000
Total overlapping tax and assessment debt
1,036,005,072
277,873,062
Direct and Overlapping General Fund Debt
San Bernardino County General Fund Obligations
9.111%
833,965,000
75,982,551
San Bernardino County Pension Obligations
9.111%
738,425,591
67,277,956
San Bernardino County Flood Control Dist General Fund Oblig
9.111%
127,625,000
11,627,914
Chaffey Community College District Certificates of Participation
20.217%
2,620,000
529,685
Chaffey Joint Union HS District Certificates of Participation
41.664%
1,010,000
420,806
Cucamonga School District Certificates of Participation
32.827%
12,940,000
4,247,814
Fontana School District Certificates of Participation
0.511%
49,910,000
255,040
Upland School District Certificates of Participation
0.447%
5,555,000
24,831
City of Rancho Cucamonga General Fund Debt
100.000%
-
-
West Valley Vector Control District Certificates of Participation
26.574%
4,100,000
1,089,534
Total direct and overlapping general fund debt
1,776,150,591
161,456,131
Total overlapping debt
$ 2,812,155,663
439,329,193
City direct debt
327,868,972
Total direct and overlapping debt
$ 767,198,165
Notes:
For debt repaid with property taxes, the percentage of overlapping debt applicable
is estimated using taxable assessed
property values. Applicable percentages were estimated by determining the portion of another governmental unit's
taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value.
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This
schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents
and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay
long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However,
this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each
overlapping government.
Source: California Municipal Statistics, Inc.; HdL, Coren & Cone
216
Debt limit
Total net debt applicable to limit
CITY OF RANCHO CUCAMONGA
Legal Debt Margin Information
Last Ten Fiscal Years
Fiscal Year
2007 2006 2005 2004
$ 370,340,380 $ 321,072,427 $ 280,523,308 $ 247,538,676
Legal debt margin $ 370,340,380 $ 321,072,427 $ 280,523,308 $ 247,538,676
Total net debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0%
Legal Debt Margin Calculation for Fiscal Year 2007:
Assessed value $ 9,875,743,475
Debt limit (3.75% of assessed value) 370,340,380
Debt applicable to limit:
General obligation bonds -
Legal debt margin $ 370,340,380
The Government Code of the State of California provides for a legal debt limit of 15% of gross
assessed valuation. However, this provision was enacted when assessed valuation was
based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel
is now assessed at 100% of market value (as of the most recent change in ownership
for that parcel). Although the statutory debt limit has not been amended by the State since this
change, the percentages presented in the above computations have been proportionately
modified to 3.75% (25% of 15%) for the purpose of this calculation in order to be consistent
with the computational effect of the debt limit at the time of the state's establishment of the limit.
Source: California Municipal Statistics, City of Rancho Cucamonga
217
Fiscal Year
2003 2002 2001 2000 1999 1998
$ 222,613,544 $ 203,025,995 $ 187,893,846 $ 179,356,402 $ 171,780,535 $ 167,562,365
$ 222,613,544 $ 203,025,995 $ 187,893,846 $ 179,356,402 $ 171,780,535 $ 167,562,365
0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
218
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.
1 Tax increment figures are net of related pass-through payments.
219
Tax Allocation Bonds
Fiscal Year
Ended
Tax
Debt Service
June 30
Increment I
Principal
Interest
Coverage
1998
23,422
2,815
8,473
2.07
1999
23,673
2,950
8,337
2.10
2000
24,848
1,865
4,853
3.70
2001
25,956
3,825
7,371
2.32
2002
31,907
2,990
9,216
2.61
2003
36,139
3,585
10,878
2.50
2004
40,922
3,830
10,728
2.81
2005
45,909
3,045
14,397
2.63
2006
59,003
6,130
14,814
2.82
2007
71,985
6,320
14,577
3.44
Note: Details regarding the city's outstanding debt can be found in the
notes to the financial statements.
1 Tax increment figures are net of related pass-through payments.
219
CITY OF RANCHO CUCAMONGA
Demographic and Economic Statistics
Last Ten Calendar Years
NOTE:
The unemployment rate for the City of Rancho Cucamonga was not available for
calandar years 1997 through 1999. Unemployment rates for San Bernardino County
were available for this period of time. However, management believes it would be
misleading to mix County data with City data.
Sources: (1) State Department of Finance
(2) Redevelopment Agency
(3) State of California Employment Development Department
220
Per
Personal
Capita
Unemployment
Calendar
Population
Income
Personal
Rate
Year
(1)
(in thousands) (2)
Income (2)
(3)
1997
116,045
$ 2,733,904
$ 23,559
N/A
1998
118,432
3,001,896
25,347
N/A
1999
121,840
3,179,658
26,097
N/A
2000
125,585
3,291,457
26,209
2.6%
2001
132,663
3,358,231
25,314
3.3%
2002
137,119
3,566,054
26,007
3.7%
2003
146,666
3,920,529
26,731
3.5%
2004
154,780
4,330,435
27,978
3.2%
2005
161,830
4,814,281
29,749
2.8%
2006
170,479
5,110,790
29,979
2.8%
NOTE:
The unemployment rate for the City of Rancho Cucamonga was not available for
calandar years 1997 through 1999. Unemployment rates for San Bernardino County
were available for this period of time. However, management believes it would be
misleading to mix County data with City data.
Sources: (1) State Department of Finance
(2) Redevelopment Agency
(3) State of California Employment Development Department
220
CITY OF RANCHO CUCAMONGA
Principal Employers
Current Year and Four Years Ago
2007
2003
"Total Employment" as used above represents the total employment of all employers located within City limits.
Source: Redevelopment Agency; City Finance Department; State of California, EDD
221
Percent of
Percent of
Number of
Total
Number of
Total
Employer
Employees
Rank
Employment
Employees
Rank
Employment
Chaffey Community College
1,516
1
1.87%
475
8
0.87%
Etiwanda School District
1,267
2
1.56%
933
1
1.71%
Amphastar Pharmaceuticals
880
3
1.09%
-
-
-
City of Rancho Cucamonga
842
4
1.04%
705
3
1.29%
Southern California Edison
800
5
0.99%
450
9
0.82%
Alta Loma School District
750
6
0.92%
850
2
1.55%
Mercury Insurance Company
606
7
0.75%
-
-
-
West Coast Liquidators
565
8
0.70%
-
-
-
Frito-Lay, Inc.
561
9
0.69%
600
4
1.10%
CMC Steel Fabricators
517
10
0.64%
-
-
-
Mission Foods
-
-
-
573
5
1.05%
C. W. Construction
-
-
-
550
6
1.01%
Central School District
-
-
-
520
7
0.95%
Wal-Mart Stores, Inc
-
-
-
445
10
0.81%
"Total Employment" as used above represents the total employment of all employers located within City limits.
Source: Redevelopment Agency; City Finance Department; State of California, EDD
221
Function
CITY OF RANCHO CUCAMONGA
Full-time and Part-time City Employees
by Function
Last Three Fiscal Years
Full -Time and Part-time
Employees as of June 30
2007 2006 2005
General government
105
84
70
Public safety 1
112
103
137
Engineering and public works
215
207
189
Community development
53
51
47
Community services
255
210
198
Library
94
68
58
Redevelopment
8
6
6
Total
842 729 705
NOTES:
1 Police services provided by San Bernardino County with 132 sworn and 40 non -sworn
employees for 2007. Effective 2006, crossing guards were contracted with a private
company and are no longer part-time employees of the City.
Source: City Finance Department
222
General government:
Building permits issued
Building inspections conducted
Police:
Arrests
Parking citations issued
Traffic citations issued
Fire:
Number of emergency calls
Inspections
Public works:
Number of potholes repaired
Parks and recreation:
Number of recreation classes
Number of facility rentals
Library:
Volumes in collection
Total volumes borrowed
Municipal utility:
Number of customers
Peak demand (MW)
Source: Various City departments
CITY OF RANCHO CUCAMONGA
Operating Indicators
. by Function
Last Three Fiscal Years
223
Fiscal Year
2007 2006 2005
3,907
4,763
5,587
52,185
82,166
85,225
5,379
5,306
5,608
4,492
3,846
3,508
17,980
16,395
16,987
11,704
11,430
10,855
2,736
2,035
2,774
1,074
1,107
2,402
3,524
2,866
2,315
2,370
1,598
824
257,629
215,606
181,029
931,031
715,431
737,635
425
375
225
14
11
8
Police:
Stations
Patrol units
Fire:
Fire stations
Public works:
Streets (miles)
Streetlights
Traffic signals
Parks and recreation:
Parks
Acreage
Community centers
Source: Various City departments
CITY OF RANCHO CUCAMONGA
Capital Asset Statistics
by Function
Last Three Fiscal Years
224
Fiscal Year
2007 2006 2005
1
1
1
56
52
48
6
6
6
521
511
499
12,232
12,127
11,954
189
182
170
28
28
26
322
322
307
6
5
5