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Brea Blvd., Suite 203 Brea, CA 92821 Phone: 714.672.0022 An Association of Independent Accounting Firms 7RWKH+RQRUDEOH0D\RUDQG0HPEHUVRIWKH&LW\&RXQFLO &LW\RI5DQFKR&XFDPRQJD&DOLIRUQLD Opinions ,Q RXU RSLQLRQ WKH ILQDQFLDO VWDWHPHQWV UHIHUUHG WR DERYH SUHVHQW IDLUO\ LQ DOO PDWHULDO UHVSHFWV WKH UHVSHFWLYHILQDQFLDOSRVLWLRQRIWKHJRYHUQPHQWDODFWLYLWLHVWKHEXVLQHVVW\SHDFWLYLWLHVHDFKPDMRUIXQG DQG WKH DJJUHJDWH UHPDLQLQJ IXQG LQIRUPDWLRQ RI WKH &LW\ RI 5DQFKR &XFDPRQJD &DOLIRUQLD DV RI -XQHDQGWKHUHVSHFWLYHFKDQJHVLQILQDQFLDOSRVLWLRQDQGZKHUHDSSOLFDEOHFDVKIORZVWKHUHRI IRUWKH\HDUWKHQHQGHGLQDFFRUGDQFHZLWKDFFRXQWLQJSULQFLSOHVJHQHUDOO\DFFHSWHGLQWKH8QLWHG6WDWHV RI$PHULFD Change in Accounting Principle $VGLVFXVVHGLQ1RWHWRWKHILQDQFLDOVWDWHPHQWVLQWKH&LW\DGRSWHGQHZDFFRXQWLQJJXLGDQFH GASBS No. 75, Accounting and Financial Reporting for Post-Employment Benefits Other Than Pensions 2XURSLQLRQLVQRWPRGLILHGZLWKUHVSHFWWRWKLVPDWWHU Other Matters Required Supplementary Information $FFRXQWLQJSULQFLSOHVJHQHUDOO\DFFHSWHGLQWKH8QLWHG6WDWHVRI$PHULFDUHTXLUHWKDWWKHPDQDJHPHQW¶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¶VUHVSRQVHVWRRXULQTXLULHVWKHEDVLFILQDQFLDOVWDWHPHQWV DQGRWKHUNQRZOHGJHZHREWDLQHGGXULQJRXUDXGLWRIWKHEDVLFILQDQFLDOVWDWHPHQWV:HGRQRWH[SUHVV DQRSLQLRQRUSURYLGHDQ\DVVXUDQFHRQWKHLQIRUPDWLRQEHFDXVHWKHOLPLWHGSURFHGXUHVGRQRWSURYLGHXV ZLWKVXIILFLHQWHYLGHQFHWRH[SUHVVDQRSLQLRQRUSURYLGHDQ\DVVXUDQFH Other Information 2XUDXGLWZDVFRQGXFWHGIRUWKHSXUSRVHRIIRUPLQJRSLQLRQVRQWKHILQDQFLDOVWDWHPHQWVWKDWFROOHFWLYHO\ FRPSULVH WKH &LW\¶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o the Honorable Mayor and Members of the City Council City of Rancho Cucamonga, California The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 19, 2018 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of the effectiveness of the City’s internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance. 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IURP)LVFDO<HDU/LNHWKH)LUH'LVWULFW/LEUDU\UHYHQXHVDUHSULPDULO\SURSHUW\WD[UHODWHG  $GGLWLRQDOGHWDLOVUHJDUGLQJWKH&LW\¶VRSHUDWLQJEXGJHWDQGLWVRYHUDOO)LVFDO<HDU$GRSWHG%XGJHW FDQEHIRXQGRQWKH&LW\¶VZHEVLWH4XHVWLRQVRUUHTXHVWVIRULQIRUPDWLRQUHJDUGLQJWKH$GRSWHG%XGJHW VKRXOGEHGLUHFWHGWRWKH)LQDQFH'HSDUWPHQW  &RQWDFWLQJWKH&LW\¶V)LQDQFLDO0DQDJHPHQW  7KLVILQDQFLDOUHSRUWLVGHVLJQHGWRSURYLGHRXUFLWL]HQVWD[SD\HUVFXVWRPHUVLQYHVWRUVDQGFUHGLWRUV ZLWKDJHQHUDORYHUYLHZRIWKH&LW\RI5DQFKR&XFDPRQJD¶VILQDQFHVDQGWRVKRZWKH&LW\¶VDFFRXQWDELOLW\ IRU WKH PRQH\ LW UHFHLYHV  4XHVWLRQV FRQFHUQLQJ DQ\ RI WKH LQIRUPDWLRQ SURYLGHG LQ WKLV UHSRUW RU UHTXHVWV IRU DGGLWLRQDO ILQDQFLDO LQIRUPDWLRQ VKRXOG EH DGGUHVVHG WR WKH )LQDQFH 'HSDUWPHQW DW WKH &LW\RI5DQFKR&XFDPRQJD&LYLF&HQWHU'ULYH5DQFKR&XFDPRQJD&DOLIRUQLD 24 CITY OF RANCHO CUCAMONGA STATEMENT OF NET POSITION Governmental Business-Type Activities Activities Total Assets: Cash and investments 310,424,875$ 19,760,653$ 330,185,528$ Receivables: Accounts, net of allowances 4,782,911 1,550,740 6,333,651 Taxes 7,627,987 - 7,627,987 Notes and loans 149,772,541 337,480 150,110,021 Accrued interest 931,031 61,703 992,734 Other loans 1,627,637 - 1,627,637 Grants 502,739 - 502,739 Internal balances 2,543,404 (2,543,404) - Prepaid costs 1,404,478 7,219 1,411,697 Deposits 50,442 - 50,442 Net pension asset 447,914 23,471 471,385 Land held for resale 4,000,000 - 4,000,000 Restricted assets: Cash with fiscal agent 693,549 - 693,549 Pension rate stabilization program 7,719,889 - 7,719,889 Capital assets, not being depreciated 423,888,190 6,995,012 430,883,202 Capital assets, net of depreciation 395,700,812 26,684,127 422,384,939 Total Assets 1,312,118,399 52,877,001 1,364,995,400 Deferred Outflows of Resources: Deferred OPEB related items 1,054,169 - 1,054,169 Deferred pension related items 29,868,699 946,963 30,815,662 Total Deferred Outflows of Resources 30,922,868 946,963 31,869,831 Liabilities: Accounts payable 14,073,180 975,111 15,048,291 Accrued liabilities 3,447,982 83,414 3,531,396 Unearned revenue 1,349,140 118,626 1,467,766 Deposits payable 61,847 449,278 511,125 Due to other governments 834,179 - 834,179 Due to Successor Agency 305,314 - 305,314 Noncurrent liabilities: Due within one year 6,608,859 - 6,608,859 Due in more than one year 8,361,509 - 8,361,509 Net OPEB liability 291,000 - 291,000 Net pension liability 82,435,718 2,455,896 84,891,614 Total Liabilities 117,768,728 4,082,325 121,851,053 Deferred Inflows of Resources: Deferred pension related items 4,946,395 232,202 5,178,597 Total Deferred Inflows of Resources 4,946,395 232,202 5,178,597 Net Position: Invested in capital assets 819,589,002 33,679,139 853,268,141 Restricted for: Community development projects 174,782,984 -174,782,984 Public safety 792,458 -792,458 Parks and recreation 5,214,608 -5,214,608 Fire protection 35,438,209 -35,438,209 Engineering and public works 60,359,114 -60,359,114 Community services 6,005,810 -6,005,810 Capital projects 32,112,849 -32,112,849 Public benefit - Municipal Utility - 733,900 733,900 Unrestricted 86,031,110 15,096,398 101,127,508 Total Net Position 1,220,326,144$ 49,509,437$ 1,269,835,581$ JUNE 30, 2018 Primary Government See Notes to Financial Statements 25 CITY OF RANCHO CUCAMONGA STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2018 Operating Capital Charges for Contributions Contributions Expenses Services and Grants and Grants Functions/Programs Primary Government: Governmental Activities: General government 31,792,123$ 5,211,429$ 6,000$ -$ Public safety - police 38,576,433 1,525,700 436,871 - Public safety - fire protection 34,557,791 314,507 27,028 - Public safety - animal center 3,263,155 211,865 - - Community development 16,675,413 245,144 931,443 - Community services 19,060,265 3,329,478 554,468 - Engineering and public works 31,573,819 5,896,355 6,889,686 16,584,193 Interest on long-term debt 213,912 - - - Total Governmental Activities 175,712,911 16,734,478 8,845,496 16,584,193 Business-Type Activities: Sports Complex 2,851,970 248,828 - - Municipal Utility 8,419,196 12,317,610 - 90,680 REGIS Connect 104,969 42,930 - - Fiber Optic Network 144,924 58,857 - 588,730 Total Business-Type Activities 11,521,059 12,668,225 - 679,410 Total Primary Government 187,233,970$ 29,402,703$ 8,845,496$ 17,263,603$ General Revenues: Taxes: Property taxes, levied for general purpose Admissions tax Transient occupancy taxes Sales taxes Franchise taxes Motor vehicle in lieu - unrestricted Use of money and property Other Transfers Total General Revenues and Transfers Change in Net Position Net Position at Beginning of Year Restatement of Net Position Net Position at End of Year Program Revenues See Notes to Financial Statements 26 Primary Government Governmental Business-Type Activities Activities Total (26,574,694)$ -$ (26,574,694)$ (36,613,862) - (36,613,862) (34,216,256) - (34,216,256) (3,051,290) - (3,051,290) (15,498,826) - (15,498,826) (15,176,319) - (15,176,319) (2,203,585) - (2,203,585) (213,912) - (213,912) (133,548,744) - (133,548,744) - (2,603,142) (2,603,142) - 3,989,094 3,989,094 - (62,039) (62,039) - 502,663 502,663 - 1,826,576 1,826,576 (133,548,744) 1,826,576 (131,722,168) 85,409,344 - 85,409,344 6,008 62,195 68,203 3,578,006 - 3,578,006 31,478,294 - 31,478,294 7,997,948 - 7,997,948 93,340 - 93,340 5,781,295 390,833 6,172,128 7,955,074 601,075 8,556,149 (676,159) 676,159 - 141,623,150 1,730,262 143,353,412 8,074,406 3,556,838 11,631,244 1,226,519,377 45,277,984 1,271,797,361 (14,267,639) 674,615 (13,593,024) 1,220,326,144$ 49,509,437$ 1,269,835,581$ Net (Expenses) Revenues and Changes in Net Position See Notes to Financial Statements 27 CITY OF RANCHO CUCAMONGA BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2018 General Assets: Cash and investments 92,441,556$ 5,792,153$ 8,397,157$ 64,886,100$ Receivables: Accounts, net of allowances 1,144,610 352,030 168,542 774,121 Taxes 6,847,078 18,441 - 329,145 Notes - - 149,772,541 - Accrued interest 296,339 14,719 28,104 152,624 Other loans 9,911 - - - Grants 10,176 - - - Prepaid costs 312,852 - - 245,574 Deposits 20,000 - - - Due from other funds 711,898 - - - Advances to other funds 16,637,859 - - - Land held for resale - - 4,000,000 - Restricted assets: Cash and investments with fiscal agents - - - - Pension rate stabilization program 2,034,481 - - 5,685,408 Total Assets 120,466,760$ 6,177,343$ 162,366,344$ 72,072,972$ Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable 3,219,952$ 332,968$ -$ 4,224,119$ Accrued liabilities 1,802,942 5,883 - 1,111,627 Unearned revenues 7,500 22,173 - - Deposits payable 42,959 - - - Due to other governments - - - - Due to other funds - - - - Due to Successor Agency 305,314 - - - Advances from other funds - 12,593,504 - 1,875,699 Total Liabilities 5,378,667 12,954,528 - 7,211,445 Deferred Inflows of Resources: Unavailable revenues 6,000 179,751 26,465,647 - Total Deferred Inflows of Resources 6,000 179,751 26,465,647 - Special Revenue Funds Lighting Districts Fire District Housing Successor Agency See Notes to Financial Statements 28 (CONTINUED) CITY OF RANCHO CUCAMONGA BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts, net of allowances Taxes Notes Accrued interest Other 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 Pension rate stabilization program Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Due to Successor Agency Advances from other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Other Total Governmental Governmental Funds Funds 135,625,395$ 307,142,361$ 2,314,488 4,753,791 433,323 7,627,987 - 149,772,541 426,988 918,774 1,617,726 1,627,637 492,563 502,739 56,996 615,422 30,442 50,442 - 711,898 - 16,637,859 - 4,000,000 693,549 693,549 - 7,719,889 141,691,470$ 502,774,889$ 6,115,044$ 13,892,083$ 527,530 3,447,982 1,319,467 1,349,140 18,888 61,847 834,179 834,179 337,150 337,150 - 305,314 - 14,469,203 9,152,258 34,696,898 597,817 27,249,215 597,817 27,249,215 See Notes to Financial Statements 29 CITY OF RANCHO CUCAMONGA BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2018 General Special Revenue Funds Lighting Districts Fire District Housing Successor Agency Fund Balances: Nonspendable: Prepaid costs 312,852 - - 245,574 Deposits 20,000 - - - Other loans 9,911 - - - Advances to other funds 16,637,859 - - - Restricted: Community development projects - - 135,900,697 - Public safety - police - - - - Parks and recreation - - - - Engineering and public works - - - - Capital improvement projects 544,965 - - 2,914,591 Underground utilities - - - - Landscape maintenance - - - - Library services - - - - Information technology 1,101,334 - - - Technology replacement 82,135 - - 23,789 General plan update 1,001,556 - - - Contractual obligation 1,430,211 - -94,317 PERS rate stabilization 2,134,481 - -6,000,408 SB1186 certified access specialist services 56,875 - -- Committed: Law enforcement 8,372,843 - -- Vehicle and equipment replacement - - - 2,660,213 Working capital 4,197,220 - - 16,889,406 City facilities capital repair 29,101,840 - - - Changes in economic circumstances 18,006,176 - - 9,128,022 Employee leave payouts 4,072,335 - - 3,425,536 Self insurance 7,584,947 - - - Fire District facilities capital repair - - - 7,250,000 PASIS worker's compensation tail claims -- -941,976 Assigned: Radio system acquisition 550,697 - -- Communications -- -1,750,495 City infrastructure 12,146,221 - -- Capital projects -- -13,512,116 Sphere of influence issues 1,318,410 - -- Animal Center operations 450,354 - -- Community development projects 1,741,365 - -- Mobile home park program 152,404 - -- Fiber master plan 4,000,680 - -- Continuing operations 54,422 - -25,084 Unassigned - (6,956,936) - - Total Fund Balances 115,082,093 (6,956,936) 135,900,697 64,861,527 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 120,466,760$ 6,177,343$ 162,366,344$ 72,072,972$ See Notes to Financial Statements 30 (CONTINUED) CITY OF RANCHO CUCAMONGA BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2018 Fund Balances: Nonspendable: Prepaid costs Deposits Other loans Advances to other funds Restricted: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Information technology Technology replacement General plan update Contractual obligation PERS rate stabilization SB1186 certified access specialist services Committed: Law enforcement Vehicle and equipment replacement Working capital City facilities capital repair Changes in economic circumstances Employee leave payouts Self insurance Fire District facilities capital repair PASIS worker's compensation tail claims Assigned: Radio system acquisition Communications City infrastructure Capital projects Sphere of influence issues Animal Center operations Community development projects Mobile home park program Fiber master plan Continuing operations Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances Other Total Governmental Governmental Funds Funds 56,996 615,422 30,442 50,442 - 9,911 - 16,637,859 11,473,512 147,374,209 943,598 943,598 5,214,608 5,214,608 51,057,154 51,057,154 28,653,293 32,112,849 10,635,041 10,635,041 17,454,036 17,454,036 6,465,743 6,465,743 - 1,101,334 - 105,924 96,144 1,097,700 -1,524,528 -8,134,889 -56,875 -8,372,843 - 2,660,213 - 21,086,626 - 29,101,840 - 27,134,198 - 7,497,871 - 7,584,947 - 7,250,000 -941,976 -550,697 -1,750,495 -12,146,221 -13,512,116 -1,318,410 -450,354 -1,741,365 -152,404 -4,000,680 -79,506 (139,172) (7,096,108) 131,941,395 440,828,776 141,691,470$ 502,774,889$ See Notes to Financial Statements 31 THIS PAGE INTENTIONALLY LEFT BLANK 32 CITY OF RANCHO CUCAMONGA RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION JUNE 30, 2018 Fund balances of governmental funds 440,828,776$ Amounts reported for governmental activities in the statement of net position are different because: Capital assets net of depreciation have not been included as financial resources in governmental fund activity.813,668,941 Deferred outflows related to pension related items are not included in the governmental fund activity: Contributions made after the measurement date 8,862,739$ Adjustment due to differences in proportions 828,634 Changes in assumptions 16,320,732 Differences between expected and actual experiences 380,689 Differences between actual contributions and the proportionate share of contributions 21,510 Net difference between projected and actual earning on plan investments 3,454,395 29,868,699 Deferred inflows related to pension related items are not included in the governmental fund activity: Changes in assumptions (1,412,513) Differences between expected and actual experiences (3,492,680) Differences between actual contributions and the proportionate share of contributions (41,202) (4,946,395) Deferred outflows related to OPEB related items are not included in the governmental fund activity: Contributions made after the measurement date 998,969 Net difference between projected and actual earning on OPEB plan investments 55,200 1,054,169 Long-term debt, compensated absences and total net pension liability are not included in the governmental fund activity: Advances from Successor Agency (3,953,624) Claims and judgments (3,518,873) Compensated absences (7,497,871) Net OPEB liability (291,000) Net pension liability (82,435,718) (97,697,086) Net pension assets are not available to pay for current-period expenditures and therefore are not reported in the govenmental funds. 447,914 Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity.27,249,215 Internal service funds are used by management to charge the costs of certain activities, such as equipment management, to individual funds. The assets and liabilities of the internal service funds are added to the statement of net position. 9,851,911 Net Position of Governmental Activities 1,220,326,144$ See Notes to Financial Statements 33 CITY OF RANCHO CUCAMONGA STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 General Revenues: Taxes 70,214,951$ 2,086,921$ -$ 39,941,379$ Licenses and permits 4,377,007 - -16,045 Intergovernmental 500,029 - -- Charges for services 3,645,491 - -874 Use of money and property 737,977 (583) 209,221 810,997 Fines and forfeitures 1,536,583 - -152,382 Contributions 103,644 - -- Developer participation - - - - Miscellaneous 3,478,005 1,201,202 1,217,536 1,095,475 Total Revenues 84,593,687 3,287,540 1,426,757 42,017,152 Expenditures: Current: General government 14,363,340 15,290,601 -- Public safety - police 37,546,281 - -- Public safety - fire protection - - - 32,253,688 Public safety - animal center 3,113,889 - - - Community development 4,979,496 - 254,100 - Community services 4,793,457 - -- Engineering and public works 11,744,223 - - - Capital outlay 3,789,064 - -17,998,576 Debt service: Principal retirement 8,292 - - 2,915 Interest and fiscal charges 17,399 90,223 - 92,020 Total Expenditures 80,355,441 15,380,824 254,100 50,347,199 Excess (Deficiency) of Revenues Over (Under) Expenditures 4,238,246 (12,093,284) 1,172,657 (8,330,047) Other Financing Sources (Uses): Transfers in 1,835,545 455,270 -- Transfers out (3,025,210) - -- Sale of capital assets 68,196 - -1,917 Total Other Financing Sources (Uses) (1,121,469) 455,270 - 1,917 Net Change in Fund Balances 3,116,777 (11,638,014) 1,172,657 (8,328,130) Fund Balances: Beginning of year 111,965,316 4,681,078 134,728,040 73,189,657 End of Year 115,082,093$ (6,956,936)$ 135,900,697$ 64,861,527$ Lighting Districts Housing Successor Agency Fire District Special Revenue Funds See Notes to Financial Statements 34 CITY OF RANCHO CUCAMONGA STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Fines and forfeitures Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Public safety - animal center Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Sale of capital assets Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances: Beginning of year End of Year Other Total Governmental Governmental Funds Funds 16,226,349$ 128,469,600$ 246,167 4,639,219 12,460,705 12,960,734 3,594,052 7,240,417 1,762,216 3,519,828 -1,688,965 471,479 575,123 9,924,665 9,924,665 2,170,413 9,162,631 46,856,046 178,181,182 910,970 30,564,911 353,252 37,899,533 27,028 32,280,716 - 3,113,889 10,797,251 16,030,847 9,292,769 14,086,226 7,180,879 18,925,102 19,970,317 41,757,957 7,552 18,759 105 199,747 48,540,123 194,877,687 (1,684,077) (16,696,505) 479,584 2,770,399 (604,288)(3,629,498) -70,113 (124,704) (788,986) (1,808,781) (17,485,491) 133,750,176 458,314,267 131,941,395$ 440,828,776$ See Notes to Financial Statements 35 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, 2018 Net change in fund balances - total governmental funds (17,485,491)$ Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense. Capital outlay 41,757,957$ Depreciation (16,106,527) Contributed capital assets 3,653,103 Loss on disposal of capital assets (1,580,494) 27,724,039 The issuance of long-term debt provides current financial resources to governmental funds, while repayment of principal of long-term debt consumes current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Capital lease principal payments 18,759 Change in claims and judgments payable 895,610 914,369 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.105,983 OPEB obligation 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.553,169 Pension obligation expenses are expenditures in the governmental funds, but reduce the Net Pension Liability in the statement of net position. (4,876,862) Revenues reported as unavailable revenue in the governmental funds are recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity.2,602,715 Internal service funds are used by management to charge the costs of certain activities, such as equipment management, to individual funds. The assets and liabilities of the internal service funds are added to the statement of net position. (1,463,516) Change in Net Position of Governmental Activities 8,074,406$ See Notes to Financial Statements 36 CITY OF RANCHO CUCAMONGA STATEMENT OF NET POSITION PROPRIETARY FUNDS JUNE 30, 2018 Governmental Other Activities- Enterprise Internal Funds Total Service Funds Assets: Current: Cash and investments 100,870$ 19,659,783$-$ 19,760,653$ 3,282,514 $ Receivables: Accounts 51,154 1,494,915 4,671 1,550,740 29,120 Notes and loans - 337,480 - 337,480 - Accrued interest - 61,703 - 61,703 12,257 Prepaid costs - 7,219 - 7,219 789,056 Net pension asset 14,987 8,484 - 23,471 - Total Current Assets 167,011 21,569,584 4,671 21,741,266 4,112,947 Noncurrent: Capital assets - net of accumulated depreciation 14,397,627 13,782,724 5,498,788 33,679,139 5,920,061 Total Noncurrent Assets 14,397,627 13,782,724 5,498,788 33,679,139 5,920,061 Total Assets 14,564,638 35,352,308 5,503,459 55,420,405 10,033,008 Deferred Outflows of Resources: Deferred pension related items 667,607 279,356 - 946,963 - Total Deferred Outflows of Resources 667,607 279,356 - 946,963 - 15,232,245$ 35,631,664$ 5,503,459$ 56,367,368$10,033,008$ Liabilities, Deferred Inflows of Resources and Net Position: Liabilities: Current: Accounts payable 53,509$ 857,483$ 64,119$ 975,111$ 181,097$ Accrued liabilities 59,385 24,029 - 83,414 - Unearned revenues 118,626 - - 118,626 - Deposits payable - 449,278 - 449,278 - Due to other funds - - 374,748 374,748 - Total Current Liabilities 231,520 1,330,790 438,867 2,001,177 181,097 Noncurrent: Advances from other funds 2,168,656 - - 2,168,656 - Net pension liability 1,756,986 698,910 - 2,455,896 - Total Noncurrent Liabilities 3,925,642 698,910 - 4,624,552 - Total Liabilities 4,157,162 2,029,700 438,867 6,625,729 181,097 Deferred Inflows of Resources: Deferred pension related items 165,809 66,393 - 232,202 - Total Deferred Inflows of Resources 165,809 66,393 - 232,202 - Net Position: Invested in capital assets 14,397,627 13,782,724 5,498,788 33,679,139 5,920,061 Restricted for public benefit - Municipal Utility - 733,900 - 733,900 - Unrestricted (3,488,353) 19,018,947 (434,196) 15,096,398 3,931,850 Total Net Position 10,909,274 33,535,571 5,064,592 49,509,437 9,851,911 15,232,245$ 35,631,664$ 5,503,459$ 56,367,368$ 10,033,008$ Total Assets and Deferred Outflows of Resources Total Liabilities, Deferred Inflows of Resources and Net Position Major Funds Business-Type Activities - Enterprise Funds Sports Complex Municipal Utility See Notes to Financial Statements 37 CITY OF RANCHO CUCAMONGA STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2018 Governmental Other Activities- Enterprise Internal Funds Total Service Funds Operating Revenues: Sales and service charges 248,828$ 12,317,610$ 101,787$ 12,668,225$ 349,180$ Rent 327,715 - - 327,715 - Miscellaneous 71,791 524,334 4,950 601,075 - Total Operating Revenues 648,334 12,841,944 106,737 13,597,015 349,180 Operating Expenses: Salaries and benefits 1,551,572 611,733 - 2,163,305 - Maintenance and operations 534,010 6,264,107 98,564 6,896,681 500,978 Contractual services 233,873 691,331 6,405 931,609 225,041 Depreciation expense 507,744 852,025 144,924 1,504,693 1,281,928 Total Operating Expenses 2,827,199 8,419,196 249,893 11,496,288 2,007,947 Operating Income (Loss) (2,178,865) 4,422,748 (143,156) 2,100,727 (1,658,767) Nonoperating Revenues (Expenses): Admissions tax 62,195 - - 62,195 - Interest revenue 3,657 62,564 - 66,221 26,476 Interest expense (24,771) - (3,103) (27,874) (14,165) Total Nonoperating Revenues (Expenses) 41,081 62,564 (3,103) 100,542 12,311 Income (Loss) Before Contributions and Transfers (2,137,784) 4,485,312 (146,259) 2,201,269 (1,646,456) Capital Contributions - 90,680 588,730 679,410 - Transfers in 1,917,299 - - 1,917,299 182,940 Transfers out - (1,241,140) - (1,241,140) - Changes in Net Position (220,485) 3,334,852 442,471 3,556,838 (1,463,516) Net Position: Beginning of Year, as previously reported 11,129,759 29,526,104 4,622,121 45,277,984 11,315,427 Restatements - 674,615 - 674,615 - Beginning of Fiscal Year, as restated 11,129,759 30,200,719 4,622,121 45,952,599 11,315,427 Changes in Net Position (220,485) 3,334,852 442,471 3,556,838 (1,463,516) End of Fiscal Year 10,909,274$ 33,535,571$ 5,064,592$ 49,509,437$ 9,851,911$ Major Funds Business-Type Activities - Enterprise Funds Sports Complex Municipal Utility See Notes to Financial Statements 38 CITY OF RANCHO CUCAMONGA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2018 Governmental Other Activities- Enterprise Internal Funds Total Service Funds Cash Flows from Operating Activities: Cash received from customers and users 369,363$ 12,331,369$136,356$ 12,837,088$349,080$ Cash paid to suppliers for goods and services (1,036,308) (6,924,968) (147,468) (8,108,744)(1,371,739) Cash paid to employees for services (1,449,403) (570,034) - (2,019,437)- Cash received from (payments to) others 71,791 524,334 413,921 1,010,046 - Net Cash Provided (Used) by Operating Activities (2,044,557) 5,360,701 402,809 3,718,953 (1,022,659) Cash Flows from Non-Capital Financing Activities: Cash transfers in 1,917,299 - - 1,917,299 182,940 Cash transfers out - (1,241,140) - (1,241,140) - Admissions tax received 62,195 - - 62,195 - Net Cash Provided (Used) by Non-Capital Financing Activities 1,979,494 (1,241,140) - 738,354 182,940 Cash Flows from Capital and Related Financing Activities: Acquisition and construction of capital assets (29,107) (1,140,580) (494,250) (1,663,937) (781,433) Principal paid on capital debt - - - - (467,470) Interest paid on capital debt - - - - (14,165) Interest paid on interfund financing (24,771) - - (24,771) - Advance from other funds (887,710) - - (887,710)- Net Cash Provided (Used) by Capital and Related Financing Activities (941,588) (1,140,580)(494,250) (2,576,418) (1,263,068) Cash Flows from Investing Activities: Interest received 3,657 33,310 (3,016) 33,951 24,403 Net Cash Provided (Used) by Investing Activities 3,657 33,310 (3,016) 33,951 24,403 Net Increase (Decrease) in Cash and Cash Equivalents (1,002,994) 3,012,291 (94,457) 1,914,840 (2,078,384) Cash and Cash Equivalents at Beginning of Year 1,103,864 16,647,492 94,457 17,845,813 5,360,898 Cash and Cash Equivalents at End of Year 100,870$ 19,659,783$-$ 19,760,653$ 3,282,514$ Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss)(2,178,865)$ 4,422,748$ (143,156)$ 2,100,727$ (1,658,767)$ Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation 507,744 852,025 144,924 1,504,693 1,281,928 (Increase) decrease in accounts receivable (9,556) 41,423 34,569 66,436 (100) (Increase) decrease in deferred outflows from pensions (101,983)(35,744) (137,727) - (Increase) decrease in notes and loans receivable - (66,879) - (66,879)- (Increase) decrease in prepaid expense - (18) - (18) (774,151) (Increase) decrease in net pension asset (14,987) (8,484) - (23,471)- Increase (decrease) in accounts payable (272,496) 27,787 63,810 (180,899) 128,431 Increase (decrease) in accrued liabilities 4,071 2,701 - 6,772 - Increase (decrease) in unearned revenues (197,624) - - (197,624)- Increase (decrease) in deposits payable - 39,215 - 39,215 - Increase (decrease) in due to other funds - - 302,662 302,662 - Increase (decrease) in net pension liability 241,437 94,875 - 336,312 - Increase (decrease) in deferred inflows from pensions (22,298) (8,948) - (31,246)- Total Adjustments 134,308 937,953 545,965 1,618,226 636,108 Net Cash Provided (Used) by Operating Activities (2,044,557)$ 5,360,701$ 402,809$ 3,718,953$ (1,022,659)$ Non-Cash Investing, Capital, and Financing Activities: Donated infrastructure -$ 90,680$ 588,730$ 679,410$ -$ Major Funds Business-Type Activities - Enterprise Funds Sports Complex Municipal Utility See Notes to Financial Statements 39 CITY OF RANCHO CUCAMONGA STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS JUNE 30, 2018 Agency Funds Assets: Cash and investments 21,311,076$ 23,143,142$ Receivables: Accounts 259,899 - Taxes 85,687 - Accrued interest 27,451 - Developer loans - 11,091,413 Prepaid bond insurance - 1,587,518 Due from City - 305,314 Advances to City - 3,953,624 Restricted assets: Cash and investments with fiscal agents 4,036,007 1,996 Total Assets 25,720,120$ 40,083,007 Deferred Outflows of Resources: Deferred charge on refunding 2,561,202 Total Deferred Outflows of Resources 2,561,202 Liabilities: Accounts payable 114,666$ - Accrued liabilities 32,235 - Accrued interest - 4,820,520 Deposits payable 8,222,958 - Payable to trustee 17,324,556 - Due to external parties/other agencies 25,705 - Long-term liabilities: Due in one year - 11,904,475 Due in more than one year - 296,142,139 Total Liabilities 25,720,120$ 312,867,134 Deferred Inflows of Resources: Deferred charges on refunding 1,926,027 Total Deferred Inflows or Resources 1,926,027 Net Position: Held in trust for other purposes (272,148,952) Total Net Position (272,148,952)$ Private- Purpose Trust Fund Successor Agency of the Former RDA See Notes to Financial Statements 40 CITY OF RANCHO CUCAMONGA STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS YEAR ENDED JUNE 30, 2018 Additions: Taxes 28,477,208$ Interest and change in fair value of investments 56,578 Total Additions 28,533,786 Deductions: Contractual services 1,200,953 Interest expense 13,097,728 Contributions to City 863,945 Total Deductions 15,162,626 Changes in Net Position 13,371,160 Net Position: Beginning of year (285,520,112) Net Position - End of the Year (272,148,952)$ Private- Purpose Trust Fund Successor Agency of the Former RDA See Notes to Financial Statements 41 THIS PAGE INTENTIONALLY LEFT BLANK 42 &,7<2)5$1&+2&8&$021*$  127(672),1$1&,$/67$7(0(176 -81(   ,6,*1,),&$17$&&2817,1*32/,&,(6  1RWH 2UJDQL]DWLRQDQG6XPPDU\RI6LJQLILFDQW$FFRXQWLQJ3ROLFLHV   D 'HVFULSWLRQRI(QWLW\  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DVH[SHQGLWXUHV$UHFRQFLOLDWLRQKDVEHHQSURYLGHGRQWKHDSSOLFDEOHVFKHGXOHZKHQWKHEDVLVRI EXGJHWLQJGLIIHUVIURP*$$3  E )RU WKH ILVFDO \HDU HQGHG -XQH   WKH IROORZLQJ IXQGV KDG QR DGRSWHG DQQXDO EXGJHWV 6% /LEUDU\6HUYLFHVDQG7HFKQRORJLHV$FW (QHUJ\(IILFLHQWDQG&RQVHUYDWLRQ%ORFN*UDQW 6HQLRU2XWUHDFK*UDQW )RRWKLOO%OYG0DLQWHQDQFH &2366HFXUH2XU6FKRROV*UDQW 7KH%LJ5HDG/LEUDU\*UDQW 'ULQN'ULYH/RVH*UDQW +RPHODQG6HFXULW\*UDQW)LUH +HQGHUVRQ:DUGPDQ'UDLQDJH )HGHUDO*UDQW)XQG±'UHLHU $VVHVVPHQW'LVWULFW &)'6RXWK(WLZDQGD &)')XQG 3XEOLF/LEUDU\%RQG$FW± &)'&XOWXUDO&HQWHU  7KHVHIXQGVKDGQRDGRSWHGEXGJHWGXHWRWKHWLPLQJRIWKHXVDJHRIWKHVHVSHFLDOUHYHQXHDQG FDSLWDOSURMHFWIXQGV0RQH\ZLOOEHEXGJHWHGDVQHHGHGEDVHGRQVSHFLILFSURMHFWV 94 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) GENERAL FUND YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 111,965,316$ 111,965,316$ 111,965,316$-$ Resources (Inflows): Taxes 67,594,100 67,619,140 70,214,951 2,595,811 Licenses and permits 4,283,360 4,512,670 4,377,007 (135,663) Intergovernmental 584,250 526,840 500,029 (26,811) Charges for services 3,546,390 3,308,970 3,645,491 336,521 Use of money and property 1,270,000 1,567,310 737,977 (829,333) Fines and forfeitures 1,062,520 1,331,410 1,536,583 205,173 Contributions 82,660 82,660 103,644 20,984 Miscellaneous 2,792,840 3,235,250 3,478,005 242,755 Transfers in 1,591,310 1,837,260 1,835,545 (1,715) Proceeds from sale of capital asset 50,070 76,240 68,196 (8,044) Amounts Available for Appropriations 194,822,816 196,063,066 198,462,744 2,399,678 Charges to Appropriations (Outflow): General government General overhead 2,573,540 3,491,280 3,483,916 7,364 Personnel overhead 1,078,800 1,138,760 1,262,187 (123,427) City council 123,930 121,980 116,509 5,471 City management 915,860 898,330 873,223 25,107 City clerk 1,910 1,870 1,868 2 Administrative services 285,940 273,200 263,747 9,453 Business licenses 425,020 377,450 357,802 19,648 City facilities 1,160,040 969,290 902,039 67,251 Finance 1,458,950 1,438,420 1,399,735 38,685 Innovation and technology 3,848,620 3,808,925 3,571,850 237,075 Personnel 736,190 683,870 607,834 76,036 Procurement 245,990 256,860 251,479 5,381 Risk management 273,390 268,040 224,250 43,790 Treasury management 12,230 12,150 10,653 1,497 Communications 320,670 269,385 219,595 49,790 Records management 512,000 487,700 469,722 17,978 Healthy RC Program 559,610 512,665 503,755 8,910 Public safety - police Sheriff contract services 37,935,560 38,002,300 37,546,281 456,019 Public safety - animal center Animal center 3,236,220 3,218,100 3,113,889 104,211 Community development Planning 1,812,180 3,196,170 2,902,209 293,961 Planning commission 17,580 17,770 15,697 2,073 Community improvement 704,460 616,210 595,312 20,898 Administration 874,260 856,100 747,741 108,359 Building and safety 1,892,740 1,751,170 1,648,507 102,663 Community services Administration 5,218,190 5,155,780 4,847,633 308,147 Park and recreation commission 5,610 1,490 1,485 5 Engineering and public works Engineering administration 516,620 510,870 470,473 40,397 Development management 943,430 813,280 808,142 5,138 NPDES 401,160 353,100 329,428 23,672 Project management 480,750 449,540 426,885 22,655 Traffic management 276,730 195,680 145,862 49,818 Park maintenance 3,082,760 2,920,180 2,725,471 194,709 Vehicle and equipment maintenance 953,940 911,210 799,554 111,656 City facilities maintenance 3,799,560 3,751,730 3,469,422 282,308 Street maintenance 2,731,740 2,896,490 2,676,462 220,028 Fire facilities maintenance 251,800 243,850 234,702 9,148 Capital outlay 3,571,890 4,338,447 4,334,029 4,418 Debt service: Principal retirement 20,200 17,230 8,292 8,938 Interest and fiscal charges 21,760 18,020 17,399 621 Transfers out 3,158,060 3,414,980 3,025,210 389,770 Total Charges to Appropriations 86,439,890 88,659,872 85,410,249 3,249,623 Budgetary Fund Balance, June 30 (Budgetary Basis)108,382,926$ 107,403,194$ 113,052,495 5,649,301$ Encumbrances 2,029,598 Budgetary Fund Balance, June 30 (GAAP Basis) 115,082,093$ 95 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) LIGHTING DISTRICTS YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 4,681,078$ 4,681,078$ 4,681,078$ -$ Resources (Inflows): Taxes 2,083,820 2,083,820 2,086,921 3,101 Use of money and property 50,080 63,940 (583) (64,523) Developer participation 2,000 2,000 - (2,000) Miscellaneous - 1,299,480 1,201,202 (98,278) Transfers in 455,270 455,270 455,270 - Amounts Available for Appropriations 7,272,248 8,585,588 8,423,888 (161,700) Charges to Appropriation (Outflow): General government 2,818,930 16,041,133 15,339,043 702,090 Capital outlay 14,353,730 1,056,727 189,929 866,798 Debt service: Interest and fiscal charges 115,170 90,400 90,223 177 Total Charges to Appropriations 17,287,830 17,188,260 15,619,195 1,569,065 Budgetary Fund Balance, June 30 (Budgetary Basis) (10,015,582)$ (8,602,672)$ (7,195,307) 1,407,365$ Encumbrances 238,371 Budgetary Fund Balance, June 30 (GAAP Basis) (6,956,936)$ 96 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) HOUSING SUCCESSOR AGENCY YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 134,728,040$ 134,728,040$ 134,728,040$-$ Resources (Inflows): Use of money and property 80,960 125,680 209,221 83,541 Miscellaneous 12,000 12,000 1,217,536 1,205,536 Amounts Available for Appropriations 134,821,000 134,865,720 136,154,797 1,289,077 Charges to Appropriations (Outflow): Community development 280,850 280,850 254,100 26,750 Capital outlay 4,200,000 465,440 - 465,440 Total Charges to Appropriations 4,480,850 746,290 254,100 492,190 Budgetary Fund Balance, June 30 (Budgetary Basis) 130,340,150$ 134,119,430$ 135,900,697 1,781,267$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 135,900,697$ 97 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) FIRE DISTRICT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 73,189,657$ 73,189,657$ 73,189,657$-$ Resources (Inflows): Taxes 39,162,950 39,344,990 39,941,379 596,389 Licenses and permits 19,880 16,310 16,045 (265) Charges for services 6,820 4,090 874 (3,216) Use of money and property 894,360 1,007,350 810,997 (196,353) Fines and forfeitures 66,700 113,300 152,382 39,082 Miscellaneous 1,665,840 1,780,820 1,095,475 (685,345) Proceeds from sale of capital asset - 1,350 1,917 567 Amounts Available for Appropriations 115,006,207 115,457,867 115,208,726 (249,141) Charges to Appropriations (Outflow): Public safety - fire protection 34,150,290 35,942,224 32,373,088 3,569,136 Capital outlay 15,043,020 21,301,677 20,913,168 388,509 Debt service: Principal retirement 5,790 5,100 2,915 2,185 Interest and fiscal charges 91,980 92,030 92,020 10 Total Charges to Appropriations 49,291,080 57,341,031 53,381,191 3,959,840 Budgetary Fund Balance, June 30 (Budgetary Basis) 65,715,127$ 58,116,836$ 61,827,535 3,710,699$ Encumbrances 3,033,992 Budgetary Fund Balance, June 30 (GAAP Basis) 64,861,527$ 98 THIS PAGE INTENTIONALLY LEFT BLANK 99 CITY OF RANCHO CUCAMONGA MISCELLANEOUS PLAN - AGENT MULTIPLE-EMPLOYER SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 TOTAL PENSION LIABILITY Service Cost 4,661,973$ 4,342,707$ 4,193,507$ 4,743,810$ Interest 12,370,506 12,931,479 13,651,750 14,301,966 Difference between Expected and Actual Experience - (3,882,722) (1,557,585) (1,926,722) Changes in Assumptions - (3,352,733)- 12,495,866 Benefit Payments, Including Refunds of Employee Contributions (5,229,846) (5,847,197) (6,606,205) (7,626,368) Net Change in Total Pension Liability 11,802,633 4,191,534 9,681,467 21,988,552 Total Pension Liability - Beginning 165,224,012 177,026,645 181,218,179 190,899,646 Total Pension Liability - Ending (a)177,026,645$ 181,218,179$ 190,899,646$ 212,888,198$ PLAN FIDUCIARY NET POSITION Contributions - Employer 3,520,721$ 3,433,074$ 3,745,698$ 4,207,753$ Contributions - Employee 2,156,312 2,074,191 2,120,443 2,150,126 Net Investment Income 21,772,350 3,320,843 782,082 16,691,043 Benefit Payments, Including Refunds of Employee Contributions (5,229,846) (5,847,197) (6,606,205) (7,626,368) Administrative Expense -(168,508) (91,249) (220,985) Net Change in Fiduciary Net Position 22,219,537 2,812,403 (49,231)15,201,569 Plan Fiduciary Net Position - Beginning 124,692,088 146,911,625 149,724,028 149,674,797 Plan Fiduciary Net Position - Ending (b)146,911,625$ 149,724,028$ 149,674,797$ 164,876,366$ Plan Net Pension Liability/(Assets) - Ending (a) - (b)30,115,020$ 31,494,151$ 41,224,849$ 48,011,832$ 82.99%82.62% 78.40%77.45% Covered Payroll 25,819,515$ 25,082,858$ 25,682,090$ 26,459,567$ 116.64%125.56% 160.52%181.45% Notes to Schedule: Benefit Changes: Changes of Assumptions: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2016 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes). In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate. (1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. Plan Fiduciary Net Position as a Percentage of the Total Pension Liability Plan Net Pension Liability/(Asset) as a Percentage of Covered Payroll 100 CITY OF RANCHO CUCAMONGA MISCELLANEOUS PLAN - AGENT MULTIPLE-EMPLOYER SCHEDULE OF PLAN CONTRIBUTIONS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 Actuarially Determined Contribution 3,433,074$ 3,745,756$ 4,192,505$ 4,642,132$ Contribution in Relation to the Actuarially Determined Contribution (3,433,074) (3,745,756) (4,192,505)(4,642,132) Contribution Deficiency (Excess)-$ -$ -$ -$ Covered Payroll 25,082,858$ 25,682,090$26,459,567$ 27,268,038$ Contributions as a Percentage of Covered Payroll 13.69% 14.59% 15.84%17.02% Note to Schedule: Valuation Date:June 30, 2016 Methods and assumptions used to determine contribution rates: Actuarial cost method Entry Age Normal Cost Method Amortization method Level percentage of payroll, closed Assets valuation method Market Value Discount rate 7.15% (net of administrative expenses) Projected Salary Increases Inflation Payroll growth Individual salary growth 2.75% 3.30% to 14.20% depending on Age, Service, and type of employment A merit scale varying by duration of employment coupled with an assumed annual inflation of 2.75% and an annual production growth of 0.25%. 3.00% (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. 101 CITY OF RANCHO CUCAMONGA MISCELLANEOUS RATE PLAN SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 Proportion of the Net Pension Liability 0.02166% 0.02652% 0.06568%0.06723% Proportionate Share of the Net Pension Liability 1,348,194$ 1,819,909$ 2,281,501$ 2,650,258$ Covered Payroll 1,474,657$ 1,437,227$ 1,524,047$ 1,577,007$ Proportionate Share of the Net Pension Liability as Percentage of Covered Payroll 91.42% 126.63% 149.70% 168.06% Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 79.82% 78.40% 75.87% 75.39% Notes to Schedule: Changes of Assumptions: Benefit Changes: (1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2016 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes). In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate. 102 CITY OF RANCHO CUCAMONGA MISCELLANEOUS RATE PLAN SCHEDULE OF PLAN CONTRIBUTIONS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 Actuarially Determined Contribution 210,430$ 219,901$ 238,202$ 254,681$ Contribution in Relation to the Actuarially Determined Contribution (210,430) (219,901) (238,202)(254,681) Contribution Deficiency (Excess)-$ -$ -$ -$ Covered Payroll 1,437,227$ 1,524,047$ 1,577,007$ 1,619,191$ Contributions as a Percentage of Covered Payroll 14.64% 14.43% 15.10%15.73% Note to Schedule: Valuation Date:June 30, 2016 Methods and assumptions used to determine contribution rates: Actuarial Cost Method Entry Age Normal Cost Method Amortization method Level percentage of payroll, closed Assets valuation method Market Value Discount Rate 7.15% (net of administrative expenses) Projected Salary Increases Inflation Payroll Growth Individual Salary Growth (1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. 3.00% A merit scale varying by duration of employment coupled with an assumed annual inflation of 2.75% and an annual production growth of 0.25%. 2.75% 3.00% 103 CITY OF RANCHO CUCAMONGA SAFETY RATE PLAN SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 Proportion of the Net Pension Liability 0.31131% 0.33146% 0.57027% 0.57286% Proportionate Share of the Net Pension Liability 19,373,864$ 22,750,560$ 29,535,666$ 34,229,524$ Covered Payroll 10,396,960$ 10,554,523$ 11,373,722$ 11,451,394$ Proportionate Share of the Net Pension Liability as Percentage of Covered Payroll 186.34% 215.55% 259.68% 298.91% Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 79.82% 78.40% 72.69% 71.74% Notes to Schedule: Changes of Assumptions: Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2016 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes). In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate. (1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. 104 CITY OF RANCHO CUCAMONGA SAFETY RATE PLAN SCHEDULE OF PLAN CONTRIBUTIONS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 Actuarially Determined Contribution 2,827,842$ 3,007,980$ 3,273,056$ 3,577,900$ Contribution in Relation to the Actuarially Determined Contribution (2,827,842) (3,007,980) (3,273,056)(3,577,900) Contribution Deficiency (Excess)-$ -$ -$ -$ Covered Payroll 10,554,523$ 11,373,722$11,451,394$11,663,014$ Contributions as a Percentage of Covered Payroll 26.79% 26.45% 28.58%30.68% Note to Schedule: Valuation Date:June 30, 2016 Methods and assumptions used to determine contribution rates: Actuarial Cost Method Entry Age Normal Cost Method Amortization method Level percentage of payroll, closed Assets valuation method Market Value Discount Rate 7.15% (net of administrative expenses) Projected Salary Increases Inflation Payroll Growth Individual Salary Growth (1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. 2.75% 3.00% A merit scale varying by duration of employment coupled with an assumed annual inflation of 2.75% and an annual production growth of 0.25%. 3.00% 105 CITY OF RANCHO CUCAMONGA PARS RETIREMENT ENHANCEMENT PLAN SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 TOTAL PENSION LIABILITY Service Cost 719,000$ 743,000$ 716,000$ 774,673$ Interest 1,329,000 1,425,000 1,523,000 1,639,815 Changes of Benefits Terms -- 538,000 - Difference Between expected and Actual Experience -- (110,000)- Changes in Assumptions -- 2,100,000 - Changes in Benefit Terms ---(4,236) Benefit Payments, Including Refunds of Employee Contributions (495,000) (546,000) (631,000) (719,919) Net Change in Total Pension Liability 1,553,000 1,622,000 4,136,000 1,690,333 Total Pension Liability - Beginning 20,790,000 22,343,000 23,965,000 28,101,000 Total Pension Liability - Ending (a)22,343,000$23,965,000$28,101,000$29,791,333$ PLAN FIDUCIARY NET POSITION Contribution - Employer 497,000$ 467,000$ 312,000$ 279,830$ Net Investment Income 3,177,000 660,000 21,000 2,872,446 Benefit Payments, Including Refunds of Employee Contributions (495,000) (546,000) (631,000) (719,919) Other Changes in Fiduciary Net Position (33,000) (47,000) (35,000)(52,639) Net Change in Fiduciary Net Position 3,146,000 534,000 (333,000) 2,379,718 Plan Fiduciary Net Position - Beginning 24,536,000 27,682,000 28,216,000 27,883,000 Plan Fiduciary Net Position - Ending (b)27,682,000$28,216,000$27,883,000$30,262,718$ Plan Net Pension Liability/(Assets) - Ending (a) - (b)(5,339,000)$ (4,251,000)$ 218,000$ (471,385)$ 123.90% 117.74% 99.22%101.58% Covered Payroll 24,363,588$22,739,613$21,593,214$19,909,987$ -21.91% -18.69% 1.01%-2.37% Notes to Schedule: Plan Fiduciary Net Position as a Percentage of the Total Pension Liability Plan Net Pension Liability/(Asset) as a Percentage of Covered Payroll Changes of Assumptions: None Benefit Changes: The Benefit Factor used to determine the City Manager's benefit was changed to 0.5% beginning at age 55 instead of age 60. (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. 106 CITY OF RANCHO CUCAMONGA PARS RETIREMENT ENHANCEMENT PLAN SCHEDULE OF PLAN CONTRIBUTIONS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2015 2016 2017 2018 Actuarially Determined Contribution 467,000$ 307,590$ 278,740$ 657,424$ Contribution in Relation to the Actuarially Determined Contribution (467,000) (307,590) (278,740)(657,424) Contribution Deficiency (Excess)-$ -$ -$ -$ Covered Payroll 22,739,613$ 21,593,214$ 19,909,987$18,246,690$ Contributions as a Percentage of Covered Payroll (2)2.05% 1.42% 1.40%3.60% Note to Schedule: Valuation Date:June 30, 2016 Methods and assumptions used to determine contribution rates: Actuarial cost method Agrregate Cost Amortization method Level-dollar Amortization period 11-year fixed period Assets valuation method Actuarial value of assets Discount rate 5.75% Inflation 2.75% Salary Increases 4.5% average, including inflation of 3.0% Investment rate of return Retirement age Mortality CalPERS 1997-2011 Experience Study CalPERS 1997-2011 Experience Study 5.75% net of pension investment and administrative expenses, including inflation. (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only three years are shown. (2) Due to timing differences for when the plan recognizes contributions and a change in the actuarially determined contribution rate from 1.40% to 3.90% during the fiscal year, the rate does not report the actuarially determined rate of 3.90% for 2018. 107 CITY OF RANCHO CUCAMONGA SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2018 Total OPEB Liability Service cost 400,000$ Interest on the total OPEB liability 1,516,000 Actual and expected experience difference - Changes in assumptions - Changes in benefit terms - Benefit payments (1,046,000) Net change in total OPEB liability 870,000 Total OPEB liability - beginning 27,688,000 Total OPEB liability - ending (a)28,558,000$ Plan Fiduciary Net Position Contribution - employer 281,000$ Net investment income 1,429,000 Benefit payments (1,046,000) Administrative expense (14,000) Net change in plan fiduciary net position 650,000 Plan fiduciary net position - beginning 27,617,000 Plan fiduciary net position - ending (b)28,267,000$ Net OPEB Liability/(Assets) - ending (a) - (b)291,000$ Plan fiduciary net position as a percentage of the total OPEB liability 98.98% Covered-employee payroll 15,842,421$ Net OPEB liability as a percentage of covered-employee payroll 1.84% Notes to Schedule: Changes in assumptions: None (1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available. 108 CITY OF RANCHO CUCAMONGA SCHEDULE OF CONTRIBUTIONS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) 2018 998,969$ (998,969) -$ 16,635,534$ 6.01% Notes to Schedule: Methods and assumptions used to determine contributions: Actuarial Cost Method Amortization Valuation Method/Period Asset Valuation Method Discount Rate 6.00% General Inflation 3.00% Payroll Growth 3% per annum, in aggregate Mortality, Disability, Termination, Retirement CalPERS 1997-2011 Experience Study Medical Trend Other Assumptions See our actuarial valuation report dated 10/18/16 Investment gains/losses spread over 5-year rolling period with 20% market value corridor Actuarially Determined Contribution Contribution in Relation to the Actuarially Determined Contributions Contribution Deficiency (Excess) Covered-employee payroll Contributions as a percentage of covered-employee payroll (1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available. *Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2018 were from the June 30, 2015 actuarial valuation. 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¶V*URYH)XQG(VWDEOLVKHGWRDFFRXQWIRUPRQLHVGHSRVLWHG E\GHYHORSHUVIRULQLWLDOFRQVXOWLQJDQGDGPLQLVWUDWLYHFRVWVDQGH[SHQVHVUHODWHGWRDSURSRVHGSXEOLF ILQDQFLQJGLVWULFW  &RPPXQLW\)DFLOLWLHV'LVWULFW$PDGRURQ5RXWH)XQG(VWDEOLVKHGWRDFFRXQWIRUPRQLHV GHSRVLWHG E\ GHYHORSHUV IRU LQLWLDO FRQVXOWLQJ DQG DGPLQLVWUDWLYH FRVWV DQG H[SHQVHV UHODWHG WR D SURSRVHGSXEOLFILQDQFLQJGLVWULFW 117 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments 9,051,869$ 3,334,234$ 8,196,602$ 1,044,800$ Receivables: Accounts 378,147 511,448 - - Taxes - - - - Accrued interest 25,884 10,393 36,980 3,528 Other loans - - - - Grants - - -- Prepaid costs 361 52,635 - - Deposits - 30,442 - - Restricted assets: Cash and investments with fiscal agents - - - - Total Assets 9,456,261$ 3,939,152$ 8,233,582$ 1,048,328$ Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable 95,789$ 369,888$ 27,131$ -$ Accrued liabilities 57,067 144,982 5,925 - Unearned revenues - 731,921 -- Deposits payable - 18,873 -- Due to other governments -- -- Due to other funds -- -- Total Liabilities 152,856 1,265,664 33,056 - Deferred Inflows of Resources: Unavailable revenues - 666 - 93,407 Total Deferred Inflows of Resources - 666 - 93,407 Fund Balances: Nonspendable: Prepaid costs 361 52,635 - - Deposits - 30,442 - - Restricted for: Community development projects - - 8,200,526 - Public safety - police - - - - Parks and recreation - 2,589,745 - - Engineering and public works 9,303,044 - - 954,921 Capital improvement projects - - - - Underground utilities - - - - Landscape maintenance - - - - Library services - - - - Public safety - animal center - - - - Unassigned -- - - Total Fund Balances 9,303,405 2,672,822 8,200,526 954,921 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 9,456,261$ 3,939,152$ 8,233,582$ 1,048,328$ Gas Tax Recreation Park Development Beautification Special Revenue Funds 118 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances \(CONTINUED) 18,428,577$ 24,835,445$ -$ 341,601$ 63,517 26,140 - 292,252 89,020 - - - 53,138 82,612 - - - - - 1,366,502 ---222,776 ---- ---- ---- 18,634,252$ 24,944,197$ -$ 2,223,131$ 1,080,089$ 472,630$ -$ 51,035$ 100,127 18,103 -13,228 ---9,764 ---- ---582,955 ---- 1,180,216 490,733 -656,982 - - - 421,923 - - - 421,923 ---- ---- - - - 1,144,226 ---- ---- - 24,453,464 - - ---- ---- 17,454,036 - - - ---- ---- ---- 17,454,036 24,453,464 - 1,144,226 18,634,252$ 24,944,197$ -$ 2,223,131$ Landscape Maintenance Districts Transportation Pedestrian Grant Community Development Block Grant Special Revenue Funds 119 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances 823,110$ 981,043$ 36,160$ 1,259,932$ --- - --- - 2,531 3,259 - 3,866 --- - ---58,380 --- - --- - --- - 825,641$ 984,302$ 36,160$ 1,322,178$ 9,595$ -$ -$ 1,413$ 8,051 - -- ---- ---- ---- ---- 17,646 - -1,413 --- - --- - --- - --- - 807,995 - - 1,320,765 --- - --- - - - 36,160 - - 984,302 - - --- - --- - --- - --- - --- - 807,995 984,302 36,160 1,320,765 825,641$ 984,302$ 36,160$ 1,322,178$ Special Revenue Funds Air Quality Improvement Assessment Administration San Sevaine/ Etiwanda Drainage SB 140 120 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances (CONTINUED) 862,426$ 607,805$ 11,004$ 3,879,818$ - - - 741,745 ---- 2,791 2,046 35 13,168 ---- ---- ---- ---- - - 292,726 - 865,217$ 609,851$ 303,765$ 4,634,731$ -$ -$ -$ 237,224$ ---5,946 ---- ---- ---- ---- ---243,170 ---- ---- ---- ---- ---- ---- ---- 865,217 609,851 - 4,391,561 - - 303,765 - ---- ---- ---- ---- ---- 865,217 609,851 303,765 4,391,561 865,217$ 609,851$ 303,765$ 4,634,731$ Special Revenue Funds South Etiwanda Drainage Lower Etiwanda Drainage Masi Commerce Center Measure I 121 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances 7,062,131$ -$ 76,863$ 365$ 1,759 - - - 31,346 - - - 19,617 - 277 - ---- ---- 3,500 - - - ---- ---- 7,118,353$ -$ 77,140$ 365$ 229,086$ -$ -$ -$ 131,067 - -- 42,435 - -365 15 - -- ---- ---- 402,603 - -365 ---- ---- 3,500 - - - ---- ---- - - 77,140 - ---- ---- 798,757 - - - ---- ---- 5,913,493 - - - ---- ---- 6,715,750 - 77,140 - 7,118,353$ -$ 77,140$ 365$ Special Revenue Funds Library Services Proposition 84 - Park Bond Act Asset Forfeiture Used Oil Recycling Grant 122 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances (CONTINUED) 624,002$ 515,303$ 755,382$ 5,115,945$ ---- ---- - 1,612 2,367 16,305 ---- ---- 500 - - - ---- ---- 624,502$ 516,915$ 757,749$ 5,132,250$ 106,241$ -$ -$ -$ ---2,486 ---- ---- ---- ---- 106,241 - -2,486 ---5,102 ---5,102 500 - - - ---- ---- 517,761 - - - - 516,915 757,749 - - - - 5,124,662 ---- ---- ---- ---- ---- ---- 518,261 516,915 757,749 5,124,662 624,502$ 516,915$ 757,749$ 5,132,250$ Special Revenue Funds COPS Program Grant Community and Recreation Centers Impact Fee Park Improvement Fee Drainage Facilities 123 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances 142,729$ 36,486$ 289,581$ 20,833$ ---- ---- ---- ---- ---- ---- ---- ---- 142,729$ 36,486$ 289,581$ 20,833$ -$ -$ -$ 4,439$ ---- 115,968 - -16,394 ---- ---- ---- 115,968 - -20,833 ---- ---- ---- ---- ---- ---- ---- - - 289,581 - ---- ---- ---- 26,761 36,486 - - ---- ---- 26,761 36,486 289,581 - 142,729$ 36,486$ 289,581$ 20,833$ Special Revenue Funds CA State Library Library Services & Technologies Act AB 2928 Traffic Congestion Relief Litter Reduction Grant 124 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances (CONTINUED) 404$ 11,194$ -$ 10,598,754$ -- - - -- - - - 78 - 36,287 251,224 - - - - 134,688 -- -- - - -- - - -- - - 251,628$ 145,960$ -$ 10,635,041$ -$ 134,688$ -$ -$ 500 - -- - 11,272 -- -- -- 251,224 - -- - - 5,267 - 251,724 145,960 5,267 - -- - - -- - - -- - - -- - - -- - - -- - - -- - - -- - - -- - - - - - 10,635,041 -- - - -- - - -- - - (96) - (5,267) - (96) - (5,267) 10,635,041 251,628$ 145,960$ -$ 10,635,041$ Special Revenue Funds SAFETEA-LU Grant Senior Outreach Grant Underground Utilities Energy Efficient & Conservation Block Grant 125 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances -$ -$ 24,373,414$ 11,865$ 16,253 - 274,425 - ---- - - 83,618 - ---- 74,584 - -- ---- ---- ---- 90,837$ -$ 24,731,457$ 11,865$ 1,996$ -$ 691,397$ -$ 1,934 - -- ---11,865 ---- ---- 86,906 1,433 -- 90,836 1,433 691,397 11,865 74,584 - - - 74,584 - - - ---- ---- ---- ---- ---- ---- - - 24,040,060 - ---- ---- ---- ---- (74,583) (1,433) - - (74,583) (1,433) 24,040,060 - 90,837$ -$ 24,731,457$ 11,865$ Special Revenue Funds Safe Routes to School Program Foothill Blvd. Maintenance Citywide Infrastructure Improvement COPS Secure Our Schools Grant 126 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances (CONTINUED) 3,050$ 250,261$ 34,221$ 15,130$ ---- ---- 9 841 - - ---- ---- ---- ---- ---- 3,059$ 251,102$ 34,221$ 15,130$ -$ -$ -$ -$ ---- - 251,102 14,221 15,130 ---- ---- ---- - 251,102 14,221 15,130 ---- ---- ---- ---- ---- ---- ---- 3,059 - - - ---- ---- ---- - - 20,000 - ---- ---- 3,059 - 20,000 - 3,059$ 251,102$ 34,221$ 15,130$ Special Revenue Funds Proposition 1B - SLPP CA State Library Staff Innovation Fund Grant The Big Read Library Grant Drink, Drive, Lose Grant 127 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances 29,223$ -$ 242,635$ 967,342$ -6,300 - - ---- - - 815 - ---- ---- ---- ---- ---- 29,223$ 6,300$ 243,450$ 967,342$ -$ -$ -$ -$ ---- 29,223 - -- ---- ---- - 20,653 -- 29,223 20,653 -- ---- ---- ---- ---- ---- ---- ---- - - 243,450 967,342 ---- ---- ---- ---- ---- -(14,353) - - - (14,353) 243,450 967,342 29,223$ 6,300$ 243,450$ 967,342$ Special Revenue Funds Homeland Security Grant - Fire Public Resource Grants Proposition 1B Henderson/ Wardman Drainage 128 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances (CONTINUED) 3,526,368$ 13,368$ -$ 2,148$ 2,502 - - - 312,957 - - - 9,978 - - - --- - ---- --- - --- - --- - 3,851,805$ 13,368$ -$ 2,148$ 3,992$ 13,545$ -$ -$ 37,036 - -- ---2,148 ---- ---- ---- 41,028 13,545 -2,148 --- - --- - --- - --- - --- - --- - --- - 3,810,777 - - - --- - --- - --- - --- - --- - - (177) - - 3,810,777 (177) - - 3,851,805$ 13,368$ -$ 2,148$ Special Revenue Funds Integrated Waste Management Federal Grant Fund - Dreier Proposition 42 - Traffic Congestion Relief Freedom Courtyard Resource Grants 129 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances 5,641$ -$ -$ 50,586$ -- - - -- - - - - - 113 -- - - -282,107 - -- - - -- - - -- - - 5,641$ 28$ 2,107$ 50,699$ 2,740$ -$ -$ 4,702$ -- -1,078 757 - -40,854 -- -- -- -- -282,107 - 3,497 28 2,107 46,634 -282,107 - -282,107 - -- - - -- - - -- - - 2,144 - - - -- - - -- -4,065 -- - - -- - - -- - - -- - - -- - - - (28) (2,107) - 2,144 (28) (2,107) 4,065 5,641$ 28$ 2,107$ 50,699$ Special Revenue Funds Homeland Security Grant - Police Used Oil Recycling Program Justice Assistance Grant Emergency Management Performance Grant 130 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances (CONTINUED) 467,512$ 345,530$ 95,841$ 1,346,012$ ---- ---- 1,491 1,023 303 4,187 ---- ---- ---- ---- ---- 469,003$ 346,553$ 96,144$ 1,350,199$ -$ -$ -$ -$ ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- - 346,553 - - - - - 1,350,199 ---- ---- ---- ---- 469,003 - - - --96,144- ---- 469,003 346,553 96,144 1,350,199 469,003$ 346,553$ 96,144$ 1,350,199$ Special Revenue Funds Library Impact Fee Police Impact Fee Animal Center Impact Fee Park Land Acquisition 131 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances 13,245$ 1,123,550$ -$ 76$ ---- ---- 43 3,788 - - ---- ---- ---- ---- ---- 13,288$ 1,127,338$ -$ 76$ -$ -$ -$ -$ ---- ---- ---- ---- - - 41,128 - - - 41,128 - ---- ---- ---- ---- ---- ---- ---- ---- 13,288 1,127,338 - 76 ---- ---- ---- ---- - - (41,128) - 13,288 1,127,338 (41,128) 76 13,288$ 1,127,338$ -$ 76$ Capital Projects Funds Assessment District 86-2 CFD 2000-01 South Etiwanda Assessment District 82-1 Assessment District 84-1 132 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances (CONTINUED) 2,883,465$ 157,126$ 32,176$ 678,165$ ---- ---- 1,699 - - 2,280 ---- ---- ---- ---- - 170,830 - - 2,885,164$ 327,956$ 32,176$ 680,445$ 2,423,405$ 154,019$ -$ -$ ---- - - 26,048 - ---- ---- ---- 2,423,405 154,019 26,048 - ---- ---- ---- ---- ---- ---- ---- ---- 461,759 173,937 6,128 680,445 ---- ---- ---- ---- ---- 461,759 173,937 6,128 680,445 2,885,164$ 327,956$ 32,176$ 680,445$ Capital Projects Funds CFD 2001-01 CFD 2003-01 Public Library Bond Act - 2000 Etiwanda Equestrian Facility 133 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Other loans Grants Prepaid costs Deposits Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Nonspendable: Prepaid costs Deposits Restricted for: Community development projects Public safety - police Parks and recreation Engineering and public works Capital improvement projects Underground utilities Landscape maintenance Library services Public safety - animal center Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources, and Fund Balances 5,112$ -$ 1,848$ 6,087$ 135,625,395$ - - - - 2,314,488 - - - - 433,323 9 - - 17 426,988 - - - - 1,617,726 --- -492,563 - - - - 56,996 - - - - 30,442 43,683 186,310 - - 693,549 48,804$ 186,310$ 1,848$ 6,104$ 141,691,470$ -$ -$ -$ -$ 6,115,044$ --- -527,530 --- -1,319,467 --- -18,888 --- -834,179 - 179,628 - -337,150 - 179,628 - -9,152,258 - - - - 597,817 - - - - 597,817 - - - - 56,996 - - - - 30,442 - - - - 11,473,512 - - - - 943,598 - - - - 5,214,608 - - - - 51,057,154 48,804 6,682 1,848 6,104 28,653,293 - - - - 10,635,041 - - - - 17,454,036 - - - - 6,465,743 - - - - 96,144 --- -(139,172) 48,804 6,682 1,848 6,104 131,941,395 48,804$ 186,310$ 1,848$ 6,104$ 141,691,470$ Capital Projects Funds CFD 2003-01 Cultural Center CFD 2006-01 Vintner's Grove CFD 2006-02 Amador on Route 66 CFD 2004-01 Rancho Etiwanda Total Nonmajor Governmental Funds 134 THIS PAGE INTENTIONALLY LEFT BLANK 135 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes -$ -$ -$ -$ Licenses and permits - - - - Intergovernmental 4,766,011 - - - Charges for services - 2,888,221 - - Use of money and property 45,555 1,151,907 101,290 5,090 Contributions - 253,177 - - Developer participation - - - - Miscellaneous - 236,889 - - Total Revenues 4,811,566 4,530,194 101,290 5,090 Expenditures: Current: General government - - - - Public safety - police - - - - Public safety - fire protection - - - - Community development - - 122,962 - Community services - 4,597,673 - - Engineering and public works 2,981,553 - - 850 Capital outlay 229,356 - 4,251,366 9,426 Debt service: Principal retirement - - - - Interest and fiscal charges - - - - Total Expenditures 3,210,909 4,597,673 4,374,328 10,276 Excess (Deficiency) of Revenues Over (Under) Expenditures 1,600,657 (67,479) (4,273,038) (5,186) Other Financing Sources (Uses): Transfers in - - - - Transfers out - - - - Total Other Financing Sources (Uses) - - - - Net Change in Fund Balances 1,600,657 (67,479) (4,273,038) (5,186) Fund Balances, Beginning of Year 7,702,748 2,740,301 12,473,564 960,107 Fund Balances, End of Year 9,303,405$ 2,672,822$ 8,200,526$ 954,921$ Special Revenue Funds Gas Tax Recreation Park Development Beautification 136 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) 10,562,126$ -$ -$ -$ 211,809 - - - - - 46,596 718,048 33,167 - - - 118,264 108,944 - (3,524) 50,000 - - - - 8,051,072 - - 1,520 - - 117,908 10,976,886 8,160,016 46,596 832,432 ---- ---- ---- 9,728,450 - - 906,632 ---- 1,990 1,025,336 - - 170,454 5,471,156 46,596 - ---- ---- 9,900,894 6,496,492 46,596 906,632 1,075,992 1,663,524 - (74,200) 469,360 - 9,883 - ---- 469,360 - 9,883 - 1,545,352 1,663,524 9,883 (74,200) 15,908,684 22,789,940 (9,883) 1,218,426 17,454,036$ 24,453,464$ -$ 1,144,226$ Special Revenue Funds Landscape Maintenance Districts Transportation Pedestrian Grant Community Development Block Grant 137 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year -$ -$ -$ -$ --- - - - - 227,842 --- - 2,491 4,670 (369) 3,629 --- - - 93,756 - - 951,600 - - - 954,091 98,426 (369) 231,471 888,243 - - 22,417 --- - --- - --- - --- - - 780 - - - - - 13,569 --- - --- - 888,243 780 - 35,986 65,848 97,646 (369) 195,485 --- - --- - --- - 65,848 97,646 (369) 195,485 742,147 886,656 36,529 1,125,280 807,995$ 984,302$ 36,160$ 1,320,765$ Special Revenue Funds Assessment Administration San Sevaine/ Etiwanda Drainage SB 140 Air Quality Improvement 138 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) -$ -$ -$ -$ ---- - - - 3,082,468 ---- 2,950 2,943 2,295 23,330 ---- 217,965 - - - ---- 220,915 2,943 2,295 3,105,798 ---- ---- ---- ---- ---- 180 390 - 1,442,847 - - - 2,591,665 ---- ---- 180 390 - 4,034,512 220,735 2,553 2,295 (928,714) ---- ---- ---- 220,735 2,553 2,295 (928,714) 644,482 607,298 301,470 5,320,275 865,217$ 609,851$ 303,765$ 4,391,561$ Special Revenue Funds South Etiwanda Drainage Lower Etiwanda Drainage Masi Commerce Center Measure I 139 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year 4,337,116$ -$ -$ -$ ---- 10,487 - - - 404,020 - - - 10,065 - 635 - 168,302 - - - ---- 5,990 - - - 4,935,980 - 635 - ---- - - 54,052 - ---- ---- 4,676,449 - - - ---- 7,802 - - - 7,552 - - - 105 - - - 4,691,908 - 54,052 - 244,072 - (53,417) - - 341 - - (37,935) - - - (37,935) 341 - - 206,137 341 (53,417) - 6,509,613 (341) 130,557 - 6,715,750$ -$ 77,140$ -$ Special Revenue Funds Library Services Proposition 84 - Park Bond Act Used Oil Recycling Grant Asset Forfeiture 140 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) -$ -$ -$ -$ ---- 378,009 - - - ---- (7,490) 1,650 2,448 17,654 ---- - 65,645 96,238 1,200,629 ---- 370,519 67,295 98,686 1,218,283 ---- 283,088 - - - ---- ---- ---- - - - 157,088 6,243 - - 287,130 ---- ---- 289,331 - - 444,218 81,188 67,295 98,686 774,065 ---- ---- ---- 81,188 67,295 98,686 774,065 437,073 449,620 659,063 4,350,597 518,261$ 516,915$ 757,749$ 5,124,662$ Special Revenue Funds Community and Recreation Centers Impact Fee Drainage Facilities COPS Program Grant Park Improvement Fee 141 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year -$ -$ -$ -$ ---- 15,657 - - 56,411 ---- (1,714) (399) (3,209) (175) ---- ---- ---- 13,943 (399) (3,209) 56,236 ---- ---- ---- ---- 16,757 - - - - - 80 56,236 ---- ---- ---- 16,757 - 80 56,236 (2,814) (399) (3,289) - ---- ---- ---- (2,814) (399) (3,289) - 29,575 36,885 292,870 - 26,761$ 36,486$ 289,581$ -$ Special Revenue Funds Library Services & Technologies Act AB 2928 Traffic Congestion Relief Litter Reduction Grant CA State Library 142 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) -$ -$ -$ -$ ---- - 1,652,676 - - - - - 102,686 - 263 - 56,063 ---- ---- ---- - 1,652,939 - 158,749 ---- ---- ---- ---- ---- - - - 226,057 - 1,652,939 - - ---- ---- - 1,652,939 - 226,057 - - - (67,308) ---- ---- ---- - - - (67,308) (96) - (5,267) 10,702,349 (96)$ -$ (5,267)$ 10,635,041$ Special Revenue Funds Energy Efficient & Conservation Block Grant SAFETEA-LU Grant Senior Outreach Grant Underground Utilities 143 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year -$ -$ -$ -$ -- - - 20,437 - 1,362,649 - -- - - - - 132,766 54 -- - - - - 8,971 - - - 198,582 - 20,437 - 1,702,968 54 -- - - -- - - -- - - -- - - -- - - 25,837 - 78,111 - - - 5,189,752 - -- - - -- - - 25,837 - 5,267,863 - (5,400) - (3,564,895) 54 -- - - --(9,883)- --(9,883)- (5,400) - (3,574,778) 54 (69,183) (1,433) 27,614,838 (54) (74,583)$ (1,433)$ 24,040,060$ -$ Special Revenue Funds Safe Routes to School Program Foothill Blvd. Maintenance Citywide Infrastructure Improvement COPS Secure Our Schools Grant 144 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) -$ -$ -$ -$ ---- - 701 - - ---- 10 1,189 - - ---- ---- ---- 10 1,890 - - ---- ---- ---- ---- -1,890 - - ---- ---- ---- ---- -1,890 - - 10 - - - ---- ---- ---- 10 - - - 3,049 - 20,000 - 3,059$ -$ 20,000$ -$ Special Revenue Funds CA State Library Staff Innovation Fund Grant The Big Read Library Grant Drink, Drive, Lose Grant Proposition 1B - SLPP 145 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year -$ -$ -$ -$ --- - --- - --- - - - 1,166 (10,735) --- - --- - - 495 - - - 495 1,166 (10,735) --- - --- - --- - --70 - --- - --- - --- - --- - --- - --70 - - 495 1,096 (10,735) --- - --- - --- - - 495 1,096 (10,735) - (14,848) 242,354 978,077 -$ (14,353)$ 243,450$ 967,342$ Special Revenue Funds Henderson/ Wardman Drainage Homeland Security Grant - Fire Public Resource Grants Proposition 1B 146 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) 1,327,107$ -$ -$ -$ 34,358 - - - -- - - -- - - 11,844 (123) - - -- - - -- - - 657,429 - - - 2,030,738 (123) - - -- - - -- - - -- - - -- - - -- - - 1,183,544 - - - -- - - -- - - -- - - 1,183,544 - - - 847,194 (123) - - -- - - (350,170) - (206,300) - (350,170) - (206,300) - 497,024 (123) (206,300) - 3,313,753 (54) 206,300 - 3,810,777$ (177)$ -$ -$ Special Revenue Funds Proposition 42 - Traffic Congestion Relief Freedom Courtyard Resource Grants Integrated Waste Management Federal Grant Fund - Dreier 147 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year -$ -$ -$ -$ ---- 47,683 27,028 9,081 38,921 ---- 141 - - (114) ---- ---- ---- 47,824 27,028 9,081 38,807 ---- 4,961 - 11,151 - - 27,028 - - - - - 38,807 ---- ---- 42,863 - - - ---- ---- 47,824 27,028 11,151 38,807 --(2,070)- ---- ---- ---- --(2,070)- 2,144 (28) (37) 4,065 2,144$ (28)$ (2,107)$ 4,065$ Special Revenue Funds Homeland Security Grant - Police Used Oil Recycling Program Justice Assistance Grant Emergency Management Performance Grant 148 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) -$ -$ -$ -$ ---- ---- 43,401 113,023 9,534 - 1,689 613 349 4,105 ---- - - - 190,389 ---- 45,090 113,636 9,883 194,494 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 45,090 113,636 9,883 194,494 ---- ---- ---- 45,090 113,636 9,883 194,494 423,913 232,917 86,261 1,155,705 469,003$ 346,553$ 96,144$ 1,350,199$ Special Revenue Funds Library Impact Fee Police Impact Fee Animal Center Impact Fee Park Land Acquisition 149 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year -$ -$ -$ -$ ---- ---- ---- 85 5,425 - - ---- ---- ---- 85 5,425 - - - 310 - - ---- ---- ---- ---- ---- ---- ---- ---- - 310 - - 85 5,115 - - ---- ---- ---- 85 5,115 - - 13,203 1,122,223 (41,128) 76 13,288$ 1,127,338$ (41,128)$ 76$ Capital Projects Funds Assessment District 84-1 Assessment District 86-2 Assessment District 82-1 CFD 2000-01 South Etiwanda 150 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year (CONTINUED) -$ -$ -$ -$ ---- ---- ---- (35,400) (1,140) - 3,228 ---- ---- ---- (35,400) (1,140) - 3,228 ---- ---- ---- 140 - - 190 ---- ---- ---- ---- ---- 140 - - 190 (35,540) (1,140) - 3,038 ---- ---- ---- (35,540) (1,140) - 3,038 497,299 175,077 6,128 677,407 461,759$ 173,937$ 6,128$ 680,445$ Capital Projects Funds Etiwanda Equestrian Facility CFD 2001-01 CFD 2003-01 Public Library Bond Act - 2000 151 CITY OF RANCHO CUCAMONGA COMBINING STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Contributions Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety - police Public safety - fire protection Community development Community services Engineering and public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year -$ -$ -$ -$ 16,226,349$ - - - - 246,167 - - - - 12,460,705 - - - - 3,594,052 347 1,441 - 20 1,762,216 - - - - 471,479 - - - - 9,924,665 - - - - 2,170,413 347 1,441 - 20 46,856,046 - - - - 910,970 - - - - 353,252 - - - - 27,028 - - - - 10,797,251 - - - - 9,292,769 - - - - 7,180,879 - - - - 19,970,317 - - - - 7,552 - - - - 105 - - - - 48,540,123 347 1,441 - 20 (1,684,077) - - - - 479,584 - - - - (604,288) - - - - (124,704) 347 1,441 - 20 (1,808,781) 48,457 5,241 1,848 6,084 133,750,176 48,804$ 6,682$ 1,848$ 6,104$ 131,941,395$ Capital Projects Funds Total Nonmajor Governmental Funds CFD 2006-02 Amador on Route 66 CFD 2004-01 Rancho Etiwanda CFD 2003-01 Cultural Center CFD 2006-01 Vintner's Grove 152 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) GAS TAX YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 7,702,748$ 7,702,748$ 7,702,748$-$ Resources (Inflows): Intergovernmental 4,880,310 4,837,940 4,766,011 (71,929) Use of money and property 80,190 110,850 45,555 (65,295) Miscellaneous - - - - Amounts Available for Appropriations 12,663,248 12,651,538 12,514,314 (137,224) Charges to Appropriation (Outflow): Engineering and public works 2,576,960 3,300,118 2,990,268 309,850 Capital outlay 3,115,000 3,114,262 2,911,605 202,657 Total Charges to Appropriations 5,691,960 6,414,380 5,901,873 512,507 Budgetary Fund Balance, June 30 (Budgetary Basis) 6,971,288$ 6,237,158$ 6,612,441 375,283$ Encumbrances 2,690,964 Budgetary Fund Balance, June 30 (GAAP Basis) 9,303,405$ 153 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) RECREATION YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 2,740,301$ 2,740,301$ 2,740,301$-$ Resources (Inflows): Charges for services 3,102,910 2,959,470 2,888,221 (71,249) Use of money and property 1,088,950 1,071,750 1,151,907 80,157 Contributions 239,790 262,370 253,177 (9,193) Miscellaneous 207,150 261,780 236,889 (24,891) Amounts Available for Appropriations 7,379,101 7,295,671 7,270,495 (25,176) Charges to Appropriation (Outflow): Community services 4,968,520 4,961,751 4,610,026 351,725 Capital outlay - 251,109 250,000 1,109 Total Charges to Appropriations 4,968,520 5,212,860 4,860,026 352,834 Budgetary Fund Balance, June 30 (Budgetary Basis) 2,410,581$ 2,082,811$ 2,410,469 327,658$ Encumbrances 262,353 Budgetary Fund Balance, June 30 (GAAP Basis) 2,672,822$ 154 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PARK DEVELOPMENT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 12,473,564$ 12,473,564$ 12,473,564$-$ Resources (Inflows): Use of money and property 145,210 184,800 101,290 (83,510) Amounts Available for Appropriations 12,618,774 12,658,364 12,574,854 (83,510) Charges to Appropriation (Outflow): Community development 127,090 140,740 122,962 17,778 Capital outlay 1,343,890 4,797,700 4,395,097 402,603 Total Charges to Appropriations 1,470,980 4,938,440 4,518,059 420,381 Budgetary Fund Balance, June 30 (Budgetary Basis) 11,147,794$ 7,719,924$ 8,056,795 336,871$ Encumbrances 143,731 Budgetary Fund Balance, June 30 (GAAP Basis) 8,200,526$ 155 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) BEAUTIFICATION YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 960,107$ 960,107$ 960,107$ -$ Resources (Inflows): Use of money and property 9,440 15,760 5,090 (10,670) Amounts Available for Appropriations 969,547 975,867 965,197 (10,670) Charges to Appropriation (Outflow): Engineering and public works 850 850 850 - Capital outlay 500,000 50,000 9,426 40,574 Total Charges to Appropriations 500,850 50,850 10,276 40,574 Budgetary Fund Balance, June 30 (Budgetary Basis) 468,697$ 925,017$ 954,921 29,904$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 954,921$ 156 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) LANDSCAPE MAINTENANCE DISTRICTS YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 15,908,684$ 15,908,684$ 15,908,684$-$ Resources (Inflows): Taxes 10,541,360 10,541,360 10,562,126 20,766 Licenses and permits 240,000 240,000 211,809 (28,191) Charges for services 54,720 54,720 33,167 (21,553) Use of money and property 209,360 278,940 118,264 (160,676) Contributions 50,000 50,000 50,000 - Miscellaneous 3,940 3,940 1,520 (2,420) Transfers in 469,360 469,360 469,360 - Amounts Available for Appropriations 27,477,424 27,547,004 27,354,930 (192,074) Charges to Appropriation (Outflow): Community development 11,255,560 11,241,354 10,316,291 925,063 Engineering and public works 1,990 1,990 1,990 - Capital outlay 955,700 414,376 406,634 7,742 Total Charges to Appropriations 12,213,250 11,657,720 10,724,915 932,805 Budgetary Fund Balance, June 30 (Budgetary Basis) 15,264,174$ 15,889,284$ 16,630,015 740,731$ Encumbrances 824,021 Budgetary Fund Balance, June 30 (GAAP Basis) 17,454,036$ 157 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) TRANSPORTATION YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 22,789,940$ 22,789,940$ 22,789,940$-$ Resources (Inflows): Use of money and property 245,840 360,460 108,944 (251,516) Developer participation 3,000,000 7,622,720 8,051,072 428,352 Amounts Available for Appropriations 26,035,780 30,773,120 30,949,956 176,836 Charges to Appropriation (Outflow): Engineering and public works 1,035,830 1,065,848 1,025,336 40,512 Capital outlay 2,185,940 7,878,132 7,154,855 723,277 Total Charges to Appropriations 3,221,770 8,943,980 8,180,191 763,789 Budgetary Fund Balance, June 30 (Budgetary Basis) 22,814,010$ 21,829,140$ 22,769,765 940,625$ Encumbrances 1,683,699 Budgetary Fund Balance, June 30 (GAAP Basis) 24,453,464$ 158 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PEDESTRIAN GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (9,883)$ (9,883)$ (9,883)$ -$ Resources (Inflows): Intergovernmental - 46,600 46,596 (4) Transfers in - 9,890 9,883 (7) Amounts Available for Appropriations (9,883) 46,607 46,596 (11) Charges to Appropriation (Outflow): Capital outlay - 46,600 46,596 4 Total Charges to Appropriations - 46,600 46,596 4 Budgetary Fund Balance, June 30 (Budgetary Basis) (9,883)$ 7$ - (7)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 159 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) COMMUNITY DEVELOPMENT BLOCK GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,218,426$ 1,218,426$ 1,218,426$-$ Resources (Inflows): Intergovernmental 835,300 1,333,640 718,048 (615,592) Use of money and property - - (3,524) (3,524) Miscellaneous 350,000 350,000 117,908 (232,092) Amounts Available for Appropriations 2,403,726 2,902,066 2,050,858 (851,208) Charges to Appropriation (Outflow): Community development 1,939,140 1,683,640 914,488 769,152 Total Charges to Appropriations 1,939,140 1,683,640 914,488 769,152 Budgetary Fund Balance, June 30 (Budgetary Basis) 464,586$ 1,218,426$ 1,136,370 (82,056)$ Encumbrances 7,856 Budgetary Fund Balance, June 30 (GAAP Basis) 1,144,226$ 160 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) ASSESSMENT ADMINISTRATION YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 742,147$ 742,147$ 742,147$ -$ Resources (Inflows): Use of money and property 6,400 10,230 2,491 (7,739) Miscellaneous 951,600 951,600 951,600 - Amounts Available for Appropriations 1,700,147 1,703,977 1,696,238 (7,739) Charges to Appropriation (Outflow): General government 958,000 986,110 897,243 88,867 Total Charges to Appropriations 958,000 986,110 897,243 88,867 Budgetary Fund Balance, June 30 (Budgetary Basis) 742,147$ 717,867$ 798,995 81,128$ Encumbrances 9,000 Budgetary Fund Balance, June 30 (GAAP Basis) 807,995$ 161 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) SAN SEVAINE / ETIWANDA DRAINAGE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 886,656$ 886,656$ 886,656$ -$ Resources (Inflows): Use of money and property 11,540 14,480 4,670 (9,810) Developer participation 75,000 100,000 93,756 (6,244) Amounts Available for Appropriations 973,196 1,001,136 985,082 (16,054) Charges to Appropriation (Outflow): Engineering and public works 50,780 780 780 - Total Charges to Appropriations 50,780 780 780 - Budgetary Fund Balance, June 30 (Budgetary Basis) 922,416$ 1,000,356$ 984,302 (16,054)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 984,302$ 162 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) AIR QUALITY IMPROVEMENT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,125,280$ 1,125,280$ 1,125,280$-$ Resources (Inflows): Intergovernmental 1,696,970 1,696,970 227,842 (1,469,128) Use of money and property 8,820 16,760 3,629 (13,131) Amounts Available for Appropriations 2,831,070 2,839,010 1,356,751 (1,482,259) Charges to Appropriation (Outflow): General government 24,360 27,153 23,827 3,326 Capital outlay 2,014,470 1,346,707 1,202,032 144,675 Total Charges to Appropriations 2,038,830 1,373,860 1,225,859 148,001 Budgetary Fund Balance, June 30 (Budgetary Basis) 792,240$ 1,465,150$ 130,892 (1,334,258)$ Encumbrances 1,189,873 Budgetary Fund Balance, June 30 (GAAP Basis) 1,320,765$ 163 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) SOUTH ETIWANDA DRAINAGE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 644,482$ 644,482$ 644,482$ -$ Resources (Inflows): Use of money and property 7,560 12,130 2,950 (9,180) Developer participation - 220,000 217,965 (2,035) Amounts Available for Appropriations 652,042 876,612 865,397 (11,215) Charges to Appropriation (Outflow): Engineering and public works 180 180 180 - Total Charges to Appropriations 180 180 180 - Budgetary Fund Balance, June 30 (Budgetary Basis) 651,862$ 876,432$ 865,217 (11,215)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 865,217$ 164 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) LOWER ETIWANDA DRAINAGE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 607,298$ 607,298$ 607,298$ -$ Resources (Inflows): Use of money and property 6,980 9,140 2,943 (6,197) Amounts Available for Appropriations 614,278 616,438 610,241 (6,197) Charges to Appropriation (Outflow): Engineering and public works 25,390 390 390 - Total Charges to Appropriations 25,390 390 390 - Budgetary Fund Balance, June 30 (Budgetary Basis) 588,888$ 616,048$ 609,851 (6,197)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 609,851$ 165 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) MASI COMMERCE CENTER YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 301,470$ 301,470$ 301,470$ -$ Resources (Inflows): Use of money and property 130 170 2,295 2,125 Amounts Available for Appropriations 301,600 301,640 303,765 2,125 Budgetary Fund Balance, June 30 (Budgetary Basis) 301,600$ 301,640$ 303,765 2,125$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 303,765$ 166 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) MEASURE I YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 as restated 5,320,275$ 5,320,275$ 5,320,275$-$ Resources (Inflows): Intergovernmental 3,029,740 3,029,740 3,082,468 52,728 Use of money and property 60,530 60,160 23,330 (36,830) Amounts Available for Appropriations 8,410,545 8,410,175 8,426,073 15,898 Charges to Appropriation (Outflow): Engineering and public works 1,529,170 1,588,790 1,500,897 87,893 Capital outlay 2,550,000 5,836,160 3,963,608 1,872,552 Total Charges to Appropriations 4,079,170 7,424,950 5,464,505 1,960,445 Budgetary Fund Balance, June 30 (Budgetary Basis) 4,331,375$ 985,225$ 2,961,568 1,976,343$ Encumbrances 1,429,993 Budgetary Fund Balance, June 30 (GAAP Basis) 4,391,561$ 167 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) LIBRARY SERVICES YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 6,509,613$ 6,509,613$ 6,509,613$-$ Resources (Inflows): Taxes 4,209,860 4,288,670 4,337,116 48,446 Intergovernmental 25,000 60,000 10,487 (49,513) Charges for services 455,100 381,000 404,020 23,020 Use of money and property 58,930 80,870 10,065 (70,805) Contributions 195,000 177,000 168,302 (8,698) Miscellaneous 22,920 7,690 5,990 (1,700) Amounts Available for Appropriations 11,476,423 11,504,843 11,445,593 (59,250) Charges to Appropriation (Outflow): Community services 4,884,570 5,063,855 4,724,714 339,141 Capital outlay 402,350 127,915 7,802 120,113 Debt service: Principal retirement 13,650 11,680 7,552 4,128 Interest and fiscal charges - 120 105 15 Transfers out - 37,940 37,935 5 Total Charges to Appropriations 5,300,570 5,241,510 4,778,108 463,402 Budgetary Fund Balance, June 30 (Budgetary Basis) 6,175,853$ 6,263,333$ 6,667,485 404,152$ Encumbrances 48,265 Budgetary Fund Balance, June 30 (GAAP Basis) 6,715,750$ 168 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PROPOSITION 84 - PARK BOND ACT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (341)$ (341)$ (341)$ -$ Resources (Inflows): Transfers in - 350 341 (9) Amounts Available for Appropriations (341) 9 -(9) Budgetary Fund Balance, June 30 (Budgetary Basis) (341)$ 9$ - (9)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 169 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) ASSET FORFEITURE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 130,557$ 130,557$ 130,557$ -$ Resources (Inflows): Use of money and property 1,850 1,360 635 (725) Amounts Available for Appropriations 132,407 131,917 131,192 (725) Charges to Appropriation (Outflow): Public safety - Police 7,590 60,052 54,052 6,000 Capital outlay - 8 - 8 Total Charges to Appropriations 7,590 60,060 54,052 6,008 Budgetary Fund Balance, June 30 (Budgetary Basis) 124,817$ 71,857$ 77,140 5,283$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 77,140$ 170 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) USED OIL RECYCLING GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (Inflows): Intergovernmental - 370 - (370) Amounts Available for Appropriations - 370 -(370) Charges to Appropriation (Outflow): Engineering and public works - 370 - 370 Total Charges to Appropriations - 370 -370 Budgetary Fund Balance, June 30 (Budgetary Basis) -$ -$ - -$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 171 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) COPS PROGRAM GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 437,073$ 437,073$ 437,073$ -$ Resources (Inflows): Intergovernmental 200,000 200,000 378,009 178,009 Use of money and property - - (7,490) (7,490) Amounts Available for Appropriations 637,073 637,073 807,592 170,519 Charges to Appropriation (Outflow): Public safety - Police 308,000 315,740 283,088 32,652 Capital outlay - 6,330 6,243 87 Total Charges to Appropriations 308,000 322,070 289,331 32,739 Budgetary Fund Balance, June 30 (Budgetary Basis) 329,073$ 315,003$ 518,261 203,258$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 518,261$ 172 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) COMMUNITY AND RECREATION CENTERS IMPACT FEE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 449,620$ 449,620$ 449,620$ -$ Resources (Inflows): Use of money and property 710 7,010 1,650 (5,360) Developer participation 50,000 70,000 65,645 (4,355) Amounts Available for Appropriations 500,330 526,630 516,915 (9,715) Budgetary Fund Balance, June 30 (Budgetary Basis) 500,330$ 526,630$ 516,915 (9,715)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 516,915$ 173 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PARK IMPROVEMENT FEE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 659,063$ 659,063$ 659,063$ -$ Resources (Inflows): Use of money and property 1,020 10,270 2,448 (7,822) Developer participation 70,000 100,000 96,238 (3,762) Amounts Available for Appropriations 730,083 769,333 757,749 (11,584) Budgetary Fund Balance, June 30 (Budgetary Basis) 730,083$ 769,333$ 757,749 (11,584)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 757,749$ 174 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) DRAINAGE FACILITIES YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 4,350,597$ 4,350,597$ 4,350,597$-$ Resources (Inflows): Use of money and property 42,090 69,630 17,654 (51,976) Developer participation 175,000 1,315,000 1,200,629 (114,371) Amounts Available for Appropriations 4,567,687 5,735,227 5,568,880 (166,347) Charges to Appropriation (Outflow): Engineering and public works 286,590 159,817 157,088 2,729 Capital outlay 1,005,000 849,703 644,671 205,032 Total Charges to Appropriations 1,291,590 1,009,520 801,759 207,761 Budgetary Fund Balance, June 30 (Budgetary Basis) 3,276,097$ 4,725,707$ 4,767,121 41,414$ Encumbrances 357,541 Budgetary Fund Balance, June 30 (GAAP Basis) 5,124,662$ 175 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) CA STATE LIBRARY YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 29,575$ 29,575$ 29,575$ -$ Resources (Inflows): Intergovernmental - 40,000 15,657 (24,343) Use of money and property - - (1,714) (1,714) Amounts Available for Appropriations 29,575 69,575 43,518 (26,057) Charges to Appropriation (Outflow): Community services 18,000 18,000 16,757 1,243 Total Charges to Appropriations 18,000 18,000 16,757 1,243 Budgetary Fund Balance, June 30 (Budgetary Basis) 11,575$ 51,575$ 26,761 (24,814)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 26,761$ 176 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) AB 2928 TRAFFIC CONGESTION RELIEF YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 292,870$ 292,870$ 292,870$ -$ Resources (Inflows): Use of money and property - - (3,209) (3,209) Amounts Available for Appropriations 292,870 292,870 289,661 (3,209) Charges to Appropriation (Outflow): Public works 80 80 80 - Total Charges to Appropriations 80 80 80 - Budgetary Fund Balance, June 30 (Budgetary Basis) 292,790$ 292,790$ 289,581 (3,209)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 289,581$ 177 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) LITTER REDUCTION GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (Inflows): Intergovernmental 50,070 55,710 56,411 701 Use of money and property - - (175) (175) Amounts Available for Appropriations 50,070 55,710 56,236 526 Charges to Appropriation (Outflow): Engineering and public works 49,500 58,710 56,236 2,474 Total Charges to Appropriations 49,500 58,710 56,236 2,474 Budgetary Fund Balance, June 30 (Budgetary Basis) 570$ (3,000)$ - 3,000$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 178 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) SAFETEA-LU GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (Inflows): Intergovernmental 2,127,750 2,127,750 1,652,676 (475,074) Use of money and property - - 263 263 Amounts Available for Appropriations 2,127,750 2,127,750 1,652,939 (474,811) Charges to Appropriations (Outflow): Capital outlay 2,127,750 2,127,750 1,652,939 474,811 Total Charges to Appropriations 2,127,750 2,127,750 1,652,939 474,811 Budgetary Fund Balance, June 30 (Budgetary Basis) -$ -$ - -$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 179 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) UNDERGROUND UTILITIES YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 10,702,349$ 10,702,349$ 10,702,349$-$ Resources (Inflows): Charges for services 25,000 100,000 102,686 2,686 Use of money and property 137,750 163,310 56,063 (107,247) Amounts Available for Appropriations 10,865,099 10,965,659 10,861,098 (104,561) Charges to Appropriations (Outflow): Engineering and public works 3,310 226,057 226,057 - Capital outlay 130,000 113,743 - 113,743 Total Charges to Appropriations 133,310 339,800 226,057 113,743 Budgetary Fund Balance, June 30 (Budgetary Basis) 10,731,789$ 10,625,859$ 10,635,041 9,182$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 10,635,041$ 180 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) SAFE ROUTES TO SCHOOL PROGRAM YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (69,183)$ (69,183)$ (69,183)$ -$ Resources (Inflows): Intergovernmental 178,070 178,070 20,437 (157,633) Amounts Available for Appropriations 108,887 108,887 (48,746)(157,633) Charges to Appropriations (Outflow): Engineering and public works 110,520 26,380 25,837 543 Total Charges to Appropriations 201,320 26,380 25,837 543 Budgetary Fund Balance, June 30 (Budgetary Basis) (92,433)$ 82,507$ (74,583) (157,090)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) (74,583)$ 181 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) CITYWIDE INFRASTRUCTURE IMPROVEMENT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 27,614,838$ 27,614,838$ 27,614,838$-$ Resources (Inflows): Intergovernmental 1,250,000 1,559,000 1,362,649 (196,351) Use of money and property 295,070 387,700 132,766 (254,934) Developer participation - 17,000 8,971 (8,029) Miscellaneous - 107,180 198,582 91,402 Amounts Available for Appropriations 29,159,908 29,685,718 29,317,806 (367,912) Charges to Appropriations (Outflow): Engineering and public works 105,370 106,294 99,111 7,183 Capital outlay 4,275,000 7,433,286 6,636,505 796,781 Transfers out - 9,890 9,883 7 Total Charges to Appropriations 4,380,370 7,549,470 6,745,499 803,971 Budgetary Fund Balance, June 30 (Budgetary Basis) 24,779,538$ 22,136,248$ 22,572,307 436,059$ Encumbrances 1,467,753 Budgetary Fund Balance, June 30 (GAAP Basis) 24,040,060$ 182 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PROPOSITION 1B - SLPP YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 3,049$ 3,049$ 3,049$ -$ Resources (Inflows): Intergovernmental 19,920 19,920 - (19,920) Use of money and property - 50 10 (40) Amounts Available for Appropriations 22,969 23,019 3,059 (19,960) Charges to Appropriations (Outflow): Capital outlay 19,920 19,920 - 19,920 Total Charges to Appropriations 19,920 19,920 -19,920 Budgetary Fund Balance, June 30 (Budgetary Basis) 3,049$ 3,099$ 3,059 (40)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 3,059$ 183 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) CA STATE LIBRARY STAFF INNOVATION FUND GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (Inflows): Intergovernmental 71,950 71,950 701 (71,249) Use of money and property 2,560 3,790 1,189 (2,601) Amounts Available for Appropriations 74,510 75,740 1,890 (73,850) Charges to Appropriations (Outflow): Parks and recreation 74,510 74,510 1,890 72,620 Total Charges to Appropriations 74,510 74,510 1,890 72,620 Budgetary Fund Balance, June 30 (Budgetary Basis) -$ 1,230$ - (1,230)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 184 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PUBLIC RESOURCE GRANTS YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (14,848)$ (14,848)$ (14,848)$ -$ Resources (Inflows): Intergovernmental 9,730 9,730 - (9,730) Contributions 9,510 9,510 - (9,510) Miscellaneous 360 360 495 135 Amounts Available for Appropriations 4,752 4,752 (14,353)(19,105) Charges to Appropriations (Outflow): General government 9,730 - - - Total Charges to Appropriations 9,730 - -- Budgetary Fund Balance, June 30 (Budgetary Basis) (4,978)$ 4,752$ (14,353) (19,105)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) (14,353)$ 185 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PROPOSITION 1B YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 242,354$ 242,354$ 242,354$ -$ Resources (Inflows): Use of money and property 2,850 3,650 1,166 (2,484) Amounts Available for Appropriations 245,204 246,004 243,520 (2,484) Charges to Appropriations (Outflow): Community development 70 70 70 - Total Charges to Appropriations 70 70 70 - Budgetary Fund Balance, June 30 (Budgetary Basis) 245,134$ 245,934$ 243,450 (2,484)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 243,450$ 186 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) INTEGRATED WASTE MANAGEMENT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 3,313,753$ 3,313,753$ 3,313,753$-$ Resources (Inflows): Taxes 1,254,470 1,272,410 1,327,107 54,697 Licenses and permits 34,000 34,000 34,358 358 Use of money and property 31,830 43,040 11,844 (31,196) Miscellaneous 525,000 525,000 657,429 132,429 Amounts Available for Appropriations 5,159,053 5,188,203 5,344,491 156,288 Charges to Appropriations (Outflow): Engineering and public works 1,327,550 1,278,580 1,228,543 50,037 Transfers out 350,170 350,170 350,170 - Total Charges to Appropriations 1,677,720 1,628,750 1,578,713 50,037 Budgetary Fund Balance, June 30 (Budgetary Basis) 3,481,333$ 3,559,453$ 3,765,778 206,325$ Encumbrances 44,999 Budgetary Fund Balance, June 30 (GAAP Basis) 3,810,777$ 187 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PROPOSITION 42 - TRAFFIC CONGESTION MITIGATION YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 206,300$ 206,300$ 206,300$ -$ Resources (Inflows): Use of money and property 2,430 3,110 - (3,110) Amounts Available for Appropriations 208,730 209,410 206,300 (3,110) Charges to Appropriations (Outflow): Engineering and public works 160 160 - 160 Transfers out - 208,010 206,300 1,710 Total Charges to Appropriations 160 208,170 206,300 1,870 Budgetary Fund Balance, June 30 (Budgetary Basis) 208,570$ 1,240$ - (1,240)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 188 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) FREEDOM COURTYARD RESOURCE GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (Inflows): Use of money and property 30 40 - (40) Amounts Available for Appropriations 30 40 - (40) Budgetary Fund Balance, June 30 (Budgetary Basis) 30$ 40$ - (40)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) -$ 189 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) JUSTICE ASSISTANCE GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 2,144$ 2,144$ 2,144$ -$ Resources (Inflows): Intergovernmental 47,000 47,990 47,683 (307) Use of money and property - - 141 141 Amounts Available for Appropriations 49,144 50,134 49,968 (166) Charges to Appropriations (Outflow): Public safety - 5,121 4,961 160 Capital outlay 47,000 42,869 42,863 6 Total Charges to Appropriations 47,000 47,990 47,824 166 Budgetary Fund Balance, June 30 (Budgetary Basis) 2,144$ 2,144$ 2,144 -$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 2,144$ 190 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) EMERGENCY MANAGEMENT PERFORMANCE GRANT YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (28)$ (28)$ (28)$ -$ Resources (Inflows): Intergovernmental 33,220 27,030 27,028 (2) Amounts Available for Appropriations 33,192 27,002 27,000 (2) Charges to Appropriations (Outflow): Public safety 33,220 27,030 27,028 2 Total Charges to Appropriations 33,220 27,030 27,028 2 Budgetary Fund Balance, June 30 (Budgetary Basis) (28)$ (28)$ (28) -$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) (28)$ 191 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) HOMELAND SECURITY GRANT - POLICE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (37)$ (37)$ (37)$ -$ Resources (Inflows): Intergovernmental 68,070 40,160 9,081 (31,079) Amounts Available for Appropriations 68,033 40,123 9,044 (31,079) Charges to Appropriations (Outflow): Public safety 2,070 18,970 11,151 7,819 Capital outlay 66,000 29,000 26,488 2,512 Total Charges to Appropriations 68,070 47,970 37,639 10,331 Budgetary Fund Balance, June 30 (Budgetary Basis) (37)$ (7,847)$ (28,595) (20,748)$ Encumbrances 26,488 Budgetary Fund Balance, June 30 (GAAP Basis) (2,107)$ 192 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) USED OIL RECYCLING PROGRAM YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 4,065$ 4,065$ 4,065$ -$ Resources (Inflows): Intergovernmental 40,260 47,780 38,921 (8,859) Use of money and property 230 490 (114) (604) Amounts Available for Appropriations 44,555 52,335 42,872 (9,463) Charges to Appropriations (Outflow): Community development 40,220 40,220 38,807 1,413 Total Charges to Appropriations 40,220 40,220 38,807 1,413 Budgetary Fund Balance, June 30 (Budgetary Basis) 4,335$ 12,115$ 4,065 (8,050)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 4,065$ 193 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) LIBRARY IMPACT FEE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 423,913$ 423,913$ 423,913$ -$ Resources (Inflows): Charges for services 50,000 50,000 43,401 (6,599) Use of money and property 3,260 6,550 1,689 (4,861) Amounts Available for Appropriations 477,173 480,463 469,003 (11,460) Budgetary Fund Balance, June 30 (Budgetary Basis) 477,173$ 480,463$ 469,003 (11,460)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 469,003$ 194 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) POLICE IMPACT FEE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 232,917$ 232,917$ 232,917$ -$ Resources (Inflows): Charges for services 40,000 40,000 113,023 73,023 Use of money and property 1,720 4,250 613 (3,637) Amounts Available for Appropriations 274,637 277,167 346,553 69,386 Budgetary Fund Balance, June 30 (Budgetary Basis) 274,637$ 277,167$ 346,553 69,386$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 346,553$ 195 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) ANIMAL CENTER IMPACT FEE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 86,261$ 86,261$ 86,261$ -$ Resources (Inflows): Charges for services 15,000 15,000 9,534 (5,466) Use of money and property 730 1,340 349 (991) Amounts Available for Appropriations 101,991 102,601 96,144 (6,457) Budgetary Fund Balance, June 30 (Budgetary Basis) 101,991$ 102,601$ 96,144 (6,457)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 96,144$ 196 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) PARK LAND ACQUISITION YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,155,705$ 1,155,705$ 1,155,705$-$ Resources (Inflows): Use of money and property 1,990 18,040 4,105 (13,935) Developer participation 130,000 180,000 190,389 10,389 Amounts Available for Appropriations 1,287,695 1,353,745 1,350,199 (3,546) Budgetary Fund Balance, June 30 (Budgetary Basis) 1,287,695$ 1,353,745$ 1,350,199 (3,546)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 1,350,199$ 197 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) ASSESSMENT DISTRICT 82-1 YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 13,203$ 13,203$ 13,203$ -$ Resources (Inflows): Use of money and property 160 200 85 (115) Amounts Available for Appropriations 13,363 13,403 13,288 (115) Budgetary Fund Balance, June 30 (Budgetary Basis)13,363$ 13,403$ 13,288 (115)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 13,288$ 198 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) ASSESSMENT DISTRICT 84-1 YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,122,223$ 1,122,223$ 1,122,223$ -$ Resources (Inflows): Use of money and property 13,160 16,880 5,425 (11,455) Amounts Available for Appropriations 1,135,383 1,139,103 1,127,648 (11,455) Charges to Appropriation (Outflow): General government 310 310 310 - Total Charges to Appropriations 310 310 310 - Budgetary Fund Balance, June 30 (Budgetary Basis)1,135,073$ 1,138,793$ 1,127,338 (11,455)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 1,127,338$ 199 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) CFD 2001-01 YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 497,299$ 497,299$ 497,299$ -$ Resources (Inflows): Use of money and property 5,840 7,480 (35,400) (42,880) Amounts Available for Appropriations 503,139 504,779 461,899 (42,880) Charges to Appropriation (Outflow): Community development 140 140 140 - Total Charges to Appropriations 140 140 140 - Budgetary Fund Balance, June 30 (Budgetary Basis)502,999$ 504,639$ 461,759 (42,880)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 461,759$ 200 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE ETIWANDA EQUESTRIAN FACILITY YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 677,407$ 677,407$ 677,407$ -$ Resources (Inflows): Use of money and property 7,950 10,190 3,228 (6,962) Amounts Available for Appropriations 685,357 687,597 680,635 (6,962) Charges to Appropriation (Outflow): Community development 190 190 190 - Total Charges to Appropriations 190 190 190 - Budgetary Fund Balance, June 30 (Budgetary Basis)685,167$ 687,407$ 680,445 (6,962)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 680,445$ 201 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) CFD 2004-01 RANCHO ETIWANDA YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 48,457$ 48,457$ 48,457$ -$ Resources (Inflows): Use of money and property 60 80 347 267 Amounts Available for Appropriations 48,517 48,537 48,804 267 Budgetary Fund Balance, June 30 (Budgetary Basis)48,517$ 48,537$ 48,804 267$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 48,804$ 202 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) CFD 2006-01 VINTNER'S GROVE YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,848$ 1,848$ 1,848$ -$ Resources (Inflows): Use of money and property 30 30 - (30) Amounts Available for Appropriations 1,878 1,878 1,848 (30) Budgetary Fund Balance, June 30 (Budgetary Basis)1,878$ 1,878$ 1,848 (30)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 1,848$ 203 CITY OF RANCHO CUCAMONGA BUDGETARY COMPARISON SCHEDULE (BUDGETARY BASIS) CFD 2006-02 AMADOR ON ROUTE 66 YEAR ENDED JUNE 30, 2018 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 6,084$ 6,084$ 6,084$ -$ Resources (Inflows): Use of money and property 80 100 20 (80) Amounts Available for Appropriations 6,164 6,184 6,104 (80) Budgetary Fund Balance, June 30 (Budgetary Basis)6,164$ 6,184$ 6,104 (80)$ Encumbrances - Budgetary Fund Balance, June 30 (GAAP Basis) 6,104$ 204   &,7<2)5$1&+2&8&$021*$ 1RQ0DMRU3URSULHWDU\)XQGV  3URSULHWDU\)XQGVDUHXVHGWRDFFRXQWIRUDJRYHUQPHQW VRQJRLQJRUJDQL]DWLRQVDQGDFWLYLWLHVWKDWDUH VLPLODU WR EXVLQHVVHV IRXQG LQ WKH SULYDWH VHFWRU 7KHVH IXQGVDUH FRQVLGHUHG VHOIVXSSRUWLQJ LQ WKDW WKH VHUYLFHV UHQGHUHG E\ WKHP DUH JHQHUDOO\ ILQDQFHG WKURXJK XVHU FKDUJHV RU RQ D FRVW UHLPEXUVHPHQWEDVLV  5(*,6&RQQHFW)XQG$FFRXQWVIRUFRVWVDVVRFLDWHGZLWKWKHGHYHORSPHQWRIWKH5DQFKR&XFDPRQJD (QWHUSULVH*,6&RQQHFW3URJUDPZKLFKSURYLGHVVHUYLFHVWRWKH&LW\DQGDJHQF\SDUWQHUVWKDWDUHLQ QHHGRIWKHLUH[SHUWLVH  )LEHU 2SWLF 1HWZRUN )XQG  $FFRXQWV IRU FRVWV DVVRFLDWHG ZLWK WKH &LW\ V H[LVWLQJ XWLOLW\ LQIRUPDWLRQ WHFKQRORJ\DQGWUDIILFILEHUFRQGXLWVDQGOHDVHVIRUFRQGXLWDQGILEHUDFFHVV 205 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF NET POSITION NON-MAJOR PROPRIETARY FUNDS JUNE 30, 2018 Totals Assets: Current: Cash and investments -$ -$ -$ Receivables: Accounts 4,671 - 4,671 Total Current Assets 4,671 - 4,671 Noncurrent: Capital assets - net of accumulated depreciation - 5,498,788 5,498,788 Total Noncurrent Assets - 5,498,788 5,498,788 Total Assets 4,671$ 5,498,788$ 5,503,459$ Liabilities and Net Position: Liabilities: Current: Accounts payable -$ 64,119$ 64,119$ Due to other funds 29,896 344,852 374,748 Total Current Liabilities 29,896 408,971 438,867 Total Liabilities 29,896 408,971 438,867 Net Position: Invested in capital assets - 5,498,788 5,498,788 Unrestricted (25,225) (408,971) (434,196) Total Net Position (25,225) 5,089,817 5,064,592 Total Liabilities and Net Position 4,671$ 5,498,788$ 5,503,459$ Business-Type Activities - Enterprise Funds REGIS Connect Fiber Optic Network See Notes to Financial Statements 206 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION NON-MAJOR PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2018 Totals Operating Revenues: Sales and service charges 42,930$ 58,857$ 101,787$ Miscellaneous - 4,950 4,950 Total Operating Revenues 42,930 63,807 106,737 Operating Expenses: Maintenance and operations 98,564 - 98,564 Contractual services 6,405 - 6,405 Depreciation expense -144,924144,924 Total Operating Expenses 104,969 144,924 249,893 Operating Income (Loss) (62,039) (81,117) (143,156) Nonoperating Revenues (Expenses): Interest revenue (933) (2,170) (3,103) Total Nonoperating Revenues (Expenses) (933) (2,170) (3,103) Income (Loss) Before Contributions (62,972) (83,287) (146,259) Capital Contributions - 588,730 588,730 Changes in Net Position (62,972) 505,443 442,471 Net Position: Beginning of Year 37,747 4,584,374 4,622,121 End of Fiscal Year (25,225)$ 5,089,817$ 5,064,592$ Business-Type Activities - Enterprise Funds REGIS Connect Fiber Optic Network See Notes to Financial Statements 207 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CASH FLOWS NON-MAJOR PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2018 Totals Cash Flows from Operating Activities: Cash received from customers and users 77,499$ 58,857$ 136,356$ Cash paid to suppliers for goods and services (147,468) -(147,468) Cash received from (payments to) others - 413,921 413,921 Net Cash Provided (Used) by Operating Activities (69,969) 472,778 402,809 Cash Flows from Capital and Related Financing Activities: Acquisition and construction of capital assets (494,250)(494,250) Net Cash Provided (Used) by Capital and Related Financing Activities - (494,250) (494,250) Cash Flows from Investing Activities: Interest received (862) (2,154)(3,016) Net Cash Provided (Used) by Investing Activities (862) (2,154) (3,016) Net Increase (Decrease) in Cash and Cash Equivalents (70,831) (23,626) (94,457) Cash and Cash Equivalents at Beginning of Year 70,831 23,626 94,457 Cash and Cash Equivalents at End of Year -$ -$ -$ Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss)(62,039)$ (81,117)$ (143,156)$ Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation - 144,924 144,924 (Increase) decrease in accounts receivable 34,569 - 34,569 Increase (decrease) in accounts payable (309) 64,119 63,810 Increase (decrease) in due to other funds (42,190) 344,852 302,662 Total Adjustments (7,930) 553,895 545,965 Net Cash Provided (Used) by Operating Activities (69,969)$ 472,778$ 402,809$ Non-Cash Investing, Capital, and Financing Activities: Donated infrastructure -$ 588,730$ 588,730$ Business-Type Activities - Enterprise Funds REGIS Connect Fiber Optic Network See Notes to Financial Statements 208   &,7<2)5$1&+2&8&$021*$ ,QWHUQDO6HUYLFH)XQGV   ,QWHUQDO VHUYLFH IXQGV DUH XVHG WR DFFRXQW IRU WKH ILQDQFLQJ RI JRRGV RU VHUYLFHV SURYLGHG E\ RQH GHSDUWPHQWRUDJHQF\WRRWKHUGHSDUWPHQWVRUDJHQFLHVRIWKHJRYHUQPHQWDQGWRRWKHUJRYHUQPHQW XQLWVRQDFRVWUHLPEXUVHPHQWEDVLV  (TXLSPHQWDQG9HKLFOH5HSODFHPHQW(VWDEOLVKHGWRDFFRXQWIRUWKHDFFXPXODWLRQRIXVHUFKDUJHVWR YDULRXV&LW\GHSDUWPHQWVDQGWKHFRVWVDVVRFLDWHGZLWKUHSODFLQJWKH&LW\¶VYHKLFOHV  &RPSXWHU (TXLSPHQW7HFKQRORJ\ 5HSODFHPHQW  (VWDEOLVKHG WR DFFRXQW IRU WKH DFFXPXODWLRQ RI UHVRXUFHVDQGWKHFRVWVDVVRFLDWHGZLWKUHSODFLQJWKH&LW\¶VGDWDSURFHVVLQJHTXLSPHQWDQGPDLQWDLQLQJ FXUUHQWWHFKQRORJ\ 209 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS JUNE 30, 2018 Total Assets: Current: Cash and investments 1,913,831$ 1,368,683$ 3,282,514$ Receivables: Accounts 100 29,020 29,120 Accrued interest 7,533 4,724 12,257 Prepaid costs - 789,056 789,056 Total Current Assets 1,921,464 2,191,483 4,112,947 Noncurrent: Capital assets - net of accumulated depreciation 4,563,789 1,356,272 5,920,061 Total Noncurrent Assets 4,563,789 1,356,272 5,920,061 Total Assets 6,485,253$ 3,547,755$ 10,033,008$ Liabilities and Net Position: Liabilities: Current: Accounts payable 127,198$ 53,899$ 181,097$ Total Current Liabilities 127,198 53,899 181,097 Total Liabilities 127,198 53,899 181,097 Net Position: Invested in capital assets 4,563,789 1,356,272 5,920,061 Unrestricted 1,794,266 2,137,584 3,931,850 Total Net Position 6,358,055 3,493,856 9,851,911 Total Liabilities and Net Position 6,485,253$ 3,547,755$ 10,033,008$ Equipment and Vehicle Replacement Computer Equipment/ Technology Replacement See Notes to Financial Statements 210 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2018 Total Operating Revenues: Sales and service charges -$ 349,180$ 349,180$ Total Operating Revenues - 349,180 349,180 Operating Expenses: Maintenance and operations 121,041 379,937 500,978 Contractual services 30,064 194,977 225,041 Depreciation expense 917,357 364,571 1,281,928 Total Operating Expenses 1,068,462 939,485 2,007,947 Operating Income (Loss) (1,068,462) (590,305) (1,658,767) Nonoperating Revenues (Expenses): Interest revenue 16,723 9,753 26,476 Interest expense (783) (13,382)(14,165) Total Nonoperating Revenues (Expenses) 15,940 (3,629) 12,311 Income (Loss) Before Transfers (1,052,522) (593,934) (1,646,456) Transfers in - 182,940 182,940 Changes in Net Position (1,052,522) (410,994)(1,463,516) Net Position: Beginning of Year 7,410,577 3,904,850 11,315,427 End of Fiscal Year 6,358,055$ 3,493,856$ 9,851,911$ Equipment and Vehicle Replacement Computer Equipment/ Technology Replacement See Notes to Financial Statements 211 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2018 Total Cash Flows from Operating Activities: Cash received from customers and users (100)$ 349,180$ 349,080$ Cash paid to suppliers for goods and services (52,777) (1,318,962)(1,371,739) Net Cash Provided (Used) by Operating Activities (52,877) (969,782) (1,022,659) Cash Flows from Non-Capital Financing Activities: Cash transfers in - 182,940 182,940 Net Cash Provided (Used) by Non-Capital Financing Activities - 182,940 182,940 Cash Flows from Capital and Related Financing Activities: Acquisition and construction of capital assets (682,148) (99,285)(781,433) Principal paid on capital debt (56,760) (410,710)(467,470) Interest paid on capital debt (783) (13,382)(14,165) Net Cash Provided (Used) by Capital and Related Financing Activities (739,691) (523,377) (1,263,068) Cash Flows from Investing Activities: Interest received 14,914 9,489 24,403 Net Cash Provided (Used) by Investing Activities 14,914 9,489 24,403 Net Increase (Decrease) in Cash and Cash Equivalents (777,654) (1,300,730) (2,078,384) Cash and Cash Equivalents at Beginning of Year 2,691,485 2,669,413 5,360,898 Cash and Cash Equivalents at End of Year 1,913,831$ 1,368,683$ 3,282,514$ Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) (1,068,462)$ (590,305)$ (1,658,767)$ Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation 917,357 364,571 1,281,928 (Increase) decrease in accounts receivable (100) -(100) (Increase) decrease in prepaid expense 14,905 (789,056)(774,151) Increase (decrease) in accounts payable 83,423 45,008 128,431 Total Adjustments 1,015,585 (379,477) 636,108 Net Cash Provided (Used) by Operating Activities (52,877)$ (969,782)$ (1,022,659)$ Equipment and Vehicle Replacement Computer Equipment/ Technology Replacement See Notes to Financial Statements 212 THIS PAGE INTENTIONALLY LEFT BLANK 213   &,7<2)5$1&+2&8&$021*$ $JHQF\)XQGV   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ssets: Cash and investments 8,416,335$ 47$ 46$ 1,936,033$ Receivables: Accounts 139,017 - - 8,623 Taxes 1,540 - - 14,599 Accrued interest - - - 5,192 Cash and investments with fiscal agents - - - - Total Assets 8,556,892$ 47$ 46$ 1,964,447$ Liabilities: Accounts payable 1,120$ -$ -$ 64,870$ Accrued liabilities 17,400 - - 6,553 Deposits payable 8,163,753 - - - Payable to trustee 374,619 47 46 1,893,024 Due to external parties/other agencies ---- Total Liabilities 8,556,892$ 47$ 46$ 1,964,447$ Special Deposits Assessment District 82-1 Assessment District 84-2 Assessment District 85-PD See Notes to Financial Statements 216 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL AGENCY FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Cash and investments with fiscal agents Total Assets Liabilities: Accounts payable Accrued liabilities Deposits payable Payable to trustee Due to external parties/other agencies Total Liabilities (CONTINUED) 4,443,125$ 47,752$ 302,500$ 520,258$ - - 7,746 - 1,156 139 - - 9,588 121 1,014 1,404 - - - 243,560 4,453,869$ 48,012$ 311,260$ 765,222$ -$ -$ -$ -$ - 493 - - ---- 4,453,869 47,519 311,260 765,222 ---- 4,453,869$ 48,012$ 311,260$ 765,222$ AD 93-1 Masi Commerce CenterCFD 88-2 Assessment District 91-2 Assessment District 99-1 See Notes to Financial Statements 217 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL AGENCY FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Cash and investments with fiscal agents Total Assets Liabilities: Accounts payable Accrued liabilities Deposits payable Payable to trustee Due to external parties/other agencies Total Liabilities 711,884$ 208,889$ 411,201$ -$ --- - 1,681 - 3,262 - 1,144 459 693 - 1,423,364 133,078 50 262,994 2,138,073$ 342,426$ 415,206$ 262,994$ -$ -$ -$ -$ --- - --- - 2,138,073 342,426 415,206 262,994 ---- 2,138,073$ 342,426$ 415,206$ 262,994$ CFD 2000-03 Rancho Summit Reserve CFD 2000-03 Rancho Summit Redemption CFD 2003-01 Series B CFD 2003-01 Series A See Notes to Financial Statements 218 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL AGENCY FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Cash and investments with fiscal agents Total Assets Liabilities: Accounts payable Accrued liabilities Deposits payable Payable to trustee Due to external parties/other agencies Total Liabilities (CONTINUED) 2,099,990$ 522,129$ 72,686$ 25,705$ - - 2,497 - 34,656 2,530 - - 4,265 1,456 - - 1,194,880 - - - 3,333,791$ 526,115$ 75,183$ 25,705$ -$ 31,541$ 14,578$ -$ -7,789 - - - - 59,205 - 3,333,791 486,785 1,400 - ---25,705 3,333,791$ 526,115$ 75,183$ 25,705$ CFD Empire Lakes Employee Deduction AccountCFD 2004-01 CFD 2000-03 Park Maintenance See Notes to Financial Statements 219 CITY OF RANCHO CUCAMONGA COMBINING BALANCE SHEET ALL AGENCY FUNDS JUNE 30, 2018 Assets: Cash and investments Receivables: Accounts Taxes Accrued interest Cash and investments with fiscal agents Total Assets Liabilities: Accounts payable Accrued liabilities Deposits payable Payable to trustee Due to external parties/other agencies Total Liabilities Total 1,589,939$ 2,557$ 21,311,076$ 102,016 - 259,899 26,124 - 85,687 2,115 - 27,451 778,081 - 4,036,007 2,498,275$ 2,557$ 25,720,120$ -$ 2,557$ 114,666$ - - 32,235 - - 8,222,958 2,498,275 - 17,324,556 --25,705 2,498,275$ 2,557$ 25,720,120$ CFD 2017-01 No. Etiwanda Special Tax Refunding Bonds 2015 See Notes to Financial Statements 220 THIS PAGE INTENTIONALLY LEFT BLANK 221 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS YEAR ENDED JUNE 30, 2018 Balance Balance July 1, 2017 Additions Deductions June 30, 2018 Special Deposits Assets: Cash and investments 8,021,898$ 2,599,333$ 2,204,896$ 8,416,335$ Receivables: Accounts 108,355 1,072,403 1,041,741 139,017 Taxes 535 1,540 535 1,540 Total Assets 8,130,788$ 3,673,276$ 3,247,172$ 8,556,892$ Liabilities: Accounts payable 2,335$ 1,302,350$ 1,303,565$ 1,120$ Accrued liabilities 17,400 - -17,400 Deposits payable 8,052,743 3,112,136 3,001,126 8,163,753 Payable to trustee 58,310 383,806 67,497 374,619 Total Liabilities 8,130,788$ 4,798,292$ 4,372,188$ 8,556,892$ Assessment District 82-1 Assets: Cash and investments 47$ -$ -$ 47$ Total Assets 47$ -$ -$ 47$ Liabilities: Payable to trustee 47$ -$ -$ 47$ Total Liabilities 47$ -$ -$ 47$ Assessment District 84-2 Assets: Cash and investments 46$ -$ -$ 46$ Total Assets 46$ -$ -$ 46$ Liabilities: Payable to trustee 46$ -$ -$ 46$ Total Liabilities 46$ -$ -$ 46$ Assessment District 85-PD Assets: Cash and investments 1,501,706$ 1,570,416$ 1,136,089$ 1,936,033$ Receivables: Accounts 3,787 6,720 1,884 8,623 Taxes 16,934 14,599 16,934 14,599 Accrued interest 3,000 5,175 2,983 5,192 Total Assets 1,525,427$ 1,596,910$ 1,157,890$ 1,964,447$ Liabilities: Accounts payable 73,405$ 697,483$ 706,018$ 64,870$ Accrued liabilities 6,848 6,553 6,848 6,553 Payable to trustee 1,445,174 1,727,237 1,279,387 1,893,024 Total Liabilities 1,525,427$ 2,431,273$ 1,992,253$ 1,964,447$ See Notes to Financial Statements 222 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS YEAR ENDED JUNE 30, 2018 Balance Balance July 1, 2017 Additions Deductions June 30, 2018 CFD 88-2 Assets: Cash and investments 4,434,220$ 65,434$ 56,529$ 4,443,125$ Receivables: Taxes -1,156 - 1,156 Accrued interest 5,588 9,588 5,588 9,588 Total Assets 4,439,808$ 76,178$ 62,117$ 4,453,869$ Liabilities: Payable to trustee 4,439,808$ 65,671$ 51,610$ 4,453,869$ Total Liabilities 4,439,808$ 65,671$ 51,610$ 4,453,869$ Assessment District 91-2 Assets: Cash and investments 44,263$ 34,562$ 31,073$ 47,752$ Receivables: Taxes 324 139 324 139 Accrued interest 81 121 81 121 Total Assets 44,668$ 34,822$ 31,478$ 48,012$ Liabilities: Accrued liabilities 1,755$ 496$ 1,758$ 493$ Payable to trustee 42,913 36,458 31,852 47,519 Total Liabilities 44,668$ 36,954$ 33,610$ 48,012$ Assessment District 99-1 Assets: Cash and investments 301,551$ 6,825$ 5,876$ 302,500$ Receivables: Accounts 7,746 - - 7,746 Accrued interest 591 1,014 591 1,014 Total Assets 309,888$ 7,839$ 6,467$ 311,260$ Liabilities: Payable to trustee 309,888$ 7,839$ 6,467$ 311,260$ Total Liabilities 309,888$ 7,839$ 6,467$ 311,260$ AD 93-1 Masi Commerce Center Assets: Cash and investments 510,318$ 254,460$ 244,520$ 520,258$ Receivables: Accrued interest 1,004 1,404 1,004 1,404 Restricted assets: Cash and investments with fiscal agents 242,656 1,920 1,016 243,560 Total Assets 753,978$ 257,784$ 246,540$ 765,222$ Liabilities: Payable to trustee 753,978$ 256,379$ 245,135$ 765,222$ Total Liabilities 753,978$ 256,379$ 245,135$ 765,222$ See Notes to Financial Statements 223 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS YEAR ENDED JUNE 30, 2018 Balance Balance July 1, 2017 Additions Deductions June 30, 2018 CFD 2003-01 Series A Assets: Cash and investments 689,365$ 1,089,482$ 1,066,963$ 711,884$ Receivables: Taxes 3,779 1,681 3,779 1,681 Accrued interest 1,356 1,144 1,356 1,144 Restricted assets: Cash and investments with fiscal agents 1,418,246 11,318 6,200 1,423,364 Total Assets 2,112,746$ 1,103,625$ 1,078,298$ 2,138,073$ Liabilities: Payable to trustee 2,112,746$ 1,103,625$ 1,078,298$ 2,138,073$ Total Liabilities 2,112,746$ 1,103,625$ 1,078,298$ 2,138,073$ CFD 2003-01 Series B Assets: Cash and investments 205,450$ 204,458$ 201,019$ 208,889$ Receivables: Accrued interest 304 459 304 459 Restricted assets: Cash and investments with fiscal agents 132,592 1,083 597 133,078 Total Assets 338,346$ 206,000$ 201,920$ 342,426$ Liabilities: Payable to trustee 338,346$ 206,000$ 201,920$ 342,426$ Total Liabilities 338,346$ 206,000$ 201,920$ 342,426$ CFD 2000-03 Rancho Summit Redemption Assets: Cash and investments 382,863$ 587,589$ 559,251$ 411,201$ Receivables: Taxes 6,210 3,262 6,210 3,262 Accrued interest 754 693 754 693 Restricted assets: Cash and investments with fiscal agents 7 1,256 1,213 50 Total Assets 389,834$ 592,800$ 567,428$ 415,206$ Liabilities: Payable to trustee 389,834$ 592,800$ 567,428$ 415,206$ Total Liabilities 389,834$ 592,800$ 567,428$ 415,206$ CFD 2000-03 Rancho Summit Reserve Assets: Restricted assets: Cash and investments with fiscal agents 262,070$ 924$ -$ 262,994$ Total Assets 262,070$ 924$ -$ 262,994$ Liabilities: Payable to trustee 262,070$ 924$ -$ 262,994$ Total Liabilities 262,070$ 924$ -$ 262,994$ See Notes to Financial Statements 224 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS YEAR ENDED JUNE 30, 2018 Balance Balance July 1, 2017 Additions Deductions June 30, 2018 CFD 2004-01 Assets: Cash and investments 1,982,940$ 2,544,123$ 2,427,073$ 2,099,990$ Receivables: Taxes 27,937 34,656 27,937 34,656 Accrued interest 3,885 4,265 3,885 4,265 Restricted assets: Cash and investments with fiscal agents 1,190,461 9,917 5,498 1,194,880 Total Assets 3,205,223$ 2,592,961$ 2,464,393$ 3,333,791$ Liabilities: Payable to trustee 3,205,223$ 2,593,745$ 2,465,177$ 3,333,791$ Total Liabilities 3,205,223$ 2,593,745$ 2,465,177$ 3,333,791$ CFD 2000-03 Park Maintenance Assets: Cash and investments 507,148$ 479,935$ 464,954$ 522,129$ Receivables: Taxes 4,962 2,530 4,962 2,530 Accrued interest 1,047 1,456 1,047 1,456 Total Assets 513,157$ 483,921$ 470,963$ 526,115$ Liabilities: Accounts payable 10,922$ 163,230$ 142,611$ 31,541$ Accrued liabilities 6,524 7,980 6,715 7,789 Payable to trustee 495,711 489,069 497,995 486,785 Total Liabilities 513,157$ 660,279$ 647,321$ 526,115$ CFD Empire Lakes Assets: Cash and investments -$ 100,052$ 27,366$ 72,686$ Receivables: Accounts - 2,497 -2,497 Total Assets -$ 102,549$ 27,366$ 75,183$ Liabilities: Accounts payable -$ 23,795$ 9,217$ 14,578$ Deposits payable -$ 59,205 -59,205$ Payable to trustee - 19,549 18,149 1,400 Total Liabilities -$ 102,549$ 27,366$ 75,183$ Employee Deduction Account Assets: Cash and investments 165,396$ 336,390$ 476,081$ 25,705$ Total Assets 165,396$ 336,390$ 476,081$ 25,705$ Liabilities: Accrued liabilities -$ 170,022$ 170,022$ -$ Due to external parties/other agencies 165,396 178,894 318,585 25,705 Total Liabilities 165,396$ 348,916$ 488,607$ 25,705$ See Notes to Financial Statements 225 CITY OF RANCHO CUCAMONGA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS YEAR ENDED JUNE 30, 2018 Balance Balance July 1, 2017 Additions Deductions June 30, 2018 Special Tax Refunding Bonds 2015 Assets: Cash and investments 1,571,007$ 1,801,002$ 1,782,070$ 1,589,939$ Receivables: Accounts 100,000 2,016 -102,016 Taxes 10,626 26,124 10,626 26,124 Accrued interest 1,990 2,115 1,990 2,115 Restricted assets: Cash and investments with fiscal agents 776,657 6,580 5,156 778,081 Total Assets 2,460,280$ 1,837,837$ 1,799,842$ 2,498,275$ Liabilities: Payable to trustee 2,460,280$ 1,837,837$ 1,799,842$ 2,498,275$ Total Liabilities 2,460,280$ 1,837,837$ 1,799,842$ 2,498,275$ CFD 2017-01 No. Etiwanda Assets: Cash and investments 36,980$ 3,620$ 38,043$ 2,557$ Receivables: Accrued interest 81 - 81 - Total Assets 37,061$ 3,620$ 38,124$ 2,557$ Liabilities: Accounts payable 1,796$ 37,656$ 36,895$ 2,557$ Deposits payable 35,140 - 35,140 - Payable to trustee 125 38,664 38,789 - Total Liabilities 37,061$ 76,320$ 110,824$ 2,557$ Totals - All Agency Funds Assets: Cash and investments 20,355,203$ 11,677,681$ 10,721,808$ 21,311,076$ Receivables: Accounts 219,888 1,083,636 1,043,625 259,899 Taxes 71,307 85,687 71,307 85,687 Accrued interest 19,681 27,434 19,664 27,451 Restricted assets: Cash and investments with fiscal agents 4,022,689 32,998 19,680 4,036,007 Total Assets 24,688,768$ 12,907,436$ 11,876,084$ 25,720,120$ Liabilities: Accounts payable 88,458$ 2,224,514$ 2,198,306$ 114,666$ Accrued liabilities 32,527 185,051 185,343 32,235 Deposits payable 8,087,883 3,171,341 3,036,266 8,222,958 Payable to trustee 16,314,504 9,359,603 8,349,551 17,324,556 Due to external parties/other agencies 165,396 178,894 318,585 25,705 Total Liabilities 24,688,768$ 15,119,403$ 14,088,051$ 25,720,120$ See Notes to Financial Statements 226  &LW\RI5DQFKR&XFDPRQJD  &RPSUHKHQVLYH$QQXDO)LQDQFLDO5HSRUW  -XQH    6WDWLVWLFDO6HFWLRQ    &HUWDLQVFKHGXOHVUHFRPPHQGHGIRULQFOXVLRQLQ&RPSUHKHQVLYH $QQXDO )LQDQFLDO 5HSRUWV RI 0XQLFLSDOLWLHV E\ WKH *RYHUQPHQW )LQDQFH2IILFHUV$VVRFLDWLRQKDYHEHHQRPLWWHGIURPWKLVUHSRUW 7KH RPLVVLRQ RI VXFK VFKHGXOHV ZDV PDGH RQO\ DIWHU FDUHIXO FRQVLGHUDWLRQRIWKHPHULWVRIHDFKUHFRPPHQGHGVFKHGXOHE\&LW\ PDQDJHPHQW  THIS PAGE INTENTIONALLY LEFT BLANK 227 228 This part of the City of Rancho Cucamonga's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the City's overall financial health. &RQWHQWV 3DJH )LQDQFLDO7UHQGV These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.  5HYHQXH&DSDFLW\ These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property and sales taxes.  'HEW&DSDFLW\ 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. 6 'HPRJUDSKLFDQG(FRQRPLF,QIRUPDWLRQ 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.  2SHUDWLQJ,QIRUPDWLRQ 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.  Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. THIS PAGE INTENTIONALLY LEFT BLANK 229 2018201720162015201420132012201120102009Governmental activities:Investment in capital assets 819,589,002$ 791,849,229$ 738,555,693$ 723,399,215$ 718,539,205$ 687,839,504$ 683,206,928$ 392,183,411$ 402,124,347$ 421,373,661$ Restricted 314,706,032 376,102,366 343,261,614 294,289,084 292,367,349 340,219,852 284,653,397 551,039,162 473,380,645401,458,846Unrestricted 86,031,11058,567,782101,752,275119,693,433164,042,159101,236,26081,192,53782,256,759121,977,002120,603,619Total governmental activities net position 1,220,326,144$1,226,519,377$1,183,569,582$1,137,381,732$1,174,948,713$1,129,295,616$1,049,052,862$1,025,479,332$997,481,994$ 943,436,126$ Business-type activities:Investment in capital assets 33,679,139$ 32,434,369$ 28,183,314$ 25,869,537$ 25,457,466$ 26,158,620$ 27,166,018$ 28,435,630$ 29,732,535$ 30,555,102$ Restricted 733,900 770,383 717,336 718,571 858,497 827,164 19,230 18,984 1,318,141680,598Unrestricted 15,096,39812,073,23210,145,01510,875,22410,380,8367,668,8106,305,0533,431,4552,133,9751,458,603Total business-type activities net position 49,509,437$ 45,277,984$ 39,045,665$ 37,463,332$ 36,696,799$ 34,654,594$ 33,490,301$ 31,886,069$ 33,184,651$ 32,694,303$ Primary government:Investment in capital assets 853,268,141$ 824,283,598$ 766,739,007$ 749,268,752$ 743,996,671$ 713,998,124$ 710,372,946$ 420,619,041$ 431,856,882$ 451,928,763$ Restricted 315,439,932 376,872,749 343,978,950 295,007,655 293,225,846 341,047,016 284,672,627 551,058,146 474,698,786402,139,444Unrestricted 101,127,50870,641,014111,897,290130,568,657174,422,995108,905,07087,497,59085,688,214124,110,977122,062,222Total primary government net position 1,269,835,581$1,271,797,361$1,222,615,247$1,174,845,064$1,211,645,512$1,163,950,210$1,082,543,163$1,057,365,401$1,030,666,645$976,130,429$ (accrual basis of accounting)CITY OF RANCHO CUCAMONGANet Position by ComponentLast Ten Fiscal YearsFiscal Year 230 2018201720162015201420132012201120102009Expenses:Governmental activities:General government 31,792,123$ 19,738,312$ 18,418,827$ 17,955,450$ 16,643,829$ 18,009,415$ 38,658,739$ 49,581,126$ 81,909,949$ 54,217,684$ Public safety-police 38,576,433 36,753,481 34,083,785 32,076,421 30,849,283 29,750,436 28,116,587 28,035,606 27,424,94028,253,507Public safety-fire protection 34,557,791 32,821,186 29,524,711 30,277,795 29,127,968 28,126,113 33,196,194 24,550,466 26,525,69124,668,576Public safety-animal center 3,263,155 3,414,315 2,697,430 2,721,8902,569,847 2,795,585 2,532,280 2,492,725 2,475,8622,611,744Community development 16,675,413 16,799,089 14,653,176 14,899,940 15,772,923 15,781,913 16,244,217 19,073,512 22,427,74120,986,288Community services 19,060,265 16,437,565 13,852,277 14,995,308 13,690,338 13,193,275 12,452,334 12,715,076 13,065,72814,445,691Engineering and public works 31,573,819 35,926,739 36,298,028 29,180,515 29,600,137 26,363,913 29,999,633 30,466,021 33,090,79531,015,846Interest on long-term debt 213,912172,041806,322239,368234,057202,7374,402,50328,464,74328,386,76323,945,249Total governmental activities expenses 175,712,911162,062,728150,334,556142,346,687138,488,382134,223,387165,602,487195,379,275235,307,469200,144,585Business-type activities:Sports Complex 2,851,970 2,981,3922,663,119 2,536,440 2,186,016 2,229,025 2,357,022 2,253,407 2,087,7571,968,331Municipal Utility 8,419,196 7,904,738 8,436,122 8,341,877 8,173,924 8,524,944 8,447,347 11,387,582 9,777,79610,799,700REGIS Connect 104,969 167,618 65,042 57,003 33,853 - - - --Fiber Optic Network 144,924---33,853-----Total business-type activities expenses 11,521,05911,053,74811,164,28310,935,32010,427,64610,753,96910,804,36913,640,98911,865,55312,768,031Total primary government expenses 187,233,970173,116,476161,498,839153,282,007148,916,028144,977,356176,406,856209,020,264247,173,022212,912,616Program revenues:Governmental activities:Charges for services:General government 5,211,429 4,929,828 5,064,101 4,877,282 4,957,8263,984,959 4,005,9443,588,085 2,955,8302,680,824Public safety-police 1,525,700 1,444,596 1,040,776 1,203,718 1,152,805 939,077 999,851 1,131,794 1,258,7421,154,126Public safety-fire protection 314,507 - 242,620 1,465,438 1,065,852 1,811,862 1,817,225 1,000,930 1,420,8811,080,125Public safety-animal center 211,865 191,073 215,147 206,941 186,434 206,758 199,778 210,948 451,383430,649Community development 245,144 251,629 309,230 2,756,100 823,225 984,400 236,334 150,473 1,933,9341,425,759Community services 3,329,478 3,251,353 3,316,077 3,162,413 3,295,3543,317,910 3,254,4443,248,668 3,211,2383,233,081Engineering and public works 5,896,355 5,211,940 3,455,200 4,332,873 4,841,725 3,660,502 3,908,462 3,836,372 3,396,0524,407,074Operating contributions and grants 8,845,496 5,326,579 14,464,3798,216,190 9,237,651 6,572,325 9,857,896 7,864,980 6,275,6146,219,772Capital contributions and grants 16,584,1938,184,22831,356,34012,145,9546,241,83813,439,5254,500,8726,121,39259,877,38314,736,368Total governmental activities program revenues42,164,16728,791,22659,463,87038,366,90931,802,71034,917,31828,780,80627,153,64280,781,05735,367,778Business-type activities:Charges for services:Sports Complex 248,828 218,220 169,099 262,818 300,379 319,764 327,490362,708 447,079482,633Municipal Utility 12,317,610 11,713,175 11,336,608 11,973,419 11,276,531 11,085,315 11,523,731 11,540,183 11,071,0479,080,824REGIS Connect 42,930 231 114,120 82,300 82,490 58,949 - - - --Fiber Optic Network 58,857 23,750 - - - - - - --Capital contributions and grants 679,4104,560,732--------Total business-type activities program revenues13,347,63516,629,99711,588,00712,318,72711,635,85911,405,07911,851,22111,902,89111,518,1269,563,457Total primary government program revenues55,511,80245,421,22371,051,87750,685,63643,438,56946,322,39740,632,02739,056,53392,299,18344,931,235CITY OF RANCHO CUCAMONGAStatement of Activities (Condensed)Last Ten Fiscal Years(accrual basis of accounting)Fiscal Year 2018201720162015201420132012201120102009CITY OF RANCHO CUCAMONGAStatement of Activities (Condensed)Last Ten Fiscal Years(accrual basis of accounting)Fiscal YearNet revenues (expenses):Governmental activities (133,548,744) (133,271,502) (90,870,686) (103,979,778) (106,685,672) (99,306,069) (136,821,681) (168,225,633) (154,526,412)(164,776,807)Business-type activities 1,826,5765,576,249423,7241,383,4071,208,213651,1101,046,852(1,738,098)(347,427)(3,204,574)Total net revenues (expenses) (131,722,168)(127,695,253)(90,446,962)(102,596,371)(105,477,459)(98,654,959)(135,774,829)(169,963,731)(154,873,839)(167,981,381)General revenues and other changes in net assets:Governmental activities:Taxes:Property taxes 85,409,344 79,856,746 78,063,648 75,349,599 70,932,961 137,816,507 112,748,776 143,094,069 152,192,987155,631,274Admissions tax 6,008 4,810 4,063 27,642 55,258 78,508 11,649 - --Transient occupancy taxes 3,578,0063,282,360 3,055,397 2,729,270 2,554,570 2,056,597 1,927,812 1,827,439 1,586,6521,694,489Sales taxes 31,478,294 29,288,386 28,231,405 28,043,495 26,277,429 25,281,021 25,547,933 22,750,935 21,586,13823,207,504Franchise taxes 7,997,948 7,538,415 7,678,384 7,753,103 7,515,229 7,037,905 5,812,817 5,642,811 5,708,3977,391,564Motor vehicle in lieu, unrestricted 93,340 84,510 70,457 73,316 75,900 91,710 88,508 812,616 522,294640,046Use of money and property 5,781,295 5,735,054 7,644,579 6,691,150 7,933,441 2,872,457 20,205,266 17,024,238 21,378,59827,728,809Other 7,955,074 6,811,380 10,570,64110,087,638 8,820,348 4,550,772 4,751,712 5,093,895 5,053,9045,073,973Contributions from other governments - - - - 29,851,545 - - - --(Loss)/gain on sale of capital assets - - - - 100,301 - - - --Extraordinary item - - - (295,169) 58,427 - - - --Extraordinary item on dissolution of Redevelopment Agency - - - - - - (11,296,301) - --Special Item 38,257,705--------Transfers (676,159)(222,537)(534,114)(200,980)(332,830)(236,654)(166,110)(23,032)66,911(468,133)Total governmental activities 141,623,150170,636,829134,784,460130,259,064153,842,579179,548,823159,632,062196,222,971208,095,881220,899,526 232 Business-type activities:Admission tax 62,195 127,934 196,385 70,278 103,308 105,839 69,581 6,59411,63818,156Use of money and property 390,833256,370 375,435 310,644 304,113 156,824 310,237 334,044 383,583488,998Other 601,075 49,229 52,675 17,306 59,888 13,866 11,452 9,184 33,08818,983Transfers 676,159222,537534,114200,980332,830236,654166,11023,032(66,911)468,133Total business-type activities 1,730,262656,0701,158,609599,208800,139513,183557,380372,854361,398994,270Total primary government 143,353,412171,292,899135,943,069130,858,272154,642,718180,062,006160,189,442196,595,825208,457,279221,893,796Changes in net position:Governmental activities 8,074,406 37,365,327 43,913,774 26,279,286 47,156,907 80,242,754 22,810,381 27,997,338 53,569,46956,122,719Business-type activities 3,556,8386,232,3191,582,3331,982,6152,008,3521,164,2931,604,232(1,365,244)13,971(2,210,304)Total primary government 11,631,244$ 43,597,646$ 45,496,107$ 28,261,901$ 49,165,259$ 81,407,047$ 24,414,613$ 26,632,094$ 53,583,440$ 53,912,415$ 2018201720162015201420132012201120102009General fund:Reserved -$ -$ -$ -$ -$ -$ -$ -$ 10,780,733$ 12,807,973$ Unreserved --------62,582,73479,507,259Nonspendable 16,980,622 6,035,467 6,304,659 4,024,826 14,266,118 14,516,414 15,006,552 10,409,332 --Restricted 6,351,557 8,152,268 4,256,949 3,091,255 1,527,198 1,853,526 1,331,926 4,743,201 --Committed 71,335,361 69,939,616 75,193,291 74,310,635 68,857,871 66,508,246 52,707,232 52,252,923 --Assigned 20,414,553 27,837,965 24,762,041 24,724,037 24,541,289 17,248,317 4,659,235 4,604,598 --Unassigned ----------Total general fund 115,082,093$ 111,965,316$ 110,516,940$ 106,150,753$ 109,192,476$ 100,126,503$ 73,704,945$ 72,010,054$ 73,363,467$ 92,315,232$ All other governmental funds:Reserved -$ -$ -$ -$ -$ -$ -$ -$ 151,167,736$ 119,168,431$ Unreserved, reported in:Special revenue funds - - - - - - - - 106,099,89787,633,424Capital projects funds - - - - - - - - 147,358,727190,040,086Debt service funds - - - - - - - - 135,584,087145,573,097Nonspendable 333,012 152,628 143,987 121,898,056 119,252,242 123,138,331 123,034,481 140,149,487 --Restricted 276,926,931 295,093,183 270,307,985 129,495,612 109,579,369 96,921,657 97,589,375 378,801,253 --Committed 40,295,153 41,954,990 43,026,277 41,239,963 40,846,591 43,796,727 21,901,192 10,386,321 --Assigned 15,287,695 9,290,502 25,606,377 23,778,666 22,697,507 20,982,247 1,677,804 22,778,312 --Unassigned (7,096,108)(142,352)(1,131,670)(514,340)(576,924)(576,360)(620,730)(4,633,359)--Total all other governmental funds 325,746,683$ 346,348,951$ 337,952,956$ 315,897,957$ 291,798,785$ 284,262,602$ 243,582,122$ 547,482,014$ 540,210,447$ 542,415,038$ Note: The City implemented the GASB 54 during FY 2010/11.CITY OF RANCHO CUCAMONGA(modified accrual basis of accounting)Last Ten Fiscal YearsFund Balances of Governmental FundsFiscal Year 233 2018201720162015201420132012201120102009Revenues:Taxes 128,469,600$ 119,970,717$ 119,703,685$ 113,149,656$ 107,276,318$ 173,570,492$ 145,260,709$ 172,879,922$ 180,707,125$ 188,153,758$ Licenses and permits 4,639,219 4,274,825 4,353,727 4,245,688 3,876,449 3,896,973 3,877,2693,729,732 4,046,1863,680,746Intergovernmental 12,960,734 16,859,643 24,000,432 15,156,829 12,808,079 11,636,537 14,533,427 17,805,586 15,682,88713,851,464Charges for services 7,240,417 6,470,452 6,822,557 6,722,125 7,918,741 6,322,317 6,941,7787,272,362 6,444,4006,752,534Use of money and property 3,519,828 4,036,737 5,675,579 4,917,234 6,002,756 423,663 14,102,161 16,063,730 13,195,38821,914,294Fines and forfeitures 1,688,965 1,249,351 1,161,894 1,441,231 1,177,803 1,135,815 1,073,312 1,155,716 1,416,7001,172,474Contributions 575,123 662,854 4,717,131 762,415 784,540 1,081,330 2,724,115 861,906 782,251784,324Developer participation 9,924,6657,117,954 7,795,528 12,051,237 4,929,192 3,295,120 2,197,474 2,233,351 3,925,9263,694,404Miscellaneous 9,162,6316,819,52510,545,31012,276,81710,475,28125,131,5895,739,9535,325,63515,779,7165,644,865Total revenues 178,181,182167,462,058184,775,843170,723,232155,249,159226,493,836196,450,198227,327,940241,980,579245,648,863ExpendituresCurrent:General government 30,564,911 16,622,855 17,891,520 16,056,022 14,326,672 16,025,746 32,711,300 55,514,685 78,583,94750,420,699Public safety-police 37,899,533 36,138,669 33,524,295 31,553,594 30,411,403 29,331,461 27,656,575 27,545,684 26,887,19927,704,772Public safety-fire protection 32,280,716 30,336,949 33,176,658 29,526,901 28,462,817 45,796,870 31,901,079 24,075,755 40,015,81925,751,529Public safety-animal center 3,113,889 3,007,643 2,924,840 2,745,9032,569,847 2,518,831 2,532,280 2,492,725 2,475,8622,608,654Community development 16,030,847 15,449,447 14,945,240 14,646,602 15,167,284 15,656,282 15,024,831 17,005,761 20,175,68120,862,198Community services 14,086,226 13,179,568 12,575,734 12,239,617 11,881,755 11,621,182 12,151,003 12,179,582 12,492,26113,734,630Engineering and public works 18,925,102 19,920,719 26,420,727 234 16,984,218 17,616,297 16,437,903 16,917,057 18,440,038 20,962,87626,272,689Capital outlay 41,757,957 27,736,389 17,151,712 19,486,586 12,204,148 18,387,329 22,863,638 25,886,518 23,987,17639,863,945Debt service:Principal retirement 18,759 21,90121,260 20,104 20,021 3,803 9,884,677 10,520,980 10,133,56211,849,923Interest and fiscal charges 199,747 139,598 756,224 181,682 197,935 201,373 11,092,047 28,649,033 28,411,34924,138,754Pass-through agreement payments ------3,030,962---Total expenditures 194,877,687162,553,738159,388,210143,441,229132,858,179155,980,780185,765,449222,310,761264,125,732243,207,793Excess (deficiency) of revenues over (under) expenditures (16,696,505)4,908,32025,387,63327,282,00322,390,98070,513,05610,684,7495,017,179(22,145,153)2,441,070Other financing sources (uses):Transfers in 2,770,399 2,446,170 2,323,725 2,060,144 2,161,845 2,339,457 1,280,073 10,767,048 26,146,69716,306,386Transfers out (3,629,498) (3,259,107) (3,589,579) (3,107,795) (3,073,328) (6,104,811) (3,191,663) (10,698,687) (26,079,786)(16,774,519)Long-term debt issued - - - -- - 57,242 665,302 700,536618,392Capital leases - - - - - 105,848 - - --Proceeds from sale of capital asset 70,113164,52025,33124,178100,30157,70152,819167,312221,350208,950Total other financing sources (uses) (788,986)(648,417)(1,240,523)(1,023,473)(811,182)(3,601,805)(1,801,529)900,975988,797359,209Extraordinary item - - - (5,201,081) (3,473,832) - - - --Extraordinary item on dissolution of RDA ------(315,804,995)---Net change in fund balances (17,485,491)$ 4,259,903$ 24,147,110$ 21,057,449$ 18,105,966$ 66,911,251$ (306,921,775)$ 5,918,154$ (21,156,356)$ 2,800,279$ Debt service as a percentage of noncapital expenditures*0.12% 0.11% 0.55% 0.16% 0.24% 0.15% 12.77% 19.96% 17.75%18.36%Note: As of FY 2008/09 the amount excluded for capital outlay from total expenditures for this calculation was obtained from Note 1 to the financial statements.CITY OF RANCHO CUCAMONGAChanges in Fund Balances of Governmental FundsLast Ten Fiscal Years(modified accrual basis of accounting)Fiscal Year CITY OF RANCHO CUCAMONGAAssessed Value and Estimated Value of Taxable Property (in thousands of dollars)Last Ten Fiscal Years2018201720162015201420132012201120102009Residential 17,775,114$ 16,641,454$ 16,063,674$ 15,244,895$ 13,988,519$ 13,346,484$ 13,121,710$ 12,893,924$ 13,026,765$ 14,162,263$ Commercial 2,559,971 2,354,367 2,261,894 2,229,715 2,221,814 2,318,264 2,385,782 2,515,904 2,487,4412,291,045Industrial 2,976,956 2,802,918 2,667,060 2,504,695 2,402,218 2,279,456 2,244,509 2,314,277 2,441,7052,316,429Dry Farm 977 957 943 920 920 902 884 878 880863Gov't Owned 3,659 3,587 7,839 7,745 7,732 4,613 4,080 4,050 4,0593,980Institutional 45,531 43,495 42,113 41,023 49,286 43,504 42,727 47,866 50,35945,316Irrigated 3,552 3,483 3,433 3,366 3,439 3,372 3,306 3,286 2,8552,798Miscellaneous 55,920 294,036 18,964 23,805 27,365 29,486 17,908 27,470 25,11227,113Recreational 32,634 44,814 40,343 41,663 47,757 47,419 52,076 42,123 48,07747,071Vacant 408,907 374,179 350,353 327,609 330,538 348,323 387,514 412,960 543,857586,409SBE Nonunitary 24,483 24,173 28,682 22,485 26,591 36,691 54,451 55,151 48,62142,196Unsecured 1,075,088 1,154,119 1,233,623 1,190,416 1,111,254 1,125,986 1,092,355 1,152,570 1,219,2751,179,919Unknown - - - - - 16,326 49,698 - --TOTALS 24,962,792$ 23,741,582$ 122,718,921$ 21,638,337$ 20,217,433$ 19,600,826$ 19,457,000$ 19,470,459$ 19,899,006$ 20,705,402$ Total Direct Rate 0.17794% 0.17795% 0.17790% 0.17775% 0.17772% 0.47780% 0.48250% 0.49229% 0.49807%0.47994%Notes:Exempt values are not included in Total.In 1978, the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1% based uponthe assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor"(limited to a maximum of 2%). With few exceptons, property is only reassessed as a result of new construction activity or at the timeit is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchaseprice (market value) or economic value of the property sold. The assessed valuation data shown above represents the only datacurrently available with respect to the actual market value of taxable property and is subject to the limitations described above.1Data Source: San Bernardino County Assessor 2008/09 - 2017/18 Combined Tax Rolls; HdL, Coren & ConeFiscal YearFor 2017, the net taxable value per HdL Coren & Cone (HdL) was utilized in lieu of the Agency Net Valuation provided by the County of San Bernardino Auditor-Controller's database, as HdL's net taxable value includes parcels from the County Assessor's database that were inadvertently excluded by the Auditor-Controller. The City believes that the data from HdL provides a more accurate picture for the financial statement reader. 235 CITY OF RANCHO CUCAMONGADirect and Overlapping Property Tax Rates(Rate per $100 of taxable value)Last Ten Fiscal YearsAgency2018201720162015201420132012201120102009Basic Levy11.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000Alta Loma Elementary Bond0.05640 0.04080 0.04170 0.04370 0.04500 0.04580 0.04530 0.04510 0.038700.03010Central Elementary Bond0.06700 0.06880 0.06500 0.06600 0.07110 0.07270 0.06880 0.06900 0.058400.05690Chaffey Community College Bond0.00880 0.01160 0.01130 0.01090 0.01570 0.01110 0.01530 0.00910 0.012200.02090Chaffey High School Bond0.02790 0.03190 0.04090 0.02940 0.03710 0.01010 0.01940 0.01920 0.016800.016200.01690 ---------Fontana Unified School Bond0.11130 0.11170 0.11450 0.13840 0.15160 0.15010 0.14600 0.13750 0.113500.10710Metropolitan Water Agency0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00370 0.00370 0.004300.00430Ontario-Montclair Elementary Bond----0.02940 0.02740 0.02890 0.03360 0.028700.02380Upland Unified School Bond0.05510 0.06070 0.05250 0.04620 0.04840 0.05240 0.04740 0.04430 2360.03810 0.03420Total Direct & Overlapping2 Tax Rates1.34690 1.32900 1.32940 1.33810 1.40180 1.37310 1.37480 1.36150 1.31070 1.29350City Share of 1% levy per Prop 1330.17591 0.17591 0.17591 0.17591 0.17591 0.17591 0.17591 0.17591 0.17591 0.17591Redevelopment Rate4------1.00370 1.00370 1.00430 1.00430Total Direct Rate50.17794 0.17795 0.17790 0.17775 0.17772 0.47780 0.48250 0.49229 0.49807 0.47994Notes:1In 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 agenciesfor which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessedproperty values for the payment of any voter approved bonds.2Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all cityproperty owners.3City's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city. ERAF generalfund tax shifts may not be included in tax ratio figures.4Redevelopment Rate is based on the largest RDA tax rate area (TRA) and only includes rate(s) from indebtedness adopted prior to 1989 per CaliforniaState statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopmentfrom the State of California for the fiscal year 2012/13 and years thereafter.5Total Direct Rate is the weighted average of all individual direct rates applied by the government preparing the statistical section information and excludesdrevenues derived from aircraft. Beginning in 2013/14 the Total Direct Rate no longer includes revenue generated for the former redevelopment tax rateareas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012/13. For the purposes of this report, residualrevenue is assumed to be distributed to the City in the same proportions as general fund revenue.Data Source: San Bernardino County Assessor 2008/09 - 2017/18 Tax Rate Table; HdL, Coren & ConeEtiwand Elementary BondFiscal Year Percent of Percent of Total City Total City Assessed Assessed Assessed Assessed Taxpayer Value Value Value Value Homecoming I at Terra Vista LLC $269,828,279 1.08% 96,254,228$ 0.46% Rancho Mall LLC 261,954,095 1.05% - 0.00% Prologis California I LLC/Catellus 180,897,740 0.72% - 0.00% Frito-Lay North America Inc 158,335,800 0.63% - 0.00% MFREVF II - Empire Lakes LLC 132,652,334 0.53% 0.00% GS Rancho LLC 109,801,781 0.44% - 0.00% WNG Rancho Cucamonga 496 LLC 107,130,994 0.43% - 0.00% EQR Fanwell 2007 LP 104,659,915 0.42% 94,055,253 0.45% Knickerbocker Barrington Place LLC 102,500,000 0.41% - 0.00% Goodman Rancho SPE LLC 90,461,940 0.36% - 0.00% Victoria Gardens Mall LLC - 0.00% 232,159,799 1.12% T-NAPF Meritage Ownership LLC - 0.00% 152,184,510 0.73% Calellus Development Corporation - 0.00% 138,869,412 0.67% PK Sales LLC - 0.00% 119,198,220 0.58% RREEF America REIT II Corporation TTTT - 0.00% 97,017,300 0.47% Knickerbocker Properties Inc XLVII - 0.00% 92,427,300 237 0.45% PPF MF 9200 Milliken Ave LP - 0.00% 74,979,599 0.36% UDR Rancho Cucamonga LP - 0.00% 74,658,163 0.36% $1,518,222,878 6.08%1,171,803,784$ 5.66% Source: San Bernardino County Assessor 2008/09 and 2017/18 Combined Tax Rolls and the SBE Non Unitary Tax Roll; HdL, Coren & Cone CITY OF RANCHO CUCAMONGA 2018 2009 Current Year and Nine Years Ago Principal Property Taxpayers CITY OF RANCHO CUCAMONGA 238 Property Tax Levies and Collections Last Ten Fiscal Years Fiscal Taxes Levied Collections in Year Ended for the Percent Subsequent Percent June 30 Fiscal Year Amount of Levy Years1 Amount of Levy 2009 98,855,469 95,515,265 96.62% N/A 95,515,265 96.62% 2010 98,181,404 95,149,733 96.91% N/A 95,149,733 96.91% 2011 95,051,899 89,513,493 94.17% N/A 89,513,493 94.17% 2012 93,318,030 86,742,369 92.95% N/A 86,742,369 92.95% 2013 93,235,913 85,131,812 91.31% N/A 85,131,812 91.31% 2014 95,016,035 93,063,071 97.94% N/A 93,063,071 97.94% 2015 100,428,866 98,457,115 98.04% N/A 98,457,115 98.04% 2016 105,120,614 103,112,427 98.09% N/A 103,112,427 98.09% 2017 108,069,418 107,991,619 99.93% N/A 107,991,619 99.93% 2018 112,950,393 114,778,741$ 101.62% N/A 114,778,741 101.62% Note: 1 Data provided by the San Bernardino County Auditor-Controller for collection of prior year taxes does not segregate the information by fiscal year. Therefore, the City is not able to provide this information in the above schedule. Source: San Bernardino County Auditor-Controller/Treasurer/Tax Collector Collected within the Fiscal Year of Levy Total Collections to Date THIS PAGE INTENTIONALLY LEFT BLANK 239 Current Year and Nine Years Ago 2018 2009 Business Name Business Category Business Name Business Category Ameron Heavy Industrial Active Sports Goods/Bike Stores Anker Electronics/Appliance Stores Ameron International Contractors Apple Electronics/Appliance Stores Apple Electronics/Appliance Stores Bass Pro Shops Outdoor World Sporting Goods/Bike Stores Bass Pro Shops Outdoor World Sporting Goods/Bike Stores Best Buy Electronics/Appliance Stores Best Buy Electronics/Appliance Stores Chevron Service Stations Chevron Service Stations Costco Discount Department Stores Circle K 76 Service Stations Edgepark Surgical Medical/Biotech Circuit City Electronics/Appliance Stores Home Depot Building Materials Costco Discount Department Stores ICL Performance Products Drug/Chemicals Dan Reshaw Mobil Service Stations JC Penney Department Stores Day Creek Arco Service Stations Jeromes Home Furnishings Distributor Warehouse Business Services Living Spaces Furniture Home Furnishings Home Depot Building Materials Lowes Building Materials JC Penney Department Stores Macys Department Stores Living Spaces Furniture Home Furnishings Meadowbrook Meat Company Food Service Equip./Supplies Lowes Lumber/Building Materials Monoprice Fulfillment Centers Macys Department Stores Parallon Supplies Chain Solutions Medical /Biotech Novartis Animal Health Medical/Biotech Ralphs Grocery Stores Liquor Pauls TV Electronics/Appliance Stores Ross Family Apparel Sears 240 Department Stores Tamco Heavy Industrial Southwire Energy/Utilities Target Discount Department Stores Tamco Heavy Industrial USA Gasoline Service Stations Target Discount Department Stores Walmart Discount Department Stores Walmart Discount Department Stores Walters Wholesale Electric Plumbing/Electrical Supplies Walters Wholesale Electric Plumbing/Electrical Supplies * Firms listed alphabetically Source: The HdL Companies; State Board of Equalization CITY OF RANCHO CUCAMONGA Principal Sales Tax Remitters CITY OF RANCHO CUCAMONGA Ratios of Outstanding Debt by Type Last Ten Fiscal Years Fiscal Year General Tax Total Ended Obligation Capital Allocation Governmental June 30 Bonds Leases Bonds 1 Loans Activities 2009 - - 413,655,000 20,754,833 434,409,833 2010 - - 404,990,000 20,005,200 424,995,200 2011 - - 395,920,000 19,238,811 415,158,811 2012 3 ----- 2013 3 - 2,615,708 - - 2,615,708 2014 3 - 2,083,890 - - 2,083,890 2015 3 - 1,564,076 - - 1,564,076 2016 3 - 1,034,303 - - 1,034,303 2017 3 - 486,229 - - 486,229 2018 3 ----- Notes: Details regarding the City's outstanding debt can be found in the notes to the financial 241 statements 1 The City issued over $155 million of new tax allocation bonds in 2008. 2 This ratio is calculated using personal income and population for the prior calendar year. 3 As a result of the dissolution of the Redevelopment Agency on January 31, 2012, Tax Allocation Bonds and Loans indebtedness was transferred to the Successor Agency. Governmental Activities Utility Total Total Percentage Debt Revenue Certificates of Business-type Primary of Personal Per Bonds Participation Activities Government Income 2 Capita 2 - - - 434,409,833 7.91%2,492 - - - 424,995,200 8.22%2,420 - - - 415,158,811 8.17%2,345 - - - - 0.00%- - - - 2,615,708 0.05%15 - - - 2,083,890 0.04%12 - - - 1,564,076 0.03%9 - - - 1,034,303 0.02%6 - - - 486,229 0.01%3 - - - - - 0.00%- Business-type Activities 242 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 2009 - 413,655 413,655 2.00% 8.00%2,355 2010 - 404,990 404,990 2.04% 7.97%2,287 2011 - 395,920 395,920 2.03% 7.36%2,213 2012 3 - - - 0.00% 0.00% - 2013 3 - - - 0.00% 0.00% - 2014 3 - - - 0.00% 0.00% - 2015 3 - - - 0.00% 0.00% - 2016 3 - - - 0.00% 0.00% - 2017 3 - - - 0.00% 0.00% - 2018 3 - - - 0.00% 0.00% - Notes: General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds (of which, the City has none). 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. 3 As a result of the dissolution of the Redevelopment Agency on January 31, 2012, indebtedness was transferred to the Successor Agency. Outstanding General Bonded Debt CITY OF RANCHO CUCAMONGA Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years (In Thousands, except Per Capita) 243 City Net Taxable Assessed Value 24,962,792,000$2 City Percentage Total Share of Applicable 1 Debt 6/30/17 Debt Overlapping Tax and Assessment Debt: Metropolitan Water District 0.911% 60,600,000$552,066 Chaffey Community College District 23.791% 138,940,000 33,055,215 Chaffey Joint Union High School District 44.577% 389,572,765 173,659,851 Alta Loma School District 98.783% 29,046,793 28,693,294 Central School District 97.959% 35,670,100 34,942,073 Cucamonga School District Community Facilities District No. 97-1 100.000% 4,630,000 4,630,000 Etiwanda School District 68.353% 45,995,326 31,439,185 Etiwanda School District CFD Nos. 1, 2 & 3 100.000% 730,000 730,000 Etiwanda School District CFD No. 7 21.530% 8,320,000 1,791,296 Etiwanda School District CFD No. 8 68.006% 4,525,000 3,077,272 Etiwanda School District CFD No. 9 70.844% 7,670,000 5,433,735 Etiwanda School District CFD Nos. 2004-2 & 2007-1 100.000% 16,105,000 16,105,000 Etiwanda School District Rancho Etiwanda Public Facilities Authority CFD No. 1 100.000% 11,380,000 11,380,000 Fontana Unified School District 0.370% 189,557,259 701,362 Upland Unified School District 0.121% 89,769,550 108,621 City of Rancho Cucamonga CFDs 100.000% 69,328,000 69,328,000 City of Rancho Cucamonga 1915 Act Bonds 100.000% 1,005,000 1,005,000 Total overlapping tax and assessment debt 1,102,844,793 416,631,970 Direct and Overlapping General Fund Debt San Bernardino County General Fund Obligations 12.042% 368,015,000$44,316,366 San Bernardino County Pension Obligations Bonds 12.042% 336,106,248 40,473,914 San Bernardino County Flood Control Dist General Fund Oblig 12.042% 68,325,000 8,227,697 Chaffey Community College District General Fund Obligations 23.791% 31,725,000 7,547,695 Cucamonga School District Certificates of Participation 40.702% 6,385,000 2,598,823 Fontana Unified School District Certificates of Participation 0.370% 31,370,000 116,069 City of Rancho Cucamonga General Fund Obligations 100.000% -- West Valley Vector Control District Certificates of Participation 32.882% 2,556,686 840,689 Total gross direct and overlapping general fund debt 844,482,934 104,121,253 Overlapping Tax Increment Debt (Successor Agency)100.000% 272,735,000 272,735,000 Total overlapping debt 2,220,062,727$793,488,223 City direct debt - Total direct and overlapping debt 793,488,223$ Notes: 1 The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. 2 3 Excludes refunding issues dated after 6/30/17. Includes issues to be refunded. 4 Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue obligations. Qualified Zone Academy Bonds are included based on principal due at maturity. Source: California Municipal Statistics, HdL Coren & Cone CITY OF RANCHO CUCAMONGA Direct and Overlapping Debt June 30, 2018 Includes aircraft values. For 2018, the net taxable value per HdL Coren & Cone (HdL) was utilized in lieu of the Agency Net Valuation provided by the County of San Bernardino Auditor-Controller's database, as HdL's net taxable value includes parcels from the County Assessor's database that were inadvertently excluded by the Auditor-Controller. The City believes that the data from HdL provides a more accurate picture for the financial statement reader. 24 2018201720162015201420132012201120102009Debt limit $936,104,692 $890,309,325 851,959,538$ 811,437,638$ 758,153,738$ 735,030,975$ 1399,497,598$ 392,269,488$ 396,560,873$ 427,275,583$ Total net debt applicable to limit ----------Legal debt margin 936,104,692$ 890,309,325$ 851,959,538$ 811,437,638$ 758,153,738$ 735,030,975$ 399,497,598$ 392,269,488$ 396,560,873$ 427,275,583$ Total net debt applicable to the limit as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%0.0% 0.0%Legal Debt Margin Calculation for Fiscal Year 2018:Net taxable assessed value24,962,791,775$Debt limit (3.75% of assessed value)936,104,692Debt applicable to limit: General obligation bonds-Legal debt margin936,104,692$ Notes:1Source: California Municipal Statistics, HdL Coren & ConeCITY OF RANCHO CUCAMONGAThe Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). Although the statutory debt limit has not been amended by the State since this change, the percentages presented in the above computations have been proportionately modified to 3.75% (25% of 15%) for the purpose of this calculation in order to be consistent with the computational effect of the debt limit at the time of the State's establishment of the limit.As a result of the dissolution of the Redevelopment Agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the redevelopment project areas.Last Ten Fiscal YearsLegal Debt Margin InformationFiscal Year24 CITY OF RANCHO CUCAMONGA Pledged-Revenue Coverage Last Ten Fiscal Years (In Thousands) Fiscal Year Ended Tax June 30 Increment 1 Principal Interest Coverage 2009 77,581 10,405 20,994 2.47 2010 77,255 8,665 20,547 2.64 2011 69,583 9,070 20,122 2.38 2012 2 51,609 9,520 9,950 2.65 2013 2 n/a n/a n/a n/a 2014 2 n/a n/a n/a n/a 2015 2 n/a n/a n/a n/a 2016 2 n/a n/a n/a n/a 2017 2 n/a n/a n/a n/a 2018 2 n/a n/a n/a n/a Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. 1 Tax increment figures are net of related pass-through payments. 2012 indebtedness was transferred to the Successor Agency. Tax Allocation Bonds Debt Service 2 As a result of the dissolution of the Redevelopment Agency on January 31, 246 Per Personal Capita Income1 Personal Unemployment Calendar Population (in thousands)Income1 Rate Year (1)(2)(2)(3) 2008 175,627 5,167,755 29,425 5.1% 2009 177,051 5,080,143 28,693 8.6% 2010 178,904 5,377,675 30,059 9.4% 2011 169,498 5,190,707 30,624 8.7% 2012 171,058 5,341,115 31,224 6.2% 2013 172,299 5,335,755 30,968 5.4% 2014 174,064 5,402,772 31,039 6.0% 2015 175,251 5,365,133 30,613 4.8% 2016 177,324 5,317,032 29,984 4.2% 2017 176,671 5,586,992 31,623 3.9% Sources: (1) California State Department of Finance (2) 2000-2009 Income Data: ESRI; 2010 and later Income Data: U.S. Census Bureau (3) California Employment Development Department CITY OF RANCHO CUCAMONGA Demographic and Economic Statistics Last Ten Calendar Years 247 Percent of Percent of Number of Total Number of Total Employer Employees1 Rank Employment Employees1 Rank Employment Inland Empire Health Plan (IEHP)2,315 1 2.50% n/a n/a n/a Etiwanda School District 2,293 2 2.47% 1,267 2 1.63% Chaffey Community College 2,111 3 2.28% 1,300 1 1.68% Alta Loma School District 1,095 4 1.18% 923 3 1.19% City of Rancho Cucamonga 865 5 0.93% 908 4 1.17% Amphastar Pharmaceutical 643 6 0.69% 880 5 1.13% Mercury Insurance Company 632 7 0.68% 550 7 0.71% Macy's 615 8 0.66% n/a n/a n/a Central School District 605 9 0.65% n/a n/a n/a Big Lots Distribution Center 600 10 0.65% n/a n/a n/a Bass Pro Shop 500 11 0.54% n/a n/a n/a Coca Cola Bottling Co.400 12 0.43% n/a n/a n/a ADECCO 360 13 0.39% n/a n/a n/a Note: "Total Employment" as used above represents the total employment of all employers located within City limits. 1 Includes full-time and part-time employees. *Only the top ten employers for each year presented have data displayed. If a company did not rank in the top ten employers for both years presented, then one of the two years will state "n/a". Source: ESRI, Infogroup, Economic and Community Development Department CITY OF RANCHO CUCAMONGA 248 Principal Employers Current Year and Nine Years Ago* 2018 2009 Function2018201720162015201420132012201120102009General government90 145 138 123 113 111 112 117 102107Public safety 1113 118 116 119 112 119 119 116 117 118Engineering and public works191 200 200 211 192 198 200 212 213221Community development40 42 44 41 44 46 48 52 5257Community services351 298 280 279 323 292 276 289 294307Library80 79 77 76 74 72 81 88 8991Redevelopment ------3677Total 865882855849858838839880874908NOTES:1Police services provided by San Bernardino County with 138 sworn and 41 non-sworn employees for 2018.Source: City Finance DepartmentFiscal YearCITY OF RANCHO CUCAMONGAFull-time and Part-time City Employeesby FunctionLast Ten Fiscal Years249 2018201720162015201420132012201120102009General government:Building permits issued4,173 4,061 4,891 5,126 2,989 2,917 2,424 1,878 2,1462,559Building inspections conducted12,897 12,718 17,118 18,326 19,451 20,076 16,452 16,467 21,72222,662Police:Arrests3027 4,442 4,968 4,534 4,497 4,617 4,344 6,447 4,9884,898Parking citations issued6438 6,354 5,151 5,946 5,603 4,806 3,460 2,233 3,9644,300Traffic citations issued9742 10,881 18,056 18,935 13,569 19,349 16,135 17,465 21,00618,334Fire:Number of emergency calls16,762 15,670 15,158 14,212 13,674 13,477 12,761 12,003 11,60011,419Inspections2,277 2,294 2,162 1,758 2,206 2,501 2,558 1,942 2,7562,128Public works:Number of potholes repaired3060 3,701 3,423 3,284 2,030 2,606 3,250 3,791 3,0961,803Parks and recreation:Number of recreation classes5,350 5,055 6,048 6,865 6,688 8,321 8,301 8,245 8,1966,761Number of program registrations24,278 25,912 30,648 35,477 25041,807 42,196 37,564 35,187 30,81735,811Number of facility rentals3,980 2,703 2,069 2,424 1,536 1,385 2,325 1,683 2,2312,383Library:Volumes in collection300,462 295,619 302,689 314,390 310,896 301,939 298,985 297,457 291,762280,712Total volumes borrowed898,037 985,474 1,085,020 1,067,070 1,069,335 1,107,211 1,163,021 1,221,376 1,227,5401,120,866Municipal utility:Number of customers 945 899 896 887 686 510 488 486 488 480Peak demand (MW) 18 17 17 17 17 16 18 16 15 14Note: Effective for FY 2015, building permits are segregated into more detailed subcategories resulting in a higher total count than prior years.Source: Various City departmentsCITY OF RANCHO CUCAMONGAOperating Indicatorsby FunctionLast Ten Fiscal YearsFiscal Year 2018201720162015201420132012201120102009Police:Stations1111111111Patrol units65 65 63 63 60 58 58 58 5958Fire:Fire stations7777777666Public works:Streets (miles)532 532 532 531 524 523 523 521 521521Streetlights16,721 16,792 16,744 16,669 16,334 16,262 16,085 15,938 15,93815,775Traffic signals235 226 224 222 220 219 213 209 209201Parks and recreation:Parks32 32 31 31 31 31 31 31 3131Acreage346 346 343 343 343 343 343 343 343343Community centers6666666666Source: Various City departmentsCITY OF RANCHO CUCAMONGACapital Asset Statisticsby FunctionLast Ten Fiscal YearsFiscal Year25