Financial Report - Moreno Valley

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NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) CAPITAL PROJECTS FUNDS (CONTINUED): Parks and Community Services Development and Projects Fund This fund is used to account for parks acquisition and development projects funded by revenues received from developers on a dwelling unit basis in accordance with the Quimby Act, a 1965 provision in the State Subdivision Map Act for the dedication of park land. This fund is used to account for general parks and recreation capital projects, the development of new parks and recreation facilities, community parks, neighborhood parks and sports facilities and for the major renovation of existing parks and facilities. TUMF Capital Projects Fund This fund is used to account for transportation capital projects funded by the City’s share of the Transportation Uniform Mitigation Fee (TUMF) which is a mandatory development impact fee program in Western Riverside County. This program, enacted by a two-thirds majority of voters in 2002, was designed to pay for major roads and interchange projects that are needed to serve communities as a result of new development. The Western Riverside Council of Governments (WRCOG) administers the program. DIF Capital Projects Fund This group of funds is used to account for construction of major capital improvements funded by the development impact fee (DIF) revenues charged to developers. Lease Revenue Bonds 2005 Capital Projects Fund This fund is used to account for the construction of capital improvements funded by the 2005 Lease Revenue Bonds issued in July 2005. DEBT SERVICE FUNDS: OPA Sales Tax Agreements Fund This fund is used to account for the accumulation of 50% of sales tax revenue for certain retail stores and for the payment of principal and interest related to the ownership participation agreements between the Community Redevelopment Agency and certain retail stores. City Hall COPs Series 1997 Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of principal, interest, and trustee and administrative costs related to the City Hall Refunding Certificates of Participation issued May 1, 1997. Auto Mall Special Tax Bonds Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of principal, interest, and trustee and administrative costs related to the Auto Mall Special Tax Bonds Series 2000 (Auto Mall Refinancing). 77
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) DEBT SERVICE FUNDS (CONTINUED): Public Safety Lease Revenue Bonds 1997 Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of principal, interest, and trustee and administrative costs related to the Public Safety Lease Revenue Bonds issued November 1, 1997. Lease Revenue Bonds 2005 Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of principal, interest, and trustee and administrative costs related to the 2005 Lease Revenue Bonds issued in July 2005 to finance various City capital improvements. 2007 Towngate Improvement Refunding Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of principal, interest, and trustee and administrative costs related to the Improvement Area No. 1 Special Tax Refunding Bonds issued November 29, 2007. 2007 Towngate Refunding Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of principal, interest, and trustee and administrative costs related to the Special Tax Refunding Bonds issued November 29, 2007. 2011 Priv Place Ref 97 Lease Rev Bonds Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of the refinancing of the 1997 Lease Revenue Bonds. 2011 Priv Place Ref 97 COPs Debt Service Fund This fund is used to account for the accumulation of resources and for the payment of the refinancing of the 1997 Certificates of Participation. PERMANENT FUNDS: Celebration Park Endowment Fund This fund is used to account for the endowment program for Celebration Park. The principal endowment amount was provided by a developer. The Parks and Community Services Department will use 85% of the interest earned each year to sponsor a community event at Celebration Park for the surrounding community to enhance community pride and involvement. Equestrian Trail Endowment Fund This fund is used to account for the endowment program for the Equestrian Trail. The principal endowment amount was provided by a developer. The interest earned will be used for the benefit of citywide trail use, maintenance, education and other trail-related costs. 78
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Comprehensive Annual Financial Repo
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INTRODUCTORY SECTION City of Moreno
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City of Moreno Valley Comprehensive
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Introductory Section
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iii
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City of Moreno Valley Organization
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Brandon W. Burrows, CPA David E. Ha
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Management’s Discussion and Analy
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Fiduciary funds. Fiduciary funds ar
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Charges for services increased $4.5
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Millions As illustrated in the Tabl
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At June 30, 2011, the City’s busi
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While new office and industrial dev
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City of Moreno Valley Statement of
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Net (Expenses) Revenues and Changes
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City of Moreno Valley Balance Sheet
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City of Moreno Valley Reconciliatio
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Debt Service Fund Community Redevel
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Revenues: Taxes: City of Moreno Val
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Page 47 and 48: Assets: Current: Governmental Activ
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Page 53 and 54: City of Moreno Valley Notes to Fina
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Page 67 and 68: Note 5: Capital Assets (Continued)
Page 69 and 70: Note 6: Long Term Debt (Continued)
Page 81 and 82: Note 8: Employee Pension Plan (Cont
Page 85 and 86: Note 13: Commitments and Contingenc
Page 89 and 90: Non‐Major Governmental Funds
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Page 97 and 98: City of Moreno Valley Combining Bal
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Page 117 and 118: Revenues: Taxes City of Moreno Vall
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City of Moreno Valley Budgetary Com
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Expenditures Current: City of Moren
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Expenditures Current: City of Moren
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Expenditures: Debt service: City of
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General Liability Insurance Fund IN
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Equipment Equipment Replacement Mai
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Agency Funds
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City of Moreno Valley Combining Bal
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Deposit Liability Balance Balance 7
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174
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Vehicles Infrastructure Total $ 84,
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Statistical Section
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180 City of Moreno Valley Net Asset
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182 City of Moreno Valley Change in
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184 City of Moreno Valley Fund Bala
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186 City of Moreno Valley Changes i
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188 City of Moreno Valley Key Reven
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190 City of Moreno Valley Property
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192 City of Moreno Valley Property
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194 City of Moreno Valley Legal Deb
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196 City of Moreno Valley Ratio of
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198 City of Moreno Valley Demograph
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City of Moreno Valley Full-time and
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City of Moreno Valley Operating Ind
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COMMUNITY REDEVELOPMENT AGENCY OF T
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Governmental Activities Assets: Poo
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Community Redevelopment Agency of t
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Community Redevelopment Agency of t
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COMMUNITY REDEVELOPMENT AGENCY CITY
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Tax Increment Fund 2007 TABS, Serie
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Tax 2007 TABS, 2007 Tabs, Increment
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Community Services District City of
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FINANCIAL SECTION City of Moreno Va
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Board of Directors City of Moreno V
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Functions/Programs Primary Governme
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Special Revenue Funds Nonmajor Tota
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City of Moreno Valley, California C
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Note 2: Cash and Investments (Conti
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