Text

Annual Financial Rept for FY80
	ML19347D300
Person / Time
Site:	San Onofre
Issue date:	03/10/1981
From:	Brewer H; RIVERSIDE, CA
To:	;
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ML13302A498	List: ML13302A497; ML19347D254; ML19347D261; ML19347D264; ML19347D268; ML19347D271; ML19347D274; ML19347D275; ML19347D276; ML19347D279; ML19347D281; ML19347D282; ML19347D287; ML19347D289; ML19347D290; ML19347D293; ML19347D294; ML19347D295; ML19347D297; ML19347D299; ML19347D300;
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l CITY OF RIVERSIDE, CALIFORNIA l

ANNUAL FINANCIAL REPORT i

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City of Riverside COMPREHENSIVE ANNUAL FINAt CI AL REPORT For Fiscal Year Ended June 30, 1980 Prepared by the Finance Department Harold E. Brewer, Finance Di rector 3900 liain street Riverside, California 92522 (714) 787-7660

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CITY OF FINANCE DEPARTMENT - 3900 Maen streat neverside. cahfornia 92522 H. F. H Rt WE ft F marue ossettor November 17, 1980 c,.,,

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Honorable Mayor and City Council City of Riverside Riverside, California The Annual financial Report of the City of Riverside, California for the year ended June 30, 1980 is submitted herewith.

In accordance with the City Charter this report was prepared by the City's finance Department for submission by the City Manager to the City Council.

This Annual financial Report also includes the Audit Report from the City Council appointed independent Certified Public Accountant. We believe this comprehensive report, including the accompanying notes, is accurate in all material aspects, that, it is presented in a manner to fairly present the financial position and results of operations of the City as measured by the activities of all the various funds, and that all disclosure necessary to enable the reader to gain the maximum understanding of the City's financial position has been included.

On July 11, 1979 the Municipal finance Officers Association of the United States and Canada (MFOA) awarded a Certificate of Conformance in financial Reporting to the City of Riverside for our Annual Iinancial Report for the year ended June 30, 1979.

A Certificate of Conformance is va'id for a period of three years, subject. to two annual reviews.

Our Annual F inancial Report f or the fiscal year ended June 30, 1979 has successfully passed the required annual review.

We believe that our current report continues to conform to the Certificate of Conformance program requirements and we are submitting this report to MFOA for a new Certificato for Fiscal Year 1919/80.

In order to be awarded a Certificate of Conformance, a governmental unit must publish an easily readable and ef ficiently organized comprehensive Annual financial Report, whose contents conform to industry standards.

Such reports must satisfy both generally accepted accounting principles arnt applicable legal requirements.

~n ACCOUNIING REPORI This report has been prepared in conf ormity with generally accepted accounting principles and is presented "to conform with Statenesit.1, "Goversimesital Accountisig and filianicial Reporting Principles,"

l released March 1979 by the National Council on Governmental accounting.

Ihis comprehensive annual financial report covers all funds and account groups'of.the City; it includes appropriate combined and combining statements with accompanying notes, schedules and statistical tables deemed necessary to give an accurate financial status of this City while Complying with all legal provisions and determinifig f

.f airly with f ull disclosure the financial position asid results of operations of the City for the year ending June 30, 1980.

ACCOUNilNG SYSl[M The City maintains.the General, Special Revenue and Debt Service funds on the modified accrual basis ut

-accounting, with revenues being recorded when measurable, available and determinable, and expenses being recorded when services or goods are received and the liabilities are incurred. All other funds are maintained on the accrual basis of dCCounting.

The.Ci ty's accounting system includes internal control procedures which provide reasonable assurance that - the City's assets are safeguarded against loss from unauthorized use or disposition, adequate records are maintained f or preparing financial statements, and maintaining. accountability f or assets.

The concept of reasonable assurance recognizes that the cost of control cannot exceed the benetit derived and the evaluation of costs and benefits derived requires estimates and judgements by management.

We believe that the City's internal control procedures adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

i IHE REPORIING ENIITY AND 115 SERVICLS All the funds related to the City of Riverside included in this comprehensive Annual Iinancial Report l

are controlled by the City.

Determination of this control is determined by our City Cliarter, Articles of Incorpor.a. ion and the Controller of the State of Calif ornia.

The criteria deals with existence as j

an organized entity. governmental character and substantial autonomy.

Based on these criteria, the various funds and account groups, being all the fund and account groups of the City as shown in the table of contents, are included in this report.

Ihe Redevelopment Agency of the City of Riverside, whose Board of Directors is also the City Council, has been established through the State of California as a separate entity.

therefore, the Iinancial l

Statements of the Redevelopment Agency of the City of Riverside are riot included in this report.

[

ii

GENERAL GOVERNMENTAL FUNCTION Revenue for general governmental functions totaled $50,154,499, an increase of 14.4% over 1979.

-General property taxes produced 8.6% of general revenue compared to 6.9% last year.

The amount of revenue from various sources and the increase or decrease over last year are shown in the following tabulation:

Revenue Amount Percent Increase (Decrease)

Sources (1housands)

Of lotal Over 1979 (Thousands)

Property taxes

$ 4,308 8.6%

$ 1,270 Other taxes 15,498 30.9 1,684 Special assessment levied (37)

Licenses and permits 2,123 4.2 348 Fines and forfeitures 1,159

2. 3 64 Use of money 2,171 4.3 562 Intergovernmental revenue 18,262 36.4 2,102 Charges for services 1,135 2.3 10 Utility contributions 5,146 10.3 350 Miscellaneous revenues 352

.7 (24)

$43,825 100.0%

6,329 The City's revenues increased approximately $6,000,000 over the prior year.

The 14.4% increase in revenue over last year did not increase as rapidly as the inflation rate for the same period.

The increase of $1,270,000 in property taxes can be attributed largely to a new formula for property tax distribution.

The school district received a smaller share of the basic $4 property tax rate which was offset by a larger state allocation ot funds.

Due to inf lation there was a $1,500,000 increase in sales tax.

Intergovernmental revenues for capital projects increased about $2,000,000.

Assessed Valuations of $634 million represents an increase of 17. 6% over the preceding year.

The assessed value at July 1, 1980 relating to the 1980-81 fiscal year is $398.3 million, an increase of 12% over the assessed value at July 1,1979.

Current Tax Collections of $3,666,643 represent 14.5% of the maxinum tax rate of $4 on the total assessed valuation of the City of Riverside.

The turrent tax collection of $641,895 is the amount collected for debt service requirements f or General Obligation Bonds approved prior to the latest legislative action approved by the voters in June 19/8, which represents a 5.10 tax rate. Because the City, by law, is no longer permitted to set a tax rate other than the debt service rate, and is receiving only a percentage of the taxes collected by the County of Riverside, it no longer can compute the percentage of tax collected to the amount levied.

iii

na s:

bpenditures for general governmental functions totaled $46,5/8,609, an increase of 13% over 19/8-79.

lhe increase or (decrease) in levels of expenditures for major functions of the City over the

-preceding year are shown in the following tabulationi:

Capital Incr.ase Current Projects lotal Percentage (Deucase) function (Thousands) (Thousands)

(lhousands)

Of lotal Over 1979 General governmental

$ 4,800 188

$ 4,988 10.7%

$ (382) public Satety 17,886 925 18,811 40.4 4,591 Highways and streets 5,953 4,338 10,291 22.1 689 L

Culture and recreation 8,602 3,146 11,748 25.2 2,476 lease payments (1,987)

Debt Service 740

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1. 6 (27)

$37,981

$8,597

$46,578 100.0%

$5,360 The overall general governmental expenditures f or the City increased approximately $5,400,000 over the prior year.

This increase of 13% can be attributed to intiation.

Public Safety and Culture and Recreation increased approximately $4,500,000 and $2,500,000 respectively and there was a decrease of approximately $2,000,000 in Lease Payments due to delaying lease payments until the due date of July 1, 1980.

The undesignated fund balances in major operat ing funds were maintained at adequate levels.

ihe undesignated fund balance in the General I und of $2,697,000 was up $2,412,492 from last year.

Special Gas Tax undesignated f und balance of $266,754 was up $210,160 f rom last year, and the Special Capital Improvement undesignated fund balance of $145,600 was down $17,516 from the preceding year.

Capital Project undesignated fund balance of $1/,204 was down $19,306 from last year.

OLBI ADMINISIRAll0N Ihe June 30, 1980 ratio of net bonded debt to assessed valuation and bonded debt per capita are tasef ul indicators of the City's debt position to municipal management investors and is ref lected as f ollows:

Ratio of Debt to Assessed Debt per Value Capita Net direct bond debt

$ 3,665,000

.0045%

$ 22.20 Overlapping Debt

.$ 44,915,104

.0551%

$272.07 41,250,104

.0506 249.87 Net Direct,& Overlapping iv

Out. standing general obligation bonds at June 30, 1980 totaled $4,240,000.

During the past year

$570,000 of general obligation bonds were retired.

The City does not have any unissued General Obligation Bonds as of June 30, 1980.

The City's current Hoody rating for General Obligation Bonds is Aa.

Cash temporarily idle during the year was invasted in time deposits ranging from 1 to 365' days to maturity, federal agency securities ranging from 162 days to 28 years to maturity, and bankers acceptances ranging f rom 70 to 178 days to maturity.

During the year, the City's cash resources were divided between demand deposits and mvestments as follows:

in demand deposits 13.8%; in bank time deposits 42.9%, in federal agencies 22.3%; and in bankers acceptances 21.0%.

The average yield on maturity investments during the year was 10. 7%, and the amount of interest received was $4,562,612.

The latter amount was $839,131 more than interest earned for the prior year.

A comparison of temporarily idle cash funds invested during the past four years is shown in the following tabluation:

1979-80 1978-79 1977-78 1976-77 Cash on Deposit (1)

$41,337,065

$42,362,/09

$29,624,058

$18,927,580 Cash Invested (1) 42,648,039 43,393,327 30,400,001 19,540,660 Percentage Invested 103.2%

102.4%

102.6%

103.2%

interest income 4,562,612 3,723,481 2,101,303 1,027,755 Average Net Return 10.70%

8.58%

6.91%

5.26%

(1) Average daily balance-CAPITAL PROJECIS FUNDS Capital Outlay, Storm Drain, and Transportation Project funds are used to account for street and highway capital project expenditures.

It is not the policy of the City to capitalize street related y

t projects.

A report of street expenditures is required to be filed with the State Controller's Office annually.

Special Capital Improvement funds are used for park capital improvements.

The City records t he prior years' park capital project expenditures as increases to general fixed assets.

The fire Bond Construction fund is used solely for the acquisition of fire protection capital improvements.

The expenditures are also recorded as general fixed assets.

v

a Water Fund. -The City's Water System experienced a 17.4% increase in gross income during the year, of which 8.7% was due to an increase'in consumption and approximately $850,000 in damage claim recoveries.

Comparative data of the last two fiscal years is presented in the following tabulation:

1979-80 1978-79 Gross income-

$11,917,709

$10.198,723 Net income 2,443,406 1,379,402 Income available for debt service 6,717,120 5,693,990 Debt service requirements 2,811,822 2,829,772 Coverage (Income available for debt service divided by annual Debt Service) 2.4 2.0 Matured bonds retired 935,000 901,000 Debt service' reserves of $3,028,726 fully meet bond requirements.

The City's current Moody rating for water revenue bonds is A1.

The water system capital addition of $3,515,797 during the year was financed from current revenue and bond funds.

Airport Fund.. The gross income of the Airport increased 72% over the previous year. Comparative data for the last two years is presented in the following tabulation:

1979-80 1978-79 Gross income

$268,209

$155,629 Net income or (deficit) 483,571 84/

Contribution from general fund 534,310 69,998 F2deral (FAA) and State (CAAp)

Grants (for construction purposes only) 77,064 j Refuse fund.

The gross income of the City's Refuse Collection and Disposal System increased 23% over the previous fiscal year.

Comparative data for the last two fiscal years is presented in the following tabulation:

1979-80 1978-79 Gross income

$4,731,612

$3,861,840 Net income 30/,8/8 4,660 1

4 vii

Sewer Fund.

The gross income of the City's Sewerage System increased 17.1% over the previous year. Conparative data for the last two years is presented in the following tabulation:

1979-80 1978-79 Gross income

$3,T3T,~136

$2,V W 8SV Net income 718,623 1,019,684 Income available for debt service 1,750,543 1,412,628 Debt service requirements 346,609 183,926 Coverage-(Income available for debt service divided by annual Debt Service) 5.1 7.7 Ma tured bonds retired 120,000 65,000 Debt Service reserves of $616,289 fully meet bond requirements. The City's current Moody rating is Al for sewer revenue bonds.

The City issued $900,000 of revenue bonds in the fiscal year 1979-80 for the City's share of the sewer plant upgrading funded largely by Federal and State grants.

Transportation Fund is being presented in this financial report in accordance with the State Controller's Unifonn System of Accounts for Transit Operators.

ACKNOWLEDGEMENTS The preparation of this report on a timely basis could not be accomplished without the efficient and dedicated services of the entire staff of the Finance Department.

Accounting Manager William llansen and a fine staff of capable accountants led by George Swartz made this financial presentation possible.

We should also like to thank the members of the City Council for their interest and support in planning and conducting the financial operations of the City in a responsible and progressive manner.

Respectfully submitted, re Finance Director 2

D Douglas G. Weiford

//

City Manager liEB/DGW/2/M1/Fm

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.. n November li 19RO e eenem cea e,m

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w c g- * *rea en ' e=* e The City CaimcIl City of River =Ide

)WO Mein Street.

Rivergide. Californla 92521 thdien and Centlemen:

We have examined t he f inanc ia l gt at ement e of t he ear t mes f eweds newl aremmt i

grmerg of flee City of plverside for the year ended hme 10. 18R0 ne re f lect ed in t he arrompanying pagem "2" t hemogh "44" f%,r enantnation wag mate in ar-cnrdance wit h generally accepted aeolit ing utand.ardg. and :scentdtngly incle=ted much t egte of t he aremmt ing terorde an,t much nelier meetit tne penredneeg== we enngfdered neregg.iry in t he e t reennst anreg e xc ep t f le et we did not verify historleal engt s of all property and equipment.

k In our opintan.' except for the valueg shnwn fat pepperty and eintement, the accompanying f in encial gr at ement s present fairI,the financial penitinn of the wa r t meg f unde and aremmt r e ceerg of the City cf Rivergide at. lune in. 19RO.

and w!th the except ion of depter f at inn in t he l'repr iet ary Fenwlg which was r ege-i puted on property and equipment whose hlgtnetral rogt was net vertfled by um.

t he acrougiany ing s t at eenent e reftert f air ly t he regutte of operat ice = cf =ew h

- f unds and changeg in financ ial paalt'en of t he pr'T f f H Y F'"*'*

I"'

'h' Te8' then ended in en if ormit y wit h generally accepted arrnunt ing pr incipleg applied on a hagin conglatent with that of the preceding year.

The arrompanying gupplemental inf ormation presented en pipeg "4 5" i n "%"

I g I

not neregnary for a f alt present at inn of flee f inanrInt st at einent s. but la pre-sented ag additlanal analyttral data.

The gwppleinent al Inf ormat ion hag eint heen nuh ler ted t o t he tegt s and ot her a*=llt ing procedures applied in the cuantn-at ton of flee af orement ioned f inanc ial st at ement a an I arecrdinal, we d.* nor ewpregg an opinfnn nn them.

I Prgrertfully guleltfed.

l r

llamas. RYRNF.& SHliH I

.I,....I

.,r q're t I f Ic.I publIr Arre eent ant DPR:jac I

/

City of Riverside C0i1BINED FINANCIAL STATEMENTS

. Descriptions of Lthe funds and account groups shown on the following financial statements are as follows:

Governmental Funds 1.

General Fund - to account for all unrestricted resources except those required to be accounted for in another fund.

2.

Special Revenue Funds - to account for the proceeds of specific revenue sources that are restricted by. law or administrative action to expendi tures for speci fied purposes.

3.-

Capital Projects Funds to account for financial resources segregated for the acquisition of major capital facilities.

4 Debt Service Fund - to account for the accumulation of resources for the payment of interest and principal cn general long term debt.

5.

Special Assessment Fund - to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied.

Proprietary Funds 6.

Enterprise Funds - to account. for operations that are financed and operated in a manner similar to private business enterprises - where the stated intent is that the costs (expenses, including deprecia-tion).' providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges - or where periodic determination of revenues earned wpenses incurred, and/or net income is deemed appropriate for a capi tal maintenance, public policy, n iagement control, accountability, or other purposes.

7.

Internal Service Funds - to account for the financing of goods or services provided by one department to other departments on a cost reimbursement basis.

Fiduciary Funds - to account for assets held by the City of Riverside as a trustee or agent for individuals, private organization, and/or other governmental units.

This includes nonexpendable trust funds.

Account Groups - are used to establish accounting control and accountability for the city's general fixed assets, the unmatured principal of the general obligation long term debt, and long term lease obligations.

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[

COMRINFO STAf fMENT SF REVfNUts. FIPf tert fURES AldD CttANCES M Futen bat ANCES Att Cityf ResNFftl Al Ft.rten Tyrig

-t'"

For the Fiscal Year inded June 30, 1980 total

^

(Memorandum OnIy) a Goverewmentet Fund Types bese Inded special echt capital special

.kme 30 hme 3ti.

General Revenue Service.

Projects Assessment fjBO M

Revemses:

rencerty tone,

$ 2.911.535 629.6 % 5 648.895 5

M.965 5

14.499

$ 4.308.53E

$ 3.038.333 Other te es 15.498.055 8 5.8'9R.055 11.884.214 spec.3al assessments levied 36.661 Licenses and permles I. % 6.8*42 616.622 2.123.064 f.114.600 Fines and forfelts 284.192 943.151 8.353.549 f.094.658 tes, or -ey 1.815.188 214.218 82.014 2.178.450 1.609.ORO inten evetnmental rev,.nues 4.660.835 9.528.006 19.964 3.9'n.042 f.254 18.262. 03 e6.160.410

. thme9es for service t.108.622 33.581 I.135.209 f.124.864

-tstility conte 6hutions 5.145. % 3 5.145.M3 4.196.118 i

Histellanenus revenues 210.)$2 2.042 IJ9,g

_Qg 316,$

fotal revenues 30]O,2 ife

_II 404.31_fe 128,832 J247,j)2 15.153 50.154.422

_43,821,1%

fwrendttures:

Current:

ceneral government 3.803.165 1.112.292 8e.915.451 4.151.329 ruhlic safety f5.217.963 2.60R,te95 11.886.458 85.835.421 stigtaeays and st reets 4.310.408 f.582.%0 5.952.848 5.024.381 Culture and recreation 8e.9R4.%8 3.596.088 20.631 8.608.561 1.062.582 i

lease parnents I.9R6.500 Capital nuttar 1.184. % 6 2.481.801 4.319.805 15.t58 8.591.136 5.190.665 Debt service:

reincipal retirement 515.000

$15.000 510.000 interest 165.143 165_,14j 196.868 intal typenditures 30.850.150 II.M 1.122 18e0.1fe3 4.319.805 35.]82 M.153.609 48.2:1,]j8, I

tur.ess Revenue Over (Under) Espenditures 2,919 M4 (42.808)

(18,284) 5625p (20,0j) 3.800.890 3 60,1 g 3

Other Financing Sources (Uses):

1 i

operating transfer in 601,399 a.og.168 124.4R9 8.145.049 916.922 t

j OperatInq teansfce em t (f.01)260)

_11,013,260)

(611_,402) intal Other financing Sources (Uses)

(%6.568) 409,1 3 824,482 61,0R) 279,520 E = cess of Revemses and Other Sewerces Over (tk der )

j t =pendi tures and other uses 2.452.903 366.353 (18.2R4) 681.043 (20.036) 3,4 1,919 2.906,906

[

fun.t Ratance - July i f t_ty,02 1 48l,112 513d23 6,5)8,1]6 25,D2

_ 8,[]8,4]h

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49s.4p s r a25.819 1

s.fas s22.2t.6.t.si us llMitt the a.r.wpanying notes are an integ.at part ni this sentee.nt.

e.

City of Riverside t akia.6 a )

Page I ut 2 Coptplis(0 SIAllMLNI (4 Rf Vf NUf, E Xf1N01IURf 5 AND (IIANGE5 IN f UNO 8At ANCE5 8UDCli Ass 0 ACluAt C(N(NAL, SPtCIAL R[VENtrE,14 81 SE8VICE, AND CAril At FROJECl$ IUNO IVPf 5 for the f iscal Year inded June 30, l980 Ceneral Special Revenue Warlance va r i a.w e Iaverable Favorable Sude t Actual (Unt avor atele)

Budget Actual

( ten t a vor at,le)

Re vermee s :

. Pe opes t y. t a,es

_5 2.802,955 5 2,311,535 5

114,580 5

581,r,85 5

629,644 5

%.859 other Ia,es.

' 15,382,000 15,498,055 886,055 tecenses s d peemits 1,369,860 f.4%,48 2 16,582 Fines and forlents 199,000 214,192 15,192 94).151 94),151 use al emw.ey 816,100 1,885,Il8 938.s.88 88,800 21,,218 892,t.18 Inte enves.w. ental sevenues 4,566,562 4,660,8)5 94,21) 9,69).156 9.528,006 (112.150) thaeges fo. service 1,006.136 t,108,622 94.886 29,300 3),581 4.281 utilit y contr ibutions 5,145,% )

5,8 45,%)

Mistellaneous revenues 215,000.

250 3 (4.648) 300 2.042 1.142 Iotal Revenues 38.494.216 33.010.214 f.515.938 I I. ))l.198 11,8e04, 3 8 8, 12,516 (spenditures:

' Current:.

General govesse.ent 4,558,685

),80),165 155.450 2,061,281 1,112,292 894,995 Public safety 15,151,880 15,211,96) 419,841 2.616,635 2,608,495 8,840 High,eays anJ stemets 5,062.938 8e,310,408 692,530 1,582,440 1,582,440 Culture and secreation '

5,249,981 4.984,848 265,069 3,159,234

),5%,088 16),8 %

lease paye.ents I,686,500 1,686,500

. Capital outlay 4,624,MS I,114,366 2,910,099 1,201,920 2,481,801 4,120,II)

Debt services:

? incipal retisement

~ Interest total Empenditures 36.940.245 30.850.150 6.183.495

_11.23).516 l l.48e /,122 j 186.y)4 tacess Revenues Over (under) Espenditures (5.445.969) 2.989. 4 4 8.365.4))

(5.908,138)

(42,808) 5,858,910 Other Financing Suurces (Uses);

Operating transfer in 601,399 601,399 409,868 409,161 Operating transfer out (8.01) 960)

(1,01).960)

Total Other Financing Sources (Uses)

(8s66.568)

(M6.561) 409,861 409.168

. Excess of sevenues Over (under) Espendituees and other uses (5.982.530) 2.452,90) 8.365,43)

(5,892,551) 366,35) 5,858,950 Fund Salance - July 8 6.2 tjg 6.239.011

.5.488,112

_ $ 481.812 F und sala..ce - knie 30 1

106.541

$ 8.671314 5 8.165.411 1

(ll.185) U 84_1.321 Q&82 The as.comegianying suites are an integral par t of this statement.

e-tity of Riverside f.hih64 3 Pete 2 al 2 CoMRINED SIAf tMENT of REVfeMPE. EltP:NotiURES ANo CHANCES IN f tNeo bat ANCES DUDCF T AND Atitut CENERAL, $PfCIA[ RfVfMHE,(488 $(RVICE. ANfl CAPIIAL PPoE CIS filNo IVPl$

for the fiscel Year Ended Arne 30. 1980 Total Debt Service Capital Projects (Memorandum only) vae l mace var i nat e Waeinnee favorable favornhle favnenkle Budget Actual ' (Unf avor able)

Budge t Actual (Unfavoenblel Budge t Actual lunf avoemt,le]

653.544 648.895 (18,649) 41,531 44.965 5

3.414

$ 4.081.515

$ 4.294,039 282.524 15,382.000 15.498.055 186.o55 145.800 616.622 (68.418) 2,814.960 2.823.064 8.to4 8.142,151 8.158.549 15.192 30.000 82,084 52,014 988.500 2.818,410 1.182.910 86,596 19,964 (6.632) 4.285.430

.1.999.042 (2R6,3R8) 18,631.144 18.260.841 (310.P91) 1,036.036 1.135.209 99.t13 5.845.463 5.145.463 136.012 139.186 3.644 351.312 312.Ito 138 140.140 128,859 (88,288) 5.238.133 4.942.359 (295,114) 48.804.341 50.138,146 I,334.399 6,625.902 4.915.451 1,650,445 18.314.445 II.RR6.458 481.981 6.645.318 5.957,848 692.550 9.009.858 8,58o.936 428,215 30.698,111 4.319.ROS 6.318.917 12,385.211 4,319,8o5 8.005,412 11.832.385 4.202.113 1,63o,282 515,000 515.000 515.000 515.000 865.143 165.143 365.831 165,Ih]

140.143 140.143

_to,698.111 4.319.805 6.388.912 65,682.688

_46.,11/2820 3 834,861 1

(3)

(18.284)

(18,281)

(5.460.644) 562.554 6.02),898 (16,808.334) 3.420,926 20,229.260 124.489 124.489 i.ths.o49 f.14.o49 1!2?l122991 _i!.213.252) 124.482 124,482 61,089 61,08)

(3)

(18.284)

(88.288)

(5.336, 55) 68i,043 6.023.198 (16.74t.245) 3.4S8,085 20.229.260 583.123 513.123

_k,118 LL6 6.533. 7L6 18 L52>th2

'8.112 142 1

t st L120 $ ___495.419 s

fI8.28I) 1J.202.621

1) 125 8,Lt s 6.o_21.198 s 2.0tt.497 1ZZ,239A 120.729.149 the ar ewpanyinry nne eg mee an interlemt part of this statemect.

City of Alverside tahabit 4 CoM8188t o S I Alf ME NI of af V(Niff 5, (XP(ftSIS ANo CilANCt5 lN fill AINED I ARNING5/f DNo BALANCE All PROPRIEIARV filND 1YP(5 A8eo SIMil AR laust itsNI)5 for the F iscal Year Ended Anne 30, 1980 total Fiduciary (Pteman ansha, on1 y)

Per,sietary fund I, pes f und types year in. led Intesprise f unds internal Monempendable June 30 June 30, (lectric Nates Airpost Refuse 5 ewer transportation total Services trust 1980_

1919

.Opsseting Revenues:

Chirges for services

$$6.553,634 j,3,256,)26 $

27,5)!! 5 fe,125.611 {_2,)S2,83 5

}/2.915.982 $ 3.521.195 $

$16.431,111 j64 l}6,26,2 a

total operatl=ig Revenues

$6,$53,634 9.256.326 27,594 4,725,681 2.352.831 12.915.982 3.521.195 16,831.11f 64.156,262 tystating Espenses:

Personal services 3,16 3,%)

2,8 12,962 120,163 I,633,039 895.174 152.923 8.998,322 866,099 9,W 4,428 9,021,4/tl lCentractual services 588,330 1%,910 2.2%

t.581,078 los 2,301,871 2,

1,818 2,496,0l0 Haintenance and operations 8e5,8 3 5.4M 2,478,428 17,103 789,164 603,366 171,481 49,282.152 1,643,632 So,6d5.184 81,029,286 General artice e,penses 81,113 22,400 2.558 3,t63 6.275 116,169 4,006 120.t15 128,135 natsrnal and supplies 4,584 31,291 65,305 142,128 313,694 3,s.84 420,886 26,866 s.47,352 208,656 Invst ance 27.642 80,998 13,815 23,806 8,169 182 151,212 2,006,212 2.151,5 %

1,542,806 Rxnt/ lease payments 155,200 11,600 36.500 269,300 269. 3m 269,3 %

Depreciation 1,892,129 1.552, ) J1 43,354 240.941 292 %_0 15.080 4,036.901

17. % 7 4.058e 348 J,U2,281 a

total operating tapenses ll,622.125 6,882.920 362,jo2 4.419,925 1.976,041 349.154 65.542.413 8*.564.322

10. 06.195 _58,4of,148 opstating ensome 4,938.509 2,% 3,406 (334 /08_)

305,692 376,164 (389.154) 7.313.509 (1,043.121)

__6,}Jo.,j82

_,6_,}$8,13 4, noncparating Resepues (Empenses) otgaating geants 18,609 17,064 8.995 515.215 261,233 940,156 940,156 l.458,408

' interest revenue 192,298 1,64),879 94,258 8,943 2.538,678 241,426 27.400 2,801,504 2,331,9/8 Sundry 173,579 999,595 528 4,000 5,780 3.112 1,186,524 122,188 1,309,312 520.361 Rent 163,023 163,023 163,023 528,2 %

tonnection lees 466,o/6

%6,o/6

%6,016 131,181 1;sterest espenses and fiscal ce.rrges (524,108)

('t,886,1 %)

(226.673)

(2,631,454)

(27.400) (2,664.854) (2,103,% 3) cene. al f und c ont r ibut ions (4,137,278) (1,006,885)

(5,18 5,% 3)

(5,445,% 3) 6,196,t;8)

Allocations to contalbuted capital and grants 43,354 88.149 15.019 839.*82 i39,g 58,29J ttt al Ntmoperating Revenues (Empenses)

(3,696,102)

(172.9%)

283,969 5.995 935,859 294,14l _ R,348,8/8) 364.214 (1,984,664) J2,651,8&))

f rxusee Se f os e ope r at ing transfers I.2 35,8e07 2,210,%o (50,139) 311,681 I,342,623 (54,801) 5,028.,638 (618,913) 4,345,118 3,690,625 opsraties transler in (out) 534,310 (3,809)

(594,000)

(63.499)

(3.590)

(61,089 ) _ (299,g0)

Net in a=ne 1,235,401 2,210, % 0 483,518 307,818 118,623 (54,801) 4,968,t32 (682,503) 4,2/8,629 3,391,105 Cattined taenings/ fund Balance Ael y 1 29,964,52j 67,286.233 69,280 109,295 3 ))], $

164.845 E ij2, M 2,164,290 62,296.430 58,5)o$ 12}

3 Ratsined farnings/ fund Balance

'Asn3 30 518.199.912 $19.556.691 $

552.85: 1 J M 1.113 }((#/hiB5 5 110.018 5%.M t.212 $ 2.081,1HI $

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City of Riverside NOTES TO FINANCI AL STATEMENT The following notes are an integral part of this statement.

City of Riverside NOTES TO FINANCI AL STATEMENTS Fiscal Year Ended June 30, 1980 A. - Summary of financial report presentation:

Financial report presentation. The City's 1979-80 Financial Report is presented to conform with Statement 1,

" Governmental Accounting and Financial Reporting Principles," released March,1979, by the national Council on Governmental' Accounting.

Compliance with American Insti tute of Certified Public Accountants Statement of Position 77-2, September 1,1977.

The Ci ty has reflected the utili ty contributions to the General Fund on the statements of revenue, expense and changes to retained earnings in accordance wi th the Statement of Position. The contributions were formerly re-flected in a separate comparative analysis of changes in retained earnings statement.

Accounting records of the City of Riverside are organized on the basis of the eight generic fund types and the two account groups generally used by governmental units. Descriptions are on divider pages in the statement section of this' report.

Memorandum totals. 'This report uses memorandum totals on combined statements. The total columns on such state-ments are not comparable to a consolidation; it does not fairly present financial position in conformity with generally accepted accounting principles, even if interfund elimination were made.

it is not custanary to make such eliminations in the combined statements of goverr. mental units. Hemorandum totals are used for overview purposes only.

Basis of' accounting.

The General, Special Revenue and Debt Service Funds are maintained on the modified accrual

~ basis of accounting, wherein:

1.

Revenues are recorded as' received in cash except:

a.

Revenues which are both measurable and available as a resource to finance operations of the current year are accrued, b.

Revenues of a material amount not received at the normal time of receipt are accrued or deferred as app rop ri ate.

c.

Exanples of revenues accrued:

1.-

Property taxes collected by the Cour.ty of Riverside but not received by the City at June 30, 1980.

11

2.

Intarcst c!rn d on investments.

3.

Governmental grants.

4 Known revenues collected by other governmental agencies but not received by the City at June 30, 1980.

5.

Charges for current services which are determinable.

(Note:

The City of Riverside accrues all revenues as recommende1 by the California League of Cities.)

2.

Expenditures are recorded on an accrual basis except:

Disbursements for inventory type items are considered expenditures at the time of purchase.

a.

b.

Interest on long-term debt is recorded as an expendi ture on i ts due date.

All other funds are maintained on the accrual basis of accounting.

Investments are stated at cost.

Cash accounts of all funds are pooled for investment purposes in order to maxi-mize interest earnings. All such interest earnings become revenue to the General Fund unless prohibi ted by bond covenants, or legal requi rements relating to specific funds or grant provisions.

Inventories, as determined by perpetual records, are stated at average cost.

Physical counts of inventory are taken on a cyclical basis.

Fixed assets are carried at cost in the enterprise funds and internal service fund.

Depreciation of these assets is computed by use of straight-line method over the estimated useful lives of the assets.

General fixed assets are recorded as expenditures in the General, Special Revenue, and Capital Projects funds at time of purchase. These. assets, excluding streets and storm drain related f acilities which are not capitalized, are capitalized at cost in the general fixed assets account group.

Gifts are recorded in general fixed assets at fai r market value at the time received. No depreciation is provided on general fita e assets.

Fixed assets disposed of are removed from the accounts on the basis of their historical or estimated acquisition costs, as appropriate.

Uncollectible accounts relative ta utility accounts receivable (electric, water, sewer and refuse service charges, street light excise taxes and utility users tax), is determined by the percentage of sales method.

Uncollectible acccunt expense, relative to miscellaneous accounts receivable, is determined by the direct wri te-of f method on those accounts considered uncollectible and by reserving those accounts which are doubtf ul.

12

Encumb rancas.

Tha City rccorda obligations in the form of purchese orders, contracts on other commitments.

They cease to be encumbrances when the actual liability is Incurred and the related expenditure is recorded.

Budgetary Process. The annual budget, which includes estimated revenue and appropriations, is adopted by the City Cruncil and presented in the financial statements as follows:

1.

Estimated revenue is the original estimate with modifications for new programs which are anticipated to be received during the fiscal year.

2.

Original appropriations are modified by supplemental appropriations and transfers among budget categories.

3.

Available appropriations f rom certain completed projects and programs are closed out to a budget clearing account and during the fiscal period additional appropriations are made f rom this ci

-ing account.

4 Strict budget control is maintained over all accounts and expendi tures are not allowed to exceed appropria-tions except in those specific projects and programs approved in advance by the City Council.

5.

The Ci ty Council approves all significant changes.

Property Taxes. Property tax rates for general obligations bond debt services are determined by the City with collections and allocations made by the County of Riverside.

The City also receives from the County of Riverside a percentage of the basic $4 maximum tax rate allowed on assessments collected and allocated by the County.

Cash with Fiscal Agent.

The Ci ty transfers to i ts bond fiscal agent all debt service requirements fif teen days prior to the date due.

Unpaid redemptions are shown on the City's records as a payable.

Investments with Fiscal Agent.

The City has deposited with its fiscal agent funds which will earn interest to cover all debt service requirements for Parking District No. I Revenue Bonds.

Contributed Capi tal and Grants.

The following transactions are recorded as contributions in the enterprise and intragovernmental service funds:

1.

Receipts of federal and state grants for acquisition of fixed assets.

2.

Fixed assets contributed f rom other funds or the general fixed assets account group.

3.

Contributions from customers for the acquisition of fixed assets.

B.

Composition of Cash.

Treasurers cash and investments at June 30, 1980:

Demand deposits and checking accounts

$l4,738,775 Time certi ficates of deposi t and other investments 25,581,68/

Banker's acceptance 4,365,295 Cash on hand, June 30, 1980 40,401 Total treasurers cash and investments

$44.726.158 13

.z Jincluded in tha abova ar aunt is rsstricted cash reserved for bond construction and debt service requirements,

,in the enterprise-funds.

Bond Debt Service Cons t ruc t i on Requirements

$ 1,550,908 Electric Water-5,329,434 3,028,726 616.289 Sc.se r

$ S.329.434

$ 5.195.923 C.

Re t i remen t Plan.

Article IX " Retirement" Section 900 of the City Charter authorizes the City to be a member of the Public Employees' Reti rement System. All full time city employees are members of the Public Employees' Retirement System, admin-istered by - the State of Cali fornia, - to which contributions are made by both the Ci ty and employee. At July 1, 1979, the plan administrator indicated the City had an unfunded liability of $20,921,498 for the miscellaneous members and $20,560,748 for the safety members.

The excess of the actuarially computed value of vested benefits

. over the amounts available in the pension fund was not determined at June 30, 1980. Contribution rates have been established to amortize the unfunded liabilities by the year 2000 Most city employees (except Police and Fire) are'also covered under 0ASDI, administrated by the Public Employees' Retirement System fully funded equally by

. the Ci ty and the employee.

The total pension expense recognized by the Ci ty for the fiscal year ended June 30, 1980, was approximately $5,095,000 for PERS and $935,000 for 0ASDI.

D.

Vacation and Sick Pay.

The accompanying financial statements do not include any accrual for vacation and sick pay benefits due enployees at June 30,-1980.

These amounts are recorded as realized and appropriated accordingly in the annual budget.

Vacation.

Ci ty employees receive f rom ten to twenty days vacation each year depending upon the length of service.

Vacation can be accumulated as of January I to a maximum not to exceed accumulation of two years continuous service. Unused vacation pay may be redeemed in cash upon termination of employment. At June 30, 1980 enployees vacation letave balance totaled approximately 26,000 days, representing a potential cost of approximately $1,638,000.

Sick. Leave.

City employees receive one working day of sick leave for each month of employment or major portion thereof with unlimited accumulation for unsued sick leave. Upon retirement, disability or death, unused sick leave can be redeemed in cash at the rate of 25% after five years employment and Sox after ten years employment for those employed prior to July 1,1979 At June 30, 1980 employee sick leave balance totaled approximately 90,000 days.

This represents a cost of approximately $5,670,000; because of the City's sick leave policy there is no way to calculate the liabili ty to the Ci ty.

The past three years experience is as shown below:

14

Sick Le*vn Ustd Sick Leava Payoff 1977-78

$ 598,000

$ 199,000 1978-79 682,000 129,000 1979-80 711,000 182,000 E.

Changes in General Long' Term Debt and Capitalized Leases.

General Debt Lessors Obligation Service Revenues Balance Bonds Funds Principal Balance July 1, 1979 Re ti red Operations Reduction

.fune 30, 1980 Amount available in debt service fu'nds 513,723 (18,284) $

S 495,439 Amount to be provided for retirement:

Long term debt 3,726,277 575,000 18,284 3,169,561 Long term lease obligation 26,625,000 505,000 26,120,000 Total available and to be provided

$30.865.000 575.000 505.000

$29.785.000 General obligation debt payable:

General bonds

$ 4,240,000 575,000

$ 3,665,000 Long term lease obligations 26,625,000 505,000 26,120,000 Total general obligation debt payable and long term lease obligations

$30.865.000 575.000 505.000

$29.785.000 General debt service requirements to maturi ty:

Principal Interest Total

$ 3.665.000 817.379

$ 4.482.379 Capitalized Leases.

The City has entered into lease agreements with the Riverside Civic Center Authority and Parking Authority of the City of Riverside, separate public enti tles, which have issued revenue lease bonds to construct f acili ties for the City.

These bonds are collateralized by leases of the facilities to the City with the facilities becoming the City's property upon the retirement of the bonds.

The lease payments approximately equal the total debt service re-qui rements of the bonds.

Because of the nature of the leases and related bond transactions, these transactions are being accounted for as thnugh the City owned and financed the f acilities directly. Accordingly the lease obligations have been recorded in the Ci ty's long-te:.n debt account.

The total of the related bond debt, and 15

tha amount exptnded to date for construction of the facilities have been reflected in ths general fixed assets group of accounts.

The. following tabulation reflects pertinent information reflecting the sale of bonds and anaual lease payments.

Parking Authority of the City of Riverside Civic Center Authority Riverside Community Center Parking Garage 3 (Amounts in thousands)

City Hall Facility Facility Date of issue 12-1-72 7-15-74 8-15-74 Amount issued

$15,000

$11,000

$3,450 Interest rate 4.2F% to 6.25%

7%

71 Years of redemption 1975-02 1975-04 1977-03 Redemption range

$220 to $1,065

$155 to $795

$40 to $270 Lease expires 2002 2003 2003 Annual lease payment

$1,008.6

$ 925

$ 285.7 Current long term obligation

$12,785

$10,242.5

$3,092.5 On August 16, 1977, a Refunding Lease Revenue Bond was issued for $9,000,000 by Riverside Civic Center Authority to refund Communi ty Center Facili ty Bonds.

The bonds bear interest at rates which vary from 5.1% to 6.6L and mature serially in progressive annual amounts f rom $360,000 in 1988 to $845,000 in 2003 with final year payment of $405,000 in 2004. 'The 1977 Refunding Lease Revenue Bonds were sold to redeem callable bonds of the 1974 issue totaling $8,665,000 and pay a call premium of $225,900 on Ju l y 15, 1987.

F.

Revenue Bond Debt Services and Capitalized Lease Outstanding revenue bond debt service at June 30, 1980 is, Principal Interest Total Electric

$ 9,410,000

$ 4.717,875

$14,127.875 Water 31,855,000 26,331,343 58,186,343 Sewer 3,825,000 2,182,665 6,007,665 Total 145,090,000

$33[231.883

$78.371,881 On July 29, 1980, the Ci ty authorized the issuance of $80,000,000 in Electric Revenue Bonds for acquisition of ownership in the San Onof re Nuclear Generating Station, Uni ts No. 2 and No. 3, f rom the Southern California Edison Company and Refunding Bonds of $9,070,000 to cover the outstanding issues.

16

. Tha Ci ty hc3 cnt; rad into c Iv;sa agrcement wi th tha Rivarside Airport Lc:sa Company, o s psrcte public enti ty, which has issued revenue lease bonds to construct f acilities for the Ci ty.

These bonds are colleteralized by a lease of the f acili ties to the 1Ci ty wi th the f acili ties becoming the City's property upon the reti rement of the bonds.

The lease payments approximately equal the total debt service requirements of the bonds. Because of the nature of'the lease and related bond transactions, *hese transactions are being accounted for as though the City owned and financed the facilities directly. Accordingly the lease obligation has been recorded in the Ci ty's Ai rport Fund. s tatement. The total of the related bond debt and the amount expended to date for construction of the f acili ties have been reflected in the Ci ty's Airport Fund statements.

The following tabulation reflects pertinent information reflecting the sale of bonds and annual lease payment.

Riverside Airport lease Company (Amounts in thousands)

Ai rport Terminal Date of issue 12-1-66 Amount issued

$530 Interest. rate' 4.5%

Years of redemption 1967-92 Redemption range

$12 to $36 Lease expires 1992 Annual lease payment

$36.5 Current long term obligation

$358 G.

Changes in General Fixed Assets.

Balance Balance July 1, 1979 Additions Retirement June 30, 1980 Cost:

Land

$10,895,905 607,890

$11,503,795 Building improvements 27,075,027 971,073 28,046,100 improvements other than buildings 4,492,631 479,171 4,971,802 Machinery and equipment 9,273,365 2,246,380 837,007 10,682,738 Total Cost1.736.928 $ 4.304.514 837.007 }}5.204.435 investments for general fixed assets from: Lease agreements $27,370,968 Gifts 613,819 Operating revenues 18,523,000 General obligation bonds 3,489,247 County contracts and grants 339,635 State grants 2,683,614 Housing and community development 1,440.542 Revenue sharing 381,109 Other federal grants 362,501 Total investments in general fixed assets $55.204.435 17

H. City of Rivarside Defsrrsd Compensation Plan. During 'the fiscal year 1976-77 the Ci ty of Riverside established an employee deferred canpensation plan. Glendale Federal Savings and Loan Association was appointed to accept funds for investment and accounts for such funds on a regular basis. The Ci ty has the same rights and obligations in connection with any such invested funds as any other investor having the same type of savings account with Glendale Federal. The plan was approved by the Inte'rnal Revenue Service on December 9,1976. Each participant's account is insured up to $40,000 and the City up to $100,000 by the Federal Savings and Loan insurance Corporation. At June 30, 1980 Glendale Federal had on deposit in1the name of the City of Riverside, assigned to participants the sum of $878,264. The aforementioned amount is not included in the accompanying financial statements. 1. . Contingencies. As of June,30, 1980, the Ci ty was involved in a number of danage sui ts, in which claims range from minor to ' substantial amounts, being asserted against the City. In the opinion of the Ci ty administration, these actions should not have a significant effect on the financial position of the funds of the City. J. Special Assessment District Improvement Bonds. The Ci ty has special -assessment bonds issued under the 1911 and 1913 Special improvement Act and the 1943 Vehicle Parking Improvement Act. The City has no liability to the bond holders until assessments represented by that particular bond hae been collected. K. Transportation Development Act Funds. The Transportation Development Act Funds have been accounted for as an enterprise fund as required. L. Grant Anticipation Notes. On July 1, 1980, the City sold $5.700.000 of grant anticipation notes with a maturi ty date of January 1,1983. The proceeds of the notes will provide cash flow funds in anticipation of reimbursement f rom executed construc-tion grants in the amount of $10.977.525 f rom the Uni ted States Environmental Protection Agency and $1.829.587 from the State of California, s 4 18

.~ City of Riverside COMBINING STATEHENT SPECIAL REVENUE FUNDS Description of the special revenue funds combined.on the following financial statements are as follows: . Library Fund accounts for the. financial transactions of the City's Library and the County Free Library System ' Traf fic Safety Fund accounts for the financial transactions as prescribed by State of California statute on California Vehicle Code Fines. Special Gas Tax Fund accounts for the financial transactions as prescribed by State of California statute on California Streets and Highways. Revenue Sharing Fund accounts for the financial transactions as prescribed by United States Treasury Codes on revenue sharing funds. Community Development Fund accounts for the financial transactions as prescribed by the Federal Housing and Urban Development Block Grants. Comprehensive Employment Training Act Fund accounts for the financial transactions as prescribed by the Federal Department of Labor.

City of Riversida - $< he4sla I CONft f MING #AL ANC[ $lef(I Att $PFCl At RtvtMUf f itN05 .hme 30 1980 linusing F. Ccwyrehensive total traffic Special Re verme Cmemi t y E cksca t ion and Ame 30, Ame 30 AS$t iS ' tibe an . Safety Cas fan Sharing. De vel egmeen t, isanning Act_ 1980 1919 _ Cash-feno.581 $ (160,266) $ 2,181,298 I49 $ (4t,082) $ 166.114 $ 3.153.394 $ 2.352.8e20 28.372 rreverty tanes receivahla-Or< oimts receivable - .604-961 1,518 159.602 . Interest receivable- .68.231 61.238 42.851 twa from other gover..mant' 160,266 6f6.313 2.832,M 38.2f5 l,6_46_,9_JO ,4,10JAl2 Int At A%$t f 5, _S -~fe01.185 1 - GMi 616.fe6._ _3 2.191.054 1 205.896 L(8%jdg j,,yg M 2 [f A80t tllES AND TUND BALANCE '16M ilities:. ' Accosmt s payable 13fe.696 $ 14.610 $ 205.896 $ 355.202 $ 623,ROI inter f und t rians. 605,545 605.545 8e89. 388 112 54.8}4 81,t6] -.. Accrued flabilities-54.142 fotal l iabilities 188.838 605.545 _. f5.322 205.8 n J,0lf,601 1,23,M Fund Rat ance: 196,942 123.546 366.235 f.258.855 P. Served f or - encumbr ances f5,141 tinreser vedi. Desley,ated for spect fic capital peojects and programs $9,158 2,385,329 2,68e2.433 5.081.520 3.833.4Rl ik.d.signated 106.842 266,2$8 10 21]. 9, 135 1 393.,l]O 395,836 . Tot at temd Rolance 212.3te[ _2.8te8,521 10,21[ J,1]},112 - J,841,521 _},488212 totAt il ARitalit$ AND FUND, RAI ANCE 40f.f85 1 - 1 2.848.5 Q $ 616.46{ (2.19 f.054 $ 205.896 S8f41d2) $ 6.681.5)), 19 t-

City of Riverside Schedule 2 COMBINING $1 Alt NE NI Of REVENUES, EXPINDlIURE S AND (HANGE 5 IN f ut4D bat Af8Ct 5 Att $PfCIAL REVENUf f0ND5 fos Ilscal Yeas inded.huie 30, 1980 lotal lhassing & Coc.ps ehens i ve Year inde<l IralfIc Special Revenue (memanI t y iducation and .hane 30, .hme to, t it,s ar y Safety Gas Ian Sharing Development Training Act 8980 1919 Revenue: Pe ope e t y cames 629,644 $ 629,68.4 $ 500,88+8

ir.es and forfelts 943,757 943,151 905,85r.

2.985 271,293 214,218 190,130 Use of mey . 1,170.396 1.578 R a 2,362,421 2,186,000 1,623,683 9,528,006 9,008,135 in t e s ipive rnmen t al r evenues (har9es f or service 33,587 33,581 38,513 Hiscellaneous revenue 2,042 2, 08 2 50e 8 total Revenues 2,438,654 943,151 1,849,861 2.362,421 2,106.000 1,623,613 11,404,314 10,648,M 4 Espenditures. turrent: General goverinnent 671,789 500,583 1.112,292 835,438 Publir. safety 2.528,941 79,58,8 2,608,895 2.884,910 Highways and streets-943,751 352,408 286,275 8.582,440 2,096,9/3 Culture and rec u ation 2,859,338 136,150 3,596,088 3,219,537 Capital outlay 21,686 129.222 1,716,482 20,8e9 7 2,481,801 2,624,345 Total Espendituses 2,880,984 943,751 I,081,630 2,528,941 2.388,191 1,623,683 II,841,I22 3 & 22 Excess Revenue Oves (Under) Expenilitures (8.42,330) 768,211 (166,520) (202,191) (8e2.808) (337,015) Other financing Sources (Uses): Operating tsansfer in 809.161 8e09,I61 883,752 Operating transfer out (161))8 )! Total Other financing Sources (Uses) 409.16_I_ 409,168 252,018 facess of Revenue and Other sources 4 over (dnder) Espenditures and Other Uses (33,I69) 768,233 (166,520) (202.191) 366,353 (84,991) f und Balance - July 1 245,516 2,080,296 t/1,43/ 2.911,923 5,481,13 5.566, M s und Bat mce - Jane 30 212.341 $ $ 2.888.521 $ 10.911 $ 2.175.132 $ - $ 5.841.525 118;DI,1]1 e 1 J 20

City of Riverside schedule 3 Page I of 2 COM81NING SIAlfMENI 0F REVENU(S. E XFLNolluRi$ AND OtANGES IN FUND BAL ANCES BUDCEi AND ACTUAL Att SPECIAl litVENUE IUNDS f or Fiscal Year inded June 30, 1986 Library traffic Safety special Gas Tan Variance Variance Vas l ance ' favorable Favorable favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) Budget Actual (Unf avos atsle) llevenues : Property tanes 583,485 $ 629,6 % $ M,159 Fines and forfelts 943,757 ' 943,757 ~ Use of money I,800 2,985 1,885 80,000 271,293 191,293 intergovernmental revenues - s,856,656 I,770,3 % (86,260) 1,661,800 1,578.570 (83,230) Clierges for service 29,300 33,587 4.287 Miscellaneous revenues 300 2.042 1.742 iotal nevenues. 2.478.54l 2.438.654 (32.887) 943,111. 943.757 I 141,800 1,849,863 108,063 Espenditures: Current: General govertment Public safety 943,757 943,757 352,408 352,408 Highways and streets Culture and recreation-3,022,484 2,859,338 163,IM Capital outlay 87.800 21.646 66.854 3.502.4 % 729.222 _2,f)),222 2 Total Espenditures J.fto.284 2.880.984 229,300 943.157 943.757 3.854.852 f.081.630 _2.77),222 Excess Revenue over (under) Expenditures (638.743) (%2.330) 196.483 (2,113,052) 768,233 2,881,285 (ther Financing Sources (Uses) operating transfer in 409.161 409,161 . operating transfer out Total other Financing Sources (Uses) 409.161 409.161 Escess of Revenues over (under) Espenditures and other uses (229,582) (33,169) 1 %,413 (2,113,052) 768,233 2,888.285 Fund salance - July I 245.516 245.516 2.080.2 % 2.080.2 % Fund Salerne - June 30 15 M14 $ 212.147 $ 196.4t] } - 1 (12.756) $ 2.848.529 $_2.88f.285 4 22

City of Riverside $chedule 3 Page 2 of 2 COMRlNING StATENENT OF REVENUES, EXPENDITURES AND CHANGE $ IN TUND BALANCTS DVDCET AND ACTUAL All SPECIAL REVENUE FUNDS For Flscal Year Ended June 30, 1980 intal Revenue sharing Housing and Consnunity Development Comprehensive Educ.ation F, Training Act (Memorandtan only) Variance variance Wartence War l ance Favorable f avoe A le F avor able Favorable Budget Actual (Unfavorable) Bu dge t. Actual (Unfavorebte)- Budget Actual (Unfavorable) Budget Actual (Unfavorable) 581,485 5 629,644 $ 46,159 943,751 943,757 81,800 214.218 192,418 2.365,081. 2,362,427 (2,660) -2.186,000 2,186,000 1,623,613 f,623,683 9,693,156 9,521,006 (112,150) 29,300 33.581 4.281 300 2,041 f.142 2.16s.081 2.162.427 __._...f 2.660) 2.186.000 2.186.000 . t.621.611 1.621.611 .II.331,238 11.404.314 12.5L6_ 1.566.144 671,149 894,995 500,543 500,543 2,067,281 1,I12,292 894,995 2,537,081 2,528,941 8,140 79,548 19.548 2.616,635 2,608,495 8,140 286,215 286.215 1,582,440 f.582,440 136,150 736,750 3,159,234 3,596,088 163,146 3.597.179 1.716.442 1.B80.731 20.491 20.497 1.201.920 2.481,801 4.720.113 2.537.081 2.528.341 8.140 5.163.923 2.388.198 2.175.132 1.623.613 f.623.6t3 17.233.516 11.441.122 __5,186.324 (172.000) (166.520? 5.480 (2.917.923) (202.191) 2.775.132 (5.901,718) (42,808) 5,858,90; 409.168 409,868 409.16: 409.161 (812,000) (166,520) 5.480 (2,917,923) (202.191) 2,115,132 (5.492,557) 3r>6,353 5,858,980 111.431 111.431 2.911.923 2,911,223 5.481.112 5.488.122 s s.4ii s 0.917 s s.480 s - s 2.ris.712 s_2_.7 7s.7 s_2 s s - s s on.ygs) s s.847.s2s s_s.8ss 912 23

City of Riverside COMBINING STATEMENTS CAPITAL PROJECT FUNDS - Descriptions. of the Capital Project Funds combined on the following financial statements are as follows: Capital Outlay Fund accounts for the financial transactions for street and highway capital improvements. Special Capital Improvement Fund accounts for the financial transaction for park and street tree capi tal improvements Storm Drain Fund accounts for the financial transactions for storm drain capi tal improvements. Fire Bond Fund accounts for the financial transactions f rom the proceeds of sale of general obilgation fi re bond use for capital improvements to the City's fire protection system. Transportation Project Fund accounts for the financial transactions per Article 8 of the Transportation Development Act of 1971 (SB 325) State of california for street and highway capital improvements ( Des i gnated by the Ci ty for capi tal outlay purposes.) 4 4 e

City of Riverside ~ Schedule 4 COHitlNING BAL ANCE SHEET ALL CAPITAL PROJECTS FUND $ June 30, 1980 Special 1968 total Capital Capital Storm Fire Pond Transporta. June 30, June 30, ASSE15 Outlay improvement Drain Constsuction tion 1980 1979 Cath 5.536 902,171 $ t,019,930 116,318 174,930 $ 2,818,818 $ 3,641,484 - Property tanes recelsable 1,517 Accounts receivable 179,174 454 2,734 2,220 184,582 26,008 (2,734) (4,314) (2,734) Allowance f or es timated uncolle<.tibles Interest receivable 16,186 16,186 18,933 Disa from other governments 4.452.769 182.911 4.635.680 3.423.749 10fAL ASSEls $ 4.617.479 $ f _.085.5_16_ $ t.019.910 1 118_.511_ t 791.116 1 7.6_52.59_2_ $ 7.807.177 LI A81Llif f S AND FUNO BAL ANCE Liabilities: - Accounts payable 320.0}} $ 74.220 32.494 $ 426.773 $68.60] Total Liabilities 320.059 74.220 32.494 426.[Z1 568.60] Fund Balance: Unreserved: pnsignated for specific capital projects and programs .3,989.633 B65,714 194,055 920 791,116 6,441,438 5,848,655 Designated for future contingencies 380,583 310,583 145,766 undesignated 17.204 145.602, 193.381 117.611 473.798 511,155 Total Fund Balance 4.317.420 1,0ft.316 987.436 188.53 791.116 7.225.819 6.518.776 TOTAL LIARillilES AND FUNO BAL ANCE $ 4.617.479 1 1.085.516 1 1.019.930 fl8.5]I 791.11_6_

L,[.652.592 1 7.107.177 s

4 9 25

.' L City of Riverside Schedule 5 COM88 MING STAl[HENT Of REVENUES, EXPENDITURES AND CHANGES IN TUND BALANCES Att CAPflAt PROJECTS FUNDS For Fiscal Year Ended June 30, 1980 Total Special 1968 year Fnded Capi t al Capital Storm Fire Bond Transporta-June 30, June 30, Outlay improvement - Dr ain Construction' tion 1980 1979 (. Revenue: Property tanes 44,965 44,965 35,651 Licenses and permits 429,844 246,778 676,622 384,021 .use of money 1,309 33,900 46,805 82,084 81,628 Intergovernmental revenues 2,740,083 241,029 1.018,000 3,999,042 1,662,246 ' Miscellaneous revenues I31.75I 965 I 000 139.186 252.486 total Revenues 2.922.129 672.182 247.743 34.900 1.064.805 4.942.359 2.415.962 Ewpenditares: Capital outlay 1.569.593 f.162.164 517.375 378.700 751.973 4.379.805 __211s1222 3 Total Espenditures I.569.593 1.162.164 517.375 318.700 751.973 4.379,805 2.516,922 Encess Revenue Over (under) Empenditures 1.353.136 (489.982) (269.632) (343.800) 312.832 562.554 (100.960) Other Financing Sousces (Uses): Transfer f rom general fund 34.541 49.142 40.800 124.489 31 328 Total other Financing Sources (Uses) 34.547-49.142 40.800 124.489 31.928 Excess of Revenues and other sources Over (under) Empenditures and Other Uses 1,387,683 (440,840) (228,832) (343,800) 312,832 687,04) {69,032) Fund sal ance - July i 2.929.731 1.452.156 1.216.268 462 11[ 478.284 6.538.776 6.607.808 l und Balance - June 30 $ 4.117.420 1 1.011.116 j,,,382hj{ $ 118.51L $ 791.116 $ 7.225.819 $ 6.519.716 26

City of Riverside Sd edule 6 Page I of 2 CottBINING SIAIEHEN! OF REVENilE, EXFENDITURES AND [ilANCES IN IUND BAL ANCES BilDGET AND ACIUAL AEE CAPIIAL PROJECIS FUNDS, For Fiscal Year Ended June 30, 1980 Capital Outlay Special Capi tal improvenuent Storm Drain variance Variance variance favorabIe Favorable F avor al.1 e Budget Actual (Unf avnral,le) Budget Actual (Unfavorable) Budget Actual (Unf avor at.le_j, R1 venues: 81,531 $ 44,965 $ 3,434 - 5 Property ta=es 1 8 ticenses and permits 428,800 429.8 % 1,744 381,000 246,118 (70,222) Use of numey ' 1,309 1,309 Intergovernmental revenues 2,831,470 2,740,083 - (9 8,f.51) 281,960 248,029 (40,931) Hiscellaneous revenues 136,0/2 137,751 1,6 79 965 96} Total Revenues 3,009,073 2,922 J22 (86,33) Flo,060 6/2,182 (37,878) 381,000 247,743 (69,2y ) Erpendltuses: Capital nutlay 5,554,666 1,569,593 3,985,013 2,078,647 1,162,164 916,483 f.f.80.819 517,375 963,448 Total Espenditures 5,558e,666 I,569,593 3,98go73 2,0/8,64; I,162,864 986,8.83 1,480,819 517,375 963,444 Excess Revenue Ner (under) Espenditures 1 545,593) I,353,136 .3,898,129 (1,368,587) (489,982) 818,605 (1,163,819) (269,632) 894,881 Other Financing Sources (Uses): ' operating transfer in 3fe,547 _ 34,547 49,142 49,142 40,800 8,0.800 Tutsi Other Financing Sources (Uses) 38e,58e 7 34,547 8,9,842 _ 89.142 f.0,800 40,800 Excess of fievenues Over (under) Espenditures and other uses (2,518,046) I,331,683 3,898,129 (1.319,445) (440,8f0) 818,605 (1,123,019) (228,832) 894,181 Fund Balance - July 1 2.929.731 2,929,737 1,452,856 1 f.52,156 1,216.268 1,216,268 Fund Balance - June 30 418.691 W g g $ 1.898.729 112.711 $ 1.011.116 $ 878.60S 9 1,28t3 1__38; M $ 894.181 18

City of Riverside '<hedale 6 rege 2 of 2 CDHRINING $iAltMINT OF REVENUE, EXPENDliURES AND CHANCES IN FUNO RALANCES BUDGET AND ACTUAL ALL Cart 1AL PROJTCIS FUNDS Tor F iscal Year Ended June 30, 1980 Total 1968 rire pond Construction T r ans por t at ion (Hemorandum only) Var i anc e variance varience Favorable Favorable favorable Budget Actual (Unfavorable) Budget A..ual (Unf avorable) Budget Actual (Unf avorable) 41,531 5 44.965 3.434 145,000 616,622 (68,418) 20,000 33,900 .13,900 10,000 46,805 36,805 30,000 82,014 52,014 f.112,000 1,018,000 (154,000) 4,285,430 3,999,042 (286,388) 8,000 1,000 136.012 139,Jt6 3,644 20.000 34.900 14,900 I,182.000 1,064,805 (111.195) 5.238.Ijl __4,2hJ,311 (295,114) 318,2:0 318,100 (490) __t,206.435 151,913 454.462 10,698.111 4,319.805 6.318,912 __4 }]p.805 6.318.912 318,210 318.100 (490) 1,206,435 158.913 454,462 10,698.111 3 (358.210) (343,800) 14.410 (24.435) 312.832 331.261 (5.460.644) 562.554 __6,02)A 28 l 124,489 124,489 124,489 124,481 (358,20) (343,800) 14.410 (24.435) 32,832 311,261 (5,336,155) 681,043 6,023,198 462.33 462,331 418.284 418.284 6.538 126 6.538.116 t 104.121 1 118.511 1 14.410 451.849 791.116 117.267 s 1.202.611 1_J,JJi,8tg $ 6.023.198 29

City of Riverside COMBINING STATEMENTS PROPRIETARY FUND TYPES AND NONEXPENDABLE TRUST FUNDS Description of the proprietary fund types and nonexpendable trust funds combined on the following financial ' statements are as follows: Electric Fund accounts for the financial transactions of the Ci ty's electric distribution system. Water Fund accounts for the financial transactions of de City's water distribution system. ' Airport Fund accounts for the financial transactions of the City's airport operations. Refuse Fund accounts for the financial transactions of the City's refuse collection and sanitary landfill ope rati ons. Sewer Fund accounts for the financial transactions of the City's sewerage system. Local Transportation Fund accounts for the financial transactions of the Ci ty's Senior Ci tizens transportation system in accordance with the Article 4 of the Transportation Development Act of 1971 (SB 325) of the State of California. Urban Mass Transportation funds are also accounted for in this fund. Internal Service Fundr account for the financial transactions of the operations of departments providing service for other departments. Fiduciary Fund (Nonexpendable Trust Fund) accounts for the Parking District No. 1 Revenue Bond investments at fiscal agent for the retirement of debt service on such revenue bonds.

City of Riverside $ct.edule 1 COMBINING PALANCE SHtEl I' Rot'R E1 ARy FUNDS AND NONEXF(NDAPti IRU$i FUND .ksne 30, 1980 F i duc i ar y Proprietary Fund Types Fund types Total Enterprise f unds Internal Nonewpendable June 30, June 30 AS$ tis Electric Water Aleport Refuse sewer transportation lotal Services Trust 1980 1979 ccsh $ 9,051,673 $16,136,941 $ 224,989 $ 111.282 $ 2,70s,538 $ 114,045 $ 28,3%,398 $ 421,693 $ - $ 28,168,091 $ 29,181,989 903,120 614,150 838,224 64,896 C:sh with fiscal agent-505.8e94. 322,531 80,93 Investment witri fiscal agent 591,185 591,185 655,425 Accounts receivable 4,900,453 1,095,124-20.142 496,t97 234,323 6.1 %,839 262,519 7.009,418 6,061,246 Allowance for estimated (151.218) (15,265) uncillectihies (15.119) (51,624) (221) (4,114) (2,481) (133,619) (23,659) 4,973 4,852 4,913 4,913 Specici assessments receivable Int:rs t receivable 166,212 310,502 28,829 2,115 501,318 38,940 53,815 594,013 600,484 155.163 155,163 Ints fund toans receivable 505,063 250,100 155,t63 19,551,20t 11,989,093 Due from other goverrernts 1,328 13,180 343,091 3,445 19,195,557 19,557,201 - Ccntrci stores inventory of supplies 2.263,891 2,263,89 2,018,600 Prepild eFpenses 119,le26 235,162 18,250 312,838 37,500 810,338 593,231 9,530,880 9,530,880 9,313.525 tand 830,621 6,756,163 1,603,850 17,963 262,283 12,391,493 8,040,119 Sulldings and improvements 1,503,35: 826,592 544,943 9,512,601 12,381,493 Accumulated depreciation (%9,923) (182,221) (142,005) (2,999,533) (3,793,682) (3,193,682) (3,553,102) Imnrovements other than bullfings 58,588,282 59,684,394 1,262,917 115,0:1 9,126,168 128,666,718 128,666,718 114,758,162 (34,830,280) (31,151,308) Accumulated depreciation (17,941,2%) (t5,186,865) (294,143) (15,825) (1,332,161) (34,830,280) Nachintry and equipment 1,553,833 f,353,259 21,682 1,791,385 281,167 162,188 5,163,514 210,240 5,433,754 4.896,715 (3,168,383) (3,801,020) Accumulated depreciatinn (1,016,013) (930,234) (14,536) (1,236,505) (228,032) (l'e5,229) (3,570,601) (197.106) Construction in progress 3,384,903 J,607,530 190,039 5.591 9,010.698 16.128,761 16.128,167 tra!!alR ttfAt Asstis MJg18g $78e.176.111 1 1.779.598 ggj3JR stes.794.156 s 111.779 $179.672.198 $ 1.118.174 s 645.000 $181.4ss.5g it69.918.899 tlAelttilts AND FUND (QUlfy Accounts payable $ 1,995,557 $ 587,794 $ 55,930 $ 225,488 $ 134,fe01 $ t 665 $ 9,600,84 271,202 $ - $ 9,818,ote) $ 9,285,663 1,82fe,058 1,824,058 1,824.058 1,920,258 Cnn t r ac t s pay able Ints fond loans payahle fe),260 43,260 755,163 198,423 155,163 Accrued lishilities 109.224 19,211 3,223 41,111 24,983 5,tt7 263,535 24,222 281,751 218,831 358,000 318,000 trng term lease nhilgations 358,000 358,000 hvenue bnnds payehle 9,410,000 31,855,000 __A82},000 45,090,0_00 64}.000 __41d)1,ooo 41,210,02 total liablistles 11,514,781 3fe,3%,129 %0,fe13 261,199 te,584,390 6,l82 51,819,624 _t,0%,581 645,000 58,881,288 59,821,985 Fund (cpilty: Cont r ibuted capt tal and grants 5,189,%1 20,273,291 2,166,334 29,153,181 16,959 51,999,232 51,999 J32 87,814,554 Catsined earnings Eeserve for revenue bond retirement 1,550,908 3.028,126 6t6,289 5,195,923 5,195,923 4,863,869 unreserved 29,649,024 16,527261 552,851 1,017.113 3 8.40,2t6 110,0)8, _}2d9LJ49 _2,08_t,J8[ _61 )J2,tJ6_ j f,tejr,561 Intal Retained Earnings 31,199,9}2, 19,556,693 552,858 t ol/M} J2,056_,585 tio,0J8 64.493,2L2 _ _2,081,181 - _ 66,511,022 __,y2,226_,4}o intal fund fquity 36,98'),3')? 39,829,984 .3.319,185 8,otid73 3,209d 826,291 122 M 2,504 2,081,J81_ - y 4,514,221 810,110,9_83 totAt t I A811 tilf 5 AND QJ{e }JJ jlpgey$k Qyf] $119.6/2.198 j,JJJ M $ 645.000 }j81, leu M 11g g M FUND [QUlIV @ g g g $14.176.1l] {JyJj,$$8, g ll

e o City of Riverside Schedule 8 M(HORANItlH STAlfMENT OF INCOH[ AND EXPENSES BV EUNCil0N ELECIRlC AND WATER Year Ended June 30, 1980 total total Hemnrandum Only Year Ended Hemorandum Only Year inded Electric June 30, 1980 Water g e 30, 1990 Operating Revenues: Operating Revenues: Electric Sales: Water Sales: Dumestic sales $22,149,970 Domestle and coronercial sales $ 8,670,112 Comenercial and Industrlal sales 32,417,025 Irrigation sales 26,68) nanicipal sales 1,619.044 Hydrant rental 115,93) Hunicipal sales 167,818 Total Electric sales $6,246,039 Hiscellaneous sales 110.558 other Operating Revenues. 307,595 Total Water Sales 9,098,764 Total Operating Revenues 56,55).634 Other Operating Revenues 164,562 tess: Operating Expense Before Depreciation: Total Operating Revenues , 9,256,g Operating Espenses: purchased power 44,72),275 Less: Operating Espense Before Depreciation: Irs.asmission expense 99,885 Operating Expenses: Distribution empense 1,938,007 Source of supply empenses 375,670 Customer account empenses 1,030,018 Iumping expenses 1,311,808 Power service empenses 31.161 Water treatment expenses 17.604 Aeministration and g+neral expenses 1,896,570 Transmission and distribuelon empense 1,247.150 Clearing and miscellaneous account expense 18,420 Cus taae n account empense fe54,435 Aeninistration and general empense 1,626,766 Total Operating Expenses (l) 49,729,396 Clearing and miscellaneous account expense 226. g Het Operating income Beiore Depreciation 6,824,238 Total Operating Expenses (l) 5,260.589 tess Depreciation I,892,f21 Net Operating income Before Depreclation 3,995,737 Net Operating locome 4.931,509 Less Deprrrlation 1,552.)H Add: Non-Operating income: Net Operatthg inccmae 2 fe4).I+06 Interest income 192,298 Hiscellaneous non-t.perating Income 17).579 Add: Non-Operating incane: Interest income I,64) 179 total Non-Operating income 965,371 Hiscellaneous non-operating income 1.078,204 Total income 5.891,386 Total Non-Operating income _2,fy,38), less: Non-Operating Empenses : Total incnme 5,164.789 Interest expense sevenue bond $12.fe)) Sand sale expenses 12,268 tess: Non-Operating Empenses: Interest expense revenue 1,ond 1,876,822 Total Non-Operating Empenses 524.701 sono salu empense 9 322 total Het Income 1 S.172.685 Total Non-operating Expenses 1,886d Adjustment Surcharge (included in operating revenue) $18.243.100 Total Het income $ 1.278.645 (1) Does nnt include general fund contribution of $fe 137,278 for electric and Adjustment Surchange (Included in opesating sevenue) 8e?6,)g $1,008,885 for water. ),

Ci ty of Riverside COMBINING STATEMENTS INTERNAL SER'llCE FUNDS ~ Descriptions of the internal service funds combined on the following financial statements are as follows: Workers Compensation Insurance Fund accounts for the financial transactions of the Ci ty's sel f-insured workers compensation program. Public Liabili ty insurance Fund accounts for the financial transactions of the Ci ty's sel f-insured public liability program. Central Stores Fund accounts for the financial transactions for the centralizing of the City's inventory. of supplies and the Ci ty's printing. Central Garage Fund accounts for the financial transactions in the repair and maintenance of all ci ty owned equipment except for police and fire vehicles.

. City of Riverside Schedule 9 .COMAINING BAtANCE SHfti PROPRIETARY TUND TYPES - INifRMAl. $fRVICES June 30 1980 Proprietary Fund Types - Internal Services Self Insured Total Workers - PuhIIc __ Central Centeal June 30 June 30 ASSETS Compensation Llability Stores Garage 1980 1979 Cash. $.575.387 $ l.319.662 $ (t.461.983) (11.373) $ 421.693 $ 681.615 Casti with fiscal agent 64.896 64.896 53.384 Accounts receivable 231.482 104 31.063 262.579 780.331 ' Allowance for estimated uncollectible (l.003) (22,656) (23.659) 38,940 36.068 Interest receivable 11.741 27.193 Central stores inventory of supplies 2.263.891 2.263.891 2.018.600 Prepaid expenses 37.500 31.500 i44.950 Hachinery and equipment - 8 %.801 123.439 270.240 390.950 Accumulated depreclation (106 1)3) (9f.173) (l97.706) (247.276) total Asstis s 919.919 s 1.146.855 L&g i 29.3_00_ $ 1.118.374 $ 1.788.6_88 LI A88LITIES AND FUND EQUITV tlabilities: Accounts payable-6.981 ' 39.267 186.863 49.091 277.202 252.221 Interfund loans payahle 755.163 155.163 155.163 Accrued liabilities 357 5.750 18.115 24.222 17.014 total tinbilities 2.338 39.267 947,776 67.206 1.056.587 1.024.398 Fund Equity: Retained earnings 917.601 f 307.588 (105.496) (37.906) 2.088.787 2.764.290 TOTAL tlA81LITIES ANil FUND EQUITV i 919.919 1f.1% 83 842.280 29.100 1 1.138.37, 1 1.788.68j 33

? r,lty of Alverside $chedule 10 COMBINING SIAllitiNI Of REWENUES, E XPIN$E S AND titANGE 5 IN REIAINE D EARNING!. . PROPRIE IARY f uND IVPES - INlE RNAt $1RVICES f or fiscal Yeas Ended June 30, 1980 preprietary fund types - Intesnal Services lotal Self Insured year inded Workers Public Centraf Central June 30 June 30 Cumpensation & lability Stores Carage_ 1980 1979 Operating Revenues: Charges for services $ 613,634 509,021 249,059 $ 2,089,411 $ 3,521,195 1 J.)42,142 total Operating Revenues b13.634 509,027 249,059 2,089,415 __1,521,195 3,342,849 Operating E ppenses: Personal services 12,935 203,391 649,161 866,099 888,204 Maintenance and operations 163,049 1,480,583 f,643,632 1,258,801 3,46 0 546 4,006 1,155 General office erpense 1,590 25,216 26,866 52,369 Material and supplies Insurance 1,065,545 932,700 2.442 5,585 2,006,272 8,169,837 Gepreciation 12.248 %,199 17,441 24,063 total Operating Cxpenses 1,018,480 932,700 386,886 2,866,216 4,564,322 3,394,025 Operating income (f,04,846) (423,673) (131.121) (17,481) (1,043,821) (51,8/6) Nonoperating Revenues (Empenses): Interest revenue 81.440 153,986 241,426 218,808 sundry 8J ;ji[ 229 13,861 21.35L 122,188 _ 828 2]o t Total Nonoperating Revenue (Expenses) 168,775 154,215 13,861 21,31L 364.284 347,03I Income Before Operating Transfers (236,078) (269,458) (123,260) (50,124) (618,913) 295.855 Operating Tsansfer in (ast) (1,316) (2,214) (3,590) Ne t income (236,078) (269,458) (124,636) (52,338) (682,503) 295,155 . Retained Earnings / fund Balance-July I l.153,672 1,571,046 19,140 14.432 2.764,290 2,469,835 Retained Earnings /f und Balance-June 30 $ 917.601 1 1.107.588 (105.496) }___fjl,ggg) $ 2.081.187 $ 2,164,1gg s

pr City of Riverside Schedule il COMBINING STATEMEN! 0F CHW.ES IN FINANCIAL 0050 tl0N - PROPRIE TARY FUND iTPts - lNIERNAL '>f RVICf 5 For Fiscal Year Ended Jta.e 30, 1980-Proprietary Fund Types - Internal Services Total Self Insured Year inded Workers Public Central Central June 30, June 30 Compensation Liability Stores Garage 1980 1979 Sources of Financial Resourcest Operations: Net increase (decrease) in retained earnings balance during the year {$chedule IO) $ (236,071) $ (269,458) $ (124,636) $ (52,338) $ (682.503) 295,355 typen%*s not requiring current 12.248 5.199 17.447 24.06) outlay of financial resources Total Financial Resources From Operations (236.071) (269.4}8) (112.388) (47,139) (665.056) 319.218 Uses of Financial Resources: Acquisition of flxed assets (57.600) 3.907 _... (5),693) 3.939 Total Uses of Financial Resources (57.600) 3,20L (5) 693) 3.932 Net increase (Decrease) In Working Capital $ (216.011) $ (269.458) (54.188) (58.046) $ (618.161) 115.219 Co v onent Elements of Net increase (Decrease) in Working Capital: Cash $ (14),293) 202,606 $ (296,054) (23,248) $ (259,982) 68,700 Cash with fiscal agent $1.512 II.512 16.236 Accounts receivable (net) (93,722) (384,310) (102) 4,777 (478,417) 264,108 Interest receivable (2,303) 5,175 2,872 19.015 245,291 245.293 144,690 Central stores Inventory of supplies Prepaid empenses (9,700) (98,106) (5,763) (881) (107,450) (120.953) Accounts payable (2D8) (1,763) 3,507 (26,517) (24,988) (49,281) Accrued liabilities (357) (I,667) [1,184) (1.208) 2.622 Net increase (Decrease) In Vorking Capital $ (216.018) $ (26_9.4_58) (54_.188) (58.046) $ (683.161) 115.219 35

2 - 6 4 City of Riverside COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - ALL AGENCY FUNDS Description of All Agency Funds on the following financial statements are as follows: Special Deposit Fund and 1911 Act improvement Trust are used to' account for resources received and held in trust by the Ci ty to be expended in accordance wi th the conditions of the trust or agency involved. g 4

City of Riverside Sc he 4ts t e 12 CCHRINING STATENENT OF CHANO,ES IN A$$tl5 AND tlARillilF5 - Att AGENCY TUNDS For F isc.l. Year inded Anwa 30, 1980 Balance Balance July 1, 1919 Additions Deductions June 30,1980 . 5PECIAL Otrosti FUND - A$$EIS Cash 942.452_ 120.4_18 555.81g $ l. l_01.05_2 ~ LIABILITIES Accrued flabilities 3 942.452 120.418 555.818 $ I.101.052 1918 ACT lHPROVEMENT TRUST ASSEIS' Cash 40.115 151.016 140.621 50.510 LIA88tlilES Accounts payahle 40.115 $ __151.016 140.621 3 50.5_f_0 10lALS Att AGENCY FUNDS . AS$ tis Cash 1 982.561 3 811.494 1,$2$ah21 $ 1.151.562 LIA81LilitS Accnonts payable 40.115 151.086 140,628 50.510 Accoued liabilities 942 452 120 4L8 555,8/8 1,10Lt }2 0 3 t Total tiabilities 3 98_2.561 3 811.494 $ 696 pjg. }_J,($7,,$$1 3 i 1

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Coty of Riverside Sofiedule B Pe9e 4 of 5 PRINCIPAL RLQUlkFHtNIS 10 NAIURITY BY ISSUE - RE VENUL BOND 5 Foe fiscal Yeae inded.kme 30, 1980 Date nf Yeass of Rates of Origloal Outst ndir>g Hatused Ou t s t as,di ng Name of issue Simds Naturity - Intesest-Issue 1-1-19 ouring Yeas 6-30-80 Water Revenue bonds 19.6 Water Revenue 2-I 1911 86 8.57 315,000 295,000 35,000 260,000 1981 1.15E 30,000 50,000 50,000 1988 5.11 50.000 50.000 50.000 1989 5.8X 55:0a0 55,000 55,000 1990 %97. 55,000 55,000 55.000 1991-94 61 210,000 210,000 210,000 1995-91 6.11 225,000 225,000 225,000 1998-01 6.24 345,000 345,000 385.000 2002-06 6.254 515,000 512 000 T 885,,555 JS 5 000 2,000,556 1,920',555 35,000 1911 Water Revenue 2-1-11 1918-81 81. 510,000 480,000 50,000 430.000 1988 51 15,000 15,000 15,000 .1989 4.91 15.000 15,000 15,000 1990 52. 80,000 80,000 80,000 8991 S. I'& 80,000 80,000 80,000 1992 5.2% 90,000 90,000 90,000 1993 5.34 100.000 100,000 100,000 1994 5.81 100,000 100,000 100,000 1995-96 5.54 210,0 A 210,000 210,000 1991-99 5.64 350,000 350,000 350,0c0 2000-01 5.11 260,000 260,000 260,000 1 01 L000 1 010 000 2002-01 5.154 1 010,000 7,,000.000 ~I,,9fo,055 50,000 ~I,, W,,655 1978 Water Revenue 4-3-18 1919-84 14 140,000 650,000 125.000 525,000 1985 61 150,000 150,000 850,000 1986-89 S t. 650,000 650,000 650,000 1990-91 5.11 315,000 315,000 315.000 1992 5.24 200,000 200,000 200,000 1993 5.251 200,000 200,000 200,000 1994-95 5.34 425,000 425,000 425,000 1996-9,' 5.41 450,0C0 450,000 450,000 1998-99 5.51 415,000 415,000 415.000 2000-08 5.6% 525,000 525,000 525,000 2002 5.74 215,000 215,000 215,000 2003-05 5.15E 950,c00 950,000 950,000 2006-08 5.8x I 185 000 1 185 6,383,.555 1,185 000 T,555*,555 ~E,,515%,000 55 125.000 Total Water Revenue Bonds 39,100,000 32,190,000 935,000 31,855,000 Sewer Revenue Bonds 1969 Sewer, Series A 11-9-69 1910-80 11 320,000 15,000 35,000 40,300 1981-82 6.15I 85,000 85.000 85,000 1983-84 6.8% ps 000 95,000 - 35,000 95 225,000 505,055 255,000 555 42

City of Riversida Schadule R l'eqa 5 of 5 PRINCIPAL RfQ4flRIMENIS to itAfifRifV RY l$5tti - RfVfNU[ RONDS fne fascal Year fnded. lune 30, 1980 d Date of Years of Rates of Original Outstanding Hatured Outstanding None of Issue Bonds Haturity Interest issue 1-I-19 'During Year 6-30-80 ' Sewer Revenue' Bonds . 1969 Sewar. Series R 2-t-11 1912-90 4.5 - 4.1x 245.000 35.000 35.000 l988 4.84 35.000 35.000 35.000 1982 4.94 40.000 40,000 40.000 1983 SI 40.000 40.000 40.000 1984 5.II 45.000 45.000 45.000 1985 86 5.257. 145.000 145,000 145.000 1981-90 5.5X 450,0_00 450.000 450.000 1.000.000 190.000 35.000 155.000 191R Sewer 10-t-18 1980 6.15Y 50.000-50.000 50.000 1981-85 14 315.000 315.000 385.000 1986 5.2% 15.000 15.000 15.000 1981 51 80.000 80,000 80.000 1988 49 5.1% 115.000 815.000 115.000 1990 5.2% 95.000 95.000 95.000 1998 5.25I 105.000 105.000 105.000 1992-93 5.37, 225.000 225.000 225.000 1994 5.4% 125.000 125.000 125.000 1995 5.54 130.000 130.000 130.000 19 % -91 5.64 290.000 290.000 290.000 1998-99 5.7% J J5 000 3J5,000 JJ5,000 s 2.000,000 2.000,555 50.000 9.9so.000 1919 Sewar 8 -t -80 1980-85 1.25% 155.000 155.000 1986 64 35.000 35.000 1981 5.37, 35.000 35.000 8,000 t98849 5,47, 80.009 0 .1990 5.5% 45.000 t 45.000 199I 5.6% 45.000 45.000 1992 5.1% 50.000 50.000 1993-9's 5.15% 105.000 105.000 1995 5.84 60.000 60.000 19 % -91 5.9% 135.000 135.000 i998-99 6r, 155,000 155,00_0 9n0,000 900,000 Intal Sewer Revenue' Ronds 4.400,000 J0MM 120 000 3,875,000 3 Pasking District No. I Bonds t'aiking Olstrict No. l $-l-68 1962-86 5.5 - 44 1.650,000 125,000 80,t_mo 645 000 3 Intal Parking Olstrict No. I Ronds 3 6}0,000 125.000 80,00t_ 64),0g intal Revenue Ronds }$1,QQ.QQQ 141.?lh0QQ 1.J) g+,qQQ $M4Q0Q foIAt RnNor0 INorRiftofs5 10.103.09q 151.510.000 L la212aQ2 1 % i22a999 tl i

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s 4 lable 3-City of hiversido IAK REVitAlf BY SOURCE LASI IIN I15CAI VIARS General leansient f Istal Total Property Sales and Prreperty utility Street light Ottupanty year fases fanes use fan Iransfer Tam Users tan Encise las f ranchises Ian 1918 $ 1,512,181 $.3.105,231 $ 3,129,313 60,291 $ l.065,185 104.402 108,359 1912 8,939,226 3,381, 315 3,556,401 14,169 I,535,141 158,014 124.128 108.193 1913 9,801,919 3.511,253' 4,062,861 12.019 -1,608.114 254,021 830,191 109,502 1914 10.428,160 3,381.226 4,410.410 63,948 1,801,128 216.459 131,210 11,119 1975 11.43I,225 3.600,056 4,832.203 69.631 2,352,089 304,225 142,630 129,385 1916 12.122,69s 3,y4 3,190 5.413.389 80,216 2,651,010 301,663 114,139 146,555 1971 15,004,153 4,515,544 6,115,151 115,821 2,853,864 329,343 185,860 169,858 1978 16,818,021 4,826.829 8,052,114 216,801 3.021,895 328,312 229,218 196,832 1979 16,852,541 3,038,333' 9.321,980 281,402 3,349,860 334,016 216.152 249,144 - 1980 -19,806,593 4.308,538 10,181,341 183,651 3.561,312 142,581 ?/6,884 246,284 Table 4 City of Riverside PROPERTY IAX L Evil 5 AND COL L ECilDNS BAST liN f150At VIARS Iotal futal Percent Prior Years Col lec t ismis fisco' Secured Unsecured total tax Secured Unsecured Collections of Levies tevies total fem as Percent ul Year Roll Roll L evies. Roll Rnli Current levies Collected Collected Collections Current Levies 1911 $ 2,854,541 258,490 $ J 113,031 $ 2,139,466 210,814 $ 3,0lo 280 96.11 94,958 $ 3.105,231 99.8/ 1972 3.095,280 314,156 3.409,436 .2,933,856 311,906 3,251,162 95.4 129,683 3,381,375 99.2 1973 3,254,068 3cJ,128 3,563,896 3,094,840 311,681 1,405,821 95.6 165,426 3,511,253 100.2 1914 3.120,492 282,8c2 3,403,294 2.959,621 281,516 3.241,203 95.4 123,919 3.311,122 99.1 1915 3,401.228 280,331 3,681,559 3,119,284 213,801 3,452,385 93.6 132,092 3,584,411 91.2 1976 3,668,298 306,618 3,914,909

3,461,461 282,123 3,144,190 94.2 182.116 3,926,906 98.8 1911 4,039,196 324,I24 4.)63,320 3,946,530 321,449 4,243.919 91.3 888.381 4,432.360 101.6 1918 4,441,461 351,994 4,199,468 4,335,486 194,182 4,130,190 98.6 15,336 4,805,534 100.1 1979 N/A N/A N/A 2,801,846 162,400 2,964,246 N/A 45,915 3.010,168 N/A 1980 N/A N/A N/A 3,949,426 231,1I8 4,188.144 N/A 122,840 4,303,984 N/A 1.

Current tan collections shoun for each fiscal year from 1969 through 1916 do not include final A,no 30 set t lement received fem,the County aftea close of fiscal year. 2. Current tax collections shm m f or fiscal year 1918 includes final June 30 set tlement received f r<mn the County af ter close of fiscal year. 3. Unsecured roll is tax at prior year secured tan sate. 4 Because the Cl t y, by law, i s no l onge r, equi r ed t o se t a t em rate other than the deb t service rate, and is receiving only a percentage of the tames collected by the County of Alverside, i t no longer can unnpute the per cent age of tax collected to the mount levied after fiscal year 19/8. 46

y l ev 4645539932 f i 399198 o t tad m 6 4 0 6, 6,R 4 1, 0 5, c 0, 0 1.r, ee e t sl y p o t 0016214332 t s s f a 9221363936 iC e t e c h 4,1,3,1, 3,1,1,4, 0,1, t lu ss is e a 5s51616894 e N A V 101 0258133 ht 1 s o 0 n i 2333333456 ht l r e i l a e w 0o00000000 p 1 0R51 06912 0 A 1 y 3o4310548 2 t la 4.l.14002498 t. s r n u s 883383081 e t 0o0008 8 044 a lp sss 9030355 p o 1 t11 1 111 365519095 0, f. r nr ey n t 0 ioenr e nio 860492151 p 1 e t wst 496128923 h poun 0,4,6,5,12,R,4 4, l r s e e eB e e e v 314941050 l b s a m e, wd n 225566.113 e m tt ni s ( e a e r a c t s o s r e t o y s 000000000o n f t s 430006262t t e C e a 61616521 34 i 6 8. R. 8. B. 8 8 8 3 3 g n r e e n t e 4428812919 d 6815330053 i ht i e t c h tas 0831111090 e o le l e 0, 0,1, 0,1,6,4, 2, 0,1, es s l e d laR o 9623093 950 i e,e t r o v r c tow rp 4,18,8, 9,f,4, 3,4 2, t. R w w e f eu 5265563245 ec a g f P 1235815411 f e l ra 2333344561 o t y h y y t c t e n n h m e e 5 f e 0000000000 nt f od 9553533400 r f t e a C N i 5221332432 f ys 9986669500 e e t t r 1 h ew V c. 1900810464 h PN ne 22222222 t i 8 311503013 T R uv y t I ,, t 1,4,5,1,62,4,4,6,8, f ni r b er w y f e ne R V (R at r l a 2 184213612 C r t lo O ui l t r h 341 00 6358 e e o pec 3, 0 9 4,5,4,4, 5, t,R. l G es lo u n bt R e t PS eeur 8901022436 a NS i s r F R sVh 31 221 22345 v R g o e fA ( C IPA d u e n e d tF t d PI nA h F. Y e i AV .a h is A r Xl r s L e t y t k r Rt 5 e AA a 6 e E A s idf n a i 1 v VC 1008514109 sr i m w e v I C m 4 f t R l l t e i e i o$ i le 1835588155 r eg l e l R wt e 6191433043 eb n n d b t f 1 328682313 a f t ht 55555666 ivmi s i w o S tF e e a f el s f o f N l i 8286933121 1 T o AN cs R v - e s 1,5,2,I,18,8,61,9, t f 5 t $l od t e y tf a 2 y - f o f N t i a v t A t 2551 980602 t n e V1 n 21 34008218 iC 5 i $T n s R t iC t S ys; v oA 8, 8,1, 2,4, 9, R, 9,6, 0, a e f 1 3t 11485612 d l A t t r e f 5 1451031151 er, A l iC eh t o ne h R 5 3333444561 s a m el d o ty f s e t 5 ey A hl n t en s f aa A s e t t d en an V 0000000000 ins, e ( o I n1 d e R y 3333333130 hI 3 e e h y f t 111131011 t e h n r t. ny d t 1551018 012 ya o iC f1111 I I3 iwwl d 3953t t1358 t R l r b t u e y re

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s l ei t n a ul 88 903848t6 p d c o 90091833f r ltI, y e n eR 3 y 9,4,8,29,8,33,1,5, h t e ec e t s p r t u h tn 62t 2369291 l e isd e t ce t 23I3333445 l o p r l d ea t t a r n n r asLo p wa e6 s e ta t s x ep e h e easn r th y. 6nti i a .l 00 4 a t c yooy 00 t yyl s s t ef is e n t v f t t oi e 44 oyr l d e 481161 f368 o a u h r w 8223826819 iun C St t aa e .a c P C 1 5, 9, 9,6,4,6,1, 3,1,1, er pnn et e qo w ner e e e 4350606586 ei ope pcf y rl ul 0240 1 39913 r t op e t co 9, 3,8, 0,4,0,4, 5,8,5, r sr t b nr eR S 6955026414 lao pd n ne t p n eesi p R 024103308 n ed r e et s euepm p,n 2333344561 r a o er c na mp ily rpc st dl f ueit e n lao lar 8 eenpf RSUoI eel A C 234561890 d c a 1117111118 f n s e 9999999999 oa i y 111111 1111 f2345 6 F ee t l e ai t s lar 1 S r 234561890 e ca 1111111178 ev s e 9999999999 hi iy 11 1 1 11 1 111 t R f e t

. o 1able / City ul Rivesside RAi10 Of Nt i Cf NIHAl HewoutD ptSt 10 ASSI551D VA4Ut AND NiI 80HOL0 DiBI PtM iAPIIA BASI 18N I45 cat VIARS Nattu of Nel less Bonded Debt Het b4mided ilscal Assessed Geoss Deb t sc e vic e Het to Assessed Debt per Veas Popu l a t i e.us V.elue Bonded twbt fund Bonded Debt Value Capita 1918 144,300 215.490,068e 1,415,000 94,51) 1,320,481 021 50.7) 1972 845,900 122,168,084 6,935,000 91.106 6,811,89) 021 86.81 191) 150,700 ))6,82),112 6.455,000 101,691 6,15),30) 019 42.16 1914 154,500 355,831,058 5,955,000 91,104 5.851,896 016 31.92 1975 151,400 3R5,901,8 38 5.48e5,000 93,109 5,}51,898 084 35.}5 1916 158e,500 486,89..!II 5.435,000 91,358 5.))1,642 08) 34.55 1911 158e,500 451,411,402 4,905,000 184,162 4,190,838 011 31.01 1978 156,309- $42,390.209 4,880,000 13),47) 4,616,521 009 30.11 1979 162,800 614,8e59,041 4,240,000 512.12) 3,121,211 006 22.90 1980 federal Census 165,081 115,200,l}9 1,665,000 495,439 3,169,561 .005 19.20 Population liquies supplied by the state of (aliloenia, f inance Department except 1980, lable 8 lable 9 City of Riverside City of Riverside (ONitJIAllote tM DIR(01 AND OVtRLAPPINb DE8I COHIVIAllod Of liCAL DLBI HARGIN As of June 30, 1980 As of June 301980 Percentage Applicable to City of Riverside Assessed Valuation, June 30, 1980 ggg City of Riverside

5hase of Detet Debt limit: 151,of Assessed Valuation 5122.108,892 Ultect Deht:

City of Riverside 100.0/. $ ),665,000 Amount of debt applicable to debt Ilmi t : Overl.,pping Deht: Intel bewuled detit $8e9,8e00,000 County of Riverside 18.94 106,041 tess assets in debt seevice Schsmil Districts: funJs 495.4j9 Riverside Unlfled 93.88 - 9). )) 18e,094,916 Other dethsctions allo ed Ri ve r s i de Ctwoumi t y Col lewa 66.14 859,820 by law: Alvord Unified 92.58 - 95.00 4,358,385 f lec t r ic Revenue B<wids 9,410,000 Highqrreve school. 52.19 10.558 Water Revenue Bewids 31,855,000 thoveno Valley Uni fled 1.59 ),110 Paeking District No. I fieves.ue Bonds 645,000 Other school Distsicts: 5 ewer Revenue 8 mids 3 825.000 _.6djo.819 8 ilood lone No. I 16.41 15.111.911 l a sie r r a Consmini t y se s wi ce s 100.0 210,000 total debt applicable to debt limit J,th$ tsetropolitan Water District 8.l}/ 5,138,665 Western enmicipal Water Distelct

01) - 33.32 89.136 lotal Debt Nargin,.hene 30, 1980 5_I l8 9 3t H I All other districts 4.52 - 2.69 4

Ig ]0 Debt limit set hy City (harter at 151. 00 assessed valuat ion for 9ence.si fotal Oveelapping Debt J,23,@ obligat ism bonds, fulAt DIRitt AND OVlRt APPING DESI d,*J l5,1 Q81 ?DetennineJ by ratio of assessed valuation of peopes ty subject to tasation in over lapple*y ageest y to valuation of pe oper ty sub jec t to sanation in the City at Ri ves t ide. 40 L

s se er c u ivit e d cn $ e) pt t r n 4 bf e 4842642896 e c Dl r 8e 333222Iff ae f e P oc( S n l ioe E R G i tao l l Rt D N fP X E t. s A re 1 2)2005889 R 91 r6 5 2 4 9 5 0 e N l u 3, 0,8,1,4,8,1, 0,1,6, f l at f ar i 3355001078 C t cd 613631591 1 onn 14,9,5,38,5,025, l T a e A C p l902193016 f,122223444 1 w 0 f 1 0 1 T S ED 2225332283 D 1681588864 f e 1, 3,4, 5,1, 2, 3,8,8,1, DS HR l t ir a 4185921 160 h e DA t w 53221 03264 nWe d 1111111111 i Bf V i e s L S 0 r AL 8 e PA 5 v le i ( C N5 R E b Cfl a f t n RN t I ) I y f t SI 22t 5332283 iC E S t 16R1588864 l 8,3,4,51,2,3,8,8,1, RA s i ,e ft t 4115921 265 e 1542090896 n t 222221 2111 N n P i f M 5 I f I( V R [ 5 0000000000 T 0000000000 R l 0 0,0,0,0,0 0,0,0,0, a f p 0000000505 O ic 8011 3411 8845555555 l n 48 A l I i r H P N 5 A fO 0 l f A R l 234561890 a r 8 ~ c a 1111117118 s e 9999999999 iY 1 1 18 1 1 1 111 r . e { i'

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4 4 i. n J 9 4

~ ,~ r Table is City at Riverside SCHEDUlf 0F PEV(NUE BOND COVf RAGE LAST IEN FISCA1 VEARS Net Revenue Fiscal Cross Available f or Debt $ervice Requirements Yeae Revenue Espenses Debt Service Psincipal Interest total Cover age Electric 1911 $tt,886.288 $ 8,123,122 5 3,162,566 225,000 306,113 i 531,113 5.9 1912 13.546,164 10,206,116 3,340,648 325,000 444,621 169,621 4.3 1913 14,918.619 In,885,961 4,155,652 325,000 431,616 156,616 5.5 1914 18,161,851 13,809 t12 4,951,919 450,000 583,892 1,03) 892 4.8 1915 29,658,125 23,458.119 6,200,006 445,000 569.934 1,084.934 6.1 1916 33,10s,n55 28.249,146 5,453,909 450.000 510.985 1,020,985 5.3 (1911 36,514,07" 38,519,9:5 4.994,963 450,000 536,300 986,300 5.1 1918 43,926,418

,592,986 8,333,492 850,000 596,940 1,446,940 5.8 1919 41,901,159 40,411,62

1,495,538 I,250,000 568,940 1,818,940 4.1 1980 51,519.581 49,129,396 1,190,115 1,300,000 512,433 t,812.431 4.3 water 1911 $ 3,195,175 $ I,921.113 $ 1,868,002 305,000 392,100 691,100 3.1 1912 4,106,3 8 f,982,852 2.123,466 340,000 310,086 110,086 3.0 1913 4,208,921 t,966,148 2,242,119 400,000 686,019 t,016,019 2.2 1914 6,305,183 2,432,936 3.812,841 365,000 193.831 I,858,831 3.3 1915 6,964,114 2.950,154 4,01),960 458,000 1,099,081-1,551,081 2.6 1976 1,302,466 3.325,859 3,916,601 585.000 1,31,6,050 1,938,o50 2.1 1911 1,628,286 3.519,938 4.041,348 685,000 1.408.083 2,023.083 2.0 1978. 9,261,614 4.112,385 5,095,289 115,000 1,598.482 2,30u,482 2.2 1919 10.198.123 4,504,133 5.693,990 901,000 t,978,112 2,829,112 2.0 1980 n1,911.101 5,260,589 6.111,120 935,000 1,816,822 2,811,822 2.4 Sewer 1918 $ t 533,135 $ 689,315 844,420 20,000 33,891 53,891 15.1 1912 I,653,035 196,806 856,229 40,000 83,620 123,620 6.9 1973 1,102,605 846,118 856,481 45,000 81.195 126,195 6.8 1914 1,898,003 90s,922 898,08 50,000 18,595 128,595 1.1 1915 1,195,619 1,088,934 113,685 55,000 15,608 130,608 5.5 1916 t,168,168 1,221.113 541,055 60,000 12.446 132,446 4.1 1911 2.413.860 1,310,911 1,162,B83 60,000 69.010 129,010 9.0 1978 2,159,212 I,496.235 1,263,031 60,000 65,620 125,620 le.I 1979 2.933,859 f.521.238 f,412,628 65.000 3 8,926 183,926 1.1 1980 3,434,130 1,683,581 1,150,543 120,900 226.60) 346,609 5.1 Parking Distsict No. I Revenue Bonds inves enwnt s held by the Secur i t y Paci fic Nat ional Bank at t ing as t rust ee, provide sullicient funds to guarmitee payment of the rem-

Patbeng Disteltt No. I honds and Interest coupons as they mature. Expenses exclude c ont e lbut ions to <pocc al fund, depecciatloa and bonu nd sales empense.

50

3438368 22169446294194145480 1 4922330899023152166184610588 6 646,913856,0501,25,103,15,4469169,1 l W a 48368924211814851808O198o143 t n 1 03501 30528880091 541R 350o:83 6 1 8 6 6,4.t.0,9,9,164432,099643,8,1.l.864 2 i 116 6 6 6 6 6 5 5 5 5 5 5 5 5 54 4 4 4 4 3 2 f 6 f) 000000000000000000000000 0 000000000000000000000000 - - - - 0 g 1 1,1 1 1,1 1 1 1,1 1 1 1 1 1,1,1,1 1 1,1 1 1 1 8 a n g 55555555555555555555s555 6 i a k r 888888888888888888888888 5 222222222222222222222222 8 ar a C P 6 Y l 000000000000000000000000 0_ I la 000000000000000000000000 - - - - 0 I H 0 0 0 0 0 0 0 0 0 0 0,0,0 0 0 0 0 0,0 0 0,0 0 0, 0 R M f t 555555555555555555555555 0 A i 222222222222222222222222 0 H s b o n hl 999999999999999999999999 2 t U t e u m t 1 S y N a lo r l e A s C a I e t l l R 00000000000000000000000 83 O la l 00000000000000000000000 - - - - - a 6,6 6 6,6 6 6 6 6 6 6,6 6 6 6 6 6,6 6,6,6,6 6 E u H S n 88888688088886888888888 1 A n y n00o0000000000000000000 9 o.0 0.c.0 0 0,0 0,0,0,0 0 0,0,0 0,0 0,0 0 0,0 1 f A t t iC 1I1ff1 t11 1 11ft1ft 1tf1 81 1_ e N 2_ di E R s T 12 r 15 e r. v f e i o t R l ha f O T o N 000000000000 0 A 000000000000 - - - - - - - - - - - - - - - - 0 ly l 5 5,5 5 5 5 5,5 5,5 5,5, 0 s t a i r n 666666666666 8 lC N oi 333333333333 1 pm 4 EH r r t i e n I At t s lQ I R t t i V R 013 31 5111 9446294194145480 1 f t 0114940932615152166184610518 8 1,4,0,0,0 0 5 6,4 0, 0,6,6,8 2 8 1,0 4 21,1,3,2 16 9, L. 9 s s e e us t r nd 4640113854842295791 988080143 0 R e ea 816591 305385848193256l490183 6 v o 51 0,0 9 9,6 5 4 4 2,21,1,0 0111,4 2. f 6 4,18 6 4 0 t t eR D I R 44443333333333332222221 f1 9_ n r 1 o d 5 n Y a e, RA l l b 1 a a M p l tS ic ia n v n 31002310150500 9 a i o 41 184909564580 - - - - - - - - - - - - - - 2 rl P ai

f. 2 8,0,8 4 5 0 4,2 6 511, 1

s s r tea 463856301 11152 7_ t l. m la ngn 133 55444433184 8 a w u ei 115332222221 4 R w n Gl n n b 4 a A O e ic w r as bte d y na s a l - lar 1 2345618908 2345618901 2345618 tc u c a 8888888889939999999000000000 s e 9999999999999999999000000000 a iY 1 1 1 11 1 1111 1 8 1 1 1 1 1 1 1 222222222 f l

9 Imble l) City ni Riverside 5PtCIAL A55($$iltNI COLLtCl IONS B ASI -lf N f 15 CAL YE ARS Iutal Outstandieig i ist al Current turrent Assessment Ratio of Collections Current and Oelinquent Year Assessments Due Collected to Annan. thae Assessments I"It 5 28,438 '28,438 I nc,0y, 1972 8e4,28) 44,28) 100.0 13 ') 22,01', 21,387 97.1 628 19T 53 /49 5 ), 78 9 100.0 19s5 45,22) 45,22) 100.0 19 7t> 41,545 16,117 38.7 25,428 191/ 27.70) - 21,651 99.8 25,480 1918~ 25,316 25,316 100.0 24,139 1919 50,38) 11 38) 100.0 18,400 1980 15,514 214 100.0 15,608 lable 14 C6ty of Riverside SAI ARIES AND SUREIY RONDS Of PRINCIPAL Of f 1(IRS f or Fiscal Year (nded June 30, 1980 Anausnt ui Name Title Aeutual Salary Surety Bond Linda Wood Library Olteutur 33,996 5 50,000 t William H. ,turman . Public Service Olvector '6,408 50,000 thea rmy Bywaser AIeport Oieoctor I),96) 50,000 Alice Hare City Clern. 26,711 50,000 kaul A. topea itssetan Direc ce 30,659 50,000 Jaws B,.Aedge Personnel Olvector 15,329 50,000 H.. o ! 4 T. Bre**er f inance Direc tr e 38,975 200,000 Alti as J J. Boste.1 f ire Chief le0,080 50,000 Rnbert C. Wates PublIc Woeks 01e=ctor 8e0,(% 50,000 (ddle Brown Park end Recreation Olrector 41,664 50,000 Her le C, Car dne r Planning Olvector 42,0'J5 50,000 Victar E,. Jones Police Chlef 45,625 50,000 (verett C. Ross Public Utelities 50,196 50,000 Jkdin Woodhead City Attorney $1,108 50,000 Drungles C, Welford Ci ty itanager $2.499 50,000 Based on salary rate of Jene 5, 1980. $2

e s tahle 15 Inble 16 City of Riverside City of Riverside PROPf RTY HAPK[i AND ASSES $f D VALUf $ FRINCll'Al. EMPLOVf R$ lAST T(N fl% cal. YEARS fIsral Nuedier of Year Market Value Assessed Value Flem/ Institution Princia,al l'rnduc t imployeas 1918 51,291,012,336 5322,168,084 Hanufacturing: 1912 1,341.295.088 336,823.112 Rohr intesprises Aircraf t and rocket motor i 1913 1,423,348,232 355,831.058 as sem.. l l es 3,080 1914 I.54),628,552 385,901.I38 Rourns, Inc. Electeontc compnnents and 1915 1,665, % 6,524 416,491,63I systems 1,000 1916' I,169,194,104 442,448,526 int o En-peny Automatic Irrigation systems 500 1911 2.161,311.532 540,344,382 h ns-lllinals/ Lily Paper end plastic cups and 1918 =2.513.518,148 628,394,681 pivisinn containe,s 450 1919 140,053,% 8 f leet,ewwl Enter prises Hohile hm es, recreational 1980 Bf4.059,233 vehicles 380 A lannaw, Inc. Aluminum mill pro +xts 315 Rutcher Roy Products froren ethnic fond 9 325 Hunter Engineering Co. Rolling mill machinery and etysIpment 300 The City no longer can determine market value from the assessed Caddock flectrcwiles Film esisters, etc. 210 value due to a change in California la,* voted in by the cIcctorate lumfor ttd. CenpresseJ gas cylln,lers 200 June 6, 1918. Nonmanufacturing: County of Riverside w *v cpverrmaant 6,500 r University of California

i se thilversi ty 7,830 Riverside lenifled Schont District Public school system 2,400 City nf filverside Hunicipal goverrmient 2,000 Riverside Cormuinity Hnspltal Private hospieal I.060 Pacific Telephone Cn.

Telephone utility 900 Alvntd tinifled School District Public school system 86p Press-fnterprise Co. Dally newspaper 150 $nurce: Riverside County Department of Developmeat. September. 1980. k i a 51

s table 11 City ul Riverside SCH1'liulf Of INSURANCE IN FORCf June 30, 1980 setf-insused E spi e atisa, type of losurance type of Covesage Co-i nsur ance Amnunt of Coverage Deductible Date Property? .512.125.349 5.000 1-1-81 All property and sontents fise/ECE and VHH, EQDA, Rental Airpos t lease Impany. Inmne Civic Center Authority and l'aeking Auttwirity 5enec i al Cove r age : . An tunwit i ve vehicles Ilse/Iheft and convichmsive 1.500,000 25,000 9-30-80 Helicopters All risk 50,000 - 44.000 ea. 57/ Loss I-1-81 L i abi ll t y :. Airpora General Iiabiiiiy 25.000.000 350 7-1-8i HeIicupters Generat 1IabiIity-25.000,000 I-1-80 General Clty General IiablIity 25.000.000 1.000. 00 1-8-81 Boiler.and Machinery General liabiliay 500.000 250 4-12-83 Enployee Benefits: Air'itavel AD and 0 100,000 5-9-81 Group Health: e(aiser Hospital /medicel full Continuous Aetna Hospital / medical 50,000HH Continuous Life: All enployees Life AD and 0 4,000 - 10,000 Con t iensous Management employees L i f e AD and F 10.000 - 25.000 Continuous Woskers Compensation Industrial injury 5.000.000 250.000 4-1-81 Crime and Olshones t y, coployees Dishonesty, dise, warancs and dest ruction 50,000 Continuous Official Bonds Mayor and Hemhe; s of Ci ty Canu.il, each 3,000 Upon election Controller / Treasurer 200,000 5-I-81 1. Claim adjustment services for the self-insured portion of the gener.el li abi li t y and ps oper t y danage insurance i s >tovided by cont rac t with Cr awford and . Company, insurance adjusters. The estimated reserves required as of June 30, 1980 89r claims incurse.1 but not paid announted to $414.442. The City has a seserve of $1.30/,568 at June 30, 1980 2 Claim adjustment services for the self-insured portion of the was Lers concensation insusance is psovided by contract wi th R. L. Kautz and Cunpany. Ihe estimated reserve recuirements as of June 30, 1980 Inr claims incurred but not paid amounted to $615.112. The City has a reserve of 5911,601 at June 30, 1980 3. Public Of ficial Bond is reesired by Section 6f t of the City Charter, the exan t specified by Ordinance No. 4401, 54 L 1

e .e table 18 City of Riverside Hl5ff t tAPif 0in SIAll%IlfAt DAI A Geographic int;ation - $nuthern California arprontmately 50 miles east of Bullding Const ruction and tavable m eta.1 sales: ins Angeles anel 90 miles north of San Diego, ccmtignons to desert and Bui lding Con _ it ruc t ion mauntain regions. reemits istinated Taxable vent Issued Value Retail Sales Altitude - 851 fees at ci t y viall,1900 Main St reet. 'esidential areas vary 1979 9,643 $ 84,204.310 954,303,000 f enm 800 in 1200 feet. 1975 3,te25 96,731,398 588,267,000 1970 2.865 28,641,329 301,318,000 Area and rnpulation: 1960 2,314 11,585,358 131,376,000 Aren '1950 2,033 10,153,802 N/A } Year Square Hlles' pnpulation 1980 13.95 165,081 Hiles of street. - 677 1910 11.52 140,089 960 43.59 83,714 Miles of sewers - 945 1950 39.20 46,399 1940 31.20 34,696 Itlles of Street tights - 611 1930 .39.20 10,645 1920 - 39.20 15,232 Treffic signals - 148 $910 39.20 15,212 1900 /,913 Hunicipal tervices and Facilities (Budqcted positions shca. In full time 1890 8s,683 decimal equivalents): 188) 2,000 estimate police Rudgeted pnsitinns 37 (,,2 2 1980 populatlnn per square mile e 2,2936 S t at irms I Hellenpters 3 Averaqe Rainfall - 8.51 i nc hes fire Budga t ed pos i t lnns 195.25 Cllmate, Minimum and Maximum: Sta Inns 10 Spring 40-100n AttIve apparatus 19 simmie r is6 -10's" Reserve apparatus ~ 4 f all 31-101" Training facilities I winter 28 81" 1Iheaty Rudg=ted pnsItIoris t30.16 hate of Irw ne por ation - 188) I lhenr y hranc.hes - Inside city f. - entside city 21 f orm o f Cnves nmer - - Counc i l - Hanager finnbm A l les 2 Ci t y Chav e ct Adopted - 19$2 Huseum Pudgated positions 32 f O ped exhibits 109 Netmher of Rudeteted positin.is (shrw In full time,ectmal equivalents); Speclal exhlblts ] Reference library volumes 2,700 Ceneral government departments 189.55

pn l l r e Dep ar t men t 3 %,22 packs and Recreatinn Budgeted positirwis 282,31 fire D.partment 195.25 Intal park acreage 9Ft2 5%hlIc Wnt&s papartment I19.09 CommenIty centers 2

INblic service papartment 235.00 pl aygr enends 78 Ltheary Department 330.16 fthlic swlming pools 9 pae b s and pecocat ion Depar tment 232.31 (lew.ludes 6 rwned by Alvord and Heaum Depar tmen t 12.00 Uni fied schent tist r ic ts) T'ob i l e Htllities Department 281.50 %nf tball and baseball dia'meds 74 Alsport nepartment 6.00 Himicipal rp>Ii l f ees ( 1 9 hole. 1,/31.15 3 18 hole) 2 55 1

.n ~.. 1 Ai+1stueh is and tsuiicipab audi tus tum seat in.) capaci ty 1,814 Other 5thools Cal i f or e.l a flapt i s t College ishit.1 e stali Ishibia stalIr Enentiment 130 Meeting and showsuinas (300 so 20,800 -1 square. feet eeth)

t. mea L inda tiniver sit y. L a Sierra Canyua Assewhly capacity 40 - 1,000 insullaent 2.fs91 thenic.ipal Ai s s.os t twdgeted posit iswis 6

Private os Pasochial Schools (Kindergarten - 12 ) Il Passee.gers, aewtualIy I.054 ilights, aruually .,11),000 t eng t h o f aiain s usnea) 5,fe00 ft. thutic ipal Utili ties Budgeted posi t ions - tiec t ric 110.5 - Water,, Ill Namelser o f a. count s - f lec t r i c 65.208 - W '.er 49,965 Hiles of oveelead distsibution system .604.08 tiiles of underground sys tesa 24).50 Annual c.onsinapt irm - estimated 1,038,31),000 b de 8 3,9+4,919.152 ca. ft. Number of fise hydrants 4,589 Source of supply: Electric - Southern California fdison and Nevada Ptneer CampanIes Water - City-owned senssces, supplemented t,y Hetropolitan Water District, it necessary. E duc at ion - Ri ve s s i de is included in the RiverslJe thilfled School District and the Alvoed Unified School District editch also seeves stee County as ea sou th-west of the City. Riverside unified School Disteict: Senior High Schools le insollment 1,0/8 HidJte Schnots (1 - 8) 5 I n s ol la.en t 3.412 tiementasy Schools (Kindergarten - 6) 25 Enrollment 12,512 .Alvord School District: Senior High Schools 2 (r collment 3,852 Intermediate Schools (1 -- 8) ) Enrollaient 2,160 flementary Schools (Kindesgarten - 6) 8 Ensollaient 4.151 Rive rside C(s snunity College Olst rict: povesside City College i n s ol lseen t (Day) 6,9% tneollment (f u tended) 6,9% State of California Univessity o't California, Riverside Enrollment 4,230 School Ins the Deaf Enrollment $20 United States Wesman s ns t i t u t e - (Gove s sur.mn t School for Indiens) lusollment 105 '6 h w -}}

Annual Financial Rept for FY80
Person / Time
ML19347D300
Site:	San Onofre
Issue date:	03/10/1981
From:	Brewer H RIVERSIDE, CA
To:
Shared Package
ML13302A498	List: ML13302A497 ML19347D254 ML19347D261 ML19347D264 ML19347D268 ML19347D271 ML19347D274 ML19347D275 ML19347D276 ML19347D279 ML19347D281 ML19347D282 ML19347D287 ML19347D289 ML19347D290 ML19347D293 ML19347D294 ML19347D295 ML19347D297 ML19347D299 ML19347D300
References
NUDOCS 8103110775
Download: ML19347D300 (11)
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ML19347D300

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