CITY OF NORCO
SCHEDULE OF CONTRIBUTIONS
CalPERS SAFETY PENSION PLAN
LAST TEN FISCAL YEARS *
See accompanying Note to Required Supplementary Information. (92)
Safety
Fiscal Year Ended 2021 2020 2019 2018 2017 2016 2015
Contractually Required Contribution
(Actuarially Determined) $ 691,954 $ 626,617 $ 442,868 $ 352,670 $ 286,893 $ 50,202 $ - Contributions in Relation to
the Actuarially Determined
Contributions (691,954) (626,617) (442,868) (352,670) (286,893) (50,202) - Contribution Deficiency (Excess) $ - $ - $ - $ - $ - $ - $ - Covered Payroll $ - $ - $ - $ - $ - $ - $ -
Contributions as a Percentage
of Covered Payroll n/a n/a n/a n/a n/a n/a n/a
Notes to Schedule:
Valuation Date 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012 Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Amortization Method (1) (1) (1) (1) (1) (1) (1)
Asset Valuation Method Fair Value Fair Value Fair Value Fair Value Fair Value Fair Value 15 Year Smoothed
Method
Inflation 2.500% 2.625% 2.75% 2.75% 2.75% 2.75% 2.75%
Salary Increases (2) (2) (2) (2) (2) (2) (2)
Investment Rate of Return 7.15% (3) 7.25% (3) 7.375% (3) 7.50% (3) 7.50% (3) 7.50% (3) 7.50% (3) Retirement Age (4) (4) (4) (4) (4) (4) (4)
Mortality (5) (5) (5) (5) (5) (5) (5)
(1) Level percentage of payroll, direct rate smoothing
(2) Depending on age, service, and type of employment
(3) Net of administrative expenses
(4) 50 for all plans with the exception of 52 for Miscellaneous PEPRA 2%@62** (5) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
* Fiscal year 2015 was the first year of implementation and therefore only seven years are shown.
CITY OF NORCO
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS LAST TEN FISCAL YEARS *
See accompanying Note to Required Supplementary Information. (93)
Fiscal Year End 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Measurement Date 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total OPEB Liability:
Service Cost $ 386,463 $ 370,509 $ 359,717 $ 349,240
Interest on Total OPEB Liability 1,142,355 1,232,375 1,194,701 1,160,164 Actual Versus Expected Experience - (1,820,659) - -
Assumption Changes (335,762) (93,065) - -
Benefit Payments (1,075,132) (1,002,349) (1,011,788) (1,004,657) Net Change in Total OPEB Liability 117,924 (1,313,189) 542,630 504,747 Total OPEB Liability - Beginning of Year 17,074,889 18,388,078 17,845,448 17,340,701 Total OPEB Liability - End of Year (a) 17,192,813 17,074,889 18,388,078 17,845,448 Plan Fiduciary Net Position:
Contributions - Employer 1,377,588 1,304,406 1,411,788 1,404,657 Net Investment Income 346,958 564,067 632,351 723,361
Benefit Payments (1,075,132) (1,002,349) (1,011,788) (1,004,657) Administrative Expenses (7,278) (3,990) (14,830) (3,693) Net Change in Plan Fiduciary Net Position 642,136 862,134 1,017,521 1,119,668 Plan Fiduciary Net Position - Beginning of Year 9,863,632 9,001,498 7,983,977 6,864,309 Plan Fiduciary Net Position - End of Year (b) 10,505,768 9,863,632 9,001,498 7,983,977 Net OPEB Liability - Ending (a)-(b) $ 6,687,045 $ 7,211,257 $ 9,386,580 $ 9,861,471 Plan Fiduciary Net Position as a Percentage of the
Total OPEB Liability 61.11% 57.77% 48.95% 44.74%
Covered-Employee Payroll $ 4,242,679 $ 4,035,704 $ 3,836,205 $ 3,610,147 Net OPEB Liability as Percentage of
Covered-Employee Payroll 157.6% 178.7% 244.7% 273.2%
Notes to Schedule:
Benefit Changes:
There were no changes in benefits.
Changes in Assumptions:
There were no changes in assumptions for the measurement periods ended June 30, 2017, 2018 and 2020.
For the measurement period ended June 30, 2019, the mortality improvement scale was updated to Scale MP-2019 * Fiscal year 2018 was the first year of implementation and therefore only four years are shown.
CITY OF NORCO
SCHEDULE OF CONTRIBUTIONS
OPEB PLAN
LAST TEN FISCAL YEARS *
See accompanying Note to Required Supplementary Information. (94)
Fiscal Year End 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Actuarially Determined Contribution $ 803,000 $ 1,050,000 $ 1,019,000 $ 1,201,000 Contributions In Relation to the Actuarially
Determined Contributions (1,364,011) (1,377,588) (1,304,406) (1,411,788) Contribution Deficiency (Excess) $ (561,011) $ (327,588) $ (285,406) $ (210,788) Covered-Employee Payroll $ 4,101,592 $ 4,242,679 $ 4,035,704 $ 3,836,205 Contributions as a Percentage of
Covered-Employee Payroll 33.26% 32.47% 32.32% 36.80%
Notes to Schedule:
Valuation Date 6/30/2019 6/30/2017 6/30/2017 6/30/2017
Methods and Assumptions Used to Determine
Contribution Rates:
Actuarial Cost Method Entry Age (1) Entry Age (1) Entry Age (1) Entry Age (1) Amortization Method (1) (1) (1) (1)
Amortization Period (2) (3) (4) (5)
Asset Valuation Method (6) (6) (6) (6)
Discount Rate 6.75% 6.75% 6.75% 7.25%
Inflation 2.75% 2.75% 2.75% 3.00%
Salary Increases 3.00% 3.00% 3.00% 3.00%
Medical Trend (7) (8) (8) (9)
Mortality (10) (10) (10) (11)
Mortality Improvement (12) (13) (13) (14)
(1) Level percentage of pay
(2) 29-year average fixed period for 2020/21
(3) 23-year average fixed period for 2019/20
(4) 24-year fixed average period on average for 2018/19 (5) 22-year fixed period on average for 2017/18
(6) Investment gains and losses spread over 5-year rolling period Non-Medicare - 7.25% for 2021, decreasing to an ultimate rate of 4.0% in 2076 (7) Medicare - 6.3% for 2021, decreasing to an ultimate rate of 4.0% in 2076 Non-Medicare - 7.5% for 2019 and 2020, decreasing to an ultimate rate of 4.0% in 2076 (8) Medicare - 6.5% for 2019 and 2020, decreasing to an ultimate rate of 4.0% in 2076 Non-Medicare - 7.0% for 2017, decreasing to an ultimate rate of 5.0% in 2021 (9) Medicare - 7.2% for 2017, decreasing to an ultimate rate of 5.0% in 2021 (10) CalPERS 1997-2015 experience study
(11) CalPERS 1997-2011 experience study
(12) Mortality projected fully generational with Scale MP-2019 (13) Postretirement mortality projected fully generational with Scale MP-17 (14) Mortality projected fully generational with Scale MP-14 modified to converge in 2022 * Fiscal year 2018 was the first year of implementation and therefore only four years are shown.
CITY OF NORCO
BUDGETARY COMPARISON SCHEDULE – GENERAL FUND
LAST TEN FISCAL YEARS *
See accompanying Note to Required Supplementary Information. (95)
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Taxes $ 20,053,804 $ 21,961,879 $ 24,741,672 $ 2,779,793 Licenses and Permits 912,306 957,803 1,279,186 321,383
Fines and Forfeitures 439,729 549,678 727,315 177,637
Intergovernmental 15,866 23,750 49,064 25,314
Charges for Services 3,036,588 2,550,277 2,769,953 219,676 Investment Earnings 255,000 255,000 173,880 (81,120)
Lease Income 634,473 229,411 230,692 1,281
Reimbursements 15,000 36,914 11,263 (25,651)
Other 53,700 65,509 51,875 (13,634)
Total Revenues 25,416,466 26,630,221 30,034,900 3,404,679
EXPENDITURES
Current:
General Government 6,599,758 6,852,643 6,357,776 494,867 Public Safety 12,121,393 11,575,982 11,216,244 359,738
Streets and Highways 297,521 573,152 526,759 46,393
Community and Economic
Development 1,409,046 1,719,470 1,563,745 155,725
Culture and Leisure 2,549,825 2,564,000 2,315,071 248,929 Capital Outlay 5,671,708 6,364,087 1,454,185 4,909,902
Total Expenditures 28,649,251 29,649,334 23,433,780 6,215,554 Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,232,785) (3,019,113) 6,601,120 9,620,233
OTHER FINANCING SOURCES (USES)
Transfers In 419,354 370,133 258,204 (111,929)
Proceeds from Sale of Land - - 802,585 802,585
Total Other Financing Sources
(Uses) 419,354 370,133 1,060,789 690,656
NET CHANGE IN FUND BALANCE (2,813,431) (2,648,980) 7,661,909 10,310,889 Fund Balance - Beginning of Year 24,654,015 24,654,015 24,654,015 - FUND BALANCE - END OF YEAR $ 21,840,584 $ 22,005,035 $ 32,315,924 $ 10,310,889
CITY OF NORCO
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2021
(96)
NOTE 1 GENERAL BUDGET POLICIES
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds except for the Major Housing Successor Agency Low and Moderate Income Housing Special Revenue Fund, the Nonmajor CalHome Grant Special Revenue Fund, the Nonmajor Community Facilities District 93-1 Capital Projects Fund, and the Nonmajor Facility Improvement Capital Projects Fund. The legal level of budgetary control is the fund level.
Each City department is required to submit requests for annual appropriation to the City manager that are used as the starting point for developing a proposed budget. The City manager presents a proposed budget to Council for review through staff and council budget workshops. At the completion of the budget workshops, the City council is required to have one public hearing to further review the proposed budget. At the conclusion of the public hearings, the budget is required to be adopted by a majority vote of the City council no later than June 30, which is the close of the City’s fiscal year. The Council made several supplemental budgetary appropriations throughout the year, these supplemental appropriations were immaterial. The appropriated budget is prepared by fund and department. Within each department, the budget is further detailed by expenditure type (e.g., salaries and benefits). At fiscal year-end, all operating budget appropriations lapsed.
(97)
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
(98)
THIS PAGE INTENTIONALLY LEFT BLANK
(99)
COMBINING NONMAJOR GOVERNMENTAL FUNDS
(100)
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF NORCO
NONMAJOR GOVERNMENTAL FUNDS
FUND DESCRIPTIONS
JUNE 30, 2021
(101)
Special Revenue Funds
Special Revenue Funds. Are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.
Miscellaneous Grants – To account for the receipt and expenditure of miscellaneous grants not accounted for in a separate fund.
Community Development Block Grant – To account for federal grants under the Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) Program.
Gas Tax – To account for the repair and maintenance of streets and traffic signals of the City.
Financing is through the State Highway Users Tax Sections 2105, 2106, 2107, and 2107.5 of the Streets and Highways Code.
SB1 Road Maintenance Rehabilitation – To account for road maintenance and rehabilitation of local street and road systems. Financing is through transportation taxes allocated under the Road Repair and Accountability Act of 2017.
Measure A – To account for the construction, reconstruction, alteration, and maintenance of the streets of the City. Financing is through the Riverside County Transportation Commission half-cent sales tax.
National Pollutant Discharge Elimination System (NPDES) – To account for the proceeds of the charge used to maintain and operate the City’s storm drains and flood control channels into the Santa Ana River. This service area assessment is exempt from the requirements of Proposition 218.
Air Quality Improvement Trust – To account for the receipt of AB 2766 funds to implement programs that reduce air pollution from motor vehicles. Local Governments receive forty percent of the motor vehicle registration fee surcharge of $4 per vehicle collected by the Department of Motor Vehicles.
Supplemental Law Enforcement Block Grant – To account for grant funds used for front line law enforcement services.
Landscape Maintenance District #1 – To account for the cost of operation, maintenance, and servicing of the improvements for the Beazer Homes in Norco. Funding is provided by assessments charged to the homeowners/developers in the area.
Landscape Maintenance District #2 – To account for the cost of operation, maintenance, and servicing of the improvements for the Norco Estates/Western Pacific Homes in Norco. Funding is provided by assessments charged to the homeowners/developers in the area.
Landscape Maintenance District #3 – To account for the cost of operation, maintenance, and servicing of the improvements for the Centex Homes in Norco. Funding is provided by assessments charged to the homeowners/developers in the area.
Landscape Maintenance District #4 – To account for the cost of operation, maintenance, and servicing of the improvements for the Norco Ridge Ranch Homes in Norco. Funding is provided by assessments charged to the homeowners/developers in the area.
CITY OF NORCO
NONMAJOR GOVERNMENTAL FUNDS
FUND DESCRIPTIONS
JUNE 30, 2021
(102)
Landscape Maintenance District #5 – To account for the cost of operation, maintenance, and servicing of the improvements for the K. B. Homes in Norco. Funding is provided by assessments charged to the homeowners/developers in the area.
CalHome Grant – To account for the receipt and expenditure of the CalHome grant program.
American Rescue Plan Act (ARPA)– To account for the receipt and expenditure of the American Rescue Plan Act of 2021 program.
CITY OF NORCO
NONMAJOR GOVERNMENTAL FUNDS
FUND DESCRIPTIONS
JUNE 30, 2021
(103)
Capital Projects Funds
Capital Project Funds are used to account for major capital acquisition and construction separately from their ongoing operating activities, including those financed by special assessments.
Storm Drain – To account for the construction of channels and storm drains to mitigate the storm water run-off impacts caused by new development. Financing is through an impact fee imposed on all new development in the City.
General Government Improvement – To account for the construction of general government facilities such as a new government center, additional library facilities, and other general capital needs.
Financing is through an impact fee imposed on all new development in the City.
Fire Improvement – To account for the construction of fire stations and the purchase of fire equipment.
Financing is through an impact fee imposed on all new development in the City.
Trails Improvement – To account for the acquisition, improvement, and development of equestrian pedestrian trails. Financing is through an impact fee imposed on all new development in the City.
Community Facilities District 93-1 – To account for the construction of drainage, street, and sanitary improvements to assist in the development of the Gateway Town Center section of the Gateway Target Area. Financing is through special assessments.
Park Improvement – To account for the acquisition, improvement, and development of park and open space land and recreational facilities. Financing is through an impact fee imposed on all new development in the City.
Public Meeting – To account for the construction of additional community center space.
Street Improvement – To account for the cost of street improvements including widening and reconstruction, traffic signals, street landscaping, intersection improvements, and freeway interchange improvements. Financing is through an impact fee imposed on all new development in the City.
Aquatics Center – To account for the cost of expanding the aquatics center to meet the added demands created by the construction of additional residential dwelling units.
Animal Control – To account for the expansion of the animal control facilities and will increase the number of response and investigator vehicles.
Facility Improvement – To account for resources that are to be used for the replacement or major capital improvements of City facilities such as libraries and community centers.
CITY OF NORCO
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
(104)
Special Revenue Funds
Community SB1 Road
Miscellaneous Development Maintenance
Grants Block Grant Gas Tax Rehabilitation Measure A
ASSETS
Cash and Investments $ - $ - $ 15,158 $ 707,192 $ 609,749 Receivables, Net:
Accounts 119,130 - 1,497 -
Interest - - 6 510 445
Notes - - - -
Due from Other Governments 79,637 65,920 71,365 49,812 260,630 Prepaids - - 2,500 - -
Total Assets $ 198,767 $ 65,920 $ 90,526 $ 757,514 $ 870,824
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts Payable and Accrued Liabilities $ 55,470 $ 3,196 $ 41,282 $ 514,419 $ 55,436 Retentions Payable - - - 27,075 35,590
Due to Other Funds 117,445 62,724 - - -
Deposits Payable - - - - -
Total Liabilities 172,915 65,920 41,282 541,494 91,026
Deferred Inflows of Resources:
Unavailable Revenues - - - - -
Fund Balances (Deficits):
Nonspendable - - 2,500 -
Restricted 25,852 - 46,744 216,020 779,798
Unassigned - - - - -
Total Fund Balances (Deficits) 25,852 - 49,244 216,020 779,798 Total Liabilities, Deferred Inflows
of Resources, and Fund Balances $ 198,767 $ 65,920 $ 90,526 $ 757,514 $ 870,824
CITY OF NORCO
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
(105)
ASSETS
Cash and Investments
Receivables, Net:
Accounts
Interest
Notes
Due from Other Governments
Prepaids
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts Payable and Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
Deferred Inflows of Resources:
Unavailable Revenues
Fund Balances (Deficits):
Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances
Special Revenue Funds
Supplemental
Air Quality Law Landscape Landscape
Improvement Enforcement Maintenance Maintenance
NPDES Trust Block Grant District #1 District #2
$ 25,722 $ 116,197 $ - $ 3,746 $ 12
- - - - 10,009
- 82 - - (35)
- - - - -
56,001 9,152 - 231 3,540
- - - - -
$ 81,723 $ 125,431 $ - $ 3,977 $ 13,526
$ 6,177 $ - $ - $ 1,076 $ 10,051
- - - - -
- - - 430 42,286
- - - - -
6,177 - - 1,506 52,337
- - - - -
- - - - -
75,546 125,431 - 2,471 -
- - - - (38,811)
75,546 125,431 - 2,471 (38,811)
$ 81,723 $ 125,431 $ - $ 3,977 $ 13,526
CITY OF NORCO
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
(106)
ASSETS
Cash and Investments
Receivables, Net:
Accounts
Interest
Notes
Due from Other Governments
Prepaids
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts Payable and Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
Deferred Inflows of Resources:
Unavailable Revenues
Fund Balances (Deficits):
Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances
Special Revenue Funds
Landscape Landscape Landscape American
Maintenance Maintenance Maintenance CalHome Rescue Plan District #3 District #4 District #5 Grant Act
$ 20,314 $ 379,866 $ 142,524 $ 65,311 $ -
1,683 - - - -
18 287 105 47 -
- - - 414,665 -
525 15,839 1,430 - 99,748
- - - - -
$ 22,540 $ 395,992 $ 144,059 $ 480,023 $ 99,748
$ 5,153 $ 28,957 $ 3,516 $ - $ -
- - - - -
4,902 8,097 779 - 99,748
- 6,400 - - -
10,055 43,454 4,295 - 99,748
- - - 414,665 -
- - - - -
12,485 352,538 139,764 65,358 -
- - - - -
12,485 352,538 139,764 65,358 -
$ 22,540 $ 395,992 $ 144,059 $ 480,023 $ 99,748
CITY OF NORCO
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
(107)
ASSETS
Cash and Investments
Receivables, Net:
Accounts
Interest
Notes
Due from Other Governments
Prepaids
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts Payable and Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
Deferred Inflows of Resources:
Unavailable Revenues
Fund Balances (Deficits):
Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances
Total Special
Revenue Funds
$ 2,085,791
132,319
1,465
414,665
713,830
2,500
$ 3,350,570
$ 724,733
62,665
336,411
6,400
1,130,209
414,665
2,500
1,842,007
(38,811)
1,805,696
$ 3,350,570
CITY OF NORCO
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
(108)
ASSETS
Cash and Investments
Receivables, Net:
Accounts
Interest
Notes
Due from Other Governments
Prepaids
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts Payable and Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
Deferred Inflows of Resources:
Unavailable Revenues
Fund Balances (Deficits):
Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances
Capital Projects Funds
General Community
Government Fire Trails Facilities
Storm Drain Improvement Improvement Improvement District 93-1 $ 707,366 $ 510,676 $ 692,775 $ 38,114 $ -
- - - - -
377 397 526 29 -
- - - - -
- - - - -
- - - - -
$ 707,743 $ 511,073 $ 693,301 $ 38,143 $ -
$ 77,020 $ 18,555 $ - $ - $ -
19,652 9,546 - - -
- - - - -
- - - - -
96,672 28,101 - - -
- - - - -
- - - - -
611,071 482,972 693,301 38,143 -
- - - - -
611,071 482,972 693,301 38,143 -
$ 707,743 $ 511,073 $ 693,301 $ 38,143 $ -
CITY OF NORCO
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
(109)
ASSETS
Cash and Investments
Receivables, Net:
Accounts
Interest
Notes
Due from Other Governments
Prepaids
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts Payable and Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
Deferred Inflows of Resources:
Unavailable Revenues
Fund Balances (Deficits):
Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances
Capital Projects Funds
Park Public Street Aquatics Animal
Improvement Meeting Improvement Center Control
$ 436,322 $ 107,143 $ 1,114,561 $ 10,169 $ 19,206
- - - - -
328 82 856 6 12
- - - - -
- - - - -
- - - - -
$ 436,650 $ 107,225 $ 1,115,417 $ 10,175 $ 19,218
$ 6,904 $ - $ 27,454 $ - $ -
- - - - -
- - - - -
- - - - -
6,904 - 27,454 - -
- - - - -
- - - - -
429,746 107,225 1,087,963 10,175 19,218
- - - - -
429,746 107,225 1,087,963 10,175 19,218
$ 436,650 $ 107,225 $ 1,115,417 $ 10,175 $ 19,218
CITY OF NORCO
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
(110)
ASSETS
Cash and Investments
Receivables, Net:
Accounts
Interest
Notes
Due from Other Governments
Prepaids
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts Payable and Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
Deferred Inflows of Resources:
Unavailable Revenues
Fund Balances (Deficits):
Nonspendable
Restricted
Unassigned
Total Fund Balances (Deficits)
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances
Capital Projects Funds
Total
Nonmajor
Facility Total Capital Governmental
Improvement Projects Funds Funds
$ 116,920 $ 3,753,252 $ 5,839,043
- - 132,319
- 2,613 4,078
- - 414,665
- - 713,830
- - 2,500
$ 116,920 $ 3,755,865 $ 7,106,435
$ - $ 129,933 $ 854,666
- 29,198 91,863
- - 336,411
- - 6,400
- 159,131 1,289,340
- - 414,665
- - 2,500
116,920 3,596,734 5,438,741
- - (38,811)
116,920 3,596,734 5,402,430
$ 116,920 $ 3,755,865 $ 7,106,435
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
(111)
Special Revenue Funds
Community SB1 Road
Miscellaneous Development Maintenance
Grant Block Grant Gas Tax Rehabilitation Measure A
REVENUES
Taxes $ - $ - $ - $ - $ 903,463
Assessments - - - - -
Development Fees - - - - -
Intergovernmental 621,091 77,221 623,721 505,519 -
Charges for Services - - - - -
Investment Earnings (Loss) - - (583) (211) (592)
Other - - 1,555 - -
Total Revenues 621,091 77,221 624,693 505,308 902,871
EXPENDITURES
Current:
General Government - - - - -
Public Safety 16,425 - - - -
Streets and Highways - - 798,081 542,208 907,472
Community and Economic Development 124,130 65,920 - - - Culture and Leisure 80,288 12,565 - - -
Capital Outlay:
Other - - - - -
Total Expenditures 220,843 78,485 798,081 542,208 907,472 Excess (Deficiency) of Revenues
Over (Under) Expenditures 400,248 (1,264) (173,388) (36,900) (4,601)
OTHER FINANCING SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Total Other Financing Sources (Uses) - - - - -
SPECIAL ITEM
Contribution from Developer - - - -
NET CHANGE IN FUND BALANCES 400,248 (1,264) (173,388) (36,900) (4,601) Fund Balances (Deficits) - Beginning of Year (374,396) 1,264 222,632 252,920 784,399
FUND BALANCES (DEFICITS) - END
OF YEAR $ 25,852 $ - $ 49,244 $ 216,020 $ 779,798
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
(112)
REVENUES
Taxes
Assessments
Development Fees
Intergovernmental
Charges for Services
Investment Earnings (Loss)
Other
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Streets and Highways
Community and Economic Development
Culture and Leisure
Capital Outlay:
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
SPECIAL ITEM
Contribution from Developer
NET CHANGE IN FUND BALANCES
Fund Balances (Deficits) - Beginning of Year
FUND BALANCES (DEFICITS) - END
OF YEAR
Special Revenue Funds
Supplemental
Air Quality Law Landscape Landscape
Improvement Enforcement Maintenance Maintenance
NPDES Trust Block Grant District #1 District #2
$ 124,239 $ - $ - $ - $ -
- - - 10,031 154,525
- - - - -
- 35,993 156,727 - -
- - - - -
- 180 - (15) 23
- - - - -
124,239 36,173 156,727 10,016 154,548
- 1,500 - - -
- - 156,727 - -
108,852 - - 13,524 157,831
- - - - -
- - - - -
- - - - -
108,852 1,500 156,727 13,524 157,831
15,387 34,673 - (3,508) (3,283)
- - - - -
- - - - -
- - - - -
- - - - -
15,387 34,673 - (3,508) (3,283)
60,159 90,758 - 5,979 (35,528)
$ 75,546 $ 125,431 $ - $ 2,471 $ (38,811)
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
(113)
REVENUES
Taxes
Assessments
Development Fees
Intergovernmental
Charges for Services
Investment Earnings (Loss)
Other
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Streets and Highways
Community and Economic Development
Culture and Leisure
Capital Outlay:
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
SPECIAL ITEM
Contribution from Developer
NET CHANGE IN FUND BALANCES
Fund Balances (Deficits) - Beginning of Year
FUND BALANCES (DEFICITS) - END
OF YEAR
Special Revenue Funds
Landscape Landscape Landscape American
Maintenance Maintenance Maintenance CalHome Rescue Plan District #3 District #4 District #5 Grant Act
$ - $ - $ - $ - $ -
85,060 472,669 57,620 - -
- - - - -
- - - - 99,748
- - - - -
(28) 399 153 90 -
- - - - -
85,032 473,068 57,773 90 99,748
- - - - 99,748
- - - - -
94,198 457,271 52,786 - -
- - - - -
- - - - -
- - - - -
94,198 457,271 52,786 - 99,748
(9,166) 15,797 4,987 90 -
- - - - -
- - - - -
- - - - -
- - - - -
(9,166) 15,797 4,987 90 -
21,651 336,741 134,777 65,268 -
$ 12,485 $ 352,538 $ 139,764 $ 65,358 $ -
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
(114)
REVENUES
Taxes
Assessments
Development Fees
Intergovernmental
Charges for Services
Investment Earnings (Loss)
Other
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Streets and Highways
Community and Economic Development
Culture and Leisure
Capital Outlay:
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
SPECIAL ITEM
Contribution from Developer
NET CHANGE IN FUND BALANCES
Fund Balances (Deficits) - Beginning of Year
FUND BALANCES (DEFICITS) - END
OF YEAR
Total Special
Revenue Funds
$ 1,027,702
779,905
-
2,120,020
-
(584)
1,555
3,928,598
101,248
173,152
3,132,223
190,050
92,853
-
3,689,526
239,072
-
-
-
-
239,072
1,566,624
$ 1,805,696
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
(115)
REVENUES
Taxes
Assessments
Development Fees
Intergovernmental
Charges for Services
Investment Earnings (Loss)
Other
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Streets and Highways
Community and Economic Development
Culture and Leisure
Capital Outlay:
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
SPECIAL ITEM
Contribution from Developer
NET CHANGE IN FUND BALANCES
Fund Balances (Deficits) - Beginning of Year
FUND BALANCES (DEFICITS) - END
OF YEAR
Capital Projects Funds
General Community
Government Fire Trails Facilities
Storm Drain Improvement Improvement Improvement District 93-1 $ - $ - $ - $ - $ -
- - - - -
5,614 2,704 2,998 1,929 -
675,167 5,000 - - -
1,781 - - - -
(57) 41 731 (88) (137)
- - - 5,000 -
682,505 7,745 3,729 6,841 (137)
- 134,146 - - 47
- - 40,859 - -
460,704 - - - -
- - - - -
- - - - -
- - - - -
460,704 134,146 40,859 - 47
221,801 (126,401) (37,130) 6,841 (184)
- - - - -
- - - - -
- - - - -
- - - - -
221,801 (126,401) (37,130) 6,841 (184)
389,270 609,373 730,431 31,302 184
$ 611,071 $ 482,972 $ 693,301 $ 38,143 $ -
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
(116)
REVENUES
Taxes
Assessments
Development Fees
Intergovernmental
Charges for Services
Investment Earnings (Loss)
Other
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Streets and Highways
Community and Economic Development
Culture and Leisure
Capital Outlay:
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
SPECIAL ITEM
Contribution from Developer
NET CHANGE IN FUND BALANCES
Fund Balances (Deficits) - Beginning of Year
FUND BALANCES (DEFICITS) - END
OF YEAR
Capital Projects Funds
Park Public Street Aquatics Animal
Improvement Meeting Improvement Center Control
$ - $ - $ - $ - $ -
- - - - -
24,012 6,504 18,408 - 548
- - - - -
- - - - -
93 104 (690) 19 (49)
33,703 - - - -
57,808 6,608 17,718 19 499
- - - - -
- - - - 10,000
- - 128,870 - -
- - - - -
27,827 - - - -
- - - - -
27,827 - 128,870 - 10,000
29,981 6,608 (111,152) 19 (9,501)
- - - - -
- - - - -
- - - - -
- - - - -
29,981 6,608 (111,152) 19 (9,501)
399,765 100,617 1,199,115 10,156 28,719
$ 429,746 $ 107,225 $ 1,087,963 $ 10,175 $ 19,218
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
(117)
REVENUES
Taxes
Assessments
Development Fees
Intergovernmental
Charges for Services
Investment Earnings (Loss)
Other
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Streets and Highways
Community and Economic Development
Culture and Leisure
Capital Outlay:
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
SPECIAL ITEM
Contribution from Developer
NET CHANGE IN FUND BALANCES
Fund Balances (Deficits) - Beginning of Year
FUND BALANCES (DEFICITS) - END
OF YEAR
Capital Projects Funds
Total
Nonmajor
Facility Total Capital Governmental
Improvement Projects Funds Funds
$ - $ - $ 1,027,702
- - 779,905
- 62,717 62,717
- 680,167 2,800,187
- 1,781 1,781
- (33) (617)
- 38,703 40,258
- 783,335 4,711,933
- 134,193 235,441
- 50,859 224,011
- 589,574 3,721,797
- - 190,050
- 27,827 120,680
- - -
- 802,453 4,491,979
- (19,118) 219,954
- - -
- - -
- - -
- - -
- (19,118) 219,954
116,920 3,615,852 5,182,476
$ 116,920 $ 3,596,734 $ 5,402,430
(118)
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF NORCO
NONMAJOR SCHEDULES OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
YEAR ENDED JUNE 30, 2021
(119)
The budgetary comparison statement is presented as required supplementary information for the General Fund as provided for by GASB Statement No. 34.
The schedules for the remaining funds are presented to aid in additional analysis and are not a required part of the financial statements.
The City did not adopt a budget for the ARPA Special Revenue Fund, CalHome Grant Special Revenue Fund and CFD 93-1 Capital Projects Fund.
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
MISCELLANEOUS GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(120)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Intergovernmental $ 257,117 $ 515,090 $ 621,091 $ 106,001 Total Revenues 257,117 515,090 621,091 106,001
EXPENDITURES
Current:
Public Safety 13,117 28,117 16,425 11,692
Community and Economic
Development 160,000 160,000 124,130 35,870
Culture and Leisure 84,000 326,973 80,288 246,685
Total Expenditures 257,117 515,090 220,843 294,247
NET CHANGE IN FUND BALANCE - - 400,248 400,248
Fund Balance (Deficit) - Beginning
of Year (374,396) (374,396) (374,396) -
FUND BALANCE (DEFICIT) - END
OF YEAR $ (374,396) $ (374,396) $ 25,852 $ 400,248
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
COMMUNITY DEVELOPMENT BLOCK GRANT CHILD CARE SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2021
(121)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Intergovernmental $ 85,800 $ 85,800 $ 77,221 $ (8,579)
Total Revenues 85,800 85,800 77,221 (8,579)
EXPENDITURES
Community and Economic
Development 61,230 73,230 65,920 7,310
Culture and Leisure 24,570 12,570 12,565 5
Total Expenditures 85,800 85,800 78,485 7,315
NET CHANGE IN FUND BALANCE - - (1,264) (1,264)
Fund Balance (Deficit) - Beginning
of Year 1,264 1,264 1,264 -
FUND BALANCE (DEFICIT) - END
OF YEAR $ 1,264 $ 1,264 $ - $ (1,264)
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GAS TAX SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(122)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Intergovernmental $ 644,102 $ 634,893 $ 623,721 $ (11,172) Investment Earnings (Loss) 3,000 3,000 (583) (3,583)
Other - - 1,555 1,555
Total Revenues 647,102 637,893 624,693 (13,200)
EXPENDITURES
Current:
Streets and Highways 884,266 935,138 798,081 137,057
Total Expenditures 884,266 935,138 798,081 137,057
NET CHANGE IN FUND BALANCE (237,164) (297,245) (173,388) 123,857 Fund Balance - Beginning of Year 222,632 222,632 222,632 - FUND BALANCE - END OF YEAR $ (14,532) $ (74,613) $ 49,244 $ 123,857
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
SBI ROAD MAINTENANCE REHABILITATION SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2021
(123)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Intergovernmental $ 465,122 $ 445,894 $ 505,519 $ 59,625 Investment Earnings (Loss) 1,732 1,732 (211) (1,943)
Total Revenues 466,854 447,626 505,308 57,682
EXPENDITURES
Current:
Streets and Highways 625,000 625,000 542,208 82,792
Total Expenditures 625,000 625,000 542,208 82,792
NET CHANGE IN FUND BALANCE (158,146) (177,374) (36,900) 140,474 Fund Balance - Beginning of Year 252,920 252,920 252,920 - FUND BALANCE - END OF YEAR $ 94,774 $ 75,546 $ 216,020 $ 140,474
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
MEASURE A SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(124)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Taxes $ 578,000 $ 578,000 $ 903,463 $ 325,463
Investment Earnings (Loss) 7,935 7,935 (592) (8,527)
Total Revenues 585,935 585,935 902,871 316,936
EXPENDITURES
Current:
Streets and Highways 1,215,000 1,215,000 907,472 307,528 Total Expenditures 1,215,000 1,215,000 907,472 307,528
NET CHANGE IN FUND BALANCE (629,065) (629,065) (4,601) 624,464 Fund Balance - Beginning of Year 784,399 784,399 784,399 - FUND BALANCE - END OF YEAR $ 155,334 $ 155,334 $ 779,798 $ 624,464
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
NPDES SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(125)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Taxes $ 135,000 $ 135,000 $ 124,239 $ (10,761)
Total Revenues 135,000 135,000 124,239 (10,761)
EXPENDITURES
Current:
Streets and Highways 167,849 167,987 108,852 59,135
Total Expenditures 167,849 167,987 108,852 59,135
NET CHANGE IN FUND BALANCE (32,849) (32,987) 15,387 48,374 Fund Balance - Beginning of Year 60,159 60,159 60,159 - FUND BALANCE - END OF YEAR $ 27,310 $ 27,172 $ 75,546 $ 48,374
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
AIR QUALITY IMPROVEMENT TRUST SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(126)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Intergovernmental $ 33,000 $ 33,000 $ 35,993 $ 2,993
Investment Earnings - - 180 180
Total Revenues 33,000 33,000 36,173 3,173
EXPENDITURES
Current:
General Government 50,000 50,000 1,500 48,500
Total Expenditures 50,000 50,000 1,500 48,500
Excess (Deficiency) of
Revenues Over (Under)
Expenditures (17,000) (17,000) 34,673 51,673
OTHER FINANCING USES
Transfers Out (1,500) (1,500) - 1,500
Total Other Financing Uses (1,500) (1,500) - 1,500
NET CHANGE IN FUND BALANCE (18,500) (18,500) 34,673 53,173 Fund Balance - Beginning of Year 90,758 90,758 90,758 - FUND BALANCE - END OF YEAR $ 72,258 $ 72,258 $ 125,431 $ 53,173
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
SUPPLEMENTAL LAW ENFORCEMENT BLOCK GRANT SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2021
(127)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Intergovernmental $ 100,000 $ 156,727 $ 156,727 $ -
Total Revenues 100,000 156,727 156,727 -
EXPENDITURES
Current:
Public Safety 100,000 156,727 156,727 -
Total Expenditures 100,000 156,727 156,727 -
NET CHANGE IN FUND BALANCE - - - -
Fund Balance - Beginning of Year - - - -
FUND BALANCE - END OF YEAR $ - $ - $ - $ -
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
LANDSCAPE MAINTENANCE DISTRICT #1 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(128)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Assessments $ 10,238 $ 10,238 $ 10,031 $ (207)
Investment Earnings (Loss) - - (15) (15)
Total Revenues 10,238 10,238 10,016 (222)
EXPENDITURES
Current:
Streets and Highways 14,474 14,474 13,524 950
Total Expenditures 14,474 14,474 13,524 950
NET CHANGE IN FUND BALANCE (4,236) (4,236) (3,508) 728
Fund Balance - Beginning of Year 5,979 5,979 5,979 -
FUND BALANCE - END OF YEAR $ 1,743 $ 1,743 $ 2,471 $ 728
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
LANDSCAPE MAINTENANCE DISTRICT #2 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(129)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Assessments $ 153,530 $ 153,530 $ 154,525 $ 995
Investment Loss - - 23 23
Other - - - -
Total Revenues 153,530 153,530 154,548 1,018
EXPENDITURES
Current:
Streets and Highways 150,340 150,340 157,831 (7,491)
Total Expenditures 150,340 150,340 157,831 (7,491)
NET CHANGE IN FUND BALANCE 3,190 3,190 (3,283) (6,473)
Fund Balance (Deficit) - Beginning
of Year (35,528) (35,528) (35,528) -
FUND BALANCE (DEFICIT) - END
OF YEAR $ (32,338) $ (32,338) $ (38,811) $ (6,473)
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
LANDSCAPE MAINTENANCE DISTRICT #3 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(130)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Assessments $ 86,101 $ 86,101 $ 85,060 $ (1,041)
Investment Earnings (Loss) - - (28) (28)
Total Revenues 86,101 86,101 85,032 (1,069)
EXPENDITURES
Current:
Streets and Highways 102,088 102,088 94,198 7,890
Total Expenditures 102,088 102,088 94,198 7,890
NET CHANGE IN FUND BALANCE (15,987) (15,987) (9,166) 6,821 Fund Balance - Beginning of Year 21,651 21,651 21,651 - FUND BALANCE - END OF YEAR $ 5,664 $ 5,664 $ 12,485 $ 6,821
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
LANDSCAPE MAINTENANCE DISTRICT #4 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(131)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Assessments $ 461,877 $ 461,877 $ 472,669 $ 10,792
Investment Earnings - - 399 399
Total Revenues 461,877 461,877 473,068 11,191
EXPENDITURES
Current:
Streets and Highways 463,071 463,071 457,271 5,800
Total Expenditures 463,071 463,071 457,271 5,800
NET CHANGE IN FUND BALANCE (1,194) (1,194) 15,797 16,991 Fund Balance - Beginning of Year 336,741 336,741 336,741 - FUND BALANCE - END OF YEAR $ 335,547 $ 335,547 $ 352,538 $ 16,991
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
LANDSCAPE MAINTENANCE DISTRICT #5 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2021
(132)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Assessments $ 58,724 $ 58,724 $ 57,620 $ (1,104)
Investment Earnings - - 153 153
Total Revenues 58,724 58,724 57,773 (951)
EXPENDITURES
Current:
Streets and Highways 59,150 59,150 52,786 6,364
Total Expenditures 59,150 59,150 52,786 6,364
NET CHANGE IN FUND BALANCE (426) (426) 4,987 5,413
Fund Balance - Beginning of Year 134,777 134,777 134,777 - FUND BALANCE - END OF YEAR $ 134,351 $ 134,351 $ 139,764 $ 5,413
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
STORM DRAIN CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(133)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 316,159 $ 316,159 $ 5,614 $ (310,545) Intergovernmental 4,951,252 4,951,252 675,167 (4,276,085) Charges for Services - - 1,781 1,781
Investment Earnings (Loss) 8,718 8,718 (57) (8,775)
Total Revenues 5,276,129 5,276,129 682,505 (4,593,624)
EXPENDITURES
Current:
Streets and Highways 4,981,252 7,286,302 460,704 6,825,598 Total Expenditures 4,981,252 7,286,302 460,704 6,825,598 NET CHANGE IN FUND BALANCE 294,877 (2,010,173) 221,801 2,231,974 Fund Balance - Beginning of Year 389,270 389,270 389,270 - FUND BALANCE - END OF YEAR $ 684,147 $ (1,620,903) $ 611,071 $ 2,231,974
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GENERAL GOVERNMENT IMPROVEMENT CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(134)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 158,437 $ 158,437 $ 2,704 $ (155,733) Intergovernmental - - 5,000 5,000
Investment Earnings 7,028 7,028 41 (6,987)
Total Revenues 165,465 165,465 7,745 (157,720)
EXPENDITURES
Current:
General Government 349,775 569,775 134,146 435,629
Total Expenditures 349,775 569,775 134,146 435,629
NET CHANGE IN FUND BALANCE (184,310) (404,310) (126,401) 277,909 Fund Balance - Beginning of Year 609,373 609,373 609,373 - FUND BALANCE - END OF YEAR $ 425,063 $ 205,063 $ 482,972 $ 277,909
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FIRE IMPROVEMENT CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(135)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 206,565 $ 206,565 $ 2,998 $ (203,567) Investment Earnings 7,167 7,167 731 (6,436)
Total Revenues 213,732 213,732 3,729 (210,003)
EXPENDITURES
Current:
Public Safety 95,000 95,000 40,859 54,141
Total Expenditures 95,000 95,000 40,859 54,141
NET CHANGE IN FUND BALANCE 118,732 118,732 (37,130) (155,862) Fund Balance - Beginning of Year 730,431 730,431 730,431 - FUND BALANCE - END OF YEAR $ 849,163 $ 849,163 $ 693,301 $ (155,862)
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
TRAILS IMPROVEMENT CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(136)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 239,077 $ 239,077 $ 1,929 $ (237,148) Investment Earnings (Loss) 350 350 (88) (438)
Other - - 5,000 5,000
Total Revenues 239,427 239,427 6,841 (232,586)
NET CHANGE IN FUND BALANCE 239,427 239,427 6,841 (232,586) Fund Balance - Beginning of Year 31,302 31,302 31,302 - FUND BALANCE - END OF YEAR $ 270,729 $ 270,729 $ 38,143 $ (232,586)
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
PARK IMPROVEMENT CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(137)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 392,944 $ 392,944 $ 24,012 $ (368,932) Investment Earnings 4,463 4,463 93 (4,370)
Other - - 33,703 33,703
Total Revenues 397,407 397,407 57,808 (339,599)
EXPENDITURES
Current:
Culture and Leisure 273,866 260,666 27,827 232,839
Capital Outlay:
Other 10,000 23,200 - 23,200
Total Expenditures 283,866 283,866 27,827 256,039
NET CHANGE IN FUND BALANCE 113,541 113,541 29,981 (83,560) Fund Balance - Beginning of Year 399,765 399,765 399,765 - FUND BALANCE - END OF YEAR $ 513,306 $ 513,306 $ 429,746 $ (83,560)
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
PUBLIC MEETING CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(138)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 6,636 $ 6,636 $ 6,504 $ (132)
Investment Earnings 993 993 104 (889)
Total Revenues 7,629 7,629 6,608 (1,021)
NET CHANGE IN FUND BALANCE 7,629 7,629 6,608 (1,021)
Fund Balance - Beginning of Year 100,617 100,617 100,617 - FUND BALANCE - END OF YEAR $ 108,246 $ 108,246 $ 107,225 $ (1,021)
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
STREET IMPROVEMENT CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(139)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 3,187,698 $ 3,187,698 $ 18,408 $ (3,169,290) Intergovernmental 319,000 319,000 - (319,000)
Investment Earnings (Loss) 12,625 12,625 (690) (13,315) Total Revenues 3,519,323 3,519,323 17,718 (3,501,605)
EXPENDITURES
Current:
Streets and Highways 4,393,473 4,068,999 128,870 3,940,129 Total Expenditures 4,393,473 4,068,999 128,870 3,940,129 NET CHANGE IN FUND BALANCE (874,150) (549,676) (111,152) 438,524 Fund Balance - Beginning of Year 1,199,115 1,199,115 1,199,115 - FUND BALANCE - END OF YEAR $ 324,965 $ 649,439 $ 1,087,963 $ 438,524
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
AQUATICS CENTER CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(140)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Investment Earnings $ 100 $ 100 $ 19 $ (81)
Total Revenues 100 100 19 (81)
NET CHANGE IN FUND BALANCE 100 100 19 (81)
Fund Balance - Beginning of Year 10,156 10,156 10,156 - FUND BALANCE - END OF YEAR $ 10,256 $ 10,256 $ 10,175 $ (81)
CITY OF NORCO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
ANIMAL CONTROL CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2021
(141)
Budget Amounts Actual Variance with
Original Final Amounts Final Budget
REVENUES
Development Fees $ 25,220 $ 25,220 $ 548 $ (24,672)
Investment Earnings (Loss) 282 282 (49) (331)
Total Revenues 25,502 25,502 499 (25,003)
EXPENDITURES
Current:
Public Safety 10,000 10,000 10,000 -
Total Expenditures 10,000 10,000 10,000 -
NET CHANGE IN FUND BALANCE 15,502 15,502 (9,501) (25,003) Fund Balance - Beginning of Year 28,719 28,719 28,719 - FUND BALANCE - END OF YEAR $ 44,221 $ 44,221 $ 19,218 $ (25,003)
(142)
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(143)
INTERNAL SERVICE FUNDS
(144)
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF NORCO
INTERNAL SERVICE FUNDS DESCRIPTIONS
JUNE 30, 2021
(145)
Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis.
Fleet Management Fund – This fund is used to account for the acquisition, rental, maintenance and operation of the City’s fleet of vehicles and the rolling stock.
Benefits and Insurance Fund – This fund is used to account for the accumulation and allocation of costs associated with providing certain employee benefits and City-wide insurance coverage.
Information Management Fund – This fund is used to account for the accumulation and allocation of costs associated with electronic data processing.
CITY OF NORCO
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2021
(146)
Fleet Benefits and Information
Management Insurance Management Total
ASSETS
Current Assets:
Cash and Investments $ 3,740,136 $ 1,556,594 $ 968,980 $ 6,265,710 Receivables, Net:
Accounts 5,620 - 12,880 18,500
Interest 2,825 1,149 721 4,695
Prepaids - - 29,431 29,431
Total Current Assets 3,748,581 1,557,743 1,012,012 6,318,336 Noncurrent Assets:
Capital Assets:
Vehicles and Equipment 3,061,499 - 131,270 3,192,769
Less Accumulated Depreciation (1,948,707) - (89,321) (2,038,028) Intangibles - - 436,609 436,609
Less Accumulated Amortization - - (420,249) (420,249)
Total Noncurrent Assets/
Capital Assets 1,112,792 - 58,309 1,171,101
Total Assets 4,861,373 1,557,743 1,070,321 7,489,437
LIABILITIES
Current Liabilities:
Accounts Payable and Accrued
Liabilities 25,258 24,576 43,238 93,072
Compensated Absences - 198,723 - 198,723
Claims and Judgements - 189,706 - 189,706
Total Current Liabilities 25,258 413,005 43,238 481,501 Noncurrent Liabilities:
Compensated Absences - 596,164 - 596,164
Claims and Judgements - 288,229 - 288,229
Total Noncurrent Liabilities - 884,393 - 884,393
Total Liabilities 25,258 1,297,398 43,238 1,365,894
NET POSITION
Net Investment in Capital Assets 1,112,792 - 58,309 1,171,101 Unrestricted 3,723,323 260,345 968,774 4,952,442
Total Net Position $ 4,836,115 $ 260,345 $ 1,027,083 $ 6,123,543
CITY OF NORCO
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
(147)
Fleet Benefits and Information
Management Insurance Management Total
OPERATING REVENUES
Sales and Charges for Services $ 683,189 $ 574,655 $ 700,200 $ 1,958,044 Total Operating Revenues 683,189 574,655 700,200 1,958,044
OPERATING EXPENSES
General and Administrative 256,297 465,799 525,588 1,247,684 Amortization - - 7,544 7,544
Depreciation 199,166 - 9,684 208,850
Total Operating Expenses 455,463 465,799 542,816 1,464,078 OPERATING INCOME (LOSS) 227,726 108,856 157,384 493,966
NONOPERATING REVENUES
Investment Earnings 4,810 (1,461) 963 4,312
Gain on Disposal of Assets - - 308 308
Total Nonoperating Revenues 4,810 (1,461) 1,271 4,620
CHANGE IN NET POSITION 232,536 107,395 158,655 498,586
Net Position - Beginning of Year 4,603,579 152,950 868,428 5,624,957 NET POSITION - END OF YEAR $ 4,836,115 $ 260,345 $ 1,027,083 $ 6,123,543
CITY OF NORCO
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
(148)
Fleet Benefits and Information
Management Insurance Management Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Interfund Services Provided $ 679,238 $ 574,655 $ 687,320 $ 1,941,213 Cash Payments to Suppliers (258,158) (442,977) (343,119) (1,044,254) Cash Payments to Employees for Services - (142,121) (165,146) (307,267) Net Cash Provided (Used) by Operating
Activities 421,080 (10,443) 179,055 589,692
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and Construction of Capital Assets (131,486) - (29,434) (160,920) Net Cash Used by Capital and
Related Financing Activities (131,486) - (29,434) (160,920)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Income 11,928 1,686 2,676 16,290
Net Cash Provided by Investing Activities 11,928 1,686 2,676 16,290
NET INCREASE (DECREASE) IN CASH AND
INVESTMENTS 301,522 (8,757) 152,297 445,062
Cash and Investments - Beginning of Year 3,438,614 1,565,351 816,683 5,820,648 CASH AND INVESTMENTS - END OF YEAR $ 3,740,136 $ 1,556,594 $ 968,980 $ 6,265,710
RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED (USED) BY
OPERATING ACTIVITIES
Operating Income (Loss) $ 227,726 $ 108,856 $ 157,384 $ 493,966 Adjustments to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) by
Operating Activities:
Amortization - - 7,544 7,544
Depreciation 199,166 - 9,684 208,850
(Increase) Decrease in Assets:
Accounts Receivable (3,951) - (12,880) (16,831)
Prepaids - - (3,235) (3,235)
Increase (Decrease) in Liabilities:
Accounts Payable and Accrued Liabilities (1,861) 13,945 20,558 32,642 Compensated Absences - (50,365) - (50,365)
Claims and Judgements - (82,879) - (82,879)
Net Cash Provided (Used) by Operating
Activities $ 421,080 $ (10,443) $ 179,055 $ 589,692
(149)
FIDUCIARY FUNDS
(150)
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF NORCO
CUSTODIAL FUNDS DESCRIPTIONS
JUNE 30, 2021
(151)
General Trust – To account for various deposits, etc. with the City from different groups.
Waste Management – To account for collections from citizens for solid waste by the City on behalf of Waste Management, Inc. and payments made by the City to Waste Management, Inc.
Community Facilities District 93-1 – To account for receipts of assessments from the Gateway Target Area and for the payment of debt service and administrative costs for the community facilities district. The bonds were issued in 1995 for the construction of certain public capital facilities necessary for development of the property in the District.
Community Facilities District 97-1 – To account for receipts of assessments from Norco Hills residences and for the payment of debt service and administrative costs for the community facilities district. The bonds were issued in 2000 for the construction of various infrastructure assets.
Community Facilities District 2001-1 – To account for receipts of assessments from Norco Ridge Ranch homes and for the payment of debt service and administrative costs for the community facilities district. The bonds were issued in 2002 for the acquisition of certain public facilities and the payment of certain environmental fees.
Community Facilities District 2002-1 – To account for receipts of assessments from KB Homes residences and for the payment of debt service and administrative costs for the community facilities district. The bonds were issued in 2003 for the construction of trail improvements and a traffic signal at 6th Street and California.
CITY OF NORCO
COMBINING STATEMENT OF FIDUCIARY NET POSITION
ALL CUSTODIAL FUNDS
JUNE 30, 2021
(152)
ASSETS
Cash and Investments
Cash and Investments with
Fiscal Agents
Receivables, Net:
Accounts
Interest
Due from Other Governments
Total Assets
LIABILITIES
Accounts payable
Deposits Payable
Total Liabilities
NET POSITION
Restricted for:
Debt service for special
assessment debt
Total Net Position
Community Community
General Waste Facilities Facilities
Trust Management District 93-1 District 97-1
$ 1,609,601 $ 76,225 $ - $ 565,297
- - - 228,690
32,090 538,723 - -
- - - 375
156 - - 11,778
$ 1,641,847 $ 614,948 $ - $ 806,140
$ 802,815 $ 536,073 $ - $ -
839,032 78,875 - -
1,641,847 614,948 - -
- - - 806,140
$ - $ - $ - $ 806,140
CITY OF NORCO
COMBINING STATEMENT OF FIDUCIARY NET POSITION (CONTINUED)
ALL CUSTODIAL FUNDS
JUNE 30, 2021
(153)
ASSETS
Cash and Investments
Cash and Investments with
Fiscal Agents
Receivables, Net:
Accounts
Interest
Due from Other Governments
Total Assets
LIABILITIES
Accounts payable
Deposits Payable
Total Liabilities
NET POSITION
Restricted for:
Debt service for special
assessment debt
Total Net Position
Community Community Total
Facilities Facilities Custodial
District 2001-1 District 2002-1 Funds
$ 2,267,968 $ 170,398 $ 4,689,489
1,502,964 - 1,731,654
- - 570,813
1,448 111 1,934
91,394 3,562 106,890
$ 3,863,774 $ 174,071 $ 7,100,780
$ - $ - $ 1,338,888
- - 917,907
- - 2,256,795
3,863,774 174,071 4,843,985
$ 3,863,774 $ 174,071 $ 4,843,985
CITY OF NORCO
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
ALL CUSTODIAL FUNDS
YEAR ENDED JUNE 30, 2021
(154)
ADDITIONS
Collections for Others
Investment Earnings (Loss)
Total Additions
DEDUCTIONS
Payment for collections to Waste Management
Administration Expenses
Payments on Special Assessment Debt:
Principal
Interest
Total Deductions
CHANGE IN NET POSITION
Net Position - Beginning of the Year, As Restated
NET POSITION - END OF THE YEAR
Community
General Waste Facilities
Trust Management District 93-1
$ - $ 6,224,474 $ -
- - (184)
- 6,224,474 (184)
- 6,224,474 -
- - 41
- - -
- - -
- 6,224,474 41
- - (225)
- - 225
$ - $ - $ -
CITY OF NORCO
COMBINING STATEMENT OF CHANGES IN FIDUCIARY
NET POSITION (CONTINUED)
ALL CUSTODIAL FUNDS
YEAR ENDED JUNE 30, 2021
(155)
ADDITIONS
Collections for Others
Investment Earnings (Loss)
Total Additions
DEDUCTIONS
Payment for collections to Waste Management
Administration Expenses
Payments on Special Assessment Debt:
Principal
Interest
Total Deductions
CHANGE IN NET POSITION
Net Position - Beginning of the Year, As Restated
NET POSITION - END OF THE YEAR
Community Community Community
Facilities Facilities Facilities
District 97-1 District 2001-1 District 2001-1
$ 477,083 $ 2,408,072 $ 124,312
133 5,643 263
477,216 2,413,715 124,575
- - -
41,534 82,492 19,174
305,000 995,000 69,917
119,527 1,183,850 38,393
466,061 2,261,342 127,484
11,155 152,373 (2,909)
794,985 3,711,401 176,980
$ 806,140 $ 3,863,774 $ 174,071
CITY OF NORCO
COMBINING STATEMENT OF CHANGES IN FIDUCIARY
NET POSITION (CONTINUED)
ALL CUSTODIAL FUNDS
YEAR ENDED JUNE 30, 2021
(156)
ADDITIONS
Collections for Others
Investment Earnings (Loss)
Total Additions
DEDUCTIONS
Payment for collections to Waste Management
Administration Expenses
Payments on Special Assessment Debt:
Principal
Interest
Total Deductions
CHANGE IN NET POSITION
Net Position - Beginning of the Year, As Restated
NET POSITION - END OF THE YEAR
Total
Custodial
Funds
$ 9,233,941
5,855
9,239,796
6,224,474
143,241
1,369,917
1,341,770
9,079,402
160,394
4,683,591
$ 4,843,985
(157)
STATISTICAL SECTION
(158)
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF NORCO, CALIFORNIA
DESCRIPTION OF STATISTICAL SECTION CONTENTS
JUNE 30, 2021
(159)
This part of the City of Norco’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.
Contents Pages
Financial Trends 142
These tables contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.
Revenue Capacity 152
These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax.
Debt Capacity 156
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.
Demographic and Economic Information 164
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.
Operating Information 168
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.
CITY OF NORCO
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(160)
2012 2013 2014 2015 2016
Governmental activities
Invested in capital assets, net of related debt $ 172,040,285 $ 173,830,963 $ 175,021,256 $ 173,699,189 $ 176,622,650 Restricted 15,783,060 11,708,483 14,063,524 30,816,790 30,724,769 Unrestricted (145,491) 3,873,573 4,748,301 248,067 2,515,519 Total governmental activities net assets $ 187,677,854 $ 189,413,019 $ 193,833,081 $ 204,764,046 $ 209,862,938 Business-type activities
Invested in capital assets, net of related debt $ 46,718,775 $ 46,023,517 $ 32,343,900 $ 34,845,725 $ 32,641,357 Restricted 1,493,069 1,505,296 1,439,385 1,450,167 1,503,178 Unrestricted (4,191,150) (1,206,137) 13,165,677 14,549,779 20,575,188 Total business-type activities net assets $ 44,020,694 $ 46,322,676 $ 46,948,962 $ 50,845,671 $ 54,719,723 Primary Government
Invested in capital assets, net of related debt $ 218,759,060 $ 219,854,480 $ 207,365,156 $ 208,544,914 $ 209,264,007 Restricted 17,276,129 13,213,779 15,502,909 32,266,957 32,227,947 Unrestricted (4,336,641) 2,667,436 17,913,978 14,797,846 23,090,707 Total primary government net assets $ 231,698,548 $ 235,735,695 $ 240,782,043 $ 255,609,717 $ 264,582,661 Source: City's financial statements
Fiscal Year
CITY OF NORCO
NET POSITION BY COMPONENT (CONTINUED)
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(161)
(Continued)
2017 2018 2019 2020 2021
$ 174,442,174 $ 174,890,993 $ 176,345,781 $ 177,143,786 $ 176,797,895 31,091,357 30,074,012 29,152,904 22,301,118 21,842,280
3,194,792 (1,296,563) 3,061,188 13,797,616 20,048,961
$ 208,728,323 $ 203,668,442 $ 208,559,873 $ 213,242,520 $ 218,689,136 $ 31,655,305 $ 32,636,095 $ 38,385,618 $ 32,451,604 $ 33,381,504 1,712,000 1,476,331 2,483,441 137,489 26,475
24,802,130 22,717,620 20,722,463 31,586,101 34,373,885
$ 58,169,435 $ 56,830,046 $ 61,591,522 $ 64,175,194 $ 67,781,864 $ 206,097,479 $ 207,527,088 $ 214,731,399 $ 209,595,390 $ 210,179,399 32,803,357 31,550,343 31,636,345 22,438,607 21,868,755
27,996,922 21,421,057 23,783,651 45,383,717 54,422,846
$ 266,897,758 $ 260,498,488 $ 270,151,395 $ 277,417,714 $ 286,471,000 Fiscal Year
CITY OF NORCO
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(162)
2012 2013 2014 2015 2016
Expenses
Governmental activities:
General government $ 2,047,480 $ 3,186,491 $ 3,804,607 $ 3,970,788 $ 4,546,424 Public safety 9,482,494 8,523,623 8,508,710 8,943,161 9,570,143 Public works 4,389,492 3,954,013 3,628,672 3,769,407 4,655,515 Community development 5,893,093 615,851 800,996 756,389 1,276,946 Culture & leisure 2,421,643 2,390,293 2,252,157 2,252,339 2,449,518 Interest in long-term debt 842,156 - - - -
Loss on sale of land held for resale - - - - -
Total governmental activities expenses 25,076,358 18,670,271 18,995,142 19,692,084 22,498,546 Business-type activities:
Water 9,917,049 9,259,377 9,592,836 9,138,304 9,673,588 Sewer 5,309,232 4,858,832 5,131,713 5,700,595 6,315,558 Total business-type activities expenses 15,226,281 14,118,209 14,724,549 14,838,899 15,989,146 Total primary government expenses $ 40,302,639 $ 32,788,480 $ 33,719,691 $ 34,530,983 $ 38,487,692 Program Revenues
Governmental activities:
Charges for services:
General government $ 1,256,248 $ 2,244,812 $ 2,121,089 $ 1,989,162 $ 2,069,324 Public safety 695,153 766,447 766,645 812,963 855,169
Public works 832,620 806,158 855,941 878,190 938,429
Community development 511,400 597,494 641,982 758,593 940,048 Culture & leisure 634,717 725,272 772,172 734,141 756,341 Operating grants and contributions 3,062,424 1,657,693 1,866,913 1,832,271 1,596,119 Capital grants and contributions 83,834 2,504,159 5,068,039 1,402,527 5,064,800 Total governmental activities program revenues 7,076,396 9,302,035 12,092,781 8,407,847 12,220,230 Business-type activities:
Charges for services:
Water 9,408,360 9,915,098 9,808,472 8,960,772 8,353,699 Sewer 4,951,539 5,466,709 5,546,893 5,857,823 6,296,636 Operating grants and contributions - 28,481 - - -
Capital grants and contributions 902,597 1,264,389 825,000 - 4,350,067 Total business-type activities program revenues 15,262,496 16,674,677 16,180,365 14,818,595 19,000,402 Total program government program revenues $ 22,338,892 $ 25,976,712 $ 28,273,146 $ 23,226,442 $ 31,220,632 Net(Expense)/Revenue
Governmental activities $ (17,999,962) $ (9,368,236) $ (6,902,361) $ (11,284,237) $ (10,278,316) Business-type activities 36,215 2,556,468 1,455,816 (20,304) 3,011,256 $ (17,963,747) $ (6,811,768) $ (5,446,545) $ (11,304,541) $ (7,267,060) Source: City's financial statements
Fiscal Year
CITY OF NORCO
CHANGES IN NET POSITION (CONTINUED)
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(163)
(Continued)
2017 2018 2019 2020 2021
$ 5,060,194 $ 5,164,710 $ 5,260,115 $ 5,752,506 $ 6,590,791 9,698,034 10,585,952 10,850,324 11,653,805 11,842,671
4,631,223 4,934,050 5,669,159 5,934,482 5,167,004
1,487,998 1,624,009 1,602,171 1,546,406 2,110,070
2,640,415 2,573,716 2,726,047 3,236,433 3,000,679
- - - - -
26,630 - - - -
23,544,494 24,882,437 26,107,816 28,123,632 28,711,215
9,209,912 11,075,924 10,688,780 12,699,537 11,325,678
5,915,756 6,786,370 7,222,648 7,134,484 6,397,952
15,125,668 17,862,294 17,911,428 19,834,021 17,723,630
$ 38,670,162 $ 42,744,731 $ 44,019,244 $ 47,957,653 $ 46,434,845 $ 2,127,348 $ 2,302,669 $ 2,396,727 $ 2,417,671 $ 2,180,587 891,368 927,629 1,011,589 1,005,055 1,088,710
927,983 929,602 1,231,104 1,148,038 933,850
1,146,162 1,094,604 1,309,354 1,217,777 1,520,456
721,995 756,965 759,020 529,898 230,472
1,438,753 1,804,315 2,251,013 2,113,841 2,407,654
1,417,227 2,040,545 4,457,879 2,007,911 147,472
8,670,836 9,856,329 13,416,686 10,440,191 8,509,201
11,102,037 12,144,054 12,974,480 13,282,918 13,660,048
7,065,681 7,491,015 8,824,907 8,324,845 7,469,592
- - - - -
- - - 122,408 12,599
18,167,718 19,635,069 21,799,387 21,730,171 21,142,239
$ 26,838,554 $ 29,491,398 $ 35,216,073 $ 32,170,362 $ 29,651,440 $ (14,873,658) $ (15,026,108) $ (12,691,130) $ (17,683,441) $ (20,202,014) 3,042,050 1,772,775 3,887,959 1,896,150 3,418,609
$ (11,831,608) $ (13,253,333) $ (8,803,171) $ (15,787,291) $ (16,783,405) Fiscal Year
CITY OF NORCO
CHANGES IN NET POSITION (CONTINUED)
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(164)
General Revenues and Other Changes in
Net Position
Governmental activities: 2012 2013 2014 2015 2016
Taxes:
Property tax, levied for general purpose $ 1,384,241 $ 1,898,467 $ 1,588,228 $ 1,739,484 $ 1,656,163 Property tax, Redevelopment Agency
tax increment 7,235,391 - - - -
Transient occupancy tax 223,674 257,277 295,641 427,260 519,548 Franchise tax 1,034,701 1,021,833 1,056,967 1,221,453 1,334,588 Sales tax in lieu 1,068,683 1,157,793 1,381,708 1,409,297 1,213,148 Motor vehicle in lieu tax 1,970,332 1,974,292 2,040,184 2,138,532 2,258,119 Intergovernmental - Sales tax 3,515,779 3,942,554 4,308,901 4,603,115 5,613,795 Public service taxes 281,232 320,569 331,386 361,320 360,712 Gain/(Loss) on sale of capital assets - - - 190 110
Other taxes 3,172 - - - -
Unrestricted investment earnings 186,767 22,418 30,844 35,902 69,619 Contributions from other agency - - - 53,809 -
Other 263,996 - - - -
Intergovernmental 35,555 219,175 16,688 140,930 124,047 Extraordinary Item - Gain on Redevelopment
Agency Dissolution 50,466,374 - - - -
Special Item - Transfer of Assets to Housing
Successor Agency - - - 17,767,484 -
Special Item - Sale of Donated Item - - - 3,086,508 -
Transfers 272,337 289,023 271,876 276,652 276,568
Total governmental activities 67,942,234 11,103,401 11,322,423 33,261,936 13,426,417 Business-type activities:
Unrestricted investment earnings 84,540 34,537 74,856 148,249 619,897 Other - - - - -
Special Item - Sale of Donated Item - - - 6,778,143 -
Transfers (272,337) (289,023) (271,876) (276,652) (276,568) Total business-type activities (187,797) (254,486) (197,020) 6,649,740 343,329 Total primary government $ 67,754,437 $ 10,848,915 $ 11,125,403 $ 39,911,676 $ 13,769,746 Change in Net Position
Governmental activities $ 49,942,272 $ 1,735,165 $ 4,420,062 $ 21,977,699 $ 3,148,102 Business-type activities (151,582) 2,301,982 1,258,796 6,629,436 3,354,585 Total primary government $ 49,790,690 $ 4,037,147 $ 5,678,858 $ 28,607,135 $ 6,502,687 Source: City's financial statements
Fiscal Year
CITY OF NORCO
CHANGES IN NET POSITION (CONTINUED)
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
(165)
(Continued)
2017 2018 2019 2020 2021
$ 4,062,986 $ 4,364,143 $ 4,703,051 $ 5,071,222 $ 5,157,673 - - - - -
561,766 586,369 609,036 615,989 741,248
1,400,636 1,561,383 1,674,490 1,751,200 1,863,816
- - - - -
12,124 14,246 12,990 21,419 20,216
6,837,653 7,188,921 9,359,520 13,173,182 16,460,577
363,347 401,258 399,734 413,789 518,358
- - - - -
- - - - -
100,009 252,510 445,846 564,198 38,841
- - - - -
- - - - -
125,420 125,937 119,690 496,885 589,697
- - - - -
- - - - -
- - - - -
275,102 258,204 258,204 258,204 258,204
13,739,043 14,752,971 17,582,561 22,366,088 25,648,630
682,764 797,610 1,131,721 945,726 162,751
- - - - -
- - - - -
(275,102) (258,204) (258,204) (258,204) (258,204)
407,662 539,406 873,517 687,522 (95,453)
$ 14,146,705 $ 15,292,377 $ 18,456,078 $ 23,053,610 $ 25,553,177 $ (1,134,615) $ (273,137) $ 4,891,431 $ 4,682,647 $ 5,446,616 3,449,712 2,312,181 4,761,476 2,583,672 3,323,156
$ 2,315,097 $ 2,039,044 $ 9,652,907 $ 7,266,319 $ 8,769,772 Fiscal Year
CITY OF NORCO
FUND BALANCES
GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(166)
2012 2013 2014 2015 2016
General Fund
Nonspendable $ - $ 5,444 $ - $ 2,883,058 $ 3,746,499
Restricted 2,723,125 3,560,200 3,923,015 1,725,254 229,659 Committed - 685,279 - - -
Unassigned - 771,477 2,238,434 7,841,852 10,083,161
Total general fund 2,723,125 5,022,400 6,161,449 12,450,164 14,059,319 Housing Successor Agency
Restricted - - - 17,799,129 17,648,086
Total housing successor agency - - - 17,799,129 17,648,086 All Other Governmental Funds
Nonspendable: 3,750 3,750 3,750 - 6,000
Restricted:
Public Safety - - - - -
Streets and Highways 3,564,388 3,315,085 3,902,507 4,886,148 4,137,649 Community and Economic
Development 48,600 79,788 111,247 95,441 138,391
Culture and Leisure - - - - -
Debt service - - - - -
Committed:
Emergencies 487,585 378,013 498,231 - -
Assigned:
General Government 1,510,807 1,009,477 1,510,554 - -
Public Safety 538,650 618,057 562,135 591,096 608,091
Streets and Highways 3,805,888 1,949,488 2,939,221 3,041,586 3,579,381 Culture and Leisure 937,095 663,896 1,166,786 767,184 632,122 Unassigned:
Public Safety - - - - -
Streets and Highways (45,807) (33,968) (15,004) (357,529) (17,873) Community and Economic
Development - - - - -
Total all other governmental funds 10,850,956 7,983,586 10,679,427 9,023,926 9,083,761 Total all governmental funds $ 13,574,081 $ 13,005,986 $ 16,840,876 $ 39,273,219 $ 40,791,166 Source: City's financial statements
Fiscal Year
CITY OF NORCO
FUND BALANCES (CONTINUED)
GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(167)
(Continued)
2017 2018 2019 2020 2021
$ 3,634,919 $ 3,404,066 $ 2,591,357 $ 2,459,280 $ 2,325,075 528,820 671,779 133,326 124,578 115,657
- - 7,527,137 4,614,689 9,925,562
11,250,211 11,718,584 9,877,022 17,455,468 19,949,630
15,413,950 15,794,429 20,128,842 24,654,015 32,315,924
17,461,190 17,303,845 17,172,128 17,060,012 16,778,372
17,461,190 17,303,845 17,172,128 17,060,012 16,778,372
- - - 2,500 2,500
- - 757,999 730,431 693,301
4,009,389 2,818,550 4,640,824 4,046,002 3,845,515
147,822 133,742 142,050 656,177 216,641
- - 823,111 157,290 683,284
- - - - -
- - - - -
- - - - -
661,499 680,053 - - -
3,875,674 3,813,411 - - -
622,612 757,526 - - -
(1,314) - - - -
(26,054) (47,420) (222,280) (35,528) (38,811)
- (55,288) (5,428) (374,396) 0
9,289,628 8,100,574 6,136,276 5,182,476 5,402,430
$ 42,164,768 $ 41,198,848 $ 43,437,246 $ 46,896,503 $ 54,496,726 Fiscal Year
CITY OF NORCO
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(168)
2012 2013 2014 2015 2016
Revenues
Taxes $ 17,200,037 $ 11,174,643 $ 11,606,683 $ 12,536,053 $ 13,599,492 Assessments 752,370 738,771 769,133 801,315 776,231
Licenses and permits 505,630 528,236 518,126 556,985 670,979 Fines and forfeitures 410,926 363,652 408,066 439,590 430,596 Development fees 20,500 158,983 23,571 270,977 250,418
Intergovernmental 2,651,672 3,590,364 6,185,123 1,910,287 2,238,833 Charges for services 1,520,149 1,620,822 2,889,825 2,641,613 2,962,066 Investment earnings and lease income 469,871 554,081 526,069 539,448 680,581 Reimbursements 101,061 79,114 115,286 13,281 127,277
Contributions from property owners 5,122 - - - -
Other 632,339 1,300,567 51,368 196,275 153,021
Total revenues 24,269,677 20,109,233 23,093,250 19,905,824 21,889,494 Expenditures
Current:
General government 3,258,192 3,442,691 3,719,499 3,828,322 4,396,554 Public safety 9,225,606 8,389,746 8,314,657 8,807,419 9,339,313 Public works 3,475,972 6,244,862 4,305,486 2,628,850 4,438,203 Community and economic development 1,754,664 582,154 830,309 790,798 1,251,035 Culture and leisure 1,987,381 2,107,965 2,217,201 2,548,736 1,871,207 Pass through payments 3,929,764 - - - -
ERAF payment - - - - -
Capital outlay - - - - 805,000
Debt service:
Principal - - - - -
Interest 2,526,471 - - - -
Advance refunding escrow - - - - -
Bond issuance costs - - - - -
Total expenditures 26,158,050 20,767,418 19,387,152 18,604,125 22,101,312 Excess(deficiency) of revenues
over(under) expenditures (1,888,373) (658,185) 3,706,098 1,301,699 (211,818) Other Financing Sources (Uses)
Proceeds from the sale of property - - - - -
Transfers in 4,085,718 854,830 871,061 355,571 380,571
Transfers out (3,626,669) (764,740) (742,269) (78,919) (104,003) Bond/Loan Proceeds - - - - -
Payment to refunded bond escrow - - - - -
Other - - - - -
Total other financing sources (uses) 459,049 90,090 128,792 276,652 276,568 Special Item
Transfer of assets to successor housing agency - - - 17,767,484 - Sale of donated assets - - - 3,086,508 -
- - - 20,853,992 -
Extraordinary Item
Gain (Loss) on Redevelopment
Agency Dissolution (38,387,912) - - - -
Net change in fund balances $ (1,429,324) $ (568,095) $ 3,834,890 $ 4,664,859 $ 64,750 Debt service as a percentage
of noncapital expenditures 16.89% 0.00% 0.00% 0.00% 0.00% Source: City's financial statements
Fiscal Year
CITY OF NORCO
CHANGES IN FUND BALANCES (CONTINUED)
GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(169)
(Continued)
2017 2018 2019 2020 2021
$ 13,923,344 $ 14,861,023 $ 17,592,048 $ 21,847,687 $ 25,769,374 736,112 703,369 698,499 751,608 779,905
789,382 750,245 946,402 795,991 1,279,186
346,048 499,446 497,029 513,918 727,315
846,664 178,282 2,014,321 493,303 62,717
1,262,117 2,883,189 3,132,740 3,971,705 2,849,251
3,098,643 2,976,824 3,311,339 3,074,413 2,771,734
800,900 1,042,306 1,429,531 1,354,353 409,776
- 71,432 10,504 196,165 11,263
- - - - -
220,160 263,294 362,391 203,238 123,299
22,023,370 24,229,410 29,994,804 33,202,381 34,783,820
4,839,346 5,155,987 5,464,926 6,052,709 6,593,217
9,559,983 10,526,624 11,037,921 11,706,532 11,440,255
3,071,423 5,442,522 7,957,631 6,466,151 4,248,556
1,408,931 1,633,480 1,641,538 1,570,339 2,072,422
2,018,557 2,649,142 2,431,862 2,500,633 2,435,751
- - - - -
- - - - -
26,630 45,779 - 1,755,564 1,454,185
- - - - -
- - - - -
- - - - -
- - - - -
20,924,870 25,453,534 28,533,878 30,051,928 28,244,386
1,098,500 (1,224,124) 1,460,926 3,150,453 6,539,434
- - - 10,600 802,585
479,281 890,498 432,466 377,520 258,204
(204,179) (632,294) (174,262) (79,316) -
- - 519,268 - -
- - - - -
- - - - -
275,102 258,204 777,472 308,804 1,060,789
- - - - -
- - - - -
- - - - -
- - - - -
$ 1,373,602 $ (965,920) $ 2,238,398 $ 3,459,257 $ 7,600,223
0.00% 0.00% 0.00% 0.00% 0.00%
Fiscal Year
CITY OF NORCO
ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
(IN THOUSANDS)
(170)
Fiscal Total
Year Total Taxable Direct
Ended Secured Unsecured Assessed Tax
June 30, Property Property Value Rate
2012 $ 2,450,112 94,059 2,544,171 1.00000%
2013 2,461,226 69,942 2,531,168 1.00000%
2014 2,552,367 67,135 2,619,502 1.00000%
2015 2,683,938 63,072 2,747,010 1.00000%
2016 2,837,928 63,889 2,901,817 1.00000%
2017 2,944,477 70,594 3,015,071 1.00000%
2018 3,077,573 72,189 3,149,762 1.00000%
2019 3,267,723 81,622 3,349,345 1.00000%
2020 3,447,467 78,050 3,525,517 1.00000%
2021 3,619,573 83,988 3,703,561 1.00000%
Source: Riverside County Auditor Controller
CITY OF NORCO
DIRECT AND OVERLAPPING PROPERTY TAX RATES
LAST TEN FISCAL YEARS
(RATE PER $100 OF ASSESSED VALUE)
(171)
City Direct Rates Overlapping Rates
Corona/Norco
Unified Metro
Fiscal Basic Total School Water
Year Rate Direct District District
2012 1.00000% 1.00000% 0.06614% 0.00370%
2013 1.00000% 1.00000% 0.06543% 0.00350%
2014 1.00000% 1.00000% 0.06844% 0.00350%
2015 1.00000% 1.00000% 0.06473% 0.00350%
2016 1.00000% 1.00000% 0.08540% 0.00350%
2017 1.00000% 1.00000% 0.09416% 0.00350%
2018 1.00000% 1.00000% 0.08313% 0.00350%
2019 1.00000% 1.00000% 0.09034% 0.00350%
2020 1.00000% 1.00000% 0.09387% 0.00350%
2021 1.00000% 1.00000% 0.90340% 0.00350%
Source: Riverside County Office of Auditor-Controller
CITY OF NORCO
PRINCIPAL PROPERTY TAX PAYERS
CURRENT YEAR AND NINE YEARS AGO
(172)
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Value Rank Value Value Rank Value
CRPF IV HCD $ 47,652,480 1 1.29%
LDK Norco 37,547,111 2 1.01%
Norco Corona Associates 20,344,070 3 0.55%
Target Corporation 17,123,716 4 0.46%
Yihua International Investment 16,719,874 5 0.45% 12,531,319 2 0.49% H and H Properties 15,525,087 6 0.42%
Grayburn Properties Inc 13,988,340 7 0.38% 9,877,000 3 0.39% Life Storage LP 13,122,118 8 0.35%
S R Machining Properties 12,667,504 9 0.34%
Balboa Management Group LLC 11,300,556 10 0.31%
Dayton Hudson Corp 12,765,716 1 0.50%
Heritage Park Apartments 9,472,445 4 0.37%
ASP Realty Inc 9,430,774 5 0.37%
140 Hidden Valley Parkway 8,490,000 6 0.33%
Norco California Assembly Hall Jehov Wit 8,425,879 7 0.33% New Beginnings Comm Church Assembly 7,696,764 8 0.30%
Ultima Tech Inc 7,357,689 9 0.29%
General Electric Credit Equities 7,298,523 10 0.29%
$ 205,990,856 5.56% $ 93,346,109 3.67%
Source: HDL 20-21 Property data - Preliminary Property Tax Reports Top ten property taxpayers
2021 2012
CITY OF NORCO
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
(173)
Fiscal Collected within the
Year Taxes Levied Fiscal Year of the Levy Collections Total Collections to Date Ended for the Percentage in Subsequent Percentage
June 30, Fiscal Year Amount of Levy Years Amount of Levy 2012 1,124,323 1,036,747 92.2% 72,282 1,109,029 98.6%
2013 1,138,081 1,070,527 94.1% 61,555 1,132,082 99.5%
2014 1,178,361 1,127,309 95.7% 51,578 1,178,887 100.0%
2015 1,237,395 1,192,560 96.4% 46,470 1,239,030 100.1%
2016 1,290,343 1,245,895 96.6% 37,237 1,283,132 99.4%
2017 1,332,220 1,298,564 97.5% 34,062 1,332,626 100.0%
2018 1,378,552 1,346,180 97.7% 32,572 1,378,752 100.0%
2019 1,455,419 1,426,216 98.0% 42,058 1,468,274 100.9%
2020 1,539,793 1,490,634 96.8% 35,406 1,526,040 99.1%
2021 1,566,020 1,528,417 97.6% 42,088 1,570,505 100.3%
Source: Riverside County Office of Auditor-Controller
Note: The amounts collected in the subsequent years column reflects a combination of collections from multiple prior fiscal years and cannot be separated readily for the purpose of this schedule. Also, the taxes collected during the different fiscal years includes supplemental taxes that may not have been picked up in the original levy. For these reasons, the collection percentage for the various fiscal years is exceeding the amount levied by more than 100%.
CITY OF NORCO
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS, EXCEPT PER CAPITA)
(174)
Business-Type Activities
Speical Term Term Total
Fiscal Capital Assessment Loan Capital Loan Primary
Year Leases Bonds Payable Bonds Leases Payable Government 2012 $ 30 45,190 545 36,767 803 545 38,145
2013 20 44,260 379 36,138 676 379 37,213
2014 8 43,185 291 35,485 548 291 36,332
2015 - 42,050 199 34,801 787 199 35,787
2016 - 40,837 102 34,093 3,431 102 37,626
2017 - 39,519 - 33,354 5,585 - 38,939
2018 - 33,079 - 32,585 6,542 - 39,127
2019 - 30,735 - 31,777 6,446 - 38,223
2020 - 29,449 - 44,239 6,175 - 50,414
2021 - 28,079 - 36,120 5,884 - 70,083
Note: Details regarding the City's outstanding debt can be found in the notes to the City's financial statements. **data not available
1 U.S. Department of Commerce, Bureau of Economic Analysis for Riverside County Governmental Activities
CITY OF NORCO
RATIOS OF OUTSTANDING DEBT BY TYPE (CONTINUED)
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS, EXCEPT PER CAPITA)
(175)
Percentage Percentage
of Personal of Assessed Per
Capita Valuation Capita1
6% 1.50% 1,410
5% 1.47% 1,375
5% 1.39% 1,367
5% 1.30% 1,322
10% 1.30% 1,399
** 1.29% 1,435
** 1.24% 1,459
** 1.14% 1,436
** 1.43% 1,829
** 1.89% 2,634
CITY OF NORCO
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS, EXCEPT PER CAPITA)
(176)
Net Percentage of
General Debt General Actual Taxable
Fiscal Obligation Service Bonded Value of Per
Year Bonds (1) Reserve Debt Property Capita(2)
2012 $ - $ - $ - 0.00% $ -
2013 - - - 0.00% -
2014 - - - 0.00% -
2015 - - - 0.00% -
2016 - - - 0.00% -
2017 - - - 0.00% -
2018 - - - 0.00% -
2019 - - - 0.00% -
2020 - - - 0.00% -
2021 - - - 0.00% -
(1) The City has no general obligation bonded debt for last ten fiscal years. (2) See population data in schedule of "Demographic and Economics Statistics".
Note: Details regarding the City's outstanding debt can be found in the notes to the City's financial statements.
CITY OF NORCO
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
JUNE 30, 2021
(177)
2020-21 Assessed Valuation: $ 3,703,617,466
Direct and Overlapping Tax and Assessment Debt: % Applicable (1) Debt Metropolitan Water District 0.113 % $ 30,318
Riverside City Community College District 3.077 9,516,331 Alvord Unified School District 0.002 4,108
Corona-Norco Unified School District 9.185 47,187,796
City of Norco 100.000 -
City of Norco Community Facilities District No. 97-1 100.000 3,630,000 City of Norco Community Facilities District No. 2001-1 100.000 23,495,000 City of Norco Community Facilities District No. 2002-1 100.000 953,888 Total Direct and Overlapping Tax and Assessment Debt $ 84,817,441 Overlapping General Fund Debt:
Riverside County General Fund Obligations 1.182 % $ 8,481,154 Riverside County Pension Obligations 1.182 10,420,217
Western Municipal Water District Certificates of Participation 3.627 247,188 Corona-Norco Unified School District Certificates of Participation 9.185 2,179,469 Total Overlapping General Fund Debt $ 21,328,028
Overlapping Tax Increment Debt (Successor Agencies): 0.076 - 99.983 % $ 64,486,535 Total Direct Debt $ -
Total Overlapping Debt $ 170,632,004
Combined Total Debt $ 170,632,004 (2)
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.
Qualified Zone Academy Bonds are included based on principal due at maturity.
Ratios to 2020-21 Assessed Valuation:
Total Direct and Overlapping Tax and Assessment Debt 2.29% Total Direct Debt 0.00%
Combined Total Debt 4.61%
Ratios to Redevelopment Incremental Valuation ($2,112,720,186):
Total Overlapping Tax Increment Debt 3.05%
Source: Avenu Insights & Analytics
CITY OF NORCO
LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS)
(178)
2012 2013 2014 2015
Debt limit $ 379,675 $ 392,925 $ 412,052 $ 412,052
Total net debt applicable to limit - - - -
Legal debt margin $ 379,675 $ 392,925 $ 412,052 $ 412,052 Total net debt applicable to the limit
as a percentage of debt limit 0.00% 0.00% 0.00% 0.00%
Source: City Finance Department
(1) The City has no general obligation bonded debt for last ten fiscal years.
Fiscal Year
(1)
CITY OF NORCO
LEGAL DEBT MARGIN INFORMATION (CONTINUED)
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS)
(179)
2016 2017 2018 2019 2020 2021
$ 452,261 $ 452,261 $ 472,464 $ 502,402 $ 528,828 $ 555,534 - - - - - -
$ 452,261 $ 452,261 $ 472,464 $ 502,402 $ 528,828 $ 555,534
0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Assessed value $ 3,703,561
Debt limit (15% of assessed value) 555,534
Debt applicable to limit:
General obligation bonds -
Less: Amount set aside for
repayment of general obligation debt -
Total net debt applicable to limit -
Legal debt margin $ 555,534
CITY OF NORCO
PLEDGED-REVENUE COVERAGE
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS)
(180)
Utility Less: Net
Fiscal Service Operating Available
Year Charges Expenses(1) Revenue Principal Interest Coverage 2012 $ 14,360 $ 11,239 $ 3,121 $ 620 $ 1,996 1.19
2013 15,444 10,093 5,351 645 1,971 2.05
2014 15,355 10,492 4,863 670 1,945 1.86
2015 14,819 10,459 4,360 700 1,917 1.67
2016 14,650 11,474 3,176 725 1,889 1.21
2017 18,168 10,389 7,779 755 1,858 2.98
2018 19,635 12,974 6,661 785 1,822 2.56
2019 21,799 12,770 9,029 825 1,782 3.46
2020 21,172 13,996 7,176 870 1,740 2.75
2021 21,130 12,957 8,173 1,010 1,605 3.13
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) Operating expenses do not include depreciation, or amortization expenses. (2) The City is not liable for Special Assessment District or Community Facility District defaults; collections and remittances are accounted in an agency fund.
(3) The Bonds are limited obligation of the Successor Agency. (4) The Dept. of Finance approves the Recognized Obligation Payment Schedule, and the city receives payments from County of Riverside beginning fiscal year 2012.
Utility Revenue Bonds
Debt Service
CITY OF NORCO
PLEDGED-REVENUE COVERAGE (CONTINUED)
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS)
(181)
Special Redevelopment
Assessment Property
Collections Principal Interest Coverage Tax Principal Interest Coverage $ 3,314 $ 855 $ 2,166 1.10 $ 7,084 (4) $ 2,150 $ 2,526 1.51 3,217 930 2,131 1.05 7,592 (4) 2,240 4,927 1.06
3,161 1,386 2,011 0.93 7,001 (4) 2,335 4,823 0.98
3,307 1,134 1,977 1.06 6,781 (4) 2,205 3,537 1.18
3,370 1,213 1,932 1.07 7,251 (4) 2,535 4,222 1.07
3,220 1,319 1,882 1.01 7,243 (4) 2,915 4,130 1.03
3,344 1,419 1,371 1.20 6,999 (4) 2,880 3,701 1.06
3,014 2,345 1,447 0.79 6,770 (4) 2,950 3,169 1.11
2,883 1,286 1,388 1.08 6,044 (4) 2,990 3,040 1.00
3,009 1,370 1,342 1.11 6,644 (4) 3,460 2,725 1.07
Special Assessment Bonds(2) Successor Agency Bonds (3)
Debt Service Debt Service
CITY OF NORCO
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN CALENDAR YEARS
(182)
Personal Per Capita
Estimated Income Personal School Unemployment
Year Population(1) (in thousands)(2) Income(3) Enrollment(4) Rate(5) 2012 27,053 668,000 79,807 53,424 10
2013 27,063 685,794 81,359 53,522 9
2014 26,582 711,000 85,142 53,816 7
2015 27,063 767,453 88,051 53,618 6
2016 26,896 823,340 87,067 53,251 5
2017 27,143 ** ** 53,345 5
2018 26,809 ** ** 53,129 4
2019 26,610 ** ** 53,002 4
2020 27,564 ** ** 53,120 4
2021 26,604 ** ** 52,557 5
Sources:
(1) State Department of Finance, Demographic Research Unit (2) Estimated based on "Per Capita Personal Income".
(3) U.S. Department of Commerce, Bureau of Economic Analysis for Riverside County (4) Enrollment data for Corona Norco Unified School District obtained from the California State Department of Education. (5) State Employment Development Department, Labor Market Information Division. ** data not available
CITY OF NORCO
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
(183)
2021 2012
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment(1) Employees Rank Employment(1) Corona-Norco Unified School District 5,478 1 36.61% 4,633 1 33.82% Naval Surface Warfare Center 1,895 2 12.67% 1,300 2 9.49% California Rehabilitation Center 1,221 3 8.16% 1,214 3 8.86% Riverside Community College 557 4 3.72% 369 4 2.69%
Quick Crete Products Corp. 185 5 1.24% 140 6 1.02%
Target Stores #736 185 5 1.24% 235 5 1.72%
Winco Foods, LLC 114 7 0.76%
Hemborg Ford, Inc. 110 8 0.74% 93 9
Stater Bros. Markets #199 103 9 0.69%
International E-Z Up, Inc. 99 10 0.66% 130 7 0.95%
Computer Science Corp (formerly DynCorp) 112 8 0.82%
Avid Identification Systems, Inc. 85 10 0.62%
Total 9,947 66.48% 8,311 59.99%
Source: Employment information obtained from State Employment Development Department, Labor Market Information Division.
Hinderliter, De Llamas & Assoc.
CITY OF NORCO
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES
BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
(184)
2012 2013 2014 2015 2016
Function/Program
General government
Administration 1 1 1 1 1
City Clerk 2 2 2 2 2
Fiscal & Support Svcs. 12 11 10 10 11
Human Resources 1 1 1 1 1
Public Safety
Police (Civilian) 1 1 1 1 1
Fire - - - - -
Code Enforcement 1 - 1 1 1
Animal Control 4 4 3 3 3
Public Works
Maintenance 14 15 15 14 13
Culture and leisure
Parks & Recreation 7 7 8 8 8
Community development
Planning 2 2 2 2 2
Engineering 1 1 1 2 2
Building 2 2 2 2 3
Economic development - - - - -
Total 48 47 47 47 48
Source: City's annual adopted budgets
Full-time Equivalent Employees as of June 30
CITY OF NORCO
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES
BY FUNCTION/PROGRAM (CONTINUED)
LAST TEN FISCAL YEARS
(185)
2017 2018 2019 2020 2021
2 2 2 3 2
2 2 2 2 3
12 12 12 12 10
1 1 1 1 1
1 1 1 1 1
- 0 0 0 0
1 1 1 1 2
2 3 3 3 4
12 15 15 15 18
10 10 10 10 14
2 2 2 2 2
3 3 3 3 3
3 3 3 3 3
- - - - -
51 55 55 56 63
Full-time Equivalent Employees as of June 30
CITY OF NORCO
OPERATING INDICATORS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
(186)
2012 2013 2014 2015 2016
Police
UCR Crime index total 684 659 628 709 752
Traffic collisions 230 480 528 556 603
Traffic violations 1,092 729 1,388 2,436 1,869
Fire
Total number of responses 1,996 (1) 2,562 1,996 2,287 2,419 Fires extinguished 60 (2) 212 64 (3) 53 57
Water
Number of service connections 7,566 7,471 7,451 7,471 7,475 Average daily consumption (in mil. of gallons) 8 8 8 8 5 Max. daily (groundwater wells) capacity (in mil. of gallons) 8 8 8 8 8 Max. daily import capacity (in mil. of gallons) 12 12 12 12 12 Storage capacity (in mil. of gallons) 11 11 11 11 11
Sewer
Number of sewer connections 6,826 6,876 6,866 6,897 6,913 Average daily treatment (in mil. of gallons) 2 2 2 2 2
Max. daily capacity of treatment plans (in mil. of gallons) 2 2 2 2 2 Source: Various City's departments
(1) 997 calls responded by Norco Fire Department (July to December 2011), and 999 responded by Cal-Fire (January to June (2) 16 fires extinguished by Norco Fire Department (July to December 2011), and 44 extinguished by Cal-Fire (January to June (3) 64 fires extinguished and 211 false fire alarms.
Function/Program
CITY OF NORCO
OPERATING INDICATORS BY FUNCTION/PROGRAM (CONTINUED)
LAST TEN FISCAL YEARS
(187)
2017 2018 2019 2020 2021
850 707 732 682 631
674 608 618 502 482
2,031 2,175 2,384 2,770 2,721
2,443 2,515 2,520 2,602 2,799
62 75 67 67 109
7,481 7,485 7,468 7,650 7,476
6 6 6 6 6
5 5 5 5 5
12 12 12 12 9
11 11 11 11 14
6,954 6,972 6,969 6,970 6,963
2 2 2 2 2
3 2 3 3 3
CITY OF NORCO
CAPITAL ASSETS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
(188)
2012 2013 2014 2015 2016
Function/Program
Public safety
Fire stations 2 2 2 2 2
Culture and leisure
Parks 15 15 15 15 15
Park Acreage 168 168 168 168 168
Open Space Acreage 835 835 835 835 835
Tennis court 1 1 1 1 1
Skate court - - - - -
Public swimming pool 1 - - - -
Community center 1 1 1 1 1
Public playgrounds/Tot lots 9 9 9 9 9
Water
Water mains (miles) 102 102 102 103 103
Fire hydrants 1,282 1,282 1,282 1,297 1,363
Sewer
Sanitary sewers (miles) 92 92 92 92 92
Treatment plant 1 1 1 1 1
Source: Various City's departments
Fiscal Year
CITY OF NORCO
CAPITAL ASSETS BY FUNCTION/PROGRAM (CONTINUED)
LAST TEN FISCAL YEARS
(189)
2017 2018 2019 2020 2021
2 2 2 2 2
15 15 15 15 15
168 168 168 168 168
835 835 835 835 835
1 1 1 1 1
- - - - -
- - - - -
1 1 1 1 1
9 9 9 9 9
103 117 114 117 122
1,400 1,415 1,443 1,393 1394
97 105 104 104 107
1 1 1 1 1
Fiscal Year
To the Honorable Mayor and
Members of the City Council
of the City of Norco
Norco, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Norco (the City) as of and for the year ended June 30, 2021, and have issued our report thereon dated December 28, 2021. We have previously communicated to you information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. Professional standards also require that we communicate to you the following information related to our audit.
Significant audit findings
Qualitative aspects of accounting practices
Accounting policies
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note I to the financial statements.
As described in Note 18 the City implemented the Statement of Governmental Accounting Standards (GASB Statement) No. 84, Fiduciary Activities, in fiscal year 2020-2021 by reclassifying agency funds to custodial funds. Accordingly, the cumulative effect of the accounting change as of the beginning of the year is reported in the Statement of Changes in Fiduciary Net Position as an increase in net position of $4,683,591.
We noted no transactions entered into by the entity during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate(s) affecting the financial statements were:
• The annual required contributions, pension expense, net pension liability, and corresponding deferred outflows of resources and deferred inflows of resources for the City’s cost sharing employer defined benefit pension plans are based on actuarial valuations provided by California Public Employee Retirement System actuaries and for the City’s single employer defined benefit pension plan are based on an actuarial valuation provided by a third-party actuary.
CLA is an independent member of Nexia International, a leading, global network of independent accounting and consulting firms. See nexia.com/member-firm-disclaimer for details.
CliftonLarsonAllen LLP
CLAconnect.com
Honorable Mayor and
Members of the City Council
of the City of Norco
• The other postemployment benefits (OPEB) expense and total OPEB liability, and corresponding deferred outflows of resources for the City’s OPEB plan are based on an actuarial valuation provided by a third-party actuary.
Financial statement disclosures
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. There were no particularly sensitive financial statement disclosures.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties encountered in performing the audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Uncorrected misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.
Management did not identify and we did not notify them of any uncorrected financial statement misstatements.
Corrected misstatements
Management did not identify and we did not notify them of any financial statement misstatements detected as a result of audit procedures.
Disagreements with management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. No such disagreements arose during our audit.
Management representations
We have requested certain representations from management that are included in the management representation letter December 28, 2021.
Management consultations with other independent accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the entity’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Significant issues discussed with management prior to engagement We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to engagement as the entity’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our engagement.
Honorable Mayor and
Members of the City Council
of the City of Norco
Other information in documents containing audited financial statements With respect to the required supplementary information (RSI) accompanying the financial statements, we made certain inquiries of management about the methods of preparing the RSI, including whether the RSI has been measured and presented in accordance with prescribed guidelines, whether the methods of measurement and preparation have been changed from the prior period and the reasons for any such changes, and whether there were any significant assumptions or interpretations underlying the measurement or presentation of the RSI. We compared the RSI for consistency with management’s responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient evidence, we did not express an opinion or provide any assurance on the RSI.
With respect to the combining and individual nonmajor fund financial statements and schedules (collectively, the supplementary information) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period or the reasons for such changes, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We have issued our report thereon dated December 28, 2021.
The introductory and statistical sections accompanying the financial statements, which are the responsibility of management, were prepared for purposes of additional analysis and are not a required part of the financial statements. Such information was not subjected to the auditing procedures applied in the audit of the financial statements, and, accordingly, we did not express an opinion or provide any assurance on it.
* * *
This communication is intended solely for the information and use of the City Council and management of the City of Norco and is not intended to be, and should not be, used by anyone other than these specified parties.
CliftonLarsonAllen LLP
Irvine, California
December 28, 2021
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and
Members of the City Council
of the City of Norco
Norco, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Norco (the City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise City’s basic financial statements, and have issued our report thereon December 28, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
CLA is an independent member of Nexia International, a leading, global network of independent accounting and consulting firms. See nexia.com/member-firm-disclaimer for details.
CliftonLarsonAllen LLP
CLAconnect.com
City Council
City of Norco
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
CliftonLarsonAllen LLP
Irvine California
December 28, 2021
CITY OF NORCO, CALIFORNIA
APPROPRIATIONS LIMIT WORKSHEET NO. 6
INDEPENDENT ACCOUNTANTS’ REPORT
ON AGREED-UPON PROCEDURES APPLIED TO
APPROPRIATIONS LIMIT WORKSHEET NO. 6
YEAR ENDED JUNE 30, 2021
CLA is an independent member of Nexia International, a leading, global network of independent accounting and consulting firms. See nexia.com/member‐firm‐disclaimer for details. (1)
CliftonLarsonAllen LLP
CLAconnect.com
INDEPENDENT ACCOUNTANTS’ REPORT
ON AGREED-UPON PROCEDURES
Honorable Mayor and City Council
of the City of Norco
Norco, California
We have performed the procedures enumerated below on the accompanying Appropriations Limit Worksheet No. 6 of the City of Norco, California, (the City) for the year ended June 30, 2021. The City’s management is responsible for the Appropriations Limit Worksheet No. 6.
The City and the League of California Cities (as presented in the League publication entitled Article XIIIB Appropriations Limit Uniform Guidelines) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures performed and our findings were as follows:
1. We obtained the completed Appropriations Limit Worksheet No. 6 for the year ended June 30, 2021, and compared the limit and annual adjustment factors included in that worksheet to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheet to those that were selected by a recorded vote of the City Council.
No exceptions were noted as a result of performing this procedure.
2. For the Appropriations Limit Worksheet No. 6, we added last year’s limit to the total adjustments and compared the resulting amount to this year’s limit. We also recalculated the adjustment factors, and the adjustment for inflation and population, and compared the results to the amounts on Worksheet No. 6.
No exceptions were noted as a result of performing this procedure.
Honorable Mayor and City Council
of the City of Norco
(2)
3. We compared the prior-year appropriations limit presented in the accompanying Appropriations Limit Worksheet No. 6 to the prior-year appropriations limit adopted by the City Council for the prior year.
No exceptions were noted as a result of performing this procedure.
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriations Limit Worksheet No. 6. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.
CliftonLarsonAllen LLP
Irvine, California
December 28, 2021
CITY OF NORCO
APPROPRIATIONS LIMIT WORKSHEET NO. 6
YEAR ENDED JUNE 30, 2021
See accompanying Notes to Appropriations Limit Worksheet No. 6. (3)
Appropriations Limit for Fiscal Year Ended June 30, 2020 (see Note 2) 44,593,012 $ Adjustments Factors for the Fiscal Year Ended June 30, 2021 (see Note 2):
Inflation Population
Factor Factor Combined
(Note 3) (Note 4) Factor
1.0373000 0.9994000 1.0366776 x 0.03667762
Adjustment for Inflation and Population 1,635,566
Other Adjustments (Note 5) -
Total Adjustments 1,635,566
Appropriations Limit for Fiscal Year Ended June 30, 2021 $ 46,228,578
CITY OF NORCO
NOTES TO APPROPRIATIONS LIMIT WORKSHEET NO. 6
JUNE 30, 2021
(4)
NOTE 1 PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from the proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to an agreed-upon procedures review in connection with the annual audit.
NOTE 2 METHOD OF CALCULATION
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed at Notes 3 and 4 below.
NOTE 3 INFLATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change in the fourth quarter per capita personal income from the preceding year (which percentages are supplied by the State Department of Finance), or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City of Norco for the fiscal year 2020- 2021 represents the annual percentage change for per capita personal income from the preceding year.
NOTE 4 POPULATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population, or the annual percentage change in population in the county where the jurisdiction is located. The factor adopted by the City of Norco for fiscal year 2020-2021 represents the annual percentage change in population for the City of Norco.
NOTE 5 OTHER ADJUSTMENTS
A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services to, or from, another government agency or private entity. The City of Norco had no such adjustments for the year ended June 30, 2021.
Measure R Citizens' Oversight
Committee
STAFF REPORT
Date: January 26, 2022 Agenda Item:
4.A.
To: Honorable Chair and Committee Members
Prepared By: Lisette Free, Finance Director
Department: Finance
SUBJECT:
FY 2020-2021 Measure R Transactions and Use Tax Audited Financial Reports RECOMMENDATION:
Review FY 2020-2021 Measure R Transactions and Use Tax Audited Financial Reports and recommend transmittal to the City Council.
SUMMARY:
As required by Measure R Bylaws and Resolution, the independent auditors have completed their FY 2020-2021 audit of Measure R Transactions and Use Tax Fund. Staff is recommending that the independent auditors’ report be reviewed by Measure R Citizens’ Oversight Committee (COC) and for the COC to transmit the report to the City Council to receive and file.
BACKGROUND:
The implementation of Measure R requires annual independent audit; and one of the primary responsibilities of Measure R Citizens Oversight Committee is to review the annual independent accountants’ audit report on Measure R revenues and expenditures and provide appropriate recommendations to the City Council. City Independent Auditors, CliftonLarsonAllen (CLA) LLP, has completed the annual required audit for the Fiscal Year ended June 30, 2021 and has prepared their report. CLA will be in attendance at the COC meeting to present the results of their audit.
Their report which expressed unqualified opinion on the financial reports and finds no instance of non-compliance with rules or regulations consists of the following:
1. Independent Auditors Report on the Financial Statements
2. Measure R Transactions and Use Tax Financial Statements with Note Disclosures
3. Independent Auditors Report on Internal Control Over Financial Report and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards FISCAL IMPACT:
There is no fiscal impact for this item.
RELATIONSHIP TO STRATEGIC PLAN:
The FY 20-21 Measure R Transactions and Use Tax Fund Audited Financial Reports and auditing processes are consistent with Strategic Direction #3 - “Assure financial stability by identifying new revenue sources and continuing prudent financial management." REVIEWED AND APPROVED BY:
Certified as to Availability of Funds: Lisette Free, Finance Director Approved by: Andy Okoro, City Manager
ATTACHMENT(S):
Measure R Financial Statements
CITY OF NORCO, CALIFORNIA
MEASURE R TRANSACTION AND USE TAX FUND
FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2021
CITY OF NORCO, CALIFORNIA
MEASURE R TRANSACTION AND USE TAX FUND
YEAR ENDED JUNE 30, 2021
INDEPENDENT AUDITORS’ REPORT 1
FUND FINANCIAL STATEMENTS
BALANCE SHEET 4
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 5
NOTES TO FINANCIAL STATEMENTS 6
REQUIRED SUPPLEMENTARY INFORMATION
BUDGETARY COMPARISON SCHEDULE 9
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 10
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS 11
(1)
INDEPENDENT AUDITORS’ REPORT
City Council Members
of the City of Norco
Norco, California
We have audited the accompanying financial statements of the Measure R Transaction and Use Tax Fund of the City of Norco, California (the City), as of and for the year ended June 30, 2021, and the related notes to the financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the City’s preparation and fair presentation of the Measure R Transaction and Use Fund’s financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
CLA is an independent member of Nexia International, a leading, global network of independent accounting and consulting firms. See nexia.com/member-firm-disclaimer for details.
CliftonLarsonAllen LLP
CLAconnect.com
City Council Members
of the City of Norco
(2)
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Measure R Transaction and Use Tax Fund of the City of Norco, California, as of June 30, 2021, and the changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Emphasis of Matter
As discussed in Note 1, the financial statements present only the Measure R Transaction and Use Tax Fund and do not purport to and do not present fairly the financial position of the City of Norco as of June 30, 2021, or the changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the financial statements. Such missing information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. Our opinion on the financial statements is not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the budgetary comparison schedule be presented to supplement the financial statements. Such information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the financial statements and other knowledge we obtained during our audit of the financial statements. We do not express an opinion or provide any assurance on the required supplementary information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
City Council Members
of the City of Norco
(3)
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 28, 2021 on our consideration of the City’s internal control over the Measure R Transaction and Use Tax Fund’s financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over the Measure R Transaction and Use Tax Fund’s financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over the Measure R Transaction and Use Tax Fund’s financial reporting and compliance.
CliftonLarsonAllen LLP
Irvine, California
December 28, 2021
CITY OF NORCO
MEASURE R TRANSACTION AND USE TAX FUND
BALANCE SHEET
JUNE 30, 2021
See accompanying Notes to Financial Statements.
(4)
ASSETS
Cash and Investments $ 8,990,274
Accounts Receivable 27,301
Accrued Interest Receivable 6,529
Due from Other Governments 1,455,328
Total Assets $ 10,479,432
LIABILITIES
Accounts Payable $ 514,257
Retention Payable 39,613
Total Liabilities 553,870
FUND BALANCE
Unrestricted:
Committed 4,735,960
Unassigned 5,189,602
Total Fund Balances 9,925,562
Total Liabilities and Fund Balance $ 10,479,432
CITY OF NORCO
MEASURE R TRANSACTION AND USE TAX FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE YEAR ENDED JUNE 30, 2021
See accompanying Notes to Financial Statements.
(5)
REVENUES
Taxes $ 6,903,319
Investment Earnings 15,068
Total Revenues 6,918,387
EXPENDITURES
Current:
General Government 5,300
Public Works 436,230
Capital Outlay 1,454,186
Total Expenditures 1,895,716
NET CHANGE IN FUND BALANCE 5,022,671
Fund Balance - Beginning of Year 4,902,891
FUND BALANCE - END OF YEAR $ 9,925,562
CITY OF NORCO
MEASURE R TRANSACTION AND USE TAX FUND
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
(6)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accompanying financial statements are intended to reflect the fund balance and net change in fund balance attributable to the Measure R Transaction and Use Tax Fund of the City of Norco, California (the City). These financial statements are exclusively for Measure R Transaction and Use Tax Fund and do not purport to, and do not, present fairly the financial position and changes in the financial position of the City.
The Measure R Transaction and Use Tax Fund is a component of the City’s General Fund and is used to account for the collection and use of Measure R transaction and use tax revenue. Measure R is the City of Norco’s one-cent transaction and use tax that was approved by voters on the November 6, 2018 ballot. Measure R funds are to be used for investment in infrastructure. Measure R allows the City of Norco to preserve its quality of life, and restore deteriorating streets, trails, parks, facilities, and equestrian amenities.
Measure R will also prevent additional cuts to the City of Norco’s public safety services in order to maintain safe levels of sheriff and fire protection without risking emergency response times. With the approval of Measure R, the sales tax rate in the City of Norco increased by 1%, from 7.75% to 8.75% effective April 1, 2019.
Basis of Presentation
The Measure R Transaction and Use Tax Fund financial statements are prepared in accordance with accounting principles generally accepted in the United States of America.
The Governmental Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.
Measurement Focus, Basis of Accounting, and Financial Statement Presentation Governmental fund financial statements are presented using the current financial resources measurement focus and the modified accrual basis of accounting. Accordingly, only current assets, deferred outflows of resources, current liabilities and deferred inflows of resources are included on the balance sheet. The statement of revenues, expenditures and changes in fund balance presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in fund balance. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.
Revenues are recorded when received in cash, except that revenues subject to accrual (generally these received within 60 days after year-end) are recognized when due.
Expenditures are recorded in the accounting period in which the related fund liability is incurred.
CITY OF NORCO
MEASURE R TRANSACTION AND USE TAX FUND
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
(7)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fund Balance and Flow Assumptions
The Measure R Transaction and Use Tax Fund financial statements report the following unrestricted fund balance classifications:
• Committed – Includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest authority, City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is through resolution.
• Assigned – Includes amounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed. The City Council is authorized to assign amounts to a specific purpose, which was established by the governing body in stated policy, resolution, ordinance, etc. • Unassigned – Includes the residual amounts that have not been restricted, committed, or assigned to specific purposes.
When the components of unrestricted fund balance can be used for the same purpose, it is the City’s policy to consider all committed, assigned and unassigned amounts when determining which classification to apply to an expenditure.
Cash and Investments
Investments are reported in the accompanying financial statements at fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Changes in fair value that occur during a fiscal year are recognized in investment earnings for that fiscal year.
Investment earnings include interest earnings, changes in fair value (realized/unrealized), gains or losses realized upon the liquidation, and maturity or sale of investments.
Cash and investments are pooled with other City funds for investment purposes, with interest being allocated monthly to various funds based on each fund’s prior month-end cash and investment balance.
Estimates
The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
CITY OF NORCO
MEASURE R TRANSACTION AND USE TAX FUND
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
(8)
NOTE 2 CASH AND INVESTMENTS
Equity in the Cash and Investment Pool of the City of Norco The Measure R Transaction and Use Tax Fund has no separate bank accounts or investments other than its equity in the cash and investment pool managed by the City. The Measure R Transaction and Use Tax Fund is a voluntary participant in that pool. This pool is governed by and under the regulatory oversight of the Investment Policy adopted by the City Council of the City. The Measure R Transaction and Use Tax Fund has not adopted an investment policy separate from that of the City. The fair value of the Measure R Transaction and Use Tax Fund’s investment in this pool is reported in the accompanying financial statements at amounts based upon the Measure R Transaction and Use Tax Fund’s pro rata share of the fair value calculated by the City for the entire City portfolio. The balance available for withdrawal is based on the accounting records maintained by the City, which are recorded at the estimated fair value.
Disclosures Relating to the Investment Policy, Interest Rate Risk, Credit Risk and Custodial Credit Risk
Additional disclosures related to the investment policy, interest rate risk, credit risk and custodial credit risk are available in the City of Norco’s Annual Comprehensive Financial Report.
Fair Value Measurements
The Measure R Transaction and Use Tax Fund categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs used to measure the fair value of the investments. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are quoted prices for similar assets in active markets; and, Level 3 inputs are significant unobservable inputs.
The Measure R Transaction and Use Tax Fund’s investment in the City investment pool is not subject to the fair value hierarchy.
CITY OF NORCO
MEASURE R TRANSACTION AND USE TAX FUND
BUDGETARY COMPARISON SCHEDULE
YEAR ENDED JUNE 30, 2021
See accompanying Note to Required Supplementary Information. (9)
Variance
with
Final Budget
Budgeted Amounts Positive
Original Final Actual (Negative)
FUND BALANCE - BEGINNING OF YEAR $ 4,902,891 $ 4,902,891 $ 4,902,891 $ -
RESOURCES (INFLOWS)
Taxes 5,141,000 5,717,000 6,903,319 1,186,319
Investment Earnings 30,000 30,000 15,068 (14,932)
Amount Available for Appropriations 5,171,000 5,747,000 6,918,387 1,171,387
CHARGES TO APPROPRIATIONS (OUTFLOWS)
General Government 10,000 14,004 5,300 8,704
Public Works 161,429 437,041 436,230 811
Capital Outlay 5,671,708 6,364,087 1,454,186 4,909,901
Total Charges to Appropriations 5,843,137 6,815,132 1,895,716 4,919,416 Excess of Resources Over (Under)
Charges for Appropriations (672,137) (1,068,132) 5,022,671 6,090,803 FUND BALANCE - END OF YEAR $ 4,230,754 $ 3,834,759 $ 9,925,562 $ 6,090,803
CITY OF NORCO
MEASURE R TRANSACTION AND USE TAX FUND
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2021
(10)
NOTE 1 BUDGETARY ACCOUNTING
The budget for the Measure R Transaction and Use Tax Fund is formally adopted annually and is prepared in accordance with accounting principles generally accepted in the United States of America. The budget is monitored to ensure compliance with legal provisions embodied in the appropriated budget as approved or amended by the City Council throughout the year. Department heads are responsible for monitoring their department’s appropriated budget. The legal level of budgetary control is at the fund level. The City’s management may transfer resources between operating line items within a department in the same fund as they see appropriate. Encumbrances (e.g., purchase orders, contracts) outstanding at year-end are included in the restricted fund balance since they do not constitute expenditures or liabilities.
(11)
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
City Council Members
of the City of Norco
Norco, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the City of Norco, California (the City) including the Measure R Transaction and Use Tax Fund of the City of Norco, California (the City), as of and for the year ended June 30, 2021 and the related notes to the financial statements, which collectively comprise the Measure R Transaction and Use Tax fund’s financial statements, and have issued our report thereon dated December 28, 2021.
Internal Control over Financial Reporting
In planning and performing our audit of the Measure R Transaction and Use Fund’s financial statements, we considered the City’s internal control as it relates to the Measure R Transaction and Use Tax Fund’s financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the Measure R Transaction and Use Tax Fund’s financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control related to the Measure R Transaction and Use Tax Fund. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control related to the Measure R Transaction and Use Fund.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Measure R Transaction and Use Tax Fund’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
CLA is an independent member of Nexia International, a leading, global network of independent accounting and consulting firms. See nexia.com/member-firm-disclaimer for details.
CliftonLarsonAllen LLP
CLAconnect.com
City Council Members
of the City of Norco
(12)
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Measure R Transaction and Use Tax Fund’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or compliance related to the Measure R Transactions and Use Tax Fund. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control related to the Measure R Transactions and Use Tax Fund.
Accordingly, this communication is not suitable for any other purpose.
CliftonLarsonAllen LLP
Irvine, California
December 28, 2021
City Council
STAFF REPORT
Date: February 2, 2022 Agenda Item:
6.B.
To: Honorable Mayor and City Council Members
Prepared By: Michelle Anglin, Community Services Director Department: Parks, Recreation and Community Services
SUBJECT:
Five Keys School and Programs Update
RECOMMENDATION:
Receive and File
SUMMARY:
A Memorandum of Understanding (MOU) was made and entered into on November 19, 2019 between Five Keys School and Programs (Five Keys) and the City of Norco (Exhibit A). This mutual partnership establishes shared resources and provides opportunities for agricultural education and provides farming prospects the ability to be part of the workforce to enhance the community culture and support its rural animal keeping and agricultural lifestyle.
BACKGROUND:
The mutual partnership that was established in 2019 between Five Keys and the City of Norco provides resources and advocacy for classroom space as well as opportunities for residents to learn about farming, livestock management; and gives adults the chance to receive career education, small business and job skills that help them enter into the workforce and become positive and productive members of society.
In July, 2021, an amendment to the MOU (Amendment No. 1) was made and entered into with Five Keys to support a weekly Rural Farmer's and Artisan's Market at the Ecological Agriculture Training (EAT) Cultural Center (Exhibit B). The City supports this Market through waiver of some or all of the usually imposed event fees provided Five Keys complies with obligations set forth in the Amendment. One of those requirements is that Five Keys report to the City Council every six (6) months to present information on attendance, financial sustainability, community response, vendor participation, and any other issues, favorable or unfavorable, encountered in the operation of the Rural Farmer's and Artisan's Market.
On Monday, November 8, 2021, Patrick Mitchell from Five Keys gave a presentation at the Parks and Commission Meeting, a slideshow on a possible expansion of the EAT program at the Community Center. At that time, it was considered to be an opportunity to temporarily repurpose the area as a garden until a masterplan for its use was in place.
Commissioners were all in agreement that this would be a great program that would promote healthy living in the community.
Staff met with Patrick Mitchell and Chris Faucher of Five Keys on Tuesday, January 4, 2022, to discuss the status of the current MOU and Amendment No. 1. This meeting also provided a reminder to the need for the six month update report to be presented to City Council. During this meeting, Five Keys representatives expressed interest in the expansion of the Five Keys location, transforming the area at the Community Center where the pool was once located into an approximately .9 acre educational enterprise farm (Exhibit C). In addition, they would like to improve the EAT Cultural location; specifically, adding raised beds, a greenhouse and fencing at the EAT Cultural Center location (Exhibit D).
With Five Keys occupying the former library at no cost, there is loss of revenue due to potential rent for use of that facility at approximately $36,500 annually. Waived fees include Land Use Permit in the amount of $7,111, $1,199 for water and sewer and $8,124 for electricity. Resulting in a total estimated costs associated with the current use of the Five Keys Program at approximately $52,934. Depending on the need of additional land use at Community Center for the proposed expansion of the training farm, estimated additional cost for water and sewer is approximately $2,562. It is the intent of Five Keys to utilize conservation focused drip irrigation including low flow drip tape for row crops, micro spray emitters for raised beds and foggers in the greenhouse if expanded in both locations. Any proposed improvement costs at each location would be the responsibility of the Five Keys Program.
The six month update along with these requests will be elaborated in the presentation before City Council this evening and will allow City Council to have dialogue with representatives of Five Keys regarding the status of the program, the Farmer's Market and the future vision from Five Keys School and Programs (Exhibit E).
FISCAL IMPACT:
The costs associated with the current use of the Five Keys Program is estimated at approximately $52,934 which has been waived by City Council. Additional expansion would increase the cost associated with the program by approximately $2,562, totaling $55,496.
RELATIONSHIP TO STRATEGIC PLAN:
Five Keys School and Programs is consistent with Strategic Plan Directive #2: Community Outreach - Engage with the community through excellent customer service, communication and programs.
REVIEWED AND APPROVED BY:
Certified as to Availability of Funds: Lisette Free, Finance Director
Approved by: Andy Okoro, City Manager
Approved as to Form: John Harper, City Attorney
ATTACHMENT(S):
EXHIBIT A
EXHIBIT B
EXHIBIT C
EXHIBIT D
EXHIBIT E
MEMORANDUM OF UNDERSTANDING
BETWEEN
CITY OF NORCO
AND
FIVE KEYS SCHOOLS and PROGRAMS
This Memorandum of Understanding is made and entered into this 20th day of November, 2019, by and between Five Keys Schools and Programs, hereafter called (FIVE KEYS) and City of Norco, hereafter called (CITY).
RECITALS
WHEREAS, it is in the interest of the CITY that a mutual partnership be established with the FIVE KEYS Schools program through a Memorandum of Understanding (MOU) to share resources and provide opportunities for agricultural education and provide farming prospects the ability to be part of the work force to enhance the community culture and support its rural animal keeping and agriculture life style; and WHEREAS, the CITY provides opportunities for organizations to provide education and create community awareness, job opportunities, supports local agriculture initiatives, and
WHEREAS, the CITY through partnerships; like the Five Keys Ecological Agriculture Training program is able to foster human development founded on, Education; Employment; Recovery; Family; Community; and
WHEREAS, CITY supports the Five Keys program offering vocational education in a healthy environment allowing students to put back into their communities through career path development, small business creation and life skills in which their families and communities will benefit from; and
WHEREAS, FIVE KEYS provides resources that help students complete their education by providing workforce skills to students who have suffered trauma, violence and life hindering experiences or otheiwise have been socially disadvantaged; and WHEREAS, CITY and FIVE KEYS wish to enter into this Memorandum of Understanding which will provide resources and advocacy for class room space and provide opportunities for residents to learn about farming, livestock management; and give adults the chance to receive career education, small business and job skills that would help them enter into the work force and become positive and productive members of the community; and
WHEREAS, FIVE KEYS, currently provides educatlona! opportunities and services to unincorporated areas and Municipalities within Riverside County and has a team of educators, trainers, farmers and vocational students; and 1 City Council 11 /20/19
EXHIBIT A
NOW THEREFORE, FIVE KEYS and CITY HEREBY AGREE AS FOLLOWS:
1. FIVE KEYS and CITY enter into this MOU to facilitate the FIVE KEYS Ecological Agriculture Training Program (the "Program")
2. CITY agrees to advocate for the Program and assist in resource awareness of possible farming locations within the City of Norco, providing resource information and community awareness to house the FIVE KEYS program model providing agriculture and small farm training through classroom education and hands-on field experience.
3. FIVE KEYS shall deliver these services within the City of Norco and in partnership with CITY; however, nothing in this MOU shall limit FIVE KEYS or C/TY's ability to collaborate with other entities to deliver educational ser.,'ices.
The CITY has no financial or operational obligations or commitment other than what is outlined in this MOU.
4. The purpose of this agreement is to define the scope of services and responsibilities by each party and provide a continuum of educational service for participants that promote farming, agriculture trades and other vocational programming.
5. In exchange for CITY support, FIVE KEYS shall:
a. Provide California Credentialed Career Vocational Programming to adult students and Career Technical Education Instructor. b. Provide a combination of classroom-based instruction, and field base training.
c. Provide ongoing assessment of clients' career/academic needs and academic progress.
d. Provide documentation of attendance and course credit completion to students.
e. Provide all textbooks, and learning materials required. f. Provide California Career Technical Education; and skill set development certificates of completion as appropriate.
g. Designate a FIVE KEYS staff person to be the point of contact for all CITY related issues.
h. Assure that its Instructors be either an employee or an independent contractor of FIVE KEYS, and shall not be a CITY employee. FIVE KEYS shall take responsibility for workers compensation insurance or other benefits to whlch the Instructor may be entitled. i. FIVE KEYS shall provide maintenance to exterior facility to include landscaping of property and general clean-up including park and ride lot across from Old Library as well as custodial services to include supplies for their class room use in exchange for free rent and City paid utilities.
2 City Council 11/20/19
il!lll:
6. CITY shall:
a. Provide use of the Old Library for classroom space and equipment provided it does not interfere with existing use by the CITY at 3954 Old Hamner Road, Norco California for classroom space to maintain open, year-round enrollment of eligible students to enroll in their Ecological Agriculture Training (EAT) vocational program.
b. CITY shall provide at no cost to FIVE KEYS use of facilities, to include trash, water/sewer, and electricity.
c. CITY shall meet with FIVE KEYS on an annual basis to review tenant use and extension of permitted facility use for extension. The CITY has the right to inspect the facility at any time.
d. CITY will evaluate annually its ability to reduce fees and or pay for fees associated to the use of an agriculture water meter for installation and consumptiqn use for the Ecological Agriculture Training Farm location within the City of Norco boundaries.
e. Designate a CITY staff person to be the point of contact for all FIVE KEYS related issues
7. It is understood:
a. FIVE KEYS and CITY understand that, FIVE KEYS must track enrollment for purposes of local, state funding reporting. As such, CITY will have no responsibility, liability or cost associated with education or school program or reporting to the State or grant endowments regarding the completion of work and/or responsibilities to the administration by FIVE KEYS.
b. FIVE KEYS retains the right to store, conduct classroom exercises for the benefit of the FIVE KEYS program such as equipment, materials, and supplies in the same area, but will focus on the needs of the CITY for space.
c. FIVE KEYS and the CITY will work together to develop acceptable amounts of space for the interests of each party. Use of the facilities by the CITY will be coordinated in such a manner as not to interfere or conflict with FIVE KEYS activities.
d. The FIVE KEYS program CoordinatorNocational Instructor and the CITY Public Facilities Superintendent or designees shall be the contact persons for the use of the facilities.
The term of this MOU shall be effective from the date signed, and shall be extended yearly thereafter, without limitation or until either party decides to terminate or amend this MOU at any time by giving thirty (30) days written notice to the other party. Any modtfication of this MOU will be effective only if it is in writing by the undersigned parties.
3 City Council 11/20/19
Legal Responsibility;
The program shall comply with all regulations, ordinances applicable to the performance of this MOU, and in effect, all required licenses, permits, notices, and certificates. FIRST KEYS shall abide by all federal, state, county governmental agencies regulations and requirements regarding confidentiality policies, and not limited to:
a. 42 CFR Part 2 regulations related to Confidentiality of Alcohol and Drug Abuse Patient Records
b. California Mandated Blood Testing and Confidentiality to Protect Public Health Act of 1985 and all amendments, regarding AIDS/HIV issues c. Health and Safety Code Section 11812(c).
d. Health Insurance Portability Accountability Act of 1996 ("HIPAA") - federal Standards for Privacy of Individually Identifiable Health Information, located at 45 C.F.R. parts 160 and 164 ("Hf PAA" or the "Privacy Rule"). 1) To secure that student information is secure. FIVE KEYS Schools and programs will maintain all confidential student/client files. The CITY shall not be responsible for any private infonnation maintained by FIVE KEYS Schools.
Insurance:
The FIVE KEYS Schools shall name the CITY as additional insured in the FIVE KEYS comprehensive general liability, primary noncontributory endorsement, waiver of subrogation endorsement and State of California Workers Compensation Insurance policy. The FIVE KEYS hereby agrees to, and shall hold CITY, its elected officials, commissions, volunteers and employees harmless and defend and indemnify the same from and against any or all loss, liability, expense, claim, costs, suits, damages of every kind, nature and description directly or indirectly arising from any act or omission of FIVE KEYS in its performance pursuant to this MOU, specifically including its utilization of the Old Library facility. a. Indemnification and Hold Harmless: FIVE KEYS Schools and programs shall maintain release forms signed by the student/client, which indicates the student/client's willingness to waive his/hers rights to file a claim or suite against the CITY by and indemnify the CITY through a waiver of release of indemnity. These forms should be provided to the CITY upon request. (Exhibit "B").
b. Policy Limits and Requirements: FIVE KEYS agrees to deliver annually based on signature and date of this MOU continuing public liability and property damage insurance policy with all endorsements with not less than the following limits:
1) $1,000,000 for injury to any one person in any one incident 2) $2,000,000 for injuries sustained by more than one person In a single incident
4 City Council 11/20/19
3) $100,000 for property damage sustained by any one person in a single incident
4) $1,000,000 for product liability
i. All Limits of liability shall be kept in full effect and force during the term of this MOU.
ii. Insurance will need to be submitted by the annual date as executed in this MOU.
iii. The C/TY's insurer PERMA and list the City of Norco must approve the insurance policy as additional insured on the insurance policy and all endorsements required for the FIRST KEYS Schools program.
facmty Use Maintenance and Repairs:
All facility use will be consistent with the provisions in CITY use policies regarding use of facilities. CITY will have first priority for any use of facilities, FIVE KEYS will have second priority, with the understanding between both parties that appropriate notice, and effort will be made by each party to accommodate the facilitation needs of each other. This MOU applies to use of the facilities listed and does not apply to other CITY facilities.· The CITY agrees to provide clean and safe facilities prior to usage by the FIVE KEYS program.
a. FIVE KEYS shall pay the CITY for any extra-ordinary expenses reasonably relating to the FIVE KEYS use of the facility, including but not limited to additional CITY capital improvements required by FIVE KEYS Schools.
b. FIVE KEYS shall cover custodial, administrative, or supply expenses, which the CITY must expend because of FIVE KEYS use of the facility, unless FIVE KEYS provides its own custodial CITY, approved services. c. FIVE KEYS will be responsible for all maintenance or supplies associated to its operations or use of the facility.
d. Any improvements on the facility or grounds in which FIVE KEYS wishes to make must be approved by the CITY prior to any implementation.
Termination Proyisjons:
Either party may terminate this agreement at any time upon 30 days' notice to the other party.
Amendments;
No alteration or variation of the terms of this MOU shall be valid unless made in writing and signed by the parties hereto.
5 City Council 11/20/19
IN WITNESS WHEREOF, the Parties hereto have executed this Memorandum of Understanding (MOU) on the date as indicated beside each Party's signature.
GRANTEE: FIVE KEYS SCHOOLS and PROGRAMS
AUTHORITY By: lt
NOTE: SIGNATURES OF CORPORATE OFFICIALS MUST BE NOTARIZED.
Attach Certificate of Notary Acknowledgement
GRANTOR: CITY OF NORCO
By: ---- ---~-, Robin Grundmeyer, Mayor
Date: November 20. 2019
City of Norcoc.--------...
Date: November 20, 2019
APPROVED AS TO FORM:
Date: November 20, 2019
6 City Council 11/20/19
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MEMORANDUMOF UNDERSTANDING
BETWEENCITYOF NORCOAND
FIVE KEYS SCHOOLSand PROGRAMS
AMENDMENTNO. 1
This Amendment No. 1 to the Memorandumof Understanding (MOU) by and between Five Keys Schools and Programs, hereafter called (FIVE KEYS) and City of Norco, here after called (CITY)is made and entered into July 21, 2021.
The City hereby agrees to support a Rural Farmers &Artisans Market conducted by Five, Keys at the EAT Cultural Center, held weekly on a mutually agreed upon day and time, in the City-owned parking lot adjoining the EAT CulturalCenter in the former Norco Public Library Building and American Legion Post 328. The City agrees to be a sponsor of the Market and waive some or all of the usually-imposed event fees, provided that Five Keys complies with the following obligations:
1. Strictly adhere to all Planning Department and Fire Department conditions (attached);
Present a rider to the organization’s insurance certi?cation that includes coverage on the City-owned parking lot;
Produce evidence of product liability insurance coverage; Be solely responsible for all set-up, take-down, clean-up, and promotion of the events, and monitor the site to ensure all Planning and Fire conditions are being met;
Agree that the City’s initial waiver of fees may be partially or entirely rescinded based on the ?nancial performance of the event or other resources made available to Five Keys;
Report to the City Council every six (6) months to present information on attendance, ?nancial sustainability, community response, vendor participation, and any other issues, favorable or unfavorable, encountered in the operation of the Rural Farmers &Artisans Market; and
Furthermore, Five Keys acknowledges that the City reserves the right to terminate its support for the Rural Farmers & Artisans Market at any time if the above conditions are not met or ifthe City deems the event is no longer in the best interest of Norco residents.
[SIGNATURES ON FOLLOWINGPAGE]
EXHIBIT B
GRANTEE: FIVE KEYS SCHOOLS and PROGRAMS
' Da Roa, CMC
City Clerk
vin s , Mayo
NOTE: SIGNATURESOF CORPORATE OFFICIALSMUSTBE NOTARIZE
Attach Certificate of Notary Acknowledgement D
GR NT :ClTY F ORCO
By:
APPROVED AS TO FORM:
Bydoh
John Harper
City Attorne
AT ST
Print Name
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Title
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CALIFORNIANOTARY ACKNOWLEDGEMENT
A notary public or other officer completing this certi?cate verifies only the identity of the individualwho signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
Signature
State of California
County of
On before me, ,
(insert the name and title ofthe of?oer]
personally appeared
who proved to me on the basis of satisfactory evidence to be the person(s)whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that byahis/her/their signature(s) on the instrument the person(s) or the entity upon behalf of which the person(s) acted, executed the instrument.
I certify under PENALTYOF PERJURYunder the laws of the State of Californiathat the foregoing paragraph is true and correct.
JULIEA.HOUSER
NotaryPublic- California
RiversideCounty
Commission.92271545
, MyComm.ExpiresJan 13.2023
(SEAL)
WITNESS my hand and of?cial seal.
:3
PLANNINGDEPARTMENT
CONDITIONSFOR EAT CULTURAL CENTER'S
RURAL FARMERS ANDARTISANS MARKET
REQUEST: A request for approval to allow a Farmers Market event located in the parking lot of 3954 Old Hamner Road. The event willoccupy parking stalls on the south side of the existing building. The event is scheduled for every Thursday evening from 5:00 p.m. to 8:30 p.m.
APPLICANT/PROPERTYOWNER:
Ecological Agriculture Training (EAT)
3954 Old Hamner Avenue
Norco CA 92860
LOCATION:3954 Old Hamner Avenue (Parking Lot of former Norco Library and American Legion)
DATEOF EVENT: Every Thursday evening from 5:00 p.m. to 8:30 p.m.
ACTION: The City has granted approval for the request subject to the following conditions:
1. Approval is based on the site plan submitted (that shows boundaries of the event) dated June 22, 2021 and incorporated herein by reference and on ?le with the Planning Division.The event shall occur as shown unless othenzvisenoted in these conditions.
2. The applicant and/or recorded owner of the property shall submit to the Planning Division for record purposes, written evidence of agreement with all conditions of this approval before said permit shall become effective.
3. The event shall be in compliance with all City of Norco Municipal Codes, Ordinances and Resolutions.
4. No expansion of the event beyond the scope and nature described in this application, which would tend to increase the event, shall not be permitted except upon application for, and approval of, modification of this application in compliance with all procedures and requirements therefor.
5. This special event shall be valid only for the date and times speci?ed above.
6. The applicant shall coordinate with the Planning Division the location of the any signs associated with this event. The applicant must have property owners permission to installsigns
7. The public right-of-way must remain clear at all times.
8. Driveway entrances/exits, ?re lanes and on-site drive-aisles shall remain clear and unobstructed at all times.
9. The Farmer’s Market area shall be taped
or coned off to ensure the safety of event participants.
10. Only the area indicated on the site plan included in this application shall be used for the event. No other parking areas shall be used. Al l handicap American with Disability Act (ADA) accessible parking stalls and the drive aisle to them must remain open and accessible.
11. Parking for this special event shall be on-site only
12. All ADA accessibility paths of travel shall remain clear and unobstructed
13. No alcohol is allowed for this event.
14. The applicant shall obtain clearance from the Riverside County Department of Health for food sales.
15. The applicant shall ensure that each vendor obtains a no—feeCity of contacted at (951) 270-5679 or https://norco.hdlgov.com
16. The applicant is responsible for full clean-up of the entire event area and all parking lots/areas following the special event.
17. The applicant shall provide temporary trash bins throughout the site to ensure that the trash from the event does not end up in the public right—of-way.
18. If electrical power is needed, power cords shall not be run across or along any required exit paths or ADA accessible pathways, and the cords shall be covered and shall be installed so as not to present tripping hazards.
19. All temporary electrical shall be installed per the California Building Code.
.-r-;-»-,_-
r
47.:' '.ir»...— €..“\ Nerco Business License. The Business License Division can be as indicated on the she plan
20. 21
22. 23.
24. 25.
26. 27
28. Canopies that are 0 en on all sides, shall be no larger than 10’ x 10’, and can be placed next to each other, but not more than seven canopies (total of maximum of 700 square feet combined) can be grouped together or placed next to each other. A minimum of 10 feet shall be provided between every seven canopies.
Canopies not 0 en on all sides, shall be no larger than 10’ x 10’, and can be placed next to each other, but not more than four canopies (total of maximum of 400 square feet combined) can be grouped together or placed next to each other. A minimum of 10 feet shall be provided between every four canopies
The applicant shall maintain an emergency egress plan consistent with the Building Department’s standards.
All entrances and exits, to and from the event, and primary exit pathways shall remain unobstructed.
The applicant shall maintain a forty-eight inch egress width at all points.
Noise levels from the event shall be kept at a level that does not disturb adjacent and surrounding properties and their uses.
The app|icant’s representative(s) and other personnel associated with the event must be present throughout the entire event to ensure a proper and safe event.
The applicant shall ensure the entire event and its participants have the necessary insurance (i.e. Liability Insurance) for the event, and shall insure everyone is fully protected in case of an accident.
Entertainment shall be considered on a case by casevbasis, however regular re-occurring entertainment may be subject to approval of an Entertainment Permit by the City Council.
Fire Department Conditions:
Please refer to Fire Department conditions (Attachment 3).
AFFIDAVITOF ACCEPTANCE
PROJECT: Swap Meet/Farmers Market (EAT
A¢)L_
Appiicant(s): am‘
As the applicant(s) of record for the subject property for the above project, i (we) have read and accept all conditions of approval.
I (we) understand that writtenevidence of agreement with all conditions of this approval is required before said permit shall become effective.
Print Na
Print Name
07* Z7w.Z0z,
Signature Date
Signature Date
RiversideCounty Fire Department
Of?ce of the Fire Marshal
Cityof Noroo
3902 HillsideAve. Norco, CA 92860
Bus (951) 737-8097 FAX (951) 734-8531
CONDITIONSOF APPROVAL
Event: Norco Rural Farmers and Artisans Market
Date: Beginning July 8"‘,2021 and continuing every Thursday Time: 5:00 p.m. to 8:00 p.m.
Location: 3954Old Hamner Road
FIRE SAFETY INSPECTION REQUIREMENTS
Fireinspectionstaff will inspectpriorto the event opening to the publicon the ?rst night.
It is the responsibility of the Market Manager to ensure alleoncessionairesand vendors comply wit h
theseConditionsof Approvalforall ensuingevents.
Any activitiesor processesthat donot meet these Conditionsof Approvalmust be correctedor mitigate d
beforethe event opening to the public.
EMERGENCYVEHICLE ACCESS
Emergency vehicle access roadsshallhave an unobstructedwidth of not lessthan 20 feet.
CONCESSIONSTANDS
A ?re extinguisher with a minimum rating of 2A] OBC, with a CaliforniaState Fire Marshal approved servicetag that reflects a current inspection date (within the last 12 months), is requiredwithin 75 feet travel of each concessionusing any type of open ?ame device.
Cooking that requiresthe use of a deep fat ?yer shallhave access to a minimumof one Class K portable ?re extinguisher within 30 feet travel distance.Class K extinguisher shall be a minimumof 1.5 gallon in capacity. . Concessionoperators using oils for cooking shallhave available a noncombustiblelid of sufficient size to cover the cooking well completely.
All cooking devices shall be in good working condition and be placed on a flat, stable surface. All cooking equipmentshall be restrictedto UL approvedcooking appliancesonly.
Electricalequipmentand cords shallbe listedfor outdoor use.
Multi-plug connections, damaged extensioncords, or cordswith lessthan 12-gagewiring are prohibited.
All L.P.G. tanks (empty or full) shall be securedwith a small chain or other approveddevice and kept a safe distance ?om open ?ame. L.P.G. tankscan be placed into plasticcrates for protection.
Portable generators which create a hazard will be ordered to be removed. Gasoline for portable generators is not allowedto be storedat the concessionstand.
Attachment 3
RiversideCounty Fire Department
Of?oe of the Fire Marshal
City of Noroo
3902 HillsideAve. Norco, CA 92860
Bus (951) 737-3097 FAX (951) 734-8531
For inspeciion before opening:
Please call Fire Systems Inspector Nolan (‘ragun
at (951) 737-8097
TENTS
Tents shallhave a ?ame-resistance labelaf?xed to each separate piece of fabric. The label shall eithe r
' have the CaliforniaState Fire Marshalseal of approvalor CPAI-84. (see samplesbelow) A tent without a ?ame-resistance label cannot be usedat the event. 2A-IOBCrated portable ?re extinguishersshallbe availablewithin 75-feettravel distance.
WA’1‘z’is'?iNG 1'6 F- -new KEEP ALL FLAME "' AND HEATSOURCES
AWAY FROM THIS
$15 Q? TENT FABRIC
_. .._I’ '3 I"- "7"
.$_:.-" 5% us; mama-_acw:‘:h_fhme~r¢si$~ A-. -_-; tnat?zbnk which area CPA!-8-1 "€ i-iped?-n-b’o¢tuamru-rpm-at 5 1'I:?:br?:-r.iilblms.y‘le?iu:-an- ? TIinnanrcas?uct with an_v_!18.m¢
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@“‘“—L\a~&
Sandie Hastings
’
Fire SafetySpecialist
1 RiversideCounty Fire Dep" ment
Sandie.Hastin 5:;1?re.ca. =>
COMMUNITY CENTER GARDEN RENDING
EXHIBIT C
More Information: (951) 270-5632 | [email protected] Organization: Date:
Contact Name/Title:
Address:
City: State: Zip:
Phone Number:
Email Address:
If you’re an in-town organization, do you have a valid City business license? Yes No Location:
Description of the “Work”:
Start Date: Completion Date: Total Cost:
The Applicant agrees to:
• Obtain a price quote for the Work
• Share the cost proposal prior to contracting any element of the Work • Pay 100% of the cost of the Work
• Perform the Work in a timely fashion, so as not to interfere with any other permit holder’s program • Complete the Work by the Completion Date
• Be solely responsible for all clean-up and removal of debris from the Work • Be solely responsible for ongoing maintenance of the improvement • Perform the Work in accordance with the City of Norco construction/maintenance practices (i.e., obtaining appropriate business license(s), building permits, etc.) • Understand any improvements, permanent fixtures or structures are property of the City of Norco Printed Name: Signature:
FOR CITY USE ONLY: Approved Denied
Department Head Signature: Date:
F
G
GH
12’ x 20’
RB RB RB
RB
RB
G 1 2
The EAT! Center would like to make a positive visual and functional impact within the space located between the back of our building and Hamner Ave. by adding a Greenhouse + Demonstration Space
The EAT! Program would like to erect a small greenhouse and install raised-bed plots to be used as a demonstration space for students and seminar participants
• Creating a Controlled Space through the addition of fencing and purposeful usage will deter un-housed individuals from migrating into & occupying the location • Visual & Functional Enhancement will improve the quality of the space for visitors to the Chamber, EAT! Center & Farmers Market
• Residents, Commuters and Visitors to the City of Norco via Hamner will be visually aware of the City’s commitment to Ag-Education
F–Fence
G1/G2—Access Gates
GH—Greenhouse
RB—Raised Bed Planters
GREENHOUSE + DEMONSTRATION SPACE
High Tunnel Greenhouse
• Galvanized steel High Tunnel Greenhouse Frame
• Galvanized steel High Tunnel Greenhouse End Panel Frames • 5.5 oz polyethylene greenhouse cover
• End panel frames and accompanying cover
WIDTH—12 Feet
LENGTH—20 Feet
HEIGHT—8 Feet 7 Inches
COST—Approx. $3,000.00
EAT! I FARM! I COMMUNITY
12’
GREENHOUSE
20’
8’7”
GREENHOUSE I EXAMPLE
The Greenhouse pictured below is an example of
the type of temporary structure being proposed
as part of the Ag-Demonstration Space
EXHIBIT E Page 321 of 367
FARMERS MARKET NORCO RURAL
FARMERS &
City Council
STAFF REPORT
Date: February 2, 2022 Agenda Item:
6.C.
To: Honorable Mayor and City Council Members
Prepared By: Chad Blais, Director
Department: Public Works
SUBJECT:
Trail Standard and Rehabilitation Discussion
RECOMMENDATION:
Provide staff with feedback or recommendations regarding trail standards and/or rehabilitation practices used by staff.
SUMMARY:
At the City Council meeting of January 5, 2022, Councilman Kevin Bash requested to agendize a discussion regarding trail standards, parkways and current trail rehabilitation practices.
BACKGROUND:
The City of Norco has an established Trail Standard 700 that outlines the requirements for construction of a new trail and parkway (see Trail Standards). While Trail Standard 700 provides the ideal widths for the trail and parkway if adequate space is available, many of the existing trail segments do not have the optimal space to accommodate a 12 foot trail and 6 foot parkway. However, in cases were parkway and trails space is limited less than the standard, staff will attempt to maximize the trail area by eliminating encroachments and also create a nominal parkway that moves the trail fencing farther away from the road edge and allow space for potentially planting trees in the future.
Councilman Bash has indicated some concerns regarding the trail standard and/or staff's practices related to establishing trail or parkway space as part of trail improvement projects. Staff is seeking direction from City Council in regards to the trail standard or other concerns Council may have regarding rehabilitation of the trails.
FISCAL IMPACT:
Not applicable.
RELATIONSHIP TO STRATEGIC PLAN:
This discussion regarding trail improvements is consistent with Strategic Plan Goal No. 1 Infrastructure – Establish funding for planning, maintenance, replacement and development of infrastructure.
REVIEWED AND APPROVED BY:
Certified as to Availability of Funds: Lisette Free, Finance Director Approved by: Andy Okoro, City Manager
Approved as to Form: John Harper, City Attorney
ATTACHMENT(S):
Norco Trail Standards
TRAIL
STANDARDS
I
If \. ~
STREET TREE PLANTING &
STAKING PER ORDINANCE
NC. 567. MIN. VERTICAL
TRAIL CLEARANCE 15·.
TRAIL FENCING PER
STD. DWe. NO. 705
ROLLED OR
VERTICAL CURB
I
INSTALL 2" x 4"
GUTTER PER REDWCOD HEADER
CITY STD.----.,
SEE NCTES 1 AND 3 BELOW
NOTES:
z
0 Vi
1. TRAIL MATERIAL (4" THICK) SHALL BE CCMPACTED IN PLACE TO 95% WITH THE UPPER ONE FOOT OF SUBGRADE COMPACTED TO 95%, AND SHALL CONSIST OF DECOMPOSED GRANITE, SLAG OR STEEL SLAG WITH A MORE OR LESS EOUAL GRADATION MIXTURE BETWEEN y," SIZE MAXIMUM AND NO. 200 SIEVE SIZE MINiMUM.
REDWOOD HEADEP STAKES SHALL BE 1" x 2" x 18" AT 4'-0" D.C. FLUSH WITH TOP OF HEADER.
THE ONLY APPROVED ALTERNATIVE TRAIL MATERIALS ARE THE FOLLOWING:
.A. 2% SOIL CEMENT /DG. SEE SHEET 2 FOR SPECIFICAITONS.
B. POLYMER CGATED CRUSHED STONE PATHWAY MIX. SEE SHEET 3 FOR SPECIFICATICNS.
C. INTERLOCKING BRICK PAVERS IN DRIVEWAY AREAS ONLY AND CANNOT BE USED IN OTHER PARTS OF THE TRAIL. SEE SHEETS 4 & 5 FOR SPECIFICATION.
NO: BY: DATE: NO: BY: DATE:
LJA 09/01/05 3 JCW 10/23/07
GS
'" 2 SLR 03/28/07 4 SRe 02/22/08 ~ •• ~~7i7~
Drawn By: LJA Dale: 01/03/05 APPROVED:~lI W@t~
CITY ENGINEER RCE
Std. Dwg. No.
EQUESTRIAN TRAIL STANDARD 700
Sheet 1 of 6
l\A. SOIL CE E T
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GRADE TRL!.,'L. F-iL,UNG AU. RUTS AND AD0USTING GRp,DE FOR PROPER V'!ATER FLUN "!VITi-! 10, rv1!i'~!Murv1 CRess SLOPE OF 1 % AND p, fv'1AXnviJM CROSS S~OPE Cf-- 4%.
2. SPREAD 270 LBS. Qi'- POF{Lj\~~D PLASTiC CDrENT OVER 240 SO. FT. OF' TRAil . .3. ROTO-TIL :N THE CEMENT AND EX.5TING DC TR,L,iL MATERI.';L TO ,A DEPTH Oi~ L i~~CHES UJER THE: ~:r\TIRE 240 SQ. FT.
4. RE-GRADE THE AREA ROTO-TILLED AND MiXED. ADD WATER LIGHTLY DURING THIS PROCESS.
5. WHEN THE ENTIRE AREA IS LEVELED, ROLL THE AREA WITH A 3,500 LB. ROLLER ADDING WATER LIGHTLY.
THE AREA WILL NEED TO BE ROLLED SEVERAL TIMES FOP PROPER cm,IPACTION.
6. THE AREA IS TO BE LIGHTLY WATERED SEVERAL TIMES BY HAND OVER THE NEXT SEVERAL HOURS. AVOID OVER-WATERING THAT WOULD CAUSE THE TRAIL TO RUT OR WASH OUT. WATER MUST PENETRATE FOR THE FULL 4 INCHES OF SOIL CEMENT DURING THIS PROCES.
7. THE ENTIRE TR,~IL MUST BE SECURED WITH SIGNS AND BARRICADES DURING THE INSTAL~TION OF THE SOIL CEMENT AND FCR THE NEXT 24-HOURS AFTER COMPLETION TO ALLOW FOR THE CEMENT TC HARDEN.
8. ALL VEHICLES SHALL BE KEPT OFF THE SOIL CEMENT INCLUDING DRIVEWAYS FOR A FULL 24-HOURS AFTER THE INSTALLATION IS COMPLETE.
NO: BY, DATE: NO: BY: DATE:
LJA 09/01/05 3 JCW 10/23/07
2 SLR 03/28/07 4 SRL 02/22/08 t:::Z717z"
APPROVE~C!:7t ,& • Drawn BYILJA Date: 01/03/05 CITY ENGINEER RCE Std. Dwg. No,
EQUESTRIAN TRAIL STANDARD 700
Sheet 2 of 6
B, POLY R
WAY
SUB-GRADE PREPARATION
o
CD
MIX
E CRUSHED S ONE
?-,. ALL AREAS SHALL BE COHPACTEJ TO ,A, MiNIMUM OF 90% RELETIVE COMPACTiON AND SHALL BE GRA,DED WiTH A MINiMUM CROSS Sl_OPE OF 1 %. .ALL AREAS MUST BE GRACED iN A MANNER SO THAT NO STANDING WATER IS PRESENT AFTER FLOODiNG. AL~ DELETERIOUS MATERIAL SUCH AS SOD, TOPSOil, STICKS, ETS., SHALL BE REMOVED ~RiOR TO PAVING. ST,L,TE APPROVED PREE:'v1ERGENCE HERB:CICE SHALL BE AROUED OVER THE ENTIRE SUB-GRADE.
B. PRIOR TO PAVING SUB-GRADE SHALL BE APPRGVED BY .AN ARCHiTECT OR OTHER QUALIFIED INDIVIDUAL.
2. DECOMPOSED GRANITE OR CRUSHED AGGREGATE WITH STALOK BINDER A. AGGREGATE MIX SHALL BE DECOMPOSED GRANITE OR CRUSHED AGGREGATE. ALL AVAILABLE MATERIALS HAVE TESTED AND APPROVED BY PRODUCT MANUFACTURE.
B. THE .AGGREGATE MIXTURE IS TO BE BLENDED AS PER MANUF.~CTURER'S SPECIFICATIONS BY APPROVED MANUFACTURE'S BLENDING METHODS.
C. CONTRACTOR SHALL GUARANTEE THAT MATERIALS USED A,ND INSTALLATION OF AGGREGATE VATERIALS ARE IN ACCORDANCE WITH MANUFACTURE'S RECOMMENDATIONS.
3. AGGREGATE PAVING
A. THE MIXTURE SHALL BE PLACED BY A SPREADER OR OTHER APPROVED MEANS AT A 2-INCH COMPACTED DEPTH OVER A COMPACTED SUB-GRADE.
B. SPREAD BY GRADING ONTO THE PREPARED BASE UNTIL THE ENTIRE AREA IS COVERED.
C. THE SURFACE COVER SHALL BE COMPACTED USING A 5-TON DOUBLE-DRUM ROLLER OR SIMILAR TO GIVE A FINAL DEPTH OF 2-INCHES.
4. "STALOK" IS AN APPROVED BRAND OF POLYMER COATED CRUSHED STONE PATHWAY MIX. OTHER
MANUFACTURES OF POLYMER COATED CRUSH STONE WHICH MEET THE MINIMUM SPECIFICATION OF THE "STALOK" PRODUCT WILL BE CONSIDERED AN APPROVED EOUAL.
STALOK IS A PRODUCT TRADE MARK BY STABILIZER SOLUTIONS, INC., APIZONA STABILIZER SOLUTIONS: (602) 255-5900
LOCAL SUPPLIER: GAIL MATERiAL: (95 i) 279 -1 095
z NO: BY: DATE: NO: BY: DATE: 0
lfj i LJA. 09/01/05 3 JCW 10/23/07
GS 2 SLR 03/28/07 4 SRL 02/22/08 '~7rn- '" APPROVED:" ~~g"&~~ "'@ Drawn By: LJA Date: 01/03/05 CITY ENGINEER ReE
Std. Dwg. No.
EQUESTRIAN TRAIL STANDARD 700
Sheet 3 of 6
CITY of NORCO STANDARD DRAWING
&. & C. INTERLOCKING BRICK PAVERS
z
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NOTES:
=
1. EDGE TREATMENT SHALL BE AS STRAIGHT
AS POSSIBLE TO COMPLIMENT THE
ALIGNMENT OF PAVING STONES.
3. ALL SURFACING UTILITIES SHALL BE
ENCASED IN CONCRETE, CREATING STRAIGHT
LINES TO CUT AGAINST.
2. INTERLOCKING PAVING STONES (I.P.S.)
SHALL CONFORM TO ASTM C936 AND BE
INSTALLED TO MANUFACTURER'S SPECIFICATIONS.
BLOCK STYLE = CAPRI
PATTERN = RUNNER
COLOR = SANTA BARBARA SANDSTONE
(OR APPROVED EQUAL BY THE CITY ENGINEER.)
9 1 2"
4. PCC CLASS
DRIVEWAY - 520-A-2500
12" WIDE GEOTE ALONG
PERIMETER. N UP AT CURB
(DO NO R TOP OF BASE)
~~.,..-~,-l~~~~H~*~:.L-,---,~~ I.P.S (2 3/4" THICK) &
...,L....._fi5~oBfD1D)~9 ~g~~E '- Irs I"
RAILROAD TIE (GRADE I)
OR CONCRETE CURB
CRUSHED AGGREGATE BASE ~ I 1"
SET 1/4" BELOW
TOP PAVERS AND
CONTROL JOINTS.
CONCRETE CURB
TO BE CONSTRUC
WITH 2 - #4
LONGITUD
EXISTING D.G.
HORSE TRAIL
.;-..
(6" MINIMUM)
COMPACTED SUBGRADE
SECTIONAL VIEW
(RESIDENTIAL CONDITIONI
9 1 2"
12" WIDE GEOTEXllLE ALONG
PERIMETER. llURN UP AT CURB
(DO NOT COVER TOP OF BASE)
I.P.S (2 3/4" THICK) &
~=======t--- SAND BEDDING COURSE ~ (1" TO 1 1/2" THICK) RAILROAD TIE (GRADE I) -=':7r:::0~'b~::;:::~d OR CONCRETE CURB - . i · .. .. 6" CONCRETE BASE WITH SET 1/4" BELOW ". . .: WIRE WIELDED FABRIC OR #4 BARS
CRUSHED AGGREGATE BASE TOP PAVERS AND
CONTROL JOINTS.
CONCRETE CURB
TO BE CONSTRUCTED
WITH 2 - #4
LONGITUDINAL BARS.
(6" MINIMUM-AS REQUIRED BY SOILS REPORT)
COMPACTED SUBGRADE
2" DIA. DRAIN HOLES, LOCATE AT
LOWIEST ELEVA 1l0NS
SECTIONAL VIEW
(COMMERCIAL CONDITIONI
NO: BY: DATE: NO: BY: DATE:
1 LJA 09/01/05 3 JCW 10 23/07
2 SRL 03 28 07 4 SRL 02 22/08 C.'2'717"
APPROVElh:::: :2! »,,:';A!~ J...wC .. Drown By:LJA Dote: D1/03/05 CflY ENGINEER RCE Std. Dwg. No.
EQUESTRIAN TRAiL S-rANDARD 700
~~----~-~--~------~------------~-- - - ---- --~------~-~---- ~~~-~~~~~--~~~- z
0 Ui
G5
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NO: BY:
1 LJA
2 SRL
Drawn By:LJA
r f
01 co
TYPICAL UTILITY ENCASEMENT
90' DIRECTIONAL CHANGE
DATE: NO: BY:
09/01/05 3 Jew
03/28/07 4 SRL
DATE:
10/23/07
02/22/08
Date: 01/03/05
[-I ,
i I -I
I i
i I : I -j IIi I , i
I I I , I
CUT TO FIT ALL EDGES
SECTION A-A
<::??I'I~
APPROVED~~@ '~'OI ~ ICITY ENGINEER RCE
Std. Dwg. No.
EQUESTRIAN TRAIL STANDARD 700
Sheet 5 of 6
c
,
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<It:
,1',j:ER ~OCK'r"~C; P/\V[f?S
S=:,:: DE T,LJl, OR CONCRETE CURB
,,' II' 20' MAX, IN RESIDEclTIAL ZONES UNLESS
, APPROVED OTHERWiSE BY THE DIRECTOR
f-+---'--j OF PUBLIC WORKS
I
~ /.,:J::' ~====+l--l.o, ~ ~ \
I
, i I OPTIONAL
J i • RAILROAD TIES' (GRADE I)
• • 12' TRAIL OR CONCRETE CURB
WHERE C&G~ OCCURS
EXISTING CURB
EXISTING
TRAIL FENCiNG
(PROTECT IN PLACE)
WHERE OCCURS
(PROTECT -IN-PLACE)
PLAN VIEW
R/W
12'
INTERLOCKING PAVERS I
AND SUBGRADE
SEE DETAIL
I ON SHEET 4
EXISTING
A,e PAVEMENT OR
p,ce PAVEMENT AND GUTTER ~
VARIES
= -.......... l 1..,,-~--lli55EEE~=~===:J -------__ ~ ~ '-- EX,STING pee ------------. ----i DRIVE APPROACH " I "-- __ ...J
SECTIONAL VIEW
R/W
EXISTING 12'
TRAil FENCING
(PROTECT IN PLACE)
WHERE OCCURS INTERLOCKING PAVERS I (RAILROAD TIE' (GRADE EXISTING CURB AND SUBGRADE . I CONCRETE CURB
(PROTECT-IN-PLACE)! g~i0EWAY
i) OR
AND GUTTER :~;}\T' SEE DETAil ON SHEET "I. EXISTING
= -VARiES ~~--- ---'Ib ~ t:5=-t====S=~==t:==ZJ ---_________ __ ::::-rtr ---L_.J ~ ) -~" I EXIS-ING DIRT
~~-,.j DRiVE APPROACH
RAilROAD TIE' (GRADE I)
OR CONCRETE CURB
SECTIONAL VIEW
'NeTEI
TO BE USED ONLY IF DWY OR DWY
APPROACH IS OTHER THAN A,C OR P,CC,
NO: BY: DATE: NO:
LJA 09/01/05 3
BY: DATE:
JCW 10/23/07 C~'1f'1~ 2 SRL 03/28/07 4 SRl 02/22/08
APPROVED: ' ~,;;,,~ Drawn By: LJA Date: 01/03/05 CITY ENGINEER ReE Std, Dwg, No,
EQUESTRIAN TRAIL STANDARD 700
Sheet 6 of 6
CITY of NORCO STANDARD DRAWING
(REPLACEMENT OF EXISTING ONLY)
8'
2 " MAX. INSmnON -"----;c~~~'-'------1. II---- OEPTH (TYP.) I 3 7/2" DIA. MIN.
FINISHED
GRADE
MIN.
SEE
NOTE 5
oc::::;'
2 5/8" DIA.
HOLE (TYP.)
AL TERNA TE FOOTING DESIGN (UTILITY CROSSING)
,r-'COfICRETE FOOTING
~F'INI~3HE:D GRADE
NOTES:
SEE NOTE 8-" r-"""':~---"r-4- 1IO
,. LONG - #4 BAR
EACH WAY
c=:= = = = === EXISTING UTILITY LINE
1. THE TOP OF THE POST SHALL NOT EXCEED 6" ABOVE THE TOP RAIL
2. THE HEIGHT ABOVE THE GROUND OF THE CENTERLINE OF THE TOP RAIL SHALL BE 36".
3. THE CENTlER- TO-CENTER DISTANCE BETWEEN THE TOP AND BOTTOM RAILS SHALL BE 15".
4. ALL POSTS AND RAILS SHALL BE FULLY PRESSURE TREATED WITH EITHER COPPER AZOLE OR ALKALINE COPPER QUATERNARY. POSTS AND RAILS SHALL EXHIBIT A MINIMUM PRENETRATION OF 1/8" ON ALL TREATED SURF ACES.
5. INSERTION DEPTH OF THE RAIL INTO THE POST SHALL BE 2". NAILS SHALL BE 16d COMMON, GALVANIZED-RING OR 3" STEEL DRYWALL SCREWS. ONE NAIL OR SCREW PER EACH RAIL ON ONE SIDE OF POST.
6. CONCRETE SHALL BE 500-C-2500.
7. POLE FENCING MATERIAL SHALL BE EITHER CEDAR OR LODGE POLE PINE.
8. WOOD POSTS SHALL BE LOCATED BETWEEN 4' (MINIMUM) AND 8' (MAXIMUM) AWAY FROM DRIVEWAYS.
9. WOOD POSTS SHALL BE LOCATED 3' AWAY FROM FIRE HYDRANTS AND TlREES.
10. IN CASE OF CONFLICT BETWEEN POST FOUNDATION AND UNDERGROUND UTILITIES, CONTRACTOR SHALL CONSTRUCT POST FOUNDATION PER ALTERNATE FOUNDATION DETAIL SHOWIN ABOVE.
CONTRACTOR SHALL PROTECT UNDERGROUND UTILITY IN PLACE DURING CONSTRUCTION. z NO: BY: DATlE: NO: BY: DATlE:
!r----r--------+---------r----r--------;---------~ r-...... ----"'----------'----------L-----'---------'-----------i APPROVED~ ilZU.·. c.... --- Drawn By: SJN Date: 03/ 31 / 16 CITY ENGINEER '27 7~RCE Std. Dwg. No.
WOOD EOUESTRIAN TRAIL FENCING DETAIL 705
Sheet 1 of 2
CITY of NORCO STANDARD DRAWING
TRAVELED
WAY
f'"
o
VARIES' 0 ~I-----=------l
U
\V
-.JI
TRAVELED
WAY
I
u
(IJ
f"
o
VARIES' 0
\lI \V
BARRIER CURB ADJACENT ROLLED CURB ADJACENT
CASE "A"
• THIS DIMENSION IS TO BE DETERMINED BY THE
CITY TO MAINTAIN A STANDARD TRAIL WIDTH
IN THE AREA.
TRAVELED
WAY
.1
:JI
36'"
f'"
o
o
CASE "B"
EDGE OF PAVEMENT ADJACENT
CASE "c"
TRAIL FENCE POST-.
L 4' MIN.
rTRAIL FENCE
4' MIN .. 1
18' MAX ~ 8' MAX. I
.....()';---o( ............ DRIVEWA Y-.........
I .,. ----- _ .
/
CURB & GU TTER Y __ F_E_N_C_E_P_L_A_C_E_M_EN_T __ A_T_D_R_I_V_EW_A_Y_S __ _ TRAIL FENCE POST \ H Y H ( MIN., ,3' MIN'
i
r TRAIL FENCE
----0 g 0------<0 0 0>---
FENCE PLACEMENT AT TREES & FIRE HYDRANTS
5 NO: BY: DATE: NO: BY: DATE:
POST
POST
~r---r-----~------~--~------~------~
a:: APPROVED0 ""y", c.,.--Z -4
Drawn By:SJN Date: 03/31/16 CITY ENGINEER 'Z'TI7'Z.. RCE Std, Dwg, No.
WOOD EOUESTRIAN TRAIL FENCING DETAIL 705
Sheet 2 of 2
CITY of NORCO STANDARD DRAWING
(NEW CONSTRUCTION ONLY)
'REPLACEMENT OF EXISTING WOOD FENCE ~TH PVC FENCE MUST BE APPROVED BY THE PUBLIC WORKS DEPT. 8' 8'
-~ -=
;116' LENGTHS· f'"
/ ii'- .. .. - H -- H -
2" X 6" PVC RAIL
- -- 1r
/ --- .. - -- 1l ---
'-5" X 5" P.V.C POSTS (TYP.)
w '" \V \1/ \V \V \V '" \V , ,
RAILING PLACEMENT
STANDARD FOOTING DETAIL P. V.C. FENCE AL TERNA TE FOOTING DETAIL 1-----:2:-"_r4::-"-.L::::~--- 5" SQUARE P.V.C. POST CAP ---~-::::".--::2;;1,,_r4:-"--" ATTACH ~TH P.V.C. SOLVENT
-...
N
T ~ ~:r---2" X 6" P.V.C. RAIL--",- T ~
13"-14"' 16' LENGTHS 13"-14"' -+-
(STAGGERED) 1 b'
6" ----- 5" X 5" P.V.C POSTS -----.. --t- ---+- SPACED AT 8' O.C. --+- ! r-- CONCRETE FOOTING-----.. !
13"-14'"
I. 12" • I
DIA.
13"-14"'
~- FINISHED GRADE
<l q I .
l' LONG - #4 BAR _...5i-r;;;;;;;;;;;;;:F:-+----
EACH WAY
SEE NOTE 8 (SHEET 3)
• SPACING SHALL BE IDENTICAL.
• I
c:::::: === === === === EXISTING UTILITY LINE
Drawn By: SJN Date: 03/31/16
PVC EOUESTRIAN TRAIL FENCING DEl AIL
Sheet 1 af 3
CITY of NORCO STANDARD DRAWING
r"" r""
0 0
VARIES' 0 VARIES' 0
u: cj cj TRAVELED <Ii TRAVELED \V WAY \V.
WAY
I I
BARRIER CURB ADJACENT ROLLED CURB ADJACENT
CASE "A" '"
CASE "B"
• THIS DIMENSION IS TO BE DETERMINED BY THE
0 CITY TO MAINTAIN A STANDARD TRAIL WIDTH
IN THE AREA.
.1 36"' 0
"-
TRAVELED W
WAY \V "'-
EDGE OF PAVEMENT ADJACENT
CASE "e"
TRAIL FENCE POST) .TRAIL FENCE POST
I 4' MIN. • 4' MIN .. I
18' MAX'I~ • 8' MAX. I
1 ~DRIVEWAY----.. ~ '- I--
,
/ . .. .
CURB & GUTTERY FENCE PLACEMENT AT DRIVEWAYS
1RAIL FENC:)l' -;'1 y H ( "', ,,' "'I s1RAIL FENCE POST gO o 0
FENCE PLACEMENT AT TREES & FIRE HYDRANTS
5 NO: BY: DATE: NO: BY: DATE:
(I)
'"
~ <::: , - ,.,1 -. ,C ~ ___ APPROVED:
Drawn By: SJN Date: 03/31/16 CrTY ENGINEER ~"1 t 7"Z. RCE Std. Dwg, No,
PVC EOUES I RIAN TRAIL FENCING DETAIL 706
Sheet 2 of 3
CITY of NORCO STANDARD DRAWING
NOTES:
1. CONCRETE FOOTING SHALL BE CONSTRUCTED OF CLASS 500-C-2500 CONCRETE PER THE STANDARD SPECIFICATIONS FOR PUBLIC WORKS CONSTRUCTION, LATEST EDITION.
2. P.V.C. EQUESTRIAN TRAIL FENCING COMPONENTS SHALL BE MANUFACTURED TO THE FOLLOWING THICKNESSES:
5" X 5" P. V.C. POST: 0.135" (135 MIL)
2" X 6" P. V.C. RAIL: 0.100" (100 MIL)
3. P.V.C. RAILS SHALL BE CONNECTED TO P.V.C. POSTS AT 16' O.C. BY USE OF A ROUTED POST/GRAVITY LOCK METHOD (OR APPROVED EQUAL). TOP AND BOTTOM RAIL CONNECTIONS SHALL BE STAGGERED EVERY 8'.
4. P.V.C. POSTS LOCATED AT THE MIDPOINT OF P.V.C. RAILS SHALL HAVE ROUTED HOLES TO PROVIDE A PASS THROUGH FOR P.V.C. RAILS.
5. P. V.C. EQUESTRIAN TRAIL FENCING SHALL BE PLACED PER THE APPROPRIATE CASE SHOWN ON THIS STANDARD PLAN.
6. P.V.C. POSTS SHALL EXTEND 42" (OR 48") ABOVE THE FINISH GRADE. SPACING OF RAILS SHALL BE DONE IN SUCH A MANNER AS TO ACCOMODATE THE SPACING LIMITS SHOWN.
7. INSTALLATION SHALL BE PER MANUFACTURER'S STANDARDS.
8. IN CASE OF CONFLICT BETWEEN POST FOUNDATION AND UNDERGROUND UTILITIES, CONTRACTOR SHALL CONSTRUCT POST FOUNDATION PER ALTERNATE FOUNDATION DETAIL SHOWN ABOVE.
CONTRACTOR SHALL PROTECT UNDERGROUND UTILITY IN PLACE DURING CONSTRUCTION.
9. PVC POSTS SHALL BE LOCATED BETWEEN 4' (MINIMUM) AND 8' (MAXIMUM) AWAY FROM DRIVEWAYS.
10. PVC POSTS SHALL BE LOCATED 3' AWAY FROM FIRE HYDRANTS AND TREES.
11. REPLACEMENT OF EXISTING WOOD FENCE WITH PVC FENCE MUST BE APPROVED BY THE PUBLIC WORKS DEPT. z NO: BY: DATE: NO: BY: DATE: 0
II)
~
'"
Drawn By:SJN Date: 03/31/16 APPROVED:.... ~ CITY
./2.
~717' RCE
Std. Dwg. No.
PVC EOUES I AlAN TRAIL FENCING DETAIL 706
Sheet 3 of 3
CITY of NORCO STANDARD DRAWING
=;::=::;::::=;:::=::;=::;;- - - - - - - - -;:-:::;:=:;:=:;:::::;:::
---~
FENCE LINES
UP WITH END
OF CURB RETURN
/
(
~---
/
SCALE: 1"=20'
HORSETRAIL at IMPROVED INTERSECTION
14'
• •
14'
I
+
I I
I
I ' SCALE: 1"=20'
HORSETRAIL at UNIMPROVED INTERSECTION
~~N=O:~~B~Y:~ __ =DM=E: __ ~N=O~: r-~B=Y:~ __ =OO=E:~I*~~ ~ APPROVE~' 11>1 ). ~ 240",
Drawn By: LJA Date: 12/21/04 ~ENGINEER RCE
Std. Dwg. No.
EQUESTRIAN TRAIL at CORNER 710
Sheet 1 of 1 Page 366 of 367
CITY of NORCO STANDARD DRAWING
•
RED LETTERING ON WHITE
1YPE
RETROREFLECTIVE III, HIGH INTENSI1Y SHEETING ~~
BACKGROUND "
12"
o
• I
T
1 18"
I
ALUMINUM
L------7IJi'<=,---Il
DRIVE RIVET ~
o
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2" X 2" X 12 GA. /
TOP
STEEL
30"
TUBING
ON 2
SELECTED
SIDES AND
PUNCH ~
BOTTOM 12" ON 4 SIDES
I:
o
o
o
o
18" i
!
1 FILLET WELD ~/ ALL AROUND
o o V 2 Jf' X 2 ~" X 12 GA.
SLEEVE @ 18" LONG
PUNCHED 6 HOLES
~v
2 J(," 2 J(," X 12 GA. r PENETRATOR @ 30" LONG I ~ PUNCHED 6 HOLES lv PENETRATOR END CUT
• I
I
I 18" I
30,,1 I
I
, ,
I
t
• 3"
DETAIL A PLAN VIEW
z NO: BY: DATE: 0 ~~~~ __ ~~ __ r-~~~-r~N~O~:+-~B~Y~: __ -+ __ ~D~AT~E~: __ ~I~jlbk~ 84"
GROUND
30"
PENETRATOR
UNIT
(SEE DETAIL A
U1
G'i
'" f--"EL-_L-__ --L ___ L----1. ___ ...l-__ ---j APPROVE(\- • L I J. ~ '240~ Drawn By:LJA Date: 3/19/04~ENGINEER RCE Std. Dwg. No.
HORSE TRAIL SIGN 720
Sheet 1 of 1