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12/20/2011 - SP • LE COPS • �c►T Y*e� j GRHnD*EMU cE - - December-20,•201.1 .. . .- •�" � • Special Meeting at 6:30 • 22795 Barton Road, - ': Grand Terrace : . .California 92313.-5295 • : ' Civic Center CITY. O F G,RAND T E R RAC E Fax:(9'09)783=7629 : . •, "'Fax(909)783-2600• -, • - - .CRA/CITY.COUNC.IL Walt-Stanckiewitz .Mayor - . • - :• REGULAR .MEETINGS Mayo P G len • • 2ND ,AN•D `4TH Tuesday - 6 00 ••p.m•.:: Bernardo Sandoval -. • Darcy McNaboe . • - - Gene Hays Council Members Betsy M!.Adams . :..City Manager .-: ,. • • • - • :- Council Chambers ' .: - - •- - Grand-.Terrace Civic Center • :2279$ Barton:Road... • . - Grand Terrace, CA.92313=5295 • ' ment _ ABSENT: Lt. Steve Dorsey, San Bernardino County Sheriff's Department CONVENE COMMUNITY REDEVELOPMENT AGENCY AT 7:37.P.M. 1. APPROVAL OF 10-25-2011 MINUTES CRA-2011-54 MOTION BY AGENCY MEMBER MCNABOE, SECOND BY AGENCY MEMBER HAYS, CARRIED 4-0-1-0 (AGENCY MEMBER SANDOVAL ABSTAINED), to approve the October 25, 2011 Minutes. Chairman Stanckiewitz adjourned the Community Redevelopment Agency Meeting at 7:40 p.m., until the next CRA/City Council Meeting that is scheduled to be held on Tuesday, December 13, 2011 at 7:30 p.m. SECRETARY of the Community Redevelopment Agency of the City of Grand Terrace CHAIRMAN of the Community Redevelopment Agency of the City of Grand Terrace CRA AGENDA ITEM NO. 155 a one-time option to sell back a limited amount of accrued vacation or personal leave hours. SECTION 2: An eligible employee may sell back a maximum of 40 hours of vacation or personal leave if doing so does not reduce his/her combined leave balance to less than two weeks (80 hours for full time employees). SECTION 3. The sell back will take place on December 22, 2011 for all eligible employees who exercised their option to participate in the aforementioned leave sell back program on or before December 9, 2011. 152 event an employee from not having enough accrued leave, as a result of selling back leave, if the short term disability benefit were to be needed. The potential cost for offering this vacation (or personal leave) sell back will be discussed in the fiscal impact section of the staff report. The timing of the sell back, if approved by the City Council, would be December 22, 2011. In order to participate in the one time sell back the leave program, an eligible employee must exercise the option on or before December 9, 2011, pending Council approval of the program. FISCAL IMPACT: Employees, City Hall and Child Care, have accrued over 5,000 hours of vacation and personal leave with a value close to $200,000. The City's cap for these leaves is three icn t"A" ("Scope of Services")hereto,the terms contained in Exhibit"A" shall be controlling. 7 115 cover all vehicles used in connection with Contractor's performance of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CITY OF GRAND TERRACE SPECIAL COMMUNITY REDEVELOPMENT AGENCY&COUNCIL MEETING AGENDA CITY COUNCIL CHAMBERS December 20,2011 GRAND TERRACE CIVIC CENTER 6:30 p.m. 22795 Barton Road THE CITY OF GRAND TERRACE COMPLIES WITH THE AMERICANS WITH DISABILITIES ACT OF 1990. IF YOU REQUIRE SPECIAL ASSISTANCE TO PARTICIPATE IN THIS MEETING, PLEASE CALL THE CITY CLERK'S OFFICE AT (909)824-6621 AT LEAST 48 HOURS PRIOR TO THE MEETING. IF YOU DESIRE TO ADDRESS THE CITY COUNCIL DURING THE MEETING ON AN AGENDA ITEM,PLEASE COMPLETE A REQUEST TO SPEAK FORM AVAILABLE AT THE ENTRANCE AND PRESENT IT TO THE CITY CLERK. SPEAKERS WILL BE CALLED UPON BY THE MAYOR AT THE APPROPRIATE TIME. ANY DOCUMENTS PROVIDED TO A MAJORITY OF THE CITY COUNCIL REGARDING ANY ITEM ON THIS AGENDA WILL BE MADE AVAILABLE FOR PUBLIC INSPECTION IN THE CITY CLERK'S OFFICE AT CITY HALL LOCATED AT 22795 BARTON ROAD DURING NORMAL BUSINESS HOURS. IN ADDITION,SUCH DOCUMENTS WILL BE POSTED ON THE CITY'S WEBSITE AT WWW.CITYOFGRANDTERRACE.ORG • Call to Order— * Invocation— • Pledge of Allegiance— • Roll Call— II STAFF COUNCIL AGENDA ITEMS RECOMMENDATION ACTION Convene Community Redevelopment Agency and City Council Meeting 1. Annual Report to the Legislative Body for the Agency's Activities in Fiscal Year 2010-11 Community Redevelopment Agency: Approve the 2010-11 Annual Approve Report for presentation to the City Council and authorize the Agency Executive Director to make any minor corrections necessary to ensure accuracy of the reports. City Council: Accept and file the 2010-11 Annual Report for the Accept Community Redevelopment Agency Adiourn the Community Redevelopment Agency and City Council Meeting THE NEXT REGULAR CRA/CITY COUNCIL MEETING WILL BE HELD ON TUESDAY, JANUARY 10, 2012 AT 6:00 P.M. AGENDA ITEM REQUESTS MUST BE SUBMITTED IN WRITING TO THE CITY CLERK'S OFFICE NO LATER THAN 14 CALENDAR DAYS PRECEDING THE MEETING. does not reduce his/her combined leave balance to less than two weeks (80 hours for full time employees). SECTION 3. The sell back will take place on December 22, 2011 for all eligible employees who exercised their option to participate in the aforementioned leave sell back program on or before December 9, 2011. 152 event an employee from not having enough accrued leave, as a result of selling back leave, if the short term disability benefit were to be needed. The potential cost for offering this vacation (or personal leave) sell back will be discussed in the fiscal impact section of the staff report. The timing of the sell back, if approved by the City Council, would be December 22, 2011. In order to participate in the one time sell back the leave program, an eligible employee must exercise the option on or before December 9, 2011, pending Council approval of the program. FISCAL IMPACT: Employees, City Hall and Child Care, have accrued over 5,000 hours of vacation and personal leave with a value close to $200,000. The City's cap for these leaves is three icn t"A" ("Scope of Services")hereto,the terms contained in Exhibit"A" shall be controlling. 7 115 cover all vehicles used in connection with Contractor's performance of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Approvals Finance Director (if applicable) BS tr . City Attorney RLA rbk• Mt& City Manager , BMA teVa AG EN DA REPORT MEETING DATE: December 20, 2011 Council Item (X ) CRA Item ( X) TITLE: Annual Report to the Legislative Body for the Agency's Activities in Fiscal Year 2010-11 PRESENTED BY: Bernie Simon, Finance Director Joyce Powers, Community and Economic Development. Director RECOMMENDATIONS: Community Redevelopment Agency: Approve the 2010-11 Annual Report for presentation to the City. Council and authorize the Agency Executive Director to make any minor corrections necessary to ensure accuracy of the reports. City Council: Accept and file the 2010-11 Annual Report from the Community Redevelopment Agency. BACKGROUND: Section 33080.1 of the Health and Safety Code requires that each redevelopment agency within the State of California present an annual report to its legislative body within six months of the end of the agency's fiscal year. The required independently audited financial statement for the 2010-11 fiscal year, the Housing and Community Development ("HCD") Report, and the State Controller's Report ("SCO") have been prepared and are submitted for approval as indicated in the recommendations listed above. This information is being presented jointly to the Agency Board and the Council as the Agency's legislative body. The individual reports listed above were completed by the Agency's fiscal consultant, RSG, with input and coordination from staff. The "Annual Report" is a summary of the Agency's activities, both financial and programmatic, with the following documents attached to the overall Annual Report as exhibits: • Exhibit 1: Audited Financial Statement Exhibit 2: Fiscal Statement and Report of Financial Transactions Exhibit 3: Statement of Indebtedness Exhibit 4: Housing Activity Report (HCD report) Exhibit 5: Blight Report Exhibit 6: Agency-owned property igible employees who exercised their option to participate in the aforementioned leave sell back program on or before December 9, 2011. 152 event an employee from not having enough accrued leave, as a result of selling back leave, if the short term disability benefit were to be needed. The potential cost for offering this vacation (or personal leave) sell back will be discussed in the fiscal impact section of the staff report. The timing of the sell back, if approved by the City Council, would be December 22, 2011. In order to participate in the one time sell back the leave program, an eligible employee must exercise the option on or before December 9, 2011, pending Council approval of the program. FISCAL IMPACT: Employees, City Hall and Child Care, have accrued over 5,000 hours of vacation and personal leave with a value close to $200,000. The City's cap for these leaves is three icn t"A" ("Scope of Services")hereto,the terms contained in Exhibit"A" shall be controlling. 7 115 cover all vehicles used in connection with Contractor's performance of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V DISCUSSION: The complete Annual Report is due to the State by December 31, 2011, and it is attached for review. Staff has summarized the Agency's financial and project activities below. Audited Financial Statement (Exhibit 1) The independent audit report includes a review of the Agency's Balance Sheet and, Statement of Revenues, Expenditures, and Changes in Fund Balances. The auditor's comments are included on page 53 of the Annual Report document. In the auditor's opinion, except for Finding 2011-01, the Agency complied with the requirements for the ; fiscal year ending June 30, 2011. Finding 2011-01 states that although the required information was presented within last year's Annual Report (for fiscal year 2009-10), it did not include separate blight progress and property reports, or a summary fiscal statement. Instructions for a summary fiscal statement were formalized in a letter from the SCO dated November'16, 2011.. To correct this item and prevent a similar finding next year, staff has included a cover page entitled "Fiscal Statement" which summarizes pertinent data from the Financial Transaction Report (Exhibit 2). On December 8, 2011, the California Redevelopment Association provided a rebuttal opinion stating that a separate summary "Fiscal Statement" is not necessary; however, staff has followed SCO's recommendation. Separate exhibits for blight progress and Agency property have also been prepared and included in the 2010-11 Annual Report as Exhibits 5 and 6. Finding 2011-01 also stated that the time limit for commencement of eminent domain proceedings to acquire property within the project area was not included. The Agency no longer has the authority to initiate eminent domain proceedings and this has been noted in the attached annual report, on page 4. Finding 2011-02 states that the fiscal year 2010-11 budget included the required work program and goals, but did not include a required examination of the previous year's (2009-10) achievements along with a comparison to the previous year's work program. The auditor considered this an immaterial instance of noncompliance. The 2010-11 budget cannot be amended to correct this issue. However, staff has recently prepared the comparison for fiscal year 2010-11 that should be included in the current year's budget (2011-12), and will be recommending that the Agency amend the budget to add the comparison report during the mid-year budget update. Annual Report of Financial Transactions (Exhibit 2) Section 33080.5 of the Health and Safety Code requires that the financial transactions report contain the following information: 1. The amount of outstanding indebtedness, which is $244,290,997. 2. The amount of gross tax increment property tax revenues generated: $6,506,229. 2011, pending Council approval of the program. FISCAL IMPACT: Employees, City Hall and Child Care, have accrued over 5,000 hours of vacation and personal leave with a value close to $200,000. The City's cap for these leaves is three icn t"A" ("Scope of Services")hereto,the terms contained in Exhibit"A" shall be controlling. 7 115 cover all vehicles used in connection with Contractor's performance of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V 3. The amount of revenue allocated to other taxing agencies, which includes: • County General Fund: $814,209 • County Fire Protection District: $660,644 • San Bernardino Valley Municipal Water District: $143,422 • County Library: $78,844 • CJUSD $228,152 • San Bernardino Community College $18,075 4. Any other information useful to describe the Agency's programs, which is summarized in the Blight Report (Exhibit 5). Statement of Indebtedness (Exhibit 3) The Agency's annual Statement of Indebtedness ("SOI") is also due to the SCO by December 31, 2011, but is not legally required to be included in the Annual Report for presentation to the legislative body. However, because data from the SOI"is repeated in the Report of Financial Transactions, it has been included. In addition, the SOI includes funds reserved for projects and other payments. The balances listed in the SOI are dated June 30, 2011, to begin the following fiscal year, 2011-12. Housing and Community Development Report (Exhibit 4) The HCD report is the Agency's report on housing and displacement affecting households of low to moderate income. Section 33080.4 of the Health and Safety Code requires that this report include the following information: 1. The number of households displaced during the previous fiscal year: which is 0. 2. The number of households estimated to be displaced during the current fiscal year: 0. 3. The number of units destroyed or removed during the previous fiscal year: 0. 4. The number of Agency-assisted units constructed, rehabilitated, acquired or subsidized during the previous fiscal year: 0 5. The status and use of the Low to Moderate Income Housing Funds, including deposits and withdrawals. The balance on June 30, 2011 was $2,454,480. 6. The total number of units to be constructed under the terms of an agreement: 0. 7. Other information useful to explain the Agency's housing programs, which is described below in more detail. a. The Agency purchased a 0.5 acre parcel at 12569 Michigan Street with $132,180 of Low to Moderate Income Housing Funds, and on June 21, 2011, the Agency sold the parcel to Habitat for Humanity for $1.00. Habitat will begin construction of two single family homes at the site in 2012. b. Although there was no new affordable housing loan activity Ain fiscal year 2010-11, the agency is administering a portfolio of remaining low and moderate income loans. • Low and Moderate Home Improvement Loan Program: 6 outstanding loans, value $84,355. One loan has recently been paid in full, after June 30, 2011, and will be shown in next year's annual report. ement property tax revenues generated: $6,506,229. 2011, pending Council approval of the program. FISCAL IMPACT: Employees, City Hall and Child Care, have accrued over 5,000 hours of vacation and personal leave with a value close to $200,000. The City's cap for these leaves is three icn t"A" ("Scope of Services")hereto,the terms contained in Exhibit"A" shall be controlling. 7 115 cover all vehicles used in connection with Contractor's performance of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V • Low and Moderate 2nd Mortgage Program (purchases): 11 outstanding loans, total value $688,600. Offsite Improvements for Affordable Housing: There were no dwelling units designated as very low, low and moderate income households that directly benefited from LMIHF expenditures for offsite improvements which resulted in the elimination of health and safety hazards. Blight Report (Exhibit 5) • Section 33080.1 also requires a description of the Agency's progress in alleviating blight in the 2010-11 fiscal year, including specific actions and expenditures. The following projects and programs were started and/or completed during this reporting period. Property acquisition and land improvements for proiects: Property acquisition for the freeway-oriented project east of Interstate 215 is an on-going effort. The Agency opened escrow on a 14.22 acre parcel in June 2011, which closed escrow in fiscal year 2011-12. The purchase price was $1,393,702 for the parcel, located on .the north side of Van Buren Street, east of 1-215. In addition, Phase 1 of the Town Square commercial project was largely completed during this fiscal year in partnership with private development partners, creating approximately 151 construction jobs. The official grand opening occurred in August 2011. Other public benefit proiects: • Grand Terrace Road, installation of new landscaping - $37,940 • Reconstruction of Grand Terrace Road between Barton Road and Vivienda Avenue - $43,133 RDA contribution • Completion of the Senior Center Kitchen - $160,419 RDA contribution • Construction of a new baseball field - $438,120 • Construction of street and landscaping improvements, Michigan Street, Barton Road, and La Paix- $608,712 • Conceptual design for the west side park (for grant application and community meetings) - $10,715 High School and public infrastructure improvements: The Agency has assisted the School District with property assembly and relocation of a 48-inch water line. During the 2010-11 fiscal year, the storm drain project was completed, utilizing $130,000 in RDA funds. Commercial Exterior Improvement Program: The Agency is working with property owners to provide financial assistance to improve building facades.and landscaping. $52,214 was expended in the 2010-11 fiscal year. The program addresses deteriorated and dilapidated buildings and obsolete design or construction. Neighborhood Improvement Grant Program: The Agency is providing limited financial assistance to improve the street appearance of residential properties in the loans, value $84,355. One loan has recently been paid in full, after June 30, 2011, and will be shown in next year's annual report. ement property tax revenues generated: $6,506,229. 2011, pending Council approval of the program. FISCAL IMPACT: Employees, City Hall and Child Care, have accrued over 5,000 hours of vacation and personal leave with a value close to $200,000. The City's cap for these leaves is three icn t"A" ("Scope of Services")hereto,the terms contained in Exhibit"A" shall be controlling. 7 115 cover all vehicles used in connection with Contractor's performance of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Project Area. The maximum grant amount is $1,000 for residents of low- to moderate- income, and the funds may be used to purchase materials for exterior upgrades, such as paint and landscaping materials. Labor costs are not eligible for funding. $9,682 was expended during the fiscal year. This program addressed deteriorated and dilapidated buildings and blighted neighborhoods. Code Enforcement Program: The Agency has continued its support of the Code Enforcement Program to ensure the preservation of both residential and commercial neighborhoods and eliminate substandard housing. In addition to complaint response, pro-active inspections are conducted annually of rental properties through the Rental Inspection Program. Any substandard housing and property maintenahce violations observed are required to be corrected. Pro-active enforcement has been expanded over the fiscal year. Agency Owned Property (Exhibit 6) Section 33080.1 also requires a description of the total number of and nature of properties that the Agency owns and those properties the Agency acquired during the 2010-11 fiscal year. The Agency owned approximately 40 acres consisting of fifteen (15) parcels at the end of the fiscal year. There are sixteen (16) parcels listed below, one of which was both purchased and sold within the fiscal year. The value of the Agency's land held for resale is listed on the Balance Sheet within .the Financial Transactions Report. The listed value of these assets is $3,447,150. Parcel No Site Address Acquired Acres 1167-141-08 W. Commerce Dr. 10/25/2005 0.94 1167-151-61 None 11/22/2000 9.21 1167-151-68 None 11/22/2000 7.45 1167-151-62 None 11/22/2000 8.92 1167-151-71 None 11/22/2000 4.97 1167-151-73 None 11/22/2000 0.47 1167-161-03 21992 De Berry St. 8/19/2005 2.80 1167-231-01 22293 Barton Rd. 5/23/2001 1.38 1167-161-04 21974 DeBerry St. 7/21/2005 0.25 0275-251-04 11695 Canal St. * 05/12/09 0.66 0276-462-10 22720 Vista Grande 06/09/09 0.25 0275-242-10 22100 Barton Road 08/1/09 0.87 0275-242-11 22100 Barton Road 01/27/09 0.44 0276-202-54 22747 Barton Road 01/13/09 0.34 1167-311-01 22317 Barton Road 01/31/02 1.36 03/08/11 1167-271-11 12569 Michigan Street* sold 6/21/11 0.50 *Purchased for affordable housing. limited financial assistance to improve the street appearance of residential properties in the loans, value $84,355. One loan has recently been paid in full, after June 30, 2011, and will be shown in next year's annual report. ement property tax revenues generated: $6,506,229. 2011, pending Council approval of the program. FISCAL IMPACT: Employees, City Hall and Child Care, have accrued over 5,000 hours of vacation and personal leave with a value close to $200,000. The City's cap for these leaves is three icn t"A" ("Scope of Services")hereto,the terms contained in Exhibit"A" shall be controlling. 7 115 cover all vehicles used in connection with Contractor's performance of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V FISCAL IMPACT: The audited financial statement was completed and is included as part of the overall audit by the Agency and City auditor for an approximate overall cost of $17,370. The Annual Report of Financial Transactions and HCD report were completed by the Rosenow Spevacek Group Inc. (RSG) as part of an existing overall CRA consulting contract of$13,500. Respectfully submitted, Bernie Simon, Finance Director oyce Powers, Community and Economic Development Director ATTACHMENT: Agency 2010-11 Annual Report, with Exhibits 1-6 Council Action Approved as Recommended: Denied/Other: Council Motion: 1r torney City Clerk 153 Tracey R. Martinez City Clerk Approved as to form: City Attorney Page 2 of 2 136 O 4 47 COMMUNITY REDEVELOPMENT AGENCY CITY OF GRAND TERRACE 22795 BARTON ROAD GRAND TERRACE,CALIFORNIA 92313 \"�'pAPoggr@ s 4 ° 4=. y� -' A 2010-11 ANNUAL REPORT OF AGENCY ACTIVITIES Community Redevelopment Agency of the City ti of Grand Terrace kmegEs December 20, 2011 itted, Bernie Simon, Finance Director oyce Powers, Community and Economic Development Director ATTACHMENT: Agency 2010-11 Annual Report, with Exhibits 1-6 Council Action Approved as Recommended: Denied/Other: Council Motion: 1r torney City Clerk 153 Tracey R. Martinez City Clerk Approved as to form: City Attorney Page 2 of 2 136 O 4 47 CRA,GRAND TERRACE-ANNUAL REPORT 2010-11 TABLE OF CONTENTS • INTRODUCTION 1 INDEPENDENT FINANCIAL AND COMPLIANCE AUDIT 1 ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT 1 HOUSING ACTIVITIES REPORT 2 BLIGHT REPORT 3 OUTSTANDING AGENCY LOANS OVER $50,000 IN DEFAULT OR NOT IN COMPLIANCE 3 DESCRIPTION OF AGENCY OWNED PROPERTIES 3 TIME LIMITS 3 EXHIBIT 1 - INDEPENDENT FINANCIAL AND COMPLIANCE AUDIT 6 EXHIBIT 2 -ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT 57 EXHIBIT 3 -STATEMENT OF INDEBTEDNESS 83 EXHIBIT 4- HOUSING ACTIVITIES REPORT 99 EXHIBIT 5- BLIGHT REPORT 137 EXHIBIT 6 -AGENCY OWNED PROPERTY ... • 140 4 47 CRA,GRAND TERRACE—2010-11 ANNUAL REPORT INTRODUCTION California Health & Safety Code Sections 33000 et seq. (California Redevelopment Law or"CRL") requires that the Redevelopment Agency ("Agency") submit an annual financial report to its legislative body within six months after the end of the Agency's fiscal year. This standalone report must specifically address each of the requirements detailed in CRL Section 33080.1 and must be presented to the legislative body prior to December 31, 2011. In addition, the information must be filed with the State Department of Housing and Community Development("HCD") and the State Controller. INDEPENDENT FINANCIAL AND COMPLIANCE AUDIT CRL Sections 33080.1(a)and 33080.3 The Independent Financial and Compliance Audit ("Audit")was prepared by Rogers Anderson Malody Scott, a certified public accounting firm licensed by the State of California. The Audit examines the Agency's operations, financial positions and activities, and uses of the Low and Moderate Income Housing Fund ("LMIHF"). In accordance with Government Auditing Standards adopted by the Comptroller General of the United States, the Auditor found that the Agency used appropriate financial accounting methods, did not exhibit any deficiencies or material weaknesses in its internal control of financial reporting, and had no instances of noncompliance with any laws, regulations, or administrative requirements governing the Agency. The Audit also shows that the Agency does not have an Excess Surplus of LMIHF moneys as defined by the CRL Section 33334.12 as of June 30, 2011. The Audit is included as Exhibit 1 at the end of this report. ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT CRL Sections 33080.1(b) and 33080.5 The Annual Fiscal Statement has been prepared using the State Controller's Redevelopment Agency Financial Transactions Report ("SCO Report") system. A copy of the SCO Report has also been included in Exhibit 2. Pursuant to CRL Section 33080.5,the following information was included in the SCO Report: a. Outstanding indebtedness of Agency for each Project Area (refer to the Summary of the Statement of Indebtedness of the SCO Report in Exhibit 2) b. Gross tax increment property tax revenues generated by each Project Area (refer to the Statement of Income and Expenditures-Revenues of the SCO Report in Exhibit 2) c. The amount of tax increment revenues paid to, or spent on behalf of, non-school and non- community college district taxing entities (refer to the Pass-Through / School District Assistance detail of the SCO Report in Exhibit 2) d. The financial transactions report required pursuant to Government Code Section 53891 (refer to the entirety of Exhibit 2) e. The amount of tax increment revenues allocated to school and community college districts pursuant to each of the following provisions: • CRL Section 33401 -Negotiated Agreements; • CRL Section 33445 - Payments to fund construction of buildings, facilities, or other structures in-lieu of pass-through payments; • CRL Section 33445.5 - Payments to assist district with overcrowding caused by Agency activities; • CRL Section 33676(a) paragraph 2—Inflationary pass-through payments; and -V 1 of this Agreement, which vehicles shall include, but are not limited to, Contractor owned vehicles, Contractor leased vehicles, Contractor's employee vehicles,non-Contractor owned vehicles and hired vehicles. 4 112 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CRA,GRAND TERRACE-2010-11 ANNUAL REPORT • CRL Section 33681. (Refer to the Pass-Through/School District Assistance detail of the SCO Report in Exhibit 2) f. The amount of existing debt, as defined in CRL Section 33682, resulting from the inability to make the 1992-93 educational revenue augmentation fund payments and the amount paid towards that debt during the past fiscal year (refer to the Summary of the Statement of Indebtedness of the SCO Report in Exhibit 2). According to CRL Section 33080.5(g), the Agency may also include any other fiscal information which it believes useful to describe its programs. Agency activities in the 2010-11 fiscal years.included a 44,000 square foot commercial building that was largely completed during 2010-11, but actually opened in August of (---) 2011. This project resulted in the creation of 160 construction jobs in the community. HOUSING ACTIVITIES REPORT CRL Sections 33080.1(c), 33080.4, and 33080.7 Pursuant to CRL Sections 33080.1(c), 33080.4, and 33080.7, the Agency must describe its housing activities. Most of the information detailed in this section can also be found in the Agency's HCD Report, which is included in its entirety as Exhibit 3. The Agency's HCD Report must also be submitted to HCD by the end of the calendar year. Section must include: a. The total number of households displaced or moved from their dwelling units as a part of a redevelopment project during the fiscal year, broken down by affordability level: 0 b. An estimate of the total number of households that will be displaced during the next fiscal year as part of a redevelopment project broken down by affordability level: 0. c. The total number of very-low, low, and moderate income dwelling units that were removed from the housing market during the fiscal year as part of a redevelopment project: 0 d. The total number of Agency assisted dwelling units constructed, substantially rehabilitated, acquired or subsidized during the fiscal year, that are restricted by agreement or ordinance, for occupancy at affordable cost by elderly persons and families of very low to moderate income. Must specify units that are not occupied by very-low to moderate income households, units that replaced units removed pursuant to Section 33413, and the length of time agency-assisted units will remain affordable (refer to HCD Report Schedule D). e. The total number of dwelling units that are restricted by agreement or ordinance, for occupancy by elderly persons and families of low to moderate income as part of a redevelopment project. Specify the number originally affordable to, and the number currently occupied by very-low to moderate income households, and the length of time the units will remain affordable(refer to HCD Report Schedule D). f. The status and use of the Low to Moderate Income Housing Fund, created pursuant to Section 33334.3, including information on the use of this fund for very-low, low-and moderate income households, broken down by affordability level. Also include a„,description of any onsite or offsite improvements funded by the LMIHF, including the number of housing units affordable to low or moderate income households that benefited from, the improvements (refer to HCD Report Schedule C). g. Compilation of annual monitoring reports obtained by the agency under Section 33418. Include identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CRA,GRAND TERRACE—2010-11 ANNUAL REPORT moderate income. Also include identification of any projects or dwelling units in violation of recorded agreements and covenants (attached to the HCD report) h. The total amount of funds expended for planning and general administrative costs (refer to HCD Report Schedule C). i. Any other information the Agency believes is useful to explain its housing'program, including housing for person and families of other than low and moderate income (refer to HCD Report). j. The total number to units available for very-low to moderate income households that will be constructed under an executed agreement or contract. Include the execution date of the agreement or contract(refer to HCD Report). k. The date and amount of all deposits and withdrawals of money into and out of the LMIHF (attached to the HCD Report). I. Identify the amount excess surplus, if any, which has accumulated in the LMIHF, broken down by the fiscal year it accrued. Also include any plan require to be reported by Section 33334. (refer to HCD Report). BLIGHT REPORT CRL Section 33080.1(d) The Agency's progress in alleviating blight during the previous fiscal year is outlined in the Blight Report which is included at the end of this report as Exhibit 4. The Blight Report contains specifib actions, activities, and expenditures undertaken by the Agency throughout the 2010-11 fiscal year to alleviate blight present in the Project Area. OUTSTANDING AGENCY LOANS OVER $50,000 IN DEFAULT OR NOT IN COMPLIANCE CRL Section 33080.1(e) The Agency is required to report the status of all outstanding loans of$50,000 or more made by the Agency that are currently in default or are not in compliance with the terms of the loan approved by the Agency. During the 2010-11 fiscal year, the Agency had no] loans of$50,000 or more which remain outstanding and are in default or in some form of non-compliance with negotiated terms. DESCRIPTION OF AGENCY OWNED PROPERTIES CRL Section 33080.1(1) The Agency owned 15 properties at the end of the 2010-11 fiscal year. One additional property was purchased and sold during the fiscal year. A description of each property and the date each was acquired is outlined in Exhibit 5, and includes the 16th property that was both bought and sold. TIME LIMITS CRL Section 33080.1(g) CRL Section 33080.1(g) requires that the Agency provide a list of the fiscal years where the following time limits will expire for each project area, each component area of a merged project area, and each addition of land to a project area by amendment to the redevelopment plan: .0... 3 ber originally affordable to, and the number currently occupied by very-low to moderate income households, and the length of time the units will remain affordable(refer to HCD Report Schedule D). f. The status and use of the Low to Moderate Income Housing Fund, created pursuant to Section 33334.3, including information on the use of this fund for very-low, low-and moderate income households, broken down by affordability level. Also include a„,description of any onsite or offsite improvements funded by the LMIHF, including the number of housing units affordable to low or moderate income households that benefited from, the improvements (refer to HCD Report Schedule C). g. Compilation of annual monitoring reports obtained by the agency under Section 33418. Include identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CRA,GRAND TERRACE—2010-11 ANNUAL REPORT 1) The time limit for the commencement for eminent domain proceedings to acquire property with the project area; 2) The time limit for the establishment of loans, advances, and indebtedness to finance the redevelopment project; 3) The time limit for the effectiveness of the redevelopment plan; 4) The time limit to repay indebtedness with the proceeds of property taxes. I� The following table outlines the time above limits for the Agency's project area(one only). No land was added or removed from the project area. Time Limit Original Area Added Area f i Commence for eminent ! N/A N/A domain proceedings s I I Establish indebtedness ; No time limit. ; No time limit. Effectiveness of redevelopment plan 2022-23 2024-25 i Repay indebtedness t I with property tax 2032-33 i 2034-35 revenues � I 4 Aft' ; include any plan require to be reported by Section 33334. (refer to HCD Report). BLIGHT REPORT CRL Section 33080.1(d) The Agency's progress in alleviating blight during the previous fiscal year is outlined in the Blight Report which is included at the end of this report as Exhibit 4. The Blight Report contains specifib actions, activities, and expenditures undertaken by the Agency throughout the 2010-11 fiscal year to alleviate blight present in the Project Area. OUTSTANDING AGENCY LOANS OVER $50,000 IN DEFAULT OR NOT IN COMPLIANCE CRL Section 33080.1(e) The Agency is required to report the status of all outstanding loans of$50,000 or more made by the Agency that are currently in default or are not in compliance with the terms of the loan approved by the Agency. During the 2010-11 fiscal year, the Agency had no] loans of$50,000 or more which remain outstanding and are in default or in some form of non-compliance with negotiated terms. DESCRIPTION OF AGENCY OWNED PROPERTIES CRL Section 33080.1(1) The Agency owned 15 properties at the end of the 2010-11 fiscal year. One additional property was purchased and sold during the fiscal year. A description of each property and the date each was acquired is outlined in Exhibit 5, and includes the 16th property that was both bought and sold. TIME LIMITS CRL Section 33080.1(g) CRL Section 33080.1(g) requires that the Agency provide a list of the fiscal years where the following time limits will expire for each project area, each component area of a merged project area, and each addition of land to a project area by amendment to the redevelopment plan: .0... 3 ber originally affordable to, and the number currently occupied by very-low to moderate income households, and the length of time the units will remain affordable(refer to HCD Report Schedule D). f. The status and use of the Low to Moderate Income Housing Fund, created pursuant to Section 33334.3, including information on the use of this fund for very-low, low-and moderate income households, broken down by affordability level. Also include a„,description of any onsite or offsite improvements funded by the LMIHF, including the number of housing units affordable to low or moderate income households that benefited from, the improvements (refer to HCD Report Schedule C). g. Compilation of annual monitoring reports obtained by the agency under Section 33418. Include identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CRA,GRAND TERRACE-2010-11 ANNUAL REPORT EXHIBIT 1 - INDEPENDENT FINANCIAL AND COMPLIANCE AUDIT • s. 5 . COMPLIANCE AUDIT 1 ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT 1 HOUSING ACTIVITIES REPORT 2 BLIGHT REPORT 3 OUTSTANDING AGENCY LOANS OVER $50,000 IN DEFAULT OR NOT IN COMPLIANCE 3 DESCRIPTION OF AGENCY OWNED PROPERTIES 3 TIME LIMITS 3 EXHIBIT 1 - INDEPENDENT FINANCIAL AND COMPLIANCE AUDIT 6 EXHIBIT 2 -ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT 57 EXHIBIT 3 -STATEMENT OF INDEBTEDNESS 83 EXHIBIT 4- HOUSING ACTIVITIES REPORT 99 EXHIBIT 5- BLIGHT REPORT 137 EXHIBIT 6 -AGENCY OWNED PROPERTY ... • 140 4 47 COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF GRAND TERRACE, CALIFORNIA ANNUAL FINANCIAL AND COMPLIANCE REPORT June 30, 2011 RA` ROGERS, ANDERSON, MALODY & SCOTT, LLP MS CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948 6 BLIGHT REPORT 3 OUTSTANDING AGENCY LOANS OVER $50,000 IN DEFAULT OR NOT IN COMPLIANCE 3 DESCRIPTION OF AGENCY OWNED PROPERTIES 3 TIME LIMITS 3 EXHIBIT 1 - INDEPENDENT FINANCIAL AND COMPLIANCE AUDIT 6 EXHIBIT 2 -ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT 57 EXHIBIT 3 -STATEMENT OF INDEBTEDNESS 83 EXHIBIT 4- HOUSING ACTIVITIES REPORT 99 EXHIBIT 5- BLIGHT REPORT 137 EXHIBIT 6 -AGENCY OWNED PROPERTY ... • 140 4 47 Community Redevelopment Agency of the City of Grand Terrace Table of Contents PAGE Independent Auditor's Report 1 Management's Discussion and Analysis 3 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets 12 Statement of Activities 13 Fund Financial Statements Balance Sheet- Governmental Funds 14 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets 15 Statement of Revenues, Expenditures, and Changes in Fund Balances- Governmental Funds b 16 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 17 Notes to Financial Statements 18 Required Supplementary Information Budgetary Comparison Schedule- Major Special Revenue Fund 38 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 39 Independent Auditor's Report on Compliance with Health and Safety Code 41 Section 33080.1 Computation of Low and Moderate Income Housing—Excess Surplus 44 7 fib actions, activities, and expenditures undertaken by the Agency throughout the 2010-11 fiscal year to alleviate blight present in the Project Area. OUTSTANDING AGENCY LOANS OVER $50,000 IN DEFAULT OR NOT IN COMPLIANCE CRL Section 33080.1(e) The Agency is required to report the status of all outstanding loans of$50,000 or more made by the Agency that are currently in default or are not in compliance with the terms of the loan approved by the Agency. During the 2010-11 fiscal year, the Agency had no] loans of$50,000 or more which remain outstanding and are in default or in some form of non-compliance with negotiated terms. DESCRIPTION OF AGENCY OWNED PROPERTIES CRL Section 33080.1(1) The Agency owned 15 properties at the end of the 2010-11 fiscal year. One additional property was purchased and sold during the fiscal year. A description of each property and the date each was acquired is outlined in Exhibit 5, and includes the 16th property that was both bought and sold. TIME LIMITS CRL Section 33080.1(g) CRL Section 33080.1(g) requires that the Agency provide a list of the fiscal years where the following time limits will expire for each project area, each component area of a merged project area, and each addition of land to a project area by amendment to the redevelopment plan: .0... 3 ber originally affordable to, and the number currently occupied by very-low to moderate income households, and the length of time the units will remain affordable(refer to HCD Report Schedule D). f. The status and use of the Low to Moderate Income Housing Fund, created pursuant to Section 33334.3, including information on the use of this fund for very-low, low-and moderate income households, broken down by affordability level. Also include a„,description of any onsite or offsite improvements funded by the LMIHF, including the number of housing units affordable to low or moderate income households that benefited from, the improvements (refer to HCD Report Schedule C). g. Compilation of annual monitoring reports obtained by the agency under Section 33418. Include identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V RI A ROGERS,ANDERSON•MALODY&SCOTT, LLP CERTIFIED PUBLIC ACCOUNTANTS,SINCE 1948 MCS 735 E.Carnegie Dr.Suite 100 San Bernardino,CA 92408 Governing Board 909 889 1 909 889 5361 F Community Redevelopment Agency ralnscpa,net of the City of Grand Terrace • Grand Terrace, California i Al ''E"s INDEPENDENT AUDITOR'S REPORT Phdlil H h;olrg-I Odin CPA,r•,ST -- 1 P 5nc.1.(..PA We have audited the accompanying financial statements of the governmental k:irs!k f r.,itl:.,,;P:t activities and each major fund of the Community Redevelopment Agency of the r•t;cthev,B Wilson.CPA MSA Scott N.w Minim,CPA City of Grand Terrace, California (the Agency), a component unit of the City of Lcen+Shanuhag,CPA MS1 Grand Terrace, California, as of and for the year ended June 30, 2011, which L,y 1 I ?etch...CPA tPQm..i1) collectively comprise the Agency's basic financial statements as listed in the MANAGERS,STAFF table of contents. These component unit financial statements are the hlancy,O'Raflerty, CPA,MBA responsibility of the Agency's management. Our responsibility is to express firadlera 4 Welebir.CPA,MBA opinions on these financial statements based on our audit: It,,ny 1.1I,CPA .1ST Kao:_L Mohan,.CPA Pap,Mum Threw.CPA.V9A We conducted our audit in accordance with auditing standards generally Ma,',,s lw.mova,CPA,PiPA accepted in the United States of America and the standards applicable to f},h°,°; E C,rtge.s.CPA financial audits contained in Government Auditing Standards, issued by the Wdiian,C Claytgn C • PA Comptroller General of the United States. Those standards require that we plan KAII 1`1H1,f•n,,CPA Pcft`: i-1•„r:i;.,:PA and perform the audit to obtain reasonable assurance about whether the �:Snu'i•�B S::hwar21:op1.c°A financial statements are free of material misstatement. An audit includes r1ncl,ney,CPA examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation: Wee believe that our audit provides a reasonable basis for our opinions. -. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Community Redevelopment Agency of the City of Grand Terrace, California, as of June 30, 2011, and the respective changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America. Mt:MBEKS During the year under audit, the Agency adopted Governmental Accounting 1n,Ln,ilr iif Standards Board Statement No. 54, Fund Balance Reportingand Governmental '_ci 1 1i•�J PubM. A.:C Vui,[anl Fund Type Definitions. ^f:i5 rh(•nl<.aA Alliance '`""1 As explained in Note 13 of these statements, it is uncertain as to the future rt..1,etri °'A''ilii continuation of redevelopment agencies in the State of California as a result of .'miler.Ccn,a • certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V In accordance with Government Auditing Standards, we have also issued our report dated December 6, 2011, on our consideation of the Community Redevelopment Agency of the City of Grand Terrace, California's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Accounting principles generally accepted in the United States of America require that the management's discussion and analYsis and budgetary comparison information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basin 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. 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 onsistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. A . A iw-04j. /l1 alte CGP December 6, 2011 • -2- 9 atement presentation: Wee believe that our audit provides a reasonable basis for our opinions. -. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Community Redevelopment Agency of the City of Grand Terrace, California, as of June 30, 2011, and the respective changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America. Mt:MBEKS During the year under audit, the Agency adopted Governmental Accounting 1n,Ln,ilr iif Standards Board Statement No. 54, Fund Balance Reportingand Governmental '_ci 1 1i•�J PubM. A.:C Vui,[anl Fund Type Definitions. ^f:i5 rh(•nl<.aA Alliance '`""1 As explained in Note 13 of these statements, it is uncertain as to the future rt..1,etri °'A''ilii continuation of redevelopment agencies in the State of California as a result of .'miler.Ccn,a • certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Management's Discussion and Analysis Our discussion and analysis of the Community Redevelopment Agency of the City of Grand Terrace (the Agency) financial performance for the fiscal year ended June 30, 2011 provides an overview of year ending results based on the government-wide statements, an analysis on the Agency's overall financial position, and results of operations to assist users in evaluating the Agency's financial position. In addition, it shows the result of the activities during the year for long term debt. Please read it in conjunction with the Agency's financial statements. FINANCIAL HIGHLIGHTS • The Agency recorded $7,029,426 of expenditures on programs and projects in the government— wide statements ($8,740,389 on the fund statements) including: Administration and economic development costs — Personnel, legal, consulting, redevelopment plan amendment costs, general development and economic expenditures - $955,352. In addition, $300,000 was paid to the City of Grand Terrace in a contractual residual receipts agreement guarantee with the Agency. Housing and Displacement Activities Displacement: There were no non-elderly or elderly households that were displayed or moved from their dwelling units as part of a redevelopment project of the Agency during the 2010-11 fiscal year. Affordable Housing Programs: The Agency purchased a 0.5 acre parcel at 12569 Michigan Street with $132,180 of Low- to Moderate-Income Housing Funds (LMIHF), and on June 21, 2011, the Agency sold the parcel to Habitat for Humanity for$1. Habitat will begin construction of two single family homes at the site in 2012. Although there was no new affordable housing loan activity in fiscal year 2010-11, the Agency is administering a portfolio of remaining low and moderate income loans. • Low and Moderate Home Improvement Loan Program: 6 outstanding loans, value $84,355. One loan has recently been paid in full, after June 30, 2011, and will be shown in next year's annual report. • Low and Moderate 2nd Mortgage Program (purchases): 11 outstanding loans, total value$688,600. Offsite Improvements for Affordable Housing: There were no dwelling units designated as very low, low, and moderate income households that directly benefited from LMIHF expenditures for offsite improvements which resulted in the elimination of health and safety hazards. Maintenance and Repair for Affordable Housing: No activities were conducted during this fiscal year 2010-11. Alleviation of Blight California Health and Safety § 33080.1(c) also requires a description of the Agency's progress in alleviating blight in the fiscal year 2010-11, including specific actions and expenditures. -3- 10 the Agency adopted Governmental Accounting 1n,Ln,ilr iif Standards Board Statement No. 54, Fund Balance Reportingand Governmental '_ci 1 1i•�J PubM. A.:C Vui,[anl Fund Type Definitions. ^f:i5 rh(•nl<.aA Alliance '`""1 As explained in Note 13 of these statements, it is uncertain as to the future rt..1,etri °'A''ilii continuation of redevelopment agencies in the State of California as a result of .'miler.Ccn,a • certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V The following projects and programs were started and/or completed during this reporting period. Property acquisition and land improvements for projects Property acquisition for the freeway-oriented project east of Interstate 215 is an on-going effort. The Agency opened escrow on a 14.22 acre parcel in June 2011, which closed escrow in fiscal year 2011-12. The purchase price was $1,393,702 for the parcel, located on the north side of Van Buren Street, east of 1-215. Phase 1 of the Town Square commercial project was largely completed during this fiscal year in partnership with private development partners. The official grand opening occurred in August 2011. Other projects—expenditures and encumbrances in the current fiscal year include: Other public benefit projects: • Grand Terrace Road, installation of new landscaping -$37,940 • Reconstruction of Grand Terrace Road between Barton Road and Vivienda Avenue - $43,133 CRA contribution • Senior Center Kitchen facility was upgraded for commercial use at a cost of $160,419 using agency funds of$55,419 and CDGB funds of$105,000. • Construction of a new baseball field at Pico Park to replace one of the fields-$438,120 • Construction of street and landscaping improvements, Michigan Street, Barton Road, and La Paix- $608,712 • Through a partnership with the Colton Unified School District, the Agency contributed $130,000 of redevelopment funds toward completion of a storm drain at the site of the future Grand Terrace High School • Conceptual design for the west side park(for grant application and community meetings) -$10,715 Code Enforcement Program—The Agency has continued its support of the Code Enforcement Program to ensure the preservation of both residential and commercial neighborhoods and eliminate substandard housing. In addition to complaint response, pro-active inspections are conducted annually of rental properties through the Rental Inspection Program. Any substandard housing and property maintenance violations observed are required to be corrected. Pro-active enforcement has been expanded over this fiscal year. Commercial Exterior Improvement Program —The Agency is working with property owners to provide financial assistance to improve building facades and properties. $52,214 was expended in the current fiscal year. Neighborhood Improvement Grant Program — The Agency is providing limited financial assistance to improve the exterior of older homes in the City. $9,682 was expended in the current fiscal year. The maximum grant amount is $1,000 for qualified residents, and the funds may be used to purchase materials for exterior upgrades to residential property,°such as paint and landscaping materials. Economic Development — The Agency executed a $1.2 million Economic Development Agreement with Stater Bros. Markets in September 2010. -4- 11 ounting 1n,Ln,ilr iif Standards Board Statement No. 54, Fund Balance Reportingand Governmental '_ci 1 1i•�J PubM. A.:C Vui,[anl Fund Type Definitions. ^f:i5 rh(•nl<.aA Alliance '`""1 As explained in Note 13 of these statements, it is uncertain as to the future rt..1,etri °'A''ilii continuation of redevelopment agencies in the State of California as a result of .'miler.Ccn,a • certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Redevelopment Plan Amendment The Agency Board adopted CRA Resolution 2010-01, Amended and Revised Redevelopment Plan on January 12, 2010 and the City Council adopted Ordinance 250 on May 11, 2010, adopting Amendment No. 6 to the Redevelopment Plan for the Grand Terrace Community Redevelopment Project Area. Such amendment will: > Extend the time limit for payment of indebtedness and receipt of taxes to September 27, 2032 in the original project area and July 15, 2034 in the revised project area. > Increase the tax increment revenue limit from $70 million to $225 million. > Increase the amount of outstanding bonded debt from $15 million to$75 million. > Enable issuance of 2011 A&2011 B tax allocation bonds. Agency Owned Property The Agency owns approximately 40 acres consisting of fifteen (15) parcels at the end of the fiscal year. • Debt Service Long Term Debt—the Agency made lease payments to Zions Bank in the amount of$254,847 under an underlying debt assumption related to the refinancing of the 1997 Certificates of Participation and made payments of $1,831,925 for debt obligations of the 2004 CRA Tax Allocation Bonds. Principal payments of long-term debt are not shown in the government-wide statements. On June 16, 2011, the Agency issued $15,175,000 of 2011 Series A flax Allocation Bonds and $5,650,000 of 2011 Series B Taxable Tax Allocation Bonds. The bond issuance resulted in net project funds to the agency of$18,539,311 plus $1,757,800 held as a reserve for bondholders by the trustee. I Pass-through payments — the Agency made contractual and statutory payments to overlapping taxing agencies in the current fiscal year in the amount of $2,262,609. The total includes a statutory pass-through payment to the City of Grand Terrace in the amount of $80,767. SERAF and ERAF— in accordance with ABx4-26, the Agency remitted $448,636ato the County Auditor-Controller for its share of mandated Supplemental Educational Revenue Augmentation Fund (SERAF) in May 2011. The Agency was also responsible for $77,874 in statutory Educational Revenue Augmentation Fund (ERAF) liability at June 30, 2011. Other On the economic financial resources (government-wide) basis, the Agency's total net assets were in surplus position of$9,599,613 and on the current resources (fund financial statements) basis the Agency's fund balances were in a surplus position of $35,531,894 at the end of the year. The lower net assets position on the government wide basis derives from the fact that the Agency produces no capital assets, yet reduces net assets for current and future indebtedness under existing bond agreements and capital leases. The non-current portion of these liabilities is not shown under the fund financial statements. -5- 12 . 54, Fund Balance Reportingand Governmental '_ci 1 1i•�J PubM. A.:C Vui,[anl Fund Type Definitions. ^f:i5 rh(•nl<.aA Alliance '`""1 As explained in Note 13 of these statements, it is uncertain as to the future rt..1,etri °'A''ilii continuation of redevelopment agencies in the State of California as a result of .'miler.Ccn,a • certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V On the economic financial resources (government-wide) basis, the Agency reported a change in net assets of$(421,952) and on the current resources (fund financial statements) basis reported a change in fund balance of $18,356,271 for the year. This difference is due primarily to the proceeds from issuance of new debt. It is important to note that payments to retire bond principal reduce liabilities and therefore increase net assets on the government-wide basis, whereas payments to retire bond principal are considered expenditures and decrease fund balances under the fund financial statements. USING THIS ANNUAL REPORT This annual report consists of three parts — management's discussion and analysis (this portion), the basic financial statements, and required supplementary information. The basic financial statements include the government-wide and fund financial statements. The government-wide financial statements include the statement of net assets and statement of activities. These provide information about the activities of the Agency as a whole and present a long-term view of the Agency's finances. Fund financial statements explain how these services were financed in the short-term as well as what remains for future spending. The fund financial statements also report the Agency's operations in more detail than the government-wide statements by providing information about the Agency's most significant funds and other funds. REPORTING THE AGENCY AS A WHOLE Statement of Net Assets and Statement of Activities One of the most important questions asked about the Agency's finances is, "Is the Agency as a whole better off or worse off as a result of the year's activities?"The statement of net assets and the statement of activities report information about the Agency as a whole and about its activities in a way to answer this question. These statements include all assets and liabilities of the Agency using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. These two statements report the Agency's net assets and changes in net assets. Net assets are the difference between assets (resources) and liabilities (obligations), which is one way to measure the Agency's financial health, or financial position. Over time, increases or decreases in the Agency's net assets are an indication of whether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Governmental funds - the Agency's basic services are reported in governmental funds, which focus on how money flows in and out of those funds and the balances left at year-end that are available for spending. These funds are reported using the modified accrual basis of accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of,the Agency's general government operations and the basic services it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the Agency's programs. The differences of results in the governmental fund financial statements to those in the government-wide financial statements are explained in a reconciliation following each governmental fund financial statement. The statement of net assets and the statement of activities present information about the following: Governmental activities — all of the Agency's basic services are considered to be governmental activities, including salaries and wages, community development, and public works. Tax increment and investment income finance most of these activities. FINANCIAL ANALYSIS OF THE GOVERNMENT-WIDE STATEMENTS The government-wide statements provide long-term and short-term information about the Agency's overall financial condition. The analysis addresses the financial statements of the Agency, as a whole. TABLE 1 Net Assets Governmental Activities 2011 2010' Current and restricted assets $ 35,932,429 $ 17,395,307 Land held for resale 4,087,317 4,087,317 Total assets 40,019,746 21,482,624 Long-term liabilities outstanding 24,355,211 5,414,532 Other liabilities 6,064,922 6,046,527 Total liabilities 30,420,133 11,461,059 Restricted 17,631,126 17,080,186 Unrestricted (8,031,513) (7,058,621) Total net assets 0 $ 9,599,613 $ 10,021,565 -7- 14 ss of when cash is received or paid. These two statements report the Agency's net assets and changes in net assets. Net assets are the difference between assets (resources) and liabilities (obligations), which is one way to measure the Agency's financial health, or financial position. Over time, increases or decreases in the Agency's net assets are an indication of whether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V TABLE 2 Changes in Net Assets Governmental Activities 2011 2010 GENERAL REVENUES: Property tax increment $ 6,506,229 $ 6,810,563 Investment earnings 100,232 129,314 Miscellaneous 1,013 - Intergovernmental - 50,990 Total revenues 6,607,474 6,990,867 PROGRAM EXPENSES: Community development 1,370,748 3,820,070 Pass-through payments 2,262,609 2,040,941 Project improvement costs 2,286,596 671,590 Interest on long-term debt 1,109,473 341,401 Total expenses 7,029,426 6,874,002 Change in net assets $ (421,952) $ 116,865 Revenues—Statement of Activities The total revenue from governmental activities was $6,607,474. Redevelopment,tax increment comprised $6,506,229 or 98.4 percent of the total revenue of the Agency. Gross tax increment received decreased 4.4 percent. Twenty percent of gross tax increment is restricted to low and - ' moderate income housing programs. Pass-through to other agencies increased 10.8 percent primarily due to the increase from the school district. After pass-through to other agencies, the Agency realized net increment of$4,243,620, a decrease of 11.2 percent over last year. Expenses—Statement of Activities Overall expenses of the Agency totaled $7,029,426. Expenses specific to other community development activity, including planning, code enforcement and housing activities, totaled $1,502,929 or 21.3 percent of total expenses. Pass-through agreements consist of tax increment that is deducted from our gross increment and distributed to other agencies by the County of San Bernardino, statutory pass-through amounts calculated by the Agency and a pass-through settlement agreement with the Colton Joint Unified School District. The Agency is required to report tax increment at the gross amount so that the calculations for the 20 percent set aside restricted for low and moderate income housing activities is distinguishable. This pass-through amounted to $2,262,609 or 32.2 percent of total expenses. Project Improvement costs amounted to $2,286,596, or 30.6 percent of the total. Making up the remainder of expenses were interest on debt service of$1,109,473 or 15.8 percent. Net Assets—Statement of Activities The Agency's net assets decreased $421,952 during the year as a result of lower revenues, increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V FINANCIAL ANALYSIS OF THE FUND STATEMENTS The Agency uses fund accounting to assure and demonstrate compliance with finance-related legal requirements. The fund financial statements focus on the individual parts of the Agency's government, reporting the Agency's operations in more detail than the government-wide financial statements. The Agency's governmental funds provide information on near-term inflows, outflows and balances of spendable resources. The Agency's governmental funds reported combined fund balances at June 30, 2011 of $35,531,894, an increase of more than 106.8 percent from last fiscal year. TABLE 3 Fund Financial Statements—Fund Balances Governmental Activities 2011 2010 Restricted for: Low-mod income housing $ 2,454,480 $ 2,39b1,006 Debt service 10,568,189 12,104,856 Community development 22,509,225 2,679,761 Total fund balances $ 35,531,894 $ 17,175,623 Fund Balance Analysis by Fund The Special Revenue Fund revenues were $1,307,421 and expenditures and net other financing uses were $1,243,947. Restated Fund balance increased by $63,474 to $2.454,480. The increase is primarily related to increased net revenues. The Debt Service Fund revenues were $5,235,057 and expenditures and net other financing uses were $6,771,724. Restated Fund balance decreased by $1,536,667 to $10;568,189. The decrease is primarily due to the increase in resource transfer to the Capital Projects Fund to pay for redevelopment activities. The Capital Projects Fund revenues were $64,996, while net other financing sources added $22,870,662, primarily from the issuance of bond debt in June 2011. Expenditures amounted to $3,106,194. The Restated Fund balance increased by $19,829,464 to $22,509,225. Major Special Revenue Fund Budgetary Highlights Over the course of the year, the Agency revised the Agency budget with adjustments that fall into the following two categories: • Changes made in the mid-year review to current year expenditure appropriations, adjust appropriations for prior year department carryover, and establish or increase designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Actual revenues in the,Housing Fund were $343,294 below revised estimates. This is primarily due to the decrease in tax increment. Actual tax increment housing set aside was below the estimate by $311,569, while investment earnings were $31,725 under final projections. Program expenditures and other financing uses were under final budget by $214,633, resulting in a net increase in fund balance of $63,474, compared to a budgeted net change in fund balance of $192,135. DEBT ADMINISTRATION At year-end, the Agency's governmental activities had $26,148,547 in outstanding bonds, loans and notes. TABLE 4 Outstanding Debt, at Year-End Governmental Activities • 2011 2010 Refunding tax allocation bonds $ 3,650,000 $ 5,320,000 Tax allocation bonds 15,175,000 - Taxable tax allocation bonds 5,650,000 - Premium on bonds 23,901 47,800 Discount on issuance (173,484) - Deferred charges (106,397) (212,795) Lease agreement 1,929,527 2,086,889 Total outstanding debt $ 26,148,547 $ 7,241,894 ECONOMIC FACTORS Although delayed by legal challenges and the general economic recession, the Agency is progressing with projects in 2010-11. Work is continuing on the Town Center Project and Grand Crossings Project. The general economy of the Inland Empire region and especially the housing industry continued to decline and the foreclosures are still high. San Bernardino County's median new home price was down 19.3% in the second quarter of 2011 compared to the previous year. New home sales fell 51.4% countywide, while existing home sales fell 14.4%. The Inland Empire regional unemployment rate was at 13.2% in May, 2011. The general economy for Grand Terrace approximates the regional statistics with some exceptions. Taxable sales at June 30, 2011 increased 8.9% compared to the previous year while taxable sales increased countywide by 9.9%. Assessed property values for 2010-11 decreased 4.97% overall in the City and decreased 6.0% in the project area. -10- ' . 17 st appropriations for prior year department carryover, and establish or increase designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V The continuing State of California budget crisis continues to have a potential effect on all cities, special districts and redevelopment agencies. The State of California passed the FY 2010-11 budget, which includes ABx1-26 and 27. ABx1-26 is intended to end and wind down redevelopment agency operations and ABx1-27 allows agencies to voluntarily continue their agency ("opt-in") subject to certain required filings, constraints and payments of moneys as directed by the state. The Community Redevelopment Agency of Grand Terrace has elected to "opt-in" and execute the necessary procedures under ABx1-27. A lawsuit was filed by the Community Redevelopment Association (CRA) challenging the constitutionality of ABx1-26 and 27. This is the third straight year that the Community Redevelopment Agency has participated in lawsuits against the state. Last year's challenge of ABx4-26 was not successful and the Sacramento County Superior Court upheld ABx4-26. The City of Grand Terrace Community Redevelopment Agency share of ABx4-26 was $2,179,087 in FY 2009-10 and $448,636 in FY 2010-11. The Community Redevelopment Association contends that State seizure of redevelopment funds to balance the State's budget violates Article XVI, Section 16 of the Constitution and voter ballot initiative Proposition 22 - Prohibit State from Taking Some Local Funds passed during the November 2nd statewide election in 2010. Notwithstanding the current economic conditions, the community of Grand Terrace is stable and well maintained. The community was proud to be recognized by Money Magazine as No. 92 out of 100 in their annual "Best Places to Live" article in 2007. CONTACTING THE AGENCY'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the Agency's finances, and to show the Agency's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City's Finance Department, at the City of Grand Terrace, 22795 Barton Road, Grand Terrace, California, 92313, or call 909-824-6621. -11- 18 ncrease designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Government-Wide Financial Statements 19 GRAND TERRACE, CALIFORNIA ANNUAL FINANCIAL AND COMPLIANCE REPORT June 30, 2011 RA` ROGERS, ANDERSON, MALODY & SCOTT, LLP MS CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948 6 BLIGHT REPORT 3 OUTSTANDING AGENCY LOANS OVER $50,000 IN DEFAULT OR NOT IN COMPLIANCE 3 DESCRIPTION OF AGENCY OWNED PROPERTIES 3 TIME LIMITS 3 EXHIBIT 1 - INDEPENDENT FINANCIAL AND COMPLIANCE AUDIT 6 EXHIBIT 2 -ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT 57 EXHIBIT 3 -STATEMENT OF INDEBTEDNESS 83 EXHIBIT 4- HOUSING ACTIVITIES REPORT 99 EXHIBIT 5- BLIGHT REPORT 137 EXHIBIT 6 -AGENCY OWNED PROPERTY ... • 140 4 47 Community Redevelopment Agency of the City of Grand Terrace Statement of Net Assets June 30, 2011 ASSETS Cash and investments $ 28,197,818 Cash and investments with fiscal agent 3,068,450 Interest receivable 11,443 Accrued revenue 65 Due from other governments 23,908 Due from City of Grand Terrace 3,388,094 Loans receivable a 84,087 Notes receivable 688,600 Property held for resale 4,087,317 Deferred charges 469,964 Total assets 40,019,746 LIABILITIES Accounts payable and other current liabilities 299,564 Accrued interest payable 253,698 Due to other governments 3,634,237 Deferred revenue 84,087 Non-current liabilities: Due within one year 1,793,336 Due in more than one year 24,355,211 Total liabilities 30,420,133 NET ASSETS Restricted for: Community development 2,454,480 Capital projects 4,862,155 Debt service 10,314,491 Unrestricted (deficit) =(8,031,5131 Total net assets $ 9,599,613 The accompanying notes are an integral part of these financial statements. -12- 20 November 2nd statewide election in 2010. Notwithstanding the current economic conditions, the community of Grand Terrace is stable and well maintained. The community was proud to be recognized by Money Magazine as No. 92 out of 100 in their annual "Best Places to Live" article in 2007. CONTACTING THE AGENCY'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the Agency's finances, and to show the Agency's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City's Finance Department, at the City of Grand Terrace, 22795 Barton Road, Grand Terrace, California, 92313, or call 909-824-6621. -11- 18 ncrease designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Statement of Activities For the Year Ended June 30, 2011 PROGRAM EXPENSES Governmental activities: Community development $ 1,370,748 Pass-through payments 2,262,609 Project improvement costs 2,286,596 Interest on long-term debt 1,109,473 Total program expenses 7,029,426 GENERAL REVENUES Taxes: Incremental property taxes 6,506,229 Investment earnings 100,232 Other income 1,013 Total general revenues 6,607,474 Change in net assets (42 t,952) Net assets, beginning of year, as restated 10,02.1.,565 Net assets, end of year $ 9,599,613 The accompanying notes are an integral part of these financial statements. -13- 21 47 Fund Financial Statements a 22 Statement of Activities For the Year Ended June 30, 2011 PROGRAM EXPENSES Governmental activities: Community development $ 1,370,748 Pass-through payments 2,262,609 Project improvement costs 2,286,596 Interest on long-term debt 1,109,473 Total program expenses 7,029,426 GENERAL REVENUES Taxes: Incremental property taxes 6,506,229 Investment earnings 100,232 Other income 1,013 Total general revenues 6,607,474 Change in net assets (42 t,952) Net assets, beginning of year, as restated 10,02.1.,565 Net assets, end of year $ 9,599,613 The accompanying notes are an integral part of these financial statements. -13- 21 47 Community Redevelopment Agency of the City of Grand Terrace •. Balance Sheet ' Governmental Funds June 30, 2011 Total Special Debt Capital • Governmental Revenue Service Projects Funds ASSETS Cash and investments $ 527,721 $ 8,325,791 $ 19,344,306 $ 28,197,818 Cash and investments with fiscal agent - 3,057,813 10,637 3,068,450 Interest receivable 509 7,278 3,656 11,443 Accrued revenue 65 - - 65 Due from other funds 448,636 - - 448,636 Due from other governments 4,782 19,126 - 23,908 Due from City of Grand Terrace 168,205 3,219,889 - ' 3,388,094 Loans receivable 84,087 - - 84,087 Notes receivable 688,600 - - ' 688,600 Property held for resale 640,166 - 3,447,151 4,087,317 Total assets $ 2,562,771 $ 14,629,897 $ 22,805,750 $ 39,998,418 m LIABILITIES AND FUND BALANCES Liabilities: `) Accounts payable $ 260 $ - $ 257,355 $ 257,615 Accrued liabilities 2,779 - 39,170 41,949 Due to other funds - 448,636 - . 448,636 Due to other governments 21,165 3,613,072 - 3,634,237 Deferred revenue 84,087 - - 84,087 Total liabilities 108,291 4,061,708 296,525 4,466,524 Fund Balances: Restricted for: Low-mod income housing 2,454,480 - - 2,454,480 Debt service - 10,568,189 - • 10,568,189 Community development - - 22,509,225 22,509,225 Total fund balances 2,454,480 10,568,189 22,509,225 35,531,894 Total liabilities and fund balances $ 2,562,771 $ 14,629,897 $ 22,805,750 $ 39,998,418 3 The accompanying notes are an integral part of these financial statements. -14- 4 23 rnia, 92313, or call 909-824-6621. -11- 18 ncrease designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets June 30, 2011 Total fund balances of governmental funds $ 35,531,894 Amounts reported for governmental activities in the statement of net assets are different because: Long-term liabilities applicable to the Agency's governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. All liabilities--both current and long-term--are reported in the statement of net assets. Balances at June 30, 2011 are: Bonds payable (24,475,000) Less: deferred charge on refunding 106,397 Less: costs of issuance 469,964 Less: discount on issuance 173,484 Plus: premium received on issuance (23,901) Capital lease (1,929,527) Accrued interest payable (253,698) Net assets of governmental activities $ 9,599,613 The accompanying notes are an integral part of these financial statements. -15- 24 615 Accrued liabilities 2,779 - 39,170 41,949 Due to other funds - 448,636 - . 448,636 Due to other governments 21,165 3,613,072 - 3,634,237 Deferred revenue 84,087 - - 84,087 Total liabilities 108,291 4,061,708 296,525 4,466,524 Fund Balances: Restricted for: Low-mod income housing 2,454,480 - - 2,454,480 Debt service - 10,568,189 - • 10,568,189 Community development - - 22,509,225 22,509,225 Total fund balances 2,454,480 10,568,189 22,509,225 35,531,894 Total liabilities and fund balances $ 2,562,771 $ 14,629,897 $ 22,805,750 $ 39,998,418 3 The accompanying notes are an integral part of these financial statements. -14- 4 23 rnia, 92313, or call 909-824-6621. -11- 18 ncrease designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended June 30, 2011 Total Special Debt Capital Governmental Revenue Service Projects Funds REVENUES Tax increment $ 1,301,246 $ 5,204,983 $ - $ 6,506,229 Use of money and property 6,175 30,074 63,983 100,232 Miscellaneous - - 1,013 1,013 Total revenues 1,307,421 5,235,057 64,996 6,607,474 EXPENDITURES Current: Economic development 493,352 49,978 597,372 1,140,702 Pass-through payments - 2,262,609 - m 2,262,609 Debt Service: Principal - 1,827,362 - ' 1,827,362 Interest and other charges - 868,713 - 868,713 Cost of issuance - - 354,407 354,407 Capital outlay: Project improvement costs 132,181 - 2,154,415, 2,286,596 Total expenditures 625,533 5,008,662 3,106,194 8,740,389 Excess of revenues over (under)expenditures 681,888 226,395 (3,041,198) (2,132,915) OTHER FINANCING SOURCES(USES) Issuance of debt - 1,757,800 19,067,200 20,825,000 Discount on issuance - - (173,484) (173,484) Transfers in - 619,301 3,993,713 4,613,014 Transfers out (619,301) (3,993,713) - (4,613,014) Transfers from (to)the City of o Grand Terrace 887 (146,450) (16,767) (162,330) Total other financing sources(uses) (618,414) (1,763,062) 22,870,662 20,489,186 Net change in fund balances 63,474 (1,536,667) 19,829,464, 18,356,271 Fund balances, beginning of year, as restated 2,391,006 12,104,856 2,679,761 17,175,623 Fund balances, end of year $ 2,454,480 $ 10,568,189 $ 22,509,225 $ 35,531,894 The accompanying notes are an integral part of these financial statements. -16- 25 e designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2011 Net change in fund balances of governmental funds $ 18,356,271 Amounts reported for governmental activities in the statement of activities are different because: The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has an effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Issuance of debt (20,825,000) Cost of issuance of debt a 354,407 Discount on issuance 173,484 Principal payments on debt 1,827,362 Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. Amortization of deferred charge on refunding (106,398) Amortization of costs of issuance (67,716) Amortization of premium 23,899 Change in accrued interest expense (158,261) Change in net assets of governmental activities $ (421,952) The accompanying notes are an integral part of these financial statements. -17- 26 (146,450) (16,767) (162,330) Total other financing sources(uses) (618,414) (1,763,062) 22,870,662 20,489,186 Net change in fund balances 63,474 (1,536,667) 19,829,464, 18,356,271 Fund balances, beginning of year, as restated 2,391,006 12,104,856 2,679,761 17,175,623 Fund balances, end of year $ 2,454,480 $ 10,568,189 $ 22,509,225 $ 35,531,894 The accompanying notes are an integral part of these financial statements. -16- 25 e designations of fund balance. • Other expenditure appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Notes to Financial Statements 27 Statement of Activities For the Year Ended June 30, 2011 PROGRAM EXPENSES Governmental activities: Community development $ 1,370,748 Pass-through payments 2,262,609 Project improvement costs 2,286,596 Interest on long-term debt 1,109,473 Total program expenses 7,029,426 GENERAL REVENUES Taxes: Incremental property taxes 6,506,229 Investment earnings 100,232 Other income 1,013 Total general revenues 6,607,474 Change in net assets (42 t,952) Net assets, beginning of year, as restated 10,02.1.,565 Net assets, end of year $ 9,599,613 The accompanying notes are an integral part of these financial statements. -13- 21 47 Community Redevelopment Agency of the City of Grand Terrace, Notes to Financial Statements June 30, 2011 I. SIGNIFICANT ACCOUNTING POLICIES Note 1: Summary of Significant Accounting Policies The accounting policies of the Community Redevelopment Agency of the City of Grand Terrace (the Agency) conform to accounting principles generally accepted in the United States of America as applicable to governments. The Governmental Accounting Standards Board (GASB) is the primary standard setting body for governmental accounting and financial reporting principles. The following is a summary of the significant accounting policies. Description of the reporting entity The Agency is a component unit of a reporting entity which consists of the following oversight and component units: Reporting Entity: Oversight Unit: City of Grand Terrace Component Units: Community Redevelopment Agency of the City of Grand Terrace City of Grand Terrace Public Financing Authority The component unit financial statements contain information relative only to the Agency as a component unit, which is an integral part of the total reporting entity. They do not contain financial data relating to the other reporting units. The Agency was formed under Section 33000 et. Seq. of the Health and Safety Code. Its purpose is to prepare and carry out plans for improvement, rehabilitation and redevelopment of blighted areas within the territorial limits of the City of Grand Terrace. The City provides management assistance to the Agency and the members of the City Council also act as the governing body of the Agency. As of June 30, 2011, the Grand Terrace Project Area was the only project area formed by the Agency. Government-wide and fund financial statements The government-wide financial statements include a statement of net assets and the statement of changes in net assets, which report information on all of the nonfiduciary activities of the Agency. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities are normally supported by taxes and intergovernmental revenues. -18- 28 e appropriations approved after the original budget is adopted, and before or after midyear report is approved. -9- 16 increased pass-through and debt service costs. This change is reflected in the statement of activities. -8- 15 hether its financial health is improving or deteriorating. However, consideration of other non-financial factors, such as changes in the Agency's tax increment to assess the overall health of the Agency, is necessary. REPORTING THE AGENCY'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds. Some funds are required to be established by State law and by bond covenants. However, management established other funds to help control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other resources. The Agency only has governmental type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 1: Summary of Significant Accounting Policies (continued) The statement of activities demonstrates the degree to which the direct and indirect expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly among p y included program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements. Measurement focus, basis of accounting, and financial statement presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified-accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes are considered to be susceptible to accrual and have been recognized as revenues in the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government. The Agency reports the following major governmental funds: The Special Revenue Fund is used to account for the portion of the Agency's tax increment that is required to be set aside for low and moderate income housing and related expenditures. The Debt Service Fund is used to account for the accumulation of resources to be used for the repayment of Agency debt. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 1: Summary of Significant Accounting Policies (continued) Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in the government-wide to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first, and then unrestricted resources as they are needed. Cash and investments The City of Grand Terrace maintains and controls cash and investment pools in which the City and Agency share. The government's cash and cash equivalents are cash or investments with original maturities of three months or less from the date of acquisition. Investments are reported at fair value which is determined using selected bases. Cash deposits are reported at carrying amount which reasonably estimates fair value. Receivables and payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." Currently, the Agency does not have any business-type activities. Property taxes The County of San Bernardino collects property taxes for the Agency. Tax liens attach annually as of 12:01 A.M. on the first day in March preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1, the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10 respectively. Unsecured personal property taxes become due on the first of March each year and are delinquent, if unpaid, on August 31. Property held for resale The Agency has acquired several parcels of land as part of its primary purpose to develop or redevelop blighted properties. The Agency records these parcels as land held for resale in its financial records. The land is being carried in the Special.Revenue Fund and Capital Projects Fund at net realizable value, which is equal to cost. At June 30, 2011, net realizable value for land held for resale totaled $3,447,151 in the Capital Projects Fund and $640,166 in the Special Revenue Fund. -20- 30 ebt. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 1: Summary of Significant Accounting Policies (continued) • Long-term obligations In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities column in the statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. Fund equity The Agency implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions during the year ended June 30, 2011. This statement provides more clearly defined fund balance categories to make the nature and extent of the constraints placed on a government's fund balance more transparent. The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used: • Nonspendable—amounts that are not in a spendable form (such as inventory) or are required to be maintained intact. • Restricted — amounts constrained to specific purposes by their providers (such as grantors, bondholders and higher levels of government), through constitutional provisions Cr by enabling legislation. • Committed—amounts constrained to specific purposes by a government itself, using the highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest level action to remove or change the constraint. • Assigned — amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. • Unassigned—amounts that are for any purpose; positive amounts are reported only in a general fund. The Board of Directors establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance or resolution. When both restricted and unrestricted resources are available for use when an expenditure is incurred, it is the Agency's policy to use restricted resources first, then unrestricted resources as they are needed. It is the Agency's policy to consider committed amounts as being reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. -21- 31 nd and $640,166 in the Special Revenue Fund. -20- 30 ebt. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 1: Summary of Significant Accounting Policies (continued) Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY Budgetary data General Budget Policies The Governing Board approves each year's budget submitted by the Executive Director prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the Governing Board. Supplemental appropriations, where required during the period are also approved by the Board. Intradepartmental budget changes are approved by the Executive Director. In most cases, expenditures may not exceed appropriations at the function level. At fiscal year-end all operating budget appropriations lapse. Budgets are prepared on the modified accrual basis of accounting. The legal level of budgetary control is the object level within a department. Encumbrances Encumbrances are estimations of costs related to unperformed contracts for goods and services. These commitments are recorded for budgetary control purposes in the governmental funds. Encumbrances outstanding at year-end represent the estimated amount of the expenditure ultimately to result if unperformed contracts in-process at year-end are completed. They do not constitute expenditures or estimated liabilities. • -22- 32 any other purpose unless the government takes the same highest level action to remove or change the constraint. • Assigned — amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. • Unassigned—amounts that are for any purpose; positive amounts are reported only in a general fund. The Board of Directors establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance or resolution. When both restricted and unrestricted resources are available for use when an expenditure is incurred, it is the Agency's policy to use restricted resources first, then unrestricted resources as they are needed. It is the Agency's policy to consider committed amounts as being reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. -21- 31 nd and $640,166 in the Special Revenue Fund. -20- 30 ebt. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 III. DETAIL NOTES ON ALL FUNDS Note 2: Cash and Investments Cash and Investments as of June 30, 2011 are classified in the accompanying financial statements as follows: Statement of Net Assets: Cash and investments $ 28,197,818 Cash and investments with fiscal agents 3,068,450 Total $ 31,266,268 Cash and Investments as of June 30, 2011 consist of the following: Pooled cash with the City of Grand Terrace $ 389,440 Investments pooled with the City of Grand Terrace 30,876,828 Total $ 31,266,268 -23- 33 Net assets, end of year $ 9,599,613 The accompanying notes are an integral part of these financial statements. -13- 21 47 Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 2: Cash and Investments (continued) Authorized investments The table below identifies the investment types that are authorized for the Agency by the California Government Code (or the Agency's investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or;the Agency's investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the Agency, rather than the general provisions of the California Government Code or the Agency's investment policy. Maximum Maximum Maximum Percentage Investment in Authorized Investment Type _ Maturity of Portfolio One Issuer U. S. Treasury Obligations 5 years None None Repurchase Agreements 1 year None None Certificates of Deposit 5 years None None Negotiable Certificates of Deposit 5 years 30% None Passbook Savings Accounts N/A None None Securities Issued by Federal Agencies 5 years None None Local Agency Investment Fund N/A None None Mutual Funds N/A 20% 10% Pools and other investment structures N/A None None • -24- 34 amount of the expenditure ultimately to result if unperformed contracts in-process at year-end are completed. They do not constitute expenditures or estimated liabilities. • -22- 32 any other purpose unless the government takes the same highest level action to remove or change the constraint. • Assigned — amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. • Unassigned—amounts that are for any purpose; positive amounts are reported only in a general fund. The Board of Directors establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance or resolution. When both restricted and unrestricted resources are available for use when an expenditure is incurred, it is the Agency's policy to use restricted resources first, then unrestricted resources as they are needed. It is the Agency's policy to consider committed amounts as being reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. -21- 31 nd and $640,166 in the Special Revenue Fund. -20- 30 ebt. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 2: Cash and Investments (continued) Investments authorized by debt agreements Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the Agency's investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table identifies certain provisions of these debt agreements that address interest rate risk, credit risk and concentration of credit risk. Maximum Maximum Maximum Percentage Investment in Authorized Investment Type Maturity Allowed • One Issuer Government Obligations None None None FHLB's None None None FHLMC's None None None Farm Credit Banks None None None FNMA's None None None Financing Corp Debt Obligations None None None Resolution Funding Corp Debt Obligations None None None Certificates of Deposit 360 days None None Deposits fully insured by FDIC None None None USAID Guaranteed Notes None None None Investment Agreements None None None Bankers Acceptances 360 days None None Municipal Obligations rated Aaa None None None Commercial Paper rated P-1 270 days None None Repurchase Agreements None None None Money Market Mutual Funds rated AAAm N/A None None Disclosures relating to interest rate risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the Agency manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. -25- - . 35 tricted resources are available for use when an expenditure is incurred, it is the Agency's policy to use restricted resources first, then unrestricted resources as they are needed. It is the Agency's policy to consider committed amounts as being reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. -21- 31 nd and $640,166 in the Special Revenue Fund. -20- 30 ebt. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 • Note 2: Cash and Investments (continued) Information about the sensitivity of the fair values of the Agency's investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the Agency's investments by maturity: 12 Months Investment Type Amount or Less Money Market Mutual Fund $ 1,036,278 $ • 1,036,278 Certificates of Deposit 73,182 73,182 Local Agency Investment Fund (LAIF) 23,686,626 23,686,626 Local Gov. Invest. Pool (CAMP) 3,012,292 3,012,292 Held by Trustee: Money Market Funds 3,068,450 3,068,450 Total $ 30,876,828 $ 30,876,828 Disclosures relating to credit risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Information about the minimum rating required by the California Government Code, the Agency's investment policy, or debt agreements, and the actual rating, as of year-end, for each type of investment held by the Agency can be found below. Minimum Investment Type Amount Legal Rating Actual Rating Money Market Mutual Fund $ 1,036,278 N/A N/A Certificates of Deposit 73,182 N/A N/A Local Agency Investment Fund(LAIF) 23,686,626 N/A N/A Local Gov. Invest. Pool (CAMP) 3,012,292 N/A N/A Held by Trustee: Money Market Funds 3,068,450 AAAm AAA Total $ 30,876,828 Concentration of credit risk The investment policy of the Agency contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. Investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools)that represent 5% or more of the Agency's investments can be found in the City of Grand Terrace's Annual Financial Report. -26- 36 ted resources are available for use when an expenditure is incurred, it is the Agency's policy to use restricted resources first, then unrestricted resources as they are needed. It is the Agency's policy to consider committed amounts as being reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. -21- 31 nd and $640,166 in the Special Revenue Fund. -20- 30 ebt. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 • Note 2: Cash and Investments (continued) Custodial credit risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker- dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the Agency's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first deed mortgage notes having a value of 150% of the secured public deposits. For amount of deposits held in excess of federal depository insurance limits, see the City of Grand Terrace's Annual Financial Report. Investments in State Investment Pool The Agency is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the Agency's investment in this pool is reported in the accompanying financial statements at amounts based upon the Agency's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Local Government Investment Pool The Agency is a voluntary participant in the Local Government Investment Pool (CAMP). Pooled cash The Agency follows the practice of pooling cash and investments of all funds except for funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. -27- 37 count for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 3: Due from City of Grand Terrace and Due to City of Grand Terrace Nullified Pass-Through Agreement The Agency entered into a settlement agreement with the County of San Bernardino on March 6, 1980, which included full pass-through of taxes allocated to the City of Grand Terrace. In 1997, the Agency determined that such pass through to the City of Grand Terrace was, at that ,--) time, in violation of the Health and Safety Code. The Agency voluntarily took the necessary steps to correct such error by restating all financial statements of the Agency and reclassifying the pass-through expenditures as a receivable from the City. The tax increment revenue on the City's books was reclassified as a payable to the Agency. Borrowings from the Redevelopment Agency Between 1994 and 1999, the City borrowed funds from the Agency as documented through the budget appropriation process. Other Transactions In 2001, the Agency transferred property to the City and recorded a receivable from the City. In 2003, the City transferred funds to the Agency for property acquisition. fi The activity on Due from City of Grand Terrace is as follows: _ Tax Loan to Increment General Interest Payments Balance Date Misallocation Fund Other Posted (Credits) Due 1980- 06/30/97 $ 4,326,428 $ - $ - $ 283,496 $ (2,596,296) $ 2,013,628 06/30/94 - 650,000 - - - 650,000 06/30/95 - 750,000 - - - 750,000 06/30/97 - 393,684 - - - 393,684 06/30/98 - 432,822 - - - 432,822 06/30/99 - 225,036 - - - 225,036 06/30/01 - - 141,780 - - 141,780 06/30/11 - - - - (1,218,856) (1,218,856) Total $ 4,326,428 $ 2,451,542 $ 141,780 $ 283,496 $ (3,815,152) $ 3,388,094 -28- 38 ata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Local Government Investment Pool The Agency is a voluntary participant in the Local Government Investment Pool (CAMP). Pooled cash The Agency follows the practice of pooling cash and investments of all funds except for funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. -27- 37 count for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 3: Due from City of Grand Terrace and Due to City of Grand Terrace (continued) On June 22, 2010, the Agency adopted Resolution 2010-04 and the City adopted Resolution 2010-15, in which the cumulative interagency borrowings are memorialized and sets forth a repayment plan by the City to the Agency subject to available funds. Note 4: Loans Receivable The Agency has provided deferred rehabilitation loans to qualifying low and moderate income households from its 20 percent set-aside funds. Corresponding deferred revenue is recorded accordingly. The balance at June 30, 2011 is$84,087. Note 5: Property Held for Resale Special Revenue Fund This amount represents the costs associated with the purchase and renovation of low and moderate income housing held for resale. The balance at June 30, 2011 is $640,166. Capital Projects Fund This amount represents the costs associated with the purchase of vacant land held for future development. The balance at June 30, 2011 is $3,447,151. Note 6: Notes Receivable The amount of $688,600 in notes receivable is related to sales of low and moderate income housing. The notes are payable on or before the sale or refinance of the subjectproperty, and are secured by second deeds of trust. -29- 39 (Credits) Due 1980- 06/30/97 $ 4,326,428 $ - $ - $ 283,496 $ (2,596,296) $ 2,013,628 06/30/94 - 650,000 - - - 650,000 06/30/95 - 750,000 - - - 750,000 06/30/97 - 393,684 - - - 393,684 06/30/98 - 432,822 - - - 432,822 06/30/99 - 225,036 - - - 225,036 06/30/01 - - 141,780 - - 141,780 06/30/11 - - - - (1,218,856) (1,218,856) Total $ 4,326,428 $ 2,451,542 $ 141,780 $ 283,496 $ (3,815,152) $ 3,388,094 -28- 38 ata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Local Government Investment Pool The Agency is a voluntary participant in the Local Government Investment Pool (CAMP). Pooled cash The Agency follows the practice of pooling cash and investments of all funds except for funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. -27- 37 count for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V } Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 7: Long-term Debt a. 2004 Refunding Tax Allocation Bonds In August of 2004, the Agency issued the $13,000,000 Refunding Tax Allocation Bonds, Series 2004. The Bonds were issued to refund the $3,695,000 outstanding Tax Allocation Bond Series 1993 A, the $1,290,000 outstanding Zions First National Bank loan, the _ $2,780,000 outstanding Tax Allocation Bond Series 1993 B, and to finance certain redevelopment activities of the Agency. Interest varies from 2.00% to 3.75% and is payable semiannually on March 1 and September 1, commencing March 1, 2005. Principal payments are due annually commencing March 1, 2005 through September 1, 2012. The Agency deposited$8,241,183 of the proceeds in an irrevocable trust and purchased U.S. Government State and Local Government Securities for the purpose of generating resources which will be used to call the bonds. As a result, the refunded bonds are considered to be defeased and the liability has been removed from the statement of net assets. The reacquisition price exceeded the net carrying amount of the old debt by $851,183. This amount is being netted against the new debt and amortized over the remaining life of the new debt. This advance refunding was undertaken to reduce total debt service payments over the next 14 years by $464,691 and resulted in an economic gain of$631,303. Debt service payments to maturity for the 2004 Refunding Tax Allocation Bonds are as follows: Year Ending June 30, Principal Interest 2012 $ 1,720,000 $ 104,625 2013 1,930,000 36,188 Total $ 3,650,000 $ 140,813 b. 2011A Tax Allocation Bonds In June of 2011, the Agency issued the $15,175,000 Community Redevelopment Project Area Tax Allocation Bonds, Issue of 2011A. The Bonds were issued to finance public improvement projects pursuant to the Redevelopment Plan and for other redevelopment activities of the Agency. Interest varies from 2.00%to 6.00% and is payable semiannually on March 1 and September 1, commencing September 1, 2011. Principal payments are due annually commencing September 1, 2012 through September 1, 20331 The Bonds are payable from and secured by a pledge of Tax Increment, less amounts required to make payments under the Pass-Through Agreements, annual debt service of the 2004 Bonds and the Housing Set-Aside amount. -30- 40 required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. -27- 37 count for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 7: Long-term Debt(continued) Debt service payments to maturity for the 2011A Tax Allocation Bonds are as follows: Year Ending June 30, Principal Interest 2012 $ - $ 598,610 2013 260,000 839,196 2014 280,000 832,396 2015 285,000 823,921 2016 295,000 813,746 2017-2021 1,660,000 3,876,110 2022-2026 2,105,000 3,408,240 2027-2031 5,600,000 2,363,100 2032-2034 4,690,000 432,900 Total $ 15,175,000 $ 13,988,219 c. 2011 B Taxable Tax Allocation Bonds In June of 2011, the Agency issued the $5,650,000 Community Redevelopment Project Area Taxable Tax Allocation Bonds, Issue of 2011 B. The Bonds were issued for the purpose of acquiring land for resale and development in the Project Area. Interest varies from 7.10% to 7.70% and is payable semiannually on March 1 and September 1, commencing September 1, 2011. Principal payments are due annually,commencing September 1, 2012 through September 1, 2026. The Bonds are payable from and secured by a pledge of Tax Increment, less amounts required to make payments under the Pass-Through Agreements, annual debt service of the 2004 Bonds and the Housing Set-Aside Amount. Debt service payments to maturity for the 2011 B Taxable Tax Allocation Bonds are as follows: Year Ending June 30, Principal Interest 2012 $ - $ 298,019 2013 220,000 411,280 2014 235,000 395,128 2015 255,000 377,732 2016 270,000 359,095 2017-2021 1,680,000 1,466,390 2022-2026 2,395,000 718,218 2027 595,000 22,907 Total $ 5,650,000 $ 4,048,769 -31- 41 s were issued to finance public improvement projects pursuant to the Redevelopment Plan and for other redevelopment activities of the Agency. Interest varies from 2.00%to 6.00% and is payable semiannually on March 1 and September 1, commencing September 1, 2011. Principal payments are due annually commencing September 1, 2012 through September 1, 20331 The Bonds are payable from and secured by a pledge of Tax Increment, less amounts required to make payments under the Pass-Through Agreements, annual debt service of the 2004 Bonds and the Housing Set-Aside amount. -30- 40 required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. -27- 37 count for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 7: Long-term Debt(continued) d. Zions Lease On August 28, 2009, the City entered into a Lease Agreement (Lease) with Zions First National Bank in order to refinance the City of Grand Terrace Refunding Certificates of Participation, Issue of 1997, which was issued to finance city hall and other public improvements. The City used the proceeds of the Lease of $2,162,000 and funds on hand of $358,000 to current refund the $2,520,000 of outstanding 1997 Certificates of Participation. Under the Lease, the City is to lease property to Zions and in return Zions will lease the property back to the City in consideration of the payment by the City of semiannual lease payments commencing March 1, 2010 through September 1, 2020 at 4.76% interest. Debt service payments to maturity for the 2009 Zions National Bank lease are as follows: Year Ending June 30, Principal Interest 2012 $ 164,942 $ 89,906 2013 172,887 81;961 2014 181,213 73,633 2015 189,943 64,906 2016 199,091 55,756 2017-2021 1,021,451 125362 Total $ 1,929,527 $ 491,524 -32- 42 the Pass-Through Agreements, annual debt service of the 2004 Bonds and the Housing Set-Aside Amount. Debt service payments to maturity for the 2011 B Taxable Tax Allocation Bonds are as follows: Year Ending June 30, Principal Interest 2012 $ - $ 298,019 2013 220,000 411,280 2014 235,000 395,128 2015 255,000 377,732 2016 270,000 359,095 2017-2021 1,680,000 1,466,390 2022-2026 2,395,000 718,218 2027 595,000 22,907 Total $ 5,650,000 $ 4,048,769 -31- 41 s were issued to finance public improvement projects pursuant to the Redevelopment Plan and for other redevelopment activities of the Agency. Interest varies from 2.00%to 6.00% and is payable semiannually on March 1 and September 1, commencing September 1, 2011. Principal payments are due annually commencing September 1, 2012 through September 1, 20331 The Bonds are payable from and secured by a pledge of Tax Increment, less amounts required to make payments under the Pass-Through Agreements, annual debt service of the 2004 Bonds and the Housing Set-Aside amount. -30- 40 required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. -27- 37 count for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 7: Long-term Debt(continued) d. The following is a schedule of changes in long-term debt of the Agency for the fiscal year ended June 30, 2011: Beginning Ending Due Within Balance Additions Deletions Balance One Year Bonds payable: 2004 Refunding Tax Allocation Bonds $5,320,000 $ - $(1,670,000) $ 3,650,000 ° $ 1,720,000 2011 A Tax Allocation Bonds - 15,175,000 - 15,175,000 - 2011 B Taxable Tax Allocation Bonds - 5,650,000 - 5,650,000 - Less deferred amounts: On refunding (212,795) - 106,398 (106,397). (106,397) Discount - (173,484) - (173,484) (9,110) Plus premium on issue 47,800 - (23,899) 23,901 23,901 Total bonds payable 5,155,005 20,651,516 (1,587,501) 24,219,020 1,628,394 Capital leases: Zion National Bank 2,086,889 - (157,362) 1,929,527 164,942 Total capital leases 2,086,889 - (157,362) 1,929,527 W 164,942 Total long term liabilities $7,241,894 $ 20,651,516 $(1,744,863) $26,148,547 $ 1,793,336 Note 8: Interfund Transfers Interfund transfers for the year ended June 30, 2011 are as follows: Fund Receiving Transfers Fund Making Transfers Amount Capital Projects Debt Service $ 3,993,713 Debt Service Special Revenue 619,301 Total $ 4,613,014 The transfer from the Debt Service Fund was made to finance project improvement costs in the Capital Projects Fund. The transfer from the Special Revenue Fund into the Debt Service Fund was made for debt service payments due on the 2004 Tax Allocation Bonds. -33- 43 U 2,395,000 718,218 2027 595,000 22,907 Total $ 5,650,000 $ 4,048,769 -31- 41 s were issued to finance public improvement projects pursuant to the Redevelopment Plan and for other redevelopment activities of the Agency. Interest varies from 2.00%to 6.00% and is payable semiannually on March 1 and September 1, commencing September 1, 2011. Principal payments are due annually commencing September 1, 2012 through September 1, 20331 The Bonds are payable from and secured by a pledge of Tax Increment, less amounts required to make payments under the Pass-Through Agreements, annual debt service of the 2004 Bonds and the Housing Set-Aside amount. -30- 40 required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. -27- 37 count for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 9: Agreements with Various Taxing Agencies In order to lessen the fiscal impact of the tax increment financing of redevelopment projects on other units of local governments, the Agency has entered into pass-through agreements with various governmental agencies to pass-through portions of tax increment funds received by the Agency, attributable to the area within the territorial limits of the other agencies. The amount passed through for the fiscal year ended June 30, 2011, was$2,262,609. These payments were recorded as expenditures in the Debt Service Fund. In addition, the Agency was required to transfer tax increment in the amount of$77,874 to the State of California's Education Revenue Augmentation Fund (ERAF) and $448,636 to the Supplemental Education Revenue Augmentation Fund, as described below, for the fiscal year ended June 30, 2011. Note 10: Supplemental Educational Revenue Augmentation Fund On July 24, 2009, the State Legislature passed Assembly Bill ABX4-26, which requires redevelopment agencies statewide to deposit a total of$2.05 billion of property tax increment in county "Supplemental" Educational Revenue Augmentation Funds (SERAF) to be distributed to meet the State's Proposition 98 obligations to schools. The SERAF revenue shift of $2.05 billion will be made over two years, $1.7 billion in fiscal year 2009-2010 and $350 million in fiscal year 2010-2011. The SERAF would then be paid to school districts and the county offices of education which have students residing in redevelopment project areas, or residing. in affordable housing projects financially assisted by a redevelopment agency, thereby relieving the State of payments to those schools. The City's (Agency's) share of this revenue shift was $2,179,087 for fiscal year 2009-2010 and $448,636 for fiscal year 2010-2011. Payments are to be made by May 10 of each respective fiscal year. In response to ABX4-26, the Agency funded the SERAF payment due in May 2011 with the Debt Service Fund. The California Redevelopment Association (CRA) is the lead petitioner on a lawsuit to invalidate ABX4-26, similar to last year's successful lawsuit challenging the constitutionality of AB 1389. CRA filed the lawsuit on October 20, 2009. The lawsuit asserted that the transfer of property tax increment to the SERAF is not permitted under Article XVI, Section 16 of the California Constitution. The complaint also asserted impairment of contract and gift of public funds arguments. While the State made adjustments in ABX4-26 to address the constitutional issues raised by the Superior Court over last year's lawsuit challenging AB 1389, the Agency, along with the CRA and other California redevelopment agencies, believe that the SERAF remains unconstitutional. In May 2010, the Superior Court upheld the legality of ABX4-26. In August 2010, the CRA filed an appeal with the Third District Court. -34- 44 roject area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 11: Joint Venture On July 16, 1991, the Community Redevelopment Agency of the City of Grand Terrace entered into a Joint Powers Agreement with the City of Grand Terrace to establish the Grand Terrace Public Financing Authority. The Authority was created to facilitate financing for public capital improvements benefiting the City and Agency. No separate financial statement data are presented; the transactions of the Authority are recorded in the governmental funds of the City of Grand Terrace. Note 12: Contingencies As of June 30, 2011, in the opinion of the Agency, there are no outstanding matters, which would have a material effect on the financial position of the Agency. The Agency has received funds for specific purposes that are subject to audit by the State. Although such audits could generate differences under the regulations of the Health and Safety Code, it is believed that any required reimbursements will not be material. Note 13: Recent Changes in Legislation Affecting California Redevelopment Agencies On June 29, 2011, the Governor of the State of California signed Assembly Bills X1 26 and 27 as part of the State's budget package. Assembly Bill X1 26 requires each California redevelopment agency to suspend (effective July 1, 2011) nearly all activities except to implement existing contracts, meet already-incurred obligations, preserve its assets and prepare for the impending dissolution of the agency. Assembly Bill X1 27 provides a means for redevelopment agencies to continue to exist and operate by means of a Voluntary Alternative Redevelopment Program. Under this program, each agency would adopt an ordinance agreeing to make certain payments to the County Auditor Controller in fiscal year 2011-12 and annual payments each fiscal year thereafter. Assembly Bill X1 26 indicates that the agency "may use any available funds not otherwise obligated for other uses"to make this payment. The Agency intends to use available monies of its redevelopment agency for this purpose. The amounts to be paid after fiscal year 2012-13 have yet to be determined by the state legislature. Assembly Bill X1 26 directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by Assembly Bill X1 26. • -35- 45 encies, believe that the SERAF remains unconstitutional. In May 2010, the Superior Court upheld the legality of ABX4-26. In August 2010, the CRA filed an appeal with the Third District Court. -34- 44 roject area as well as the administrative expenditures incurred in sustaining Agency activities. -19- 29 type funds. -6- 13 certain legislative actions enacted by the California State Legislature. +_u t'f,c0 Account..-mu -1- 8 STABILITY. ACCURACY. TRUST nclude identification of the number of units occupied by persons and families of very-low to 2- -- 12 private,to assume the responsibility for action. • • 16 rioriti�f d by the Its founding was lead by PatrickJ. Children's Fund abuse in our community;to ensure that at-risk Children's Policy Council of the Children's Network, Morris,who was then presiding judge (909)387-4949 children who are abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 Note 13: Recent Changes in Legislation Affecting California Redevelopment Agencies (continued) The League of California Cities and the California Redevelopment Association (CRA) filed a lawsuit on July 18, 2011 on behalf of cities, counties and redevelopment agencies petitioning the California Supreme Court to overturn Assembly Bills X1 26 and 27 on the grounds that they violate the California Constitution. On August 11, 2011, the California Supreme Court issued a stay of all of Assembly Bill X1 27 and most of Assembly Bill X1 26. The California Supreme Court stated in its order that "the briefing schedule is designed to facilitate oral argument as early as possible in 2011, and a decision before January 15, 2012." A second order issued by the California Supreme Court on August 17, 2011 indicated that certain provisions of Assembly Bills X1 26 and 27 were still in effect and not affected by its previous stay, including requirements to file an appeal of the determination of the community remittance payment by August 15, the requirement to adopt an Enforceable Obligations Payment Schedule ("EOPS") by August 29, 2011, and the requirement to prepare a preliminary draft of the initial Recognized Obligation Payment Schedule ('BOPS") by September 30, 2011. Because the stay provided by Assembly Bill X1 26 only affects enforcement, each agency must adopt an Enforceable Obligation Payment Schedule and draft Recognized Obligation Payment Schedule prior to September 30, as required by the statute. Enforceable obligations include bonds, loans and payments required by the Federal or State government; legally enforceable payments required in connection with agency employees such as pension payments and unemployment payments, judgments or settlements; legally binding and enforceable agreements or contracts; and contracts or agreements necessary for the continued administration or operation of the agency that are permitted for purposes set forth in AB1X 26. In the event Assembly Bills X1 26 and/or 27 are upheld as constitutional, the Agency intends and is prepared to comply with the Voluntary Alternative Redevelopment program in order to continue the existence and operation of the Agency. The initial payment by the agency, as calculated under ABx1=26 was estimated to be $2,850,665 with one half due on January 15, 2012 and the other half due May 15, 2012. Payments are estimated to be $670,745 thereafter. In July 2011 the Agency appealed the initial and subsequent continuation payments under ABx1-27, as allowed under certain circumstances and within a limited time period. The Agency received notice on October 14, 2011 that the Department of Finance approved such appeal and has recalculated the initial remittance under ABx1-27 to be $2,052,005. Staff estimates future year payments under AB1x-27, if upheld, to be approximately$450,000. The semi-annual payments will be due on January 15 and May 15 of each year and would increase or decrease with changes in tax increment. Additionally, an increased amount would be due to schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Notes to Financial Statements June 30, 2011 • Note 14: Prior Period Restatements During the year ended June 30, 2011, the Agency was notified by the San Bernardino County Auditor-Controller of an error in the tax apportionment calculation for the 2008-09 and 2009-10 fiscal years. According to the County, the Agency had received excess revenues.of$2,295,360 for the two fiscal years as mentioned above, which should have been paid to San Bernardino Valley Municipal Water District. Because of the overpayment the Agency overstated certain pass-through payments in the amount of$86,768, for a net adjustment of$2,208,592. For the Fund Financial Statements 20% of the excess apportionment was charged to the Special Revenue Low-Mod Housing Fund as the transfers to the Fund were overstated for those fiscal years. The Agency has entered into an agreement with the District to repay the apportionments received in error in ten annual installments. In a prior fiscal year the Agency understated an amount payable to a pass-through entity in the amount of$400,000. The Agency increased the amount payable to this entity. Governmental Government-Wide Statements Activities Net Assets, beginning of year, as previoulsy stated $ 12,630,157 Tax apportionment error (2,208,592) Correction of pass through payable (400,000) Net assets, beginning of year, as restated $ 10,021,565 Special Debt Capital Revenue Service Projects Fund Financial Statements Fund Fund Fund Fund balance, beginning of year, $ 2,850,078 $ 13,854,376 $ 3,079,761 as previoulsy stated Tax apportionment error (459,072) (1,749,520) - Correction of pass through payable - - (400,000) Fund balance, beginning of year, as restated $ 2,391,006 $ 12,104,856 $ 2,679,761 -37- 47 necessary for the continued administration or operation of the agency that are permitted for purposes set forth in AB1X 26. In the event Assembly Bills X1 26 and/or 27 are upheld as constitutional, the Agency intends and is prepared to comply with the Voluntary Alternative Redevelopment program in order to continue the existence and operation of the Agency. The initial payment by the agency, as calculated under ABx1=26 was estimated to be $2,850,665 with one half due on January 15, 2012 and the other half due May 15, 2012. Payments are estimated to be $670,745 thereafter. In July 2011 the Agency appealed the initial and subsequent continuation payments under ABx1-27, as allowed under certain circumstances and within a limited time period. The Agency received notice on October 14, 2011 that the Department of Finance approved such appeal and has recalculated the initial remittance under ABx1-27 to be $2,052,005. Staff estimates future year payments under AB1x-27, if upheld, to be approximately$450,000. The semi-annual payments will be due on January 15 and May 15 of each year and would increase or decrease with changes in tax increment. Additionally, an increased amount would be due to schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V t I Required Supplementary Information 48 ements June 30, 2011 III. DETAIL NOTES ON ALL FUNDS Note 2: Cash and Investments Cash and Investments as of June 30, 2011 are classified in the accompanying financial statements as follows: Statement of Net Assets: Cash and investments $ 28,197,818 Cash and investments with fiscal agents 3,068,450 Total $ 31,266,268 Cash and Investments as of June 30, 2011 consist of the following: Pooled cash with the City of Grand Terrace $ 389,440 Investments pooled with the City of Grand Terrace 30,876,828 Total $ 31,266,268 -23- 33 Net assets, end of year $ 9,599,613 The accompanying notes are an integral part of these financial statements. -13- 21 47 Required Supplementary Information Community Redevelopment Agency of the City of Grand Terrace Budgetary Comparison Schedule - Major Special Revenue Fund For the Year Ended June 30, 2011 Budgeted Amounts Actual Variance with Original Final Amounts Final Budget REVENUES Tax increment $ 1,612,815 $ 1,612,815 $ 1,301,246' $ (311,569) Use of money and property 37,900 37,900 6,175, (31,725) Total revenues 1,650,715 1,650,715 1,307,421 (343,294) EXPENDITURES Current: Economic development 223,515 224,085 493,352• (269,267) Capital outlay: Project improvement costs 350,000 482,000 132,181 349,819 Total expenditures 573,515 706,085 625,533* 80,552 Excess of revenues over expenditures 1,077,200 944,630 681,888 (262,742) OTHER FINANCING USES Transfers out (610,947) (610,947) (619,301) (8,354) Transfers to the City of Grand Terrace (141,548) (141,548) 887 142,435 Total other financing uses (752,495) (752,495) (618,414) 134,081 Net change in fund balance 324,705 192,135 63,474 (128,661) Fund balance, beginning of year, as restated 2,391,006 2,391,006 2,391,006 - Fund balance, end of year $ 2,715,711 $ 2,583,141 $ 2,454,480` $ (128,661) -38- 49 1,565 Special Debt Capital Revenue Service Projects Fund Financial Statements Fund Fund Fund Fund balance, beginning of year, $ 2,850,078 $ 13,854,376 $ 3,079,761 as previoulsy stated Tax apportionment error (459,072) (1,749,520) - Correction of pass through payable - - (400,000) Fund balance, beginning of year, as restated $ 2,391,006 $ 12,104,856 $ 2,679,761 -37- 47 necessary for the continued administration or operation of the agency that are permitted for purposes set forth in AB1X 26. In the event Assembly Bills X1 26 and/or 27 are upheld as constitutional, the Agency intends and is prepared to comply with the Voluntary Alternative Redevelopment program in order to continue the existence and operation of the Agency. The initial payment by the agency, as calculated under ABx1=26 was estimated to be $2,850,665 with one half due on January 15, 2012 and the other half due May 15, 2012. Payments are estimated to be $670,745 thereafter. In July 2011 the Agency appealed the initial and subsequent continuation payments under ABx1-27, as allowed under certain circumstances and within a limited time period. The Agency received notice on October 14, 2011 that the Department of Finance approved such appeal and has recalculated the initial remittance under ABx1-27 to be $2,052,005. Staff estimates future year payments under AB1x-27, if upheld, to be approximately$450,000. The semi-annual payments will be due on January 15 and May 15 of each year and would increase or decrease with changes in tax increment. Additionally, an increased amount would be due to schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V ' ` A ROGERS.ANDERSON, MALODY&SCOTT, LLP CERTIFIED PUBLIC ACCOUNTANTS,SINCE 194E 735 E Carnegie Dr.Suite 100 San Bernardino,CA 92408 909 889 0871 T 909 889 5361 F rarnscpa.net Governing Board Community Redevelopment Agency of the City of Grand Terrace PARTNERS Grand Terrace California I'Inll p M ' II(!I,CPA ' a at.tnda l Odle.CPA,Mg err} I' Snva,CPA 14:11.1.A Frinr.l,CPA Report on Internal Control over Financial Reporting and on (-homey,.B WgWn,CPA MSA 5cutr,W l•iarrno.CPA Compliance and Other Matters Based on an Audit of Financial Statements • ecn:t Slianuhag.CPA.M57 Performed in.Accordance with Government Auditing Standards fay H :_.ir tho. CPA(RaUra,h i-APAGERS STAFF Nancy O'Rallerly CPA.MBA We have audited the financial statements of the governmental activities and Bradlerd A Welebir.CPA.MBA each major fund of the Community Redevelopment Agency of the City of Grand i"r 'y 1..)1, CPA, MST Terrace (the Agency), a component unit of the City of Grand Terrace,California, L t l,irsorn.�Pl+ as of and for theyear ended June Papa Masai-Thaw,CPA,M3\ 30, 2011, which collectively comprise the riav7 S.Ivanova,CPA,MBA Agency's basic financial statements and have issued our report thereon dated G•hiCllC E Odgers CPA December 6, 2011. We conducted our audit in accordance with. auditing vuuant[ C1Yytnn.CPA standards generally accepted in the United States of America and the standards. 5... r(i Irltso.n,CT'h r=er.r::E• r•1,,,,„y,CPA applicable to financial audits contained. in Government Auditing Standards, r�enivi',e Sc.hwartkopl,CPA issued by the Comptroller General of the United States. '°Megan _ ('A Internal Control over Financial Reporting In planning and performing our audit, we considered the Agency's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be significant deficiencies or material weaknesses. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. r I«1atl+s A control deficiency exists when the design or operation of a control does not C r•,r!I,f::lrr I',;t1:111.4 Or allow management or employees, in. the normal course of dperforming their r,ih,•d P„h;rC Accountants assigned functions, to prevent or detect misstatements on a timely basis. A P(-''` 'r'"'`l`T''!At ittt: material weakness is a deficiency, or combination of deficiencies, in internal. `'A "m" control, such that there is a reasonable possibility that a material misstatement ''°``""""'f1tl1Audir of the Agency's financial statements will not be prevented, or detected and Qunhly Clint/ corrected on a timely basis. '-.c.•:,et,•or __•rroa PuL 4C Accouncanc; -39- 50 STABILITY ACCURACY, TRUST . o schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be significant deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also considered to be material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Agency's financial statements are free of 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 determination of financial statement amounts. Such provisions included those provisions of laws identified in the Guidelines for Compliance Audits of California Redevelopment Agencies, issued by the State Controller and as interpreted in the Suggested Auditing Procedures for Accomplishing Compliance Audits of California Redevelopment Agencies, issued by the Governmental Accounting and Auditing Committee of the California Society of 'Certified Public Accountants. 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 result of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of management, the Board of Directors of the Agency, others within the entity, and The State Controller and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a'matter of public record and its distribution is not limited. A .w40^414toi. December 6, 2011 • -40- 51 e internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be significant deficiencies or material weaknesses. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. r I«1atl+s A control deficiency exists when the design or operation of a control does not C r•,r!I,f::lrr I',;t1:111.4 Or allow management or employees, in. the normal course of dperforming their r,ih,•d P„h;rC Accountants assigned functions, to prevent or detect misstatements on a timely basis. A P(-''` 'r'"'`l`T''!At ittt: material weakness is a deficiency, or combination of deficiencies, in internal. `'A "m" control, such that there is a reasonable possibility that a material misstatement ''°``""""'f1tl1Audir of the Agency's financial statements will not be prevented, or detected and Qunhly Clint/ corrected on a timely basis. '-.c.•:,et,•or __•rroa PuL 4C Accouncanc; -39- 50 STABILITY ACCURACY, TRUST . o schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V R A ROGERS,ANDERSON, MALODY&SCOTT, LLP M CERTIFIED PUBLIC ACCOUNTANTS,SINCE 1948 • 735 E Carnegie Dr.Suite 100 San Bernardino,CA 9240E 909 889 0871 T 909 889 5361 F rantscpanet Governing Board Community Redevelopment Agency of the City of Grand Terrace r•ARTNEM f�l.urr;,fi VJarler CI`:a Grand Terrace, California Prcn.la L ndlr!.CPA HST f4rry P Snea CPA Kirk A Franks.CPA Haul-law Is V•rrlson CPA.1-15A Independent Auditor's Report on Compliance Wi Mum.),CPA with Health and Safety Code Section 33080.1 5hanlih.lg,CI.A.r'I51 ),ri r.«rchi,•'.CPA tRot.,:f j MANAGERS;STAFF Compliance f'Janrcy 0 Rafferty CPA,I'484 drrdfr.rd A Weiettu',CPA,MBA We have audited the Community Redevelopment Agency of the City of Grand runny L..r.CPA.MT Kato:.L f Illlsan CPA Terrace's (the.Agency) compliance with the California Health and Safety Code Papa Mar Thlaw.:'PA.1'4'A as required by Section 33080.1 for the year ended June 30, 2011. Compliance may.s I-'anova.CPA.f•f84 with the requirements referred to above is the responsibility of Agency's Da+ucUr t (Doves CPA C Clayton,CPA management. Our responsibility is to express an opinion on Agency's �CVf:r-hiI m.cr•A compliance based on our audit. Pr•t.?r E Murr ay.CPA Gcnnnvc S:hwa!Aopl.CPA ,.,.s,. �,�, ,�y CPA conducted our audit of compliance in accordance with auditing standards. generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Guidelines for Compliance Audits of California Redevelopment Agencies, June 2011, issued by the State Controller and as interpreted in the Auditing Procedures for Accomplishing Compliance Audits of California Redevelopment Agencies, August 2011', issued by the Governmental Accounting and Auditing Committee of the California Society of Certified Public Accountants. Those standards require that we plan and perform the-0 audit to obtain reasonable assurance about whether noncompliance with the compliance requirements referred to above that could have a material effect on the Agency has occurred. An audit includes examining, on a test basis, evidence about the Agency's compliance with those requirements and performing such other Cart.ih,:r.l F'nuh[' :copgllr,t5 procedures as we considered necessary in the circumstances. PCPs 7ht•.111_PAAf6t:nce fur CP.'f Ffrnrs Ci,rc',u,itvq,;f Aud,f Ju,rrrfv(cafe, ,_:r hl pr rite SOCiety of ri ti'Irr!PuUbC Ac olitlLint: • • • -41- 52 STABILITY ACCURACY. "TRUST iency, or combination of deficiencies, in internal. `'A "m" control, such that there is a reasonable possibility that a material misstatement ''°``""""'f1tl1Audir of the Agency's financial statements will not be prevented, or detected and Qunhly Clint/ corrected on a timely basis. '-.c.•:,et,•or __•rroa PuL 4C Accouncanc; -39- 50 STABILITY ACCURACY, TRUST . o schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of Agency's compliance with those requirements. In our opinion, except for Finding 2011-01 below, the Agency complied, in all material respects, with the compliance requirements referred to above that are applicable for the year ended June 30, 2011. Finding 2011-01 A. Pursuant to §33080 of the California Community Redevelopment Law, each redevelopment agency shall perform the following within six months of the end of the agency's fiscal year: 1. File a copy of the annual report (as defined by §33080.1 of the California Community Redevelopment Law) with the State Controller's Office and the agency's legislative body. The fiscal statement, the blight progress report and the property report were not submitted to the State Controller's Office. B. Pursuant to §33080.1(g) of the California Community Redevelopment Law, each redevelopment agency shall file an annual report containing: 1. The time limit for the commencement for eminent domain proceeding to acquire property within the project area(s) This information was not provided. In addition, the results of our procedures disclosed an immaterial instance of noncompliance with the provisions described in the Guidelines for Compliance Audits of California Redevelopment Agencies, June 2011 as listed below as Finding 2011-02: Finding 2011-02 Section §33606 of the Health and Safety Code requires a Redevelopment Agency to adopt a budget which includes proposed indebtedness, a work program and goals, and an examination of the previous year's achievements along with a comparison with the previous year's work program. During the fiscal year being audited, the Agency did adopt a budget but the budget did not contain any proposed indebtedness even though the Agency issued debt during the year under audit. Also, although the budget did contain the required work program and goals, however, it did not include an examination of the previous year's achievements along with a comparison with the previous year's work program. Internal control over compliance Management of the Agency is responsible for establishing and maintaining effective internal control over compliance with the compliance requirements referred to above. In planning and performing our audit, we considered the Agency's internal control over compliance to determine the auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over compliance. -42- 53 f deficiencies, in internal. `'A "m" control, such that there is a reasonable possibility that a material misstatement ''°``""""'f1tl1Audir of the Agency's financial statements will not be prevented, or detected and Qunhly Clint/ corrected on a timely basis. '-.c.•:,et,•or __•rroa PuL 4C Accouncanc; -39- 50 STABILITY ACCURACY, TRUST . o schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V A deficiency in internal control over compliance 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, noncompliance on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a compliance requirement 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 to those charged with governance. We consider the deficiency described below to be a significant deficiency: Since the Agency did not detect the above compliance findings, we consider there to be a significant deficiency in the internal control over compliance. The Agency has had significant cuts and the remaining staff was unaware of the requirements. Our consideration of internal control over compliance 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 deficiencies, significant deficiencies, or material weaknesses in internal control over compliance. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of management, Board of Directors, others within the entity, and the State Controller's Office, Division of Accounting and reporting and is not intended to be and should not be used by anyone other than these specified parties. December 6, 2011 -43- 54 the Agency issued debt during the year under audit. Also, although the budget did contain the required work program and goals, however, it did not include an examination of the previous year's achievements along with a comparison with the previous year's work program. Internal control over compliance Management of the Agency is responsible for establishing and maintaining effective internal control over compliance with the compliance requirements referred to above. In planning and performing our audit, we considered the Agency's internal control over compliance to determine the auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over compliance. -42- 53 f deficiencies, in internal. `'A "m" control, such that there is a reasonable possibility that a material misstatement ''°``""""'f1tl1Audir of the Agency's financial statements will not be prevented, or detected and Qunhly Clint/ corrected on a timely basis. '-.c.•:,et,•or __•rroa PuL 4C Accouncanc; -39- 50 STABILITY ACCURACY, TRUST . o schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Community Redevelopment Agency of the City of Grand Terrace Computation of Low and Moderate Income Housing—Excess Surplus July 1, 2010 Opening fund balance-July 1, 2010 $ 2,391,006 Adjusted balance 1,517,653 Limitation(greater of$1,000,00 or four years set-aside) 2008-2009 $ 1,788,550 2007-2008 1,417,922 2006-2007 1,292,600 2005-2006 1,232,104 Total $ 5,731,176 Base limitation $ 1,000,000 4 Greater amount 5,731,176 Computed excess surplus-July 1,2010 $ - • -44- 55 otal $ 31,266,268 -23- 33 Net assets, end of year $ 9,599,613 The accompanying notes are an integral part of these financial statements. -13- 21 47 CRA, GRAND TERRACE-2010-11 ANNUAL REPORT EXHIBIT 2 - ANNUAL FISCAL STATEMENT AND FINANCIAL TRANSACTIONS REPORT • ,,. 7 Fii�f� y !'```" 56 1,517,653 Limitation(greater of$1,000,00 or four years set-aside) 2008-2009 $ 1,788,550 2007-2008 1,417,922 2006-2007 1,292,600 2005-2006 1,232,104 Total $ 5,731,176 Base limitation $ 1,000,000 4 Greater amount 5,731,176 Computed excess surplus-July 1,2010 $ - • -44- 55 otal $ 31,266,268 -23- 33 Net assets, end of year $ 9,599,613 The accompanying notes are an integral part of these financial statements. -13- 21 47 CRA,GRAND TERRACE—2010-11 ANNUAL REPORT 2010-11 ANNUAL FISCAL STATEMENT A. Amount of outstanding indebtedness of the agency by project area o Grand Terrace Redevelopment Project Area (single project area) o Outstanding indebtedness Grand Total $244,341,238 o Reference-filed Statement of Indebtedness §33675 B. Amount of gross tax increment generated in each project area o Grand Terrace Redevelopment Project Area (single project area) o Gross Tax Increment FY 2010-11 $6,506,229 o Reference-Audited Financial Statements, Financial Transactions Report C. Amount of tax increment revenues paid to, spent on behalf of, a taxing agency, other than a school or community college o None o Reference- Financial Transactions Report D. Financial transactions report required pursuant to section 53891 of the Government Code o See State Controller Financial Transactions Report attachment E. Amount allocated to school or community college districts o Schools—one • Colton Joint Unified School District $228,152 o Colleges—one • San Bernardino Community College$18,075 F. The amount of existing indebtedness and the total amount of payments required to be paid on existing indebtedness for that fiscal year o Grand Terrace Redevelopment Project Area (single project area) o Outstanding indebtedness Grand Total $244,341,238 o Total amount of payments required to be paid on existing indebtedness for the fiscal year 2011-12 -$13,805,539 o Reference-filed Statement of Indebtedness §33675 �. : 8 Y'��"' 57 Controller's Office, Division of Accounting and reporting and is not intended to be and should not be used by anyone other than these specified parties. December 6, 2011 -43- 54 the Agency issued debt during the year under audit. Also, although the budget did contain the required work program and goals, however, it did not include an examination of the previous year's achievements along with a comparison with the previous year's work program. Internal control over compliance Management of the Agency is responsible for establishing and maintaining effective internal control over compliance with the compliance requirements referred to above. In planning and performing our audit, we considered the Agency's internal control over compliance to determine the auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over compliance. -42- 53 f deficiencies, in internal. `'A "m" control, such that there is a reasonable possibility that a material misstatement ''°``""""'f1tl1Audir of the Agency's financial statements will not be prevented, or detected and Qunhly Clint/ corrected on a timely basis. '-.c.•:,et,•or __•rroa PuL 4C Accouncanc; -39- 50 STABILITY ACCURACY, TRUST . o schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V "111111.0111111111401.1.1111114611iiiiiathi 1 i '.' i .A3coliENZi.,V.1:rliii-;:g_,±4,4gillf. ',;':j,Z:-Wg':':' ,77:.:•'TZ?'i4(#,:-,,i,,r '.; r:;)i'.. ;r:q. e:*!0(444404**°X(W.:T•4?ig44*InUr UPY, IL.Sql7 e .11 .DRIALItatelaCti. . elle.B.026AAst:14;,4&t..-ckeie .:,..,,..,,... Genera!:• Information" . i Fiscal Year 2011 Agency Officials Members of the Governing Body Middle Last Name First Name Middle Initial Phone Last Name First Name -Initial Chairperson Stanckiewft Walt Executive Director Adams Betsy - (909)824-6621 • Member Garda Lee Ann Fiscal Officer Simon Bernie (909)824-6621 F.: ,.: Member Sandoval Bemardo Secretary Mesa Brenda (909)824-6621 Member McNaboe Darcy Report Prepared By Independent Auditor. l• Member Hays Gene Firm Name Rogers,Anderson.Melody&Scott.LIP Ii Member Last 'Carlson Shea ... , 1 Member • 4 First.. Jane Terry 1 Member Middle initial 1 Member Street 309 W.4th Street 735 E Carnegie Dr.Ste 100 Member City 'Santa Ma San Bernardino • I CA Mailing Address State CA Zip Code 92701-4502 Irma- street 1 22795 Barton Road Phone (714)316-2123 (909)889-0871 1 I Street 2 1 City Grand Terrace State CA Zip 92313-5295 , I i I Phone (909)824-6Ei21 2 Is Address Changed? f• . . , • I• t • • • I • • General information Page 1. • •. 12/6/2011 I 01 I ' CO . , contain the required work program and goals, however, it did not include an examination of the previous year's achievements along with a comparison with the previous year's work program. Internal control over compliance Management of the Agency is responsible for establishing and maintaining effective internal control over compliance with the compliance requirements referred to above. In planning and performing our audit, we considered the Agency's internal control over compliance to determine the auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over compliance. -42- 53 f deficiencies, in internal. `'A "m" control, such that there is a reasonable possibility that a material misstatement ''°``""""'f1tl1Audir of the Agency's financial statements will not be prevented, or detected and Qunhly Clint/ corrected on a timely basis. '-.c.•:,et,•or __•rroa PuL 4C Accouncanc; -39- 50 STABILITY ACCURACY, TRUST . o schools if any new debt is incurred. Assembly Bill X1 27 allows a one-year reprieve on the agency's obligation to contribute 20% of tax increment to the low and moderate income housing fund so as to permit the Agency to assemble sufficient funds to make its initial payments. Management believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V __ �. .., 1 Vie, I1 ... ,ta N , •t ,<,S Cm inunit� r � i"t 'r ., Ti; O f-�T.7:,L CtTra Qv. t L. T ra� ,1,,`„, s.;r4 .k44_4 L^ d a a�. 4 s,._1 -, ir.h t -,,--.,.,1yn 1�a. ,� IRdevelapientiAgfftgyA is randl • . =a t .,W 1x.4 . ";", S'"_�.."X^" -e- ,:' S'p8•"• : a—r`wHay...Va�* '-^ ^- r r ,?ty r1 ' h *C%Na edo a op ett . 'e ;} aat - ”„.. eo f,„, - 4-" 1'°" „c,a' i � R fi cT „ 3 ' t " '�'w .„11, S-.'- r 4, ,A 3,.4 6` . t rr, ami '�x ' a.�4 i A„ :€ ' a ^M ' fik' . ' A �'eaa - o y .-., j y , . ' . A .- ,ie: .: 1° ..i a *.P2.hH ,1__ u r- i ., xK�',.. .. e., $w 1.w r Achievement information(Unaudited) 41 Fiscal Year 2011 t indicate Only Those Achievements Completed During the Fiscal Year of this Report as a Direct Result of the Activities of the Redevelopment Agency. Please provide a description of the agency's Square Footage Completed activities/accomplishments during the past Enter the amount of square yr' footage completed this year by (Please be specific,as this Information will be building type and segregated by New the basis for possible Inclusion in the new or rehabilitated construction. Construction Rehabilitated1 publication.) Activity Report ' 1 Commercial Buildings I 44,280 I 27,000 The Agency purchased at 0.5 acre lot for$132,180 which it later sold to Habitat for Industrial Buildings I I Humanity for$1.Habitat will begin construction of two single family homes at the Public Buildings I I I site. Other Buildings I Phase 1 of the Town Square commercial project was largely completed during this fiscal year in partnership with private development partners.The official grand Total Square Footage 44,280 27,000 opening occurred in August 2011.As part of this project,the Agency established an agreement with Stater Brothers to construct a new store within the ProjectEnter the Number of Jobs Created 237 from the Activities of the Agency I Area.The Agency has set aside$1.2 million of RDA funds for this purpose. The Agency is administering a portfolio of low and moderate Income loans.There Types Completed ACE are six outstanding Low and Moderate Income Home Improvement Loans with a value of$84,355.There are 11 outstanding Low and Moderate 2nd Mortgage A=Utilities B=Recreation C=Landscaping D=Sewer/Storm E=Streets/Roads Program with a value of$688.600. 4 F=Busffransft Property acquisition for the freeway-oriented project east of Interstate 215 Is an on- going effort.The Agency opened escrow on a 14.22 acre parcel In June 2011, which closed escrow in fiscal year 2011-12.The purchase price was$1,393,702 i for the parcel,located on the north side of Van Buren Street,east of 1-215. High School and public infrastructure improvements:The Agency has assisted the School District with relocation of a water line.During this-fiscal year,the storm 1 drain project was completed,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V , 0 • • Llo?2L/ZL • • Z 669d IPellpneun)uopeuuojul;ueweMl4oy CO 'sac(uoponesuoo Mwodwe)e1GM 09L pus)uelenlribe ewp-llnl se Pelpssep we silo(asoyw 10 u'sgo(L£Z ay)1O1ouaBy s4)pue magpie Je1e1s UeaM eq lueweeuBy a4)way peep op sem Jagwnu s141'ie9A 101s11 s141 sgof LEZ Pet Aous6y eq;'le ue►j sia4)wg ielels e4)10 uopongsuoo alp y6nwcp'uoplppe an Apunwwoo pue uopeopdde luei6 m01))ped epls)seen 341401 u6 sop lenndaopuoOw r ZLC809S-xled el Pue'Peak! uopeg'hogs ue5l4owj'sluewenoudwl Buldeospuel pue;saw jo uopongsuoo- OZL'BEt'S-PI8811egeseq Mau a 10 uopongsuoo • - uopnq)quoo yal!16Lt'09LS-UetogDl icque0 Jolueg e4110 uopeldwoo pue peo - epuelnl/� e uopnqu)uoo yam£E L'£t+S-enueAV 2!u o1J g ueeM eq puo21 eoeual Puw'J 10 uop0rulsu0oel:l- 066'LES-Buldeaspuel AMU JO uopepe)sul'pool]eoeuej pue • - :spe(wd 1peueq opgnd Jaylp ) •Jeep(wow;s141 Deno pepuedxe a wwg Seq lueweaioluo enpoe-aid'pepeioa eq of Pwlnbei e4e pen esgo suopeloln aoueue)ulew iiadoud pue Bupnoq piepue)sgns Iluy•weJ6wd uopoedsul leluall sip y6nwcp sewedwd mum to Allenuue pepnpuoo eie suopoedsul ,. enpoe-cud'esuodsei)uleldwoo W uoplppe ul•6u1snoq puepue)sgns mumps ``s pue spooyiogg6leu lepuawwoo pue pcguaplseu 41oq 10 uoperueseud mg einsue 0)weJ6wd)uewewolu3 epo3 e4)10 lloddns sll panupuoo seq Aoue6y 841 t 'Jest;asp e4)Buunp pepuodxe sera mint•6ulpwy Jo;e1g16j a t• ' )ou we s)soo Jogel•sleleew 6uldeospuel pue lined se lions'sepei6dn Jousyce • Jo;spapelew esegoind o)pesn eq 6ew spun;eq;pue'ewooul eleiepow 0)-mol 10 f•: s)UOPlseu Jo;000'LS sl)unowe luw6 wnwpcew eyl•easy pe(oid e41 ul sepiedoid Ieuueplser 10 eoueieedde)ee1)s a41 I enaudw al weffiw lump d 1 p)ueweawdwl • ' PO04t0g461aN a4)46nwy)e011e1slsse lepueup Pallwil 61qPF►wd sl Aous6y acly ,• •JeeA leosy luauno etp ul pepuedxe seen t►LZ'Z4S'Buldeospuel pue sepeae; Bulpllnq enwdwl o)we1Boud)uewenwdwl Joua)x3 lelwewwoo e4)46nw41 I. (PO4lPneun)uopeuuoju)_;ueweaeli of .'y«s� '' Y`.-^4' F�'dt r, :.1`- ,,r r,, m,,,,' ,1em,,..'cs, '1 c.. ...••a_� x - i;. tof c"A r 1' s,. y5 .' '0 � • � • '•T a{a ' $,e ud yJ �' " .J a Sr,# ,i ty $ t P. - . , i6:,. yQq ip y� • „r 'T 7' +F s is'.'II 7� �•n ss 'a ,,+ ,..td s } r. r K . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V 4 � 3, t • •,^t, -e i,n�;Y.�h.��r:Iw]r y rx..�z ia,Eu.E,,.. �.x m^c"k,t w;,,,'.'�Mn 5�.t,$u�§.$` � �.,.r,'�rr a.., `} ,�a:+e6 . r y k, .,•.:: 4. ,Y 4aCorr unity'R evelop tAge ,,.Ci'�-t yrO,'w".fMaG i dr•°•�;^.*ra..- y;t+ a � •.. ;ht'f.F " ,, �'v,Red:v opmentAg Fl ; ct o1st e• • �w ° ? 7,4,w• �:iake..sr ^ tom+"1*Sr y1,,,7+raw1 �+N,'y7+ ; Audit Information Fiscal Year 2011 Was the Report Prepared from Audited Financial Data, Yes If compliance opinion includes exceptions, and Did You Submit a Copy of the Audit? state the areas non-compliance,and describe the agency's efforts to correct. Indicate Financial Audit Opinion Unqualified If Financial Audit is not yet Completed,What is the Expected Completion Date? 3P If the Audit Opinion was Other than Unqualified,State Briefly the Reason Given Was a Compliance Audit Performed in Accordance with Yes Health and Safety Code Section 33080.1 and the State Controller's Guidelines for Compliance Audits,and Did You Submit a Copy of the Audit? Indicate Compliance Audit Opinion Positive/Negative No Exceptions If Compliance Audit is not yet Completed,What is the Expected Completion Date? Audit Information Page:1 12/612011 leluall sip y6nwcp sewedwd mum to Allenuue pepnpuoo eie suopoedsul ,. enpoe-cud'esuodsei)uleldwoo W uoplppe ul•6u1snoq puepue)sgns mumps ``s pue spooyiogg6leu lepuawwoo pue pcguaplseu 41oq 10 uoperueseud mg einsue 0)weJ6wd)uewewolu3 epo3 e4)10 lloddns sll panupuoo seq Aoue6y 841 t 'Jest;asp e4)Buunp pepuodxe sera mint•6ulpwy Jo;e1g16j a t• ' )ou we s)soo Jogel•sleleew 6uldeospuel pue lined se lions'sepei6dn Jousyce • Jo;spapelew esegoind o)pesn eq 6ew spun;eq;pue'ewooul eleiepow 0)-mol 10 f•: s)UOPlseu Jo;000'LS sl)unowe luw6 wnwpcew eyl•easy pe(oid e41 ul sepiedoid Ieuueplser 10 eoueieedde)ee1)s a41 I enaudw al weffiw lump d 1 p)ueweawdwl • ' PO04t0g461aN a4)46nwy)e011e1slsse lepueup Pallwil 61qPF►wd sl Aous6y acly ,• •JeeA leosy luauno etp ul pepuedxe seen t►LZ'Z4S'Buldeospuel pue sepeae; Bulpllnq enwdwl o)we1Boud)uewenwdwl Joua)x3 lelwewwoo e4)46nw41 I. (PO4lPneun)uopeuuoju)_;ueweaeli of .'y«s� '' Y`.-^4' F�'dt r, :.1`- ,,r r,, m,,,,' ,1em,,..'cs, '1 c.. ...••a_� x - i;. tof c"A r 1' s,. y5 .' '0 � • � • '•T a{a ' $,e ud yJ �' " .J a Sr,# ,i ty $ t P. - . , i6:,. yQq ip y� • „r 'T 7' +F s is'.'II 7� �•n ss 'a ,,+ ,..td s } r. r K . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V 1 i. 7 : 4.64-�i iiy iiiic i►eloRt ii1.y�iii4i T.ijerCiityiOfGitttid maraca -ud� ; . ,�,t-,, r ' w.,_k.1,77r7,-1t : t47,0 x,..ia?aF* sy, r �. - "�R .tye .�p nt genci=s �anc L a ores r -- -i s } 4 haF� ` w "4e 'A .. AO. ; s yun --.yC '�.� J�'dp is T4� ,IL% aw,"1 4?lc 1 .. h` k1 .4��.y �1 aWi'�M� d : a f s W. 'iV+G- �s"4- �.X 8 Project Area,Reporti. Fiscal Year 2011. Project Area Name Grand Terrace Project Area Please Provide a Brief Description of s the Activities for this Project Area During the Reporting Year. Forwarded from Prior Year? `'rx r ;:. .'^1 X0 Enter Code for Type of Project Area Report P Activity Report , P=Standard Project Area Report A=Administrative Fund In order to Improve the quality of fife L=Low and Moderate Income Housing Fund M=Mortgage Revenue Bond Program for the residents of the Project Area, O=Other Miscellaneous Funds or Programs S=Proposed(Survey)Project Area a little league field was constructed Does the Plan Include Tax Increment Provisions? Yes .. fora cost of$438,120. 4 Date Project Area was Established (MM-DD•YY) 9/27/1979 As part of an effort to improve traffic and circulation within the Project Most Recent Date Project Area was Amended 5/11/20101 Area,new Right of Way landscaping Did this Amendment Add New Territory? Nol r. was completed along Grand Terrace Road for a cost of$37,940. Most Recent Date Project Area was Merged In addition,the 21800-21900 block Will this Project Area be Carried Forward to Next Year? Yes' it of Grand Terrace Road was 1, reconstructed with a contribution of Established Time Limit $43,133 from the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V 4 Community Redev pi�nant g cy� eit Th�at.� yQfGranditeriisiaa �~x:' ? • :� +'".sTsv ;, 4 ���Rt3develo a uAgencles 1nnc a ray on e ie1 5 t,� 3S J. 00 4F wz ,re y,x-e°,r.��a '^F'<.' +':,*ks.*.,.r- .��1'+S'k"�`+ °� �yXkt�,'st.., .•,�e"`Ns,��. �.a.,&X'�i+r"�.�«� 4^#' .:ems.�..+'A ,g.�"i. ,, `"-��§ Assessed Valuation Data Fiscal Year 2011 • Project Area Name Grand Terrace Project Area Frozen Base Assessed Valuation 137,835,311 Increment Assessed Valuation 628,517,005 Total Assessed Valuation 766,352,316 ft • • ti Assessed Valuation Data Page 1 12/6/2011 • • integral part of these financial statements. -13- 21 47 , !My? ed ve o e no , ti 'tfuul trt tirTgl;PU , W11044. 7gIr 'rttiti I 7;';; a • " - • •rt,It44V4q-V,t,YA '1* i111V-*•'!' d-.4•• tc••••'.A'1/41g,,n1,1,:j2 L-A,A;,1 ° • • A : •t 4+ • • S Pass-Through I-School District Assistance Fiscal Year 2011 Project Area Name Grand Terrace Project Area Tax Increment Pass Through Detail Other Payments Amounts Paid To Taxing H&S Code H&S Code H&S Code Total H&S Code H&S Code Agencies Pursuant To: Section 33401 Section 33676 Section 33807 Section 33445 Section 33445.5 County 1,901,198 I I $1,901,198 Cities I I I 80,767 $80,767 'etak'''';'...qa,atail ealaitNitg.41 School Districts I I 228,152f $228,152 Community College District 18,075TT1E 1,0757 Special Districts I I so Total Paid to Taxing 1 $1,901,198 1 $228,152 $98,842 1 $2,228,192 1 $0 1 $0 Agencies Net Amount to Agency $4,278,037 Gross Tax Increment i.,..L1:,ileiii." .gtal$,R..,.et.:,z.v:alovi7114.m.„:4'we1 6,506,229 Generated a a Pass-Through/School District Assistance • Page 1 1216/2011 ) to improve traffic and circulation within the Project Most Recent Date Project Area was Amended 5/11/20101 Area,new Right of Way landscaping Did this Amendment Add New Territory? Nol r. was completed along Grand Terrace Road for a cost of$37,940. Most Recent Date Project Area was Merged In addition,the 21800-21900 block Will this Project Area be Carried Forward to Next Year? Yes' it of Grand Terrace Road was 1, reconstructed with a contribution of Established Time Limit $43,133 from the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V I y Agency Name:¢ , �;,, + a-3,7. � r?r- z, ,� rrx t5:,G:c . .?fs x,,,,,,/,". . r,„3. ,- f74 r sv E tg a { " ,w)w{ �k�cr' ea . Tra „oR� ,, }k,�e� �.. „. r ��l„ y.t 1 ` s + x °tS�oRe�Qve�P = `Apenoi , ,. .. n yy, . . , � Stu►, � , =* n � ' � b � t� , m ',vetwMc � w- ,ax7._,,,40,,,,,t,I.,...*,..... , , e %. hr 0. Capital.improv 7nt Detail Fiscal Year 2011 . Description Name off axing ` . Amount ..Code Section Project Area Name.. pti 9 Agency_.- .. . �- . kt k J I t r . - a. - i • Capital Improvement Detail ' . •. Page 1 - . 12/6/2011 0 - Y.^ h 3 $2,228,192 1 $0 1 $0 Agencies Net Amount to Agency $4,278,037 Gross Tax Increment i.,..L1:,ileiii." .gtal$,R..,.et.:,z.v:alovi7114.m.„:4'we1 6,506,229 Generated a a Pass-Through/School District Assistance • Page 1 1216/2011 ) to improve traffic and circulation within the Project Most Recent Date Project Area was Amended 5/11/20101 Area,new Right of Way landscaping Did this Amendment Add New Territory? Nol r. was completed along Grand Terrace Road for a cost of$37,940. Most Recent Date Project Area was Merged In addition,the 21800-21900 block Will this Project Area be Carried Forward to Next Year? Yes' it of Grand Terrace Road was 1, reconstructed with a contribution of Established Time Limit $43,133 from the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V tUt�ty �/®I/� eY i ,gJ � T�i1ta,.CftviQf &: -"`""" aF�fi '',,(('�'�i*�'as+rn �yse!ea ar ova.f ax a�" 1+k ,.' M w[] i,A I" +yn+ci4 1�v r,,_7sr Ylo ■ en 0*17 a' t7 dx# it`p �LT t^ ,y 1 �. �..Sr;.. s�r4, �.,S a !';•.r�.. 'J '�, � ,> "Jfy"�'`I • Summary of the Statement of Indebtedness-Project Area Fiscal Year 2011 Project Area Name Grand j oe A.ro } Tax Allocation Bond Debt 42,652,794 Revenue Bonds • Other Long Term Debt 2,421,052 City/County Debt 87,199,411 Low and Moderate Income Housing Fund 48,321,573 Other 63,686,167 Total $244,290,997 Available Revenues 6,915,503 Net Tax Increment Requirements $237,375,494 • • Summary of the Statement of Indebtedness-Project Area Page 1 12/6/2011 - Y.^ h 3 $2,228,192 1 $0 1 $0 Agencies Net Amount to Agency $4,278,037 Gross Tax Increment i.,..L1:,ileiii." .gtal$,R..,.et.:,z.v:alovi7114.m.„:4'we1 6,506,229 Generated a a Pass-Through/School District Assistance • Page 1 1216/2011 ) to improve traffic and circulation within the Project Most Recent Date Project Area was Amended 5/11/20101 Area,new Right of Way landscaping Did this Amendment Add New Territory? Nol r. was completed along Grand Terrace Road for a cost of$37,940. Most Recent Date Project Area was Merged In addition,the 21800-21900 block Will this Project Area be Carried Forward to Next Year? Yes' it of Grand Terrace Road was 1, reconstructed with a contribution of Established Time Limit $43,133 from the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V %rtetgg icy . Ci TOfrvGra d Ta ce, n.�i�O mart ransa t ion + r i G.' 1FN' .1 .74-, z.- S, � uncial T s<Re�rtt.,F, =it ��.���;�--�.:� , r� Agency Long-Term Debt Fiscal Year 2011 Project Area Name 'Grand Terrace Protect Area Forward from Prior Year Bond Type (City/County Debt Year of Authorization 2006 i Principal Amount Authorized 267,622 ; Principal Amount Issued 267,622 Purpose of Issue Improvements Maturity Date Beginning Year 2006 Maturity Date Ending Year 2010 Principal Amount Unmatured Beginning of Fiscal Year $267,622 Adjustment Made During Year Adjustment Explanation Interest Added to Principal Principal Amount Issued During Fiscal Year Principal Amount Matured During Fiscal Year Principal Amount Defeased During Fiscal Year Principal Amount Unmatured End of Fiscal Year $267,622 Principal Amount In Default Interest In Default Bond Types Allowed: Tax Allocation Bonds;Revenue Bonds;Certificates of Participation;Tax Allocation Notes;Financing Authority Bonds;City/County Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other VI Agency Long Tern Debt Page 1 12/6/2011 ulation within the Project Most Recent Date Project Area was Amended 5/11/20101 Area,new Right of Way landscaping Did this Amendment Add New Territory? Nol r. was completed along Grand Terrace Road for a cost of$37,940. Most Recent Date Project Area was Merged In addition,the 21800-21900 block Will this Project Area be Carried Forward to Next Year? Yes' it of Grand Terrace Road was 1, reconstructed with a contribution of Established Time Limit $43,133 from the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V r4 ` - RPI niR `�edei► o -01010 ri 12 Tl a Cit -0Of nd Terraae , A •. , �?',�;;{,,.±�'4..�i�+�r.,A,."� ��}-x1�y3,��'?�'t, .��.«�S'�"�prr+i�'�#��a `-^r'i3���a�i�sri�*' �`i :�°�'m�"�3:.. 5'dYYtrL � rA - . �_'�,a.r��.s � :4 !: `1 �' 'S«. `re x LL;; rs ?a.:.w,CIS' �..i"",? �rt [i.. aru::t•' • ,,cr.;;<:k 6 ,,,r-� a3 F'-•�i 3..'ur+.'� ' �•z. �., �x�'m ,�� .„rF�dx•`�a;RedeVellOpfi'i�11t,l�iQfat:iQs:F�IIIaIElCia1�T1�118aCtlO,lls�l�ea�r • Agency Long Term Debt Fiscal Year 12011 Project Area Name Grand Terrace Project Area Forward from Prior Year " " b Si Bond Type Lease Obligations Year of Authorization 2010 Principal Amount Authorized 2,162,000 Principal Amount Issued 2,162,000 Purpose of Issue capital lease agreement-Private placement refinancing of Refunding 1991 Lease Revenue Bonds Maturity Date Beginning Year 2010 Maturity Date Ending Year 2020 Principal Amount Unmatured Beginning of Fiscal Year $2,086,689 Adjustment Made During Year Adjustment Explanation Interest Added to Principal Principal Amount Issued During Fiscal Year Principal Amount Matured During Fiscal Year 157,362 Principal Amount Defeased During Fiscal Year Principal Amount Unmatured End of Fiscal Year $1,929527 Principal Amount In Default interest In Default Bond Types Allowed: Tax Allocation Bonds;Revenue Bonds;Certificates of Participation;Tax Allocation Notes;Financing Authority Bonds;City/County Debt;US;State; Loans;Lease.Obligations;Notes;Deferred;Pass-Throughs;Deferred Compensation;Other - d - m , Agency Long-Term Debt Page 2 • 12/6/2011 I t the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V I } p/�e:4 q+T•'r S+tl 3 �" tt`/`� aw° ^m` 154 9 d. k}. ^' 4 fIMM1� ti 1!� 1 ■�M. �T Q p"ei ® ,Y�'�1 .~.r RYA 3r �,,,.^F 4 ,yf::` k+'.i.m F.n � `A.m a. - .�- iY. �.a :A x A:s `�•.."keh w. ,T A�Ra -m'°.�`�C '�� x T ""F - E JS ...,7, N �•. ;ja $t�Yr ae,��, e a�u"�''p-..,,,rz-..�g.,. _a�ya�h�1 �/�A/� M R�.Q.:a'�,°,..',�yis,� �F�sy�Ra ^h„� �FZ;" tk e 'k' w3 � K �J�1l1oR� R1MR#1C1 �Ii4H � { .Wa�1\lQ�t3`x=_ .7R S.c a:• Agency Long-Term Debt Fiscal Year 2011 Project Area Name Grand Terrace Project Area Forward from Prior Year Pre e ;"t ,+':'"`r• Bond Type (Tax Allocation Bonds Year of Authorization 2004 Principal Amount Authorized 13,000.000 Principal Amount Issued 13,000,000 Purpose of Issue (Refund 93A and 93B Bonds,Zions Bank ns Maturity Date Beginning Year 20041 Maturity Date Ending Year 2012 Principal Amount Unmatured Beginning of Fiscal Year $5,320,000 Adjustment Made During Year Adjustment Explanation Interest Added to Principal Principal Amount Issued During Fiscal Year Principal Amount Matured During Fiscal Year I 1,670,000 Principal Amount Debased During Fiscal Year Principal Amount Unmatured End of Fiscal Year $3,650,000 Principal Amount In Default Interest In Default Bond Types Mowed: Tax Allocation Bonds;Revenue Bonds;Certificates of Participation;Tax Allocation Notes;Financing Authority Bonds;City/County Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other CO Agency Long-Term Debt Page 3 12/6/2011 I t the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V ;" .�, r s. r a+ #„"":."'� x'7 T`, .It 5nw)a�*u.•,-z . � � t:-r v�er a 9s'+a �x ,J,,9 7 i4_-' m•. i c4,w,.3 x•, ++ 0 36°g..t�.z:M b�il,.>. . , , -.. �K r -Y. ,"r4�, ✓";!t.,..^�"-�»-s3�... ."��r,t�.. �=; y `,,- +..,s'•PT':e. p, ®;s w., L`.>.`?.t:: :�Z ✓.'k.d•'i.;u„+wm'°�B- •:,. ,t i,.. ;Yu"r#;Y"-�,RtC�.Pp„' a� t'�7n,-"t 7 r' ' -"T"'..` (" ,a- e.�� "nv r `ivaiti it�F �QQ 7 4., � , Agency Long-Term Debt Fiscal Year 2011 Project Area Name Grand Terrace Proiect Area Forward from Prior Year , " ,,, tf J Bond Type •Tax Allocation Bonds Year of Authorization 2011 Principal Amount Authorized 20,825,000 Principal Amount Issued 20,825,000 Purpose of Issue (Public improvement projects Maturity Date Beginning Year 2012 Maturity Date Ending Year 2026 Principal Amount Unmatured Beginning of Fiscal Year Adjustment Made During Year Adjustment Explanation Interest Added to Principal Principal Amount Issued During Fiscal Year Principal Amount Matured During Fiscal Year Principal Amount Defeased During Fiscal Year Principal Amount Unmatured End of Fiscal Year $0 Principal Amount In Default Interest In Default Bond Types Allowed: Tax Allocation Bonds;Revenue Bonds;Certificates of Participation;Tax Allocation Notes;Financing Authority Bonds;City/County Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other .441 Agency Long-Term Debt Page 4 „ )1216/2011 y Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other CO Agency Long-Term Debt Page 3 12/6/2011 I t the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: erlCle$ Non-AgencyLong Tenn Debt Fiscal Year 2011 Project Area Name Forward from Prior Year s , Bond Type Year of Authorization Principal Amount Authorized Principal Amount Issued Purpose of Issue Maturity Date Beginning Year Maturity Date Ending Year Principal Amount Unmatured Beginning of Fiscal Year Adjustment Made During Year Adjustment Explanation Principal Amount Issued During Fiscal Year Principal Amount Matured During Fiscal Year Principal Amount Defeased During Fiscal Year Principal Amount Unmatured End of Fiscal Year Principal Amount In Default Interest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 o en Al o T c� �ofG na rY'� *,�. `A�I��F� ...�iwn:. .w °'t,s-r.:z8 [ t S R s000V0 O ftt% a @S ��T�1 cuorwne rtA, yy } Statement of Income and_Expenditures Revenues Fiscal Year 2011 Protect Area Name !Grand Terrace Project Area Low/Moderate Special Capital Project Debt Service Income Housing Revenue/Other Funds Funds Funds Funds Total Tax Increment Gross 5,204,983 1,301,246[4 ,t,rr ,aaa.V63M $6,506,229 (Include All Apportionments) Special Supplemental Subvention I $0 Property Assessments $O Sales and Use Tax 1 SO Transient Occupancy Tax I $0 Interest Income 7,035 30,074 3,629 540,738 Rental Income 56,948 $56,948 Lease Income $0 Sale of Real Estate 1 I $1 Gain on Land Held for Resale $0 Federal Grants $0 Grants from Other Agencies I $0 Bond Administrative Fees $0 Other Revenues 1,013 2,545 $3,558 Total Revenues $64,996 $5,235,057 I $1,307,421 I $0 I $6,607,474 Statement of Income and Expenditures-Revenues Page 1 12/6/2011 N _ Bond Types Allowed: Tax Allocation Bonds;Revenue Bonds;Certificates of Participation;Tax Allocation Notes;Financing Authority Bonds;City/County Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other .441 Agency Long-Term Debt Page 4 „ )1216/2011 y Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other CO Agency Long-Term Debt Page 3 12/6/2011 I t the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V s - I .wniiii ede "ei n,On_ “`el. 10f T zGityOf G cil-"t`ra a w •^a -r , 3» 4 '". 'w'p ` x ' r.tav—""•� 74�' i a yr"g`�, 't�`a nkr�.4'` ,,, eG k :; -' 4 °_ ,, -, °4, a ., ,.,N.„ 1 n me R•-. .:"F:a .R A.` „ sx''-:.'P 4-; w 4' "4 Statement of Income and Expenditures:;Expenditures Fiscal Year 2011 Project Area Name Grand Terrace Project Area Capital Project Debt Service LowlModerate Special Funds Funds Income Housing Revenue/Other Total s 5 Administration Costs 419,448 I I 173,205 I S592,653 Professional Services I 177,924I 49,978I 1,265I $229,167 Planning,Survey,and Design I I I I SO Real Estate Purchases I I I s0 Acquisition Expense I SO Operation of Acquired Property I s0 Relocation Costs I I I 1 $0 1 Relocation Payments I I I I $0 4 Site Clearance Costs I J $0 Project Improvement/Construction Costs I 2,154,415 432,181 $2,586,596 ril Disposal Costs I I I $0 Loss on Disposition of Land Held for I I $0 Resale I 4}I { , Statement of Income and Expenditures-Expenditures Page 1 12/6/2011 t ficates of Participation;Tax Allocation Notes;Financing Authority Bonds;City/County Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other .441 Agency Long-Term Debt Page 4 „ )1216/2011 y Debt;US;State; Loans;Lease Obligations;Notes;Deferred Pass-Throughs;Deferred Compensation;Other CO Agency Long-Term Debt Page 3 12/6/2011 I t the Redevelopment Repayment of Indebtedness (Year Only) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V i m • i w r * rCommunity.,Red vet.p a*AgetiOV0f4 e*CI 1'Of Gra d�Tenaci .rf �-:- `- ,:, t .e.. ' ,G x r^�N (kw -i,Y r ":N: Jb, '' +,..a. 4 .Gi%.w a . a Alas*Srv4"' .t0A as. uZ:eve..rl r .. p � e t'^ i;'''''." tea Rt:h. � x a ..,, �FjM ��.7:.'4rT..'�''�"�l"i':"�."��, • Statement of-Income and Expenditures-Expenditures Fiscal Year 2011 Project Area Name Grand Terrace Protect Area Capital Project Debt Service Low/Moderate Special Funds Funds Income Housing Revenue/Other Total 1 Decline in Value of Land Held for Resale I I 1------- ,07 Rehabilitation Costs I r—r—o Rehabilitation Grants I I I I SO i Interest Expense 868,713 I I $868,713 Fixed Asset Acquisitions _ I I I $0 Subsidies to Low and Moderate Income ` I I I $0 Housing Debt Issuance Costs ( 354,407 I I - 5354,407 3 Other Expenditures Including Pass- 2,262,609 18,882 I $2,281,491 Through Payment(s) Debt Principal Payments: Tax Allocation Bonds and Notes 1,670,0001 I $1,670,000 Revenue Bonds,Certificates of I I $0 Participation,Financing Authority Bonds City/County Advances and Loans I J so All Other Long-Term Debt - ., - 157,3621 - a I - . I $157,362•. - , Total Expenditures I $3,106,194 I $5,008,662 I _ $625,533 I $0 I $8,740,389 Excess(Deficiency)Revenues over I ($3,041,198) I $226,395 I $681,888 I S0 I ($2,132,915) (under)Expenditures y Statement of Income and Expenditures-Expenditures i 2 1 )11 j '. ly) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V E x ':,5 ,.,1)`. A CQ., munityl 4 ovelop : 1 -.... .Of Tj,, -Ci +O'{Gw n,, `T,-. .,;cs,7 .- k.,,n r,.x °h wm' 'a'v • x si x54 .r s 1 F'- a t'> ;'r5..e �� ,'':M1 :a, q-E ii x� :liu''� ,@r,n;;y� '�k:l'- Sv!,. ""R!"_:, i�j--. ',-:.. �,- `-BUJ ,; tti ,, Retie ®lop aA,giei tas Fj T Q * Statement of Income and Expenditures-Other Financing Sources Fiscal Year 2011 Project Area Name Grand Terrace Project Area Capital Project Debt Service Low/Moderate Special Funds Funds Income Housing Revenue/Other Total Proceeds of Long-Term Debt I 18,893,716 1,757,800I 1 $20,651,516 Proceeds of Refunding Bonds I I $0 Payment to Refunded Bond Escrow Agent I $0 Advances from City/County I I $0 Sale of Fixed Assets 1 1 I I $0 MisceHaneous Financing Sources(Uses) -16,767 -146,450 I 8871 ($162,330) Operating Transfers In 3,983,713 619,301 I I $4,613,014 Tax Increment Transfers In $0 Operating Transfers Out I 3,993,713 619,301 I $4,613A14 Tax Increment Transfers Out $0 (To the Low and Moderate Income Housing Fund) Total Other Financing Sources(Uses) ( $22,870,662 ' ($1,763,062) I ($618,414) r $0 I $20,489,186 CI Statement of Income and Expenditures-Other Financing Sources Page 1 121612011 2•. - , Total Expenditures I $3,106,194 I $5,008,662 I _ $625,533 I $0 I $8,740,389 Excess(Deficiency)Revenues over I ($3,041,198) I $226,395 I $681,888 I S0 I ($2,132,915) (under)Expenditures y Statement of Income and Expenditures-Expenditures i 2 1 )11 j '. ly) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V r,. ." °.. ,� ..'F'.t� a ,4.A�—0,0.""d cJ ,121=", .i i "ram' ,,,,,,,, _l'c.v+. :„4 �,.7,14 M V 8 {R p t °` 'aM ° 1T,,�� pF. k1 ,y .o pe . Statement of Income and Expenditures-Other-Financing Sources Fiscal Year 2011 Project Area Name Grand Terrace Project Area Capital Project Debt Service Low/Moderate Special Funds Funds Income Housing Revenue/Other Total Excess(Deficiency)of Revenues and $19,829,464 ($1,536,667) I $63,474 1 $0 ' $18,356,271 Other Financing Sources over Expenditures and Other Financing Uses Equity,Beginning of Period I $3,347,383 I $13,854,376 I $2,850,078 I $0 I $20,051,837 Prior Period Adjustments I -667,622[ -1,749,520 I -459,072 ($2,876,214) Residual Equity Transfers I I I I I $0 Equity.End of Period I $22,509,225 I $10,568,189 I $2,454,480 1 $0 I $35,531,894 'V Statement of Income and Expenditures-Other Financing Sources \ Pape 2 1216/2011 I $4,613,014 Tax Increment Transfers In $0 Operating Transfers Out I 3,993,713 619,301 I $4,613A14 Tax Increment Transfers Out $0 (To the Low and Moderate Income Housing Fund) Total Other Financing Sources(Uses) ( $22,870,662 ' ($1,763,062) I ($618,414) r $0 I $20,489,186 CI Statement of Income and Expenditures-Other Financing Sources Page 1 121612011 2•. - , Total Expenditures I $3,106,194 I $5,008,662 I _ $625,533 I $0 I $8,740,389 Excess(Deficiency)Revenues over I ($3,041,198) I $226,395 I $681,888 I S0 I ($2,132,915) (under)Expenditures y Statement of Income and Expenditures-Expenditures i 2 1 )11 j '. ly) 2034 ency and$122,469 In CDBG Effectiveness of Plan (Year Only) 2024 funds. New Indebtedness (Year Only) Public Improvements were made Area In Acres l 2,255 Size of along Barton Rd.,Michigan Ave,andProject La Paix St.for$608,712 Percentage of Land Vacant at the Inception of the Project Area 15.0 Property acquisition for the freeway- Health and Safety Code Section 33320.1 (xx x%) oriented project east of Interstate Percentage of Land Developed at the Inception of the Project Area 85.0 215 is an on-going effort The Health and Safety Code Section 33320.1 (xxx%) Agency opened escrow on a 14.22 acre parcel in June 2011.which Objectives of the Project Area as Set Forth in the Project Area Plan RICPO i Thehe purchase price dosed escrow In fiscal was$1,393,702 year 20112. (Enter the Appropriate Code(s)in Sequence as Shown) ., R=Residential I=Industrial C=Commercial P=Public O=Other - x } N Project Area Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V i tt. �} ;,... a P^ a..k^u r x y,:�, . ; �" i. .i d t`'s ' i'r v A W 5..s vyry x, ': , 4 s a. 7srmt ,,, .1fAE4, f7ek..i,'T4,?';`e"' ® t QI�C��f' 1 w4 E, r Grand ' . . • _.t,: r:4 h , tF 4' r ,'".+ 1 t �v:1,t 1Pa?...i.'�'F.J^' wtli F":�'r� �#e. ,eb s.y"Y.ni� � � P �. � ..,P k � �i� r. ,�,� ,. '�. �., rw +�. �."�" µ,ra F;y + x;:rw: Gw. �,:q:. y4.s R�Cr_ a�n, ��;;;� S,�' £�"S; �:'"'• ��,.�~ M�s� ``�a"r s i G 2 s �..'. . ,a;Ma; i� . xb:w'd1 r :":'!i� !'.. '. ,.,.:. �y;,x. <,. u: „,, 1,, ,- `. a> .,,A, e h` ,i ,p;". iii, ,�, xiS .:. t 14; ;� ., �c- ul.� �Sy. ,cn 1�-��' ,1:t ,gee., a� 5s 8 �^�,..:., „ - hK+<.. '�.5 "3,?,;t t „�;k n ,s �,,..<.: ''.'K�.,,-,x � e w,�.,�� � .�h s:.a+�^��` w* ti.s `�5�.='r,�'p��' y Pje �, at.?$µme�r�k"i`� 4 A k w": a �Y '?:' ; ; d a a la ea nai e n � �; ¢w�^t s i. rg c -, Tx` t N ' '?„* '+„ .,r. Y -n;3 � 9+� �� �7 �' M� : `cw''ii.$' 'i tt s"w :'xs ,;� �Y �'4 3,.e.,`s vP� ., . ..5'.ca a A la ,�z' fix" '�:+v�' ' :!"ys�eex"i;4 q • Balance Sheet Assets and:Other.Debits Low/Moderate Special Fiscal Year 2011 Capital Projects Debt Service Income Housing RevenuelOther General Long- General Fixed Funds Funds Funds Funds Tenn Debt Assets Total Assets and Other Debits tk Cash and lmprest Cash 221.110 41,789 6 a`, igi, W'litil„ ttaI, tle $262,905 Cash with Fiscal Agent 10,637 3,057,8131 In. s .i �a r $3,068,450 Tax Increments Receivable a r "404 WIZ Accounts Receivable 3,639,0161 173,052 I ra 3Ng ag' ,a;E wt $3,B12,068 Accrued Interest Receivable 3,656 7,2781 509 LN' 'S..'ar tt- t5a ,,r,, g11.443 Loans Receivable 84,087 > ,_ ;# a 'r , 4 $84,087 Contracts Receivable I 688,6001 fc ,,r "n AMM ,41=''�„ '' ? $688,600 • Lease Payments Receivable rt ,.`M wax e,"' S Ynr �r xz... 0 Unearned Finance Charge ( I ta, gi a0 Due from Capital Projects Fund I J ,`st P "r ;MMI ' J xS SO Due from Debt Service Fund 1 I 448,636 1,PROZW,VagtitRUZASVA1 S448,636 Due from Low/Moderate I i b`�''�, ,' a tiVOx g'.,v ^, SO S, Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V � a n ea 7 w 5 - 7 ....: .. e ...$ ...T. 7Q f ; h>siRm- k� � 5 g "i..,k. ^' Wik.: i 'fi .n Yi Wz; PC�onnt 1� ed ee+0It. .m , rfPy , e6.i 3 Grandrrac e � x k ? 4 � t " ;.1L � "5NWN , s ..' ;std 4, xS �r" yA 0y4,, � ty , .' � � 1k � 2 x* + ` - K. - asgg„ wiT ,1$ oro r A 14,-- lx w i y 4,. w .. 4 uo. , .i ,.�, ., � %ai Y. e's� ,, rz'R x v , ,1t, e;, , e '',. gir , f� . % � tia4 ST, 1.: 0�4 ede I entdet LF a ycdo rt ° 4S' . Lv k v °. at- da18Lz ':'�+�lui>L:MV�:'T� . .v.R� , i�. 4� Sv.su-,aY NY4Ss��j '''Balance Sheet At sets and Other:Debits Low/Moderate Special Fiscal Year 2011 Capital Projects Debt Service Income Housing Revenue/Other General Long- General Fixed Funds Funds Funds Funds Term Debt Assets Total Investments 19,123,1971 7,884,001 I 527,7151 I' .._..,t1'.' .,g '. of r. F;` , *i«,,:b,,,; $27,534,913 Other Assets 1 640,166 4F Investments:Land Held for 3.447,150 ,,o ,?� ,x`, . . ," ': 1'� '� $3,447,150 l„ I Pau L � _._. Resale Allowance for Dedine In Vk��>3:- "�,,+, 4 I lai:ti :`4: <a $0 Value of Land Held for Resale Fixed Assets:Land. r t z w�, ,t +�°s ti ti «a,:R:s r� e2 sz r;r .. Wn_ i?�+x r;yk,rK .;,�.rL� n..im�' �S�s,+,r�..rl�+vc:��ra�.,r�ti,. l_w�;...�,. �.ra..�r.,.,���'I �.i;�.��d-zxxiaR'a�i.t�+'.��€ sl $0 ! Structures,and Improvements Equipment ?-.$aj,,::i SA.,.3t I aSAS r.;, 'kWAN:<7 >?r '?':�' ratchs5::a .m?{ . a: $0 • Amount Available In Debt c E A„r}x,3,f` 'zk.t,.�34rwF':"�IM�,S. o ;ti§Sk-kT:',24 l j�v�',H"0411 I I 4 r ".tt Y» tS;, $0 Service Fund Amount to be Provided for I; _ h° x eu .a.;., Y �, 6�a a 5,847,149 � " � AmountPaymentofe Provided Debt S t I *� .`'`"'a �`� , :.w.._'IIf; , . 31.1t a $5,847,149 ng-Terni Total Assets and Other $22,805,750 $14,629,897 $2,562,771 I $0 I $5,847,149 I $0 I $45,845,567 Debits (Must Equal Total Liabilities, Other Credits,and Equities) .. ,. - s - . G - C (. - �e - .a mJ 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V ._ 41M 7 x ' 7,:ti: C onu L , r ►q a cTr a < -4.,,V,,,3 7:', ,-,, ' 142 w: Z : x ; . : a , . , # aP#If �G 91 ra - * ; - t ' � w,s -,: < ,..r".�`�.'�,s'x�K�... '�' ,.Ana x,�+.'::`r:� a . .�""s u 4....'x'i�C''^s,-'�•' -s �, xF � a roat7s Y.;hl�' h� S 'ex �r "�q� rx,�g"�i���r u.. . ..:, t` 'sk � k.. a::. -•� ""m�r£��e'"�s S1' _.. j -� 1 .wee L,,�s,,w �•�c "-,�.r'.�.�t � -F f; S 3Yy ?i t, gar z.wd.4. ,,< ,� �.,.,,' �,, n i WAR .:�. r$., . ,.i . $ 9c, ; r t°A, s... .: .k... s.- w a �Lat'..r T'��,c°ti� .,�'�r.`�''N.rt ,� � xg e ,aEl ,fir. Balance,Sheet-Uablldes:and Other Credits Low/Moderate Special Fiscal Year 2011 Capital Projects Debt Service Income Housing Revenue/Other General Long- General Fixed Funds Funds Funds Funds Term Debt Assets Total Liabilities and Other Credits Accounts Payable 257,355 2601 li-UaStriUtUfaaenagiaki $257,615 Interest Payable I I I I ° so y I I liw s,'a'a° %L�1of i� J $0 Tax Anticipation Notes Payable rskit ° Loans Payable I I Other liabilities 39,1701 3,613;072 I 108,031 1 l;l I. `.Z �, � � ,��. s3,760,273 Due to Capital Projects Fund I I 1'a +'K ` a' ieg _ $0 Due to Debt Service Fund I I_ I '�,°” a° } ilfai44 $0 Due to Low/Moderate I I 448,636 I I lir ikt74`'` "�` '`�n` l $448.638 Income Housing Fund Due to Special I I t Ve r ` # ,` - ,f ., 0 Revenue/Other Funds Tax Allocation Bonds Payable (;vMa,I 1 W,`I ..I4ra41, ;., ;i, Oat4-I 3.850.000 l ? ;n •k 4ka4 $3,650,000 Lease Revenue,Certificates of I; s k` ; 1 rti kCi` ] er:'''1•X.1101 I w E rn�.r k� d,: $0 Participation Payable. y2 Financing Authority Bonds All Other Lon Tenn Debt s ` "� =s, 9- ,�;;.�r}�e..�,�,i,��"aar:,<,�,.x�l���. ��:7� ,��'��,�r��.'.�����,;��:�;7,a�:gk,,°al 2.197.1490A1Wi•Wk4A,:� $2.197,149 Total Liabilities and Other $296,525 $4,061,708 $108,291 $0 $5.847,149 ,.`"'.° Va, 1�'; $10,313,673 Credits CO Balance Sheet-Liabilities and Other Credits Page 1 12/6/2011 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V . : ., �'3•,.t -?c .- „ a::p { .,.; , .. M -:Z;; YTS t.. .`yn-7 - p ie ,s;, ,� S„ , s, J .i1ki. , t " V , r „i tCv- tiJ T AR YeO- e C4 ri#_• rand a «s ` a �t� }k.: rgs � :.�� ;7 .. erY�„ �. a- :s 'x �flsHn� •.i>Mn r : : t -< 3n . . � ,Rw z" ^sr y ^rg +� h.�. *"e 1A A'T: h' n•W t :8 -c v n, 3 •„ . ra4 ' ` �# f ,,. "'Mn. ¢yR dR�,,,, '� ki� ' i a , � " ...,1h �.., 0 fx' ,v-'rc, :ti. , ,k:0 ".6 :c-N1 ;� 4'' "• „--'"''' ' -?i A ' i iw .- ,. * �it,wa.la,'M .41. fr " Balance Sheet- :Liab111tles and { Other Credits Low/Moderate Special Fiscal Year 2011 Capital Projects Debt Service Income Housing RevenuelOther General Long- General Fixed Funds Funds Funds Funds Term Debt Assets Total Equities ik Investment in General Fixed 1 .,x:k. 'aaA,}w' °I f., VVI.'03.1,; >TMV'v`. 5. it.a I I t.t5 ...i x" 1 $0, Assets Fund Balance Reserved ( 22,509,225 I 2,454,480 I I'Llak.WF. 44L `ig I. $24,96 3,705 Fund Balance 10,568,189I I' . i4FIi g 4 510,568,189 Unreserved-Designated Fund Balance I I s ` ,~' ` ,^",;-kI a I' r�.,�H�saw.� ".�a� ��u�;., , dui $0 Unreserved-Undesignated Total Equities I $22,509,225 I $10,568,189 I $2,454,480 r $0 rr, ar xs" � $0 $35,531,894 • Total Liabilities, Other Credits, and Equities I 522,805,750 I $14,629,897 I $2,562,771 I $0 I $5,847,149 I $0 I $45,845,567 ti t CO CO Balance Sheet-Liabilities and Other Credits Page 2 12/61201.1.. ; 1 rti kCi` ] er:'''1•X.1101 I w E rn�.r k� d,: $0 Participation Payable. y2 Financing Authority Bonds All Other Lon Tenn Debt s ` "� =s, 9- ,�;;.�r}�e..�,�,i,��"aar:,<,�,.x�l���. ��:7� ,��'��,�r��.'.�����,;��:�;7,a�:gk,,°al 2.197.1490A1Wi•Wk4A,:� $2.197,149 Total Liabilities and Other $296,525 $4,061,708 $108,291 $0 $5.847,149 ,.`"'.° Va, 1�'; $10,313,673 Credits CO Balance Sheet-Liabilities and Other Credits Page 1 12/6/2011 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V � d,ti Go ity develop wowa y Ttie` sOf "w" ' � .> �t J?-b ;Dy �f p : +8a:.. er �r r, �I Y h*�ik r,+ aa, '"ifs:,.',%e, tw-��u d .a"'•�Jh1 9 r; � � Re i.�RPHI nt pan [es F Statement of Income and Expenditures Summary,"Combined Transfers In/Out Fiscal Year 2011 Operating Transfers In 54,613,014 Tax Increment Transfers In Operating Transfers Out $4,613,014 • Tax Increment Transfers Out j u}}Y ryR Statement of Income and Expenditures- Summary, page 1• .r 1216f2011 CO Combined Transfers In/Out End of Fiscal Year Principal Amount In Default Interest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 CRA,GRAND TERRACE-2010-11 ANNUAL REPORT EXHIBIT 3 - STATEMENT OF INDEBTEDNESS 9 W`°. 82 Y h*�ik r,+ aa, '"ifs:,.',%e, tw-��u d .a"'•�Jh1 9 r; � � Re i.�RPHI nt pan [es F Statement of Income and Expenditures Summary,"Combined Transfers In/Out Fiscal Year 2011 Operating Transfers In 54,613,014 Tax Increment Transfers In Operating Transfers Out $4,613,014 • Tax Increment Transfers Out j u}}Y ryR Statement of Income and Expenditures- Summary, page 1• .r 1216f2011 CO Combined Transfers In/Out End of Fiscal Year Principal Amount In Default Interest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 STATEMENT OF INDEBTEDNESS—CONSOLIDATED Cover Page FILED FOR THE 2011-12 TAX YEAR Page 1 of 15 AMENDED AND RESUBMITTED OCTOBER 2011 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Current Balances Carried Forward From: Total Principal/Interest Line Outstanding Debt Due During Tax Year Fiscal Period—Totals (From Form A,Page 1 Totals) (1) $220,621,439 $10,712,884 (Optional) Post Fiscal Period—Totals (From Form B Totals) (2) $23,669,559 $3,092,655 Grand Totals (3) $244,290,997 $13,805,539 Available Revenues From Calculation of Available Revenues,Line 7 (4) $6,915,503 (F) Reauirement (5) $237,375,494 Consolidate on this form all of the data contained on Form A and B(including supplemental pages). Form A is to include all indebtedness entered into as of June 30 of the Fiscal Year. Form B may be filed at the option of the Agency, and is to include indebtedness entered into post June 30 of the Fiscal Year, pursuant to Health and Safety Code Section 33675(c)(2). This is optional for each agency and is not a requirement for filing the Statement of Indebtedness. The Reconciliation Statement is to include indebtedness from Form A only. Certificate of Chief Financial Officer: o Bernie Simon Director of Finance Pursuant to Section 33675 of the Health and Safety Code, Name Title I hereby certify that the above is a true and accurate Statement of Indebtedness for the above named agency. Signature Date Rev 10/12/2011 83 $35,531,894 • Total Liabilities, Other Credits, and Equities I 522,805,750 I $14,629,897 I $2,562,771 I $0 I $5,847,149 I $0 I $45,845,567 ti t CO CO Balance Sheet-Liabilities and Other Credits Page 2 12/61201.1.. ; 1 rti kCi` ] er:'''1•X.1101 I w E rn�.r k� d,: $0 Participation Payable. y2 Financing Authority Bonds All Other Lon Tenn Debt s ` "� =s, 9- ,�;;.�r}�e..�,�,i,��"aar:,<,�,.x�l���. ��:7� ,��'��,�r��.'.�����,;��:�;7,a�:gk,,°al 2.197.1490A1Wi•Wk4A,:� $2.197,149 Total Liabilities and Other $296,525 $4,061,708 $108,291 $0 $5.847,149 ,.`"'.° Va, 1�'; $10,313,673 Credits CO Balance Sheet-Liabilities and Other Credits Page 1 12/6/2011 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V STATEMENT OF INDEBTEDNESS—FISCAL YEAR INDEBTEDNESS Form A FILED FOR THE 2011-12 TAX YEAR Page 2 of 15 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area For Indebtedness Entered into as of June 30,2011 Original Data Current Interest Total Total Principal/Interest Debt Identification Date Principal Term Rate Interest Outstanding Debt Due During Tax Year (A) Housing Set-Aside 1979 Not Applicable 47 Years n/a none $48,321,573 $1,238,788 (B) County Administration Fee 1979 $3,042,640 Annual n/a none $3,042,640 $109,013 (C) Zion Bank Loan 8/28/2009 $2,162,000 12 Years 4.8% 641,323 $2,421,052 $254,848 (D) 2004 TA Bond 2004 $13,000,000 8 Years 3.5% $1,998,999 $3,790,812 $1,824,625 (E) 2011A TA Bond 2011 $15,175,000 22 Years 6.0% $13,988,212 $29,163,212 $598,610 (F) 2011B TA Bond 2011 $5,650,000 22 Years 7.7% $4,048,770 $9,698,770 $298,020 (F) Co.of San Bernardino Pass Thru 1981 Not Applicable 45 Years n/a none • $71,969,163 $1,844,107 (H) Colton Joint USD Pass Thru 1993 Not Applicable 33 Years n/a none $10,397,701 $1,191,879 (I) Statutory Taxing Agency Payment 7/22/2004 Not Applicable Annual n/a none $16,008,632 $142,159 Sub Total, This Page $194,813,555 $7,502,049 Totals Forward From All Other Pages $25,807,884 $3,210,835 Totals, Fiscal Year Indebtedness $220,621,439 $10,712,884 Purpose of Indebtedness: (A), Housing set aside deposits required by Redevelopment Law .(F) Tax allocation bond issue (B) County Auditor Controller Service Charge per SB 2557 (G)Fiscal mitigation payments to County entities (C) Bank loan (H) Fiscal mitigation payments to Colton Joint USD (D) Refund 93A and 93B Bonds,Zions Bank loans (I) 2004 Senate Bill 211 Amendment triggers these payments (E) Tax allocation bond issue 84 y2 Financing Authority Bonds All Other Lon Tenn Debt s ` "� =s, 9- ,�;;.�r}�e..�,�,i,��"aar:,<,�,.x�l���. ��:7� ,��'��,�r��.'.�����,;��:�;7,a�:gk,,°al 2.197.1490A1Wi•Wk4A,:� $2.197,149 Total Liabilities and Other $296,525 $4,061,708 $108,291 $0 $5.847,149 ,.`"'.° Va, 1�'; $10,313,673 Credits CO Balance Sheet-Liabilities and Other Credits Page 1 12/6/2011 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V STATEMENT OF INDEBTEDNESS—FISCAL YEAR INDEBTEDNESS Form A FILED FOR THE 2011-12 TAX YEAR Page 3 of 15 • Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area For Indebtedness Entered into as of June 30,2011 Original Data Current Interest Total Total Principal/Interest Debt Identification Date Principal Term Rate Interest Outstanding Debt Due During Tax Year (A) Residual Receipts 6/30/2005 $3,000,000 Annual n/a Not Applicable $3,000,000 $300,000 (B) Developer MOU 10/1/2011 $375,000 1 year n/a $0 $375,000 $375,000 (C) SERAF Transfer 4/26/2011 $448,636 5 years n/a $0 $448,636 $448,636 (D) City-CRA Cooperative Agreement 5/24/2010 Not Applicable Revolving n/a Not Applicable $12,187,608 $850,402 (E) Trustee Fees 6/14/2011 $266,530 Annual n/a Not Applicable $266,530 $12,115 Stater Bros.Economic Development (F) Agreement 8/1/2010 $1,207,500 5 years n/a Not Applicable $1,207,500 $241,500 (G) Commercial Exteriors 7/1/2011 $220,429 1 year n/a $0 $220,429 $220,429 (H) Neighborhood Imp.Grant 7/1/2011 $39,035 1 year n/a $0 $39,035 $39,035 (I) Baseball Field Improvements 5/11/2010 $42,469 1 year n/a $0 $42,469 $42,469 (J) Dog Park Improvements 7/1/2011 $35,000 1 year n/a $0 $35,000 $35,000 Total ., - This Page $17,822,207 $2,564,586 Purpose of Indebtedness: (A) Affordable housing payment agreement (F)Payment on economic development agreement with Stater Bros (B) Cost to terminate agreement with developer (G) Shopping center rehabilitation (C) Repayment of loan for SERAF payment - a 0 (H) Exterior improvements/correct violations - 0 - 0 (D) Overhead associated with Administrative Services (I) Baseball field improvements (E) Trustee fees on 2004 and 2011 bonds (J) Dog park improvements 85 ther Lon Tenn Debt s ` "� =s, 9- ,�;;.�r}�e..�,�,i,��"aar:,<,�,.x�l���. ��:7� ,��'��,�r��.'.�����,;��:�;7,a�:gk,,°al 2.197.1490A1Wi•Wk4A,:� $2.197,149 Total Liabilities and Other $296,525 $4,061,708 $108,291 $0 $5.847,149 ,.`"'.° Va, 1�'; $10,313,673 Credits CO Balance Sheet-Liabilities and Other Credits Page 1 12/6/2011 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V STATEMENT OF INDEBTEDNESS—FISCAL YEAR INDEBTEDNESS Form A FILED FOR THE 2011-12 TAX YEAR Page 4 of 15 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area - For Indebtedness Entered into as of June 30,2011 Original Data Current Interest Total Total Principal/Interest Debt Identification Date Principal Term Rate Interest Outstanding Debt Due During Tax Year • (A) Mich/Barton/LaPaix 4/12/2011 $535,671 1 year n/a $0 $176,101 $176,101 (B) Office Rent/Cost Allocation 6/30/2011 $7,371,638 Annual n/a Not Applicable $7,371,638 $320,506 (C) Consulting Services 6/30/2011 $248,642 Annual n/a Not Applicable $248,642 $149,642 (D) Grand Crossing 6/30/2008 Not Applicable 1 year n/a Not Applicable $189,296 $0 (E) (F) (G) - (H) , (I) GO otal his Page $7,985,677 $646,249 Purpose of Indebtedness: (A) Infrastructure improvements (F) (B) Office space and operations (G) (c) Consulting services for projects and Agency administrative activities . (H), - (D) CO (E) ` (J) 86 $0 $39,035 $39,035 (I) Baseball Field Improvements 5/11/2010 $42,469 1 year n/a $0 $42,469 $42,469 (J) Dog Park Improvements 7/1/2011 $35,000 1 year n/a $0 $35,000 $35,000 Total ., - This Page $17,822,207 $2,564,586 Purpose of Indebtedness: (A) Affordable housing payment agreement (F)Payment on economic development agreement with Stater Bros (B) Cost to terminate agreement with developer (G) Shopping center rehabilitation (C) Repayment of loan for SERAF payment - a 0 (H) Exterior improvements/correct violations - 0 - 0 (D) Overhead associated with Administrative Services (I) Baseball field improvements (E) Trustee fees on 2004 and 2011 bonds (J) Dog park improvements 85 ther Lon Tenn Debt s ` "� =s, 9- ,�;;.�r}�e..�,�,i,��"aar:,<,�,.x�l���. ��:7� ,��'��,�r��.'.�����,;��:�;7,a�:gk,,°al 2.197.1490A1Wi•Wk4A,:� $2.197,149 Total Liabilities and Other $296,525 $4,061,708 $108,291 $0 $5.847,149 ,.`"'.° Va, 1�'; $10,313,673 Credits CO Balance Sheet-Liabilities and Other Credits Page 1 12/6/2011 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V STATEMENT OF INDEBTEDNESS—POST FISCAL YEAR INDEBTEDNESS ONLY Form B FILED FOR THE 2011-12 TAX YEAR (Optional) To be used only if the agency wishes to include indebtedness entered into after June 30 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area For Indebtedness Entered into after June 30,2011 Original Data Current Interest Total Total Principal/Interest Debt Identification Date Principal Term Rate Interest Outstanding Debt Due During Tax Year (A) Community Remittance Payment 1/15/2012 $21,374,199 Annual n/a none $21,374,199 $2,850,655 (B) Repayment to SBVMWD 9/13/2011 $2,295,360 10 years CA LAIF Calculated Annaully $2,295,360 $242,000 (D) (E) (F) (G) (I) (J) Total - This Page $23,669,559 $3,092,655 - p • m - p • Purpose of Indebtedness: (A) State mandated payment pursuant to Redevelopment Law (F) (B) Repayment of incorrect tax distribution (G) (C) (H) (D) (I) (E) (J) 87 . (H), - (D) CO (E) ` (J) 86 $0 $39,035 $39,035 (I) Baseball Field Improvements 5/11/2010 $42,469 1 year n/a $0 $42,469 $42,469 (J) Dog Park Improvements 7/1/2011 $35,000 1 year n/a $0 $35,000 $35,000 Total ., - This Page $17,822,207 $2,564,586 Purpose of Indebtedness: (A) Affordable housing payment agreement (F)Payment on economic development agreement with Stater Bros (B) Cost to terminate agreement with developer (G) Shopping center rehabilitation (C) Repayment of loan for SERAF payment - a 0 (H) Exterior improvements/correct violations - 0 - 0 (D) Overhead associated with Administrative Services (I) Baseball field improvements (E) Trustee fees on 2004 and 2011 bonds (J) Dog park improvements 85 ther Lon Tenn Debt s ` "� =s, 9- ,�;;.�r}�e..�,�,i,��"aar:,<,�,.x�l���. ��:7� ,��'��,�r��.'.�����,;��:�;7,a�:gk,,°al 2.197.1490A1Wi•Wk4A,:� $2.197,149 Total Liabilities and Other $296,525 $4,061,708 $108,291 $0 $5.847,149 ,.`"'.° Va, 1�'; $10,313,673 Credits CO Balance Sheet-Liabilities and Other Credits Page 1 12/6/2011 00 Balance Sheet-Assets and Other Debits Page 2 12/612011 ��,. Income Housing Fund - Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V RECONCILIATION STATEMENT-CHANGES IN INDEBTEDNESS Page 6 of 15 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 A B I C D I E F Debt Identification: Outstanding Debt Adjustments Amounts Paid Against Remaining SOI,page and line: Brief All Beginning Increases Decreases Indebtedness,from: Balance Prior Yr. Current Yr. Description Indebtedness (Attach Explanation) (Attach Explanation) Tax Increment Other Funds (A+B-C-D-E) Pg 1 Pg 1 Line C Line A Low and Moderate Housing Set Aside $49,622,819 $0 $0 $1,301,246 $0 $48,321,573 Pg . 1 Pg 1 Line E Line B County Administrative Fees $203,434 $2,930,051 $0 $90,845 $0 $3,042,640 Pg 1 Pg 1 Line B Line H Colton Joint USD Pass Through $9,695,116 $930,737 $0 $228,152 $0 $10,397,701 (F) 1 Pg 1 Line A Line G County of San Bernardino Pass Through $73,870,361 $0 $0 $1,901,198 $0 $71,969,163 Pg 1 Pg 1 Line D Line C Zion Bank Loan $2,675,899 $0 $0 $254,847 $0 $2,421,052 Pg 1 Pg 1 Line F Line D 2004 TA Bond $2,572,190 $3,050,548 $0 $1,831,926 $0 $3,790,812 Pg 1 Pg 2 Line G Line D City-CRA CO-OP $11,924,029 $1,232,663 $0 $969,084 $0 $12,187,608 Pg 1 Pg Line I Line Old Educational Revenue Augmentation $448,211 $425 $0 $448,636 $0 $0 TOTAL—THIS PAGE $151,012,059 $8,144,423 $0 $7,025,934 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V RECONCILIATION STATEMENT-CHANGES IN INDEBTEDNESS Page 7 of 15 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 A B I C D I E F Debt Identification: Outstanding Debt Adjustments Amounts Paid Against Remaining SOI,page and line: Brief All Beginning Increases Decreases Indebtedness,from: Balance Prior Yr. Current Yr. Description Indebtedness (Attach Explanation) (Attach Explanation) Tax Increment Other Funds (A+B-C-D-E) Pg 1 Pg 1 Line H Line I Statutory Taxing Agency Payment $16,185,348 $0 $0 $176,716 $0 $16,008,632 Pg 1 Pg Old Line J Line Town Center Project $30,646 $0 ($12,883) $17,763 $0 $0 Pg 2 Pg Old ._ Line A Line Grand Crossing $181,760 $1,405,000 $0 $1,397,464 $0 $189,296 Pg 2 Pg Old Line B Line CJUSD-Storm Drain Project $130,000 $0 $0 $130,000 $0 $0 Pg 2 Pg Old Line C Line Mich&Commerce Project $4,601 $0 ($4,601) $0 $0 $0 Pg 2 Pg Old Line D Line 22747 Barton Rd-Old Circle K $10,992 $0 ($10,626) $366 $0 ($0) Pg 2 Pg Old Vista Grande-Property Purchase Line E Line $3,625 $0 ($3,504) $121 $0 ($0) Pg 2 Pg Old 22100 BLK Barton RD Line F Line $9,074 $0 ($9,074) $0 $0 $0 TOTAL—THIS PAGE $16,556,046 $1,405,000 ($40,688) $1,722,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V RECONCILIATION STATEMENT-CHANGES IN INDEBTEDNESS Page 8 of 15 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 A B I C D I E F Debt Identification: Outstanding Debt Adjustments Amounts Paid Against Remaining SOI,page and line: Brief All Beginning Increases Decreases Indebtedness,from: Balance Prior Yr. Current Yr. Description Indebtedness (Attach Explanation) (Attach Explanation) Tax Increment Other Funds (A+B-C-D-E) Pg 2 Pg Line H Line Old Grand Terrace Road Rehab $1,059 $80,014 $0 $81,073 $0 $0 Pg 2 Pg Old Line I Line Senior Kitchen Project $72 $160,347 $0 $160,419 $0 $0 Pg 2 Pg 3 ' Line J Line I Baseball Field Project $7,088 $466,122 $0 $430,741 $0 $42,469 Pg 2 Pg Line K Line Old Commercial Improvement Program $172,643 $0 ($120,429) $52,214 $0 $0 Pg 2 Pg Line L Line Old . Neighborhood Improvement Program $5,514 $4,168 $0 $9,682 $0 $0 Pg 2 Pg Line G Line Old Community Message Board $6,225 $0 ($6,225) $0 $0 $0 Pg Pg 1 Line New Line E 2011A TA Bond $0 $29,163,212 i $0 $0 _ $0 $29,163,212 Pg Pg 1 Line New Line F 2011B TA Bond $0 $9,698,770 $0 $0 $0 $9,698,770 TOTAL—THIS PAGE $192,601 $39,572,634 ($126,654) $734,130 $0 $38,904,451 Rev.10/12/2011 �� 90 0,688) $1,722,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V RECONCILIATION STATEMENT-CHANGES IN INDEBTEDNESS Page 9 of 15 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 A B I C D I E F Debt Identification: Outstanding Debt Adjustments Amounts Paid Against Remaining SOI,page and line: Brief All Beginning Increases Decreases Indebtedness,from: Balance Prior Yr. Current Yr. Description Indebtedness (Attach Explanation) (Attach Explanation) Tax Increment Other Funds (A+B-C-D-E) Pg NEW Pg 3 Line Line B Developer MOU $0 $375,000 $0 $0 $0 $375,000 Pg NEW Pg 3 Line Line C SERAF Transfer $0 $448,636 $0 $0 $0 $448,636 Pg NEW Pg 3 Line Line E Trustee Fees $0 $266,530 $0 $0 $0 $266,530 Pg NEW Pg 3 Stater Bros.Economic Development Line Line F Agreement $0 $1,207,500 $0 $0 $0 $1,207,500 Pg NEW Pg 3 Line Line G Commercial Exteriors $0 $220,429 $0 $0 $0 $220,429 Pg NEW Pg 3 Line Line H Neighborhood Imp.Grant $0 $39,035 $0 $0 $0 $39,035 Pg NEW Pg 3 Line Line J Dog Park Improvements $0 $35,000 $0 $0 $0 $35,000 Pg NEW Pg 4 Line Line A Mich/Barton/LaPaix $0 $535,671 $0 $359,570 $0 $176,101 TOTAL—THIS PAGE $0 $3,127,801 $0 $359,570 $0 $2,768,231 e p - v Rev.10/12/2011 91 22,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V RECONCILIATION STATEMENT-CHANGES IN INDEBTEDNESS Page 10 of 15 Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 A B I C D I E F Debt Identification: Outstanding Debt Adjustments Amounts Paid Against Remaining SOI,page and line: Brief All Beginning Increases Decreases Indebtedness,from: Balance Prior Yr. Current Yr. Description Indebtedness (Attach Explanation) (Attach Explanation) Tax Increment Other Funds (A+B-C-D-E) Pg NEW Pg 3 Line Line A Residual Receipts $0 $3,000,000 $0 $0 $0 $3,000,000 Pg Pg 3 Line Line B Office Rent/Cost Allocation $0 $7,371,638 $0 $0 $0 $7,371,638 Pg Pg 3 Line Line C Consulting Services $0 $248,642 $0 $0 $0 $248,642 Pg Pg Line Line Pg Pg Line Line Pg Pg Line Line Pg Pg Line Line Pg Pg Line Line TOTAL—THIS PAGE $0 $10,620,280 $0 $0 $0 $10,620,280 Rev.10/12/2011 92 $220,429 Pg NEW Pg 3 Line Line H Neighborhood Imp.Grant $0 $39,035 $0 $0 $0 $39,035 Pg NEW Pg 3 Line Line J Dog Park Improvements $0 $35,000 $0 $0 $0 $35,000 Pg NEW Pg 4 Line Line A Mich/Barton/LaPaix $0 $535,671 $0 $359,570 $0 $176,101 TOTAL—THIS PAGE $0 $3,127,801 $0 $359,570 $0 $2,768,231 e p - v Rev.10/12/2011 91 22,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V i S Footnotes to Reconciliation Statement Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 County Administrative Fees Increase: $ 2,930,051 Total administrative fees until fiscal year 2033-34 included 2,930,051 Colton Joint USD Pass Through Increase: $930,737 $ 930,737 Pass through payments from previous years to be remitted 930,737 2004 TA Bond Increase: $ 3,050,548 Accounting revision $3,050,548 City-CRA CO-OP Increase: $ 1,232,663 Amended administrative costs `'1,232,663 Educational Revenue Augmentation Increase: $ 425 Amended payment amount a 425 Town Center Project Decrease: $ (12,883) Amended project costs (12,883) Grand Crossing Increase: $ 1,405,000 Amended project costs 1,405,000 Mich&Commerce Project Decrease: $ (4,601) Amended project costs (4,601) Page 11 of 15 93 2 $220,429 Pg NEW Pg 3 Line Line H Neighborhood Imp.Grant $0 $39,035 $0 $0 $0 $39,035 Pg NEW Pg 3 Line Line J Dog Park Improvements $0 $35,000 $0 $0 $0 $35,000 Pg NEW Pg 4 Line Line A Mich/Barton/LaPaix $0 $535,671 $0 $359,570 $0 $176,101 TOTAL—THIS PAGE $0 $3,127,801 $0 $359,570 $0 $2,768,231 e p - v Rev.10/12/2011 91 22,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Footnotes to Reconciliation Statement Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 22747 Barton Rd-Old Circle K Decrease: $ (10,626) Amended project costs (10,626) Vista Grande-Propertv Purchase Decrease: $ (3,504) Amended project costs (3,504) 22100 BLK Barton Road Decrease: $ (9,074) Amended project costs (9,074) Grand Terrace Road Rehab Increase: $80,014 Amended project costs 80,014 il Senior Kitchen Project Increase: $ 160,347 Amended project costs 160,347 il Baseball Field Project Increase: $ 466,122 Amended project costs 466,122 Commercial Improvement Program Decrease: $ (120,429) Program is now named"Commercial Exteriors"program , (120,429) Neighborhood Improvement Program Increase: $ 4,168 Program is now named"Neighborhood Improvement Grant" 4,168 Page12of15 94 $220,429 Pg NEW Pg 3 Line Line H Neighborhood Imp.Grant $0 $39,035 $0 $0 $0 $39,035 Pg NEW Pg 3 Line Line J Dog Park Improvements $0 $35,000 $0 $0 $0 $35,000 Pg NEW Pg 4 Line Line A Mich/Barton/LaPaix $0 $535,671 $0 $359,570 $0 $176,101 TOTAL—THIS PAGE $0 $3,127,801 $0 $359,570 $0 $2,768,231 e p - v Rev.10/12/2011 91 22,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Footnotes to Reconciliation Statement Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1.2011 Reconciliation Dates: From July 1,2010 To June 30,2011 Community Message Board Decrease: $ (6,225) Amended project costs (6,225) 2011A TA Bond Increase: $ 29,163,212 Tax allocation bond issued on June 14,2011 29,163,212 2011B TA Bond Increase: $ 9,698,770 Tax allocation bond issued on June 14,2011 9,698,770 Developer MOU Increase: $ 375,000 Cost to terminate MOU due to developer non-performance 375,000 SERAF Transfer Increase: $ 448,636 Loan from low/mod housing fund to pay 2010-11 SERAF payment,as allowed by CRL 448,636 Trustee Fees Increase: $ 266,530 Fees for trustee services related to 2004 and 2011 TA bonds • 266,530 Stater Brothers OPA Increase: $ 1,207,500 Agency agreement with Stater Bros.for tax reimbursement 1,207,500 Commercial Exteriors Increase: $ 220,429 Formerly"Commercial Improvement Program" 220,429 Page 13 of 15 95 3 Line Line H Neighborhood Imp.Grant $0 $39,035 $0 $0 $0 $39,035 Pg NEW Pg 3 Line Line J Dog Park Improvements $0 $35,000 $0 $0 $0 $35,000 Pg NEW Pg 4 Line Line A Mich/Barton/LaPaix $0 $535,671 $0 $359,570 $0 $176,101 TOTAL—THIS PAGE $0 $3,127,801 $0 $359,570 $0 $2,768,231 e p - v Rev.10/12/2011 91 22,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Footnotes to Reconciliation Statement Name of Redevelopment Agency: Grand Terrace Community Redevelopment Agency Name of Project Area: Grand Terrace Redevelopment Project Area Tax Year: Fiscal Year Beginning July 1,2011 Reconciliation Dates: From July 1,2010 To June 30,2011 Neighborhood Imp.Grant Increase: $ 39,035 Formerly"Neighborhood Improvement Program" - 39,035 Dog Park Improvements Increase: $ 35,000 Capital improvement project 35,000 Mich/Barton/LaPaix Increase: $ 535,671 Capital improvement project 535,671 Residual Receipts Increase: $ 3,000,000 Ground lease for affordable housing project-total of annual payments over term 3,000,000 Office Rent/Cost Allocation Increase: $ 7,371,638 Expense for Agency share of office cost allocation 7,371,638 Consulting Services Increase: $ 248,642 Fees for various consultants to prepare legally required documents 248,642 Page 14 of 15 96 7,500 Agency agreement with Stater Bros.for tax reimbursement 1,207,500 Commercial Exteriors Increase: $ 220,429 Formerly"Commercial Improvement Program" 220,429 Page 13 of 15 95 3 Line Line H Neighborhood Imp.Grant $0 $39,035 $0 $0 $0 $39,035 Pg NEW Pg 3 Line Line J Dog Park Improvements $0 $35,000 $0 $0 $0 $35,000 Pg NEW Pg 4 Line Line A Mich/Barton/LaPaix $0 $535,671 $0 $359,570 $0 $176,101 TOTAL—THIS PAGE $0 $3,127,801 $0 $359,570 $0 $2,768,231 e p - v Rev.10/12/2011 91 22,429 $0 $16,197,928 Rev.10/12/2011 89 $0 $152,130,549 TOTALS FORWARD $16,748,647 $54,725,715 ($167,342) $2,816,129 $0 $68,490,890 GRAND TOTALS $167,760,706 $62,870,138 ($167,342) $9,842,063 $0 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CALCULATION OF AVAILABLE REVENUES GRAND TERRACE COMMUNITY REDEVELOPMENT AGENCY GRAND TERRACE REDEVELOPMENT PROJECT AREA TAX YEAR Fiscal Year Beginning July 1,2011 RECONCILIATION DATES: JULY 1,2010 TO JUNE 30,2011 1. Beginning Balance,Available Revenues $9,205,144 (Per audited financials) 2. Tax Increment Received—Gross: 7,552,422 All Tax Increment Revenues,to include any Tax Increment passed through to other local taxing agencies. • 3. All other Available Revenues Received $0 (See Instructions) 4. Revenues from any other source,included in Column E of the _ Reconciliation Statement,but not included in(1-3)above $0 5. Sum of Lines 1 through 4 $16,757,566 6. Total amounts paid against indebtedness in previous year. (D+E on Reconciliation Statement) $9,842,063 7. Available Revenues,End of Year(5-6) $6,915,503 FORWARD THIS AMOUNT TO STATEMENT OF INDEBTEDNESS,COVER PAGE,LINE 4 NOTES Tax Increment Revenues: The only amount(s)to be excluded as Tax Increment Revenues are any amounts passed through to other local taxing agencies pursuant to Health and Safety Code Section 33676. Tax Increment Revenue set-aside in the Low and Moderate Income Housing Fund will be washed in the above calculation, and therefor omitted from Available Revenues at year end. Item 4.above: • This represents any payments from any source other than Tax increment OR available revenues. For instance,an agency funds a project with a bond issue. The previous SOI included a Disposition Development Agreement (DDA) which was fully satisfied with these bond proceeds. The DDA would be shown on the Reconciliation Statement as fully repaid under the"other"column(Col E),but with funds that were neither Tax Increment,nor"Available Revenues"as defined. The amounts used to satisfy this DDA would be included on line 4 above in order to accurately determine ending"Available Revenues." Rev. 10/12/2011 - -_ -- 97 $220,621,439 NOTE: This form is to reconcile the previous Statement of Indebtedness to the current one being filed. However,since the reconciliation period is limited by law to a July 1—June 30 fiscal year period,only those items included on the SOI Form A is to be included on this document.-To assist in following eachitem of indebtedness from one SOI to the next, use page and line number references from each SOI that the item of indebtedness is listed on. If the indebtedness is new to this fiscal year,enter"new"in the"Prior Yr."page and line columns. Column F must equal the current SOI,Form A Total Outstanding Debt column. i Rev.10/12/2011 J 88 Due from Special l S _... =.j> t�"a $0 Revenue/Other Funds . - t, • ,. - .. - a, - .. z: . V - V Balance Sheet-Assets and Other Debits Page 1 12/6/2011 ea Report ,---4age 1 °t011 . J i0 1 a 1 ro AJ4V .k :.t.P: , .,-, ...... -.f.__..�.,...V,,.'+ -t_.,:_` '}_ + :1.,.-:o-..._ r _x,.:..,a,T.t}0 s..._, '' i .ii.w,.': T'7.-�.=!,.,_.. „0, k'��,.i.��.P - ..........a'.w.z 4 . p le .:t t.;_ar.,,�1,.„. E [� _ ._ .'3.47 t:' aalert,, leted,utilizing$130,000 In RDA funds. The Agency Is working with property owners to provide financial assistance Achievement Information(Unaudited) Page 1 12/12/2011 believes that the Agency will have sufficient funds to pay its obligations as they become due during the fiscal year ending June 30, 2012. The nature and extent of the operation of redevelopment agencies in the State of California beyond that fiscal year are dependent upon the outcome of litigation surrounding the actions of the state. -36- 46 abused,neglected,impoverished,or which is comprised of community-based prganizations of the Juvenile Court,and Jack Brown, abandoned receive adequate food,shelter,clothing, and San Bernardino County.In addition to financing chairman,president and chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CRA, GRAND TERRACE-2010-11 ANNUAL REPORT EXHIBIT 4 - HOUSING ACTIVITIES REPORT <<,;` 11 82 Y h*�ik r,+ aa, '"ifs:,.',%e, tw-��u d .a"'•�Jh1 9 r; � � Re i.�RPHI nt pan [es F Statement of Income and Expenditures Summary,"Combined Transfers In/Out Fiscal Year 2011 Operating Transfers In 54,613,014 Tax Increment Transfers In Operating Transfers Out $4,613,014 • Tax Increment Transfers Out j u}}Y ryR Statement of Income and Expenditures- Summary, page 1• .r 1216f2011 CO Combined Transfers In/Out End of Fiscal Year Principal Amount In Default Interest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 CALIFORNIA DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT REDEVELOPMENT AGENCY ANNUAL HOUSING ACTIVITY REPORT FY ENDING: 6/30/2011 Agency Name and Address: County of Jurisdiction: Community Redevelopment Agency of the City of Grand Terrace San Bernardino 22759 Barton Road Did the Agency pay SERAF from LM1HF? Grand Terrace,CA 92313-5295 ®Yes ❑No' Health&Safety Code Section 33080.1 requires agencies(RDAs)to annually report on their Low&Moderate Income Housing Fund and housing activities for the Department of Housing and Community Development(HCD)to report on RDAs'activities in accordance with Section 33080.6. Please answer each question below. Your answers determine how to complete the HCD report. 1. Check one of the items below to identify the Agency's status at the end of the reporting period: ❑ New(Agency formation occurred during reportingyear. No financial transactions were completed). ® Active(Financial and/or housing transactions occurred during the reporting year) ❑ Inactive(No financial and/or housing transactions occurred during the reporting year). ONLY COMPLETE ITEM 7 ❑ Dismantled(Agency adopted an ordinance and dissolved itself before start of reporting year). ONLY COMPLETE ITEM 7 2. During reporting year,how many adopted project areas existed? 1 Of these,how many were merged during year? 0 If the agency has one or more adopted project areas,complete SCHEDULE HCD-A for each project area. If the agency has no adopted project areas,DO NOT complete SCHEDULE HCD-A(refer to next question). 3. Within an area outside of any adopted project area(s): (a)did the agency destroy or remove any dwelling units or displace any households over the reporting period,(b)does the agency intend to displace any households over the next reporting period,(c)did the agency permit the sale of any owner-occupied unit prior to the expiration of land use controls over the reporting period,and/or (d)did the agency execute a contract or agreement for the construction of any affordable units over the next two years? ❑ Yes(any question). Complete SCHEDULE HCD-B. ® No(all questions). DO NOT complete SCHEDULE HCD-B(refer to next question). 4. Did the agency's Low&Moderate Income Housing Fund have any assets during the reporting period? ® Yes. Complete SCHEDULE HCD-C. ❑ No. DO NOT complete SCHEDULE HCD-C. 5. During the reporting period,were housing units completed within a project area and/or assisted by the agency outside a project area? ® Yes. Complete all applicable HCD SCHEDULES D1-D7 for each housing project completed and HCD SCHEDULE E. ❑ No. DO NOT complete HCD SCHEDULES D1-D7 or HCD SCHEDULE E. 6. Specify whether method A and/or B was used to report financial and housing activity information to HCD: ® A. Forms. All required HCD SCHEDULES A,B,C,D1-D7,and E are attached. ❑ B. On-line(http://www.hcdca.gov/rda/)"Lock Report"date: . HCD SCHEDULES not required. (lock date is shown under "Admin"Area and"Report Change History') 7. To the best of my knowledge: (a)the representations made above and(b)agency information reported are correct. Date Signature of Authorized Agency Representative Title Telephone Number • IF NOT REQUIRED TO REPORT,SUBMIT ONLYA PAPER COPY OF THIS PAGE • IF REQUIRED TO REPORT,AND REPORTING BY USING PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V SCHEDULE HCD-A Inside Project Area Activity for Fiscal Year that Ended 6/30/2011 Agency Name:CRA of the City of Grand Terrace Project Area Name:Grand Terrace Community Redevelopment Project Area Preparer's Name,Title:Jane Carlson,Analyst,RSG Inc. Preparer's E-Mail Address:jcarlsonnu,webrsg.com Preparer's Telephone No:714-316-2123 Preparer's Facsimile No:714-541-1175 GENERAL INFORMATION 1. Project Area Information a. 1.Year 1' plan for project area was adopted: 1981 2. Year that plan was last amended(if applicable):2010 3. Was plan amended after 2001 to extend time limits per Senate Bill 211 (Chapter 741,Statutes of 2001)?Yes X No_ 4. Current expiration of plan: 7/ 15/ 2024 mo day yr b. If project area name has changed,give previous name(s)or number: c. Year(s)of any mergers of the project area: , , , Identify former project areas that merged: d. Year(s)project area plan was amended involving real property that either: (1) Added property to plan: 1981, , (2) Removed property from plan: , 2. Affordable Housing Replacement and/or Inclusionary or Production Requirements(Section 33413). Pre-1976 project areas not subsequently amended after 1975: Pursuant to Section 33413(d),only Section 33413(a)replacement requirements apply to dwelling units destroyed or removed after 1995. The Agency can choose to apply all or part of Section 33413 to a project area plan adopted before 1976. If the agency has elected to apply all or part of Section 33413,provide the date of the resolution and the applicable Section 33413 requirements addressed in the scope of the resolution. Date: / / Resolution Scope(applicable Section 33413 requirements): mo day yr Post-1975 project areas and geographic areas added by amendment after 1975 to pre-1976 project areas: Both replacement and inclusionary or production requirements of Section 33413 apply. NOTE: Amounts to report on HCD-A lines 3a(1),3b-3f,and 3i.can be taken from what is reported to the State Controller's Office(SCO)on the Statement of Income and Expenditures as part of the Redevelopment Agency's Financial Transactions Report,except for the reclassifying of Transfers-In from Internal Funds and the reporting of Other Sources as discussed below: Transfers-In from other internal funds: Report the amount of transferred funds on applicable HCD-A, lines 3a-j. For example,report the amount transferred from the Debt Service Fund to the Housing Fund for the deposit of the required set-aside percentage/amount by reporting gross tax increment on HCD-A,Line 3a(1) and report the Housing Fund's share of expenditures for debt service on HCD-C,Line 4c. Do not report "net"funds transferred from the Debt Service Fund on HCD-A.Line 3a(7)when reportinn debt service expenditures on HCD-C.Line 4c. Other Sources: Non-GAAP(generally Acceptable Accounting Principles)revenues such as from land sales for those agencies using the Land Held for Resale method to record land sales should be reported on HCD-A Line 3d. Housing fund receipts for the repayment of loan principal should be included on HCD-A Line 3h(1)or on Line 3h(2)if the repayment of loan principal is a result of the FY2009-10 and/or FY2010-11 SERAF. California Redevelopment Agencies—Fiscal Year 2010-2011 1 HCD-A Sch A(Revised:7-22-2011) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name:Comm.Redevelopment Agency of the City of Grand Terrace Project Area Name:GT Comm.Redevelopment PA Project Area Housing Fund Revenues and Other Sources 3. Report all revenues and other sources of funds from this project area which accrued to the Housing Fund over the reporting year. Any income related to agency-assisted housing located outside the project area(s)should be reported as"Other Revenue"on Line 3j.(of this Schedule A),if this project area is named as beneficiary in the authorizing resolution. Any other revenue sources not reported on lines 3a.-3i.,should be reported on Line 3j. Enter on Line 3a(1)the full 100%of gross Tax Increment allocated prior to applicable pass through of funds and deductions for fees(refer to Sections 33401,33446,&33676). Compute the required minimum percentage(%)of gross Tax Increment and enter the amount on Line 3a(2)(A)or 3a(2)(B). Report SERAF on Line 3a(3). Next,on Line 3a(4),report the amount of Tax Increment set-aside allotted before any exemption and/or deferral. To determine the amount of Tax Increment deposited to the Housing Fund[Line 3a(7)],subtract allowable amounts exempted[Line 3a(5)]and/or deferred[Line 3a(6)] from the net amount allocated to the Housing Fund[Line 3a(4)]. a. Tax Increment: (1) 100%of Gross Allocation: $ 6,506,229 (2) Calculate only 1 set-aside amount: either(A)or(B)below: (A) 20%required by 33334.2 (Line 3a(1)x 20%): $ 1,301,246_ (B) 30%required by 33333.10(g) (Line 3a(1)x 30%): $ Y (Senate Bill 211,Chapter 741,Statutes of 2001) (3) Tax Increment Allocated to Housing Fund: $ 1.301,246_ (A) SUSPENSION for SERAF Payment: Only allowed in FY2009-10 per H&SC Section 33334.2(k) (B) If amount allocated to Housing Fund on Line(3)above differs from the 20%or 30%amount on above line(2)(A)or(B),identify Project Area(s)accounting for difference: Project Area Difference (4) Amount Exempted(H&SC Section 33334.2) ($ ) [if there is an amount exempted,also complete page 3,#5a(1)-(2)]: (5) Amount Deferred(H&SC Section 33334.6) ($ ) [if there is an amount deferred,also complete pages 4-5,#5b(1)-(4)]: (6) Total deposit to the Housing Fund Net result of Line 3 through 3a(5)1: $ 1,301,246 b. Interest Income: $ 3,629 c. Rental/Lease Income(combine amounts reported to the SCO): $ d. Sale of Real Estate: $ 1 e. Grants(combine amounts reported to the SCO): $ £ Bond Administrative Fees: $ g. Deferral Repayments—other than SERAF-[also complete,Line 5b(3),pg 4]: $ h. Loan Repayments-other than SERAF: $ 2,545 i. Debt Proceeds: $ j. Other Revenue(s)[Explain and identify amount(s)]: k. SERAF LOAN Repayments(also complete Sch-C,pg 3,#8(e)&#23,pg 9) $- 1. SERAF SUSPENSION Repayments(also complete Sch-A, pg 3,#4&Sch-C,#23 pg 9) $ m. Total Project Area Receipts Deposited to Housing Fund(add lines 3a(6)and 3b—3k.): $ 1,307,421 California Redevelopment Agencies—Fiscal Year 2010-2011 �I(l�p�. Sch A(Revised:7-22-11) Pa f 7 3 elopment Agencies—Fiscal Year 2010-2011 1 HCD-A Sch A(Revised:7-22-2011) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name:Comm.Redevelopment Agency of the City of Grand Terrace Project Area Name:GT Comm.Redevelopment PA Supplemental Educational Revenue Augmentation Fund(SERAF)Suspension of Property Tax Revenue Deposit 4. Refer to FY 2009-10 Sch A,page 2,Line 3a(3)(A). Check box below and provide information only if the agency for just FY 2009-10 exercised suspension option to not make full minimum allocation and deposit of tax increment to the Housing Fund for the purpose of using suspension funds to meet the FY 2009-10 SERAF obligation. Note,pursuant to Health and Safety Section 33334.2(k),repayment is required before June 30,2015. ❑ SERAF[H&SC Section 33334.2(k)]. In FY 2009-10 the agency exercised option to suspend allocating and depositing a portion of the minimum 20%of gross property tax increment. Instructions: Please include amounts for all fiscal years between FY 2009-10 and FY 2014-15 to record agency compliance with repayment requirements as referenced in H&SC Section 33334.2(k)(1)(2)(3). Report cumulative total of all project area suspensions and repayments in Schedule'C',page 9,box 23. Col 1 Col 2 Col 3 Balance Identify any (Prior year Col 3 Fiscal Years Applicable to SUSPENSION Identify any Balance minus SERAF Suspension and Amount for SUSPENSION Current year Cot 2 Repayment Deposit FY 2009-2010 Repayment Repayment) 2009-2010 $ $ $ 2010-2011 $ $ 2011 -2012 $ $ 2012-2013 2013-2014 Supension amount $ $ MIAs: be repaid b\ 2014-2015 b 30 2015 $ $ Exemption(s)and Deferral(s) 5. a.(1)If an exemption was claimed on Page 2,Line 3a(5)to deposit less than the required amount,complete the following information: Check only one of the Health and Safety Code Sections below(Note:An Annual Finding is required to be submitted to HCD) ❑ Section 33334.2(a)(1): No need in community to increase/improve supply of lower or moderate income housing. ❑ Section 33334.2(a)(2): Less than the minimum set-aside%(20%or 30%)is sufficient to meet the need. ❑ Section 33334.2(a)(3): Community is making substantial effort equivalent in value to minimum set-aside%(20%or 30%) and has specific contractual obligations incurred before May 1,1991 requiring continued use of this funding. Note: Pursuant to Section 33334.2(a)(3)(C),this exemption expired on June 30,1993 but contracts entered into prior to May 1,1991 may not be subject to the exemption sunset. ❑ Other: Specify code section and reason(s): (2)For any exemption claimed on Page 2,Line 3a(5)and Line 5a(1)above,identify: Date that initial(1st)finding was adopted: / / Resolution# Date sent to HCD: / / mo day yr mo day yr Adoption date of reporting year finding: / / Resolution# Date sent to HCD: / / mo day yr mo day yr California Redevelopment Agencies—Fiscal Year 2010-2011 H Sch A(Revised:7-22-11) c PAr_7 $ 1,307,421 California Redevelopment Agencies—Fiscal Year 2010-2011 �I(l�p�. Sch A(Revised:7-22-11) Pa f 7 3 elopment Agencies—Fiscal Year 2010-2011 1 HCD-A Sch A(Revised:7-22-2011) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name:Comm.Redevelopment Agency of the City of Grand Terrace Project Area Name:GT Comm.Redevelopment PA Exemptions and Deferrals continued Deferral(s) 5. b.(1) If a Deferral was claimed on Page 2,Line 3a(6)to deposit less than the required amount,complete the following information: Check only one of the Health and Safety Code Sections below ❑ Section 33334.6(d): Applicable to project areas approved before 1986 in which the required resolution was sent to HCD before September 1986 regarding needing tax increment to meet existing obligations. Existing obligations. can include those incurred after 1985,if net proceeds were used to refinance pre-1986 listed obligations. Note: The deferral previously authorized by Section 33334.6(e)expired. It was only allowable in each fiscal year prior to July 1,1996 with certain restrictions. r ❑ Other Health&Safety Code Section here: (2) For any deferral claimed on page 2,Line 3a(6)and Line 5b(1)above,identify: Date initial(1')finding was adopted: / / Resolution# Date sent to HCD: / / mo day yr °mo day yr Adoption date of reporting year finding: / / Resolution# Date sent to HCD: / / mo day yr mo day yr (3) A deferred set-aside per Section 33334.6(d)constitutes indebtedness to the Housing Fund. Summarize the amount(s) of set-aside deferred and repayments made during the reporting year and the cumulative amount deferred as of end of FY: Amount Deferred Amount Repaid Deferral Balance This Reporting FY Minus.cumulative Fiscal Year this Reporting FY Repayments*) (1)Last Reporting FY $ (2)This Reporting FY $ $ $* * *Deferral balance for this reporting fiscal year. Should also be shown on HCD-C,page 3,Line 8a. If the prior FY cumulative deferral shown above differs from what was reported on the last HCD report(HCD-A and HCD-C),indicate the amount of difference and the reason(use box above if needed): Difference: $ Reason(s): (4)Section 33334.6(g)requires any agency which defers set-asides to adopt a plan to eliminate the deficit in subsequent years. If this agency has deferred set-asides,has it adopted such a plan? Yes ❑ No If yes,by what date is the deficit to be eliminated? / / mo day yr If yes,when was the original plan adopted for the claimed deferral? / / mo day yr Identify Resolution# Date Resolution sent to HCD / / mo day yr When was the last amended plan adopted for the claimed deferral? mo day yr Identify Resolution# Date Resolution sent to HCD / / mo day yr California Redevelopment Agencies—Fiscal Year 2010-2011 , . H Sch A(Revised:7-22-11) Pa 7 day yr mo day yr California Redevelopment Agencies—Fiscal Year 2010-2011 H Sch A(Revised:7-22-11) c PAr_7 $ 1,307,421 California Redevelopment Agencies—Fiscal Year 2010-2011 �I(l�p�. Sch A(Revised:7-22-11) Pa f 7 3 elopment Agencies—Fiscal Year 2010-2011 1 HCD-A Sch A(Revised:7-22-2011) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name:Comm.Redevelopment Agency of the City of Grand Terrace Project Area Name:GT Comm.Redevelopment PA Actual Proiect Area Households Displaced and Units and Bedrooms Lost Over Reporting Year: 6. a. Redevelopment Proiect Activity. Pursuant to Sections 33080.4(a)(1)and(a)(3),report by income category the number of elderly and nonelderly households permanently displaced and the number of units and bedrooms removed or destroyed,over the reporting year,(refer to Section 33413 for unit and bedroom replacement requirements). Number of Households/Units/Bedrooms Project Activity VL L M AM Total Households Permanently Displaced—Elderly Households Permanently Displaced-Non Elderly Households Permanently Displaced—Total Units Lost(Removed or Destroyed)and Required to be Replaced Bedrooms Lost(Removed or Destroyed)and Required to be Replaced Above Moderate Units Lost That Agency is Not Required to Replace Above Moderate Bedrooms Lost That Agency is Not Required to Replace b. Other Activity. Pursuant to Sections 33080.4(a)(1)and(a)(3)based on activities other than the destruction or removal of dwelling units and bedrooms reported on Line 6a,report by income category the number of elderly and nonelderly households permanently displaced over the reporting year: Number of Households Other Activity VL L M AM Total Households Permanently Displaced—Elderly Households Permanently Displaced-Non Elderly Households Permanently Displaced—Total c. As required in Section 33413.5,identify,over the reporting year,each replacement housing plan required to be adopted before the permanent displacement,destruction,and/or removal of dwelling units and bedrooms impacting the households reported on lines 6a.and 6b. Date / / Name of Agency Custodian mo day yr Date / / Name of Agency Custodian mo day yr Please attach a separate sheet of paper listing any additional housing plans adopted. Estimated Proiect Area Households to be Permanently Displaced Over Current Fiscal Year: 7. a. As required in Section 33080.4(a)(2)for a redevelopment project of the agency,estimate,over the current fiscal year,the number of elderly and nonelderly households,by income category,expected to be permanently displaced. (Note:actual displacements will be reported for the next reporting year on Line 6). Number of Households Project Activity VL L M AM Total Households Permanently Displaced-Elderly Households Permanently Displaced-Non Elderly Households Permanently Displaced-Total b. As required in Section 33413.5,for the current fiscal year,identify each replacement housing plan required to be adopted before the permanent displacement,destruction,and/or removal of dwelling units and bedrooms impacting the households reported in 7a. Date / / Name of Agency Custodian mo day yr Date / / Name of Agency Custodian mo day yr Please attach a separate sheet of paper listing any additional housing plans adopted. California Redevelopment Agencies—Fiscal Year 2010-2011 H _ Sch A(Revised:7-22-11) Pa 7 ) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name:Comm.Redevelopment Agency of the City of Grand Terrace Project Area Name:GT Comm.Redevelopment PA Units Developed Inside the Proiect Area to Fulfill Requirements of Other Proiect Area(s) 8. Pursuant to Section 33413(b)(2)(A)(v),agencies may choose one or more project areas to fulfill another project area's requirement to construct new or substantially rehabilitate dwelling units,provided the agency conducts a public hearing and finds,based on substantial evidence,that the aggregation of dwelling units in one or more project areas will not cause or exacerbate racial,ethnic,or economic segregation. Were any dwelling units in this project area developed to partially or completely satisfy another project area's requirement to construct new or substantially rehabilitate dwelling units? ® No. ❑Yes.Date initial finding was adopted? / / Resolution# Date sent to HCD: / / mo day yr mo day yr Number of Dwelling Units Name of Other Project Area(s) VL L M Total 8 Sales of Owner-Occupied Units Inside the Proiect Area Prior to the Expiration of Land Use Controls • 9. Section 33413(c)(2)(A)specifies that pursuant to an adopted program,which includes but is not limited to an equity sharing program, agencies may permit the sale of owner-occupied units prior to the expiration of the period of the land use controls established by the agency. Agencies must deposit sale proceeds into the Low and Moderate Income Housing Fund and within three(3)years from the date the unit was sold,expend funds to make another unit equal in affordability,at the same income level,to the unit sold. a. Sales. Did the agency permit the sale of any owner-occupied units during the reporting year? ®No EYes $ 4- Total Proceeds From Sales Over Reporting Year Number of Units SALES VL L M Total Units Sold Over Reporting Year b. Equal Units. Were reporting year funds spent to make units equal in affordability to units sold over the last three reporting years? ®No DYes $ F-- Total LMIHF Spent On Equal Units Over Number of Units Reporting Year SALES VL L M Total Units Made Equal This Reporting Yr to Units Sold Over This Reporting Yr Units Made Equal This Reporting Yr to Units Sold One Reporting Yr Ago Units Made Equal This Reporting Yr to Units Sold Two Reporting Yrs Ago Units Made Equal This Reporting Yr to Units Sold Three Reporting Yrs Ago California Redevelopment Agencies—Fiscal Year 2010-2011 H(�� Sch A(Revised:7-22-11) Paglei idf 7 holds Permanently Displaced-Non Elderly Households Permanently Displaced-Total b. As required in Section 33413.5,for the current fiscal year,identify each replacement housing plan required to be adopted before the permanent displacement,destruction,and/or removal of dwelling units and bedrooms impacting the households reported in 7a. Date / / Name of Agency Custodian mo day yr Date / / Name of Agency Custodian mo day yr Please attach a separate sheet of paper listing any additional housing plans adopted. California Redevelopment Agencies—Fiscal Year 2010-2011 H _ Sch A(Revised:7-22-11) Pa 7 ) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name:Comm.Redevelopment Agency of the City of Grand Terrace Project Area Name:GT Comm.Redevelopment PA Affordable Units to be Constructed Inside the Proiect Area Within Two Years 10. Pursuant to Section 33080.4(a)(10),report the number of very low,low,and moderate income units to be financed by any federal, state,local,or private source in order for construction to be completed within two years from the date of the agreement or contract executed over the reporting year. Identify the project and/or contractor,date of the executed agreement or contract,and estimated completion date. Specify the amount reported as an encumbrance on HCD-C,Line 6a.and/or any applicable amount designated on HCD-C,Line 7a.such as for capital outlay or budgeted funds intended to be encumbered for project use within two years from the reporting year's agreement or contract date. DO NOT REPORT ANY UNITS ON THIS SCHEDULE A THAT ARE REPORTED ON OTHEWHCD-As,B,OR Ds. Col A Col B Col C Col D Col E Name of Agreement Estimated Sch C Amount Sch C Amount • Project and/or Execution Completion Date Encumbered Designated , __ Contractor Date (w/in 2 yrs of Col B) [Line 6a] [Line 7a] VL L M Total Habitat for Humanity June 21, June 21,2012 $0 $0 2 2 2011 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Please attach a separate sheet of paper to list additional information. • • California Redevelopment Agencies—Fiscal Year 2010-2011 H Sch A(Revised:7-22-11) Pa( 7 ied units during the reporting year? ®No EYes $ 4- Total Proceeds From Sales Over Reporting Year Number of Units SALES VL L M Total Units Sold Over Reporting Year b. Equal Units. Were reporting year funds spent to make units equal in affordability to units sold over the last three reporting years? ®No DYes $ F-- Total LMIHF Spent On Equal Units Over Number of Units Reporting Year SALES VL L M Total Units Made Equal This Reporting Yr to Units Sold Over This Reporting Yr Units Made Equal This Reporting Yr to Units Sold One Reporting Yr Ago Units Made Equal This Reporting Yr to Units Sold Two Reporting Yrs Ago Units Made Equal This Reporting Yr to Units Sold Three Reporting Yrs Ago California Redevelopment Agencies—Fiscal Year 2010-2011 H(�� Sch A(Revised:7-22-11) Paglei idf 7 holds Permanently Displaced-Non Elderly Households Permanently Displaced-Total b. As required in Section 33413.5,for the current fiscal year,identify each replacement housing plan required to be adopted before the permanent displacement,destruction,and/or removal of dwelling units and bedrooms impacting the households reported in 7a. Date / / Name of Agency Custodian mo day yr Date / / Name of Agency Custodian mo day yr Please attach a separate sheet of paper listing any additional housing plans adopted. California Redevelopment Agencies—Fiscal Year 2010-2011 H _ Sch A(Revised:7-22-11) Pa 7 ) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V SCHEDULE HCD-C Agency-wide Activity for Fiscal Year that Ended 6/30/2011 Agency Name:CRA of the City of Grand Terrace Project Area Name:Grand Terrace Comm. Redevelopment Project Area Preparer's Name,Title:Jane Carlson,Analyst,RSG Inc. Preparer's E-Mail Address:icarlsonna,webrsg.com Preparer's Telephone No:714-316-2123 Preparer's Facsimile No:714-541-1175 Low&Moderate Income Housine Funds Report on the"status and use of the agency's Low and Moderate Income Housing Fund." Most information reported here should be based on information reported to the State Controller. - 1. Beginning Balance(Use"Net Resources Available"from last fiscal year report to HCD) $ 1,221,107 a. If Beginning Balance requires adjustment(s),describe and provide dollar amount(positive/negative) making up total adjustment: Use<$>for negative amounts or amounts to be subtracted. Correction to Apportionment Amount $(459,072) Loans Receivable $ 132,000 Deferred Rev.from Low/Mod Income Home Improvement Loans $(84,087) b. Adjusted Beginning Balance[Beginning Balance plus+or minus<->Total Adjustment(s)] $809,948 2. Project Area(s)Receipts and Housing Fund Revenues a. Total Project Area(s)Receipts.Total Summed amount of HCD-Schedule A(s)(from Line 3k) $_1,307,421 _ b. Housing Fund Resources not reported on HCD Schedule-A(s) Describe and Provide Dollar Amount(s)(Positive/Negative)Making Up Total Housing Fund Resources $ c. Total Housing Fund Resources $ 3. Total Resources(Line lb.+Line 2a+Line 2c.) $2,117,369 NOTES: Many amounts to report as Expenditures and Other Uses(beginning on the next page)should be taken from amounts reported to the State Controller's Office(SCO). Review the SCO's Redevelopment Agencies Financial Transactions Report. Housing Fund"transfers-out"to other internal Agency funds: Report the specific use of all transferred funds on applicable lines 4a:k of Schedule C. For example,transfers from the Housing Fund to the Debt Service Fund for the repayment of principal and interest of debt proceeds deposited to the Housing Fund should be reported on the applicable item comprising HCD-C Line 4c, providing tax increment(gross and deposit amounts)were reported on Sch-As. External transfers out of the Agency should be reported on HCD-C Line 4j(e.g.:transfer of excess surplus to the County Housing Authority). Other Uses: Non-GAAP(Generally Accepted Accounting Principles)recording of expenditures such as land purchases for agencies using the Land Held for Resale method to record land purchases should be reported on HCD-C Line 4a(1). Funds spent resulting in loans to the Housing Fund should be included in HCD-C lines 4b.,4f.,4g.,4h.,and 4i as appropriate. The statutory cite pertaining to Community Redevelopment Law(CRL)is provided for preparers to review to determine the appropriateness of Low and Moderate Income Housing Fund(LMIHF)expenditures and other uses. HCD does not represent that line items identifying any expenditures and other uses are allowable. CRL is accessible on the Internet [website: http://www.leginfo.ca.gov/(California Law)]beginning with Section 33000 of the Health and Safety Code California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) P40170f 11 H _ Sch A(Revised:7-22-11) Pa 7 ) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace 4. Expenditures,Loans,and Other Uses a. Acquisition of Property&Building Sites 133334.2(e)(1)1&Housing[33334.2(e)(6)1.: (1) Land Purchases(Investment—Land Held for Resale) * $ (2) Housing Assets(Fixed Asset)* $ (3) Acquisition Expense $ (4) Operation of Acquired Property $ (5) Relocation Costs $ (6) Relocation Payments $ (7) Site Clearance Costs $ (8) Disposal Costs $ (9) Other[Explain and identify amount(s)]: $ $ * Reported to SCO as part of Assets and Other Debts (10) Subtotal Property/Building Sites/Housing Acquisition(Sum of Lines 1—9) $ b. Subsidies from Low and Moderate Income Housing Fund(LMIHF): (1) 1s`Time Homebuyer Down Payment Assistance $ (2) Rental Subsidies $ (3) Purchase of Affordability Covenants[33413(b)2(B)] $ (4) Other[Explain and identify amount(s)]: Residual Receipts Agreement w/City $300,000 Transfer from City $(887) $ $299,113 • (5) Subtotal Subsidies from LMIHF(Sum of Lines 1—4) $299,113 c. Debt Service[33334.2(e)(9)1 If paid from LMIHF,report LMIHF's share of debt service. If paid from Debt Service Fund,ensure"gross"tax increment is reported on HCD-A(s)Line 3a(1). (1) Debt Principal Payments (a) Tax Allocation,Bonds&Notes $619,301 • (b) Revenue Bonds&Certificates of Participation $ (c) City/County Advances&Loans $ (d) U.S.State&Other Long—Term Debt $ (2) Interest Expense $ (3) Debt Issuance Costs $ (4) Other[Explain and identify amount(s)]: $ $ (5) Subtotal Debt Service(Sum of Lines 1—4) $619,301 d. Planning and Administration Costs[33334.3(e)(1)1: (1) Administration Costs $ 173,205 (2) Professional Services(non proiect specific) $ 1,265 (3) Planning/Survey/Design(non project specific) $ (4) Indirect Nonprofit Costs[33334.3(e)(1)(B)] $ (5) Other[Explain and identify amount(s)]: County Admin Fee $ 18,882 $ $ 18,882 (6) Subtotal Planning and Administration(Sum of Lines 1—5) $ 193,352 California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) PIOf 11 County Housing Authority). Other Uses: Non-GAAP(Generally Accepted Accounting Principles)recording of expenditures such as land purchases for agencies using the Land Held for Resale method to record land purchases should be reported on HCD-C Line 4a(1). Funds spent resulting in loans to the Housing Fund should be included in HCD-C lines 4b.,4f.,4g.,4h.,and 4i as appropriate. The statutory cite pertaining to Community Redevelopment Law(CRL)is provided for preparers to review to determine the appropriateness of Low and Moderate Income Housing Fund(LMIHF)expenditures and other uses. HCD does not represent that line items identifying any expenditures and other uses are allowable. CRL is accessible on the Internet [website: http://www.leginfo.ca.gov/(California Law)]beginning with Section 33000 of the Health and Safety Code California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) P40170f 11 H _ Sch A(Revised:7-22-11) Pa 7 ) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace 4. Expenditures,Loans,and Other Uses(continued) e. On/Off-Site Improvements[33334.2(e)(2)] Complete item 13 $ f. Housing Construction[33334.2(e)(5)] $ 132,181 g. Housing Rehabilitation[33334.2(e)(7)] $ h. Maintain Supply of Mobilehome Parks[33334.2(e)(10)] $ i. Preservation of At-Risk Units[33334.2(e)(11)] $ j. Transfers Out of Agency (1) For Transit village Development Plan(33334.19) $ (2) Excess Surplus[33334.12(a)(1)(A)] $ (3) Other(specify code section authorizing transfer and amount) A. Section $ B. Section $ Other Transfers Subtotal $ (4)Subtotal Transfers Out of Agency(Sum of j(1)through j(3)) $ k. SERAF loan[Sec 33690] Also complete Line 8e(below)and Box 23,pg 9. $448,636 1. Other Expenditures,Loans,and Uses[Explain and identify amount(s)]: $. Subtotal Other Expenditures,Loans,and Uses $580,817 m. Total Expenditures,Loans,and Other Uses(Sum of lines 4a.-1.) $ 1,692,583 5. Net Resources Available[End of Reporting Fiscal Year] [Page 1,Line 3,Total Resources minus above Line 4m,Total Expenditures,Loans,and Other Uses.] $424,786 6. Encumbrances and Unencumbered Balance a. Encumbrances. Amount of Line 5 reserved for future payment of legal contract(s)or agreement(s).See H&SC Section 33334.12(g)(2)for definition. $ Also refer to Sch A, item 10(Col D)and Sch B, item 4(Col D). b. Unencumbered Balance(Line 5 minus Line 6a). Also enter on Page 4,Line 1 la. $424,786 7. Designated/Undesignated Amount of Available Funds a. Designated From Line 6b-Budgeted/planned to use near-term Also refer to Sch A, item 10(Col E)and Sch B, item 4(Col E). . b. Undesignated From Line 6b-Portion not yet budgeted/planned to use $ 8. Other Housing Fund Assets(non recurrent receivables not included as part of Line 5) a. Indebtedness from Deferrals of Tax Increment(33334.6) [refer to Sch-A(s),Lines 4 and 5b(3)]. $ b. Value of Land Purchased with Housing Funds and Held for Development of Affordable Housing. Complete Sch-C item 14. $640,166 c. Loans Receivable for Housing Activities $772,687 d. Residual Receipt Loans(periodic/fluctuating payments) $ e. SERAF Total Receivable[Suspensions&Loans] (Also report in Sch C,Item 23,pg 9.) $ 448,636 f. ERAF Loans Receivable(all years)(33681) $ g. Other Assets[Explain and identify amount(s)]: Due from City of Grand Terrace $168,205 h Total Other Housing Fund Assets(Sum of lines 8a:g.) $2,029,694 9. TOTAL FUND EQUITY [Line 5(Net Resources Available)+8g(Total Other Housing Fund Assets)] $2,454,480 Compare Line 9 to the below amount reported to the SCO(Balance Sheet of Redevelopment Agencies Financial Transactions Report. [Explain differences and identify amount(s)]: $ $ ENTER LOW-MOD FUND TOTAL EQUITIES(BALANCE SHEET)REPORTED TO SCO $ 2,454,480 California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Ptiaf 11 0-2011 HCD-C Sch C(Revised:7-22-11) P40170f 11 H _ Sch A(Revised:7-22-11) Pa 7 ) "Pe 1 of 7 G PAPER FORMS(IN PLACE OF REPORTING ON-LINE),SUBMIT THIS PAGE AND ALL APPLICABLE HCD FORMS(SCHEDULESA-E)WITHA COPY OF AGENCY'S AUDIT. • IF REPORTING ON-LINE,PRINT AND SUBMIT"CONFIRMATION LETTER"UPON LOCKING REPORT • MAIL A COPY OF(a)CONFIRMATION LETTER(IF HCD REPORT WAS ELECTRONICALLY FILED)OR(b)COMPLETED FORMS AND(c)AUDIT REPORT TO BOTH HCD AND THE SCO: Department of Housing&Community Development The State Controller Division of Housing Policy Division of Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace Excess Surplus Information Pursuant to Section 33080.7 and Section 33334.12(g)(1),report on Excess Surplus that is required to be determined on the first day of a fiscal year. Excess Surplus exists when the Adjusted Balance exceeds the greater of:(1)$1,000,000 or(2)the aggregate amount of tax increment deposited to the Housing Fund during the prior four fiscal years. Section 33334.12(g)(3)(A)and(B)provide that the Unencumbered Balance can be adjusted for: (1)any remaining revenue generated in the reporting year from unspent debt proceeds and (2)if the land was disposed of during the reporting year to develop affordable housing,the difference between the fair market value of land and the value received. The Unencumbered Balance is calculated by subtracting encumbrances from Net Resources Available. "Encumbrances"are funds reserved and committed pursuant to a legally enforceable contract or agreement for expenditure for authorized redevelopment housing activities[Section 33334.12(g)(2)]. For Excess Surplus calculation purposes,carry over the prior year's HCD Schedule C Adjusted Balance as the Adjusted Balance on the first day of the reporting fiscal year. Determine which is larger:(1)$1 million or(2)the total of tax increment deposited over the prior four years. Subtract the largest amount from the Adjusted Balance and,if positive,report the amount as Excess Surplus. 10. Excess Surplus: Complete Columns 2,3,4,&5 to calculate Excess Surplus for the reporting year. Columns 6 and 7 track prior years'Excess Surplus, _ Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Sum of Tax Current Current Amount 4 Prior and Total Tax Increment Reporting Year Reporting Year Expended/Encumbered Remaining Excess Current Increment Deposits Over 1st Day 1'`Day Against FY Balance of Surplus for Each Reporting Deposits to Prior Four Adjusted Excess Surplus Excess Surplus as of Fiscal Year as of yew Housing Fund FYs Balance Balances End of Reporting Year End of Reporting Year 4 Rot Yrs Ago FY 06/07 $1,292,600 $0 $0 $0 3 Rot Yrs Ago FY 07/08 $ 1,417,922 $0 $0 $0 2Rot Yrs Ago FY 08/09 $ 1,788,550 $0 $0 $0 1 LtptYrAgo FY 09/10 $1,579,178 $0 $0 $0 CURRENT Sum of Column 2 Last Year's Sch C Col 4 minus:larger Reporting Adjusted Balance of Col 3 or$lmm Year (report positive$) $0 $0 FY 10/11 $ 6,078.250 $_1,221,107 $---- not below item 12 11. Reporting Year Ending Unencumbered Balance and Adjusted Balance: a. Unencumbered Balance(End of Year)[Page 3,Line 6b] $424,786 b. If eligible,adjust the Unencumbered Balance for: (1) Debt Proceeds[33334.12(g)(3)(B)]: Identify unspent debt proceeds and related income remaining at end of reporting year $0 (2)Land Conveyance Losses[(33334.12(g)(3)(A))]: Identify reporting year losses from sales/grants/leases of land acquired with low-mod funds, if 49%or more of new or rehabilitated units will be affordable to lower-income households $0` 12. Adjusted Balance(next year's determination of Excess Surplus)[Line l la minus sum of 1 lb(1)&l lb(2)] $424,786 Note:Adjusted Balance is not determined the same way for item 10(Column 4,bottom)and item 12. a. If there is remaining Excess Surplus from what was determined on the first day of the reporting year,describe the agency's plan(as specified in Section 33334.10)for transferring,encumbering,or expending excess surplus: b. If the plan described in 12a.was adopted,enter the plan adoption date: / / mo day yr California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pj1af 11 Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace Miscellaneous Uses of Funds 13. If an amount is reported in 4e.,pursuant to Section 33080.4(a)(6),report the total number of very low-;low-,and moderate-income households that directly benefited from expenditures for onsite/offsite improvements which resulted in either new construction, rehabilitation,or the elimination of health and safety hazards. (Note: If Line 4e of this schedule does not show expenditures for improvements,no units should be reported here.) Households Benefiting from Income Households Households Elimination of Health and Level Constructed Rehabilitated Safety Hazard Duration of Deed Restriction Very Low Low Moderate 14. If the agency is holding land for future housing development(refer to Line 8b),summarize the acreage(round to tenths,do not report square footage),zoning,date of purchase,and the anticipated start date for the housing development. No.of Purchase Estimated Date Site Name/Location* Acres Zoning Date Available Comments 11695 Canal Street 0.7 Res. 5/12/09 Unknown 20-unit rental property planned 22293 Barton Rd 1.4 Res. 5/23/01 Unknown Originally planned for senior project built elsewhere 22317 Barton Rd 1.4 Res. 2/1/02 Unknown Originally planned for senior project built elsewhere Please attach a separate sheet of paper listing any additional sites not reported above. 15. Section 33334.13 requires agencies which have used the Housing Fund to assist mortgagors in a homeownership mortgage revenue bond program,or home financing program described in that Section,to provide the following information: a. Has Agency used authority related to definitions of income or family size adjustment factors per Section 33334.13(a)? Yes❑ No ❑ Not Applicable El b. Has Agency complied with requirements in Section 33334.13(b)related to assistance for very low-income households equal to twice that provided for above moderate-income households? Yes El No ❑ Not Applicable El California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pjl4Of 11 09 $ 1,788,550 $0 $0 $0 1 LtptYrAgo FY 09/10 $1,579,178 $0 $0 $0 CURRENT Sum of Column 2 Last Year's Sch C Col 4 minus:larger Reporting Adjusted Balance of Col 3 or$lmm Year (report positive$) $0 $0 FY 10/11 $ 6,078.250 $_1,221,107 $---- not below item 12 11. Reporting Year Ending Unencumbered Balance and Adjusted Balance: a. Unencumbered Balance(End of Year)[Page 3,Line 6b] $424,786 b. If eligible,adjust the Unencumbered Balance for: (1) Debt Proceeds[33334.12(g)(3)(B)]: Identify unspent debt proceeds and related income remaining at end of reporting year $0 (2)Land Conveyance Losses[(33334.12(g)(3)(A))]: Identify reporting year losses from sales/grants/leases of land acquired with low-mod funds, if 49%or more of new or rehabilitated units will be affordable to lower-income households $0` 12. Adjusted Balance(next year's determination of Excess Surplus)[Line l la minus sum of 1 lb(1)&l lb(2)] $424,786 Note:Adjusted Balance is not determined the same way for item 10(Column 4,bottom)and item 12. a. If there is remaining Excess Surplus from what was determined on the first day of the reporting year,describe the agency's plan(as specified in Section 33334.10)for transferring,encumbering,or expending excess surplus: b. If the plan described in 12a.was adopted,enter the plan adoption date: / / mo day yr California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pj1af 11 Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace 16. For this reporting period,did Agency use non-LMIHF funds as matching funds for Federal HOME and/or HOPE program? YES ❑ NO ® If yes,identify amount of non-LMIHF funds used for HOME and/or HOPE program support. HOME$ HOPE$ 17. Pursuant to Section 33080.4(ax11),the agency shall maintain adequate records to identify the date and amount of all LMIHF deposits and withdrawals during the reporting period. To satisfy this requirement,the Agency should keep and make available upon request any and all deposit and withdrawal information. DO NOT SUBMIT ANY DOCUMENTS/RECORDS. Has your agency made any deposits to or withdrawals from the LMIHF? Yes ® No ❑ If yes,identify the document(s)describing the agency's deposits and withdrawals by listing for each document,the following (attach additional pages of similar information below as necessary): Name of document(e.g.ledger,journal,etc.): Trial Balance Name of Agency Custodian(person): Bernie Simon.Finance Director Custodian's telephone number: (909)430-2216 Place where record can be accessed: Finance Department.City of Grand Terrace Name of document(e.g.ledger,journal,etc.): Name of Agency Custodian(person): Custodian's telephone number: Place where record can be accessed: 18. Use of Other(non Low-Mod Funds)Redevelopment Funds for Housing - 1 Please briefly describe the use of any non-LMIHF redevelopment funds(i.e.,contributions from the other 80%of tax increment revenue or other non Low-Mod funds)to construct,improve,assist,or preserve housing in the community. N/A 19. Suggestions/Resource Needs Please provide suggestions to simplify and improve future agency reporting and identify any training,information,and/or other resources,etc.that would help your agency to more quickly and effectively use its housing or other funds to increase,improve, and preserve affordable housing? None 20. Annual Monitoring Reports of Previously Completed Affordable Housing Proiects/Programs(H&SC 33418) Were all Annual Monitoring Reports received for all prior years'affordable housing projects/programs? Yes ® No ❑ California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) PCItaf 11 $0 $0 $0 CURRENT Sum of Column 2 Last Year's Sch C Col 4 minus:larger Reporting Adjusted Balance of Col 3 or$lmm Year (report positive$) $0 $0 FY 10/11 $ 6,078.250 $_1,221,107 $---- not below item 12 11. Reporting Year Ending Unencumbered Balance and Adjusted Balance: a. Unencumbered Balance(End of Year)[Page 3,Line 6b] $424,786 b. If eligible,adjust the Unencumbered Balance for: (1) Debt Proceeds[33334.12(g)(3)(B)]: Identify unspent debt proceeds and related income remaining at end of reporting year $0 (2)Land Conveyance Losses[(33334.12(g)(3)(A))]: Identify reporting year losses from sales/grants/leases of land acquired with low-mod funds, if 49%or more of new or rehabilitated units will be affordable to lower-income households $0` 12. Adjusted Balance(next year's determination of Excess Surplus)[Line l la minus sum of 1 lb(1)&l lb(2)] $424,786 Note:Adjusted Balance is not determined the same way for item 10(Column 4,bottom)and item 12. a. If there is remaining Excess Surplus from what was determined on the first day of the reporting year,describe the agency's plan(as specified in Section 33334.10)for transferring,encumbering,or expending excess surplus: b. If the plan described in 12a.was adopted,enter the plan adoption date: / / mo day yr California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pj1af 11 Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace 21.Excess Surplus Expenditure Plan(H&SC 33334.10(a) California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pj4 3f 11 Re i.�RPHI nt pan [es F Statement of Income and Expenditures Summary,"Combined Transfers In/Out Fiscal Year 2011 Operating Transfers In 54,613,014 Tax Increment Transfers In Operating Transfers Out $4,613,014 • Tax Increment Transfers Out j u}}Y ryR Statement of Income and Expenditures- Summary, page 1• .r 1216f2011 CO Combined Transfers In/Out End of Fiscal Year Principal Amount In Default Interest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 Agency Name: CRA of City of Grand Terrace 22.Footnote area to provide additional information. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised;7-22-11) Pam iv 11 11 Re i.�RPHI nt pan [es F Statement of Income and Expenditures Summary,"Combined Transfers In/Out Fiscal Year 2011 Operating Transfers In 54,613,014 Tax Increment Transfers In Operating Transfers Out $4,613,014 • Tax Increment Transfers Out j u}}Y ryR Statement of Income and Expenditures- Summary, page 1• .r 1216f2011 CO Combined Transfers In/Out End of Fiscal Year Principal Amount In Default Interest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 Agency Name: CRA of City of Grand Terrace 23. Agency-wide Accounting for SERAF SUSPENSION/LOAN/REPAYMENT/BALANCE Instructions: Supplemental Education Revenue Augmentation Fund(SERAF). Repayment to housing fund required in 5 years. Step 1:Identify FY 2009-10 amount suspended and/or loaned and/or any repayment. Compute Balance(Col 4) Step 2:Identify FY 2010-11 amount loaned and/or any repayment. Compute Balance(Col 4) Step 3:Complete information requested in Col 3 and Col for applicable years. Step 4:Repay all FY 2009-10 suspension and loan amounts within required 5 years(before FY 2014-15 end). Step 5:Repay all FY 2010-11 loan amount within required 5 years(before FY 2015-16 end). Col 1 Col 2 Col 3 Col 4 SUSPENSION LOAN REPAYMENT BALANCE Amount for Amount for Amount for (Col 1 plus Col 2 Fiscal Year Applicable Year Applicable Years Applicable Years minus Col 3) 0 0 , 0 2009-2010 $448,636 - $448,636 2010—2011 $448,636 2011-2012 $448,636 2012—2013 $448,636 2013—2014 Funds suspended& loaned - 2014—2015 in I 1 2009-10 $448,636 must be repaid M 6/30/2015 Funds loaned $448,636 $0 2015-2016 in 112010-11 must be repaid by 6/30/2016 Suspension of Funds to pay SERAF in FY 2009-10: H&SC Section 33334.2(k)(1)(2)(3) H&SC Section 33334.2(k)(1)(2)(3),applicable only for FY 2009-10,granted agencies the option to make SERAF payment by suspending tax increment revenue from deposit into the Low Mod Fund. Repayment is required within 5 years,by June 30,2015. Borrowing of Funds to pay SERAF in FY 2009-10 and FY 2010-11: H&SC Section 33690(c)(1)(2) H&SC Section 33690(c)(1)(2),applicable for Fiscal Years 2009-10 and 2010-11,granted agencies option to make SERAF by borrowing funds from the Low Mod Housing Fund. Full repayment is required within 5 years as follows: FY 2009-10 amount borrowed must be fully repaid by June 30,2015. FY 2010-11 amount borrowed must be fully repaid by June 30,2016. Penalties for Non-repayment in 5 Years:H&SC Sections 33020.5,33331.5,33334.2,33688, 33690,33690.5,33691 and 33692. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) • Pjl5f 11 1 $0 $0 $0 CURRENT Sum of Column 2 Last Year's Sch C Col 4 minus:larger Reporting Adjusted Balance of Col 3 or$lmm Year (report positive$) $0 $0 FY 10/11 $ 6,078.250 $_1,221,107 $---- not below item 12 11. Reporting Year Ending Unencumbered Balance and Adjusted Balance: a. Unencumbered Balance(End of Year)[Page 3,Line 6b] $424,786 b. If eligible,adjust the Unencumbered Balance for: (1) Debt Proceeds[33334.12(g)(3)(B)]: Identify unspent debt proceeds and related income remaining at end of reporting year $0 (2)Land Conveyance Losses[(33334.12(g)(3)(A))]: Identify reporting year losses from sales/grants/leases of land acquired with low-mod funds, if 49%or more of new or rehabilitated units will be affordable to lower-income households $0` 12. Adjusted Balance(next year's determination of Excess Surplus)[Line l la minus sum of 1 lb(1)&l lb(2)] $424,786 Note:Adjusted Balance is not determined the same way for item 10(Column 4,bottom)and item 12. a. If there is remaining Excess Surplus from what was determined on the first day of the reporting year,describe the agency's plan(as specified in Section 33334.10)for transferring,encumbering,or expending excess surplus: b. If the plan described in 12a.was adopted,enter the plan adoption date: / / mo day yr California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pj1af 11 Accounting and Reporting Redevelopment Section Local Government Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace • 24. Project Achievement and HCD Director's Award for Housing Excellence Project achievement information is optional but can serve important purposes: Agencies'achievements can inform others of successful redevelopment projects and provide instructive information for additional successful projects. Achievements may be included in HCD's Annual Report of Housing Activities of California Redevelopment Agencies to assist other local agencies in developing effective and efficient programs to address local housing needs. In addition,HCD may select various projects to receive the Director's Award for Housing Excellence. Projects may be selected based on criteria such as local affordable housing need(s)met,resources utilized,barriers overcome,and project innovation/complexity,etc. Project achievement information should only be submitted for one affordable residential project that was completed within the reporting year as evidenced by a Certificate of Occupancy. The project must not have been previously reported as an achievement. To publish agencies' achievements in a standard format, please complete information for each underlined category ,"' below addressing suggested topics in a narrative format that does not exceed two pages(see example, next page). In addition to submitting information with other HCD forms to the State Controller, please submit achievement information on a 3.5 inch diskette and identj the software type and version. For convenience, the diskette can be separately mailed to: HCD Policy Division, 1800 3 Street, Sacramento, CA 95811 or data can be attached to an email and sent to appropriate staff by inquiring of appropriate staffs name and email address by calling 916.445- 4728. AGENCY INFORMATION • Project Type(Choose one of the categories below and one kind of assistance representing the primary project type): New/Additional Units(Previously Unoccupied/Uninhabitable): Existing Units(Previously Occupied) - New Construction to own - Rehabilitation of Owner-Occupied - New Construction to rent - Rehabilitation of Tenant-Occupied - Rehabilitation to own - Acquisition and Rehabilitation to Own - Rehabilitation to rent - Acquisition and Rehabilitation to Rent - Adaptive Re-use - Mobilehomes/Manufactured Homes - Mixed Use Infill - Payment Assistance for Owner or Renter - Mobilehomes/Manufactured Homes - Transitional Housing - Mortgage Assistance - Other(describe) ' - Transitional Housing - Other(describe) • • Agency Name: • Agency Contact and Telephone Number for the Project: DESCRIPTION • Project Name • Clientele served[owner,renter,income group,special need(e.g.large family or disabled),etc.] • Number and type of units and location,density,and size of project relative to other projects,etc. • Degree of affordability/assistance rendered to families by project,etc. • Uniqueness(land use,design features,additional services/amenities provided,funding sources/collaboration,before/after project conversion such as re-use,mixed use,etc.) • Cost(acquisition,clean-up,infrastructure,conversion,development,etc.) HISTORY • Timeframe from planning to opening • Barriers/resistance(legal/financial/community,etc.)that were overcome • Problems and creative solutions found • Lessons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Agency Name: CRA of City of Grand Terrace ACHIEVEMENT EXAMPLE Project Type: NEW CONSTRUCTION-OWNER OCCUPIED Redevelopment Agency Contact: Name(Area Code)Telephone# Project/Program Name: Project or Program Description During the reporting year,construction of 12 homes was completed. Enterprises,which specializes in community self-help projects,was the developer,assisting 12 families in the construction of their new homes. The homes took 10 months to build. The families'work on the homes was converted into"sweat equity"valued at$15,000. The first mortgage was from CHFA. Families were also given an affordable second mortgage. The second and third mortgage loans were funded by LMIHF and HOME funds. History The (City or Countvl of struggled for several years over what to do about the area. The tried to encourage development in the area by rezoning a large portion of the area for multi-family use,and twice attempted to create improvement districts. None of these efforts were successful and the area continued to deteriorate, sparking growing concern among city officials and residents. At the point that the Redevelopment Agency became involved,there was significant ill will between the residents of the and the(City or County). The introduced the project in with discussions of how the Agency could become involved in improving the blighted residential neighborhood centering on . This area is in the core area of town and was developed with disproportionately narrow,deep lots,based on a subdivision plat laid in 1950. Residents built their homes on the street frontages of and leaving large back-lot areas that were landlocked and unsuitable for development,having no access to either avenue. The Agency worked with 24 property owners to - purchase portions of their properties. Over several years,the Agency purchased enough property to complete a tract map creating access and lots for building. Other non-profits have created an additional twelve affordable homes. Agency Role The Agency played the central role. The Project is a classic example of successful redevelopment. All elements of blight were present: irregular, land-locked parcels without access;numerous property owners; development that lagged behind that of the surrounding municipal property;high development cost due to need for installation of street improvements,utilities,a storm drain system, and undergrounding of a flood control creek; and a low-income neighborhood in which property sale prices would not support high development costs. The Agency determined that the best development for the area would be single-family owner-occupied homes. The Agency bonded its tax increment to fund the off-site improvements. A tract map was completed providing for the installation of the street improvements,utilities, storm drainage,and the undergrounding of Creek. These improvements cost the Agency approximately$1.5 million. In lieu of using the eminent domain process,the Agency negotiated with 22 property owners to purchase portions of their property,allowing for access to the landlocked parcels. This helped foster trust and good will during the course of the negotiations. The Project got underway once sufficient property was purchased. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V SCHEDULE HCD-D1 GENERAL PROJECT/PROGRAM INFORMATION For each different Project/Program (area/name/aav or nonaay dev/rental or owner), complete a Dl'and applicable D2-D7. Examples: 1:25 minor rehab(Nonagy Dev):Area 1: 15 Owner;Area 2: 6 Rental; &Outside:4 Rental. Complete 3 D-1s, &Ds3-4-5. 2:20 sub rehab(nonrestricted):Area 3:4 Agy Dev. Rentals; 16 Nonagy Dev. Rentals. Complete 2 D-1s&2 D-5s. 3: 15 sub rehab(restricted):Area 4: 15 Nonagy Dev, Owner. Complete 1 D-1 & 1 D-3. 4: 10 new(Outside). 2 Agy Dev(restricted Rental), 8 Nonagy Dev(nonrestricted Owner) Complete 2 D-ls, 1 D-4, & 1 D-5. Name of Redevelopment Agency: CRA of the City of Grand Terrace Identify Project Area or specify"Outside": Grand Terrace Comm. Redevelopment Project Area General Title of Housing Project/Program: Canal Village/Legacv Homes Project/Program Address(optional): Street: Cat : ZIP: 11695 Canal Street Grand Terrace 92313 Owner Name(optional): • Total Project/Program Units: Restricted Units: Unrestricted Units: # 9 # # 9 For proiects/programs with no RDA assistance,do not complete any of below or any of HCD D2-D6. Only complete HCD-D7. Was this a federally assisted multi-family rental project[Gov't Code Section 65863.10(a)(3)]? '❑YES ® NO Number of units occupied by ineligible households(e.g. ineligible income/#of residents in unit)at FY end #0 Number of bedrooms occupied by ineligible persons(e.g. ineligible income/#of residents in unit)at FY end #0 Number of units restricted for special needs: (number must not exceed"Total Project Units") #0 Number of units restricted that are serving one or more Special Needs: # 0 ❑ Check, if data not available (Note: A unit may serve multiple"Special Needs"below. Sum of all the below can exceed the "Number of Units"above) #0 DISABLED(Mental) #0 FARMWORKER(Permanent) #0 TRANSITIONAL HOUSING #0 DISABLED(Physical) #0 FEMALE HEAD OF HOUSHOLD #0 ELDERLY #0 FARMWORKER(Migrant) #0 LARGE FAMILY #0 EMERGENCY SHELTERS (4 or more Bedrooms) (allowable use o&with "Other Housing ;` 1, Units Provided;Without LMIHF"Sch-D6), Affordability and/or Special Need Use Restriction Term(enter day/month/year using digits,e.g.07/01/2002): Replacement Housin Uq nits Inclusionarv,Housing Units Other Housing Units Provided With LMIHF Without LMIHF Restriction Start Date N/A N/A N/A N/A Restriction End Date N/A N/A N/A N/A Perpetuity N/A N/A N/A _ N/A Funding Sources: Redevelopment Funds: $ Federal Funds $ State Funds: $ Other Local Funds: $ Private Funds: $ Owner's Equity: $ TCAC/Federal Award: $ TCAC/State Award: $ Total Development/Purchase Cost: $ Check all appropriate form(s) below that will be used to identify all of this Project's/Program's Units: ❑ Replacement Housing Units Inclusionary Units: Other Housing Units Provided: (Sch HCD-D2) El Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) ❑Without LMIHF(Sch HCD-D6) ® No Agency Assistance (Sch HCD-D7) California Redevelopment Agencies-Fiscal Year 2010-2011 HCmlal SchD1(Revised:7-22-11) elopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V SCHEDULE HCD-D1 GENERAL PROJECT/PROGRAM INFORMATION For each different Project/Program (area/name/aav or nonaav dev/rental or owner), complete a D1 and applicable D2-D7. Examples. 1:25 minor rehab (Nonagy Dey):Area 1: 15 Owner;Area 2: 6 Rental; & Outside:4 Rental. Complete 3 D-15, &D53-4-5. 2:20 sub rehab (nonrestricted):Area 3: 4 Agy Dev. Rentals; 16 Nonagy Day. Rentals. Complete 2 D-15 &2 D-55. 3: 15 sub rehab (restricted):Area 4: 15 Nonagy Dew, Owner. Complete 1 D-1 & 1 D-3. 4: 10 new (Outside), 2Agy Day (restricted Rental), 8 Nonagy Day (nonrestricted Owner) Complete 2 D-1s, 1 D-4, & 1 D-5. Name of Redevelopment Agency: CRA of the City of Grand Terrace Identify Project Area or specify"Outside": Grand Terrace Comm. Redevelopment Project Area General Title of Housing Project/Program: Market Rate SFR Project/Program Address(optional): Street: Cj: ZIP: 23210 Twin Canyon Drive Grand Terrace 92313 Owner Name(optional): Total Project/Program Units: Restricted Units: Unrestricted,Units: # 1 # - # 1 For projects/programs with no RDA assistance,do not complete any of below or any of HCD D2-D6. Only complete HCD-D7. Was this a federally assisted multi-family rental project[Gov't Code Section 65863.10(a)(3)]? ❑YES ® NO Number of units occupied by ineligible households (e.g. ineligible income/#of residents in unit)at FY end #0 Number of bedrooms occupied by ineligible persons(e.g. ineligible income/#of residents in unit)at FY end #0 Number of units restricted for special needs: (number must not exceed"Total Project Units") #0 Number of units restricted that are serving one or more Special Needs: # 0 ❑ Check, if data not available (Note: A unit may serve multiple"Special Needs"below. Sum of all the below can exceed the "Number of Units"above) #0 DISABLED(Mental) #0 FARMWORKER(Permanent) #0 TRANSITIONAL HOUSING #0 DISABLED(Physical) #0 FEMALE HEAD OF HOUSHOLD #0 ELDERLY #0 FARMWORKER(Migrant) #0 LARGE FAMILY #0 EMERGENCY SHELTERS (4 or more Bedrooms) (allowable use only with"Other Housing Units Provided.-Without LMIHF"Sch-D6) Affordability and/or Special Need Use Restriction Term(enter day/month/year using digits,e.g.07/01/2002): Replacement Housing Units Inclusionary Housing Units Other Housing Units Provided With LMIHF Without LMIHF Restriction Start Date N/A N/A N/A N/A Restriction End Date N/A N/A N/A N/A Perpetuity N/A N/A N/A N/A Funding Sources: Redevelopment Funds: $ Federal Funds $ ° State Funds: $ Other Local Funds: $ Private Funds: $ Owner's Equity: $ TCAC/Federal Award: $ TCAC/State Award: $ Total Development/Purchase Cost: $ Check all appropriate form(s)below that will be used to identify all of this Project's/Program's Units: ❑ Replacement Housing Units Inclusionary Units: Other Housing Units Provided: (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) ❑ Outside Project Area(Sch HCD-D4) ❑Without LMIHF(Sch HCD-D6) ® No Agency Assistance(Sch HCD-D7) California Redevelopment Agencies-Fiscal Year 2010-2011 Hens Sch DI(Revised:7-22-11) HCD-C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V SCHEDULE HCD-D7 HOUSING UNITS PROVIDED(NO AGENCY ASSISTANCE) (units not claimed on Schedule D-2,3,4,5,6) Agency: CRA of the City of Grand Terrace Redevelopment Project Area Name, or"Outside": City of Grand Terrace Redevelopment Project Area Housing Project Name: Canal Village/Legacy Homes NOTE: On this form,only report UNITS NOT REPORTED on HCD-D2 through HCD-D6 for project/program units that have not received ELE agency assistance. Agency assistance includes either financial assistance(LMIHF or other agency funds)or nonfinancial assistance(design,planning,etc.)provided by agency staff In some cases,of the total units reported on HCD Dl,a portion of units in the same project/program may be agency assisted(reported on HCD-D2 through HCD D6) whereas other units may be unassisted by the agency(reported on HCD D7). The intent of this form is to: (1)reconcile any difference between total project/program units reported on HCD Dl compared to the sum of all the project's/program's units reported on HCD-D2 through HCD-D6,and(2)account for other(nonassisted) housing units provided inside a project area that increases the agency's inclusionary obligation. Reporting nonagency assisted projects outside a project area is optional, if units do not make-up any part of total units reported on HCD-Dl. HCD-D7 Reporting Examples Example 1(reporting partial units): A new 100 unit project was built(reported on HCD-D1,Inside or Outside a project area). Fifty(SO)units received agency assistance[30 affordable LMIHF units(reported on either HCD-D2,D3,D4,or DS)and 20 above moderate units were funded with other agency funds(reported on HCD-D6)J. The remaining 50(privately financed and developed market-rate units)must be reported on HCD D7 to make up the difference between 100 reported on Dl and SO reported on D2-D6). Example 2(reporting all units): Inside a project area a condemned,historic property was substantially rehabilitated(multi- family or single-family),funded by tax credits and other private financing without any agency assistance. Check whether Inside or Outside Project Area in completing applicable information below: ® INSIDE Project Area Enter the number for each unit type for each applicable activity: ACTIVITY: UNIT TYPE: VLOW LOW MOD AMOD TOTAL New Construction Units: 9 9 Substantial Rehabilitation Units: Total Units: 9 9 If agency did not assist any part of proiect B00000855/856/857 4/19/11 identify Building Permit Number and Date: BUILDING PERMIT NUMBER BUILDING PERMIT DATE ❑ OUTSIDE Project Area Enter the number for each unit type for each applicable activity: ACTIVITY: UNIT TYPE: VLOW LOW MOD AMOD TOTAL New Construction Units: Substantial Rehabilitation Units: Total Units: If agency did not assist any part of project identify Building Permit Number and Date: BUILDING PERMIT NUMBER BUILDING PERMIT DATE Check all appropriate form(s) listed below that will be used to identify remaining Project Units to be reported: ❑ Replacement Housing Units Inclusionary Units: Other Housing Units Provided: (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) ❑ Outside Project Area(Sch HCD-D4) ❑Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 120 Hens Sch DI(Revised:7-22-11) HCD-C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V SCHEDULE HCD-D7 HOUSING UNITS PROVIDED(NO AGENCY ASSISTANCE) • (units not claimed on Schedule D-2,3,4,5,6) Agency: CRA of the City of Grand Terrace Redevelopment Project Area Name, or"Outside": City of Grand Terrace Redevelopment Project Area Housing Project Name: 23210 Twin Canyon Drive NOTE: On this form,only report UNITS NOT REPORTED on HCD-D2 through HCD D6 for project/program units that have not received agency assistance. Agency assistance includes either financial assistance(LMIHF or other agency funds)or nonfinancial assistance(design,planning,etc.)provided by agency staff. In some cases,of the total units reported on HCD Dl,a portion of units in the same project/program may be agency assisted(reported on HCD D2 through HCD-D6) whereas other units may be unassisted by the agency(reported on HCD D7). The intent of this form is to: (1)reconcile any difference between total project/program units reported on HCD D1 compared to the sum of all the project's/program's units reported on HCD-D2 through HCD-D6,and(2)account for other(nonassisted) housing units provided inside a project area that increases the agency's inclusionary obligation. Reporting nonagency assisted protects outside aproject area is optional, if units do not make-up any part of total units reported on HCD-Dl. HCD-D7 Reporting Examples Example 1(reporting partial units): A new 100 unit project was built(reported on HCD-D1,Inside or Outside a project area). Fifty(50)units received agency assistance(30 affordable LMIHF units(reported on either HCD-D2,D3,D4,or DS)and 20 above moderate units were funded with other agency funds(reported on HCD-D6)J. The remaining 50(privately financed and developed market-rate units)must be reported on HCD-D7 to make up the difference between 100 reported on D1 and 50 reported on D2-D6). Example 2(reporting all units): Inside a project area a condemned,historic property was substantially rehabilitated(multi- family.or.singlefamily),funded by tax credits and other private financing without any agency assistance. Check whether Inside or Outside Project Area in completing applicable information below: ® INSIDE Project Area..........Enter the number for each unit type for each applicable activity:' ACTIVITY: UNIT TYPE: VLOW LOW MOD AMOD TOTAL New Construction Units: 1 i Substantial Rehabilitation Units: Total Units: i If agency did not assist any part of project B00000664 11/10/10 identify Building Permit Number and Date: BUILDING PERMIT NUMBER BUILDING PERMIT DATE ❑ . OUTSIDE Project Area Enter the number for each unit type for each applicable activity: ACTIVITY: UNIT TYPE: VLOW LOW MOD AMOD TOTAL New Construction Units: Substantial Rehabilitation Units: Total Units: If agency did not assist any part of project identify Building Permit Number and Date: BUILDING PERMIT NUMBER BUILDING PERMIT DATE Check all appropriate form(s)listed below that will be used to identify remaining Project Units to be reported: ❑ Replacement Housing Units Inclusionary Units: Other Housing Units Provided: (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V SCHEDULE HCD-E CALCULATION OF INCREASE IN AGENCY'S INCLUSIONARY OBLIGATION BASED ON SPECIFIED HOUSING ACTIVITY DURING THE REPORTING YEAR Agency: CRA of the City of Grand Terrace Name of Project or Area (if applicable, list"Outside" or"Summary": City of Grand Terrace Redevelopment Proiect Area Summary Complete this form to report activity separately by project or area or to summarize activity for the year. Report all new construction and/or substantial rehabilitation units from Forms D2 through D7 that were: (a) developed by the agency and/or(b) developed only in a project area by a nonagency person or entity. PART I [H&SC Section 33413(b)(1)] AGENCY DEVELOPED UNITS DURING THE REPORTING YEAR BOTH INSIDE AND OUTSIDE OF A PROJECT AREA 1. New Units Developed by the Agency 2. Substantially Rehabilitated Units Developed by the Agency 3. Subtotal -Baseline of Agency Developed Units (add lines 1 &2) 4. Subtotal of Increased Inclusionary Obligation(Line 3 x 30%) (see Notes 1 and 2 below) 0 5. Very-Low Inclusionary Obligation Increase Units (Line 4 x 50%) 0 PART II [H&SC Section 33413(b)(2)] NONAGENCY DEVELOPED UNITS DURING THE REPORTING YEAR ONLY INSIDE A PROJECT AREA 6. New Units Developed by Any Nonagency Person or Entity 10 7. Substantially Rehabilitated Units Developed by Any Nonagency Person or Entity 8. Subtotal -Baseline of Nonagency Developed Units(add lines 6&7) 10 ,-- 9. Subtotal of Increased Inclusionary Obligation(Line 8 x 15%) (see Notes 1 and 2 below) 2 10. Very-Low Inclusionary Obligation Increase(Line 9 x 40%) 0 PART III REPORTING YEAR TOTALS 11. Total Increase in Inclusionary Obligation (add lines 4 and 9) 2 12. Very-Low Inclusionary Obligation Increase(add line 5 and 10) (Line 12 is a subset of Line 11) 0 NOTES: 1. Section 33413(b)(1), (2), and(4)require agencies to ensure that applicable percentages(30% or 15%) of all(market-rate and affordable) "new and substantially rehabilitated dwelling units"are made available at affordable housing cost within 10 year planning periods. Market-rate units: units not assisted with low-mod funds and jurisdiction does not control affordability restrictions. Affordable units: units generally restricted for the longest feasible time beyond the redevelopment plan's land use controls and jurisdiction controls affordability restrictions.ARencv developed units: market-rate units can not exceed 70 percent and affordable units must be at least 30 percent; however, all units assisted with low-mod funds must be affordable. Nonagency developed(project area) units: market-rate units can not exceed 85 percent and affordable units must be at least 15 percent 2. Production requirements may be met on a project-by-project basis or in aggregate within each 10 year planning period The percentage of affordable units relative to total units required within each 10 year planning period may be calculated as follows: AFFORDABLE units= Market-rate x(.30 or.15) TOTAL units= Market-rate or Affordable (.70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Annual Report—Information Required by CRL Section 33080.4(a)(7) The housing programs involved in the Agency's Low and Moderate Income Housing Program as of June 30, 2011 are: • Highland Apartments- 111 income restricted multi-family rental units • Blue Mountain Senior Apartments - 108 senior income restricted multi-family rental units (Total units in project: 120) EProjeet/Program Name Very Low , Low Moderate- Not Management Total. Qualified Highland Apartments * * * 111 Blue Mountain Senior Apartments 55 52 1 108 Purchase, Rehab and Re-sell 2 7 7 N/A N/A 16 Program *1985 Agreement only specifies low to moderate income Purchase, Rehab and Re-sell Program—The Agency provides a program that provides loans to qualified individuals/property owners that provides for the purchase and rehabilitation of single- family homes. No new loans were made during this fiscal year. However, 16 loans are still outstanding. Eleven (11) of these loans were for the purchase and rehabilitation of the property, while five (5) were provided for rehabilitation only. Four (4) of the eleven (11) loans for purchase involve equity sharing, with seven (7) loans to be paid back at the time of sale or refinancing. The five (5) rehab loans are due upon sale or refinance. 123 6&7) 10 ,-- 9. Subtotal of Increased Inclusionary Obligation(Line 8 x 15%) (see Notes 1 and 2 below) 2 10. Very-Low Inclusionary Obligation Increase(Line 9 x 40%) 0 PART III REPORTING YEAR TOTALS 11. Total Increase in Inclusionary Obligation (add lines 4 and 9) 2 12. Very-Low Inclusionary Obligation Increase(add line 5 and 10) (Line 12 is a subset of Line 11) 0 NOTES: 1. Section 33413(b)(1), (2), and(4)require agencies to ensure that applicable percentages(30% or 15%) of all(market-rate and affordable) "new and substantially rehabilitated dwelling units"are made available at affordable housing cost within 10 year planning periods. Market-rate units: units not assisted with low-mod funds and jurisdiction does not control affordability restrictions. Affordable units: units generally restricted for the longest feasible time beyond the redevelopment plan's land use controls and jurisdiction controls affordability restrictions.ARencv developed units: market-rate units can not exceed 70 percent and affordable units must be at least 30 percent; however, all units assisted with low-mod funds must be affordable. Nonagency developed(project area) units: market-rate units can not exceed 85 percent and affordable units must be at least 15 percent 2. Production requirements may be met on a project-by-project basis or in aggregate within each 10 year planning period The percentage of affordable units relative to total units required within each 10 year planning period may be calculated as follows: AFFORDABLE units= Market-rate x(.30 or.15) TOTAL units= Market-rate or Affordable (.70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CERTIFICATE OF OWNER COMPLIANCE WITH REGULATORY AGREEMENT DURING THE SECOND QUARTER 2011 $30,000,000 COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF GRAND TERRACE MULTIFAMILY HOUSING REVENUE BONDS (MT.VERNON VILLAS PROJECT) 1985 SERIES A Witnessed that on this 15th day of August. 2011, the undersigned, as duly appointed Administrator for the $30,000,000 Community Redevelopment Agency of the City of Grand Terrace Multifamily Housing Revenue Bonds (Mt. Vernon Villas Project) 1985 Series A, does hereby certify that during the second quarter 2011 and based on its review of the Certification of Tenant Eligibility and Income Verification, the Certificate of Continuing Program'Compliance and supporting documents that(i)the Owner was in compliance with the Regulatory Agreement, dated as of December 1, 1985, among the Owner,the City and the Trustee named therein, and(ii) a minimum of 20 percent of the units in the project were occupied by Low and Moderate Income Tenants or are currently vacant and being held available for such occupancy. Enclosed are copies of the Certifications of Program compliance prepared by the Agent for the Owner. The representation set forth herein and in the attachments is true and correct to the best of the undersigned's knowledge and belief. 1 - Michael F. Whipple Date:August 15, 2011 II 124 ary Obligation(Line 8 x 15%) (see Notes 1 and 2 below) 2 10. Very-Low Inclusionary Obligation Increase(Line 9 x 40%) 0 PART III REPORTING YEAR TOTALS 11. Total Increase in Inclusionary Obligation (add lines 4 and 9) 2 12. Very-Low Inclusionary Obligation Increase(add line 5 and 10) (Line 12 is a subset of Line 11) 0 NOTES: 1. Section 33413(b)(1), (2), and(4)require agencies to ensure that applicable percentages(30% or 15%) of all(market-rate and affordable) "new and substantially rehabilitated dwelling units"are made available at affordable housing cost within 10 year planning periods. Market-rate units: units not assisted with low-mod funds and jurisdiction does not control affordability restrictions. Affordable units: units generally restricted for the longest feasible time beyond the redevelopment plan's land use controls and jurisdiction controls affordability restrictions.ARencv developed units: market-rate units can not exceed 70 percent and affordable units must be at least 30 percent; however, all units assisted with low-mod funds must be affordable. Nonagency developed(project area) units: market-rate units can not exceed 85 percent and affordable units must be at least 15 percent 2. Production requirements may be met on a project-by-project basis or in aggregate within each 10 year planning period The percentage of affordable units relative to total units required within each 10 year planning period may be calculated as follows: AFFORDABLE units= Market-rate x(.30 or.15) TOTAL units= Market-rate or Affordable (.70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V 3 ,11 CERTIFICATION OF CONTINUING PROGRAM COMPLIANCE Witnesseth that on this 1st day of April 2011 the undersigned having borrowed certain fund from the Community Redevelopment Agency of the City of Grand Terrace(the"Issuer")in connection with the • Issuer's Multifamily Housing Revenue Bonds(Mt.Vernon Villas Project),for the purpose of permanently financing a 556-unit multi-family housing project located in the City of Grand Terrace,California(the "Project"),does hereby certify that during the preceding month(I)such Project was continually in compliance with the Regulatory Agreement,dated of December 1,1985,among the undersigned Developer,the Issuer and the Trustee named therein,and(ii)(20)twenty percent of the units in the Project were occupied by Low and Moderate Tenants(minimum of 20 percent required)or are currently vacant and being held available for such occupancy and have been so held continuously since the date a Low and Moderate Tenantvacated such unit,as set forth below. Names of Low or moderate Tenants who commenced or terminated occupancy during proceeding quarter. • Commenced Occupancy Terminated Occupancy Month Apt Resident Month Apt Resident April April 2011 2011 318 Armando Herrera 464 Amber Gallagher 573 Ameiha Johnson • Total Units %of Total Total Units In Project 556 100% Total Units Occupied To Date 524 94% Units Occupied in Low to Moderate Frog. 108 19% Total Low and Moderate Tenants of Total Occ. 112 20% Attached is a listing of each apartment occupied in the Project,indicating those units occupied by Low and Moderate Tenants. The representation set forth herein and in the attachments is true and correct to the best of the undersigned knowledge and belief. Sincerely, Bill Brooks Agent for Owner Attachments(s) 125 ling units"are made available at affordable housing cost within 10 year planning periods. Market-rate units: units not assisted with low-mod funds and jurisdiction does not control affordability restrictions. Affordable units: units generally restricted for the longest feasible time beyond the redevelopment plan's land use controls and jurisdiction controls affordability restrictions.ARencv developed units: market-rate units can not exceed 70 percent and affordable units must be at least 30 percent; however, all units assisted with low-mod funds must be affordable. Nonagency developed(project area) units: market-rate units can not exceed 85 percent and affordable units must be at least 15 percent 2. Production requirements may be met on a project-by-project basis or in aggregate within each 10 year planning period The percentage of affordable units relative to total units required within each 10 year planning period may be calculated as follows: AFFORDABLE units= Market-rate x(.30 or.15) TOTAL units= Market-rate or Affordable (.70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CERTIFICATION OF CONTINUING PROGRAM COMPLIANCE Witnesseth that on this 1st day of May 2011 the undersigned having borrowed certain fund from the • Community Redevelopment Agency of the City of Grand Terrace(the"Issuer")in connection with the Issuer's Multifamily Housing Revenue Bonds(Mt.Vernon Villas Project),for the purpose of permanently financing a 556-unit multi-family housing project located in the City of Grand Terrace,California(the • "Project"),does hereby certify that during the preceding month(I)such Project was continually in compliance with the Regulatory Agreement,dated of December 1,1985,among the undersigned Developer,the Issuer and the Trustee named therein,and(ii)(20)twenty percent of the units in the Project were occupied by Low and Moderate Tenants(minimum of 20 percent required)or are currently vacant and being held available for such occupancy and have been so held continuously since the date a Low and Moderate Tenant vacated such unit,as set forth below. Names of Low or moderate Tenants who commenced or terminated occupancy during proreming quarter. Commenced Occupancy Terminated Occupancy Month Apt Resident Month Apt Resident May 2011 May 2011 352 Reyna Hernandez 145 Eboney Stringer 117 Celeste Sandoval 352 Sonya Harris 444 Lauren Flogerzi f, • • Total Units %of Total • Total Units In Project 556 100% Total Units Occupied To Date 520 93% Units Occupied in Low to Moderate Prog. 105 18% Total Low and Moderate Tenants of Total Occ. 112 20% Attached is a listing of each apartment occupied in the Project,indicating those units occupied by Low and Moderate Tenants. The representation set forth herein and in the attachments is true and correct to the best of the undersigned knowledge and belief Sincerely, Bill Brooks Agent for Owner Attachments(s) • 126 does not control affordability restrictions. Affordable units: units generally restricted for the longest feasible time beyond the redevelopment plan's land use controls and jurisdiction controls affordability restrictions.ARencv developed units: market-rate units can not exceed 70 percent and affordable units must be at least 30 percent; however, all units assisted with low-mod funds must be affordable. Nonagency developed(project area) units: market-rate units can not exceed 85 percent and affordable units must be at least 15 percent 2. Production requirements may be met on a project-by-project basis or in aggregate within each 10 year planning period The percentage of affordable units relative to total units required within each 10 year planning period may be calculated as follows: AFFORDABLE units= Market-rate x(.30 or.15) TOTAL units= Market-rate or Affordable (.70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CERTIFICATION OF CONTINUING PROGRAM COMPLIANCE • Witnesseth that on this 1st day of June 2011 the undersigned having borrowed certain fund from the Community Redevelopment Agency of the City of Grand Terrace(the"Issuer")in connection with the Issuer's Multifamily Housing Revenue Bonds(Mt Vernon Villas Project),for the purpose of permanently financing a 556-unit multi-family housing project located in the City of Grand Terrace,California(the "Project"),does hereby certify that during the preceding month(I)such Project was continually in compliance with the Regulatory Agreement,dated of December 1,1985,among the undersigned Developer,the Issuer and the Trustee named therein,and(ii)(20)twenty percent of the units in the Project were occupied by Low and Moderate Tenants(minimum of 20 percent required)or are currently vacant and being held available for such occupancy and have been so held continuously since the date a Low and Moderate Tenant vacated such unit,as set forth below. Names of Low or moderate Tenants who commenced or terminated occupancy during proceeding quarter. Commenced Occupancy Terminated Occupancy Month Apt f Resident Month —Apt Resident June 2011 145 Kristin Heredia June 2011 322 Helen Alexander 322 Marcia Duff 278 Kimberly Edwards 444 Giulia Eaton 282 Janella Gan t 221.. Courtney Beth • Total Units %of Total • Total Units In Project 556 100% Total Units Occupied To Date 531 96% Units Occupied in Low to Moderate Prog. 106 19% Total Low and Moderate Tenants of Total Occ. 112 20% Attached is a listing of each apartment occupied in the Project,indicating those units occupied by Low and Moderate Tenants. The representation set forth herein and in the attachments is true and correct to the best of the undersigned knowledge and belief. Sincerely, Bill Brooks Agent for Owner Attachments(s) 127 Agent for Owner Attachments(s) • 126 does not control affordability restrictions. Affordable units: units generally restricted for the longest feasible time beyond the redevelopment plan's land use controls and jurisdiction controls affordability restrictions.ARencv developed units: market-rate units can not exceed 70 percent and affordable units must be at least 30 percent; however, all units assisted with low-mod funds must be affordable. Nonagency developed(project area) units: market-rate units can not exceed 85 percent and affordable units must be at least 15 percent 2. Production requirements may be met on a project-by-project basis or in aggregate within each 10 year planning period The percentage of affordable units relative to total units required within each 10 year planning period may be calculated as follows: AFFORDABLE units= Market-rate x(.30 or.15) TOTAL units= Market-rate or Affordable (.70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V • 2010-2011 Blue Mountain Terrace Senior 22627 Grand Terrace Road Grand Terrace 92313 . •"O oPLE' r' y.+y.gig: 22627 Grand Terrace Rd. 101 1 $36,400 •22627 Grand Terrace Rd. 102 1 $36,400 22627 Grand Terrace Rd. 103 1 $36,400 22627 Grand Terrace Rd. 104 1 $36,400 , 22627 Grand Terrace Rd. 105 1 $36,400 22627 Grand Terrace Rd. 106 2 $41,600 22627 Grand Terrace Rd: 107 1 $36,400 22627 Grand Terrace Rd. 108 1 • $36,400 22627 Grand Terrace Rd. 109 1 $36,400 22627 Grand Terrace Rd. 110 1 $36,400 22627 Grand Terrace Rd. 111 2 • $41,600 ' 22627 Grand Terrace Rd. 112 1 $36,400 22627 Grand Terrace Rd. 113 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 114 1 $36,400 22627 Grand Terrace Rd. 115 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 116 1 $36,400 22627 Grand Terrace Rd. 117 VacantlReserved for LI Households 22627 Grand Terrace Rd. 118 1 $36,400 22627 Grand Terrace Rd. 119 1 $36,400 22627 Grand Terrace Rd. 120 1 $36,400 22627 Grand Terrace Rd. 121 1 $36,400 . 22627 Grand Terrace Rd. 122 1 $36,400 = 22627 Grand Terrace Rd. 123 1 $36,400 22627 Grand Terrace Rd. 124 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 125 1 $36,400 22627 Grand Terrace Rd. 126 1 $36,400 22627 Grand Terrace Rd. 127 1 $36,400 22627 Grand Terrace Rd. 128 1 636,400 22627 Grand Terrace Rd. 129 1 $36,400 22627 Grand Terrace Rd. 130 1 $36,400 22627 Grand Terrace Rd. 131 1 $36,400 22627 Grand Terrace Rd. 132 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 133 1 $36,400 22627 Grand Terrace Rd. 134 1 $36,400 22627 Grand Terrace Rd. 135 1 $36,400 a 22627 Grand Terrace Rd. 136 1 $36,400 22627 Grand Terrace Rd. 137 1 $36,400 22627 Grand Terrace Rd. 138 1 $36,400 22627 Grand Terrace Rd. 139 1 $36,400 ' 22627 Grand Terrace Rd. 140 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 141 1 $36,400 22627 Grand Terrace Rd. 142 ' 1 $36,400 , • 22627 Grand Terrace Rd. 143 • . 1 $36,400 22627 Grand Terrace Rd. • 144 Vacant/Reserved for LI Households _ 22627 Grand Terrace Rd. 145 1 $36,400 22627 Grand Terrace Rd. 146 1 $36,400 22627 Grand Terrace Rd. • 147 1 $36,400 128 on a project-by-project basis or in aggregate within each 10 year planning period The percentage of affordable units relative to total units required within each 10 year planning period may be calculated as follows: AFFORDABLE units= Market-rate x(.30 or.15) TOTAL units= Market-rate or Affordable (.70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V Q 22627 Grand Terrace Rd. 148 1 $36,400 22627 Grand Terrace Rd. 153 1 $36,400 22627 Grand Terrace Rd. 154 1 $36,400 22627 Grand Terrace Rd. - 155 1 $36,400 22627 Grand Terrace Rd. 156 1 $36,400 22627 Grand Terrace Rd. 157 1 $36,400 22627 Grand Terrace Rd. 158 1 • $36,400° 22627 Grand Terrace Rd. 159 1 $36,400 22627 Grand Terrace Rd. 160 1 $36,400' 22627 Grand Terrace Rd. 161 1 $36,400 22627 Grand Terrace Rd. 162 1 $36,400 22627 Grand Terrace Rd. 201 1 $36,400 2627 Grand Terrace Rd. 202 Vacant/Reserved for U Households 2627 Grand Terrace Rd. 203 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 204 1 $36,400 22627 Grand Terrace Rd. 205 1 $36,400 22627 Grand Terrace Rd. 206 1 $36,400 22627 Grand Terrace Rd. 207 1 $36,400 22627 Grand Terrace Rd. 208 1 636,400 22627 Grand Terrace Rd. 209 Vacant/Reserved for LI Households ° 22627 Grand Terrace Rd. 210 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 211 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 212 1 $36,400 . .22627 Grand Terrace Rd. 213 1 $36,400 22627 Grand Terrace Rd. 214 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 215 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 216 1 $36,400 22627 Grand Terrace Rd. 217 1 $36,400 22627 Grand Terrace Rd. 218 Vacant/Reserved for U Households '2627 Grand Terrace Rd. 219 1 $36,400 2627 Grand Terrace Rd. 220 1 $36,400 22627 Grand Terrace Rd. 221 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 222 1 $36,400. 22627 Grand Terrace Rd. 223 2 $41,600 22627 Grand Terrace Rd. 224 1 $36,400 22627 Grand Terrace Rd. 225 1 $36,400 22627 Grand Terrace Rd. 226 1 $36,400 22627 Grand Terrace Rd. 227 1 $36,400 22627 Grand Terrace Rd. 228 1 $36,400 22627 Grand Terrace Rd. 229 1 $38,400; 22627 Grand Terrace Rd. 230 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 231 1 $36,400 22627 Grand Terrace Rd. 232 1 $36,400 22627 Grand Terrace Rd. 233 1 $36,400 22627 Grand Terrace Rd. 234 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 235 1 $36,400 22627 Grand Terrace Rd. 236 1 $36,400. 22627 Grand Terrace Rd. 237 1 $36,400 22627 Grand Terrace Rd. 238 1 $36,400 22627 Grand Terrace Rd. 239 1 $36,400 - • 22627 Grand Terrace Rd. 240 1 $36,400 22627 Grand Terrace Rd. 241 1 $36,400 22627 Grand Terrace Rd. 242 1 $36,400 22627 Grand Terrace Rd. 243 1 $36,400 22627 Grand Terrace Rd. 244 2 $41,600 z 129 .70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V 22627 Grand Terrace Rd. 245 1 $36,400 22627 Grand Terrace Rd. 246 1 $36,400 22627 Grand Terrace Rd. 247 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 248 1 $36,400 22627 Grand Terrace Rd. 249 1 $36,400* 22627 Grand Terrace Rd. 250 Exempt///430A7c 22627 - 22827 Grand Terrace Rd. 251 1 $36,400, 22627 Grand Terrace Rd. 262 1 $36,400 22627 Grand Terrace Rd. 253 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 254 1 $36,400 22627 Grand Terrace Rd. 255 2 $41,600 22627 Grand Terrace Rd. 256 2 $41,600v 22827 Grand Terrace Rd. 257 1 $36,400 22627 Grand Terrace Rd. 25B I $36,400 22627 Grand Terrace Rd. 259 1 $36,400 22627 Grand Terrace Rd. 260 1 $36,400 22627 Grand Terrace Rd. 261 1 $36,400 22627 Grand Terrace Rd. 262 2 $41,600, • • • • 130 00 22627 Grand Terrace Rd. 209 Vacant/Reserved for LI Households ° 22627 Grand Terrace Rd. 210 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 211 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 212 1 $36,400 . .22627 Grand Terrace Rd. 213 1 $36,400 22627 Grand Terrace Rd. 214 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 215 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 216 1 $36,400 22627 Grand Terrace Rd. 217 1 $36,400 22627 Grand Terrace Rd. 218 Vacant/Reserved for U Households '2627 Grand Terrace Rd. 219 1 $36,400 2627 Grand Terrace Rd. 220 1 $36,400 22627 Grand Terrace Rd. 221 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 222 1 $36,400. 22627 Grand Terrace Rd. 223 2 $41,600 22627 Grand Terrace Rd. 224 1 $36,400 22627 Grand Terrace Rd. 225 1 $36,400 22627 Grand Terrace Rd. 226 1 $36,400 22627 Grand Terrace Rd. 227 1 $36,400 22627 Grand Terrace Rd. 228 1 $36,400 22627 Grand Terrace Rd. 229 1 $38,400; 22627 Grand Terrace Rd. 230 Vacant/Reserved for U Households 22627 Grand Terrace Rd. 231 1 $36,400 22627 Grand Terrace Rd. 232 1 $36,400 22627 Grand Terrace Rd. 233 1 $36,400 22627 Grand Terrace Rd. 234 Vacant/Reserved for LI Households 22627 Grand Terrace Rd. 235 1 $36,400 22627 Grand Terrace Rd. 236 1 $36,400. 22627 Grand Terrace Rd. 237 1 $36,400 22627 Grand Terrace Rd. 238 1 $36,400 22627 Grand Terrace Rd. 239 1 $36,400 - • 22627 Grand Terrace Rd. 240 1 $36,400 22627 Grand Terrace Rd. 241 1 $36,400 22627 Grand Terrace Rd. 242 1 $36,400 22627 Grand Terrace Rd. 243 1 $36,400 22627 Grand Terrace Rd. 244 2 $41,600 z 129 .70 or.85) (.70 or.85) (.30 or.15) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-E Sch E-1(Revised:7-22-11) 122 (Sch HCD-D2) ❑ Inside Project Area(Sch HCD-D3) ❑With LMIHF(Sch HCD-D5) El Outside Project Area(Sch HCD-D4) El Without LMIHF(Sch HCD-D6) California Redevelopment Agencies-Fiscal Year 2010-2011 HCD-D7 Sch D7(Revised:7-22-11) 121 -C Sch C(Revised:7-22-11) Pal 17of 11 ons learned and/or recommendations for undertaking a similar project AGENCY ROLE AND ACHIEVEMENT • Degree of involvement with concept,design,approval,financing,construction,operation,and cost,etc. • Specific agency and/or community goals and objectives met,etc. California Redevelopment Agencies—Fiscal Year 2010-2011 HCD-C Sch C(Revised:7-22-11) Pa1lpf 11 Reporting Section 1800 3rd Street,Suite 430 3301 C Street Suite 500 Sacramento,CA 95814 Sacramento,CA 95816 Redevelopment Agency Annual Report-Fiscal Year 2010-2011 Lover (Revised:7-22-11) Page 1 of I d chief medical care and education;and to provide equal safety net program operations,Children's Fund also executive officer of Stater Bros. opportunity for social development for these children. completed a successful capital campaign n 1999 to Markets. • raise money for the purchase and remodeling of an expanded Children's Assessment Center Where victims of child sexual abuse receive forensic interviews, evidentiary medical exams and referrals far treatment. 14 U, V CRA of Grand Terrace Fiscal Year: FY 2010-11 CRA LOW/Mod Income Fund Supplement Report to HCD Report and Annual Report Information H&S Code Section 33080.4(a) (11) Date and Amount of All LMIHF Deposits and Withdrawals FY 2010-11 -7/1/2010 to 6/30/2011 131 Fiscal Year 2011 Operating Transfers In 54,613,014 Tax Increment Transfers In Operating Transfers Out $4,613,014 • Tax Increment Transfers Out j u}}Y ryR Statement of Income and Expenditures- Summary, page 1• .r 1216f2011 CO Combined Transfers In/Out End of Fiscal Year Principal Amount In Default Interest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 S CRA of Grand Terrace Fiscal Year: FY 2010-11 CRA LOW/Mod Income Fund B 34-010-00-00 CASH Account Deposits and Withdrawals Period Jml Transaction Doc Date Revenue Transfer Payroll Disburse- Detail Charges ments Beginning Balance (322,197.48) 1 GJ GJ Iabordist2 7/9/2010 7/26/2010 Automatic Summary 5,860.74- (5,860.74) 1 AP CD disb 7/13/2010 7/7/2010 Automatic Summary 1,261.03- (1,261.03) 1 AP CD disb 7/13/2010 7/7/2010 Automatic Summary (623.04) (623.04) 1 AP CD disb 7/23/2010 8/4/2010 Automatic Summary (331.23) (331.23) 1 GJ GJ labordist2 7/23/2010 8/4/2010 Automatic Summary (5,871.08) (5,871.08) 1 AP CD disb 7/27/2010 7/21/2010 Automatic Summary (183.81) (183.81) 1 AP CD disb 7/27/2010 7/21/2010 Automatic Summary (375.17) (375.17) 1 GJ GJ gl-cr nopc 7/28/2010 7/29/2010 Automatic Summary 127.00 127.00 2 GJ GJ gl-cr nopc 8/2/2010 8/3/2010 Automatic Summary 414.00 414.00 2 GJ GJ labordist2 8/6/2010 8/24/2010 Automatic Summary (5,832.44) , (5,832.44) 2 AP CD disb 8/10/2010 8/4/2010 Automatic Summary (1,165.92) (1,165.92) 2 AP CD disb 8/10/2010 8/4/2010 Automatic Summary (1,200.63) (1,200.63) 2 GJ GJ gl-cr 8/16/2010 8/16/2010 Automatic Summary 319.00 319.00 2 GJ GJ labordist2 8/20/2010 10/28/2010 Automatic Summary (5,966.64) (5,966.64) 2 AP CD disb 8/24/2010 8/18/2010 Automatic Summary (709.87) (709.87) 2 AP CD disb 8/26/2010 9/7/2010 Automatic Summary (331.23) (331.23) 3 GJ GJ labordist2 9/3/2010 11/11/2010 Automatic Summary (5,823.56) (5,823.56) 3 GJ GJ gl-cr 9/8/2010 9/9/2010 Automatic Summary 414.00 414.00 a 3 AP CD disb 9/14/2010 9/7/2010 Automatic Summary (771.68) (771.68) 3 GJ GJ labordist2 9/17/2010 11/11/2010 Automatic Summary (5,822.79) (5,822.79) 3 AP CD disb 9/28/2010 9/21/2010 Automatic Summary (673.14) (673.14) 3 AP CD disb 9/28/2010 10/5/2010 Automatic Summary (331.23) (331.23) 3 GJ GJ aj-cash 9/30/2010 11/17/2010 Automatic Summary (607.00) (607.00) 3 GJ GJ aj-cash 9/30/2010 11/17/2010 Automatic Summary (75,000.00) (75,000.00) 3 GJ GJ aj-cash 9/30/2010 11/17/2010 Automatic Summary (154,825.29) (154,825.29) 3 GJ GJ costallocm 9/30/2010 11/18/2010 Automatic Summary (35,388.00) (35,388.00) 3 GJ GJ int 9/30/2010 1/15/2011 Automatic Summary 1,587.08 1,587.08 3 GJ GJ int accr-a 9/30/2010 1/15/2011 Automatic Summary 924.59 924.59 , -`\ 3 GJ GJ int accr-a 9/30/2010 1/15/2011 Automatic Summary (924.59) (924.59) 3 GJ GJ int accr-a 9/30/2010 1/15/2011 Automatic Summary (1,084.47) (1,084.47) 3 GJ GJ int accr-a 9/30/2010 1/15/2011 Automatic Summary 1,084.47 1,084.47 4 GJ GJ labordist2 10/1/2010 11/11/2010 Automatic Summary (5,821.00) (5,821.00) 4 AP CD disb 10/12/2010 10/5/2010 Automatic Summary (755.55) (755.55) 4 GJ GJ labordist2 10/15/2010 11/11/2010 Automatic Summary (5,837.99) * (5,837.99) 4 AP CD disb 10/26/2010 10/19/2010 Automatic Summary (190.22) (190.22) 4 GJ GJ labordist2 10/29/2010 11/15/2010 Automatic Summary (5,829.92) (5,829.92) 5 GJ GJ gl-cr 11/3/2010 11/4/2010 Automatic Summary 122.00 122.00 5 AP CD disb 11/9/2010 11/2/2010 Automatic Summary (156.39) (156.39) 5 GJ GJ gl-cr 11/9/2010 11/10/2010 Automatic Summary 122.00 122.00 5 GJ GJ labordist2 11/12/2010 12/18/2010 Automatic Summary (5,822.89) (5,822.89) 5 AP CD disb 11/15/2010 11/16/2010 Automatic Summary (415.81) 4 (415.81) 5 GJ GJ labordist2 11/26/2010 12/18/2010 Automatic Summary (5,823.20) (5,823.20) 5 AP CD disb 11/29/2010 12f7/2010 Automatic Summary (331.23) (331.23) 6 GJ GJ gl-cr 12/7/2010 12/8/2010 Automatic Summary 122.00 122.00 6 CR CR gl-cr-rl 12/8/2010 1/25/2011 Automatic Summary 72,278.35 72,278.35 6 GJ GJ labordist2 12/10/2010 12/20/2010 Automatic Summary (5,822.01) (5,822.01) 6 AP CD disb 12/14/2010 12/7/2010 Automatic Summary (1,841.41) (1,841.41) 6 CR CR gl-cr-rl 12/14/2010 1/25/2011 Automatic Summary 93,037.93 93,037.93 6 CR CR gl-cr-rl 12/20/2010 1/10/2011 Automatic Summary 227,804.65 227,804.65 g 6 CR CR gl-cr-rl 12/20/2010 1/25/2011 Automatic Summary 2,433.51 2,433.51 6 AP CD disb 12/23/2010 12/22/2010 Automatic Summary (579.56) (579.56) 6 AP CD disb 12/23/2010 1/4/2011 Automatic Summary (384.84) (384.84) 6 GJ GJ Iabordist2 12/24/2010 1/7/2011 Automatic Summary (5,823.60) (5,823.60) 6 GJ GJ aj-cash 12/31/2010 11/17/2010 Automatic Summary (607.00) (607.00) 6 GJ GJ aj-cash 12/31/2010 11/17/2010 Automatic Summary (75,000.00) (75,000.00) 6 GJ GJ aj-cash 12/31/2010 11/17/2010 Automatic Summary (154,825.29) (154,825.29) 6 GJ GJ costallocm 12/31/2010 11/18/2010 Automatic Summary (35,388.00) (35,388.00) 6 GJ GJ int accr-a 12/31/2010 9/26/2011 Automatic Summary 1,084.47 1,084.47 6 GJ GJ int accr-a 12/31/2010 9/26/2011 Automatic Summary (1,084.47) (1,084.47) Deposits Withdrawals Page 2 132 CRA of Grand Terrace Fiscal Year: FY 2010-11 CRA LOW/Mod Income Fund B 34-010-00-00 CASH Account Deposits and Withdrawals Period JmI Transaction Doc Date Revenue Transfer Payroll Disburse- Detail Charges ments 6 GJ GJ int 12/31/2010 9/30/2011 Automatic Summary 1,146.80 1,146.80 7 GJ GJ labordist2 1/7/2011 3/4/2011 Automatic Summary (6,079.11) (6,079.11) 7 CR CR gl-cr-ri 1/10/2011 1/25/2011 Automatic Summary 31,447.35 31,447.35 , 7 AP CD disb 1/11/2011 1/4/2011 Automatic Summary (142.60) (142.60) 7 AP CD disb 1/12/2011 1/18/2011 Automatic Summary (79.99) (79.99) 7 CR CR gl-cr-rl 1/19/2011 1/25/2011 Automatic Summary 5,678.21 5,678.21 7 GJ GJ labordist2 1/21/2011 3/10/2011 Automatic Summary (6,597.36) (6,597.36) 8 CR CR gl-cr-rl 2/1/2011 2/14/2011 Automatic Summary 6,537.25 6,537.25 8 GJ GJ labordist2 2/4/2011 3/4/2011 Automatic Summary (5,306.73) (5,306.73) i 8 AP CD disb 2/8/2011 2/1/2011 Automatic Summary (412.85) (412.85) 8 GJ GJ gi-cr 2/8/2011 2/10/2011 Automatic Summary 244.00 244.00 8 AP CD disb 2/14/2011 2/15/2011 Automatic Summary (540.00) (540.00) 8 GJ GJ labordist2 2/18/2011 3/4/2011 Automatic Summary (5,828.58) (5,828.58) 8 AP CD disb 2/24/2011 3/1/2011 Automatic Summary (384.84) (384.84) 8 CR CR gl-cr-rl 2/28/2011 3/1/2011 Automatic Summary 28,191.69 28,191.69 9 GJ GJ labordist2 3/4/2011 4/2/2011 Automatic Summary (5,830.93) , (5,830.93) 9 AP CD disb 3/8/2011 3/1/2011 Automatic Summar y (117.90) (117.90) 9 GJ GJ gi-cr 3/8/2011 3/9/2011 Automatic Summary 192.00 192.00 9 GJ GJ aj 3/8/2011 3/15/2011 Automatic Summary (396,000.00) (396,000.00) 9 GJ GJ aj 3/8/2011 3/15/2011 Automatic Summary 396,000.00 396,000.00 9 AP CD disb 3/14/2011 3/15/2011 Automatic Summary (214.46) (214.46) 9 GJ GJ labordist2 3/18/2011 4/2/2011 Automatic Summary (5,820.69) (5,820.69) 9 CR CR gi-cr-rl 3/21/2011 3/22/2011 Automatic Summary 10,937.31 10,937.31 9 AP CD disb 3/22/2011 4/5/2011 Automatic Summary (384.84) o (384.84) 9 GJ GJ aj-cash 3/31/2011 7/18/2011 Automatic Summary (607.00) (607.00) 9 GJ GJ aj-cash 3/31/2011 7/18/2011 Automatic Summary (75,000.00) (75,000.00) 9 GJ GJ aj-cash 3/31/2011 7/18/2011 Automatic Summary (154,825.29) (154,825.29) 9 GJ GJ costallocm 3/31/2011 8/2/2011 Automatic Summary (35,388.00) (35,388.00) 9 GJ GJ int 3/31/2011 9/30/2011 Automatic Summary 838.78 838.78 10 GJ GJ labordist2 4/1/2011 7/20/2011 Automatic Summary (5,822.04) (5,822.04) 10 GJ GJ gl-cr 4/7/2011 4/11/2011 Automatic Summary 434.00 434.00 10 AP CD disb 4/12/2011 4/5/2011 Automatic Summary (134.28) a (134.28) 10 GJ GJ labordist2 4/15/2011 7/20/2011 Automatic Summary (5,837.10) (5,837.10) 10 CR CR gl-cr-rl 4/18/2011 4/25/2011 Automatic Summary 125,383.20 125,383.20 , 10 AP CD disb 4/26/2011 4/19/2011 Automatic Summary (89.00) (89.00) 10 GJ GJ AJ#APR11-12 4/26/2011 5/7/2011 SERAF LOAN TO CF (448,636.00) (448,636.00) 10 AP CD disb 4/28/2011 5/3/2011 Automatic Summary (30.90) (30.90) 10 GJ GJ labordist2 4/29/2011 7/25/2011 Automatic Summary (5,820.90) (5,820.90) 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary 202,343.67 202,343.67 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary (12,012.25) (12,012.25) ° 11 AP CD disb 5/10/2011 5/3/2011 Automatic Summary (568.21) (568.21) 11 GJ GJ gl-cr 5/10/2011 5/11/2011 Automatic Summary 192.00 192.00 . 11 GJ GJ labordist2 5/13/2011 7/25/2011 Automatic Summary (5,823.15) (5,823.15) 11 CR CR gi-cr-rl 5/16/2011 6/26/2011 Automatic Summary 3,172.04 3,172.04 11 CR CR gl-cr-rl 5/18/2011 6/26/2011 Automatic Summary 5,678.21 5,678.21 11 AP CD disb 5/24/2011 5/17/2011 Automatic Summary (1,884.77) (1,884.77) 11 GJ GJ labordist2 5/27/2011 7/26/2011 Automatic Summary (5,821.86) (5,821.86) 11 CR CR gi-cr-rl 5/31/2011 6/26/2011 Automatic Summary 16,196.10 16,196.10 ' 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary (264,000.00) (264,000.00) 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary 264,000.00 264,000.00 12 GJ GJ gi-cr 6/9/2011 6/14/2011 Automatic Summary 192.00 192.00 12 GJ GJ labordist2 6/10/2011 7/26/2011 Automatic Summary (5,823.02) (5,823.02) 12 AP CD disb 6/14/2011 6/7/2011 Automatic Summary (522.93) (522.93) 12 CR CR gi-cr-rl 6/16/2011 7/14/2011 Automatic Summary 2,433.51 2,433.51 12 GJ GJ labordist2 6/24/2011 7/27/2011 Automatic Summary (5,822.55) G (5,822.55) 12 AP CD disb 6/28/2011 6/21/2011 Automatic Summary (234.18) (234.18) 12 AP CD disb 6/28/2011 6/30/2011 Automatic Summary (30.90) (30.90) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (75,000.00) (75,000.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (607.00) (607.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (154,825.29) (154,825.29) Deposits Withdrawals Page 3 133 CRA of Grand Terrace Fiscal Year: FY 2010-11 CRA LOW/Mod Income Fund B 34-010-00-00 CASH Account Deposits and Withdrawals Period Jml Transaction Doc Date Revenue Transfer Payroll Disburse- Detail Charges ments 12 GJ GJ Iabordist2 6/30/2011 7/28/2011 Automatic Summary (786.31) (786.31) 12 GJ GJ labordist2 6/30/2011 8/1/2011 Automatic Summary 2,778.50 2,778.50 12 GJ GJ labordlst2 6/30/2011 8/1/2011 Automatic Summary (2,778.50) (2,778.50) 12 GJ GJ aj 6/30/2011 8/2/2011 Automatic Summary (2,535.00) (2,535.00) 12 GJ GJ costallocm 6/30/2011 8/2/2011 Automatic Summary (35,388.00) (35,388.00) 12 GJ GJ aj 6/30/2011 8/3/2011 Automatic Summary (55.92) (55.92) 12 GJ GJ int 6/30/2011 9/30/2011 Automatic Summary 472.26 472.26 12 GJ GJ aj 6/30/2011 10/5/2011 Automatic Summary (459,072.00) • (459,072.00) 12 GJ GJ aj 6/30/2011 10/6/2011 Automatic Summary 4,973.59 4,973.597 12 GJ GJ aj 6/30/2011 10/6/2011 Automatic Summary (4,973.59) (4,973.59 . j' 12 GJ GJ aj 6/30/2011 10/6/2011 Automatic Summary 57,609.29 57,609.29 12 GJ GJ aj 6/30/2011 10/6/2011 Automatic Summary (57,609.29) (57,609.29) 12 GJ GJ aj 6/30/2011 10/6/2011 Automatic Summary 78,367.43 78,367.43 12 GJ GJ aj 6/30/2011 10/6/2011 Automatic Summary (78,367.43) (78,367.43) 12 GJ GJ passthru 6/30/2011 10/6/2011 Automatic Summary 399,213.24 399,213.24 12 GJ GJ passthru 6/30/2011 10/6/2011 Automatic Summary (6,869.70) (6,869.70) 12 GJ GJ int accr-a 6/30/2011 10/7/2011 Automatic Summary (509.09) (509.09) 12 GJ GJ int accr-a 6/30/2011 10/7/2011 Automatic Summary 509.09 509.09 12 GJ GJ costallocm 6/30/2011 10/10/2011 Automatic Summary 142,439.00 142,439.00 12 GJ GJ AJ#JUN11-50 6/30/2011 10/11/2011 CASH/INVESTMENT 1,103,900.00 1,103,900.00 322,218.28 828,479.65 1.104,787.00z, (152,978.19) (1,458,070.18) Account 34-010-00-CASH Ending Balance 20.80 Debit Total: 3,293,375.57 Credit Total (2,971,157.29) Deposits Withdrawals Page 4 134 b 3/22/2011 4/5/2011 Automatic Summary (384.84) o (384.84) 9 GJ GJ aj-cash 3/31/2011 7/18/2011 Automatic Summary (607.00) (607.00) 9 GJ GJ aj-cash 3/31/2011 7/18/2011 Automatic Summary (75,000.00) (75,000.00) 9 GJ GJ aj-cash 3/31/2011 7/18/2011 Automatic Summary (154,825.29) (154,825.29) 9 GJ GJ costallocm 3/31/2011 8/2/2011 Automatic Summary (35,388.00) (35,388.00) 9 GJ GJ int 3/31/2011 9/30/2011 Automatic Summary 838.78 838.78 10 GJ GJ labordist2 4/1/2011 7/20/2011 Automatic Summary (5,822.04) (5,822.04) 10 GJ GJ gl-cr 4/7/2011 4/11/2011 Automatic Summary 434.00 434.00 10 AP CD disb 4/12/2011 4/5/2011 Automatic Summary (134.28) a (134.28) 10 GJ GJ labordist2 4/15/2011 7/20/2011 Automatic Summary (5,837.10) (5,837.10) 10 CR CR gl-cr-rl 4/18/2011 4/25/2011 Automatic Summary 125,383.20 125,383.20 , 10 AP CD disb 4/26/2011 4/19/2011 Automatic Summary (89.00) (89.00) 10 GJ GJ AJ#APR11-12 4/26/2011 5/7/2011 SERAF LOAN TO CF (448,636.00) (448,636.00) 10 AP CD disb 4/28/2011 5/3/2011 Automatic Summary (30.90) (30.90) 10 GJ GJ labordist2 4/29/2011 7/25/2011 Automatic Summary (5,820.90) (5,820.90) 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary 202,343.67 202,343.67 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary (12,012.25) (12,012.25) ° 11 AP CD disb 5/10/2011 5/3/2011 Automatic Summary (568.21) (568.21) 11 GJ GJ gl-cr 5/10/2011 5/11/2011 Automatic Summary 192.00 192.00 . 11 GJ GJ labordist2 5/13/2011 7/25/2011 Automatic Summary (5,823.15) (5,823.15) 11 CR CR gi-cr-rl 5/16/2011 6/26/2011 Automatic Summary 3,172.04 3,172.04 11 CR CR gl-cr-rl 5/18/2011 6/26/2011 Automatic Summary 5,678.21 5,678.21 11 AP CD disb 5/24/2011 5/17/2011 Automatic Summary (1,884.77) (1,884.77) 11 GJ GJ labordist2 5/27/2011 7/26/2011 Automatic Summary (5,821.86) (5,821.86) 11 CR CR gi-cr-rl 5/31/2011 6/26/2011 Automatic Summary 16,196.10 16,196.10 ' 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary (264,000.00) (264,000.00) 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary 264,000.00 264,000.00 12 GJ GJ gi-cr 6/9/2011 6/14/2011 Automatic Summary 192.00 192.00 12 GJ GJ labordist2 6/10/2011 7/26/2011 Automatic Summary (5,823.02) (5,823.02) 12 AP CD disb 6/14/2011 6/7/2011 Automatic Summary (522.93) (522.93) 12 CR CR gi-cr-rl 6/16/2011 7/14/2011 Automatic Summary 2,433.51 2,433.51 12 GJ GJ labordist2 6/24/2011 7/27/2011 Automatic Summary (5,822.55) G (5,822.55) 12 AP CD disb 6/28/2011 6/21/2011 Automatic Summary (234.18) (234.18) 12 AP CD disb 6/28/2011 6/30/2011 Automatic Summary (30.90) (30.90) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (75,000.00) (75,000.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (607.00) (607.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (154,825.29) (154,825.29) Deposits Withdrawals Page 3 133 CRA of Grand Terrace Fiscal Year: FY 2010-11 CRA LOWIMod Income Fund B 34-010-10-00 CASH Investment Account Deposits and Withdrawals Period Jml Transaction Doc Date Revenue Transfer Payroll Disburse- Detail Charges ments Beginning Balance 1,631,615.38 12 GJ GJ AJ#JUN11-50 6/30/2011 CASH/INVESTMENT (1,103,900.00) (1,103,900.00) (1,103,900.00) 0.00 (1,103,900.00) 0.00 0.00 Account 34-010-00-CASH Investment Ending Balance 527,715.38 Debit Total: 0.00 Credit Total (1,103,900.00) ry Deposits Withdrawals Invest Acc Page 5 135 terest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 CRA,GRAND TERRACE-2010-11 ANNUAL REPORT EXHIBIT 5 - BLIGHT REPORT 12 �'-`. 136 and Withdrawals Period Jml Transaction Doc Date Revenue Transfer Payroll Disburse- Detail Charges ments Beginning Balance 1,631,615.38 12 GJ GJ AJ#JUN11-50 6/30/2011 CASH/INVESTMENT (1,103,900.00) (1,103,900.00) (1,103,900.00) 0.00 (1,103,900.00) 0.00 0.00 Account 34-010-00-CASH Investment Ending Balance 527,715.38 Debit Total: 0.00 Credit Total (1,103,900.00) ry Deposits Withdrawals Invest Acc Page 5 135 terest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 CRA,GRAND TERRACE—2010-11 ANNUAL REPORT Blight Report (Exhibit 5) Section 33080.1 also requires a description of the Agency's progress in alleviating blight in the 2010-11 fiscal year, including specific actions and expenditures. The following projects and programs were started and/or completed during this reporting period. Property acquisition and land improvements for projects: Property acquisition for the freeway-oriented project east of Interstate 215 is an on-going effort. The Agency opened escrow on a 14.22 acre parcel in June 2011, which closed escrow in fiscal year 2011-12. The purchase price was $1,393,702 for the parcel, located on the north side of Van Buren Street, east of 1-215. In addition, Phase 1 of the Town Square commercial project was largely completed during this fiscal year in partnership with private development partners. The official grand opening occurred in August 2011. Other public benefit projects: • Grand Terrace Road, installation of new landscaping - $37,940 • Reconstruction of Grand Terrace Road between Barton Road and Vivienda Avenue - $43,133 RDA contribution • Completion of the Senior Center Kitchen - $160, 419 RDA contribution • Construction of a new baseball field - $438,120 • Construction of street and landscaping improvements, Michigan Street, Barton Road, and La Paix- $608,712 • Conceptual design for the west side park (for grant application and community meetings) - $10,715 • High School and public infrastructure improvements: The Agency has assisted the School District with property assembly and relocation of a 48-inch water line. During the 2010-11 fiscal year, the storm drain project was completed, utilizing $130,000 in RDA funds. Commercial Exterior Improvement Program: The Agency is working with property owners to provide financial assistance to improve building facades and landscaping. $52,214 was expended in the 2010-11 fiscal year. The program addresses deteriorated and dilapidated buildings and obsolete design or construction. Neighborhood Improvement Grant Program: The Agency is providing limited financial assistance to improve the street appearance of residential properties in the Project Area. The maximum grant amount is $1,000 for residents of low- to moderate- income, and the funds may be used to purchase materials for exterior upgrades, such as paint and landscaping materials. Labor costs are not eligible for funding. $9,682 was expended during the fiscal year. This program addressed deteriorated and dilapidated buildings and blighted neighborhoods. Code Enforcement Program: The Agency has continued its support of the Code Enforcement Program to ensure the preservation of both residential and commercial ka0r ''` 13 •__• 137 gl-cr 4/7/2011 4/11/2011 Automatic Summary 434.00 434.00 10 AP CD disb 4/12/2011 4/5/2011 Automatic Summary (134.28) a (134.28) 10 GJ GJ labordist2 4/15/2011 7/20/2011 Automatic Summary (5,837.10) (5,837.10) 10 CR CR gl-cr-rl 4/18/2011 4/25/2011 Automatic Summary 125,383.20 125,383.20 , 10 AP CD disb 4/26/2011 4/19/2011 Automatic Summary (89.00) (89.00) 10 GJ GJ AJ#APR11-12 4/26/2011 5/7/2011 SERAF LOAN TO CF (448,636.00) (448,636.00) 10 AP CD disb 4/28/2011 5/3/2011 Automatic Summary (30.90) (30.90) 10 GJ GJ labordist2 4/29/2011 7/25/2011 Automatic Summary (5,820.90) (5,820.90) 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary 202,343.67 202,343.67 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary (12,012.25) (12,012.25) ° 11 AP CD disb 5/10/2011 5/3/2011 Automatic Summary (568.21) (568.21) 11 GJ GJ gl-cr 5/10/2011 5/11/2011 Automatic Summary 192.00 192.00 . 11 GJ GJ labordist2 5/13/2011 7/25/2011 Automatic Summary (5,823.15) (5,823.15) 11 CR CR gi-cr-rl 5/16/2011 6/26/2011 Automatic Summary 3,172.04 3,172.04 11 CR CR gl-cr-rl 5/18/2011 6/26/2011 Automatic Summary 5,678.21 5,678.21 11 AP CD disb 5/24/2011 5/17/2011 Automatic Summary (1,884.77) (1,884.77) 11 GJ GJ labordist2 5/27/2011 7/26/2011 Automatic Summary (5,821.86) (5,821.86) 11 CR CR gi-cr-rl 5/31/2011 6/26/2011 Automatic Summary 16,196.10 16,196.10 ' 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary (264,000.00) (264,000.00) 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary 264,000.00 264,000.00 12 GJ GJ gi-cr 6/9/2011 6/14/2011 Automatic Summary 192.00 192.00 12 GJ GJ labordist2 6/10/2011 7/26/2011 Automatic Summary (5,823.02) (5,823.02) 12 AP CD disb 6/14/2011 6/7/2011 Automatic Summary (522.93) (522.93) 12 CR CR gi-cr-rl 6/16/2011 7/14/2011 Automatic Summary 2,433.51 2,433.51 12 GJ GJ labordist2 6/24/2011 7/27/2011 Automatic Summary (5,822.55) G (5,822.55) 12 AP CD disb 6/28/2011 6/21/2011 Automatic Summary (234.18) (234.18) 12 AP CD disb 6/28/2011 6/30/2011 Automatic Summary (30.90) (30.90) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (75,000.00) (75,000.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (607.00) (607.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (154,825.29) (154,825.29) Deposits Withdrawals Page 3 133 CRA,GRAND TERRACE-2010-11 ANNUAL REPORT neighborhoods and eliminate substandard housing. In addition to complaint response, pro- active inspections are conducted annually of rental properties through the Rental Inspection Program. Any substandard housing and property maintenance violations observed are required to be corrected. Pro-active enforcement has been expanded over the fiscal year. • ,tok 14 • 138 Account 34-010-00-CASH Investment Ending Balance 527,715.38 Debit Total: 0.00 Credit Total (1,103,900.00) ry Deposits Withdrawals Invest Acc Page 5 135 terest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 CRA, GRAND TERRACE-2010-11 ANNUAL REPORT EXHIBIT 6 - AGENCY OWNED PROPERTY ' a f 15 l,wYa; 139 conducted annually of rental properties through the Rental Inspection Program. Any substandard housing and property maintenance violations observed are required to be corrected. Pro-active enforcement has been expanded over the fiscal year. • ,tok 14 • 138 Account 34-010-00-CASH Investment Ending Balance 527,715.38 Debit Total: 0.00 Credit Total (1,103,900.00) ry Deposits Withdrawals Invest Acc Page 5 135 terest in Default Bond Types Mowed: Mortgage Revenue;Industrial Development Commercial Revenue Bond;Certificate of Participation Non-Agency Long-Term Debt Page 1,. 12/6/2011 f• 13- 21 47 Agency Owned Property (Exhibit 6) The Agency owned approximately 40 acres consisting of fifteen (15) parcels at the end of the fiscal year. There are sixteen (16) parcels listed below, one of which was both purchased and sold within the fiscal year. The value of the Agency's land held for resale is listed on the Balance Sheet within the Financial Transactions Report. The listed value of these assets is $3,447,150. All properties except those noted with an asterisk (*) are within a mixed-use or commercial zoning district. Parcel No Site Address Acquired Acres 1167-141-08 W. Commerce Dr. 10/25/2005 0.94 1 �' 1167-151-61 None 11/22/2000 9.21 1167-151-68 None 11/22/2000 7.45 1167-151-62 None 11/22/2000 8.92 1167-151-71 None 11/22/2000 4.97 fi 1167-151-73 None 11/22/2000 0.47 1167-161-03 21992 De Berry St. 8/19/2005 2.80 1167-231-01 22293 Barton Rd. 5/23/2001 1.38 1167-161-04 21974 DeBerry St. 7/21/2005 0.25 0275-251-04 11695 Canal St. * 05/12/09 0.66 0276-462-10 22720 Vista Grande 06/09/09 0.25 0275-242-10 22100 Barton Road 08/1/09 0.87 0275-242-11 22100 Barton Road 01/27/09 0.44 0276-202-54 22747 Barton Road 01/13/09 0.34 1167-311-01 22317 Barton Road 01/31/02 1.36 03/08/11 1167-271-11 12569 Michigan Street* sold 0.50 6/21/11 *Purchased for affordable housing purposes and in residential zoning districts. 140 line. During the 2010-11 fiscal year, the storm drain project was completed, utilizing $130,000 in RDA funds. Commercial Exterior Improvement Program: The Agency is working with property owners to provide financial assistance to improve building facades and landscaping. $52,214 was expended in the 2010-11 fiscal year. The program addresses deteriorated and dilapidated buildings and obsolete design or construction. Neighborhood Improvement Grant Program: The Agency is providing limited financial assistance to improve the street appearance of residential properties in the Project Area. The maximum grant amount is $1,000 for residents of low- to moderate- income, and the funds may be used to purchase materials for exterior upgrades, such as paint and landscaping materials. Labor costs are not eligible for funding. $9,682 was expended during the fiscal year. This program addressed deteriorated and dilapidated buildings and blighted neighborhoods. Code Enforcement Program: The Agency has continued its support of the Code Enforcement Program to ensure the preservation of both residential and commercial ka0r ''` 13 •__• 137 gl-cr 4/7/2011 4/11/2011 Automatic Summary 434.00 434.00 10 AP CD disb 4/12/2011 4/5/2011 Automatic Summary (134.28) a (134.28) 10 GJ GJ labordist2 4/15/2011 7/20/2011 Automatic Summary (5,837.10) (5,837.10) 10 CR CR gl-cr-rl 4/18/2011 4/25/2011 Automatic Summary 125,383.20 125,383.20 , 10 AP CD disb 4/26/2011 4/19/2011 Automatic Summary (89.00) (89.00) 10 GJ GJ AJ#APR11-12 4/26/2011 5/7/2011 SERAF LOAN TO CF (448,636.00) (448,636.00) 10 AP CD disb 4/28/2011 5/3/2011 Automatic Summary (30.90) (30.90) 10 GJ GJ labordist2 4/29/2011 7/25/2011 Automatic Summary (5,820.90) (5,820.90) 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary 202,343.67 202,343.67 11 CR CR gl-cr-rl 5/2/2011 6/26/2011 Automatic Summary (12,012.25) (12,012.25) ° 11 AP CD disb 5/10/2011 5/3/2011 Automatic Summary (568.21) (568.21) 11 GJ GJ gl-cr 5/10/2011 5/11/2011 Automatic Summary 192.00 192.00 . 11 GJ GJ labordist2 5/13/2011 7/25/2011 Automatic Summary (5,823.15) (5,823.15) 11 CR CR gi-cr-rl 5/16/2011 6/26/2011 Automatic Summary 3,172.04 3,172.04 11 CR CR gl-cr-rl 5/18/2011 6/26/2011 Automatic Summary 5,678.21 5,678.21 11 AP CD disb 5/24/2011 5/17/2011 Automatic Summary (1,884.77) (1,884.77) 11 GJ GJ labordist2 5/27/2011 7/26/2011 Automatic Summary (5,821.86) (5,821.86) 11 CR CR gi-cr-rl 5/31/2011 6/26/2011 Automatic Summary 16,196.10 16,196.10 ' 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary (264,000.00) (264,000.00) 11 GJ GJ aj 5/31/2011 10/8/2011 Automatic Summary 264,000.00 264,000.00 12 GJ GJ gi-cr 6/9/2011 6/14/2011 Automatic Summary 192.00 192.00 12 GJ GJ labordist2 6/10/2011 7/26/2011 Automatic Summary (5,823.02) (5,823.02) 12 AP CD disb 6/14/2011 6/7/2011 Automatic Summary (522.93) (522.93) 12 CR CR gi-cr-rl 6/16/2011 7/14/2011 Automatic Summary 2,433.51 2,433.51 12 GJ GJ labordist2 6/24/2011 7/27/2011 Automatic Summary (5,822.55) G (5,822.55) 12 AP CD disb 6/28/2011 6/21/2011 Automatic Summary (234.18) (234.18) 12 AP CD disb 6/28/2011 6/30/2011 Automatic Summary (30.90) (30.90) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (75,000.00) (75,000.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (607.00) (607.00) 12 GJ GJ aj-cash 6/30/2011 7/18/2011 Automatic Summary (154,825.29) (154,825.29) Deposits Withdrawals Page 3 133