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Glendale, California

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Glendale, California I YEAR ENDED JUNE 30, 2010 GLENDALE, CALIFORNIA During a period when most communities nationwide have experienced a dramatic reduction in the number of housing “starts,” the City of Glendale has made notable progress in this area through the approval, oversight and financing of a variety of residential units, including those made available to families with lower-than-average incomes. (From upper right, clockwise) Glendale City Lights With the number of applications for affordable housing at an all-time high, the completion of this 68-unit rental project was a welcome addition to the City’s residential inventory. Located at 3673 San Fernando Road, the two- and three- bedroom units were fully occupied shortly after opening in late winter. Glendale’s Housing Authority contributed almost $10 million towards the construction. Kenwood Homes Through a joint effort with Habitat for Humanity, the City has completed six housing projects, with a seventh currently in development. The partnership recently celebrated the grand-opening of this 11-unit multi-family residence at 711 - 717 N. Kenwood. The homes have been purchased by low-income, first-time homebuyers who dedicated 500 hours each to the construction of the facility. The Americana at Brand One of the finest retail, restaurant and residential developments in Southern California, The Americana at Brand now offers upscale living in this successful project in south Glendale. Working with the City’s Community Redevelopment and Housing Department, Caruso Affiliated Properties has produced a unique lifestyle environment. The property offers both condominium and apartment units whose residents have access to valet parking, a concierge, a variety of upscale eating establishments and shops, as well as a theater…all on-site. Gardens on Garfield This 30-unit affordable rental housing facility for lower-income families, opened in June. Mature landscaping and additional amenities have made this project a showplace in its neighborhood. As in other affordable housing projects, residents were chosen through a random selection process (lottery) and then underwent an extensive qualification project. Over 4100 applications were received for the Gardens, illustrating a great need for this type of housing in the City. Glendale, California The City of Glendale City Council Ara Najarian, Mayor Council Members: John Drayman, Laura Friedman, Frank Quintero, Dave Weaver CITY OF GLENDALE CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2010 Robert Elliot, CPA, Director of Administrative Services-Finance Lily Fang, Accounting Services Administrator CITY OF GLENDALE, CALIFORNIA Table of Contents Exhibit Page INTRODUCTORY SECTION (Not Covered by Independent Auditors’ Report) Letter of Transmittal .................................................................................. i Officials of the City of Glendale ................................................................. x Organizational Chart of the City of Glendale............................................... xi Certificate of Achievement for Excellence in Financial Reporting ............. xii FINANCIAL SECTION Independent Auditors' Report ...................................................................... 1 Management’s Discussion and Analysis ..................................................... 3 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Assets ................................................................. Exhibit A-1 17 Statement of Activities .................................................................. Exhibit A-2 19 Fund Financial Statements Balance Sheet – Governmental Funds ........................................... Exhibit B-1 20 Reconciliation of Balance Sheet of Governmental Funds to the Statement of Net Assets ................................................... Exhibit B-2 22 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .................................. Exhibit C-1 24 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund balances of Governmental Funds to the Statement of Activities...................................................... Exhibit C-2 26 Statement of Revenues - Budget to Actual – General Fund ......... Exhibit D-1 28 Statement of Expenditures – Budget to Actual – General Fund .......................................... Exhibit D-2 31 Statement of Net Assets – Proprietary Funds ............................... Exhibit E-1 39 Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds .............................................. Exhibit E-2 41 Statement of Cash Flows – Proprietary Funds .............................. Exhibit E-3 42 Notes to the Financial Statements ......................................................... 43 Combining and Individual fund Statements and Schedules: Combining Balance Sheet – Nonmajor Governmental Funds ..... Exhibit F-1 77 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ............................................ Exhibit F-2 78 Combining Balance sheet – Nonmajor Government Funds – Special Revenue...................................................................... Exhibit G-1 81 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Government Funds – Special Revenue .................................................................... Exhibit G-2 88 Schedules of Revenues and Other Financing Sources – Budget to Actual – Nonmajor Governmental Funds – Special Revenue ............. Exhibit G-3 95 Schedules of Expenditures and Other Financing Uses – Budget to Actual – Nonmajor Governmental Funds – Special Revenue ............. Exhibit G-4 99 Combining Balance Sheet – Nonmajor Governmental Funds - Debt Service .......................................................................... Exhibit H-1 107 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds – Debt Service .......................................................................... Exhibit H-2 109 Schedules of Revenues and Other Financing Sources – Budget to Actual – Nonmajor Governmental Funds – Debt Service ................... Exhibit H-3 111 Schedules of Expenditures and Other Financing Uses – Budget to Actual – Nonmajor Governmental Funds – Debt Service.................... Exhibit H-4 112 Combining Balance Sheet – Nonmajor Governmental Funds – Capital Projects ...................................................................... Exhibit I-1 115 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds – Capital Projects ..................................................................... Exhibit I-2 116 Combining Statement of Net Assets – Proprietary Funds – Nonmajor Enterprise Funds ................. Exhibit J-1 119 Combining Statement of Revenues, Expenses and Changes in Net Assets – Proprietary Funds – Nonmajor Enterprise Funds ................. Exhibit J-2 121 Combining Statement of Cash Flows – Proprietary Funds – Nonmajor Enterprise Funds ................. Exhibit J-3 123 Schedule of Investment in Capital Assets – Proprietary Funds – Nonmajor Enterprise Funds ................. Exhibit J-4 125 Schedule of Changes in Capital Assets – Proprietary Funds – Nonmajor Enterprise Funds ................. Exhibit J-5 126 Combining Statement of Net Assets – Internal Service Funds .... Exhibit K-1 129 Combining Statement of Revenues, Expenses and Changes in Net Assets – Internal Service Funds.................... Exhibit K-2 133 Combining Statement of Cash Flows – Internal Service Funds ... Exhibit K-3 138 Capital Assets used in the Operation of Governmental Funds Schedule by Function and Activity ....................................... Exhibit L-1 144 Schedule of Changes by Function and Activity .................... Exhibit L-2 146 STATISTICAL SECTION: (Not Covered by Independent Auditors' Report) Net Assets by Component ................................................................... Schedule 1 149 Changes in Net Assets .......................................................................... Schedule 2 150 Fund Balances, Governmental Funds.................................................... Schedule 3 156 Changes in Fund Balances, Governmental Funds ................................ Schedule 4 157 Electric Revenue by Type of Customers............................................... Schedule 5 159 Electric Rates ......................................................................................... Schedule 6 161 Principal Electric Payer Groups............................................................. Schedule 7 162 Assessed Value and Actual Value of Taxable Property ....................... Schedule 8 163 Direct and Overlapping Property Tax Rates ......................................... Schedule 9 164 Principal Property Tax Payers ............................................................... Schedule 10 166 Property Tax Levies and Collections .................................................... Schedule 11 167 Ratios of Outstanding Debt by Type..................................................... Schedule 12 168 Direct & Overlapping Governmental Activities Debt .......................... Schedule 13 170 Legal Debt Margin Information ............................................................ Schedule 14 171 Pledged-Revenue Coverage..................................................................
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