Page 5 - Moreno Valley 2025 Annual Financial Report

City of Moreno Valley, California

Annual Comprehensive Financial Report
Fiscal Year Ended June 30, 2025

Table of Contents
PAGE
Equestrian Trail Endowment 165
Rockridge Park Endowment 166
NPDES Endowment 167
Cultural Preservation 168

Internal Service Funds
Combining Statement of Net Position – Internal Service Funds 170
Combining Statement of Revenues, Expenses and Changes in Net Position –
Internal Service Funds 172
Combining Statement of Cash Flows – Internal Service Funds 174

Custodial Funds
Combining Statement of Fiduciary Net Position – Custodial Funds 177
Combining Statement of Changes in Fiduciary Net Position – Custodial Funds 178

STATISTICAL SECTION
Statistical Section Table of Contents 180
Net Position by Component 181
Change in Net Position 182
Fund Balances Governmental Funds 184
Changes in Fund Balances Governmental Funds 185
Tax Revenues by Source General Fund 186
Key Revenues General Fund 187
Assessed Value and Estimated Actual Value of Taxable Property 188
Property Tax Rates 189
Principal Property Tax Payers 190
Property Tax Levies and Collections 191
Direct and Overlapping Debt 192
Legal Debt Margin 193
Ratios of Outstanding Debt by Type 194
Ratio of Bonded Debt 195
Pledged Revenue Coverage 196
Demographic and Economic Statistics 197
Principal Employers 198
Full-time and Part-time City Employees by Function 199
Capital Asset Statistics 200
Operating Indicators by Function 201