Corona City Council
June 3, 2026

CALIFORNIA
Proposed
Budget
FISCAL YEAR 2027

TABLE OF CONTENTS
Welcome 5
Digital Budget Book 6
Our Vision & Our Purpose 7
City Council 8
Executive Team 9
GFOA Award 10
CSMFO Award 11
Introduction 12
Budget at a Glance 13
City Manager's Budget Message 14
Values and Strategic Goals 18
Guide to the Budget Document 20
About the City of Corona 21
Open Data/Transparency Initiatives 30
Citywide Organizational Chart 34
Guide to the City Budget Process 35
Understanding the City Budget 39
City Fund Structure 44
Key Budgetary Assumptions & Changes 45
Consolidated Financial Summary 52
Schedule of Estimated Fund Balance Changes - Governmental Funds 53 Schedule of Estimated Working Capital Changes - Proprietary Funds 55 Budget Overview 56
Revenue - Where Does it Come From? - General Fund 57
Revenue - Where Does it Come From? - All Funds 63
Schedule of Estimated Revenue 66
Expense - What are Our Costs? - General Fund 70
Expenses - What are Our Costs? - All Funds 72
Personnel Costs 74
Service Adjustments - Operating Budget 77
Measure X Allocation and Funding Plan 80
Summary of Expenditures by Fund Type 82
Debt Service Obligations 86
Interfund Transfers 98
Cost Allocation Plan 99
Citywide Positions 102
Operating and Maintenance Projects 117
Operating & Maintenance Projects Overview 118
Capital Improvement Plan 124
Capital Improvement Plan Overview 125
Schedule of Estimated Carryover and New Funding, by Fund 134 Departments 140
City Manager's Office 141
City Manager's Office Budget Detail 146
City Clerk Budget Detail 148
Communications Budget Detail 150
Homeless Solutions Budget Detail 152
CDBG/HOME Investment Partnership Budget Detail 155
Corona Housing Authority (CHA) Budget Detail 157
Community Services 159
Airport Maintenance Budget Detail 164
Community Services Administration Budget Detail 166
Recreation Services Budget Detail 168
Reservations & Classes Budget Detail 170
Facility Maintenance Budget Detail 172
Library Services Budget Detail 174
Parks, Trees & Medians Maintenance Budget Detail 176
Literacy and Community Engagement Budget Detail 178
Special Events & Volunteers Budget Detail 180
Economic Development 182
Airport Budget Detail 186
Economic Development Budget Detail 188
Property Management Budget Detail 191
Elected Officials 194
City Council Budget Detail 196
City Treasurer Budget Detail 198
Finance 199
Finance Administration Budget Detail 203
Successor Agency Dissolution Budget Detail 205
Warehouse Budget Detail 206
Fire 208
Fire Administration Budget Detail 212
Emergency Services Budget Detail 214
Fire Prevention Budget Detail 216
Fire Operations and Suppression Budget Detail 218
Training and Safety Budget Detail 220
General Government/Debt Service 222
Debt Service Budget Detail 224
General Government Budget Detail 225
General Government Utilities Budget Detail 226
Human Resources 227
Human Resources Budget Detail 230
Safety and Training Budget Detail 233
Information Technology 235
Information Technology Admin Budget Detail 240
Contracts/Renewals Budget Detail 242
Geographic Information Systems Budget Detail 244
Mobile Data Computer Budget Detail 246
Projects Budget Detail 247
Radio/Communications Budget Detail 248
Tablets Budget Detail 249
Legal & Risk Management 250
City Attorney's Office Budget Detail 253
Risk Management Budget Detail 255
Planning & Development 257
Building Inspection Budget Detail 261
Code Compliance Budget Detail 263
Development Services Budget Detail 265
Inspection Services Budget Detail 267
Land Use Planning & Zoning Budget Detail 269
Plan Check Budget Detail 271
Planning & Development Admin Budget Detail 273
Police 275
Police Administration Budget Detail 279
Police HOPE Team Budget Detail 281
Police Patrol Bureau Budget Detail 283
Special Enforcement Bureau Budget Detail 286
Animal Services and Enforcement Budget Detail 288
Dispatch Budget Detail 290
Investigations Bureau Budget Detail 292
Records Budget Detail 295
Public Works 297
Public Works Administration Budget Detail 302
Public Transport/Emission Reduction Budget Detail 304
Traffic Engineering Budget Detail 306
Transportation Services Budget Detail 308
Signal Operations Budget Detail 311
Capital Improvements Budget Detail 313
Street/Drainage/Sidewalk Maintenance Budget Detail 318
Drainage Quality/NPDES Budget Detail 320
Drainage Maintenance Budget Detail 323
Streetlighting - Districts Budget Detail 324
City Fleet Maintenance Budget Detail 326
Utilities 328
General Services Budget Detail 332
Regulatory Compliance Budget Detail 334
Operations Budget Detail 336
Infrastructure Maintenance Budget Detail 339
Facilities Maintenance Budget Detail 341
Sustainability/Conservation Budget Detail 344
Utility Billing/Customer Care Budget Detail 346
Waste Disposal and Recycling Budget Detail 349
Airport Operations Budget Detail 351
Appendix 352
City Council Budget Resolution 353
Corona Utility Authority Budget Resolution 357
Corona Public Financing Authority Budget Resolution 361 Corona Housing Authority Budget Resolution 365
Annual Appropriations Limit Resolution 369
Budget Glossary 371
Welcome
City of Corona | Fiscal Year 2027 Proposed Budget Page 5 Digital/Interactive Budget Book
For more information and to view the FY 2027 Budget Book, please visit our Budget & Annual Reports page.

Digital Budget Book
City of Corona | Fiscal Year 2027 Proposed Budget Page 6 Our Vision & Our Purpose
City of Corona | Fiscal Year 2027 Proposed Budget Page 7 City Council
City of Corona | Fiscal Year 2027 Proposed Budget Page 8 Executive Team
City of Corona | Fiscal Year 2027 Proposed Budget Page 9 Government Finance Officers Association (GFOA) Award
The City of Corona received the Distinguished Budget Presentation Award from the Government Finance Officers Association of the United States and Canada (GFOA) for the Fiscal Year ending June 30, 2026 Annual Budget. To receive this award, a governmental agency must issue a budget document that meets nationally recognized guidelines for effective budget presentation. The guidelines are designed to assess how well an entity’s budget serves as a policy document, financial plan, operations guide, and communications device.

The City received the GFOA budget award for the last ten fiscal years, starting with the Fiscal Year 2017 Annual Budget.

The Fiscal Year 2027 budget document has been prepared with the GFOA guidelines in mind and will be submitted for award consideration.

GFOA Award
City of Corona | Fiscal Year 2027 Proposed Budget Page 10 California Society of Municipal
Finance Officers (CSMFO) Award
The City of Corona received the Operating Budget Excellence Award for Fiscal Year ending June 30, 2026 from the California Society of Municipal Finance Officers (CSMFO). There are two levels of the budgeting award issued by the CSMFO. The first level, Meritorious Award, includes basic budget criteria established by the CSMFO. The second level, Excellence Award, includes additional budget communication criteria that must be met to receive the designation.

The City has been receiving the “Excellence Award” each year since Fiscal Year 2005. The City will submit the Fiscal Year 2027 budget document for award consideration.

CSMFO Award
City of Corona | Fiscal Year 2027 Proposed Budget Page 11 Introduction
City of Corona | Fiscal Year 2027 Proposed Budget Page 12 Budget at a Glance
FISCAL YEAR 2027
Operating Budget by Departments Totals $445.9 million (all funds) Capital Improvement Plan Funding Totals $58.9 million (all funds) Want more details? View the full text of the Budget at our website under Budgets & Annual Reports.

Budget at a Glance
City of Corona | Fiscal Year 2027 Proposed Budget Page 13 City Manager's Budget Message
Honorable Mayor and City Councilmembers:

I am pleased to present the City of Corona’s Fiscal Year (FY) 2027 Budget. This budget reflects our dedication to building thriving community. As we navigate economic changes, evolving community needs, and strategic growth, this budget underscores our commitment to transformative, long-term investments in our community. Despite an uncertain economic future due to rising fuel prices, high inflation, unresolved armed conflicts throughout the world, and volatile global markets, we remain optimistic about the future and cautious in our approach to the FY 2027 operating and capital budget.

The City of Corona’s 2021-2026 Strategic Plan, adopted by the City Council in February 2021, has been the City’s guiding framework. The development of the Strategic Plan was based on extensive input from residents and stakeholders, identifying critical issues, needs, and priorities of the community. This plan has successfully directed our actions over the past five years. As we move into the new fiscal year, we will be developing the next 5-year strategic plan to build a clear roadmap for how we forge ahead with our goal of building a community where everyone can thrive. To ensure the plan truly reflects the needs and priorities of our community, we will actively engage residents through a variety of outreach efforts including surveys and public forums. This will help us identify and respond to community needs and priorities effectively, efficiently and transparently, to foster trust and ensure our efforts provide meaningful results to residents.

The City’s current Strategic Plan continues to provide the foundation for the FY 2027 budget. These goals include Financial Stability, a Strong Economy, Sound Infrastructure, a Safe Community, a Sense of Place, and High-Performing Government. Multiple initiatives have been identified for FY 2027 within each category to meet the goals outlined in the Strategic Plan.

City Manager's Budget Message
City of Corona | Fiscal Year 2027 Proposed Budget Page 14 At its core, the budget allocates funding to provide essential city services. To ensure the safety and security of our residents, we are investing in the recruitment and retention of skilled personnel, state-of-the-art equipment, and maintaining and improving our high standards for public safety. Additionally, significant investments are directed towards maintaining and upgrading our transportation infrastructure, including road resurfacing projects, repairs, and traffic management improvements to enhance safety and reduce congestion.

A significant budgetary item is the allocation of funds to expand and improve our parks and recreation facilities.

Corona residents have consistently expressed their support for improved access to parks, open spaces, and recreational opportunities. This budget includes considerable funding to improve and maintain existing park facilities and expand recreation programs for all ages. Above all, FY 2027 will see historic levels of investment in the Corona’s downtown to continue revitalizing the area and restore it to its former state as a thriving, vibrant destination for residents and visitors alike.

FY 2027 was a year of meaningful infrastructure investments and community enhancements that continued advancing the City’s commitment to public safety, accessibility, environmental stewardship, and quality of life.

Through strategic capital improvement projects completed throughout the year, the City upgraded parks, utilities, transportation infrastructure, and public spaces that will provide long-term benefits to residents and visitors alike.

These projects reflect the City’s ongoing dedication to investing in facilities and services that support a growing and vibrant community. Other accomplishments in FY 2027 include:

Completed Year 3 of the Citywide Parks Americans with Disabilities Act (ADA) Improvements Project, providing ADA upgrades and accessibility modifications to parking lots, ramps, sidewalks, benches, and existing restrooms at Border, Brentwood, Kellogg, Tehachapi Parks and completely new restroom at Sheridan Park.

Initiated Phase I of the North Mall Demolition Project, marking the beginning of the City’s efforts to revitalize the North Mall area through demolition of long-vacant buildings, with additional phases currently moving forward.

Completed the City Hall Veterans Memorial Improvements Project, providing a refreshed and more publicly visible memorial through the removal of existing infrastructure, along with new landscaping and installation of flags representing all branches of military service.

Completed the Rudell Road Sewer Extension Project, installing approximately 1,600 linear feet of new sanitary sewer collection piping to provide future sewer service opportunities to 16 properties within the City’s sphere of influence.

Successfully completed year four of the five-year Urban Forest Management Plan by planting 3,000 trees citywide.

Began implementing the Historical Civic Center Operations Plan to renovate and program the site as the City's Center for Visual and Performing Arts.

Held the Corona 5000 road race, a successful new signature community event in partnership with the OC Marathon that attracted over 2,700 participants and 5,500 attendees.

Continued advancing The HUB initiative through strategic planning, property management coordination, and site activation efforts focused on revitalizing the former South Mall property.

Supported tenant attraction, capital improvement planning, and community engagement opportunities to encourage long-term economic growth, business investment, and downtown revitalization efforts within The HUB district.

And much, much more.

Budgetary Highlights
The total proposed budget for FY 2027 includes revenues and transfers-in of $502.9 million and expenditures and transfers-out of $510.1 million. All funds are balanced with current revenues and expenditures, using existing operating surplus funds or fund balance as needed. The total budget consists of Fiduciary Funds, Proprietary Funds (Enterprise and Internal Service), and Governmental Funds (General Fund, Special Revenue, and Capital Projects Funds). Only the General Fund is at the full discretion of the City Council for spending appropriations. All other funds are restricted City Manager's Budget Message
City of Corona | Fiscal Year 2027 Proposed Budget Page 15 based on the funding source. Please refer to the Revenues section, pages 57-69, for detailed information on funding sources.

For FY 2027, the Capital Improvement Plan (CIP) includes all potential capital improvement projects utilizing a tenyear time horizon and a prioritized implementation schedule for both funded and unfunded projects. Prioritization scoring guidelines were developed for each project to be scored on a 100-point scale based on the primary functions the project serves. Projects scoring 70 points and above are Tier I projects to be implemented in years 1-3 of the CIP; projects scoring 35-69 are Tier II projects to be implemented in years 4-6 of the CIP; and projects scoring 0-34 are Tier III projects to be implemented in years 7-10 of the CIP and beyond. This program provides clarity and ensures wise investment in capital projects for well-maintained infrastructure for current and future generations.

For FY 2027, new investments in capital improvement projects total $58.9 million. This investment will fund projects in the following categories:

Facilities, Parks & Open Space - $4.7 million
Streets, Traffic & Storm Drains - $13.6 million
Technology & Communications - $0.3 million
Utilities - $40.3 million
Significant project investments include the beginning of $250 million over the next 3-4 years for downtown revitalization projects, $12.8 million for City-wide street pavement rehabilitation projects, $8.4 million for potable waterline replacement, $16.6 water treatment plant upgrades, $7.3 million for Water Reclamation Facility #1 for facility improvements, $1.8 million for generator replacement at the Water Reclamation Facility #2 and $3.2 million in upgrades to the Sierra Del Oro Lift Station. Please reference the ‘Capital Improvement Plan’ section, pages 124-139, or the separate ten-year planning document for project details.

Budgetary Changes
Total budgeted revenues and transfers-in for FY 2027 are $502.9 million, representing a decrease of $24.8 million compared to the FY 2026 adopted budget. This reduction is due to the completion of the McKinley Grade Separation project in FY 2026, which was supported by state and local funding. Utility fund revenues are projected to increase $14.5 million in FY 2027, driven by new customer connections and an increase in utility user fees.

Total budgeted expenditures and transfers-out for FY 2027 are $510.1 million, an increase of $47.5 million compared to the adopted FY 2026 budget. The net change is based on increases of $11.8 million in personnel costs including an additional 6.08 FTE, $24.8 million in new Capital Improvement Projects, $3.7 million in one-time operating and maintenance projects, $4.4 in operating and maintenance costs, and $2.2 million in transfers to other funds.

Major initiative: Sixth Street Corridor/Downtown Revitalization.

The revitalization of the Sixth Street Corridor and Downtown remains a top priority for the City of Corona and aligns with the City’s Vision for a safe, vibrant, and family-friendly community. After extensive community outreach, engagement, market studies, and strategizing, the City’s Downtown Revitalization Plan continues to guide these efforts. The Plan addresses public safety concerns, deteriorated infrastructure, and the need for community events and programs to achieve its ultimate goal of creating a thriving, vibrant destination for residents and visitors alike. Multiple efforts are underway, including the revitalization of The HUB, formerly known as the South Mall, redevelopment of the North Mall, Sixth Street Beautification, City Park Revitalization, and improvements at the Historic Civic Center.

Challenges
In addition to the City’s many accomplishments, we continue to work towards addressing a number of ongoing challenges:

City Manager's Budget Message
City of Corona | Fiscal Year 2027 Proposed Budget Page 16 Unfunded pension liabilities. With the issuance of pension obligation bonds in 2021, the City implemented a bold plan to eliminate its legacy unfunded pension liability in 13 years or less. Staff will continue to be vigilant and proactively manage this issue, guided by the Pension Management Policy. As each fiscal year closes, financial statements are presented to the City Council. Based on year-end results, recommendations will address any new unfunded pension liabilities through contributions directly to CalPERS or via the Pension Stabilization Trust. The pension obligation bonds and the Pension Management Policy will help provide long-term financial stability for the City.

Asset management planning. The City does not yet have a comprehensive asset management plan, resulting in an ad hoc, and often reactive approach to maintaining and replacing public infrastructure assets. The development of the initial plan is underway, and anticipated to be completed in FY 2027. The plan will identify all major City assets in one centralized system to help plan maintenance schedules to prolong the life of the assets and ensure the highest quality infrastructure at the lowest possible long-term price.

In preparing this budget, we remain committed to transparency and accountability in our budgeting process and will continue to provide regular updates on the implementation and outcomes of funded initiatives. The FY 2027 budget is a balanced, forward-looking plan addressing current needs while laying the foundation for a prosperous future.

Crafted with the understanding that our city's strength lies in its people, our goal is to ensure every resident can thrive in a safe, healthy, and vibrant community.

I extend my gratitude to the City Council, our dedicated staff, and the engaged citizens who have contributed to this comprehensive budget process.

Respectfully Submitted,
Jacob Ellis
City Manager
City Manager's Budget Message
City of Corona | Fiscal Year 2027 Proposed Budget Page 17 Values and Strategic Goals
City of Corona | Fiscal Year 2027 Proposed Budget Page 18 Values and Strategic Goals
City of Corona | Fiscal Year 2027 Proposed Budget Page 19 Guide to the Budget Document
The budget document is designed to communicate the cost of providing services and the associated revenues accurately and openly. The budget document for Fiscal Year 2027 is divided into the following sections:

Introduction
The budget document starts with the Budget at a Glance and the Budget Message by the City Manager. Also included in this section is the demographic information for the City of Corona, transparency initiatives, and details about the budget process and the budget document.

Citywide Budget Overview and Financial Summaries
The Citywide Budget Overview and Financial Summaries section includes an overview and analysis of multiple parts of the City’s total budget. This section includes discussion about the key budgetary assumptions for both expenditures and revenues for Fiscal Year 2027 as compared to Fiscal Year 2026. In addition, there are schedules that provide the details of fund balance and working capital changes, revenue estimates, budgeted expenditures, service level changes, debt service obligations, interfund transfers, cost allocation plans, and position changes. Information on the allocation of Measure X funds can also be located in this section.

Operating & Maintenance Projects
The Operating & Maintenance Projects section includes the budget information for the operating & maintenance projects. The section provides a Schedule of Estimated Carryover and New Funding by Fund that provides a breakdown of continuing appropriations and new approved funding for Fiscal Year 2027.

Ten-Year Capital Improvement Plan
The Ten-Year Capital Improvement Plan section includes the budget information for the capital improvement projects.

The overview provides a highlight of projects approved for funding in Fiscal Year 2027. Additionally, there is a Schedule of Estimated Carryover and New Funding by Fund that provides a breakdown of continuing appropriations and new approved funding. For additional project details, please reference the City of Corona’s Ten-Year Capital Improvement Plan document for Fiscal Years 2027 to 2036, available on the Finance page of the City’s website. Capital Improvement Plan.

City Departments
The City Departments section provides department mission statements, descriptions of program activities, accomplishments for Fiscal Year 2026, goals for Fiscal Year 2027, department organization charts, financial summaries by category and funding sources, and workload/performance measures. The information is organized alphabetically by department.

Appendix
The Appendix section includes the budget resolutions adopted by the four authorities associated with the City of Corona: Corona City Council, Corona Utility Authority, Corona Housing Authority, and Corona Public Financing Authority. The GANN resolution is also a part of this section. In addition, there is a glossary that contains acronyms and terms to assist with understanding the discussion of the budget document.

Guide to the Budget Document
City of Corona | Fiscal Year 2027 Proposed Budget Page 20 Corona - Past and Present
The City of Corona is located approximately 45 miles southeast of Los Angeles in western Riverside County. The community is ideally situated at the base of the mountainous Cleveland National Forest on an alluvial plain leading down or north to the Santa Ana River. The mean temperature in January has averaged 51.6 degrees, and in July 74.8 degrees. Rainfall averages 2.71 inches in January and .01 inches in July. Corona is a General Law City. Five Corona citizens make up the Corona City Council and each is elected to a four-year term of office.

Historically, the area has many significant features: The Luiseno Indians, the site of the first Spanish family to settle in Riverside County, the Temescal Tin Mines, and some of the best clay and mineral deposits in the United States. The City is also renowned for its circular Grand Boulevard where international road racing events once took place. Other business firsts include: the first United States lemon processing plant built in 1915; and the world’s largest cheese plant, which opened on Lincoln Avenue in 1985 on land where the Desi Arnaz horse ranch once stood. The local Luiseno Indians were known as hunters and gatherers. They hunted for such animals as bears, snakes, rodents, coyotes, rabbits, birds and fish. They made straw baskets from wild grasses, constructed clay containers and gathered acorns, seeds, wild berries, and roots for food. These Native Americans were very clean and used the hot waters and natural springs in the Temescal Canyon to bathe on a daily basis and as part of their religious ceremonies. Current residents and visitors still enjoy the rejuvenating mud baths and hot springs at the Glen Ivy resort. Luiseno religious ceremonies were strictly followed and remnants of some of their artistic pictographs and petroglyphs can still be found on some of the rocks in the undeveloped areas.

These Shoshonean Indian tribes came under the influence of the Spanish settlers at the Mission San Luis Rey, and they were given the name Luiseno. As Spanish settlement progressed inland, the land was soon taken over by the Spanish ranchos. Sheep and cattle dotted the hills of the ranchos run by the Serrano, Cota, Sepulveda and Botiller families. Remnants of the Serrano tanning vat are still found on Old Temescal Canyon Road. This is also the route that was taken by the Butterfield State Route that brought many Americans to California along the southern route between 1858 and 1861. Plaques marking the sites of Indian petroglyphs, the Butterfield Stage stops and the Serrano adobe and tanning vats are still found along this road.

In 1886, developer Robert Taylor persuaded his partners: Rimpau, Joy, Garretson and Merrill to form the South Riverside Land and Water Company. Together they raised approximately $110,000 to purchase approximately 12,000 acres of good agricultural land. Taylor realized the importance of water for the soon to be developed community, and additional funds were used to ensure that sufficient water rights were obtained. Taylor hired Anaheim engineer H. C.

Kellogg to design a circular Grand Boulevard three miles round. Early residents used to parade their fancy buggies on this circular street that enclosed the main functions of the community: schools, churches, residences and stores. To the north along the railroad tracks were the manufacturing plants and packing houses.

The southern end of town was left to the citrus industry, and mining companies were established just outside the city’s southeastern and eastern city limits.

The town’s founders initially named their
development South Riverside after the successful
citrus community of Riverside, just a few miles
away. In 1896, there was a movement to
incorporate and change the town name. The
citizens were anxious to establish their own
identity and did not want to be considered an
extension of the City of Riverside. On July 26, 1896,
an incorporation vote was successful and the City of Corona’s date of incorporation was July 13, 1896. The name "Corona" was suggested, standing for the circle within the City and the connotative crown.

About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 21 During the teens and twenties, Corona citizens built numerous churches, a library and a new city hall. By 1915, the production of lemons was exceeding national demand, and local businessmen worked together to form the first Lemon Exchange By-Products Company in the United States. Located on Joy and the railroad tracks, this cooperative was eventually bought out by Sunkist. In 1954, they employed more than 700 people and marketed a variety of lemon products for worldwide distribution. The plant produced citric acid, lemon oil, lemon juice and pectin, which helped Corona to gain the nickname “Lemon Capital of the World.” As housing developments began to overtake the Southern California citrus orchards, Sunkist found that the lack of a local supply was forcing them to move. They closed the Corona plant in 1982.

Mining has always played a secondary but vital role in the more prominent citrus industry. Now that citrus has declined and the mines remain, they have again become a focal point in the Corona industry. Historically, this area was known for having the only productive tin mine in the country, and it produced tin until 1893. Other more successful mining ventures included the Minnesota Mining and Manufacturing Company (previously Blue Diamond Mine), the Pacific Clay Company (organized in 1886), Redlands Clay Tile, Maruhachi Ceramics, Monier Roof Tile and US Tile. By 1954, the city had more than 11,000 inhabitants and was home to such industries as the Corona Clipper Company, Liston Brick Company, Borden Food Products, and Tillotsen Refractories. The only oil wells in Riverside County were located in the hills just northwest of the town.

During the 1980s, both Southern California and Corona began to grow. The Riverside Freeway (Highway 91) was constructed through Corona in 1962. Downtown Corona went through urban renewal in the late 60s and 70s, razing the old and putting in a new downtown. By 1989, I-15 was constructed on the east of town, and the development of Sierra del Oro, Corona Hills, and South Corona were put into full gear. New commercial developments began opening on Lincoln Avenue, McKinley Avenue, and in Sierra del Oro. Price Club, Walmart, and the new auto mall became important parts of the City’s revitalization plan. In June 1993, the City opened the newly redone Corona Public Library at 650 South Main Street with 62,300 square feet of space. The new library not only devoted the usual space to adult and children’s services, but added a Friends of the Corona Public Library bookshop, exhibit gallery, Heritage Room, community meeting rooms, study rooms and an adult literacy program, along with expanded automated technology.

Additional plans for revitalizing downtown were addressed at an October 1995 community charette. By 1996, Corona’s population had topped 100,000 people. There were 32 Corona parks, a Senior Center, gymnasium, and 30 schools in the Corona/Norco Unified School District.

Written by Gloria Scott Freel, former Senior Librarian
County
County of Riverside, established May 4, 1886
Population
159,309 (Source: California Department of Finance,
Estimate January 2026)
School Districts
Corona-Norco Unified School District
www.cnusd.k12.ca.us
Alvord Unified School District
www.AlvordSchools.org
Area and Location

39.94 sq. miles at the upper end of Santa Ana River Canyon + Santa Ana Mountains. Located adjacent to Orange County at the junction of the 91 and 15 freeways.

Climate
A Mediterranean climate with mild winters and hot
summers.

About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 22 Government
The City of Corona is a General Law City with a Council-Manager form of government. The City Council is elected by district, following the district map available on the City's website. The mayor and Vice Mayor positions rotate annually, with the selection made by the City Council each December. District elections and city-wide elections, including those for the City Treasurer, are held periodically. For more specific information about districts or elections, please visit the City's website at www.CoronaCA.gov and search for 'district' or 'election'.

About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 23 Demographic Profile
The City of Corona's population consists of
26% of persons who are under the age of 20
years and 13% are 65 years or over. The
average median age is 38 years old. (Source:

U.S Census Bureau Profile)
The median household income in Corona is
$109,209. Approximately 55% of households
make over $100,000 and about 21% of
households make less than $50,000 annually.
(Source: U.S. Census Bureau Profile)
The chart outlines the City’s ethnic diversity.

Education
There are 38 public and private colleges within a 90-mile radius of the City of Corona, including California Baptist University; California State University, San Bernardino; Norco College; La Sierra University; Riverside Community College; and the University of California, Riverside.

Approximately 60% of the Corona population has some
college education or higher. About 14% of the
population has an education level less than high school graduate. (Source: U.S. Census Bureau Profile)
Housing
According to the California Department of Finance
January 2026 estimate, there are 51,253 housing units in Corona. 49,987 homes are occupied with 3.17 persons
per household.

The median sales price for homes in Corona for March
2026 was $750,000.
(Source: Realtor.com; median sales price was based on
single-family, condo and townhome properties)
About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 24 Parks & Open Space
Library & Recreation
About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 25 Fire
Police
About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 26 Transit
City Infrastructure
About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 27 Comparative City Information
Corona 2025-26 938 159,309 $250,144,952 $231,297,010 $1,452 2024-25 923 159,157 $225,498,985 $221,736,130 $1,393
2023-24 909 156,615 $212,511,735 $201,826,728 $1,289
2022-23 884 159,567 $194,828,187 $182,509,502 $1,144
2021-22 837 159,377 $411,672,038 $161,699,301 $1,015
2020-21 754 156,778 $148,705,450 $154,124,263 $983
Lake Elsinore 2025-26 221 74,483 $77,486,230 $77,486,230 $1,040 2024-25 215 73,637 $72,548,750 $72,548,750 $985
2023-24 212 73,595 $68,157,936 $66,585,063 $905
2022-23 201 71,452 $58,935,767 $58,044,769 $812
2021-22 183 66,993 $51,311,188 $48,625,292 $695
2020-21 175 64,762 $59,949,317 $45,202,392 $698
Riverside 2025-26 2,740 321,263 $382,157,213 $382,157,213 $1,190 2024-25 2,736 320,337 $356,463,138 $361,032,915 $1,127
2023-24 2,668 318,858 $318,229,147 $311,113,181 $976
2022-23 2,627 317,847 $302,490,761 $304,938,757 $959
2021-22 2,577 317,261 $286,973,197 $286,973,197 $905
2020-21 2,550 317,847 $289,400,000 $262,100,000 $825
Temecula 2025-26 202 113,618 $122,226,964 $125,179,727 $1,102 2024-25 199 112,220 $110,793,147 $107,108,195 $954
2023-24 198 108,700 $138,480,475 $143,109,707 $1,317
2022-23 195 108,899 $144,924,798 $139,646,241 $1,282
2021-22 178 109,925 $133,795,830 $105,645,373 $961
2020-21 173 112,771 $119,353,336 $91,974,475 $816
About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 28 Norco 2025-26 87 23,276 $31,468,025 $32,962,253 $1,416
2024-25 123 25,221 $31,420,480 $31,373,857 $1,244
2023-24 122 25,398 $28,809,595 $31,073,552 $1,223
2022-23 121 25,042 $24,889,819 $27,810,978 $1,111
2021-22 111 26,077 $21,746,926 $21,929,980 $841
2020-21 99 26,604 $22,182,269 $21,766,184 $818
Moreno Valley 2025-26 459 211,365 $204,173,791 $204,166,791 $966 2024-25 402 210,823 $155,190,489 $155,185,813 $736
2023-24 402 207,146 $169,532,496 $164,910,799 $796
2022-23 352 208,289 $161,326,241 $161,721,140 $776
2021-22 352 209,407 $136,693,576 $127,385,754 $608
2020-21 352 209,426 $122,004,499 $106,113,032 $507
Murrieta 2025-26 465 112,315 $78,639,718 $79,218,797 $705 2024-25 469 111,789 $75,085,737 $77,638,717 $695
2023-24 466 119,182 $77,673,870 $66,780,515 $560
2022-23 432 109,177 $71,428,344 $60,287,162 $552
2021-22 431 109,998 $60,529,279 $53,689,240 $488
2020-21 407 111,183 $72,069,025 $60,115,061 $541
About the City of Corona
City of Corona | Fiscal Year 2027 Proposed Budget Page 29 Open Data/Transparency Initiatives
About the Open Budget Initiative
The City of Corona is committed to transparency and promoting an environment of openness in regard to the inner workings of local government. To do that well, we are clearing pathways to promote an understanding of the allocation of public funds in the City budget. This is core to the promise of a readily available government which invites public participation and keeps itself accountable for the objectives and strategic goals which are developed as a result of this partnership.

Through www.OpenDataCorona.com, readers can explore data sets directly exported out of the City’s financial system.

The web portal is mobile-friendly, encouraging citizen access and outreach.

Open Data/Transparency Initiatives
City of Corona | Fiscal Year 2027 Proposed Budget Page 30 The ‘Open Budget’ application is a guided view of the financial complexities of the City’s operating budget and presents ordinarily dense data in an interactive and easy-to-understand way. Users can also view an interactive map of capital projects currently in progress. The datasets include the adopted operating budgets, capital project budgets, and revenue estimates. Also included are expenditure and revenue actuals which are updated on a weekly basis.

The ‘Open Checkbook' dataset includes payments made to vendors via the City’s accounts payable system. A search bar enables viewing across multiple categories.

Open Data/Transparency Initiatives
City of Corona | Fiscal Year 2027 Proposed Budget Page 31 Open Payroll
The City of Corona regularly provides employee salary and benefits information to multiple agencies, including the State of California. For historical information on this, please visit the State Controller website at www.sco.ca.gov or Transparent California at www.TransparentCalifornia.com.

Balancing Act/Taxpayer Receipt
In October 2017, the City introduced the Citizen Tax Receipt and Balancing Act budget engagement applications. The applications are designed to make the budget more interactive and transparent to residents. Both applications are available in English and Spanish.

The Citizen Tax Receipt application is intended to provide an estimate to Corona residents on where their tax dollars go. Sales and property tax funds are spent on City services such as fire, police, library, parks, street maintenance, administration, and public works. Sales and property taxes are split among several different entities, including the county and school districts. By simply entering your age, income, and the value of your home (if applicable), the tool will show you an estimate of your tax bill and where the money is spent. The application calculates taxes on real estate and estimates taxes on restaurant meals and sales tax activity, based on age and income. It does not include fees for water, sewer, trash, and storm water.

After reviewing the Tax Receipt Estimates, residents are given the opportunity to engage in budget allocations by utilizing the Balancing Act application. This portion provides a graphical representation of the General Fund budget.

The simulator allows residents to adjust revenues and expenditures to create a balanced budget, while providing feedback on service and spending priorities which the City can use as it develops future budgets.

Open Data Dashboards - Corona Open Performance
In July 2018, the City of Corona launched Corona Open Performance - open data dashboards, powered by Socrata. The dashboards are a way for people to make sense of large amounts of data in a visual format. Site users can download the data sets in spreadsheets, flag data sets to watch or compare, create visualizations, such as maps, charts, and graphs, as well as embed the data into their websites. There are many data sets available for consumption that cover a variety of City operations, such as library and recreation patronage, social media, SeeClickFix, finance, police and fire activity, and transportation.

The Corona Open Performance platform will continue to evolve as goals and objectives are set and the City works towards achieving those long-term performance management targets. The City will continue to release additional data sets as they become available.

Please visit the Corona Open Performance page at http://Corstat.CoronaCA.gov.

Open Data/Transparency Initiatives
City of Corona | Fiscal Year 2027 Proposed Budget Page 32 Get Involved & Join the Conversation
The first step in getting involved is getting to know the City of Corona – what we do, and what it takes to provide city services. We invite you to explore the online tools for yourself by visiting the following web pages:

Open Budget: http://www.opendatacorona.com/#!/year/default Open Checkbook: http://checkbook.opendatacorona.com
Balancing Act and Taxpayer Receipt: https://coronaca.abalancingact.com/ Corona Open Performance: http://Corstat.CoronaCA.gov
Open Data/Transparency Initiatives
City of Corona | Fiscal Year 2027 Proposed Budget Page 33 Citywide Organizational Chart
Citywide Organizational Chart
City of Corona | Fiscal Year 2027 Proposed Budget Page 34 Guide to the City Budget Process
Building the Budget
The budget is a communication tool which accurately and openly explains the cost of providing services to the community and other public agencies. In addition, it establishes the foundation of effective financial planning. The budget is a resource planning document, with City staff and monetary support as its primary tools for achieving its goals. It establishes fiscal controls and is the legal limit for spending. The Proposed Fiscal Year (FY) 2027 budget is being presented to the City Council on June 3, 2026.

Significant Budget Policies & Guiding Principle
The Corona Municipal Code, Chapter 2.04.060 requires that the City Manager prepare and submit the Annual Budget to the City Council for approval.

Under policy directive and guidance, the budget is developed based upon:

Guidance and policy direction are provided by the City Council through the City Manager and to his/her executive leadership team.

Long-term financial plan which reviews at least 3 years of actuals with a 5-year economic and financial outlook.

The Citywide Strategic Plan.

Federal, State, and Local law and emerging issues.

The City Strategic Plan outlines six major goals, which should be the City's primary focal points for investment.

Guide to the City Budget Process
City of Corona | Fiscal Year 2027 Proposed Budget Page 35 Balanced Budget
The City is required to maintain a balanced budget. The total of budgeted expenses and transfers out shall not exceed the total of estimated revenues, transfers in, and use of any one-time funding or fund balance (including reserves). In Fiscal Year 2027, also included are some grant funded projects that will be reimbursed in future fiscal years. This information is summarized on the Schedule of Estimated Fund Balance Change and Schedule of Estimated Working Capital on pages 53-55.

Constitutional Spending Authority / Annual Tax Appropriations Limit (Gann Limit) In November 1979, California voters approved Proposition 4 (Gann Initiative) and added Article XIIIB to the California State Constitution. In 1980, the State Legislature added Dvision 9 (commencing with Section 7900) to Title I of the Government Code to implement Article XIIIB. This legislation required the governing body of each local jurisdiction in California to establish an Annual Tax Appropriations Limit (Gann Limit) on or before June 30th for the following fiscal year. The Gann Limit was based on actual appropriations during the Fiscal Years 1978-1979 and was increased each year using the growth in population and inflation.

On June 5, 1990, California voters approved Proposition 111, amending Article XIIIB. Proposition 111 allowed local jurisdictions to choose the annual adjustment factors. The adjustment factors included the growth in the California per capita income, or the growth in the non-residential assessed valuation due to construction within the city and the population growth within the county or the city.

Appropriations in the Annual Budget comply with the City’s appropriation limit as calculated in accordance with Article XIIIB of the Constitution of the State of California and Government Code Section 7900 (Gann Appropriation Limit), which limits growth in appropriations to a percentage increase in the cost of living as well as the City’s population.

The City Council will adopt a resolution on June 3, 2026, that establishes the City's Tax Appropriations Limit for Fiscal Year 2027 at $207,170,784. With an appropriations limit of $825,566,846, the City of Corona's expenditure budget is $320,763,916 under the appropriation limit. The limitation is not a restricting factor for the City of Corona due to the high population growth after the calculation requirements were established. Historically, the City's "subject to limit" amount has been less than 30% of the appropriations limit. This factor will continue to be monitored annually and budget adjustments will be recommended if necessary in future years.

General Fund Balance Reserve Policy
The City’s General Fund Balance Reserve Policy was originally established in 2010. The emergency contingency reserve was $53.9 million as of June 30, 2025. This amount represents three months of the General Fund Operating Expenditures, which is in compliance with the General Fund Balance Reserve Policy. In FY 2022, City Council approved the Pension Stabilization Trust, the balance as of June 30, 2025 was $54.9 million. At the end of FY 2022, the Measure X Reserve was created. As of June 30, 2025, the Measure X reserve was $13.2 million. The total of noted reserves for the City of Corona General Fund is $122.0 million as of June 30, 2025.

Investment Policy
The City formally adopts its Investment Policy on an annual basis. It provides guidelines for the prudent investment of the City's idle cash and outlines the policies for maximizing the efficiency of the City's cash management. The Investment Policy is in conformity with the California Government Code Sections 53600 et seq. The City Treasurer is delegated investment authority on a year-to-year basis. Within the constraints set forth in the policy, the City Treasurer has the authority to direct investment strategy and approve investment policy and procedures for the City's investment portfolio. The criteria for selecting investments and the order of priority are safety, liquidity, and yield.

The Investment Policy is approved by the City Council and adopted by resolution. The policy is available on the Finance Department’s page of the City of Corona’s website at www.CoronaCA.gov.

Guide to the City Budget Process
City of Corona | Fiscal Year 2027 Proposed Budget Page 36 Debt Policy
The debt policy is adopted as a means of standardizing the issuance and management of debt. The primary objective is to establish conditions for the use of debt, to minimize the City’s Debt Service requirements and cost of issuance; to retain the highest practical credit rating; to maintain full and complete financial disclosure and reporting; and to maintain financial flexibility for the City. The policy applies to all debt issued by the City and its component units. The policy is an important tool to ensure the use of the City's resources to meet its commitments, to meet the needs of the citizens of Corona, and to maintain sound financial management practices.

The Debt Policy is approved by the City Council and adopted by resolution. The policy is available on the Finance Department’s page of the City of Corona’s website at www.CoronaCA.gov.

City Budget Calendar
The budget process begins as a team effort in November of each year. The Finance Department works in cooperation with all City departments to formulate revenue projections for the upcoming fiscal year. From this, the individual departments use the projected revenues and existing fund balance information to prioritize and recommend the budget to meet the next fiscal year’s objectives.

The City Manager’s Office and the Finance Department review each budget proposal, revenue assumptions, and all current financial obligations, before presenting the proposed budget to the City Council.

For Fiscal Year 2027, two public meetings were held to provide in-depth details, City Council and public input, and discussion about the City’s budget. With the implementation of Measure X in Fiscal Year 2022 (the City’s 1% sales tax measure), a large part of the conversation was to ensure the budget meets the community’s priorities with the additional funds.

April 23, 2026 Spring Financial Workshop – Revenues, Operating and Capital Budget, Service Adjustments May 20, 2026 City Council – FY 2027 Proposed Budget Overview/Recap June 3, 2026 City Council – FY 2027 Proposed Budget presented for Adoption Guide to the City Budget Process
City of Corona | Fiscal Year 2027 Proposed Budget Page 37 Budgetary Control and Amendments
New and continuing (multi-year) appropriations are set for City funds via a majority vote of the City Council. The legal level of budgetary control is at the City Manager and department level. Budget amendments within departments are approved by Department Directors, as long as the amendment does not increase the department’s overall spending authority as dictated by the current budget.

Any amendment which increases spending authority must obtain City Council approval by majority vote. Furthermore, an amendment to the City’s Project Budget exceeding 10%, as explained below, requires City Council approval. This is because each project, having a specific scope, is awarded funding on a discrete basis, and therefore, is treated as a stand-alone budget.

As a practical matter, project budgets may be exceeded, from time to time, due to circumstances that cannot always be predicted in advance. In that event, departments are permitted to transfer up to 10% from a similar project within the same category and have the same funding source. If this condition cannot be met, then departments are required to obtain City Council approval to increase, decrease or transfer funding which exceeds the 10% threshold.

This photo was taken at Skyline Drive Trails, and it relates to the completed Trails Master Plan operating and maintenance project.

Guide to the City Budget Process
City of Corona | Fiscal Year 2027 Proposed Budget Page 38 Understanding the City Budget
The City Budget in a Nutshell
The City of Corona’s fiscal year begins July 1 and ends June 30 . Annually, through a public process, the budget commits financial resources to a myriad of services and programs that the City provides. In other words, it commits funding to what we do. However, the budget also works to legally limit funding too. The legal limit is required because financial resources are finite. Therefore, the investments that we make (of these finite resources) into what we do (or want to do) reflect the priorities of the City and the direction of its future.

What Does the City of Corona Do?
In alignment with the City’s Strategic Plan, all City services and the cost of providing those services can be tied back to one of 6 Citywide Priorities which influence the quality of life for our residents. These are the primary components or goal posts of the annual operating budget.

Budget Accounting & Presentation
A formal budget is employed as a management control device during the year. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

The accounts of the City are organized by funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for in a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. City resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

The City budget includes information regarding estimated costs (or outflows) and revenue (or cash inflows) for identified programs, projects, and levels of service to meet the needs of the City. All annual operating budget appropriations lapse at the end of the fiscal year, except for items that have specifically received City Council approval and grant funded programs with a funding period that ends after June 30 . Operating and Maintenance projects and Capital projects typically span more than one fiscal year, and the appropriations roll forward (continuing appropriations) until projects are completed, placed into service, accounted for as capital assets, or abandoned at the discretion of the City Departments or the City Council. st th
th
Understanding the City Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 39 The City of Corona’s budget is prepared and based on five expense categories; personnel, supplies and services, debt service, operating and maintenance projects and capital improvement projects. The first two listed are considered operational in nature and are known as recurring costs. Debt service refers to principal and interest payments on borrowed funds (such as bonds or long-term loans). Operating and Maintenance projects are investments in systems or other improvements that do not meet the criteria of a capital improvement project. Capital improvement projects (CIP) are long-term investments to improve, repair, replace, or construct an asset, facility, or public infrastructure which cost over $50,000. These reside “outside” of the operational budget and are an example of a one-time cost.

Basis of Accounting and Budgeting
Basis of accounting refers to the timing of revenue and expenditure recognition for budgeting and financial reporting.

The City’s financial statements and accounting records are maintained in accordance with Generally Accepted Accounting Principles (GAAP) of the United States and outlined by the Governmental Accounting Standards Board (GASB). The accounts of the City are organized by funds, each of which is considered a separate accounting entity. The City collects and records revenues and expenditures within the following categories: Governmental Funds, Proprietary Funds, and Fiduciary Funds.

Governmental Funds include the General Fund, Special Revenue, Debt Service, and certain capital project funds which receive primarily grants or intergovernmental revenues (such as Housing and Urban Development - HUD).

These funds are accounted for using the modified accrual basis where revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

The General Fund is the City’s primary operating fund and accounts for most City programs and services which are supported by general taxing revenue and/or fees.

The Special Revenue Funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to specified purposes, often by legislative authority. For example, Gas Tax (Highway User Tax) and Transportation Urban Mitigation Fee (TUMF) revenues may only be used for certain street improvement and transit programs (and no other purpose).

The Capital Project Funds are used to account for and report financial resources that are restricted, or assigned to capital expenditures, including acquisition or construction of capital facilities and other capital assets.

The Debt Service Funds are used to account for and report financial resources that are restricted, committed or assigned to expenditure for the payment of general long-term debt principal, interest, and related costs, other than enterprise debt.

Proprietary Funds are accounted for using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned, while expenses are recognized in the period in which the liability is incurred. Proprietary funds include Enterprise and Internal Service Funds.

The Enterprise Funds are used to separately account for self-supporting activities that are supported by rates and/or fees. These funds include Airport, Electric Utility, Water Utility, Transit (Dial-a-Ride and Fixed Route Shuttles) and Sewer Utility.

The Internal Service Funds are used to separately account for departments that provide services to other City departments, and, therefore, incur costs that are then allocated to each receiving department. These costs include information technology, risk management, warehousing, and fleet.

Fiduciary Funds are custodial in nature (assets equal liabilities) and are accounted for on the accrual basis of accounting. Successor Agency (formerly the Corona Redevelopment Agency) and funds that are maintained to account for debt service obligations relating to certain assessment and community facilities districts are included in this category.

Understanding the City Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 40 Understanding the City Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 41 Understanding the City Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 42 Understanding the City Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 43 City Fund Structure
Note: Not all funds have been shown due to space restrictions, such as the fiduciary funds (e.g. Corona Successor Agency), certain capital projects funds that are mostly grant-funded and the debt service funds. All funds are included in the "Summary of Expenditures by Fund Type"
City Fund Structure
City of Corona | Fiscal Year 2027 Proposed Budget Page 44 Key Budgetary Assumptions & Changes
General Economic Outlook for California
Amid ongoing global events, political volatility, and consumer uncertainty surrounding both the California and national economies, near‑term sales tax revenues are still expected to post modest growth. Fiscal year 2026 and 2027 projections are consistent with expectations set in the second quarter of 2025, reflecting a broadly stable outlook, and gradually improving statewide sales tax revenues. Consumers remain attentive to inflation trends, tariff‑related price changes, interest rate movements, and fuel costs. Despite these pressures, overall spending patterns have demonstrated resilience. Household demand is expected to remain steady, supporting moderate gains over the coming year even as pockets of unpredictability persist across numerous sectors.

National and Statewide Economic Drivers
Estimated
FY2026
Estimated
FY2027
U.S. Real GDP Growth 2.5% 2.2%
U.S. Unemployment Rate 4.4% 4.5%
California Employment Growth (Non-Farm) 0.2% 0.2%
California Unemployment Rate 5.5% 5.3
California Median Existing Home Price $741,508 $747,246 California Residential Building Permits 94,175 102,021
Source: HDL Companies - California Sales Tax Trends and Economic Drivers Report - Q4 2025 Data The City of Corona has a diversified mix of businesses. The following are some exciting economic development activities occurring within Corona that will bolster the City’s economic condition:

The City continued improvements at the South Mall, now known as The HUB. The City continued parking lot improvements, contracted with an architecture firm to prepare renovation plans for two buildings, held two grand openings for Circle City Tavern and The Wine Down, secured additional tenants for the South Mall, rebranded the area as The HUB, and issued an RFP to secure a programming and operating company.

The City advanced efforts for a Food Hall at The HUB and completed Design for Summer 2026 Construction.

The City established an Entertainment Zone and Jobs Creation Program in the Downtown.

The City continued acquisition efforts for the North Mall, with 23 of 24 properties acquired or under contract.

The City continued implementation of the Downtown Revitalization Plan, including advancing planning of the Sixth Street Beautification project, exploring financial tools to support efforts, and attracting business types that align with community requests.

The City continued retail attraction efforts in partnership with a consulting firm and held meetings with multiple retailers expanding in the Southern California market.

The City secured $2.5M in funding and began construction of an Innovation Center to be located at the Corona Public Library.

The City continued retention efforts and conducted 200+ business visits to offer services and retention support.

In addition, the City launched Corona’s restaurant Guide and Experience Corona app.

Key Budgetary Assumptions & Changes
City of Corona | Fiscal Year 2027 Proposed Budget Page 45 Key Revenue Assumptions
Property Tax Revenue
Property tax revenues are estimated at $71.7 million for FY 2027. This represents an overall property tax increase of 3.8% for FY 2027, when compared to the FY 2026 year-end projection of $69.0 million.

Assessment roll growth is assumed to be approximately 4% when compared to Fiscal Year 2026. The City continues to see growth in the taxable assessed values for properties. Property tax collected in Fiscal Year 2027 is based on a valuation date of January 2026. While homeowners are seeing increasing values in the real estate market, assessed value growth is capped at 2% based on Proposition 13. The growth in assessed value is due to additional inventory and re-assessed value as property changes ownership.

Assessment roll growth is partially offset by delinquencies which affect the City’s ability to collect property tax revenue. The delinquency rate is assumed to be approximately 4% for FY 2027, which is in line with normal trends for delinquencies. FY 2026 was also estimated at a 4% rate.

The Vehicle License Property Tax revenues are estimated to increase by $0.8 million, or 4.0%, as that line item is based on the assessed valuation growth.

The Property Tax Receipts graph is a ten-year look at total property tax revenues. The budget for FY 2027 includes an estimated increase in assessed valuation. For the property tax line items where the delinquency factor applies, those estimates have been adjusted appropriately.

Key Budgetary Assumptions & Changes
City of Corona | Fiscal Year 2027 Proposed Budget Page 46 Sales Tax Revenue
The sales tax revenue category is estimated at $99.8 million for Fiscal Year 2027, which represents a 1.6% increase when compared to the FY 2026 year-end projection of $98.2 million.

In FY 2027, the sales tax revenues are projected to be $99.8 million, an increase of $1.2 million as compared to the FY 2025 actuals of $98.6 million. Measure X was approved by a majority of Corona voters in November 2020. The additional 1% sales tax measure was effective on July 1, 2021. Updated net estimates are $41.6 million for FY 2026 and $42.3 million for FY 2027. The net estimates include the sales tax agreement payments to be paid to businesses with those agreements.

The following chart is a ten-year look at the total sales tax revenue category. Starting in FY 2018, an accounting change was made to move sales tax agreements (aka operating covenant agreements) from expenditures to a contra revenue account. This change was to provide more clarity on the net sales tax revenue available for funding the City’s operations. A full listing of the City’s operating covenant agreements is available on the City’s website, on the City Manager’s Office page.

Sales Tax Revenue History
[1] FY 2018 Projected and forward - includes accounting change for sales tax agreements; [2] FY 2019 includes $1.4 Million received for FY 2018 activity.

Estimated Statewide Sales Tax Trends, by Industry Group:

Industry Group FY 2026 Estimates FY 2027 Estimates
Autos & Transportation -0.5% 2.5%
Building & Construction -2.2% 1.3%
Business & Industry 2.3% 3.0%
Food & Drugs -1.7% 0.4%
Fuel & Service Stations 1.3% 3.9%
General Consumer Goods 1.1% 1.2%
Restaurants & Hotels 1.8% 1.9%
State & County Pools 5.3% 2.5%
Source: HDL Companies - California Sales Tax Trends and Economic Drivers Report - Q4 2025 Data Key Budgetary Assumptions & Changes
City of Corona | Fiscal Year 2027 Proposed Budget Page 47 The following pie chart breaks down the City’s estimated sales tax revenue by industry group for Fiscal Year 2027.

Key Budgetary Assumptions & Changes
City of Corona | Fiscal Year 2027 Proposed Budget Page 48 Highway User Taxes - Gas Tax and Road Maintenance and Rehabilitation Account (RMRA) Gas Tax revenue (Fund 222) is estimated at $4.8 million for Fiscal Year 2027, an increase of 0.9% as compared to FY 2026 projected. The Road Maintenance and Rehabilitation Account (RMRA, Fund 221) is estimated at $4.8 million for FY 2027. This estimate is an increase of 5.9% when compared to the FY 2026 year-end projection.

Provisions in the California Streets & Highway Code allocate funding to cities for the maintenance and improvement of public streets, roads, and highways. Revenues are collected from taxes imposed on the purchase of gasoline and fuel, and allocations are administered by the California Department of Tax and Fee Administration.

California has experienced a shift in consumer preferences, from traditional gasoline-powered to more fuel-efficient vehicles due to tax incentives, rebates, and environmental concerns. This has resulted in reduced available revenues for cities and constricted cash flows needed to support critical street maintenance and transportation-related projects.

In 2017, the Governor approved additional gas taxes to fund street and road infrastructure projects throughout the State of California. The Road Repair and Accountability Act of 2017, now known as the Road Maintenance and Rehabilitation Account (RMRA), contains special provisions to protect the funds from being diverted for other purposes. Funding is estimated to provide $15 Billion for California streets and roads over the next ten years.

The following table provides estimates for both the RMRA Fund and the Gas Tax Fund.

Fund
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Projected
FY 2026
Estimated
FY 2027
% Change
to FY 2026
221 - RMRA Fund $ 3,489,645 $ 4,069,764 $ 4,735,352 $ 4,570,621 $ 4,840,526 5.9% 222 - Gas Tax Fund $ 4,149,826 $ 4,481,672 $ 4,697,624 $ 4,742,319 $ 4,787,350 0.9% Water and Sewer Revenue
In the Water Utility Fund in FY 2027, revenue is anticipated to decrease by $4.8 million, or 5.8% over the FY 2026 projections.

In the Sewer Utility Fund, FY 2027 revenues are estimated to increase by $4.0 million, or 10.% over the FY 2026 projections.

Fund
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Projected
FY 2026
Estimated
FY 2027
% Change
to FY 2026
570 - Water Utility $ 77,309,190 $ 61,769,598 $ 70,243,990 $ 82,618,759 $ 77,863,974 -5.8% 572 - Sewer Utility $ 35,263,627 $ 37,071,730 $ 38,658,143 $ 39,705,872 $ 43,679,567 10.0% Key Budgetary Assumptions & Changes
City of Corona | Fiscal Year 2027 Proposed Budget Page 49 Significant Expense Assumptions
Line-Item Budget
The City of Corona uses a line‑item budgeting approach, a traditional method in which expenses are listed and categorized individually on a budget sheet. Each line corresponds to a specific expense or revenue source, providing a clear view of how funds are allocated and where revenue is generated. As part of this process, department directors were required to examine their budgets in detail. This review included analyzing several years of historical actuals, evaluating funding sources and revenue trends, and assessing commonly used commodities and citywide service level agreements in relation to upcoming service needs and goals. Each department reviewed three years of actual data and was asked to adjust its budget so that each request was supported by historical context.

Overall, a line‑item budget serves as an effective tool for precise financial planning and oversight, offering clear visibility and strengthened accountability in managing an organization’s funds.

Salaries and Benefits
The salaries and benefits budget for FY 2027 has been prepared based on current resolutions or Memorandums of Understanding (MOU). All represented groups have negotiated contracts set to expire December 31, 2027.

Employee Group Approval Date Agreement Terms
Public Safety Groups (Approved by MOU):

Corona Firefighters Association (CFA) 12/18/24 12/28/24 - 12/31/27 Corona Police Employees Association
(CPEA)
12/18/24 12/28/24 - 12/31/27
Corona Police Supervisors Association
(CPSA)
12/18/24 12/28/24 - 12/31/27
Non-Safety Groups (Approved by MOU):

Corona Public Service Employees
Association (CPSEA)
12/18/24 12/28/24 - 12/31/27
Corona Supervisors Association (CSA) 12/18/24 12/28/24 - 12/31/27 Non-Safety Groups (Approved by Resolution):

Executive Employees (EXEC) 12/18/24 12/28/24 - 12/31/27 Management Employees (MGMT) 12/18/24 12/28/24 - 12/31/27 Confidential Employees (CONF) 12/18/24 12/28/24 - 12/31/27 Note: The negotiated terms for the City Manager and City Attorney/Legal & Risk Management Director are based on their individual contracts as approved by the City Council. Copies of their contracts along with the rest of the Executive group can be found on the City’s website (www.CoronaCA.gov) in the Open & Transparent section.

With respect to health care costs, the budget is based on individual employee elections and the current MOUs or adopted resolutions. Health related costs in FY 2027 are budgeted at $16.6 million which is a 3.1% increase as compared to the Adopted FY 2026 budget.

Key Budgetary Assumptions & Changes
City of Corona | Fiscal Year 2027 Proposed Budget Page 50 California Public Employees Retirement System (CalPERS)/Pension Obligation Bonds CalPERS contributions are made up of two components. The first is the normal cost which is calculated as a percentage of pay and will continue as long as the City has active employees in the CalPERS system. The second component is the unfunded accrued liability (UAL). The UAL amount and annual contribution are determined by assessing the projected funding target, as compared to the current market value of the plan’s assets.

In October 2021, the City issued pension obligation bonds to reduce the overall pension impact on the City’s budget and ultimately save money. The action was officially approved by the City Council in January 2021. The bonds extinguished the UAL at that point in time. With the payment structure of the bond issuance, the City anticipates saving $166 million over 20 years. On an annual basis, CalPERS prepares actuarial reports which re-evaluate the investment returns and the projected funding target for current and future retirees. Staff will review the actuarial reports to evaluate and address any future unfunded liabilities per the City’s adopted Pension Management Policy.

In July 2025, the City received the June 2024 actuarial reports. They are the third reports since the issuance of the Pension Obligation Bonds. The City’s new combined UAL is $97.8 million, with a minimum payment of $8.3 million in FY 2027. To achieve cash flow savings, for several years the City of Corona utilized the annual lump sum pre-payment option offered by CalPERS. By making the full annual payment of the UAL in July, rather than spread over 12 months, the City can take advantage of a savings of approximately 3%. For FY 2027, the City will once again take advantage of the annual lump sum pre-payment option offered yielding a savings of $270,087, or 3.3%, across all plans. For more details on the total CalPERS contributions, please reference the CalPERS information in the Budget Overview section.

Other Post-Employment Benefits (Benefits for Retirees)
OPEB costs are estimated to increase by $655,267, or 5.8%, in FY 2027 as compared to the FY 2026 adopted budget.

The City is obligated to pay certain other post-employment benefits ('OPEB') to retirees, consisting primarily of retiree medical costs. To mitigate the further escalation of OPEB costs, the City established an irrevocable OPEB trust fund through the California Employers' Retiree Benefit Trust (CERBT) Program in March 2008. The current fiscal policy is to fund the annual required contribution ('ARC'). The ARC is an actuarially-determined annual contribution that addresses current costs (for active retirees) and future costs (for eligible, current employees) which the City is obligated to pay.

OPEB costs in FY 2026 were budgeted at $11,293,857. The budget for FY 2027 is $11,949,124, which is an increase of $655,267, or 5.8%, over the budget for FY 2026. The budget is based on the most recently completed actuarial report which considers a multitude of factors to calculate the City's contribution.

Key Budgetary Assumptions & Changes
City of Corona | Fiscal Year 2027 Proposed Budget Page 51 Consolidated Financial Summary/Major Funds
The following summarized schedule shows a three-year period for the City of Corona’s major funds: General Fund and Water Utility Fund. A fund whose revenues or expenditures are greater than 10% of the overall total revenues or expenditures is considered a major fund, for budget purposes.

Consolidated Financial Summary
City of Corona | Fiscal Year 2027 Proposed Budget Page 52 Schedule of Estimated Fund Balance Changes -
Governmental Funds
Schedule of Estimated Fund Balance Changes - Governmental Funds City of Corona | Fiscal Year 2027 Proposed Budget Page 53 Schedule of Estimated Fund Balance Changes - Governmental Funds City of Corona | Fiscal Year 2027 Proposed Budget Page 54 Schedule of Estimated Working Capital Changes -
Proprietary Funds
Schedule of Estimated Working Capital Changes - Proprietary Funds City of Corona | Fiscal Year 2027 Proposed Budget Page 55 Budget Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 56 Revenue - Where Does it Come From? - General Fund
The largest components of the General Fund revenues are Sales Tax and Property Tax. The two categories combined make up 70.5%, or $171.5 million out of a total of $243.2 million. The next three largest categories, Other Taxes, Charges For Services, and Investment Earnings total 17.3% of the estimated revenues for Fiscal Year 2027. The revenue categories will be discussed in more detail on the following pages.

Revenue estimates are carefully developed using current and historical trends, published industry data, workload and operating indicators collected by City staff, as well as opinions from expert third parties which may include the State of California's Department of Finance, County of Riverside and local economists.

Please also refer to the "Schedule of Estimated Revenue" which includes two years of revenue actuals by fund, the current year projection, as well as the City's estimated revenue for Fiscal Year 2027.

Estimated Revenue by Source - General Fund
FY 2027 Estimated Revenue - General Fund
Sales Tax $99,794,596 41.0%
Property Taxes $71,653,700 29.5%
Other Taxes $16,715,401 6.9%
Charges For Services $14,599,390 6.0%
Investment Earnings $10,828,066 4.5%
Other Revenue $10,541,756 4.3%
Payment In Lieu Of Services $8,573,037 3.5%
Intergovernmental Revenues $3,609,585 1.5%
Licenses, Fees & Permits $2,622,234 1.1%
Other Sources Rev $2,000,000 0.8%
Special Assessments $1,149,435 0.5%
Fines, Penalties & Forfeitures $1,068,286 0.4%
243M
Revenue - Where Does it Come From? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 57 Category FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2026
Estimated
FY 2027
Proposed
$ Change
(Prop. to Est.)
% Change
(Prop. to Est.)
Other Taxes $15,166,752 $16,296,271 $16,144,202 $16,290,300 $16,715,401 $425,101 2.6% Sales Tax $97,709,068 $98,620,077 $100,207,312 $98,230,498 $99,794,596 $1,564,098 1.6% Other Revenue $12,173,450 $11,945,322 $18,613,714 $18,739,060 $10,541,756 -$8,197,304 -43.7% Licenses, Fees & Permits $2,273,820 $2,827,620 $2,408,480 $2,611,234 $2,622,234 $11,000 0.4% Investment Earnings $19,124,999 $19,993,226 $8,513,667 $8,365,555 $10,828,066 $2,462,511 29.4% Special Assessments $777,314 $1,000,503 $787,463 $1,138,055 $1,149,435 $11,380 1.0% Intergovernmental Revenues $3,899,069 $7,519,958 $3,027,163 $11,578,513 $3,609,585 -$7,968,928 -68.8% Property Taxes $64,969,085 $67,414,475 $68,469,800 $69,019,600 $71,653,700 $2,634,100 3.8% Payment In Lieu Of Services $6,336,890 $7,774,866 $8,024,801 $8,024,801 $8,573,037 $548,236 6.8% Fines, Penalties & Forfeitures $1,420,858 $1,031,601 $1,197,981 $1,660,404 $1,068,286 -$592,118 -35.7% Charges For Services $13,840,200 $14,534,318 $12,960,231 $14,486,932 $14,599,390 $112,458 0.8% Other Sources Rev - - - - $2,000,000 $2,000,000 -
Total Revenues $237,691,504 $248,958,239 $240,354,813 $250,144,952 $243,155,487 -$6,989,466 -2.8% Estimated Revenue Table by Source - General Fund
Revenue - Where Does it Come From? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 58 General Fund Revenue Overview
The General Fund revenue in FY 2026 is projected to be $250.1 million. This is $1.2 million more than FY 2025 actuals and $9.8 million more than originally approved through the FY 2026 budget process.

The estimated FY 2027 revenue of $243.2 million is estimated to decrease by $7.0 million as compared to FY 2026 projections. The FY 2027 estimates are decreasing by 2.8%. The FY 2027 estimates include the following changes over the FY 2026 Projections:

Property Tax FY 2027 Estimated: $71.7 million. This represents a growth of $2.6 million over FY 2026 projections.

The estimated budget is based on an increase in assessed valuation of 4.0% which incorporates additional housing inventory for the tax rolls. It also includes a delinquency rate of 4.0%, based on a look-back of prior delinquency trends.

Sales Tax FY 2027 Estimated: $99.8 million. The estimate is an increase of $1.6 million over FY 2026 projections.

Regular sales tax activity is estimated to increase by $0.93 million and Measure X by $0.64 million based on economic forecast information available when the budget was prepared. The sales tax category also includes Proposition 172 sales tax activity (for public safety) and a contra revenue account, allowance for sales tax agreements (AKA operating covenant agreements). A full listing of operating covenant agreements is available on the City’s website.

Other Taxes FY 2027 Estimated: $16.7 million. This is an increase of $0.4 million, or 2.6%, over FY 2026 projections.

Franchise fees are estimated to increase by $168,993 in FY 2027. Franchise fees are received from Waste Management, Ware Disposal, Southern California Edison, SoCalGas, and local cable companies. Transient Occupancy Tax (TOT) revenues are estimated to increase by $149,108 in FY 2027. Business License Taxes are estimated to increase by $27,000. The Cannabis Tax is steady and is estimated to have a minor increase of $80,000. That amount may increase if additional businesses become operational.

Licenses, Fees, and Permits FY 2027 Estimated: $2.6 million. The estimate is an increase of $11,000 when compared to projections for FY 2026. There are slight increases in building and electrical permits. The bulk of the revenue generated in this category is related to building activity. As such, the timing of development projects has a large impact on this category. This group can experience significant variations from one year to the next. Also included in this group are garage sale permits.

Fines, Penalties, and Forfeitures FY 2027 Estimated: $1.1 million. The FY 2027 estimate is a decrease of $0.6 million when compared to FY 2026 projections. The decrease is primarily due to one-time miscellaneous fines and penalties in FY 2026.

Special Assessments FY 2027 Estimated: $1.1 million. This category is from public service assessments and is part of the tax roll. The FY 2027 estimate is an increase of $11,380 over FY 2026 projections.

Investment Earnings FY 2027 Estimated: $10.8 million. The estimate is an increase of $2.5 million over FY 2026 projections. The estimate is based on current investment strategies and performance of the portfolio, and cash balance in the General Fund.

Intergovernmental Revenue FY 2027 Estimated: $3.6 million. This is a decrease of $8.0 million as compared to FY 2026 projections. The revenue generated from this group includes mutual aid reimbursement, and State and Federal grant revenues. Many grant-related items are one-time in nature and are not a sure source of revenue in future years. This category also experiences fluctuations from one year to the next from mutual aid reimbursements, depending on the severity of the fire season.

Charges for Services FY 2027 Estimated: $14.6 million. This represents an increase of $112,458 when compared to FY 2026 projections. Primary revenue items in this group include plan check fees, engineering and inspection fees, recreation revenues, and the EMS program. As with the Licenses, Fees, and Permits category, fluctuations in building-related activity can have a significant impact on this revenue group. There are increases in plan checks, engineering and inspections fees, fire service agreements, and after-school recreation programs. Additionally, there are decreases included in reimbursed expenses (police) and the paramedic program.

Payments in Lieu of Services FY 2027 Estimated: $8.6 million. The estimate is an increase of $0.5 million compared to FY 2026 projections. The increase is related to the updated Cost Allocation Plan, which is reviewed annually.

Revenue - Where Does it Come From? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 59 Other Revenue FY 2027 Estimated: $10.5 million. The decrease in this category is $8.2 million over FY 2026 projections. This is primarily due to the sale of surplus property in FY 2026. In addition, there are decreases in damage recovery, estimated donations, and miscellaneous rental/lease income and increases in miscellaneous income/refunds and billboard revenues.

Other Sources FY 2027 Estimated: $2.0 million. This is related to project reimbursements from future bond proceeds.

This photo was taken during the Fireworks are Illegal campaign, which is coordinated among the Police, Fire, and Community Services Departments.

Revenue - Where Does it Come From? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 60 Where Do Your Tax Dollars Go?
Property Tax
Property tax is applied to the net assessed property value as determined by the County of Riverside Assessor-Recorder.

California Proposition 13 sets the maximum tax rate at 1%, which excludes voter-approved overrides (such as additional taxes for community facilities districts). Proposition 13 also limits the growth in assessed property values to the lesser of inflation or 2% per year.

The City carefully monitors property tax, in conjunction with the County of Riverside Assessor-Recorder.

According to the County of Riverside Assessor-Recorder, of each $1 in your base 1% property taxes that you pay, only 8 cents goes to Corona's General Fund to pay for critical services such as (but not limited to) police, library services, infrastructure, parks, recreation, and fire.
*from countywide perspective
Example: Home valued at $750,000
1% secured property tax = $600 to the City of Corona General Fund Corona’s Median Home Price (sold) approx. $750,000
(March 2026 – Realtor.com)
Sales Tax
Sales and use taxes are imposed on retail transactions and are remitted to the State of California, which allocates the sales tax to state and local agencies. The program is administered by the California Department of Tax and Fee Administration (CDTFA).

Generally, sales of tangible items in California are subject to sales tax, such as clothes, gasoline, vehicles, and most retail goods. However, not all transactions are subject to sales tax. Transactions exempt from sales tax include sale of certain food products for human consumption (i.e. groceries) and sales of prescription medicine. In California, internet sales (i.e. Amazon) are generally taxable too.

Staff carefully monitors sales tax, along with published economic data as well as HdL Companies, the City’s sales tax consultant. HdL and City staff provide an update to the City Council on a quarterly basis.

Effective July 1, 2021, the City of Corona sales tax rate increased by 1.00%, to 8.75%. This is due to Measure X, also known as the City of Corona Economic Recovery, Public Safety, City Services Measure. Measure X was approved by a majority of the City of Corona voters in November 2020. Revenue collected will provide additional locally controlled funds to address City services and community-expressed priorities.

Revenue - Where Does it Come From? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 61 The following is an infographic which illustrates your City of Corona sales tax dollars and where they go.

Revenue - Where Does it Come From? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 62 Revenue - Where Does it Come From? - All Funds
Estimated Revenue by Fund
FY 2027 Estimated Revenue
General Fund $243,155,487 48.9%
Enterprise Funds $162,074,331 32.6%
Internal Service Funds $40,873,691 8.2%
Special Revenue Funds $30,811,849 6.2%
Successor Agency Funds $9,246,063 1.9%
Agency Funds $7,970,954 1.6%
Capital Projects Funds $3,460,803 0.7%
Category FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2026
Estimated
FY 2027
Proposed
$ Change
(Prop. to Est.)
% Change
(Prop. to Est.)
General Fund $237,691,504 $248,958,239 $240,354,813 $250,144,952 $243,155,487 -$6,989,466 -2.8% Agency Funds $8,403,734 $37,388,029 $7,846,690 $8,010,267 $7,970,954 -$39,313 -0.5% Special Revenue Funds $48,698,670 $43,024,730 $30,420,778 $33,443,663 $30,811,849 -$2,631,814 -7.9% Successor Agency Funds $8,208,111 $8,600,924 $8,775,244 $8,992,019 $9,246,063 $254,044 2.8% Capital Projects Funds $30,172,135 $5,872,270 $51,292,912 $31,549,677 $3,460,803 -$28,088,874 -89.0% Enterprise Funds $138,972,452 $146,677,355 $147,563,707 $226,545,952 $162,074,331 -$64,471,621 -28.5% Internal Service Funds $29,279,346 $34,943,214 $37,604,395 $38,384,037 $40,873,691 $2,489,654 6.5% Total Revenues $501,425,952 $525,464,761 $523,858,538 $597,070,567 $497,593,178 -$99,477,389 -16.7% 498M
Estimated Revenue Table by Fund
Revenue - Where Does it Come From? - All Funds
City of Corona | Fiscal Year 2027 Proposed Budget Page 63 Other funds (aside from the General Fund) receive revenue from multiple sources, such as utility rates (for water, sewer, and electric services), special capital grants (such as the federal Housing and Urban Development agency and community development block grants), as well as Gas Tax and Measure A. Below is a table which describes other significant non-General Fund revenue sources. For additional details, please also refer to documents on the Finance Department's page on the City's website (www.CoronaCA.gov) such as the "Budget Resources Manual" and presentations from budget workshops.

Special Revenue Funds – used to account for and report the proceeds of specific revenues sources that are restricted or committed to specific purposed, often by legislative authority.

Development Impact Fees (DIF) – Various funds
Fees charged to real estate developers under AB1600.

Fee is based upon the additional costs of providing
public services to the new development. These fees
are used to fund major capital projects.

Gas Tax Fund 222 and Road Maintenance and
Rehabilitation Account (RMRA) Fund 221
A tax on gasoline per the California Streets and
Highway Code. The use of this revenue is limited to
maintenance, rehabilitation, or improvement of public
streets (such as paving).

Measure A Fund 227
Comes from a 0.50% sales tax rate originally approved
by voters in 1988 (in Riverside County). In 2002, voters extended this sales tax rate through 2039. Revenue
used to maintain and construct local streets and roads, and is allocated by the Riverside County
Transportation Commission (RCTC) to cities within
Riverside County.

Special Taxing Districts – Special Assessments –
Various funds
A special assessment on a property tax parcel for a
special benefit provided. This revenue is only used to
fund maintenance efforts in the City’s landscape
maintenance (LMD) and community facilities districts
(CFD).

Capital Project Funds – used to account for and report financial resources that are restricted, or assigned to capital expenditures, including the acquisition or construction of capital facilities and other capital assets.

Home Investment Partnership Grant (HOME) Fund
432; Neighborhood Stabilization Program Grant
(NSP) and
Community Block Development Grants (CDBG)
Fund 431
The City receives federal funding from the Housing
and Urban Development Agency (HUD). CDBG funds
may be used for eligible projects and are allocated to
benefit low and moderate income persons and/or to
fund programs and projects to alleviate blighted
conditions within eligible CDBG areas. HOME funds
may be used for activities that increase and preserve
affordable housing. NSP funds are used to acquire and
rehabilitate foreclosed properties within the City for
future multi-family development.

Revenue - Where Does it Come From? - All Funds
City of Corona | Fiscal Year 2027 Proposed Budget Page 64 Transportation Uniform Mitigation Fee (TUMF)
Funds 478 and 479
A voter-approved fee in 2002, which charges real
estate developers a fee to fund transportation projects required as a result of growth. The program is
administered by the County of Riverside.

Enterprise Funds – used to separately account self-supporting activities that are supported by rates and/or fees.

Utility Rates – Various funds
Utility rates are calculated and charged based on the
cost of service for each of the City’s utilities – water, sewer, electricity, and reclaimed water, in accordance
with Proposition 218. A rate study is conducted every 3 years.

Internal Service Funds – used to separately account for departments that provide services to other City departments, and therefore incur costs that are then allocated to each receiving department.

Services to Other Funds – Various funds
Internal service funds provide services to City
departments, such as fleet operations, information
technology, and warehouse services. Revenues
received by Internal Service Funds are treated as
expenses by other departments receiving the services.

Revenue - Where Does it Come From? - All Funds
City of Corona | Fiscal Year 2027 Proposed Budget Page 65 Schedule of Estimated Revenue
Schedule of Estimated Revenue
City of Corona | Fiscal Year 2027 Proposed Budget Page 66 Schedule of Estimated Revenue
City of Corona | Fiscal Year 2027 Proposed Budget Page 67 Schedule of Estimated Revenue
City of Corona | Fiscal Year 2027 Proposed Budget Page 68 Schedule of Estimated Revenue
City of Corona | Fiscal Year 2027 Proposed Budget Page 69 Expense - What are Our Costs? - General Fund
The General Fund budget for Fiscal Year (FY) 2027 is $241.0 million. This represents a 4.2% increase, or $9.7 million, as compared to the FY 2026 adopted budget.

Budgeted Expenditures by Expense Type
FY 2027 Budgeted Expenditures
Personnel Services $149,753,023 62.1%
Materials And Supplies $66,071,551 27.4%
Contractual $19,544,917 8.1%
Utilities $5,602,576 2.3%
241M
Expense - What are Our Costs? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 70 The General Fund net changes between FY 2026 and FY 2027 are from the following categories:

Personnel: Increase of $8.4 million. There are 840 full-time positions and 97.77 part-time positions included in the FY 2027 budget, many of which are budgeted in the General Fund. Personnel costs are budgeted based on current employee MOUs and resolutions adopted in 2024, which include salary increases effective December 26, 2026.

Contractual: Decrease of $0.3 million. There are increases and decreases across various departments resulting in a net decrease of $0.3 million.

Materials and Supplies: Increase of $1.0 million. There are increases in materials and supplies costs for parks, trees and median maintenance service, minor equipment and furniture, and program expenditures.

Utilities: Increase of $0.6 million. The increase in this category is due to an increase in electric and water utility costs for city facilities.

Debt Service: Increase of $1.9 million. The increase in this category is due to a net increase and decrease in principal payment and interest expense for bonds. The budget is based on the approved bond payment schedule.

Operating & Maintenance Projects: Increase of $0.3 million. The increase is due to additional funding needed to complete existing projects, and new projects requested, resulting from the essential need for routine measures to ensure the proper function and condition of existing assets.

Capital Improvement Projects: Decrease of $2.2 million. The decrease is due to the completion of general fund projects and the one-time nature of budgeting for capital projects, which can fluctuate annually.

This photo was taken at the Halloweekend event hosted by the City of Corona.

Expense - What are Our Costs? - General Fund
City of Corona | Fiscal Year 2027 Proposed Budget Page 71 Expenses - What are Our Costs? - All Funds
The City’s total budget for Fiscal Year (FY) 2027 is $504.8 million (excluding duplicate debt service fund 391). This represents a 10.1% increase, or $46.1 million, as compared to the FY 2026 adopted budget. ($)
FY 2026 Adopted vs. FY2027 Proposed
General Fund (Budgeted) Agency Funds (Budgeted)
Special Revenue Funds (Budgeted) Successor Agency Funds (Budgeted) Debt Service Funds (Budgeted) Capital Projects Funds (Budgeted) Enterprise Funds (Budgeted) Internal Service Funds (Budgeted) FY2026 FY2027
0 200,000,000
400,000,000
600,000,000
Expenses - What are Our Costs? - All Funds
City of Corona | Fiscal Year 2027 Proposed Budget Page 72 The net changes between FY 2026 and FY 2027 are from the following categories:

Personnel: Increase of $11.8 million. From the Authorized Fiscal Year 2026 total of 937.70, there is a net increase of

6.08 positions included in the Proposed Fiscal Year 2027 budget. This includes a net increase of 7.00 full-time positions and a net decrease of 0.92 FTE part-time positions. Personnel costs are budgeted based on current employee MOUs and resolutions adopted in 2024, which include salary increases effective December 26, 2026.

Claims Expense: Decrease of $0.2 million. The decrease in claims expense is due to a decrease in workers' compensation medical claims expenses.

Contractual: Increase of $0.4 million. There are multiple increases and decreases, resulting in a net increase in this category. Several new information technology contracts were added to improve the City’s security operations and enhance daily departmental operations.

Materials and Supplies: Increase of $7.1 million. There are increases in materials and supplies costs for parks, trees and median maintenance service, minor equipment and furniture, and program expenditures. Also, there are increases in internal service charges for administrative services, information technology and fleet.

Utilities: Decrease of $3.1 million. The decrease is due to a decrease in actual consumption of electricity and wholesale energy costs.

Debt Service: Increase of $1.4 million. The increase in this category is due to a net increase and decrease in principal payment and interest expense for bonds. The budget is based on the approved bond payment schedule.

Operating & Maintenance Projects: Increase of $3.8 million. The increase is due to new projects requested, resulting from the essential need for routine measures to ensure the proper function and condition of existing assets, and additional funding needed to complete existing projects.

Capital Improvement Projects: Increase of $24.8 million. The increase is due to the issuance of new water revenue and wastewater revenue bonds to provide additional funding to complete existing enterprise projects.

This was the Corona Police K9 at the September 11
Remembrance event.

Expenses - What are Our Costs? - All Funds
City of Corona | Fiscal Year 2027 Proposed Budget Page 73 Personnel Costs
The main drivers for personnel costs are salaries, health care contributions, CalPERS normal employer contributions, overtime and comp time, and other post-employment benefits (retiree medical benefits).

Please refer to the Schedule of Positions for a historical overview of City staffing, including changes during FY 2026 and position changes authorized in the budget process for FY 2027.

The total citywide personnel budget for all funds is $185.2 Million (includes fiduciary funds).

All Funds Breakdown of Personnel Costs
(values in millions)
Salaries
Salary costs may vary as a result of changes in staffing levels, which occur either through salary savings as a result of vacant positions (authorized but unfilled), employee separation (attrition due to a retirement, resignation, or layoff) or new full-time equivalent positions (FTE) that are authorized in the budget. As a general rule, vacant positions are budgeted at the mid-salary range of the position.

The City includes a full-time position vacancy factor in the budget process for the General Fund and utility funds.

Historically, there was a savings at the end of each fiscal year based on vacancies from attrition and other related reasons. Instead of budgeting 100% of the positions, a vacancy factor has been applied to FY 2027 to account for the savings at the beginning of the budget process. The savings will continue to be monitored throughout the year to determine if adjustments are needed. For existing positions, the rates were determined using a lookback period of five years.

Vacancy Factor Applied: Sworn – Fire 0.0%
Vacancy Factor Applied: Sworn – Police 0.0%
Vacancy Factor Applied: Non-Sworn 3.8% average (varies by department, 0.0% - 9.8%) Vacancy Factor Applied: Non-Sworn Utilities 4.7%
Personnel Costs
City of Corona | Fiscal Year 2027 Proposed Budget Page 74 CalPERS Employer Contributions (Pension Costs) / Pension Obligation Bonds CalPERS contributions are made up of two components: normal cost and unfunded accrued liability (UAL). The following tables reflect the City’s employer contributions as forecasted by CalPERS over the next five fiscal years, which takes into account mortality rates, and CalPERS investment returns. The information is based on the June 30, 2024 actuarial report released in July 2025. The information from the actuarial report includes the discount rate (assumed rate of return) of 6.8% as approved by the CalPERS Board of Administration in November 2021. The employer normal cost rates below are calculated on base pay, special compensation and other PERS’able items. PERS is not calculated on overtime unless the hours were worked on a holiday.

Actual/Estimated CalPERS Employer Contribution - Normal Cost Note: Safety employees contribute 1.50% towards the employer contribution, not reflected above.

Actual/Estimated CalPERS Unfunded Accrued Liability (UAL) Value in Millions
In October 2021, the City issued pension obligation bonds to reduce the overall pension impact on the City’s budget and ultimately save money. The action was officially approved by the City Council in January 2021. The bonds extinguished the UAL at that point in time. With the payment structure of the bond issuance, the City anticipates saving $166 million over 20 years. On an annual basis, CalPERS prepares actuarial reports which re-evaluate the investment returns and the projected funding target for current and future retirees. Staff will review the actuarial reports to evaluate and address any future unfunded liabilities per the City’s adopted Pension Management Policy.

In July 2025, the City received the June 2024 actuarial reports. They are the third reports since the issuance of the Pension Obligation Bonds. The City’s new combined UAL is $97.8 million, with a minimum payment of $8.3 million in FY 2027. To achieve cash flow savings, for several years the City of Corona utilized the annual lump sum pre-payment option offered by CalPERS. By making the full annual payment of the UAL in July, rather than spread over 12 months, the City can take advantage of a savings of approximately 3%. For FY 2027, the City will once again take advantage of the annual lump sum pre-payment option offered yielding a savings of $270,087, or 3.3%, across all plans.

Personnel Costs
City of Corona | Fiscal Year 2027 Proposed Budget Page 75 Other Post-Employment Benefits (Retirees)
The City is obligated to pay certain other post-employment benefits to retirees (‘OPEB’), consisting primarily of retiree medical costs. To mitigate the further escalation of OPEB costs, the City established an irrevocable OPEB trust fund through the California Employers’ Retiree Benefit Trust (CERBT) Program in March 2008. The current budgetary policy is to fund the annual required contribution (‘ARC’). The ARC is an actuarially-determined, annual contribution that addresses current costs (for active retirees) and future costs (for eligible, current employees) which the City is obligated to pay.

OPEB costs in FY 2026 were budgeted at $11,293,857. The budget for FY 2027 is $11,949,124 which is an increase of $655,267, or 5.8%, over the budget for FY 2026. As noted above, the budget is based on the most recently completed actuarial report which considers a multitude of factors to calculate the City's contribution.

Health Care Costs
The health care costs budgeted for FY 2027 are based on elections that employees made during the open enrollment period in October 2025. Employees can select a health plan option based on their hire date and respective bargaining unit. The health care costs include medical insurance premiums and medical insurance opt out payments. The budget for health care was prepared based on the current Memorandums of Understanding (MOU) and resolutions for each bargaining unit. The health costs in FY 2027 are expected to increase by $504,544, or 3.1%, as compared to the adopted FY 2026 budget. The increase is largely due to revised cafeteria plan benefits approved in December 2024.

Service Adjustments (Operating Budget)
A service adjustment change relates to new programs, service level enhancements, and/or new authorized positions. A capital outlay is a non-recurring operating expense, typically a one-time small equipment purchase, which does not meet the criteria of a new capital project (less than $50K). A detailed list of recommended service adjustments for FY 2027 can be found on the following pages.

Personnel Costs
City of Corona | Fiscal Year 2027 Proposed Budget Page 76 Service Adjustments - Operating Budget
Service Adjustments - Operating Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 77 Service Adjustments - Operating Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 78 Service Adjustments - Operating Budget
City of Corona | Fiscal Year 2027 Proposed Budget Page 79 Measure X Allocation Plan
In November 2020, City of Corona voters approved Measure X, a 1% sales tax measure effective on July 1, 2021. The net Measure X estimates are $47.0 million for FY 2027. This amount is net of the estimate to be distributed for sales tax agreements. Please reference the Measure X Funding Plan for a full list of operating budget items, capital improvement projects, and estimated reserve contributions. Measure X funds for FY 2027 are allocated to community priorities as shown in the following table.

FY 2027 Measure X Allocations
(Including FY 2027 Reserves)
Category
FY 2027
Recurring
FY 2027 OneTimeTotal FY 2027
Funding Reserves
Public Safety
Proactive Debt Retirement 11,150,239 11,150,239 -
Homelessness 5,755,602 5,755,602 -
Service Improvements 5,675,635 5,675,635 -
Infrastructure Investments 1,050,617 290,000 1,340,617 - Economic Development 442,557 442,557 -
Parks & Recreation 2,807,232 2,807,232 85,255
Community Building/Engagement 1,428,158 1,428,158 -
Totals
FY 2027 Grand Total: Total FY 2027 Funding + FY 2027 Reserves $ 18,264,117 $ - $ 18,264,117 $ -
$ 46,574,158 $ 290,000 $ 46,864,158 $ 85,255
$ 46,949,413
Measure X Allocation and Funding Plan
City of Corona | Fiscal Year 2027 Proposed Budget Page 80 Measure X Funding Plan
Strategic Goal #1 - Financial Stability / Strategic Goal #2 - Strong Economy / Strategic Goal #3 - Sound Infrastructure Strategic Goal #4 - Safe Community / Strategic Goal #5 - Sense of Place / Strategic Goal #6 - High-Performing Government
Measure X Allocation and Funding Plan
City of Corona | Fiscal Year 2027 Proposed Budget Page 81 Summary of Expenditures by Fund Type
Summary of Expenditures by Fund Type
City of Corona | Fiscal Year 2027 Proposed Budget Page 82 Summary of Expenditures by Fund Type
City of Corona | Fiscal Year 2027 Proposed Budget Page 83 Summary of Expenditures by Fund Type
City of Corona | Fiscal Year 2027 Proposed Budget Page 84 Summary of Expenditures by Fund Type
City of Corona | Fiscal Year 2027 Proposed Budget Page 85 Debt Service Obligations
Overview
The City’s annual operating budget includes provisions to ensure the prompt and full payment of annual debt service (i.e. principal and interest), which is incurred upon outstanding debt instruments previously issued by the City.

Commonly issued debt instruments include bonds, long-term loans (with the State of California) or small issue, private placement debt. Prior to issuing debt, the City may consult with City Council, expert financial advisors, bond and disclosure counsel, underwriters as well as internal finance and capital planning staff. The ‘Guide to City Budget Process’ section in the budget document includes a brief overview of the City’s ‘Debt Policy’. The ‘Debt Policy’ is accessible on the City’s website at www.CoronaCA.gov.

The proceeds of debt are typically used to either finance the construction of infrastructure (rather than cash-funding the capital project) or to refinance existing debt at a lower interest rate (if market conditions are favorable). The City is required to pay debt service in accordance with bond covenants and indentures, which generally, may ‘pledge’ City revenue (and its ‘full faith and credit’) to guarantee that it fulfills its obligations to investors and provide remedies against the unlikely event of default. Prompt and full payment of annual debt service also ensures that the City maintains favorable bond ratings.

Legal Debt Limit
California Government Code, Section 43605 sets the debt limit at 15% of assessed value. As reported in the City’s audited Annual Comprehensive Financial Report (ACFR) year ended June 30, 2025, the assessed value was $29.0 million and the legal debt margin as a percentage of debt limit was 4.443%, which was significantly lower than the State’s debt limit.

Summary of Debt Service - Principal and Interest
General Fund
The source of payment for these obligations comes from General Fund revenue. City Council approved the early payment of the remining outstanding balance of the 2012 Refunding Lease financing agreement. By retiring the debt ahead of schedule, the City achieved interest savings and reduced its overall financial obligations. As a result, future debt service expenditures are lower, improving budget flexibility and strengthening the City’s financial position.

Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 86 Pension Obligation Bonds - Various Funds
The source of payment for the 2021 Taxable Pension Obligation Bonds comes from any source of legally available funds of the City. The allocation was determined based on where full-time positions were budgeted when the bonds were issued.

Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 87 Water, Reclaimed Water, and Sewer Utilities
The sources of payment for these obligations come from water and wastewater (water reclamation) capacity fees (charged because of new development) as well as water and wastewater (water reclamation) utility ratepayer revenue.

The debt obligations were issued by the Corona Utility Authority, which is a component of the City of Corona.

Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 88 Community Facilities Districts
The source of payment for these obligations comes from special taxes levied on parcels located within each Community Facilities District (CFD).

Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 89 Successor Agency (of the former Corona Redevelopment Agency) The source of payment for these obligations comes from pledged tax increment revenues of the former Corona Redevelopment Agency.

Inter-fund Loan Payments
The following are inter-fund loan payments of principal and interest. While there is a (cash) transfer that occurs between these funds for the items reported below, these have been shown as a component of ‘debt service’ (rather than as a transfer) to reflect the nature of the transactions.

With respect to the capital leases of Water and Water Reclamation funds, each fund is required to make payments to the General Fund for the lease (and corresponding use) of the water and water reclamation infrastructure.

The Water Utility Interfund Loan and Sewer Interfund Loan shall be paid with available revenues. If available revenues are not sufficient to pay off the interfund loans, any unpaid balance shall be carried forward without default to the next fiscal year.

Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 90 Schedule of Debt Payments, by Fund
Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 91 Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 92 Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 93 Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 94 Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 95 Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 96 Debt Service Obligations
City of Corona | Fiscal Year 2027 Proposed Budget Page 97 Interfund Transfers
An interfund transfer occurs between funds and involves the transfer of cash. Interfund transfers for the City of Corona may occur for a variety of reasons. Generally, transfers between funds occur to reimburse for services that occur in one fund on behalf of another fund. For example, the General Fund may need to be reimbursed for debt service incurred on a bond that may be issued on behalf of one or more other non-General Funds (which then receive a benefit with respect to how the bond proceeds are used).

The City does, during its regular business activities, establish interfund loans from time to time between City funds to properly allocate shared benefits and costs. To ensure the integrity of these loans, the City maintains ‘loan amortization’ schedules to ensure full and timely payments between funds, in the same manner that the City maintains debt service schedules to ensure that it fully and timely makes payments of debt service to external entities (such as bondholders) as debt service payments become due. Due to the principal and interest components of these interfund transfers, the City presents these items as a component of ‘debt service’ to facilitate public understanding of the City budget and reports all principal and interest payments by funds in the aggregate. Please refer to the ‘Debt Service Obligation’ section for additional details.

Detailed Listing of Estimated Fund Transfers
The following is a detailed listing of Transfers In and Transfers Out, by Fund.

Interfund Transfers
City of Corona | Fiscal Year 2027 Proposed Budget Page 98 Cost Allocation Plan
A Cost Allocation Plan, or CAP, is used to identify, value, and distribute indirect costs across city services. The CAP sets forth the reimbursement between funds for the indirect costs incurred by other funds. Procedurally, this reimbursement takes place via transfer. In the presentation of the budget, funds providing services to other funds receive reimbursements as a component of operating revenue. As such, funds receiving services from other funds report the cost of service (to be reimbursed) as a component of operating expense.

The CAP fairly and proportionately allocates the indirect costs that each program, project or activity should bear. It is a ratio of total indirect expenses to a direct cost base. Examples of direct costs include police services, fire services, parks, and recreation services. These examples are considered direct costs because these programs provide a direct benefit to the community.

The CAP assumes that all indirect costs are incurred proportionately to the direct cost base of the activity. These indirect costs are commonly referred to as ‘City overhead’ or general and administrative expenses. Examples of indirect cost functions are finance, city clerk and human resources. All direct City services and programs incur indirect costs.

The City utilizes a consultant to assist the City in the development of the annual CAP to ensure that it coincides with standard practices used by other cities. The City’s CAP is a ‘total’ cost allocation plan, which includes a citywide allocation of legislative costs which are incurred on behalf of all funds. Furthermore, costs have been allocated based upon budgetary assumptions for the forthcoming year.

Admin = Administrative Services Charge, General Indirect Costs NPDES = National Pollutant Discharge Exchange System Administrative Charges From Fund
Admin
To Fund 110
NPDES
To Fund 245
Total
206 Library Facilities and Collection Fee Fund $4,663 $4,663 207 Fire Wild Land Facilities Fee Fund 1436 1436
211 Streets, Bridges and Signals Development Fee Fund 2,898 2,898 212 Storm Drainage Development Fee Fund 1,729 1,729
213 Law Enforcement Development Fee Fund 317 317
214 Fire Protection Development Fee Fund 765 765
215 Community Meeting Development Fee Fund 494 494
216 Aquatic Center Development Fee Fund 512 512
217 Parkland Acquisition and Development Fee Fund 5,277 5,277 221 RMRA Fund 3,787 3,787
222 Gas Tax Fund 313,346 313,346
227 Measure A Fund 73,413 73,413
235 CFD 2016-3 Zone 12 Lemon Grove Fund 677 677
236 CFD 2018-1 Special Tax B Bedford Fund 11,311 11,311 237 CFD 2018-2 Special Tax B Sierra B Fund 10,395 10,395 238 CFD 2017-2 Valencia Special Tax B Fund 4,084 4,084
239 CFD 2016-3 Zone 13 Corona Ind Park Fund 1050 1050
245 Drainage Quality / NPDES Fund 123,640 123,640
246 CFD 2000-1 O&M Det/Debris Basin Fund 955 955
247 CFD 2002-2 LMD Fund 5,247 5,247
248 CFD 97-1 Landscape Fund 22,628 22,628
Cost Allocation Plan
City of Corona | Fiscal Year 2027 Proposed Budget Page 99 From Fund
Admin
To Fund 110
NPDES
To Fund 245
Total
249 CFD 2001-1 Landscape Fund 39,725 39,725
251 CFD/LMD 2002-3 Landscape Fund 2,216 2,216
252 LMD 2003-1 Lighting Fund 8,551 8,551
253 CFD/LMD 2011-1 Landscape Fund 5,748 5,748
255 CFD 2016-2 Terrassa Fund 3,010 3,010
257 CFD 2016-3 Zone 2 Boardwalk Fund 5,614 5,614
258 CFD 2016-3 Zone 3 Dollar Self Fund 681 681
259 CFD 2016-3 Zone 4 515 S Promenade Fund 789 789
261 So Corona Major Thoroughfares Fund 7 7
263 CFD 2016-3 Zone 17 Corona Medical Center Fund 683 683 264 CFD 2016-3 Zone 18 Corona Inter. Comm. Center Fund 900 900 265 CFD 2016-3 Zone 9 Cresta/Promenade Fund 1109 1109
266 CFD 2016-3 Zone 20 Bedford Market Place Fund 1097 1097 267 CFD 2016-3 Zone 21 Christopher Ranch Fund 659 659
268 CFD 2016-3 Zone 22 North Main Retail Fund 691 691
270 CFD 2016-3 Zone 24 West Coast Freeway Center Fund 842 842 271 CFD 2016-3 Zone 25 Promenade Distr. Center Fund 674 674 272 CFD 2016-3 Zone 26 Landscape Maintenance Fund 1219 1219 273 CFD 2016-3 Zone 27 Corona TLE Fund 653 653
274 So Corona Landscaping Fund 251 251
275 Airport Fund 26,670 26,670
279 CFD 2016-3 Zone 31 Landscape Maintenance Fund 1005 1005 280 CFD 2016-3 Zone 32 NH Sherborn Fund 990 990
281 CFD 2016-3 Zone 33 Oakmont Fund 756 756
287 CFD 2016-3 Zone 15 Northpoint Eva Fund 660 660
294 CFD 2016-3 Zone 6 TM31373 Fund 2557 2557
297 CFD 2016-3 Zone 8 Karen Parker Fund 721 721
440 Sewer Capacity Fund 5,012 5,012
446 LMD 84-1 Lighting Fund 116,882 116,882
455 LMD 84-2, Zone 2 Fund 6,170 6,170
456 LMD 84-2, Zone 4 Fund 7,100 7,100
457 LMD 84-2, Zone 6 Fund 23,121 23,121
458 LMD 84-2, Zone 7 Fund 4,620 4,620
460 LMD 84-2, Zone 10 Fund 91,626 91,626
461 LMD 84-2, Zone 14 Fund 28,719 28,719
Cost Allocation Plan
City of Corona | Fiscal Year 2027 Proposed Budget Page 100 From Fund
Admin
To Fund 110
NPDES
To Fund 245
Total
462 LMD 84-2, Zone 15 Fund 2,246 2,246
463 LMD 84-2, Zone 17 Fund 2,274 2,274
464 LMD 84-2, Zone 18 Fund 3,141 3,141
468 LMD 84-2, Zone 19 Fund 26,819 26,819
470 LMD 84-2, Zone 20 Fund 56,569 56,569
471 LMD 84-2, Zone 1 Fund 1429 1429
473 Eagle Glen HOA Streetlights Fund 4,255 4,255
475 Successor Agency Administration Fund 3,633 3,633
507 Water Capacity Fund 3,961 3,961
567 Reclaimed Water System Fund 278,593 278,593
570 Water Utility Fund 3,802,457 3,802,457
572 Sewer Utility Fund 2,795,496 205,486 3,000,982
576 Direct Access Electric Utility Fund 76,107 76,107
577 Transit Services Fund 52,500 52,500
578 Greenfield Electric Utility Fund 262,645 94,514 357,159 Total Cost Allocation by Fund $8,352,477 $300,000 $8,652,477 Cost Allocation Plan
City of Corona | Fiscal Year 2027 Proposed Budget Page 101 Citywide Positions
The Schedule of Citywide Positions includes a total of 943.77 FTE positions in the budget for Fiscal Year 2027. This figure includes part-time staff, full-time staff, and elected officials. With respect to full-time staffing, the budget includes a total of 840 positions for Fiscal Year 2027, including recommended service level changes. The Schedule of Positions includes part-time employees that assist with City’s day-to-day operations and special events. The count of part-time employees is calculated as a full-time equivalent (FTE) based on actual hours worked or hours budgeted.

One FTE equates to 2,080 hours per year (40 hours/week x 52 weeks).

Changes Throughout Fiscal Year 2026
There have been multiple position changes since the Fiscal Year 2026 budget was adopted with 937.70 positions.

Although these changes resulted in no net increase or decrease overall, they reflect various adjustments made throughout the year, including department reorganizations through position reclassification, the creation and elimination of positions, and positions becoming eligible for Flex I to II transitions. Below is a summary of the changes by department:

The Community Services Department had a net increase of 1.00 FTE due to the addition of a new Parks Supervisor position. Other changes include part-time adjustments, with the Building Maintenance Technician position title changed to Park Maintenance Assistant, and full-time Trail Planner title was changed to Tree Maintenance Inspector. Two Librarian I Flex positions became eligible to transition from Flex I to Flex II.

Additionally, the Park Planner position was reclassified to Management Analyst II, and the Recreation Specialist position was reclassified to Community Services Program Coordinator. These changes had no impact on the total number of positions.

The Finance Department had a net decrease of 1.00 FTE due to the elimination of the Purchasing Manager and Budget Manager positions and the creation of a Deputy Finance Director position. During the year, the Deputy Finance Director position was reclassified to Budget Manager. However, the Budget Manager position was later eliminated and the Deputy Finance Director position was re-established, resulting in no net impact on the total number of positions other than the 1.00 FTE reduction.

The Human Resources Department reclassified the Human Resources Manager position to Deputy Chief Talent Officer, resulting in no net change to the total number of positions.

The Information Technology reclassified IT Administrative Assistant to Administrative Assistant I (Confidential), which also resulted in no net changes to the total number of positions.

The Legal and Risk Management Department had several title changes: Assistant City Attorney/Assistant Legal & Risk Management Director to Chief Assistant City Attorney, Chief Deputy City Attorney to Assistant City Attorney, and Senior Deputy City Attorney (Constitutional Policing Advisor) to Senior Deputy City Attorney. Additionally, one position was reclassified from Senior Deputy City Attorney (Constitutional Policing Advisor) to Assistant City Attorney. These changes resulted in no net impact on the total number of positions.

The Public Works Department eliminated the Fleet Superintendent position, reclassified the Lead Fleet Technician to Fleet Supervisor, added a new Fleet Supervisor position, and reclassified two Street Maintenance Crew Leader positions to Street Maintenance Supervisor. These changes resulted in no net impact on the total number of positions.

The Utilities Department changed the titles of two Recycling & Program Analyst positions to Recycling & Program Specialist II, with no impact on the total number of positions.

Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 102 With the incorporation of the above changes, the authorized or ending total for Fiscal Year 2026 still remains at 937.70 FTE.

Position Changes in Fiscal Year 2026
Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 103 Changes in the FY 2027 Budget
The budget for Fiscal Year 2027 includes a total of 943.77 FTE positions. From the Authorized Fiscal Year 2026 total of 937.70, this is a net increase of 6.08 positions. This includes a net increase of 7.00 full-time positions and a net decrease of 0.92 FTE part-time positions. The changes have been reviewed and discussed at the FY 2027 budget workshop. The changes are show in the following table.

Position Changes in Fiscal Year 2027 Budget
Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 104 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 105 Department Distribution of Full-Time Equivalent (FTE)
Fiscal Year 2027
Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 106 Schedule of Citywide Positions
Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 107 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 108 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 109 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 110 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 111 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 112 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 113 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 114 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 115 Citywide Positions
City of Corona | Fiscal Year 2027 Proposed Budget Page 116 Operating and Maintenance Projects
City of Corona | Fiscal Year 2027 Proposed Budget Page 117 Operating & Maintenance Projects Overview
Historically, the Capital Improvement Plan (CIP) consisted of Capital Improvement and Operating & Maintenance Projects. During the FY 2024 budget process, the City underwent a revamp process in which the definition for Capital Improvement Projects was refined. This new definition meant true Capital Improvement Projects were to remain in the CIP, while projects that did not meet the revised criteria of a Capital Improvement Project would no longer be included in the CIP. Those projects have been labeled Operating & Maintenance (O&M) Projects and will now be considered a new category within the overall umbrella of operating expenditures. While Capital Improvement Projects are a long-term investment of funds ($50,000+) to improve, repair, replace, or construct an asset (lifespan of 5+ years), facility, or public infrastructure, O&M Projects are not tied to a budget threshold or involve construction. Some examples include: purchase of major equipment (excluding major equipment that would extend the lifespan of a current system), development of studies and plans, grant programs (i.e. HOME and CDBG), and routine maintenance (excluding major maintenance or rehabilitation that would extend the lifespan of a current asset).

New O&M funding for Fiscal Year 2027 totals $20,360,235. The following schedule lists all projects, grouped by fund, and includes estimated carryover funding and new Fiscal Year 2027 funding.

Operating & Maintenance Projects Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 118 Operating & Maintenance Projects Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 119 Operating & Maintenance Projects Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 120 Operating & Maintenance Projects Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 121 Operating & Maintenance Projects Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 122 Operating & Maintenance Projects Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 123 Capital Improvement Plan
City of Corona | Fiscal Year 2027 Proposed Budget Page 124

CAPITAL IMPROVEMENT PLAN OVERVIEW
Ten-Year Capital Improvement Plan (CIP)
The Capital Improvement Plan (CIP) identifies capital projects, the necessary public financing required, grant and other funding opportunities, as well as the on-going impact to the operating budgets. The identification of capital projects to be funded is based on multiple factors including feasibility, community enrichment, asset age, historical preservation, safety, and preventative maintenance. Capital Improvement Projects, whether funded or not, utilize a 10- year time horizon and are developed using a prioritized implementation plan. This task is one of the key strategies identified in the City's Strategic Plan under Goal 3: Sound Infrastructure.

A CIP is defined as a: "Long-term investment of funds to improve, repair, replace, or construct an asset, facility, or public infrastructure." Additionally, the following criteria must be met in order for a project to be included in the CIP.

Budget Threshold: $50,000
Asset Lifespan: 5+ Years
Construction Projects: Included
Purchase of Major Equipment/Assets: Included
If purchase and installation of parts extends the lifespan of a system.

Development of Studies/Plans: Not Included
Routine Maintenance: Included
If major maintenance or rehab projects extend the lifespan of an asset Prioritization scoring guidelines were developed for each project to be scored on a 100-point scale based on the primary functions the project serves. Projects that score 70 points and above are considered Tier I projects to be implemented in years 1-3 of the CIP; projects scoring 35-69 are Tier II projects to be implemented in years 4-6 of the CIP; and projects scoring 0-34 are Tier II projects to be implemented in years 7-10 of the CIP.

The CIP program provides clarity and structure to ensure the City is investing wisely in capital projects and its public infrastructure is well-maintained for current and future generations.

Projects are classified into the following categories:

Facilities, Parks & Open Space Streets, Traffic & Storm Drains Technology & Communications Utilities
Funding by Program
The Capital Improvement Plan (CIP) is a comprehensive list of numerous projects across the organization. Specifically, the Fiscal Year 2027 budget recommends a total investment of $58.9 million across four (4) categories. Facilities, Parks & Open Space; Streets, Traffic & Storm Drains; Technology & Communications; and Utilities. The largest dollar category is Utilities, which includes projects such as the PFAS and 1, 2, 3-TCP Remediation, Water Reclamation Facility #1 Primary and Blower Room MCC Replacement, Citywide Potable Waterline Replacement, Glen Ivy Water Treatment Plant, and Sierra Del Oro Lift Station and Pipelines. The second-largest dollar category is Streets, Traffic & Storm Drains, driven primarily by the Annual Pavement Restoration Project (Zone 2) project.

Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 125 New CIP funding for Fiscal Year 2027 totals $58,923,421 in the categories shown in the following table.

Funding by Funding Source
The City utilizes multiple funding sources for its CIP program, including those that are legislatively set aside and committed to specific capital improvement projects, as well as other sources such as the General Fund and utility rates. The following is a summary of funding (in millions) for Fiscal Year 2027 and beyond.

Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 126 Ten-Year History
The chart below provides a snapshot of the City’s Capital Improvement Budget over a ten-year period.

Mckinley Street Grade Separation Project
($)
Capital Improvement Budget Over the Past Decade
$39.1 $$3344..44
$$4433..88 $$4433..00
$$6633..22 $$6611..00 $$6611..11 $$5555..88
$$3344..11
$$5588..99
Millions
FY 2018 Adopted
FY 2019 Adopted
FY 2020 Adopted
FY 2021 Adopted
FY 2022 Adopted
FY 2023 Adopted
FY 2024 Adopted
FY 2025 Adopted
FY 2026 Adopted
FY 2027 Proposed
0 50
100
Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 127 Significant Capital Improvements
The following project summaries describe a few of the significant capital improvement projects proposed for Fiscal Year 2027.

Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 128 Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 129 Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 130 Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 131 Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 132 Capital Improvement Plan Overview
City of Corona | Fiscal Year 2027 Proposed Budget Page 133 Schedule of Estimated Carryover Funding and New Funding, by Fund Schedule of Estimated Carryover and New Funding, by Fund City of Corona | Fiscal Year 2027 Proposed Budget Page 134 Schedule of Estimated Carryover and New Funding, by Fund City of Corona | Fiscal Year 2027 Proposed Budget Page 135 Schedule of Estimated Carryover and New Funding, by Fund City of Corona | Fiscal Year 2027 Proposed Budget Page 136 Schedule of Estimated Carryover and New Funding, by Fund City of Corona | Fiscal Year 2027 Proposed Budget Page 137 Schedule of Estimated Carryover and New Funding, by Fund City of Corona | Fiscal Year 2027 Proposed Budget Page 138 Schedule of Estimated Carryover and New Funding, by Fund City of Corona | Fiscal Year 2027 Proposed Budget Page 139 Departments
City of Corona | Fiscal Year 2027 Proposed Budget Page 140 City Manager's Office
Jacob Ellis (City Manager)
The mission of the City manager's Office is to ensure implementation and administration of policies and programs as adopted and directed by the City Council. The City Clerk is responsible for the care and custody of all official records and documents of the City and for conducting all municipal elections. The Communications Division is responsible for outbound communications between the City and its residents.

What do we do?
The City Manager's Office provides overall citywide administrative direction in pursuit of goals and policies established by the City Council. The City Manager's Office also oversees the City Clerk, Communications, and the Homeless Solutions Program.

City Manager's Office
City of Corona | Fiscal Year 2027 Proposed Budget Page 141 City Manager's Office
City of Corona | Fiscal Year 2027 Proposed Budget Page 142 City Manager's Office Organizational Chart
City Manager's Office
City of Corona | Fiscal Year 2027 Proposed Budget Page 143 City Manager's Office
Budgeted Expenditures, by Fund
General Fund $10,452,674 91.71%
Capital Projects Funds $645,018 5.66%
Special Revenue Funds $300,000 2.63%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $9,313,043 $12,552,895 $10,264,683 $10,452,674 $187,991 1.8% Special Revenue Funds $2,031,547 $1,451,010 $382,425 $300,000 -$82,425 -21.6% Capital Projects Funds $464,680 $380,592 $778,846 $645,018 -$133,828 -17.2% Enterprise Funds $3,088 -$18 - - - -
Total Expenditures $11,812,358 $14,384,478 $11,425,954 $11,397,692 -$28,261 -0.2%

11.4M
Budgeted Expenditures Table by Fund
City Manager's Office
City of Corona | Fiscal Year 2027 Proposed Budget Page 144 Budgeted Expenditures, by Function
Homeless Solutions $5,507,658 48.3%
City Manager's Office
Administration
$2,704,077 23.7%
City Clerk $1,074,481 9.4%
Communications $1,066,018 9.4%
Housing $742,357 6.5%
CDBG/HOME Investment
Partnership
$303,101 2.7%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
CDBG/HOME Investment
Partnership
$337,814 $228,092 $444,394 $303,101 -$141,293 -31.8%
City Manager's Office
Administration
$1,911,762 $2,109,214 $2,440,334 $2,704,077 $263,744 10.8% Communications $1,281,130 $1,352,932 $1,141,098 $1,066,018 -$75,081 -6.6% Homeless Solutions $7,390,183 $9,295,567 $6,040,548 $5,507,658 -$532,890 -8.8% City Clerk $610,543 $991,096 $729,727 $1,074,481 $344,754 47.2% Housing $280,925 $407,577 $629,853 $742,357 $112,504 17.9% Total Expenditures $11,812,358 $14,384,478 $11,425,954 $11,397,692 -$28,261 -0.2%

11.4M
Budgeted Expenditures Table by Function
City Manager's Office
City of Corona | Fiscal Year 2027 Proposed Budget Page 145 City Manager's Office Budget Detail
What do we do?
The City Manager's Office is responsible for the implementation and administration of goals, policies, procedures, and programs adopted by the City Council. This requires ongoing planning, organization, direction, and evaluation of the City's programs and resources. The City Manager's Office researches issues and prepares recommendations for consideration by the City Council. This group is also responsible for implementing the City's Strategic Plan.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued to enhance the City's legislative advocacy efforts by utilizing a contracted state lobbyist.

Maintained standard annual performance reporting to the City Council to increase accountability.

Pursue meaningful award and certification opportunities to evaluate municipal services and better demonstrate the talent, commitment, and outcomes achieved by the City for its residents.

Conducted an annual community satisfaction survey to gather statistically significant data, track residential concerns over time, and ensure that services and service levels are consistent with community needs and wants.

Continued building a high-performing team with Council and City management.

Continued the Corona Citizen's Academy to educate residents about the major elements of city services and how the city operates.

Produce a Strategic Plan Annual Report to highlight departmental work plan milestones and performance measures.

Reviewed and revamped the Capital Improvement Plan (CIP) program to include all potential capital improvement projects, whether funded or not, utilizing a 10-year time horizon, and developed a prioritized implementation plan.

What do we plan to do in Fiscal Year 2027?
Pursue meaningful award and certification opportunities to evaluate municipal services and better demonstrate the talent, commitment, and outcomes achieved by the City for its residents.

Restructure City departments as needed to improve efficiency and achieve organizational objectives.

Increase the City's support, coordination, and partnerships to enhance veteran services and programs.

Develop a Strategic Plan Annual Report to highlight departmental work plan milestones and performance measures.

Prepare the year four Strategic Plan implementation schedule and continue reporting our progress quarterly.

Continue the rollout of Envisio software citywide to better align department work plans and activities, improve coordination and communication, and analyze performance.

Finalize the development of the Electronic Document Management System (EDMS).

Review, revise, and simplify personnel policies to improve readability, reduce the number of policies, and embrace forward-thinking employment policies and practices that will enhance the City’s ability to attract, reward, and retain top talent.

City Manager's Office Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 146 City Manager's Office
Budgeted Expenditures, by Expense Type
Personnel Services $2,436,224 90.1%
Materials And Supplies $187,253 6.9%
Contractual $77,000 2.8%
Utilities $3,600 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $44,855 - - - - -
Personnel Services $1,524,207 $1,788,929 $2,097,218 $2,436,224 $339,007 16.2% Materials And Supplies $169,899 $149,881 $201,796 $187,253 -$14,543 -7.2% Utilities $2,747 $1,675 $3,600 $3,600 - -
Contractual $170,054 $168,729 $137,720 $77,000 -$60,720 -44.1% Total Expenditures $1,911,762 $2,109,214 $2,440,334 $2,704,077 $263,744 10.8%

2.7M
Budgeted Expenditures Table by Expense Type
City Manager's Office Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 147 City Clerk Budget Detail
What do we do?
The City Clerk is the custodian of records for the City of Corona. The mission of the City Clerk's Office is to ensure transparency to the public in the decision-making process, to accurately record all proceedings of the City Council, to preserve vital and historical records of the City, and to serve as a source of information for all City Departments and the public. The Office of the City Clerk is committed to providing these services in an efficient, professional, ethical, and courteous manner. The City Clerk also serves as the City's election official, responsible for all general municipal and special elections. The Office of the City Clerk is responsible for the preparation and distribution of City Council agendas and minutes; performs centralized processing of all legal notices; coordinates appointments to City Boards and Commissions; issues and administers oaths of office; maintains campaign and economic interest statement filings in accordance with the Political Reform Act; manages the retention and retrieval of all official City Council actions; and maintains and administers the Corona Municipal Code.

Goals & Objectives
What did we do in Fiscal Year 2026?
We adopted the updated retention schedules which covered all departments and functions, defining record retention requirements and timeframes based on legal and operational needs.

In collaboration with the Information Technology Department, continue implementing and optimizing the Laserfiche Records Management System to enhance records management efficiency and compliance.

Implemented a new Claims portal to streamline the entire process for easy retrieval and reporting.

Successfully processed a high volume of public records requests, ensuring timely, accurate, and compliant responses in accordance with applicable laws and service standards.

Implement standardized procedures to ensure the City achieves full compliance with SB 707.

Managed the recruitment and appointment process for the newly established Historic Preservation Board, as well as all other City commissions, ensuring timely and compliant board member placement.

In collaboration with the IT Department, implement the Threefold AI system to provide Corona residents with immediate, 24/7 assistance when contacting the City.

What do we plan to do in Fiscal Year 2027?
Administer a smooth and successful 2026 General Municipal Election for Districts 1, 4, and 5, reinforcing public confidence in the integrity of the electoral process.

Update and adopt the biannual Conflict of Interest Code, ensuring continued alignment with state regulations and ethical governance standards.

Transition Agenda Management System to eScribe version 6, streamlining agenda preparation, review, and publication processes for improved efficiency and transparency.

Complete a citywide annual records destruction and continue to evaluate, coordinate, and facilitate the records destruction program.

Conduct a citywide annual staff report training to provide a clearer understanding of what is expected and how to meet those expectations.

Complete digitization of paper records, digitize all paper documents to enhance accessibility and improve records management.

Organize the Archive Center to ensure easy retrieval, secure storage, and efficient management of historical and official records.

Access to Public Records. Continue to work with staff to improve public access by expanding online availability of City records.

City Clerk Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 148 City Clerk Office
Budgeted Expenditures, by Expense Type
Personnel Services $715,038 66.5%
Contractual $340,993 31.7%
Materials And Supplies $17,150 1.6%
Utilities $1,300 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $578,034 $621,112 $703,727 $715,038 $11,311 1.6% Materials And Supplies $16,915 $17,588 $15,550 $17,150 $1,600 10.3% Utilities $1,184 $1,016 $1,300 $1,300 - -
Contractual $14,410 $351,380 $9,150 $340,993 $331,843 3,626.7% Total Expenditures $610,543 $991,096 $729,727 $1,074,481 $344,754 47.2%

1.07M
Budgeted Expenditures Table by Expense Type
City Clerk Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 149 Communications Budget Detail
What do we do?
The Communications Division is the City of Corona's official storyteller, building trust, fostering pride, and keeping 168,000+ residents connected to the government that serves them. We are responsible for the full spectrum of publicfacing communications: from the City's website, social media channels, and digital campaigns, to press releases, live broadcasts, video production, and community events.

Operating within the City Manager's Office, our team manages communications strategy, brand stewardship, graphic design, photography, and video production across all City departments and programs. Our work is guided by three strategic priorities, rooted in the City's adopted Communications Plan and aligned to Strategic Goals #5 and #6 of the City's Strategic Plan:

Strengthen community identity and pride: sharing a clear, consistent story that reflects who we are and what we value, while celebrating Corona's people and progress.

Expand reach and engagement: bringing more voices into the conversation by engaging underrepresented groups and creating deeper opportunities for our most involved residents.

Modernize and grow our digital presence: reimagining how we connect online, growing digital subscribers, and introducing innovative storytelling formats.

Every message we send, every post we publish, and every story we tell reflects the City of Corona's brand promise: You Belong Here.

Goals & Objectives
What did we do in Fiscal Year 2026?
Conducted a comprehensive web audit in Q2, optimizing 1,295 total pages: 795 pages updated for SEO technical compliance, 176 broken links fixed, 356 redirected links resolved, and 201 outdated pages deprecated. Qualtrics integration enabled for visitor tracking. Every department now has a trained website champion.

Launched a major social media campaign documenting Downtown transformation. Captured before/during/after photo and video documentation at 6th Street, City Park, North & South Mall, Northgate and other exciting projects.

Produced the annual State of the City event and supporting video, reaching over 300,000 impressions, 147,000 video views, and 5,900 engagements. Served as a flagship platform for community pride and City progress storytelling.

Grew and maintained the City's Swag Shop e-commerce platform offering branded merchandise that builds civic pride and extends the You Belong Here brand into the community.

Produced Day in the Life employee feature videos humanizing City government, showcasing staff expertise and professionalism, and strengthening the connection between residents and the people who serve them.

Designed and distributed new You Belong Here posters for City facilities and public spaces, incorporating recognition of award-winning employees to celebrate staff and reinforce brand pride throughout the organization.

Implemented a digital project tracking and request management system in collaboration with IT, improving workflow transparency, team capacity management, and on-time project delivery.

Supported the annual Community Survey through targeted digital outreach using the Qualtrics XM database and social media promotion to maximize resident participation.

Communications Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 150 What do we plan to do in Fiscal Year 2027?
Foster community pride and deepen resident engagement through consistent storytelling rooted in the “You Belong Here” brand, continuing signature content series including Day in the Life, Shop. Dine. Corona., and Downtown Revitalization updates, and producing the 2026 State of the City event and video.

Support the City’s compliance with the DOJ’s ADA Title II digital accessibility mandate, which requires all City websites, mobile applications, documents, and digital content to meet WCAG 2.1 Level AA standards by the federal deadline of April 26, 2027.

Grow the City’s digital audience and subscriber base through targeted campaigns and expanded platform presence, targeting 5% year-over-year improvement in social media KPIs and broadening reach to underserved demographics.

Execute the full FY 2026–27 campaign calendar, including active campaigns for the City Park and Downtown Revitalization, delivering timely outreach materials and public-facing content across all City channels.

Boost digital engagement through strategic omni-channel media campaigns, combining organic storytelling with paid amplification, short-form video, and new formats such as YouTube Shorts, Tik Toks, and Reels.

Communications
Budgeted Expenditures, by Expense Type
Personnel Services $675,672 63.4%
Contractual $262,000 24.6%
Materials And Supplies $124,406 11.7%
Utilities $3,940 0.4%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $760,785 $759,178 $746,752 $675,672 -$71,081 -9.5% Materials And Supplies $320,166 $281,312 $126,406 $124,406 -$2,000 -1.6% Utilities $1,669 $4,762 $3,940 $3,940 - -
Contractual $198,510 $298,372 $264,000 $262,000 -$2,000 -0.8% Undefined Expenses - $9,309 - - - -
Total Expenditures $1,281,130 $1,352,932 $1,141,098 $1,066,018 -$75,081 -6.6%

1.07M
Budgeted Expenditures Table by Expense Type
Communications Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 151 Housing and Homeless Solutions Budget Detail
What do we do?
Homelessness is currently one of the most urgent and significant issues facing local government. Without effective solutions, homelessness impacts the quality of life of everyone and results in expensive cost impacts on taxpayers. The Housing and Homeless Solutions Division was created to strategically address homelessness in the City of Corona.

Critical to the success of this program is the successful implementation of the City's Homeless Strategic Plan. The Plan focuses on preventing homelessness and reducing chronic and situational homelessness through a comprehensive system of services that includes outreach and engagement, emergency shelter, a wide range of multidisciplinary services, permanent housing, public/private partnerships, advocacy, and data tracking to measure system performance. The Housing & Homeless Solutions program staff manage the implementation of the Plan through contract administration, grant writing, partnership development, and collaboration with County Agencies, the Continuum of Care, and many other partners.

Goals & Objectives
What did we do in Fiscal Year 2026?
Housing & Homeless Solutions continued to collaborate with the County, Abode Communities, City Net, CPD HOPE Team, Centro Medico Community Clinic, and Mercy House to maintain 100% lease-up of the Vista Dorada 52 Permanent Supportive Housing Units. This ongoing collaboration ensures that Corona’s chronically homeless population is referred to permanent supportive housing as units become vacant at Vista Dorada. In addition, Housing & Homeless Solutions collaborated with faith and community-based organizations to provide social activities and essential items to residents.

The Housing & Homeless Solutions Manager served as the Chair of the Riverside County Continuum of Care.

Duties associated with this role include:

Chairing monthly Continuum of Care meetings for the region of Riverside County Participating as a member of the Continuum of Care Board of Governance to approve policies and funding to support regional homeless and housing programs
Working with the County Housing and Workforce Solutions Department to provide technical support to help cities in the region to prevent and address homelessness in their respective jurisdictions Collaborating with multiple County Agencies to develop regional strategies and best practices to address homelessness in the region
Managed $9,498,210 in contract funds for the cities of Corona and Norco. Contract funds include current maximum obligations outlined in the Mercy House and City Net agreements. Both agreements include complex programs funded with federal, state, county and city funds.

Managed Corona’s Homeless System of services including homeless prevention, outreach and engagement, emergency shelter, supportive services, rental assistance, and permanent supportive housing resources.

Renewed MOU with the City of Norco to manage collaborative homeless services in the cities of Corona and Norco.

Completed full expenditure and grant reporting of five-year plan and allocation of $3,363,485 in State PLHA funds that supported the Harrison Hope Center.

Renewed contract with County Behavioral Health for co-location of the Mobile Crisis Management Team (MCMT) in City Hall. Continued collaboration with MCMT, City Net, CPD HOPE, Mercy House, and other stakeholders to address behavioral health crises and to connect at-risk and homeless residents to the County’s behavioral health system of services.

Collaborated with County Housing and Workforce Solutions Department to obtain Board of Supervisors approval of the 5th Street Project-Based Voucher Housing Assistance Payment agreement that will provide an estimated $5.1 million of rent subsidy over a 20-year period.

Homeless Solutions Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 152 What do we plan to do in Fiscal Year 2027?
Work with Mercy House, City Net, County HomeConnect, and County Housing Authority to identify eligible households, support clients in getting documents ready for referral to Coordinated Entry System, and complete voucher approval process to lease up the 5th Street Permanent Supportive Housing units.

Manage all program components in the Mercy House Homeless System of Services Agreement for Corona:

Emergency Shelter Navigation Center
Homeless Prevention Eviction Assistance Program
Rapid Rehousing Rental Assistance Program
Home Furnishing Warehouse Program and Other Supportive Services Permanent Supportive Housing Program
Coordinate with Centro Medico Community Clinic, Mercy House, and City Net to expand medical, behavioral health, and dental care services offered at the Satellite Clinic at the Harrison Hope Center. Areas of focus include at-risk of homeless clients, motel clients, Hope Center shelter clients, and permanent supportive housing clients.

Manage all program components in the City Net System of Services Agreement for Corona and Norco:

Street Outreach and Engagement
Motel Shelter
Rapid Rehousing
Supportive Services
According to the County of Riverside, 1st, 2nd, 3rd, and 5th Supervisoral Districts have received State Encampment Resolution Funding (ERF). Once District 4 is funded for an ERF project and when the State releases another NOFA, collaborate with the County of Riverside and the other western cities to submit another Encampment Resolution Funding (ERF) Grant Application. Goal of application to the State would be to continue efforts in the Santa Ana Riverbed. ERF grants support outreach, emergency shelter, housing, encampment cleanup and other activities to reduce fire hazards, preserve wildlife habitat, and connect encampment residents to resources to address homelessness.

If State releases a new five-year formula NOFA for PLHA funds, write five-year plan, obtain City Council approval, and apply for the next round of funds to support operation of the Harrison Hope Center.

Utilize HMIS data tracking system to evaluate system performance for client measures such as length of homeles sness, number of first-time homeless, street exit destinations, length of shelter stay, housing placements, and housing retention rates. Report outcomes to City Council on a quarterly basis.

Work with the League of California Cities, Riverside Division to organize additional educational workshops and panels to educate cities on the value of investing in homeless programs and being a good neighbor to surrounding cities.

Homeless Solutions Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 153 Homeless Solutions
Budgeted Expenditures, by Expense Type
Contractual $5,127,563 93.1%
Personnel Services $367,242 6.7%
Materials And Supplies $11,846 0.2%
Utilities $1,008 0.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $53,383 $26,901 - - - -
Personnel Services $280,705 $264,857 $349,789 $367,242 $17,453 5.0% Materials And Supplies $49,834 $5,670 $7,271 $11,846 $4,575 62.9% Utilities $1,235 $1,310 $1,008 $1,008 - -
Contractual $7,005,028 $8,996,830 $5,682,481 $5,127,563 -$554,918 -9.8% Total Expenditures $7,390,183 $9,295,567 $6,040,548 $5,507,658 -$532,890 -8.8%

5.51M
Budgeted Expenditures Table by Expense Type
Homeless Solutions Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 154 CDBG/HOME Investment Partnership Budget Detail
What do we do?
The City of Corona receives federal funding from Housing and Urban Development under the Community Development Block Grant (CDBG) and HOME Investment Partnership Grant Programs. CDBG funds are utilized for low-and moderate-income housing, economic development activities and community improvements that alleviate blighted conditions within eligible CDBG areas. HOME funds are used to preserve the City's affordable housing stock and tenant-based rental assistance. The Housing & Homeless Solutions Division is responsible for administering these programs in compliance with federal requirements.

Goals & Objectives
What did we do in Fiscal Year 2026?
Due to a delay with final funding notices received from HUD, in July 2025, finalized the five-year Consolidated Plan for 2025-2029 and the Annual Action Plan for 2025-2026 and subsequently obtained City Council and HUD approval for funds, projects, and activities outlined in the plans.

Provided technical assistance and guidance to grantees, including Public Service Grant Providers, Code Compliance, and Public Works to ensure compliance and performance in accordance with HUD requirements.

Assisted in project planning and support of CIP projects funded with CDBG grant funds.

Conducted quarterly monitoring of grantees and monthly HUD grant drawdowns to reimburse the City for grant expenses.

Prepared and processed the Annual Action Plan for 2026-2027 and obtained City Council approval for funds, projects, and activities in order to submit the plan before the May 15th HUD deadline.

Prepared and processed the Fiscal Year 2024-2025 Consolidated Annual Performance Evaluation Report.

Conducted an Annual Audit of CDBG and HOME Programs, including a comprehensive audit of the HOME TBRA Program. Issued a Corrective Action Plan and Monitoring Report to HOME TBRA service provider.

For the 2nd year in a row, achieved CDBG timeliness spending milestones mandated by HUD.

What do we plan to do in Fiscal Year 2027?
Provide programmatic oversight and monitoring support for all CDBG and HOME funded activities.

Continue to provide technical assistance to nonprofit service providers and city staff or the award capital projects and code compliance.

Implement the Fiscal Year 2026-2027 Annual Action Plan and execute public service grant contracts and other CDBG and HOME funded programs.

Provide additional HOME TBRA technical assistance and program oversight to ensure Corrective Action Plan requirements are achieved by service provider.

Prepare and submit the Fiscal Year 2025-2026 Consolidated Annual Performance Evaluation Report.

Implement an expanded residential rehabilitation program, including marketing and outreach in mobile home parks.

CDBG/HOME Investment Partnership Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 155 CDBG/HOME Investment Partnership
Budgeted Expenditures, by Expense Type
Contractual $295,501 97.5%
Materials And Supplies $7,400 2.4%
Utilities $200 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $42,209 $8,366 $2,482 - -$2,482 -100.0% Materials And Supplies $93,973 $13,469 $7,545 $7,400 -$145 -1.9% Utilities $980 $212 $200 $200 - -
Contractual $200,653 $206,044 $434,167 $295,501 -$138,666 -31.9% Total Expenditures $337,814 $228,092 $444,394 $303,101 -$141,293 -31.8% 303K
Budgeted Expenditures Table by Expense Type
CDBG/HOME Investment Partnership Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 156 Corona Housing Authority (CHA) Budget Detail
What do we do?
The Corona Housing Authority, or CHA, is responsible for administering all low and moderate-income housing functions and assets. CHA is responsible for increasing and preserving the City's affordable housing stock and for developing and implementing affordable housing programs and projects that meet state requirements and support our local Housing Element. The City’s newest efforts in furthering the preservation of affordable housing include the creation of a Mobile Home Rent Stabilization Program that will be managed under the CHA. CHA responsibilities fall under the Housing and Homeless Solutions Division in the City Manager’s Office.

Goals & Objectives
What did we do in Fiscal Year 2026?
To ensure long-term financial viability of Corona Del Rey, a 160-unit affordable housing development in the City, worked with National Core to obtain City Council approval of amended loan agreements including amendments to the $1.2 million loan term and interest rate and amendments to the Operation and Maintenance Agreement.

The City’s affordability requirements will remain in perpetuity.

Obtained City Council approval to amend the Affordable Housing Disposition and Development Agreement (AHDDA) with C&C Development for the Second Street affordable housing family project. This project will provide 115-units of affordable housing. 20 of the units will provide housing for homeless families. The amended AHDDA enabled C&C Development to comply with tax credit financing requirements to secure $40,000,000 to support construction of the project. The project closed escrow and the City collaborated with C&C Development and the County to celebrate the groundbreaking ceremony in January 2026. Construction of the project is underway.

Fielded miscellaneous housing inquiries from residents and developers.

Received eight (8) applications and approved four (4) applications to assist low-income homeowners with repairs under the Residential Rehabilitation Program.

Prepared annual compliance reports and, in collaboration with Planning, completed the Housing & Program reporting requirements for the annual Housing Element Update.

Conducted monitoring activities of existing housing assets and affordable housing projects.

Processed housing loan monthly payments, payoff demands, and subordination requests.

Launched the Mobile Home Rent Stabilization Ordinance (RSO) Program to support 10 mobile home parks totaling 1,143 spaces in the City. Activities included obtaining Council approval of ordinance, launch of website to post required forms, creation of FAQs, guidelines, and educational materials, collection of rent rolls, calculation of allowable CPI rent increases, conducting resident workshops, creating an online payment portal for fee collection, and processing maximum rent upon vacancy requests.

Planned and coordinated internal efforts to meet goals and coordinated with the City's fair housing provider to su pport services to meet the City's Housing Elements requirements.

Collaborated with Economic Development to obtain City Council approval to surplus 3 properties acquired by the CHA in the past. Proceeds from the sale of the Circle City properties will be used to develop affordable housing on more suitable sites.

Corona Housing Authority (CHA) Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 157 What do we plan to do in Fiscal Year 2027?
Work in collaboration with Economic Development to present City Council with options to develop affordable housing at the North Mall. Collaborate with the County and other partners to identify financing strategies and resources to support the development of affordable housing for this project.

Work with Planning and Development to support the development and monitoring of additional affordable housing units created as a result of the Density Bonus Agreement opportunity in the City.

Work with C&C Development and Mercy House to secure project-based vouchers and other funding sources to launch the development of 25 units of permanent supportive housing on Second and Buena Vista.

Assist income-qualified homeowners with health, safety, and code violation reports under the Residential Rehabilitation Program.

Prepare annual compliance reports due to the State HCD and Housing Element Updates.

Conduct annual monitoring activities of housing assets and affordable housing projects.

Continue to implement and manage the Mobile Home Rent Stabilization Ordinance Program.

Continue to manage the execution of all new Housing Element housing and fair housing program requirements.

Assist Finance with all internal and external audit activities.

Corona Housing Authority (CHA)
Budgeted Expenditures, by Expense Type
Personnel Services $460,350 62.0%
Contractual $263,505 35.5%
Materials And Supplies $16,270 2.2%
Utilities $2,232 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $254,886 $290,859 $457,389 $460,350 $2,961 0.6% Materials And Supplies $4,865 $4,176 $11,240 $16,270 $5,030 44.8% Utilities $138 $106 $1,224 $2,232 $1,008 82.4%
Contractual $21,035 $112,436 $160,000 $263,505 $103,505 64.7% Total Expenditures $280,925 $407,577 $629,853 $742,357 $112,504 17.9% 742K
Budgeted Expenditures Table by Expense Type
Corona Housing Authority (CHA) Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 158 Community Services
Donna Finch (Community Service Director)
Welcome to the Community Services Department, where we create a community in Corona. The Community Services Department includes Parks, Facility Maintenance, Trails, Library Services, and Recreation. We are your special events coordinator, your access to programs for all ages, your access to city transit, your maintainer of the beautiful open spaces and trees of our City, and we want to community with you. Our vision is for Corona to be an engaged, healthy, and enriched community!
What do we do?
Within the Leisure & Culture service area, the Community Services Department enriches the lives of adults, seniors, youth, and their families through creative recreational programming and the promotion of reading and learning activities through the Corona Public Library. We engage in the community in Corona's parks and trails and through the Park Ranger Program, Park Ambassador Program, and Adopt-A-Park. These services strive to keep parks and open spaces a clean and safe place to enjoy the outdoors. We also relish in the abundance of urban trees we care for and are committed to maintaining a rich Urban Forest in Corona.

Community Services
City of Corona | Fiscal Year 2027 Proposed Budget Page 159 Community Services
City of Corona | Fiscal Year 2027 Proposed Budget Page 160 Community Services Organizational Chart
Community Services
City of Corona | Fiscal Year 2027 Proposed Budget Page 161 Community Services
Budgeted Expenditures, by Fund
General Fund $21,472,134 78.04%
Special Revenue Funds $5,800,935 21.08%
Enterprise Funds $242,507 0.88%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $17,611,269 $19,203,191 $20,089,378 $21,472,134 $1,382,756 6.9% Special Revenue Funds $4,947,868 $5,910,012 $6,063,936 $5,800,935 -$263,001 -4.3% Enterprise Funds $210,382 $233,633 $289,997 $242,507 -$47,490 -16.4% Total Expenditures $22,769,519 $25,346,836 $26,443,311 $27,515,575 $1,072,264 4.1% Budgeted Expenditures, by Function
Parks, Trees and Medians
Maintenance
$14,915,335 54.2%
Facility Maintenance $3,366,434 12.2%
Recreation Services $2,535,274 9.2%
Library Services $1,692,448 6.2%
Reservations & Classes $1,422,649 5.2%
Community Services
Administration
$1,415,994 5.1%
Special Events & Volunteers $1,013,356 3.7%
Literacy and Community
Engagement
$911,577 3.3%
Airport Maintenance $242,507 0.9%

27.5M
Budgeted Expenditures Table by Fund

27.5M
Community Services
City of Corona | Fiscal Year 2027 Proposed Budget Page 162 Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Airport Maintenance $210,382 $233,633 $289,997 $242,507 -$47,490 -16.4% Facility Maintenance $2,831,047 $2,818,289 $3,197,578 $3,366,434 $168,855 5.3% Parks, Trees and Medians
Maintenance
$12,952,523 $14,338,133 $14,795,414 $14,915,335 $119,922 0.8% Recreation Services $2,496,000 $1,936,191 $2,053,259 $2,535,274 $482,015 23.5% Library Services $1,403,945 $1,846,630 $1,785,976 $1,692,448 -$93,528 -5.2% Literacy and Community
Engagement
$788,301 $912,722 $844,746 $911,577 $66,831 7.9%
Special Events & Volunteers - $914,064 $963,139 $1,013,356 $50,217 5.2% Community Services
Administration
$1,082,869 $1,044,477 $1,107,086 $1,415,994 $308,908 27.9% Reservations & Classes $1,004,450 $1,302,698 $1,406,115 $1,422,649 $16,534 1.2% Total Expenditures $22,769,519 $25,346,836 $26,443,311 $27,515,575 $1,072,264 4.1% Budgeted Expenditures Table by Function
Community Services
City of Corona | Fiscal Year 2027 Proposed Budget Page 163 Airport Maintenance Budget Detail
What do we do?
The Airport Maintenance team is responsible for the continual maintenance of runways, runway protection zones (RPZ), taxiways, aprons, streets, grounds, lighting, and equipment located within the airport's parameters. The Airport Maintenance section works in conjunction with the Economic Development Airport Program and Utilities Airport Operations section to provide a first-rate General Aviation facility serving commercial operators, recreational flyers, and the City of Corona.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued efforts to remove unauthorized aircraft parked in the City's Long Term and Transient tie-down area.

Cleared the vegetation in Runway Protection Zones (RPZ) from the South Channel and the North Wall locations.

Cleared the North and South channels.

Installed cameras to monitor the newly installed VASI lights.

Conducted annual airport inspection with DOT inspector.

Conducted over 200 general condition inspections.

What do we plan to do in Fiscal Year 2027?
Draft scope of work and bid installation of airport security gates (CIP).

Continue removal of inoperable/abandoned aircraft.

Continue collaboration and partnership efforts between the City and City's Master Lease Holders to improve the operations and maintenance throughout the airport.

Continue vegetation management and general monthly maintenance.

Continue 4-day-a-week general inspections.

Airport Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 164 Airport Maintenance
Budgeted Expenditures, by Expense Type
Materials And Supplies $120,318 49.6%
Personnel Services $69,856 28.8%
Contractual $40,450 16.7%
Utilities $11,883 4.9%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $80,081 $86,769 $64,886 $69,856 $4,971 7.7% Materials And Supplies $67,753 $90,756 $118,716 $120,318 $1,602 1.3% Utilities $10,848 $11,396 $10,896 $11,883 $987 9.1%
Contractual $37,404 $43,304 $95,500 $40,450 -$55,050 -57.6% Depreciation $14,297 $1,408 - - - -
Total Expenditures $210,382 $233,633 $289,997 $242,507 -$47,490 -16.4% 243K
Budgeted Expenditures Table by Expense Type
Airport Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 165 Community Services Administration Budget Detail
What do we do?
The Community Services Department's Administrative Team sets the vision for creating a sense of place in the City of Corona through celebrating our community, developing programs to increase access to arts, culture, and recreational activities, and ultimately improving the quality of life in Corona. The Administration Team also streamlines department functions, including but not limited to providing frontline customer service, processing onboarding of new staff and completing personnel forms, overseeing department accounting and budget operations, preparing, and managing purchase requisitions, purchasing and contracts, and supervising capital projects. The department also conducts training for the department's registration/reservation software and ensures the accuracy of all transactions. The team works with the Library Trustees and Parks and Recreation Commission on departmental policies, procedures, and programs.

Goals & Objectives
What did we do in Fiscal Year 2026?
Developed a City Park Sponsorship Program to establish structured naming rights, sponsorship, and donation opportunities that generate private support to help offset park development, enhancement, and maintenance costs while recognizing community partners.

Submitted a grant application to the California State Parks Office of Grants and Local Services(OGALS) requesting $6 million in state funding to support the development of City Park.

Completed design for the City Park project and worked with Public Works to initiate the construction bidding process.

Relaunch the Canvas on the Curb Program to wrap traffic signal boxes with public art.

Begin implementing the HCC Operations Plan to renovate and program the site as the City's center for visual and performing arts.

Conduct analysis of LMD and CFD budgets to evaluate expenditures and revenues and develop a plan to ensure the long-term sustainability of the districts.

Identify and pursue opportunities to increase cost recovery for City programs, events, and projects.

Submitted three trail grant applications to pursue Active Transportation Program (ATP) funding for the development and improvement of local trail connections.

What do we plan to do in Fiscal Year 2027?
Award the construction contract for City Park and initiate groundbreaking, marking the start of the park’s development phase.

In conjunction with Economic Development, secure naming right agreements, sponsorships, and donations for City Park
Enhance the City’s Sponsorship Program by clearly outlining the process, opportunities, and recognition benefits to increase participation and attract additional sponsorship support.

Community Services Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 166 Community Services Administration
Budgeted Expenditures, by Expense Type
Personnel Services $1,310,727 92.6%
Materials And Supplies $104,308 7.4%
Utilities $960 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,008,567 $1,004,364 $1,067,228 $1,310,727 $243,499 22.8% Materials And Supplies $40,066 $39,658 $38,898 $104,308 $65,409 168.2% Utilities $516 $454 $960 $960 - -
Contractual $33,720 - - - - -
Total Expenditures $1,082,869 $1,044,477 $1,107,086 $1,415,994 $308,908 27.9%

1.42M
Budgeted Expenditures Table by Expense Type
Community Services Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 167 Recreation Services Budget Detail
What do we do?
The Recreation Services Division provides a variety of programs and services for Corona residents, including youth and adult sports, after-school recreation, summer camps, and extensive services and activities designed for Corona's senior population.

Goals & Objectives
What did we do in Fiscal Year 2026?
Expanded Extended Learning Opportunities Program (ELOP) within Kids Club at select elementary schools to comply with CNUSD Title I requirements. All sites received full reimbursement from the School District for City monthly membership dues, making this program free to all families.

Successfully completed third year of partnership with the Riverside County Office on Aging to bring a congregate meal program to the Corona Senior Center. This service provides nutritious meals and social engagement opportunities Monday–Friday, for a suggested donation of $3.00. Operating costs are largely offset by funds utilized by the County through the Older Americans Act.

Expanded Senior Center programming to include “programming beyond the walls” with quarterly guided hikes, a nd a walking group every other week.

Implemented the Corona 5000, a successful new signature event in partnership with the OC Marathon that attracted over 2,700 participants and 5,500 attendees.

Enhanced the Youth Sports programs by adding more sports options.

Increased the number of adult sports participants and expanded teams to meet rising demand.

Streamlined the Athletic Facility Policy to clarify user group categories, application requirements, and deadlines.

What do we plan to do in Fiscal Year 2027?
Continue to seek opportunities with the CNUSD ELOP program to expand program offerings and/or reach into different Corona-based schools
Increase enrollment within the Kids Club Program to eliminate waitlists Work to continually expand Adult Sports participations and offerings. .

Continue to seek sponsorships, grants, partnerships, and funding opportunities to offset program offerings and events throughout the City service areas.

Activate the Historic Civic Center with arts programming.

Update registration processes for the Senior Center utilizing Civic Rec to ensure accurate monthly reports Prepare for the relaunch of the Aquatics programming with program development, creation of emergency action plans, standards, and staffing timelines.

Evaluation of current recreation programming to ensure introduction of new programs and better utilization of facilities.

Implement a shorter and more efficient one-page part-time employee evaluation form.

Expand the Senior congregate meal program by identifying additional spaces suitable for food service.

Implement the transition of Circle City Center programming into alternate City-operated facilities Implement City arts programming at the Historic Civic Center Continue to grow the field allocation user groups an provide opportunities to more participants.

Recreation Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 168 Service Adjustment Change (Operating Budget)
Description Amount
1 PT Aquatics Assistant Coordinator 14,142
10 PT Senior Lifeguards & 12 PT Lifeguards 135,213
New Aquatics Program 56,740
Total $ 206,095
Recreation Services
Budgeted Expenditures, by Expense Type
Personnel Services $2,256,337 89.0%
Materials And Supplies $213,585 8.4%
Contractual $56,392 2.2%
Utilities $8,960 0.4%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,618,410 $1,729,061 $1,824,563 $2,256,337 $431,774 23.7% Materials And Supplies $286,340 $151,448 $196,736 $213,585 $16,849 8.6% Utilities $12,118 $10,483 $8,000 $8,960 $960 12.0%
Contractual $579,132 $45,199 $23,960 $56,392 $32,432 135.4% Total Expenditures $2,496,000 $1,936,191 $2,053,259 $2,535,274 $482,015 23.5%

2.54M
Budgeted Expenditures Table by Expense Type
Recreation Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 169 Reservations & Classes Budget Detail
What do we do?
The Reservations & Classes Team oversees the use of City facilities, including the Circle City Center, the Historic Civic Center, including the operation of Corona's historic theater, Vicentia Activity Center, Victoria Park, Auburndale Community Centers, as well as picnic area reservations at 27 parks Program also, oversee the operations of Contract Classes and Adaptive Services, to program the City’s facilities and park sites with engaging programs.

Goals & Objectives
What did we do in Fiscal Year 2026?
Finalized the plans for programming of the Historic Civic Center as a center for the arts.

Worked toward the implementation of the City Parks Operations Plan and Parks and Recreation Master Plan by seeking out and building program through contract instructors, internally led programs, and partnerships, with the intention of having fully programmed sites and consistent attendance throughout the hours of operation.

Began the transition out of the Circle City Center and increasing the utilization of other City facilities.

Added more events and specialized programming for the Corona Adaptive community.

Increased Early Childhood classes, offered more programming and camps led by staff.

Enhanced the Corona Connection images and increased content.

What do we plan to do in Fiscal Year 2027?
Expand HCC Showcase Events, piloting new themed events to bring in additional revenue and add to the HCC Presents lineup.

Enhance On-Demand Reservation System efficiency, allowing for 7 days to 24 hours in advance reservations to be made, and integrate customer support.

Further expand on the HCC Performing & Fine Arts Center Operational Plan, engaging stakeholders, developing facility usage and occupied rooms.

Expand Instructor Recruitment by collaborating with local businesses and organizations to offer classes.

Increase Adaptive Programming, increasing more evening options to accommodate working families and improve accessibility, and collaborate with Southern California Special Olympics to provide opportunities for Corona Adaptive to compete locally.

Seek new partnerships and pursue sponsorships to enhance events and programs and deepen community involvement.

Increase Community satisfaction ratings by 10% through targeted improvements.

Explore transitioning from CivicRec to a more user-friendly, AI-driven software that enhances the user experience and boosts community participation in programs and events.

Improving the City’s website to provide a more accessible, user-friendly experience for the public.

Reservations & Classes Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 170 Reservations & Classes
Budgeted Expenditures, by Expense Type
Personnel Services $917,074 64.5%
Contractual $438,600 30.8%
Materials And Supplies $62,095 4.4%
Utilities $4,880 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $742,642 $822,351 $1,007,110 $917,074 -$90,036 -8.9% Materials And Supplies $32,356 $53,603 $51,225 $62,095 $10,870 21.2% Utilities $5,634 $5,001 $4,800 $4,880 $80 1.7%
Contractual $223,818 $421,743 $342,980 $438,600 $95,620 27.9% Total Expenditures $1,004,450 $1,302,698 $1,406,115 $1,422,649 $16,534 1.2%

1.42M
Budgeted Expenditures Table by Expense Type
Reservations & Classes Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 171 Facility Maintenance Budget Detail
What do we do?
The Facility Maintenance Services Division is responsible for the maintenance and repair of 28 city-owned buildings and related public facilities using both City personnel and contractual services. A systematic preventative maintenance program is utilized to enhance the longevity and efficiency of the buildings and their related equipment and infrastructure.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continue to complete all scheduled preventative maintenance and perform required repairs in a timely manner.

Replace Carpet at the Library.

Reconfigure and remodel the dormitories at Fire Stations 3.

Upgrade the HVAC system at the Police Department.

Upgrade the HVAC system at the Library.

Started a new division in facilities (Enhanced Maintenance Team).

Remodeled the HCC Gym fitness room.

Created an EMS training Room at Fire Headquarters.

Created the Drone Room at PD.

Remodeled the Vicentia Activity Center (VAC) Lobby and Classrooms.

What do we plan to do in Fiscal Year 2027?
Create a full city preventive maintenance plan.

Council Chambers TV Upgrade.

River Road Facility roof replacement.

HCC suites upgrades.

City Lighting upgrades.

Auburndale Community center upgrade.

Service Adjustment Change (Operating Budget)
Description Amount
Hoist Lift with adapters 6,000
New Carpet Cleaner 6,000
Total $ 12,000
Facility Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 172 Facility Maintenance
Budgeted Expenditures, by Expense Type
Personnel Services $1,155,302 34.3%
Materials And Supplies $1,068,800 31.7%
Contractual $952,522 28.3%
Utilities $189,810 5.6%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $66,595 - - - - -
Personnel Services $791,016 $835,945 $1,063,789 $1,155,302 $91,512 8.6% Materials And Supplies $1,057,540 $1,078,175 $990,961 $1,068,800 $77,839 7.9% Utilities $128,617 $141,511 $146,228 $189,810 $43,582 29.8% Contractual $787,280 $762,657 $996,600 $952,522 -$44,078 -4.4% Total Expenditures $2,831,047 $2,818,289 $3,197,578 $3,366,434 $168,855 5.3%

3.37M
Budgeted Expenditures Table by Expense Type
Facility Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 173 Library Services Budget Detail
What do we do?
Library Services has three major functions. Library Collection Services provides research assistance to the public, maintains the Integrated Library System, evaluates, as well as selects and processes print and electronic materials.

Circulation/Passport Services oversees all activities related to materials circulation, patron accounts, and passport services. Shelving/Reservations does facilities reservations and room set-ups, and are responsible for shelving materials.

Goals & Objectives
What did we do in Fiscal Year 2026?
Transitioned from library desktop computers to laptops and provide lounge-style seating for laptop use in May 2026.

Completed the relocation of 32,154 adult and teen items as part of the Innovation Center renovation in March 2026.

Completed the installation of 2 library self-check machines and security gates in August 2025.

Created an exhibit calendar for Heritage Room. Began processing the 2,700 photographs in the Jerry Soifer Sports Photography Collection.

What do we plan to do in Fiscal Year 2027?
Return 32,154 adult and teen items to their new shelving for the adult area reopening.

Update adult-area building signage with City branding; update Teen and Children’s signage with age‑appropriate design.

Work with the Innovation Center to expand the Library of Things and explore locker options for storing and dispensing items.

Increase promotion of electronic collections as part of the Library’s Strategic Plan, emphasizing their value and convenience.

Library Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 174 Library Services
Budgeted Expenditures, by Expense Type
Personnel Services $1,235,720 73.0%
Materials And Supplies $338,340 20.0%
Contractual $118,388 7.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,043,433 $1,219,051 $1,269,987 $1,235,720 -$36,818 -2.7% Materials And Supplies $292,793 $454,854 $394,646 $338,340 -$56,306 -14.3% Contractual $67,718 $172,725 $121,343 $118,388 -$2,955 -2.4% Total Expenditures $1,403,945 $1,846,630 $1,785,976 $1,692,448 -$96,080 -5.2%

1.69M
Budgeted Expenditures Table by Expense Type
Library Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 175 Parks, Trees & Medians Maintenance Budget Detail
What do we do?
The Park and Trees Maintenance Program provides maintenance for all developed and underdeveloped parkland. This includes the maintenance of recreation and community buildings, playgrounds, and four aquatic facilities. This division is also responsible for the management of city trees and ongoing maintenance for safety, tree health, and aesthetics, as well as response to storm and emergencies related to City trees. The Parks and Trees Maintenance Program also administers the contracted landscape maintenance of Community Facilities Districts (CFDs) and Landscape Maintenance Districts (LMDs). The Graffiti Removal Program is responsible for the removal of graffiti from all public property and private property when permission is granted. This division also includes the Park Ranger Program, the Park Ambassador Program, and the supervision use of picnic shelters and use of ballfields.

Goals & Objectives
What did we do in Fiscal Year 2026?
Successfully completed the fourth year of the five-year Urban Forest Management Plan by planting 3,000 trees citywide.

Completed the Green Latinos Urban Forest Grant.

Completed the Sheridan Park Playground Installation.

Implemented year two of the Parks and Recreation Master Plan.

Implemented year two of the Trails Master Plan and installed trail amenities at multiple trail sites.

Conducted multiple homeless encampment cleanups at the Santa Ana River bottom.

Completed installation of new playgrounds at MountainGate, Fairview, and Border Parks.

Implemented the Residential Pay Program to provide residents with options for tree trimming outside their grid period.

Received the Trails Merit Award for Trails Planning.

Successfully Completed several Corona Beautiful projects and guided hikes.

What do we plan to do in Fiscal Year 2027?
Implement year three of the Parks and Recreation Master Plan.

Implement year three of the Trails Master Plan.

Continue implementation of the Skyline Master Plan.

Complete design of the El Cerrito Pickleball Facility and begin construction.

Complete one half of the fifth year of the five-year UrbanForest Management Plan by planting 1,500 additional trees in Corona.

Begin construction of City Park.

Implement an off-leash dog public awareness campaign.

Implement an ebike awareness campaign.

Complete construction of the Auburndale Park Rehabilitation Project.

Complete design of the Promenade Park Rehabilitation Project and begin construction.

Complete the US Tennis Association Grant to resurface courts at Mountain Gate and Eagle Glen Parks.

Parks, Trees & Medians Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 176 .

Service Adjustment Change (Operating Budget)
Description Amount
3 PT Seasonal Maintenance Crew 71,268
Equipment and Training for Park Rangers 1,000
Park Maintenace Materials 428,000
Uniforms and Materials for 3 PT Seasonal Maintenance Crew 78,000 Total $ 578,268
Parks, Trees & Medians Maintenance
Budgeted Expenditures, by Expense Type
Materials And Supplies $6,066,765 40.7%
Contractual $4,058,452 27.2%
Personnel Services $3,127,885 21.0%
Utilities $1,662,234 11.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $2,208,371 $2,289,057 $2,793,601 $3,127,885 $334,284 12.0% Materials And Supplies $5,221,402 $6,299,422 $5,504,180 $6,066,765 $562,584 10.2% Utilities $1,416,134 $1,675,446 $2,113,182 $1,662,234 -$450,948 -21.3% Contractual $4,106,617 $4,074,208 $4,384,451 $4,058,452 -$325,999 -7.4% Total Expenditures $12,952,523 $14,338,133 $14,795,414 $14,915,335 $119,922 0.8%

14.9M
Budgeted Expenditures Table by Expense Type
Parks, Trees & Medians Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 177 Literacy and Community Engagement Budget Detail
What do we do?
The Literacy and Community Engagement Team is responsible for the development of children, teen and adult library programs, activities and special events, and administers the adult and family literacy programs. The team also coordinates with local businesses, community organizations, and area agencies to develop partnerships, garner program sponsorship, and communicate department activities to residents. The division also coordinates Storyteller, Storytime Assistant, Homework Center, Summer Reading Assistant and Vets Connect program volunteers, and plans On-the-Go outreach to provide activities spanning the Community Services division of the department.

Goals & Objectives
What did we do in Fiscal Year 2026?
Established a social media and marketing committee and grew the library’s social media interaction with the community through engaging, fun, and well-received social media posts.

Successfully expanded the Community Services department’s Halloweekend activities by including programming at the library with 550 attendees.

Doubled the attendance of Corona ReaderCon from 200 attendees to 400 in its second year and established relationships with over 60 local authors.

Utilized partnerships with authors to bring “Guided StoryWalk with the Author” events to Mountain Gate Park.

This included space and National Library Week themed events.

Continued to leverage Beanstack to provide reading challenges for all ages. Added challenges to Beanstack included “1,000 Books Before Kindergarten” and the “Extreme Reader Challenge” for teens and adults.

Worked with current community partner W.A.L.L.Y to expand the Back-to-School Book Fair to support 75 students with free school supplies, up from 50 the year before.

Created and opened a Family Literacy Lab to support our Adult and Family Literacy learners. The space was also designed as alternative for families with children with special needs who need a quiet space to work.

What do we plan to do in Fiscal Year 2027?
Open the library’s Innovation Center and develop programming for all ages that utilize the Innovation Center, Maker Exchange, and Computer Learning Center spaces.

Foster current and new community partnerships with organizations such as Corona-Norco Unified School District Adult School, Norco College, Riverside County Workforce Development, Calbright, and W.A.L.L.Y. to support workforce development programs for teen and adult learners.

Increase the interest in and attendance of teen programs through both educational and enrichment opportunities.

Encourage and see a rise in Adult and Family Literacy learners who are participating and actively engaging with other library programs and services.

Literacy and Community Engagement Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 178 Literacy and Community Engagement
Budgeted Expenditures, by Expense Type
Personnel Services $837,792 91.9%
Materials And Supplies $72,285 7.9%
Utilities $1,500 0.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $637,238 $680,330 $679,573 $837,792 $158,219 23.3% Materials And Supplies $113,248 $184,322 $103,728 $72,285 -$31,443 -30.3% Utilities $608 $620 $1,500 $1,500 - -
Contractual $37,208 $47,450 $59,945 - -$59,945 -100.0%
Total Expenditures $788,301 $912,722 $844,746 $911,577 $66,831 7.9% 912K
Budgeted Expenditures Table by Expense Type
Literacy and Community Engagement Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 179 Special Events & Volunteers Budget Detail
What do we do?
The Special Events team plans and coordinates all City signature events, administers the City’s Co-Sponsorship Program for community-organized non-profit events, and helps guide new use requests through local event policies to ensure successful experiences. The Volunteer Program coordinates entry and opportunities for single-day and ongoing volunteer opportunities throughout the City, volunteer recognition, and the development of new opportunities.

Goals & Objectives
What did we do in Fiscal Year 2026?
Implemented year 3 of 3 to increase large-scale recreation events that provide both social and economic benefits to the community.

Revised the Co-Sponsorship Program to revisit terms for approved non-profits.

Enhanced the City’s volunteer program through the development of additional opportunities across multiple departments.

Led the coordination of large number volunteer organizations, achieving the greatest number of volunteers onboarded and the highest volume of donated hours.

Implemented the Corona 5000, a successful new signature event in partnership with the OC Marathon that attracted over 2,700 participants and 5,500 attendees.

What do we plan to do in Fiscal Year 2027?
Review the footprint of current events to more effectively use new open spaces and introduce additional offerings for the community.

Improve and modernize the website to better feature sponsors and event information, helping attract new partners and sponsors to the City.

Continue to improve HCC Showcase Events, piloting new themed events to bring in additional revenue and add to the HCC Presents lineup.

Collaborate with City departments to establish unified marketing standards for social media, digital content, and print materials.

Expand Adaptive program and event opportunities.

Create a unified volunteer policy for the City as a whole.

Service Adjustment Change (Operating Budget)
Description Amount
July 4th Parade Enhancements 16,650
Total $ 16,650
Special Events & Volunteers Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 180 Special Events & Volunteers
Budgeted Expenditures, by Expense Type
Contractual $518,800 51.2%
Personnel Services $395,386 39.0%
Materials And Supplies $98,210 9.7%
Utilities $960 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services - $384,419 $340,377 $395,386 $55,009 16.2% Materials And Supplies - $104,524 $76,397 $98,210 $21,813 28.6% Utilities - $2,531 $1,000 $960 -$40 -4.0%
Contractual - $422,590 $545,365 $518,800 -$26,565 -4.9% Total Expenditures - $914,064 $963,139 $1,013,356 $50,217 5.2%

1.01M
Budgeted Expenditures Table by Expense Type
Special Events & Volunteers Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 181 Economic Development
Joel Belding (Economic Development Director)
The mission of the Economic Development Department is to provide business attraction, revitalization and expansion opportunities that diversify and strengthen the Corona economy, foster innovation and elevate the quality of life for Corona's community.

What do we do?
The Economic Development Department provides business attraction, development, retention, and expansion, resulting in economic prosperity in Corona. Through a concerted approach and partnerships with the business community, government resource agencies and local colleges, the Office of Economic Development strategically aligns business resources that empower Corona businesses and foster economic growth. The Office of Economic Development implements City Council economic development priorities through internal citywide collaboration and stakeholder engagement that catalyzes prompt business location and expansion. The vision of the Office of Economic Development is to foster and form strategic partnerships that encourage investment in the community, support Corona's businesses, promote entrepreneurship opportunities among Corona's various demographic sectors, and enhance the quality of life for all Coronans.

Economic Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 182 Economic Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 183 Economic Development Organizational Chart
Economic Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 184 Economic Development
Budgeted Expenditures, by Fund
General Fund $1,660,522 98.33%
Enterprise Funds $28,187 1.67%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $1,142,649 $931,053 $1,784,936 $1,660,522 -$124,414 -7.0% Enterprise Funds - $11,218 $24,387 $28,187 $3,799 15.6% Total Expenditures $1,142,649 $942,271 $1,809,324 $1,688,709 -$120,615 -6.7% Budgeted Expenditures, by Function
Economic Development $1,339,997 79.4%
Property Management $320,525 19.0%
Airport - Economic Development $28,187 1.7%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Property Management - - $238,525 $320,525 $82,000 34.4% Economic Development $1,142,649 $931,053 $1,546,411 $1,339,997 -$206,414 -13.3% Airport - Economic
Development
- $11,218 $24,387 $28,187 $3,799 15.6%
Total Expenditures $1,142,649 $942,271 $1,809,324 $1,688,709 -$120,615 -6.7%

1.69M
Budgeted Expenditures Table by Fund

1.69M
Budgeted Expenditures Table by Function
Economic Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 185 Airport Budget Detail
What do we do?
The Corona Municipal Airport Program is responsible for the management of all aspects of airport operations including: the adherence of lease agreements; compliance with all federal, state, and local laws, ordinances, and regulations; and the continual maintenance of runways, taxiways, aprons, streets, grounds, lighting, and equipment located within the airport's parameters. The Airport Program is dedicated to safety and providing a first-rate General Aviation facility serving commercial operators, recreational flyers, and the City of Corona.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued efforts to remove unauthorized aircraft parked in the City's Long Term and Transient tie-down area.

Kicked off the annual hangar inspection program in conformance with the City’s municipal code. Conducted annual hangar inspections of over 300 hangars and office facilities.

Cleared the vegetation in Runway Protection Zones (RPZ) from the South Channel and the North Wall locations.

Cleared the North and South channels.

Planned and processed the annual airport inspection by the State's Department of Transportation inspector.

Prepared annual reports to the Corps and County Assessor's Office (Fixed aircraft and possessor interest reports).

Updated the FAA’s Based Aircraft database, an effort that is required annually and as an aircraft leaves or enters the airport.

Conducted over 200 general condition inspections.

Removed all abandoned aircraft from city-operated tie-down spaces.

What do we plan to do in Fiscal Year 2027?
Conduct the annual hangar inspection program.

Field calls, requests, complaints, etc. as received.

Continue collaboration and partnership efforts between the City and City's Master Lease Holders to continue improving the operations and maintenance throughout the airport.

Continue to enforce lease and use violations.

Coordinate with IT on a city-approved security system to commence implementation of all Security Measure Improvements to secure the airfield and leased areas 24/7, relocate wrought-iron gate, install new security access system, including added access features such as a keypad, intercom system, remote access, and add chain-link fencing, and emergency gates.

Manage the airport grants reimbursement requests.

Continue vegetation management and general monthly maintenance.

Continue 4-day-a-week general inspections.

Airport Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 186 Airport
Budgeted Expenditures, by Expense Type
Personnel Services $28,187 100.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services - $11,218 $24,387 $28,187 $3,799 15.6% Total Expenditures - $11,218 $24,387 $28,187 $3,799 15.6%

28.2K
Budgeted Expenditures Table by Expense Type
Airport Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 187 Economic Development Budget Detail
What do we do?
The Economic Development Department seeks to create a resilient and strong Corona economy. To do so there are various roles and responsibilities held amongst staff. Previously this was reflected as three divisions, Business Attraction and Development, Business Retention and Expansion, and Redevelopment. To better serve the business community, leadership has redirected the department to focus instead on overall departmental goals and encourages cross-training. While there are still dedicated project leads, each staff member can engage across all areas. The following depicts some of the overarching efforts for the department in order to best implement the Citywide Strategic Plan, Economic Development Strategic Plan, and Downtown Revitalization Plan.

Business Attraction seeks to enhance marketing, attract quality companies to Corona, and looks at opportunities to increase sales tax revenues and job creation. This is completed though site selection assistance to companies looking to locate in Corona, leads the Department's communications and marketing outreach to promote Corona as a place to do business, and overall supports efforts reflected in the Economic Development Strategic Plan. Key programs include “Craft to Corporate” and “Made in Corona,”
Real Estate and Business Retention conducts property management of City-owned properties, manages the Corona airport, and supports business retention efforts. This includes supporting business expansion, workforce development, and overall aims to keep a pulse on the needs of the Corona business community. Real Estate and Business Retention aims to support Corona companies through business visitations and supports meetings to understand business needs and connect them with various resource agencies to assist them. Key programs include the Manufacturing Assistance Program and Live Work Corona.

Redevelopment involves project management and visioning for Downtown Corona, with dedicated efforts in the North and South Mall. Responsibilities include revitalization, reinvestment, and public-private partnerships to support Corona’s commercial markets. The primary function is to implement the Downtown Revitalization Plan and transform Corona’s Downtown into a thriving, vibrant destination for the community.

Entrepreneurship Development aims to support aspiring entrepreneurs and the growth of the Small Business Community. Efforts involve a Business Roadmap, general business assistance, and working alongside partner agencies to offer dedicated resources. Key programs include English and Spanish Entrepreneurship Academies held throughout the year.

Social media and Business Engagement aims to connect the business community with business resources such as workshops, resource guides, and offers business promotion. Key tools and programs include Shop Dine Corona, enhanced marketing materials, and include promotion across Instagram and the monthly Office of Economic Development Newsletter.

Economic Development Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 188 Goals & Objectives
What did we do in Fiscal Year 2026?
Continued implementation of the City’s Economic Development Strategic Plan examples include, hosting a resource workshop for our manufacturing community, attracting new businesses to the City, and exploring online tools to best support businesses.

Continued implementation of the Downtown Revitalization Plan, including advancing planning of the Sixth Street Beautification project, exploring financial tools to support efforts, and attracting business types that align with community requests.

Continued acquisition efforts for the North Mall, with 23 of 24 properties acquired or under contract.

Hired a firm to support design and entitlement efforts for the North Corona Mall. Issued an RFQ for Developers.

Continued improvements at the South Mall, now known as The HUB. Continued parking lot improvements, contracted with an architecture firm to prepare renovation plans for two buildings, held two grand openings for Circle City Tavern and The Wine Down, secured additional tenants for the South Mall, rebranded the area as The HUB, and issued an RFP to secure a programming and operating company.

Advanced efforts for a Food Hall at The HUB. Completed Design for Summer 2026 Construction.

Established an Entertainment Zone and Jobs Creation Program in the Downtown.

Supported business attraction and retention through the interdepartmental Team Corona model, assisting more than 22 companies through the development process.

Conducted 200+ business visits to offer services and retention support.

Launched Corona’s restaurant Guide and Experience Corona app.

Enhanced business communication and outreach through the Office of Economic Development's social media accounts, sharing business programs, events, and other resources to support entrepreneurship development.

Followers increased from 349 to 1833. Since July 2025, staff have issued 165 social media posts and stories.

Hosted and co-hosted events to facilitate business development and prosperity.

Hosted multiple entrepreneurship programs in partnership with resource agencies and offered in English and Spanish to foster entrepreneurial growth across Corona's diverse community.

Promoted the Live Work Corona workforce development campaign by launching a dedicated website (livework.coronaca.gov) with resource information for both jobseekers and employers and secured 23 Hire Local Pledges from Corona-based companies committed to hiring local jobseekers.

Continued retail attraction efforts in partnership with a consulting firm and held meetings with multiple retailers expanding in the Southern California market.

Secured $2.5M in funding and began construction of an Innovation Center to be located at the Corona Public Library.

What do we plan to do in Fiscal Year 2027?
Continue implementation of the Economic Development Strategic Plan and the economic development priorities and strategies identified in the plan. Develop an EDSP 2.0 that will direct the Department’s efforts and initiatives over the next five years.

Increase participation in the Live Work Corona workforce development initiative by conducting outreach and increasing the number of businesses to take the Hire Local pledge.

Continue implementation of the Downtown Revitalization Plan strategies to enhance Corona's Downtown. Efforts include implementation of the Sixth Street Beautification project and implementation of Downtown branding and wayfinding signage.

Further the Corona Mall revitalization by acquiring the one remaining property to better position the site for a complete redevelopment. Establish relationships with developers and advance the selection process in order to secure a development partner.

Further support the development community to enhance private investment citywide.

Host the Grand Opening of the Corona Innovation Center.

Further support the manufacturing industry through Corona Manufacturing Assistance Program.

Continue support of entrepreneurship development programming to help with small business creation.

Implement a Business to Business database to support local purchasing of goods and services.

Continue tenant attraction and property enhancements for The Hub.

Implement an incubator that will bring together various resources partners as a one-stop shop to better support our business community.

Expand business development and education efforts through County and State partnerships.

Economic Development Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 189 Economic Development
Budgeted Expenditures, by Expense Type
Personnel Services $1,089,422 81.3%
Contractual $146,000 10.9%
Materials And Supplies $101,075 7.5%
Utilities $3,500 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $829,793 $684,033 $1,050,724 $1,089,422 $38,698 3.7% Materials And Supplies $59,900 $62,198 $123,187 $101,075 -$22,112 -18.0% Utilities $2,894 $7,203 $3,500 $3,500 - -
Contractual $250,062 $177,620 $369,000 $146,000 -$223,000 -60.4% Total Expenditures $1,142,649 $931,053 $1,546,411 $1,339,997 -$206,414 -13.3%

1.34M
Budgeted Expenditures Table by Expense Type
Economic Development Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 190 Property Management Budget Detail
What do we do?
Property Management oversees leasable real property at the Historic Civic Center and Corona Mall properties owned by the City. Responsibilities include lease activities, tenant relations, needs assessment/capital improvements, and related activities needed to operate quasi-public/private facilities seamlessly for the tenants and community. Property and asset management activities shall increase as the City moves towards a centralized City asset management framework.

Goals & Objectives
What did we do in Fiscal Year 2026?
Acquired additional strategic properties within the North and "THE HUB." areas to support long-term redevelopment and economic development objectives.

Secured new tenants and entertainment-focused tenants within "THE HUB.", with multiple tenant improvements and grand openings anticipated in 2026.

Advanced implementation efforts related to "THE HUB." activation strategy, including Entertainment Zone coordination, shared-use concepts, tenant recruitment, branding, and public realm improvements.

Initiated strategic planning efforts to evaluate the long-term vision, operational needs, and redevelopment opportunities associated with the Historic Civic Center (HCC).

Renewed and renegotiated multiple leases at the Historic Civic Center to better align with evolving City operational and programming goals.

Managed and coordinated ongoing property management, maintenance, tenant communications, and operational oversight for within the North Corona Mall area.

Managed and coordinated ongoing property management, maintenance, tenant communications, and operational oversight for properties within "THE HUB." area.

Coordinated tenant improvement activities, infrastructure upgrades, and maintenance projects at City-owned downtown properties, including lighting, signage, railings, drainage, and public safety improvements.

Renegotiated and administered lease agreements for City-owned facilities including the Settlement House at 511 S. Vicentia and the YMCA facility at 312 S. Merrill Street.

Initiated discussions with the YMCA regarding expanded programming opportunities and future operational use of the Auburndale Facility.

Coordinated with YMCA representatives and City staff regarding the transition and vacating of select City Park facilities.

Facilitated ongoing coordination with Historic Civic Center tenants regarding events, access control migration, maintenance activities, operational needs, and tenant-related inquiries.

Conducted maintenance coordination and oversight activities for City-owned vacant parcels.

Initiated discussions with non-arts tenants at the Historic Civic Center regarding long-term transition opportunities toward a more arts-focused campus and related tenancy considerations.

Continued administration and oversight of rental assistance and business support efforts funded through ARPA programs.

Prepared and coordinated annual possessory interest reporting requirements for applicable City-owned leased properties. - Airport
Initiated procurement and evaluation efforts for a comprehensive property management services model for Cityowned downtown properties.

Coordinated with prospective operators, tenants, brokers, and development partners regarding future redevelopment and activation opportunities throughout the downtown core.

Property Management Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 191 What do we plan to do in Fiscal Year 2027?
Continue implementation of the City’s downtown revitalization strategy for the North and "THE HUB.", including tenant activation, redevelopment planning, infrastructure improvements, and economic development initiatives.

Finalize and implement a master property management and operations strategy for "THE HUB.", including execution of a comprehensive property management agreement.

Advance redevelopment planning and entitlement efforts for the North Corona Mall area, including tenant relocation planning, site analysis, and development feasibility coordination.

Assess long-term operational and leasing strategies for 152 E. Sixth Street, currently occupied by the CoronaNorco Unified School District.

Continue lease negotiations and renewals at the Historic Civic Center to align tenant occupancy with the City’s long-term vision for the campus.

Conduct annual lease evaluations for City-owned facilities to determine operational needs, leasing opportunities, redevelopment priorities, and long-term asset management strategies.

Coordinate ongoing facility maintenance, deferred maintenance planning, and capital improvement needs with the Facilities Division and related City departments.

Evaluate and coordinate improvements related to Historic Civic Center landscaping, groundskeeping, wayfinding, and overall campus activation.

Continue coordination of tenant communications, property operations, maintenance activities, and event-related logistics for City-owned downtown properties and facilities.

Advance discussions and partnerships related to programming, events, and activation opportunities at "THE HUB." and other City-owned downtown properties.

Continue evaluating opportunities for adaptive reuse, arts and cultural programming, and public-private partnerships at the Historic Civic Center.

Prepare annual possessory interest reports and maintain compliance with all related reporting requirements.

Pursue additional grant funding, partnership opportunities, and infrastructure investments to support downtown revitalization and City-owned property improvements.

Service Adjustment Change (Operating Budget)
Description Amount
Corona North Mall Demolition Project 25,000
Professional and Contractual Services - Corona North Mall 100,000 Professional and Contractual Services - Corona South Mall 113,525 Total $ 238,525
Property Management Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 192 Property Management
Budgeted Expenditures, by Expense Type
Contractual $285,525 89.1%
Materials And Supplies $25,000 7.8%
Utilities $10,000 3.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies - - $25,000 $25,000 - -
Utilities - - - $10,000 $10,000 -
Contractual - - $213,525 $285,525 $72,000 33.7%
Total Expenditures - - $238,525 $320,525 $82,000 34.4%
321K
Budgeted Expenditures Table by Expense Type
Property Management Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 193 Elected Officials
The mission of the City Council is to receive input from the community and formulate policy upon which all City services shall be developed and implemented. The City Council holds regularly scheduled meetings to represent the public on issues brought to its attention. The City Treasurer enhances the economic status of the City while protecting its assets and maximizing the City's funds through prudent investment.

What do we do?
The City of Corona's Elected Officials represent the residents of Corona in their official capacity. The City Council acts as the legislative body for the City and sets citywide policies for efficient and effective governance. The mission of the City Treasurer is to enhance the economic status of the City while protecting its assets and maximizing the management of the City's funds through prudent investment.

Elected Officials Organizational Chart
Elected Officials
City of Corona | Fiscal Year 2027 Proposed Budget Page 194 Elected Officials
Budgeted Expenditures, by Fund
General Fund $209,032 100.00%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $128,773 $159,963 $216,878 $209,032 -$7,846 -3.6% Total Expenditures $128,773 $159,963 $216,878 $209,032 -$7,846 -3.6% Budgeted Expenditures, by Function
City Council $193,903 92.8%
City Treasurer $15,129 7.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
City Council $114,012 $144,944 $201,771 $193,903 -$7,867 -3.9% City Treasurer $14,761 $15,019 $15,107 $15,129 $22 0.1% Total Expenditures $128,773 $159,963 $216,878 $209,032 -$7,846 -3.6% 209K
Budgeted Expenditures Table by Fund
209K
Budgeted Expenditures Table by Function
Elected Officials
City of Corona | Fiscal Year 2027 Proposed Budget Page 195 City Council Budget Detail
What do we do?
The City Council provides policy direction, upon which all City actions, programs, and priorities are based. The Council relies on the input from committees, commissions, and resident input on issues under consideration, to assist in public discussion upon which policy is formulated. The City Council extends its influence through review and comments on proposed federal and state legislation, and through participation in regionally oriented governing bodies.

Goals & Objectives
What did we do in Fiscal Year 2026?
Successfully recognized outstanding Corona residents through recognitions and proclamations.

Represented the City on various regional boards and intergovernmental agencies and supported regional activities.

Continued to encourage community involvement through the appointment of citizens to City commissions, boards, and committees.

Promoted public safety by protecting residents and businesses.

Served as liaisons between the City and the business community.

Adopted policies to continue to enhance the quality of life in Corona.

Provided city staff with direction on the implementation of the Strategic Plan to carry out priorities for the City.

What do we plan to do in Fiscal Year 2027?
Adopt a balanced Budget for Fiscal Year 2027 with projections for Fiscal Year 2028.

Provide policy direction to City staff.

Continue to provide City staff with direction on the Strategic Plan and to determine priorities for the City.

Continue to promote Corona as a business-friendly community.

Continue to receive input from the community.

Represent the city's interest in intergovernmental agencies and boards.

Represent the citizens of Corona fairly and with integrity.

Advocate for the City on state and federal issues.

Create policies to continue a high quality of life in Corona.

Continue to enhance Economic Development.

City Council Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 196 City Council
Budgeted Expenditures, by Expense Type
Personnel Services $175,145 90.3%
Materials And Supplies $14,700 7.6%
Utilities $4,058 2.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $91,407 $133,538 $172,213 $175,145 $2,933 1.7% Materials And Supplies $18,509 $8,715 $25,500 $14,700 -$10,800 -42.4% Utilities $3,796 $2,691 $4,058 $4,058 - -
Contractual $300 - - - - -
Total Expenditures $114,012 $144,944 $201,771 $193,903 -$7,867 -3.9% 194K
Budgeted Expenditures Table by Expense Type
City Council Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 197 City Treasurer Budget Detail
What do we do?
The City Treasurer is an elected position and is responsible for overseeing the custody and safekeeping of all City funds. Furthermore, the Treasurer has the authority to invest idle funds in certain eligible securities allowed by Government Code Section 53635.

Goals & Objectives
What did we do in Fiscal Year 2026?
Assured compliance with all federal, state, and local laws governing investments.

Reviewed the investment portfolio in accordance with the City Investment Policy and California Government Code.

Conducted quarterly meetings with the Treasury Committee.

Adopted the 2026 Legislative Platform and Financial Priorities.

Worked with the Pension Stabilization Trust Board to analyze and recommend funding to the City Council.

What do we plan to do in Fiscal Year 2027?
Conduct quarterly meetings with the Treasury Committee to provide up-to-date market and economic data and realign the City's investments accordingly.

Review and evaluate the investment portfolio for areas of improved returns while safeguarding the assets.

Submit the Investment Policy for City Council approval.

City Treasurer
Budgeted Expenditures, by Expense Type
Personnel Services $15,129 100.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $14,761 $15,019 $15,107 $15,129 $22 0.1% Total Expenditures $14,761 $15,019 $15,107 $15,129 $22 0.1%

15.1K
Budgeted Expenditures Table by Expense Type
City Treasurer Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 198 Finance
Bruce Foltz (Finance Director)
The Finance Department is committed to the development of sound fiscal policies. It is responsible for providing financial services and facilitating growth in the City through the efficient management of resources and processes. The department provides timely, accurate, clear and complete information and support to other City departments, citizens and the community at large.

What do we do?
Within the Citywide Internal Support service area, the Finance Department is responsible for citywide financial administration and overview of warehouse operations.

Finance
City of Corona | Fiscal Year 2027 Proposed Budget Page 199 Finance Organizational Chart
Finance
City of Corona | Fiscal Year 2027 Proposed Budget Page 200 Finance
Budgeted Expenditures, by Fund
General Fund $5,992,696 94.83%
Internal Service Funds $272,032 4.30%
Successor Agency Funds $54,509 0.86%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $4,651,763 $4,885,584 $5,654,061 $5,992,696 $338,635 6.0% Successor Agency Funds $31,897 $29,568 $32,024 $54,509 $22,485 70.2% Internal Service Funds $216,635 $209,232 $261,256 $272,032 $10,776 4.1% Total Expenditures $4,900,294 $5,124,383 $5,947,342 $6,319,237 $371,896 6.3%

6.32M
Budgeted Expenditures Table by Fund
Finance
City of Corona | Fiscal Year 2027 Proposed Budget Page 201 Budgeted Expenditures, by Function
Finance Administration $5,992,696 94.8%
Warehouse $272,032 4.3%
Successor Agency Dissolution $54,509 0.9%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Successor Agency
Dissolution
$31,897 $29,568 $32,024 $54,509 $22,485 70.2%
Finance Administration $4,651,763 $4,885,584 $5,654,061 $5,992,696 $338,635 6.0% Warehouse $216,635 $209,232 $261,256 $272,032 $10,776 4.1% Total Expenditures $4,900,294 $5,124,383 $5,947,342 $6,319,237 $371,896 6.3%

6.32M
Budgeted Expenditures Table by Function
Finance
City of Corona | Fiscal Year 2027 Proposed Budget Page 202 Finance Administration Budget Detail
What do we do?
The Budget and Revenue function is responsible for preparing and maintaining the City’s operating and capital budgets. This area also monitors all revenue accounts, provides revenue estimates for budgetary purposes, coordinates a Citywide biennial user fee study, and coordinates the cost allocation plan. Other areas of responsibility include activities related to transient occupancy taxes and oversight of the business license program, centralized cashiering, and personnel related activities that include cost analysis and maintaining information for the Human Resources system.

The Development Accounting function administers the financial aspects of the City’s development activities, such as the formation and administration of Community Facility Districts and other land-based financing programs; the City’s long-term debt, including issuance, refunding and compliance monitoring; the reporting of Citywide developer impact fees; and the calculation, levying and reporting of special assessment taxes.

The General Accounting function manages and maintains the City’s financial records in conformity with generally accepted accounting principles and in compliance with federal, state, and local laws. It ensures appropriate internal controls are in place to safeguard City assets. The function provides payroll, accounts payable, accounts receivable, financial reporting, grant management, investment activities, and general accounting services. The General Accounting group provides accurate and timely data to internal and external users to analyze various performance indicators and productivity for enhanced accountability and effective use of financial resources.

The Purchasing function is responsible for the procurement of goods and services necessary for the City to serve its constituents in the most responsible, cost-effective manner. In accordance with Corona Municipal Code Chapter 3.08, the Purchasing Division will ensure that all City purchases follow the procedures to implement the City’s participation in the Uniform Public Construction Cost Accounting Act pursuant to California Public Contract Code, Section 22000 et seq.

Goals & Objectives
What did we do in Fiscal Year 2026?
Received the thirty-fifth consecutive Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA), the highest form of recognition in governmental accounting and financial reporting.

Received an unmodified opinion from the annual financial audit for FY2025.

Received the twenty-second consecutive California Society of Municipal Finance Officers (CSMFO) Excellence in Budgeting Award.

Received the tenth budget award from the GFOA.

The following purchasing improvement items were completed in FY 2026:

Update Purchasing Ordinance.

Update Purchasing Manual.

Update RFP and Bid templates.

Implement a simplified agreement for recreation low-risk vendors.

Worked with the Pension Stabilization Trust Board to analyze the City's new unfunded pension liabilities and recommended a FY 2026 pension trust contribution to the City Council.

Finance Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 203 What do we plan to do in Fiscal Year 2027?
Receive the GFOA award for the Annual Comprehensive Financial Report (ACFR).

Receive the GFOA and CSMFO awards for the annual adopted budget.

Receive an unmodified opinion from the annual financial audit.

Maintain aging of receivables to be under 90 days.

Process vendor invoices within an average of 30 days.

Ensure successful implementation of the new ERP system Workday with a go-live date of July 1, 2026 and post go-live operations.

Implement Workday purchasing module.

Train and assist departments on how to create purchase requisitions.

Implement a new work order system to replace P-Track.

Issue Lease Revenue Bonds for the Downtown Revitalization Plan.

Finance Administration
Budgeted Expenditures, by Expense Type
Personnel Services $5,019,296 83.8%
Contractual $926,290 15.5%
Materials And Supplies $46,630 0.8%
Utilities $480 0.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $3,790,276 $4,073,077 $4,681,656 $5,019,296 $337,640 7.2% Materials And Supplies $41,438 $57,922 $46,390 $46,630 $240 0.5% Utilities $70 - - $480 $480 -
Contractual $819,978 $754,585 $926,015 $926,290 $275 -
Total Expenditures $4,651,763 $4,885,584 $5,654,061 $5,992,696 $338,635 6.0%

5.99M
Budgeted Expenditures Table by Expense Type
Finance Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 204 Successor Agency Dissolution Budget Detail
What do we do?
The Successor Agency is responsible for implementing all legal processes and wind-down activities as outlined in AB X126 and AB 1484 for the elimination of redevelopment agencies and activities.

Goals & Objectives
What did we do in Fiscal Year 2026?
Prepared the Annual Recognized Obligation Payment Schedule (ROPS) and Successor Agency Administration Budget to the County Oversight Board and State Department of Finance and received Redevelopment Property Tax Trust Fund (RPTTF) remittances to pay for redevelopment debt.

What do we plan to do in Fiscal Year 2027?
Prepare and submit an Annual Recognized Obligation Payment Schedule (ROPS) and Successor Agency Administration Budget to the County Oversight Board and State Department of Finance in order to receive Redevelopment Property Tax Trust Fund (RPTTF) remittances to pay for redevelopment debt.

Successor Agency Dissolution
Budgeted Expenditures, by Expense Type
Personnel Services $38,570 70.8%
Contractual $9,969 18.3%
Materials And Supplies $5,970 11.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $20,123 $17,095 $27,895 $38,570 $10,675 38.3% Materials And Supplies $3,012 $3,113 $4,129 $5,970 $1,841 44.6% Utilities $9 $73 - - - -
Contractual $8,753 $9,287 - $9,969 $9,969 -
Total Expenditures $31,897 $29,568 $32,024 $54,509 $22,485 70.2%

54.5K
Budgeted Expenditures Table by Expense Type
Successor Agency Dissolution Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 205 Warehouse Budget Detail
What do we do?
The Warehouse Services Program provides for a centralized inventory and warehouse operations, storage, shipping, receiving, and distribution operations for inventory items, file archives, surplus material, and housing of supplies and equipment requiring temporary storage.

Goals & Objectives
What did we do in Fiscal Year 2026?
Closely monitored Warehouse inventory and ensured adequate inventory supply levels were maintained to support Citywide operations.

Reviewed minimum and maximum required quantities throughout the warehouse to ensure stock is available when needed, without carrying an excessive number of parts.

What do we plan to do in Fiscal Year 2027?
Continue to closely monitor Warehouse inventory to ensure adequate inventory supply levels are maintained to support the City as a whole.

Continue to fine tune warehouse reporting to allow staff to more efficiently source products using "just in time" (JIT) ordering.

Expand storage capacity of facility more efficiently to generate increased storage options.

Continue to optimize visual information for all items found on NexGen. Update pictures and information currently not available on all items.

Warehouse Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 206 Warehouse
Budgeted Expenditures, by Expense Type
Personnel Services $246,862 90.7%
Materials And Supplies $23,805 8.8%
Utilities $1,365 0.5%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $216,732 $228,141 $233,173 $246,862 $13,689 5.9% Materials And Supplies -$13,529 -$20,315 $26,858 $23,805 -$3,053 -11.4% Utilities $999 $1,405 $1,225 $1,365 $140 11.4%
Depreciation $12,433 - - - - -
Total Expenditures $216,635 $209,232 $261,256 $272,032 $10,776 4.1% 272K
Budgeted Expenditures Table by Expense Type
Warehouse Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 207 Fire
Brian Young (Fire Chief)
The mission of the Corona Fire Department is to prevent or minimize the loss of life, damage to the environment, and loss of property from the adverse effects of fire, medical emergencies, and hazardous conditions.

What do we do?
Within the Public Safety and Emergency Response service area, the Fire Department provides a variety of services.

Through effective emergency operations, the Corona Fire Department strives to be a professional and compassionate organization that sets the standard for excellence through our service, dedication, and commitment to the community.

Fire
City of Corona | Fiscal Year 2027 Proposed Budget Page 208 Fire Organizational Chart
Fire
City of Corona | Fiscal Year 2027 Proposed Budget Page 209 Fire
Budgeted Expenditures, by Fund
General Fund $43,351,840 98.85%
Special Revenue Funds $506,533 1.15%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $33,409,110 $37,294,526 $39,824,427 $43,351,840 $3,527,413 8.9% Special Revenue Funds $4,014 $320,848 $438,099 $506,533 $68,434 15.6% Total Expenditures $33,413,124 $37,615,373 $40,262,526 $43,858,373 $3,595,847 8.9% Budgeted Expenditures, by Function
Fire Operations $38,690,001 88.2%
Fire Prevention $2,254,518 5.1%
Fire Administration $1,582,107 3.6%
Training And Safety $1,010,021 2.3%
Emergency Services $321,726 0.7%

43.9M
Budgeted Expenditures Table by Fund

43.9M
Fire
City of Corona | Fiscal Year 2027 Proposed Budget Page 210 Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Training And Safety $1,073,219 $1,074,946 $1,026,066 $1,010,021 -$16,045 -1.6% Emergency Services $538,229 $666,389 $278,292 $321,726 $43,435 15.6% Fire Prevention $1,454,939 $1,780,655 $2,123,759 $2,254,518 $130,759 6.2% Fire Operations $29,520,413 $32,813,132 $35,407,437 $38,690,001 $3,282,563 9.3% Fire Administration $826,323 $1,280,251 $1,426,972 $1,582,107 $155,135 10.9% Total Expenditures $33,413,124 $37,615,373 $40,262,526 $43,858,373 $3,595,847 8.9% Budgeted Expenditures Table by Function
Fire
City of Corona | Fiscal Year 2027 Proposed Budget Page 211 Fire Administration Budget Detail
What do we do?
The Administration Division consists of the Fire Chief, finance, and administrative support staff. The Division provides leadership, departmental oversight, planning, and policy direction. The Administration division is responsible for the overall management of the Fire Department, including fiscal management, personnel matters, labor relations, and special projects. Additionally, the Administration Division provides support services for all other Fire Department Divisions, and customer service to the public.

Goals & Objectives
What did we do in Fiscal Year 2026?
Expand Wildland Protection Agreements (WPA) with stakeholders.

Formalize the long-term sustainability/replacement funding for fire apparatus.

Embrace new technologies to improve response times and operational efficiency.

Begin the Accreditation process for the agency.

Expand Virtual Reality(VR) platforms for training and community education.

Engaged in the planning process for enhancements to Fire Station 2.

What do we plan to do in Fiscal Year 2027?
Formalize the asset replacement plan using PSTrax.

Maintain strong fiscal stewardship through long-term financial planning, grant development, and revenue optimization strategies.

Enhance data-driven decision-making through improved analytics, reporting tools, and performance metrics.

Launch a department-wide performance dashboard.

Support planning, design, and potential construction phases related to Fire Station 2 improvements.

Expand HEARTSafe Corona initiatives, including CPR training, AED deployment, and community outreach partnerships.

Continue organizational culture initiatives to support a high-performing, resilient workforce.

Fire Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 212 Fire Administration
Budgeted Expenditures, by Expense Type
Personnel Services $1,509,663 95.4%
Utilities $42,365 2.7%
Materials And Supplies $28,279 1.8%
Contractual $1,800 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $781,820 $1,244,469 $1,396,801 $1,509,663 $112,862 8.1% Materials And Supplies $43,885 $33,571 $28,371 $28,279 -$92 -0.3% Utilities $9 $60 - $42,365 $42,365 -
Contractual $610 $2,150 $1,800 $1,800 - -
Total Expenditures $826,323 $1,280,251 $1,426,972 $1,582,107 $155,135 10.9%

1.58M
Budgeted Expenditures Table by Expense Type
Fire Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 213 Emergency Services Budget Detail
What do we do?
Emergency Services, commonly referred to as Emergency Management, is charged with reducing community vulnerability to hazards and improving the capability to cope with disasters. Emergency Management protects communities by coordinating and integrating all activities necessary to build, sustain, and improve the capability to mitigate against, prepare for, respond to, and recover from threatened or actual natural disasters, acts of terrorism, or other human-made disasters. This is achieved by implementing the four phases of Emergency management (Mitigation, Planning, Response, Recovery). This includes the development and implementation of Emergency Plans, the training and exercising of city staff to these plans, and ensuring the overall readiness of the City Emergency Operation Center (EOC). The division coordinates with County, State, and Federal partners to secure financial reimbursement for damages incurred during a disaster. Additionally, the Emergency Manager seeks, applies for, and manages numerous State and Federal grants. The division also oversees the Community Emergency Response Team (CERT) training program.

Goals & Objectives
What did we do in Fiscal Year 2026?
Delivered multiple CERT programs and academies (Teen CERT, Adult CERT, and Spanish CERT), graduating over 250 participants across schools and the community.

Expanded preparedness training for Access and Functional Needs populations, including Ability Counts and Independent Options staff.

Provided community and faith-based preparedness training, including LDS Church and other partner organizations.

Supported and updated Emergency Operations Plans (EOPs) for partner organizations while initiating the City’s 2026–2031 EOP update.

Completed adoption of the 2023–2028 Local Hazard Mitigation Plan (LHMP) and initiated planning for the next update cycle.

Conducted citywide training and exercises, including a full-scale evacuation drill (with AAR), Alert & Warning TTX, and Great ShakeOut participation.

Delivered internal readiness training, including Floor Warden training and Emergency Operations Center (EOC) training and upgrades (JIC and Dispatch integration).

Supported real-world incident response, including the Green River Fire and Care & Reception Center operations.

Strengthened regional coordination, serving as Evaluator/Controller for regional exercises and participating in county WebEOC training.

Secured and managed critical grant funding, including EMPG, UASI, CERT programs, and a pending $2M HMGP grant.

What do we plan to do in Fiscal Year 2027?
Complete the Emergency Operations Plan (EOP) update.

Complete the 2028–2032 LHMP.

Conduct a Call Center Functional Exercise.

Continue Teen CERT programs (Centennial, Orange Grove, Santiago).

Launch a Fall Adult CERT Hybrid Academy (English/Spanish).

Continue development of the SharePoint site for EM continuity and historical records.

Send five CERT volunteers to the National CERT Conference in Irvine (grant-funded).

Continue monthly New Employee Orientation trainings.

Develop updated Emergency Response Guide (ERG) maps for all City facilities.

Continue management of the AED program.

Conduct the citywide Great ShakeOut Exercise.

Emergency Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 214 Emergency Services
Budgeted Expenditures, by Expense Type
Personnel Services $272,543 84.7%
Materials And Supplies $37,783 11.7%
Utilities $6,200 1.9%
Contractual $5,200 1.6%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $237,722 $208,153 $247,791 $272,543 $24,753 10.0% Materials And Supplies $146,516 $259,200 $21,301 $37,783 $16,482 77.4% Utilities $5,030 $4,987 $6,200 $6,200 - -
Contractual $148,960 $194,049 $3,000 $5,200 $2,200 73.3% Total Expenditures $538,229 $666,389 $278,292 $321,726 $43,435 15.6% 322K
Budgeted Expenditures Table by Expense Type
Emergency Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 215 Fire Prevention Budget Detail
What do we do?
One of the core services a Fire Department must provide is to prevent conflagration and minimize fire losses. The Fire Prevention Division strives to minimize potential fire hazards through education, engineering, and enforcement. They are responsible for administering the California Fire Code, California Code of Regulation Titles 19 and 24, and nationally recognized standards and practices. These relate to compliance with fire and life safety requirements set by local, state, and federal governments and apply to both new and existing occupancies. The Prevention Division provides services in the areas of new construction inspections, state-mandated inspections, hazardous materials disclosures, life safety compliance, weed abatement, fuel modification, youth intervention, and fire investigations.

Goals & Objectives
What did we do in Fiscal Year 2026?
Adopted the 2025 California Fire Code and the new California Wildland-Urban Interface (CWUI) Code.

Completed the XyloPlan wildfire modeling project, including integration of fuel modification and mitigation planning layers to assist in identifying and prioritizing wildfire mitigation projects.

Implemented a new business license inspection program through the adoption of a local ordinance.

Adopted the 2025 Fire Hazard Severity Zone (FHSZ) maps by ordinance, including Moderate, High, and Very High Fire Hazard Severity Zones within the Local Responsibility Area.

Completed the in-person CUPA Participating Agency (PA) audit for the City’s Hazardous Materials Release Response Plans and Inventories (Hazardous Materials Business Plan – HMBP).

What do we plan to do in Fiscal Year 2027?
Utilize the completed XyloPlan data and modeling tools to prioritize wildfire mitigation projects and pursue grant and funding opportunities.

Transition and onboard a new Fire Marshal while maintaining continuity of Division operations and programs.

Complete the update to the City’s 2021 Community Wildfire Protection Plan (CWPP) and establish prioritized mitigation projects.

Complete the update to the Sierra Del Oro Fuel Modification Plan.

Evaluate and implement Zone 0 requirements based on guidance and findings issued by the California Board of Forestry and Fire Protection.

Convert the existing Office Assistant position to a Permit Technician classification to support higher-level permitting, plan review coordination, and customer service functions.

Service Adjustment Change (Operating Budget)
Description Amount
1 FT Reclassify Fire Prevention Office Assistant to Fire Prevention Permit Technician (4,836) Total $ (4,836)
Fire Prevention Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 216 Fire Prevention
Budgeted Expenditures, by Expense Type
Personnel Services $2,081,038 92.3%
Materials And Supplies $118,480 5.3%
Contractual $55,000 2.4%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,316,502 $1,641,509 $1,937,952 $2,081,038 $143,086 7.4% Materials And Supplies $96,331 $107,121 $124,883 $118,480 -$6,403 -5.1% Utilities $4,026 $5,430 $5,924 - -$5,924 -100.0%
Contractual $38,081 $26,595 $55,000 $55,000 - -
Total Expenditures $1,454,939 $1,780,655 $2,123,759 $2,254,518 $130,759 6.2%

2.25M
Budgeted Expenditures Table by Expense Type
Fire Prevention Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 217 Fire Operations and Suppression Budget Detail
What do we do?
Fire Operations and Suppression personnel safeguard Corona citizens and visitors with well-trained and equipped professional firefighters. The Operations section responds to all hazards of emergencies that threaten life, property, or the environment. A daily total of 33 firefighters provides a constant state of readiness from seven fire stations 24/7.

These firefighters provide Advanced and Basic Life Support at medical emergencies, extinguish fires, participate in search and rescue operations, respond to catastrophic events, and ensure the City's readiness to respond to and recover from extraordinary emergencies and disasters that impact the City of Corona. Specialized teams include Hazardous Materials Response, Swift Water Rescue, Rope Rescue, Auto Extrication, Multiple Casualty Response, Tactical Response, and Confined Space Rescue. Operations personnel also conduct fire inspections of existing occupancies. The Operations Division also participates in the Statewide Master Mutual Aid Agreement and responds to emergencies under contractual and automatic aid agreements with surrounding communities.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued replacement of end-of-life light-duty vehicles and fire apparatus.

Continue to create a sustainable blood supply to support the program.

Implement a new digital CAD integrated building pre-plan program.

Upgrade all portable and mobile radios to PSEC capable devices.

Add a 24-hour Safety Officer / Public Information Officer and drone response.

Maintained a high operational tempo, responding to increasing call volumes while sustaining service levels across all risk types.

Consistently supported the statewide response to significant emergency incidents What do we plan to do in Fiscal Year 2027?
Transition to the PSEC radio system for all radio communications.

Transition to a state-of-the-art Computer Aided Dispatch program.

Establish a Rapid Emergency Medical Services (REMS) module.

Expand EMS system innovation, including continued evaluation of emerging pre-hospital care technologies and programs.

Expand support of the California Office of Emergency Service (CALOES) aid system.

Research the feasibility of establishing a wildland fuels crew.

Fire Operations and Suppression Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 218 Fire Operations and Suppression
Budgeted Expenditures, by Expense Type
Personnel Services $35,335,715 91.3%
Materials And Supplies $2,991,938 7.7%
Contractual $362,348 0.9%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $26,558,417 $30,113,479 $32,423,613 $35,335,715 $2,912,101 9.0% Materials And Supplies $2,563,741 $2,350,230 $2,468,035 $2,991,938 $523,903 21.2% Utilities $17,447 $15,966 $36,441 - -$36,441 -100.0%
Contractual $380,809 $333,457 $479,348 $362,348 -$117,000 -24.4% Total Expenditures $29,520,413 $32,813,132 $35,407,437 $38,690,001 $3,282,563 9.3%

38.7M
Budgeted Expenditures Table, by Expense Type
Fire Operations and Suppression Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 219 Training and Safety Budget Detail
What do we do?
The Training and Safety Division is responsible for maintaining all applicable certification and licensing records, course and instructor development, maintaining and updating training materials, administering skills testing and instruction, developing health and safety programs, monitoring safety trends, and implementing programs to reduce risk. In addition to standard performance drills, each firefighter completes well over 240 hours of annual training. Areas of training include fire suppression, ladder technique and safety, wildland firefighting, auto extrication, emergency medical services, hazardous materials, swift water rescue, trench rescue, active shooter triage, and fire ground survival.

Corona Firefighters collaboratively train with other departments to address agency protocols, inter-agency communication, mutual/automatic aid agreements, operational plans, and unified command. Fire Training also works with statewide organizations tasked with supporting recruitment endeavors through standardized testing, validation, and eligibility lists.

Goals & Objectives
What did we do in Fiscal Year 2026?
Implemented a live fire training simulator to enhance realism and improve hands-on training capabilities.

Delivered consistent, department-wide training across key operational areas, including live fire, structural firefighting, ventilation, wildland incidents, and lithium-ion battery response.

Conducted quarterly training in technical rescue and hazardous materials, and expanded competency through department-wide UTV operations training.

Completed two firefighter academies and facilitated training and promotional testing processes for Firefighter Paramedics, Fire Apparatus Engineers, and Battalion Chiefs.

What do we plan to do in Fiscal Year 2027?
Rehab the training grounds asphalt and concrete around the live fire training simulator.

Conduct recurring, department-wide multi-company training evolutions to reinforce operational readiness, core competencies, and fire ground safety.

Expand and deliver focused instruction within all special operations disciplines to strengthen capability, coordination, and safe execution of all-hazard incidents.

Facilitate comprehensive onboarding and position-specific training for newly hired and promoted personnel across all ranks, ensuring proficiency and standardization.

Sustain a structured training framework that supports continuous skill development, operational consistency, and organizational preparedness.

Training and Safety Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 220 Training and Safety
Budgeted Expenditures, by Expense Type
Personnel Services $770,533 76.3%
Materials And Supplies $148,488 14.7%
Contractual $91,000 9.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $901,858 $829,138 $787,771 $770,533 -$17,238 -2.2% Materials And Supplies $130,086 $156,049 $147,295 $148,488 $1,193 0.8% Utilities $923 $346 - - - -
Contractual $40,352 $89,413 $91,000 $91,000 - -
Total Expenditures $1,073,219 $1,074,946 $1,026,066 $1,010,021 -$16,045 -1.6%

1.01M
Budgeted Expenditures Table by Expense Type
Training and Safety Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 221 General Government/Debt Service
The purpose of the General Government budget is to provide a means for allocating resources for specific items that are of benefit to multiple departments and require special planning, implementation, and monitoring.

What do we do?
General Government and General City Responsibility relate to city obligations that are not readily assignable to a single department. It also refers to costs which may provide a benefit to multiple departments and programs. General City Responsibility also relates to the cost of utilities to service city buildings (such as natural gas, electricity and water).

General Government/Debt Service
Budgeted Expenditures, by Fund
General Fund $62,729,243 87.07%
Agency Funds $7,408,240 10.28%
Successor Agency Funds $936,479 1.30%
Enterprise Funds $622,766 0.86%
Internal Service Funds $164,160 0.23%
Capital Projects Funds $155,829 0.22%
Special Revenue Funds $28,028 0.04%
Category
FY 2026
Estimated
FY 2026 Adopted FY 2027 Budgeted
FY 2026 Adopted
vs. FY 2027
Budgeted (%
Change)
General Fund - $60,115,421.00 $62,729,242.83 4.35%
Agency Funds - $7,460,967.16 $7,408,240.00 -0.71%
Special Revenue Funds - $26,296.00 $28,028.00 6.59%
Successor Agency Funds - $1,270,718.00 $936,479.00 -26.30% Capital Projects Funds - $146,202.00 $155,829.00 6.58%
Enterprise Funds - $686,309.00 $622,766.00 -9.26%
Internal Service Funds - $182,509.33 $164,160.00 -10.05% Total Expenditures - $69,888,422.49 $72,044,744.83 3.09% 72M
Budgeted Expenditures Table by Fund
General Government/Debt Service
City of Corona | Fiscal Year 2027 Proposed Budget Page 222 Budgeted Expenditures, by Function
Debt Service $35,275,430 49.0%
General Government $31,613,077 43.9%
General Government Utilities $5,156,238 7.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Debt Service $38,054,515 $39,308,309 $33,861,168 $35,275,430 $1,414,261 4.2% General Government $23,470,150 $28,199,514 $31,479,977 $31,613,077 $133,100 0.4% General Government Utilities $3,887,897 $4,229,869 $4,547,277 $5,156,238 $608,961 13.4% Total Expenditures $65,412,563 $71,737,692 $69,888,422 $72,044,745 $2,156,322 3.1% 72M
Budgeted Expenditures Table by Function
General Government/Debt Service
City of Corona | Fiscal Year 2027 Proposed Budget Page 223 Debt Service Budget Detail
What do we do?
The City's annual operating budget includes provisions to ensure the prompt and full payment of annual debt service (i.e. principal and interest), which is incurred upon outstanding debt instruments previously issued by the City. The proceeds of debt are typically used to either finance the construction of infrastructure (rather than cash funding the capital project) or to refinance existing debt at a lower interest rate (if market conditions are favorable).

The City is required to pay debt service in accordance to bond covenants and indentures, which generally, may "pledge" City revenue (and its "full faith and credit") to guarantee that it fulfills its obligations to investors and provide remedies against the unlikely event of default. Prompt and full payment of annual debt service also ensures that the City maintains favorable bond ratings.

Non-City debt service refers to debt service in which the City merely acts as an agent/trustee. In the City of Corona, this situation arises from special taxes levied on property within, for example, a community facilities district, which is then collected by the City to pay debt service. The City has the obligation to pay debt service, even in the event of a delinquency (by a property owner).

Debt Service
Budgeted Expenditures, by Expense Type
Materials And Supplies $35,179,157 99.7%
Contractual $96,273 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $37,942,886 $38,638,057 $33,757,701 $35,179,157 $1,421,455 4.2% Contractual $111,630 $670,252 $103,467 $96,273 -$7,194 -7.0% Total Expenditures $38,054,515 $39,308,309 $33,861,168 $35,275,430 $1,414,261 4.2%

35.3M
Budgeted Expenditures Table by Expense Type
Debt Service Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 224 General Government Budget Detail
What do we do?
Citywide shared costs relate to items which provide a benefit to multiple departments and programs, such as citywide credit card transaction/processing fees, insurance premiums, and the General Fund's share of internal service charges for the information technology and warehouse functions.

One shared cost is the City's obligation to pay certain other post-employment benefits to retirees (OPEB), consisting primarily of retiree medical costs. To mitigate the further escalation of OPEB costs, the City established an irrevocable OPEB trust fund through the California Employers' Retiree Benefit Trust (CERBT) Program in March 2008. The current fiscal policy is to fund the annual required contribution (ARC). The ARC is an actuarially-determined annual contribution that addresses current costs (for active retirees) and future costs (for eligible, current employees) which the City is obligated to pay. OPEB is categorized as a personnel cost.

General Government
Budgeted Expenditures, by Expense Type
Materials And Supplies $18,449,368 58.4%
Personnel Services $11,583,269 36.6%
Contractual $1,580,440 5.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $7,556,676 $10,232,559 $11,351,336 $11,583,269 $231,933 2.0% Materials And Supplies $14,727,921 $16,990,962 $18,545,212 $18,449,368 -$95,844 -0.5% Utilities $7,691 - - - - -
Contractual $1,177,862 $975,993 $1,583,429 $1,580,440 -$2,989 -0.2% Total Expenditures $23,470,150 $28,199,514 $31,479,977 $31,613,077 $133,100 0.4%

31.6M
Budgeted Expenditures Table by Expense Type
General Government Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 225 General Government Utilities Budget Detail
What do we do?
This relates to the cost of utilities to service city buildings (such as natural gas, electricity, and water).

General Government Utilities
Budgeted Expenditures, by Expense Type
Utilities $5,156,238 100.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Utilities $3,887,897 $4,229,869 $4,547,277 $5,156,238 $608,961 13.4% Total Expenditures $3,887,897 $4,229,869 $4,547,277 $5,156,238 $608,961 13.4%

5.16M
Budgeted Expenditures Table by Expense Type
General Government Utilities Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 226 Human Resources
Lori Sassoon (Chief Talent Officer)
The Human Resources Department is committed to the development of sound personnel management policies.

It is responsible for providing human resources based services and facilitating growth in the City. In addition, it strives to develop and maintain high quality personnel resources to manage the City's operations with integrity.

What do we do?
Human Resources is responsible for the management of human resources and employee safety programs. We partner with City departments to hire, compensate, train, support and create a workforce dedicated to delivering high quality services, which makes Corona a special place to live, work, and thrive.

Human Resources
City of Corona | Fiscal Year 2027 Proposed Budget Page 227 Human Resources Organizational Chart
Human Resources
City of Corona | Fiscal Year 2027 Proposed Budget Page 228 Human Resources
Budgeted Expenditures, by Fund
General Fund $3,403,133 100.00%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $2,669,495 $2,711,668 $3,225,556 $3,403,133 $177,577 5.5% Total Expenditures $2,669,495 $2,711,668 $3,225,556 $3,403,133 $177,577 5.5% Budgeted Expenditures, by Function
Human Resources $2,729,233 80.2%
Safety And Training $673,900 19.8%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Human Resources $2,160,070 $2,275,467 $2,567,182 $2,729,233 $162,052 6.3% Safety And Training $509,425 $436,201 $658,375 $673,900 $15,525 2.4% Total Expenditures $2,669,495 $2,711,668 $3,225,556 $3,403,133 $177,577 5.5%

3.4M
Budgeted Expenditures Table by Fund

3.4M
Budgeted Expenditures Table by Function
Human Resources
City of Corona | Fiscal Year 2027 Proposed Budget Page 229 Human Resources Budget Detail
What do we do?
The Human Resources (HR) function supports the City’s Strategic Goal of a High Performing Government by supporting and developing the City’s workforce in partnership with all other city departments. To do this, HR monitors and evaluates current City programs and policies, and develops and enhances new or existing programs to achieve organizational goals. Additionally, the program ensures legal compliance in all facets of human resources management.

HR oversees recruitment and selection procedures to help build and maintain a high-quality workforce and sustain a high-performing organization; ensures that all phases of recruitment and selection comply with applicable federal, state, and local laws, regulations, and guidelines; conducts background checks to determine applicant suitability for City employment and volunteers; negotiates final salary and discuss benefit plans and options with potential new hires; oversees procedures, forms, and onboarding services for all departments; and administers New Hire Orientation.

In the area of benefits, the Department provides information and assistance to all staff including medical, dental, vision, deferred compensation accounts, CalPERS retirement, flexible spending accounts and Employee Assistance Programs. Additionally, HR coordinates compliance with disability laws; is responsible for centralized administration and maintenance of City staff benefits transactions and employee file data; implements the provisions of the Affordable Care Act and monitors ongoing legal compliance requirements; provides service to employees nearing retirement and to all City retirees. HR also administers retiree health benefits, including health & Medicare reimbursement, COBRA, and flexible benefit elections; administers the tuition reimbursement and computer loan programs; provides Disability Interactive Process for non-industrial injuries & coordinates compliance with disability laws.

With regard to classification and compensation, HR administers the City's classification plan and compensation system; conducts and implements classification, reclassification, and organizational studies; research, analyzes, audits, and participates in the maintenance of the City's classification plans; and works with Finance to oversee the City's Position Library and Compensation Plan.

In the area of Employee/Labor Relations, HR provides coaching and guidance to management and supervisors in performance management, discipline and dismissal, and complaint/grievance processing; mediates/negotiates resolution of complaints between management and employees; and provides MOU and Resolution interruption to management, staff, and associations. HR also administers the City's Family Medical Leave, California Family Rights Act, California Pregnancy Disability Leave, and other leaves covered by City policy to ensure compliance with State and Federal Law.

Organizational Development is another key function housed in Human Resources. In collaboration with the City Manager’s Office, HR focuses on skill development for employees across the organization, facilitating training opportunities, building employee engagement, and supporting the City’s organizational culture.

Human Resources Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 230 Goals & Objectives
What did we do in Fiscal Year 2026?
Continued the multi-year project to implement Work Day as the new ERP system in collaboration with Finance and IT, to replace the City’s legacy OneSolution system. During this effort, the Department maintained its time to hire goals despite the intense time demands of the Work Day project.

Processed through a request from a group of Utilities Department employees to form their own separate bargaining group, the new Corona Utilities Employee Association (CUEA), and began contract negotiations with the new association.

Conducted the annual employee engagement survey, gathering valuable insights to enhance employee satisfaction and organizational performance, and increasing the employee participation rate from 49% in 2024 to 66% in 2025.

Continued work on updating the Administrative Policy Library, ensuring policies are current and aligned with legal requirements and best practices, and implementing needed policies where none had previously been created.

Continued enhancing the Employee Wellness Program, promoting employee well-being, and fostering a healthy work-life balance.

Implemented a regular calendar of professional development opportunities for employees citywide, capitalizing on webinar opportunities to deliver cost-effective training to larger numbers of team members. The Department also began planning for the launch of Corona University, the City’s comprehensive staff development program for all employees.

Emphasized professional development for the entire staff by making professional human resources training available through attendance at conferences, webinars, and other events throughout the year.

What do we plan to do in Fiscal Year 2027?
Continue implementation and successfully go live with new Work Day ERP system in late Spring 2026, to include workforce development, performance management, training, absence management, position management, and payroll. Once live, employees will be able to complete most common tasks via the Work Day mobile app.

Complete the update to the Administrative Policy Library, combining all policies into a singular Policy Manual that also includes the City’s Personnel Rules.

Continue to create and facilitate professional growth workshops, including the launch of Corona University.

Expand the use of survey tools to measure employee engagement in real time, and respond to trends with appropriate communication, training, and other tools.

Human Resources Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 231 Service Adjustment Change (Operating Budget)
Description Amount
Compensation Survey for 2027 Labor Negotiations 23,000
Total $ 23,000
Human Resources
Budgeted Expenditures, by Expense Type
Personnel Services $2,219,933 81.3%
Contractual $353,000 12.9%
Materials And Supplies $156,300 5.7%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,756,533 $1,829,233 $2,034,782 $2,219,933 $185,152 9.1% Materials And Supplies $183,061 $142,981 $192,400 $156,300 -$36,100 -18.8% Utilities $630 $428 - - - -
Contractual $219,846 $302,825 $340,000 $353,000 $13,000 3.8% Total Expenditures $2,160,070 $2,275,467 $2,567,182 $2,729,233 $162,052 6.3%

2.73M
Budgeted Expenditures Table by Expense Type
Human Resources Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 232 Safety and Training Budget Detail
What do we do?
The mission of the Safety Division is to develop, maintain, and promote policies, procedures and programs necessary to maintain a safe and healthy environment for staff and visitors of the City of Corona. To accomplish this mission, the Safety Division oversees and implements a citywide comprehensive safety program that includes developing and coordinating safety training and ensuring employees are compliant with required instructor-led and web-based trainings; ensures accurate tracking and recordkeeping of all safety driven trainings via our Learning Management System (LMS); oversees high risk safety programs such as Aerosol Transmissible Diseases, Respiratory Protection Program, Hearing Conservation, Lead Surveillance, Heat Illness, Confined Space, and Lock Out/Tag Out; conducts Environmental Health and Safety (EHS) audits in collaboration with Supervisors, Job Safety Analyses (JSA) to identify new and existing hazards, and accident, incident, and complaint investigations. The Safety Division also coordinates safety programs such as safety footwear, vaccinations, DOT Commercial Driver Program, and ergonomics.

Goals & Objectives
What did we do in Fiscal Year 2026?
Developed and/or updated three critical written safety programs and procedures- Workplace Violence Prevention Program (Annual Update), Indoor/Outdoor Heat Illness Program, and Hazard Communication.

Developed a citywide Supervisor Safety Training course for all supervisory staff to continue our efforts in promoting a proactive safety culture in each Department.

Utilized the citywide digital Enterprise Health and Safety System to develop a dashboard to track citywide injury trends and leading and lagging safety data to help drive performance and continuous improvement.

Developed and implemented a digital safety inspection reporting process to increase efficiency, improve data accuracy and enhance safety compliance through real-time reporting.

Collaborated with departments and performed a chemical inventory and safety data sheet audit to ensure regulatory compliance, protect employee health and prevent accidents.

What do we plan to do in Fiscal Year 2027?
Develop and/or update three critical written safety programs and procedures (Commercial Driver DOT Program, Aerosol Transmissible Diseases/Zoonotics, and Ergonomics).

Continue to customize and facilitate in-house online and in-person safety training that provides more effective and specific training that is applicable to City employees.

Continue to perform Job Safety Analysis (JSAs) in collaboration with departments to identify new and existing hazards.

Partner with local universities and implement a Safety Internship Program to provide the Safety Division with highly motivated talent to help improve workplace safety, reduce risk, and update safety procedures with fresh academic knowledge.

Implement a Chemical Inventory and Safety Data Sheet digital storage platform to our existing Enterprise Health and Safety System to ensure employees have accurate, accessible and up-to-date chemical hazard information.

Safety and Training Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 233 Safety and Training
Budgeted Expenditures, by Expense Type
Personnel Services $431,585 64.0%
Materials And Supplies $141,815 21.0%
Contractual $100,000 14.8%
Utilities $500 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $240,808 $327,175 $396,805 $431,585 $34,780 8.8% Materials And Supplies $199,518 $88,183 $144,470 $141,815 -$2,655 -1.8% Utilities $498 $411 $500 $500 - -
Contractual $68,601 $20,432 $116,600 $100,000 -$16,600 -14.2% Total Expenditures $509,425 $436,201 $658,375 $673,900 $15,525 2.4% 674K
Budgeted Expenditures Table by Expense Type
Safety and Training Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 234 Information Technology
Chris McMasters (Chief Information Officer)
The mission of the Information Technology Department is to serve the City and its citizens by providing the technical framework, strategic vision and forward-thinking technological solutions to facilitate better outcomes through technology.

What do we do?
The Information Technology Department provides technologically innovative solutions to enhance the delivery of services that improve the lives of the citizens and employees of the City of Corona.

Information Technology
City of Corona | Fiscal Year 2027 Proposed Budget Page 235 Information Technology
City of Corona | Fiscal Year 2027 Proposed Budget Page 236 Information Technology Organizational Chart
Information Technology
City of Corona | Fiscal Year 2027 Proposed Budget Page 237 Information Technology
Budgeted Expenditures, by Fund
Internal Service Funds $18,155,773 95.75%
General Fund $806,352 4.25%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $725,037 $758,831 $760,962 $806,352 $45,389 6.0% Internal Service Funds $16,102,797 $16,976,614 $16,906,194 $18,155,773 $1,249,579 7.4% Total Expenditures $16,827,834 $17,735,445 $17,667,157 $18,962,125 $1,294,968 7.3% 19M
Budgeted Expenditures Table by Fund
Information Technology
City of Corona | Fiscal Year 2027 Proposed Budget Page 238 Budgeted Expenditures, by Function
Info Tech-Contracts/Renewals $10,840,837 57.2%
Info Tech-Administration $6,569,177 34.6%
Info Tech-Mobile Data Computer $968,804 5.1%
Info Tech-GIS $427,975 2.3%
Info Tech-Tablets $83,800 0.4%
Info Tech-Radio/Comm $71,532 0.4%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Info Tech-Administration $5,600,868 $5,990,423 $5,977,824 $6,569,177 $591,353 9.9% Info Tech-Projects $71,564 $87,127 $57,005 - -$57,005 -100.0% Info Tech-GIS $211,252 $162,608 $394,000 $427,975 $33,975 8.6% Info TechContracts/Renewals
$10,078,263 $10,579,170 $9,998,629 $10,840,837 $842,208 8.4% Info Tech-Mobile Data
Computer
$804,212 $850,841 $1,084,367 $968,804 -$115,563 -10.7%
Info Tech-Radio/Comm $19,765 $35,807 $71,532 $71,532 - - Info Tech-Tablets $41,909 $29,470 $83,800 $83,800 - -
Total Expenditures $16,827,834 $17,735,445 $17,667,157 $18,962,125 $1,294,968 7.3% 19M
Budgeted Expenditures Table by Function
Information Technology
City of Corona | Fiscal Year 2027 Proposed Budget Page 239 Information Technology Administration Budget Detail
What do we do?
Information Technology Administration and Operations include support of departmental personnel, employee training, office equipment, cybersecurity, emergency communications systems, broadcasting, computer equipment, and software.

Goals & Objectives
What did we do in Fiscal Year 2026?
Addition of a GIS Manager to manage the GIS Team and transition the IT Administrative Assistant to full-time.

Continued piloting and deploying new projects and technologies, including AI.

Provided employee training for certification and improvement of IT skills and knowledge.

What do we plan to do in Fiscal Year 2027?
Continue piloting and deploying new projects and technologies, including AI.

Continue employee training for certification and improvement of IT skills and knowledge.

Service Adjustment Change (Operating Budget)
Description Amount
1 FT Application Analyst 116,190
1 FT ERP Administrator 132,320
Total $ 248,510
Information Technology Admin Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 240 Information Technology Administration
Budgeted Expenditures, by Expense Type
Personnel Services $6,308,745 96.0%
Materials And Supplies $227,332 3.5%
Utilities $29,000 0.4%
Contractual $4,100 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $86,100 - - - - -
Personnel Services $5,179,907 $5,634,646 $5,734,061 $6,308,745 $574,684 10.0% Materials And Supplies $266,106 $277,796 $211,213 $227,332 $16,119 7.6% Utilities $34,551 $28,900 $29,550 $29,000 -$550 -1.9%
Contractual $3,336 $1,474 $3,000 $4,100 $1,100 36.7%
Depreciation $30,869 $47,607 - - - -
Total Expenditures $5,600,868 $5,990,423 $5,977,824 $6,569,177 $591,353 9.9%

6.57M
Budgeted Expenditures Table by Expense Type
Information Technology Admin Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 241 Contracts/Renewals Budget Detail
What do we do?
Recurring costs include software/hardware licensing, maintenance, and support. These costs ensure that we maintain the current versions of our software and hardware systems to provide better functionality and security.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued implementation of SD-Wan for redundancy at additional sites.

Continued deployment Cloud VOIP phone system and Cloud Call Center system with additional departments.

Transitioned from VMware to Azure Local HCI Stack at UD and PD.

What do we plan to do in Fiscal Year 2027?
Continue implementation of SD-Wan for redundancy at additional sites.

Continue deployment Cloud VOIP phone system and Cloud Call Center system with additional departments.

Implementation of additional AI software to help augment staff and provide additional efficiencies.

Service Adjustment Change (Operating Budget)
Description Amount
Hardware/Software/IT cost for 1 FT Transit Program Specialist 2,838 Hardware/Software/IT cost for 1 FT Aquatics Assistant Coordinator 2,838 Hardware/Software/IT cost for Senior Lifeguards & Lifeguards 5,676 Hardware/Software/IT cost for 1 FT Senior Utility Service Worker 1,480 Hardware/Software/IT cost for 1 FT Utility Billing & Meter Services Supervisor 2,838 Hardware/Software/IT cost for 1 FT Utility Maintenance Superintendent 2,838 Hardware/Software/IT cost for 1 FT Utility Service Worker 1,480 Hardware/Software/IT cost for 2 FT Meter Service Technicians 5,676 Hardware/Software/IT cost for 2 FT Utility Service Worker Crew Leader/Equipment Operator 2,959 Total $ 28,623
Contracts/Renewals Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 242 Contracts/Renewals
Budgeted Expenditures, by Expense Type
Contractual $8,991,059 82.9%
Materials And Supplies $1,322,994 12.2%
Utilities $526,784 4.9%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $981,814 $1,149,555 $1,564,586 $1,322,994 -$241,592 -15.4% Utilities $167,592 $564,016 $527,784 $526,784 -$1,000 -0.2% Contractual $6,484,921 $5,952,854 $7,906,259 $8,991,059 $1,084,800 13.7% Undefined Expenses $139,131 $148,502 - - - -
Depreciation $2,304,805 $2,764,243 - - - -
Total Expenditures $10,078,263 $10,579,170 $9,998,629 $10,840,837 $842,208 8.4%

10.8M
Budgeted Expenditures Table by Expense Type
Contracts/Renewals Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 243 Geographic Information Systems Budget Detail
What do we do?
Geographic Information Systems (GIS) services include funding for the acquisition of hardware and software, data conversion, and applications development to expand the existing GIS program and provide for integration into new and existing systems, including public safety, utilities, and land development.

Goals & Objectives
What did we do in Fiscal Year 2026?
Utilized GIS consulting service to digitize utility information in preparation for the utilities network platform.

Developed a Data Governance Model/Plan to streamline data accessibility and assist in data-driven decisionmaking.

Continued with the development of a new City base map.

What do we plan to do in Fiscal Year 2027?
Continue GIS consulting service to digitize utility information in preparation for the utilities network platform.

Implementation of the Data Governance Model/Plan to streamline data accessibility and assist in data-driven decision-making.

Finalize the development of a new City base map.

Geographic Information Systems Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 244 Geographic Information Systems
Budgeted Expenditures, by Expense Type
Contractual $396,975 92.8%
Materials And Supplies $29,000 6.8%
Utilities $2,000 0.5%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $16,872 $18,761 $29,000 $29,000 - - Utilities -$17 $294 $4,000 $2,000 -$2,000 -50.0%
Contractual $188,351 $143,085 $361,000 $396,975 $35,975 10.0% Undefined Expenses $6,045 $468 - - - -
Total Expenditures $211,252 $162,608 $394,000 $427,975 $33,975 8.6% 428K
Budgeted Expenditures Table by Expense Type
Geographic Information Systems Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 245 Mobile Data Computer Budget Detail
What do we do?
Mobile Data Computers provide for the efficient and secure transmission of information to City employees and public safety personnel in the field.

Goals & Objectives
What did we do in Fiscal Year 2026?
Refreshed cycle for 25% of Police Mobile Data Computers (MDCs).

What do we plan to do in Fiscal Year 2027?
Refresh cycle for 25% of Police Mobile Data Computers (MDCs).

Mobile Data Computer
Budgeted Expenditures, by Expense Type
Contractual $707,328 73.0%
Materials And Supplies $164,000 16.9%
Utilities $97,476 10.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $160,247 $123,731 $163,000 $164,000 $1,000 0.6% Utilities $88,324 $98,303 $97,476 $97,476 - -
Contractual $555,641 $628,806 $823,891 $707,328 -$116,563 -14.1% Total Expenditures $804,212 $850,841 $1,084,367 $968,804 -$115,563 -10.7% 969K
Budgeted Expenditures Table by Expense Type
Mobile Data Computer Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 246 Projects Budget Detail
What do we do?
The Citywide Support and Initiatives Program provides citywide technology initiative systems and funding for implementing new and innovative technology solutions.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued implementation of new access control system and Phase 3 camera deployments.

Finished the implementation of new Finance, HR, Payroll and Utility Billing System.

Continued the addition of security cameras in various city facilities as part of the Phase 3 Camera Project.

What do we plan to do in Fiscal Year 2027?
Implementation of additional optimizations and models inside Workday.

Deployment of Threefold.ai to assist in automating City services internally and to the public.

Continue the addition of security cameras in various city facilities as part of the Phase 3 Camera Project.

Projects
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $2,742 $19,266 - - - -
Utilities $7,034 $6,130 $7,005 - -$7,005 -100.0%
Contractual $61,788 $61,731 $50,000 - -$50,000 -100.0%
Total Expenditures $71,564 $87,127 $57,005 - -$57,005 -100.0% Budgeted Expenditures Table by Expense Type
Projects Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 247 Radio/Communications Budget Detail
What do we do?
Radio Communications provides services to the public safety departments' radio, wireless, and communications networks.

Goals & Objectives
What did we do in Fiscal Year 2026?
Migration of legacy VHF radio system to PSEC for the Fire Department.

What do we plan to do in Fiscal Year 2027?
Implementation of additional redundancy of communications at additional sites.

Radio/Communications
Budgeted Expenditures, by Expense Type
Contractual $36,500 51.0%
Materials And Supplies $28,832 40.3%
Utilities $6,200 8.7%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $14,275 $10,588 $28,832 $28,832 - - Utilities $4,120 $5,726 $6,200 $6,200 - -
Contractual $1,370 $19,493 $36,500 $36,500 - -
Total Expenditures $19,765 $35,807 $71,532 $71,532 - -

71.5K
Budgeted Expenditures Table by Expense Type
Radio/Communications Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 248 Tablets Budget Detail
What do we do?
Tablets provide efficient and secure information transmission to City employees and public safety personnel in the field.

Goals & Objectives
What did we do in Fiscal Year 2026?
Refresh 25% of the existing Fire Department Mobile Tablets.

What do we plan to do in Fiscal Year 2027?
Refresh 25% of the existing Fire Department Mobile Tablets.

Tablets
Budgeted Expenditures, by Expense Type
Utilities $50,736 60.5%
Materials And Supplies $30,500 36.4%
Contractual $2,564 3.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $31,463 $1,516 $30,500 $30,500 - - Utilities $10,446 $27,954 $50,736 $50,736 - -
Contractual - - $2,564 $2,564 - -
Total Expenditures $41,909 $29,470 $83,800 $83,800 - -

83.8K
Budgeted Expenditures Table by Expense Type
Tablets Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 249 Legal & Risk Management
Dean Derleth (City Attorney/Legal & Risk Management Director) The mission of the Legal & Risk Management Department is to provide the City Council and City officers, boards, commissions, committees, and employees with high quality, effective, and efficient legal counsel, risk assessment, liability management, and workers' compensation services, while pursuing City goals, protecting City resources, and thereby safeguarding the interests of the Corona community.

What do we do?
Within the Citywide Internal Support service area, the Legal & Risk Management Department is a strategic partner with City departments, and reports to the City Council. Services provided under each department's activity are further explained below.

Legal & Risk Management
City of Corona | Fiscal Year 2027 Proposed Budget Page 250 Legal & Risk Management Organizational Chart
Legal & Risk Management
City of Corona | Fiscal Year 2027 Proposed Budget Page 251 Legal & Risk Management
Budgeted Expenditures, by Fund
Internal Service Funds $10,922,545 80.22%
General Fund $2,693,607 19.78%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $2,057,339 $2,066,235 $2,701,159 $2,693,607 -$7,553 -0.3% Internal Service Funds $11,228,869 $11,069,818 $10,706,314 $10,922,545 $216,231 2.0% Total Expenditures $13,286,208 $13,136,054 $13,407,474 $13,616,152 $208,678 1.6% Budgeted Expenditures, by Function
Risk Management $11,479,304 84.3%
City Attorney $2,136,847 15.7%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
City Attorney $1,600,589 $1,584,764 $2,173,751 $2,136,847 -$36,904 -1.7% Risk Management $11,685,619 $11,551,289 $11,233,722 $11,479,304 $245,582 2.2% Total Expenditures $13,286,208 $13,136,054 $13,407,474 $13,616,152 $208,678 1.6%

13.6M
Budgeted Expenditures Table by Fund

13.6M
Budgeted Expenditures Table by Function
Legal & Risk Management
City of Corona | Fiscal Year 2027 Proposed Budget Page 252 City Attorney's Office Budget Detail
What do we do?
The City Attorney's Office represents and advises the City Council, as well as all other City officers, boards, commissions, committees and employees, on legal matters pertaining to their City offices and employment, to the extent required or allowed by law and as otherwise directed by the City Council. The office also oversees City representation by outside attorneys in some situations, including workers' compensation matters.

The City Attorney's Office performs all legal work and represents the City in all actions at law, including acquisition, sale or abandonment of real property, including acceptance of deeds on behalf of the City, providing or overseeing representation on all claims and other litigation matters by or against the City and also assists in drafting all ordinances, resolutions, motions, agreements and contracts to be entered into by the City, as well as approving the form of such instruments.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued to deliver cost-savings and greater service, including expanded and more direct access to the legal team for officials and staff, and worked on well over 200 projects throughout the City.

Continued to work on the implementation of the City’s Homeless Strategic Plan, including supporting efforts regarding the Homeless Shelter and related homeless neighbor services with Management Services and other staff.

Continued to work extensively on the McKinley Grade Separation Project with staff and the consultant project team on all real property acquisitions and project implementation issues.

Continued to strategize and assist the Economic Development and Management Services staff with multiple acquisitions in the North Mall and South Mall (aka “The Hub”) to facilitate the City’s Downtown revitalization efforts.

Assisted staff with contract drafting and project implementation issues for the new City Park project.

Continued to assist Public Works and Utilities Department staff on complex legal issues to help achieve completion of the WRF #3 Sewer Lift Station Project.

Worked with the Finance Department to update and streamline the City's Purchasing Ordinance and purchasing processes.

Worked with City Council and Management Services Department in adopting and implementing the new mobile home rent stabilization ordinance.

Continued to work on both small cell and cell tower issues with Management Services, Planning and Development and other departments, and continued to manage citywide cell tower license agreements.

Continued to assist the City Clerk’s office with responding to Public Records Act requests, which are increasing in number and the volume of records requested.

Successfully handled more than 20 litigated matters, including obtaining judgments or dismissals for a waiver of costs in several cases. We achieved those and other favorable outcomes by continuing our aggressive yet strategic approach to litigation. We also continue to work with Risk Management to successfully head off and significantly mitigate the City’s financial exposure to liability and worker’s compensation claims.

City Attorney's Office Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 253 What do we plan to do in Fiscal Year 2027?
Continue to work with Council and staff to implement Strategic Plan priorities – the City’s priorities are our priorities.

Provide continuous evaluation of cost-saving measures.

Provide enhanced service and more direct access for City officials and employees.

Continue to look for opportunities to expand expertise and minimize outside legal counsel expenses.

Develop and retain high-quality professional staff dedicated to the department's mission statement.

Continue to Advocate for the Corona Community by promoting a tenacious yet fair and professional reputation in ongoing advocacy efforts.

Continue to effectively defend City resources, create efficiencies, and increase cost-savings and subrogation (cost recovery) efforts.

Continue to look for ways in which to manage citywide cell tower license agreements more effectively.

Continue to work with the Purchasing Division to improve workflow for insurance and contract requests.

Continue to work on the ongoing major projects from FY26, including the City’s Homeless Strategic Plan, Homeless Shelter and related homeless neighbor services, the Corona Mall Project, WRF #3 Sewer Lift Station Project, the McKinley Grade Separation Project and the Rent Stabilization Ordinance.

City Attorney's Office
Budgeted Expenditures, by Expense Type
Personnel Services $1,904,419 89.1%
Contractual $220,328 10.3%
Materials And Supplies $9,880 0.5%
Utilities $2,220 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,361,782 $1,470,273 $1,924,246 $1,904,419 -$19,827 -1.0% Materials And Supplies $4,999 $4,758 $14,235 $9,880 -$4,355 -30.6% Utilities $1,484 $1,710 $2,220 $2,220 - -
Contractual $232,324 $108,023 $233,050 $220,328 -$12,722 -5.5% Total Expenditures $1,600,589 $1,584,764 $2,173,751 $2,136,847 -$36,904 -1.7%

2.14M
Budgeted Expenditures Table by Expense Type
City Attorney's Office Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 254 Risk Management Budget Detail
What do we do?
The Risk Management Division works closely with the City Attorney's Office to oversee and manage the City's Workers' Compensation Program and the City's Liability, Subrogation & Insurance Program.

The Workers' Compensation Program provides specialized workers' compensation services to employees citywide, including monitoring and administering claims effectively while maintaining cost-control measures and developing cost-reduction strategies. The program works in conjunction with the Human Resources' Safety staff to identify and review trends, with the goal of thereby monitoring injuries, limiting future accidents, and identifying required safety improvements.

The Liability, Subrogation & Insurance Program manages tort and other claims filed against the City, manages subrogation claims pursued by the City against responsible third parties, strives to anticipate and reduce potential claims, coordinates and organizes the City's administrative policies and procedures, reviews and administers insurance provisions in City contracts and agreements, and administers the City's self-insurance and commercial insurance programs. The program services as a resource to the City Council and City departments concerning claim liability exposure, insurance coverages and insurance provisions in City contracts and agreements.

Goals & Objectives
What did we do in Fiscal Year 2026?
Workers’ Compensation Program
Continued to oversee TPA and various unbundled managed care program service providers, with the goal of achieving cost savings and increased customer service and responsiveness to the needs of injured employees.

Continued to implement controls designed to increase accountability of TPA and outside legal counsel.

Worked with supervisors and managers to develop temporary light duty agreements to allow employees to come back to modified duty while recovering from their injury.

Continued to hold quarterly workers’ compensation claim review meetings with our TPA, employees and association representatives.

Continued bi-weekly meetings with our TPA to ensure that claims continue moving forward in a timely manner.

Favorably settled 26 Workers’ Compensation cases by Stipulated Award.

Received, processed, and opened 76 new claims.

Closed out 66 Workers’ Compensation Claims.

Supported the Safety Division with Vector EHS incident reporting to streamline notifications of employee injuries and incidents.

Liability, Subrogation & Insurance Program
Reviewed and processed at least 99 new liability claims and closed approximately 93 liability claims (through approximately April 2026).

Billed approximately $122,141 for subrogation efforts, collected approximately $80,269, and entered into 4 new payment agreement, totaling $40,688 (through approximately April 2026).

Continued to evaluate the City’s self-insurance and commercial insurance programs for effectiveness at protecting City assets and conformance with practices of California municipalities of similar size and risk factors, including an analysis of new insurance programs offered by the City’s insurance broker, Alliant, as well as alternatives for saving money at varying risk tolerance levels.

Worked with Information Technology and Finance to create an online process so that the community can purchase special events insurance online.

Risk Management Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 255 What do we plan to do in Fiscal Year 2027?
Continue our focus on providing responsive service, timely treatment and quality medical care to support employees in returning to work.

Continue to collaborate with our Workers’ Compensation TPA and various unbundled managed care program services providers, focusing on reducing costs, enhancing customer service and responding effectively to employee’s needs.

Continue to work with our Workers’ Compensation TPA to identify specialists who will provide exceptional care to our injured employees that we can make available when a referral is needed.

Continue to look for ways in which to be more proactive with claims and reduce overall claim liability.

Continue to look for ways in which to improve the City’s subrogation efforts, including collecting more money owed while entering into respectful and manageable payment or other arrangements.

Continue to evaluate the City’s self-insurance and commercial insurance programs, including looking for ways in which to save money commensurate with the City Council’s risk tolerance.

Work to revise and update the Risk Management Policy.

Coordinate training for staff to go over Workers’ Compensation process, procedures, and forms to ensure all questions are answered and employees understand the injury process.

Risk Management
Budgeted Expenditures, by Expense Type
Materials And Supplies $6,063,118 52.8%
Claims Expense $2,529,615 22.0%
Contractual $2,335,000 20.3%
Personnel Services $551,571 4.8%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $456,125 $480,769 $522,748 $551,571 $28,823 5.5% Materials And Supplies $3,947,555 $4,516,803 $6,210,374 $6,063,118 -$147,256 -2.4% Contractual $2,691,779 $1,029,077 $1,750,000 $2,335,000 $585,000 33.4% Claims Expense $4,590,160 $5,524,640 $2,750,600 $2,529,615 -$220,985 -8.0% Total Expenditures $11,685,619 $11,551,289 $11,233,722 $11,479,304 $245,582 2.2%

11.5M
Budgeted Expenditures Table by Expense Type
Risk Management Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 256 Planning & Development
Vacant (Planning & Development Director)
The mission of the Planning & Development Department is promoting quality development, sustaining the quality of existing neighborhoods, accommodating affordable houses, and ensuring that new development and miscellaneous improvements to properties are constructed in accordance with the highest standards of safety.

What do we do?
Within the Planning & Development service area, the Planning & Development Department provides a variety of services which directly impact living and economic conditions throughout the City, with specific emphasis on building construction and modification, property maintenance, land use and property inspections. * Estimated based on actuals through April 2026
Planning & Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 257 Planning & Development Organizational Chart
Planning & Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 258 Planning & Development
Budgeted Expenditures, by Fund
General Fund $10,666,179 96.28%
Special Revenue Funds $303,566 2.74%
Enterprise Funds $109,050 0.98%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $7,778,600 $8,454,298 $10,214,174 $10,666,179 $452,005 4.4% Special Revenue Funds $155,255 $121,061 $286,767 $303,566 $16,799 5.9% Enterprise Funds $83,248 $89,750 $100,539 $109,050 $8,511 8.5% Total Expenditures $8,017,103 $8,665,109 $10,601,480 $11,078,795 $477,315 4.5%

11.1M
Budgeted Expenditures Table by Fund
Planning & Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 259 Budgeted Expenditures, by Function
Development Services $2,689,725 24.3%
Plan Check $2,229,902 20.1%
Land Use Planning & Zoning $1,848,046 16.7%
Inspection Services $1,547,145 14.0%
Building Inspection $1,302,660 11.8%
Code Compliance $975,580 8.8%
Planning and Development
Administration
$485,737 4.4%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Planning and Development
Administration
$478,040 $547,499 $493,778 $485,737 -$8,041 -1.6%
Code Compliance $739,725 $777,092 $1,023,476 $975,580 -$47,896 -4.7% Building Inspection $961,600 $945,255 $1,222,488 $1,302,660 $80,172 6.6% Plan Check $1,348,876 $1,720,653 $1,987,116 $2,229,902 $242,786 12.2% Development Services $2,165,965 $2,323,775 $2,538,053 $2,689,725 $151,672 6.0% Inspection Services $967,998 $878,436 $1,686,944 $1,547,145 -$139,798 -8.3% Land Use Planning & Zoning $1,354,898 $1,472,399 $1,649,625 $1,848,046 $198,421 12.0% Total Expenditures $8,017,103 $8,665,109 $10,601,480 $11,078,795 $477,315 4.5%

11.1M
Budgeted Expenditures Table by Function
Planning & Development
City of Corona | Fiscal Year 2027 Proposed Budget Page 260 Building Inspection Budget Detail
What do we do?
Building Inspection includes the activities performed by the city's building inspectors. The building inspectors are responsible for providing inspections of all construction activities. The inspectors check for compliance with Title 24, California Code of Regulations; the California Building Standards Code, selected California Health and Safety Laws, the Uniform Housing Code, and the Corona Municipal Code. This section also investigates complaints concerning violations of those regulations, and of illegal and unsafe construction practices. In the event of an emergency or disaster, the inspectors perform safety assessments of structures. Other duties include assisting with plan reviews, permit issuance, answering questions from design professionals, contractors and the public, record keeping, and preparing reports and correspondence for enforcement procedures.

Goals & Objectives
What did we do in Fiscal Year 2026?
Responded to approximately 10,820 building inspection requests associated with new residential, commercial and industrial construction, tenant improvements to existing buildings, single family room additions, and other miscellaneous improvements.

Responded to approximately 18 emergency incidents.

Opened approximately 73 new cases to investigate complaints of unpermitted construction or unsafe building conditions.

What do we plan to do in Fiscal Year 2027?
Continue to enhance mobile inspection software and capabilities.

Continue to provide inspections within one business day.

Continue to respond to a high volume of inspection requests, requests for investigation and emergency incidents.

Service Adjustment Change (Operating Budget)
Description Amount
1 FT Reclassify Building Inspector II Flex to Senior Building Inspector 13,942 Total $ 13,942
Building Inspection Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 261 Building Inspection
Budgeted Expenditures, by Expense Type
Personnel Services $1,185,410 91.0%
Materials And Supplies $114,750 8.8%
Utilities $2,500 0.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $875,354 $841,655 $1,099,115 $1,185,410 $86,295 7.9% Materials And Supplies $83,869 $99,703 $122,373 $114,750 -$7,623 -6.2% Utilities $2,377 $3,897 $1,000 $2,500 $1,500 150.0%
Total Expenditures $961,600 $945,255 $1,222,488 $1,302,660 $80,172 6.6%

1.3M
Budgeted Expenditures Table by Expense Type
Building Inspection Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 262 Code Compliance Budget Detail
What do we do?
Code Compliance is responsible for the enforcement of the city's zoning ordinance on private property, including the inspections of certain health and safety regulations on private property to correct substandard living conditions and enforce the maintenance of property; provides zoning information to the business community and residents through the distribution of city pamphlets; check street vendors to ensure vendors are operating with required permits; implements the City's inoperative vehicle abatement program, and manages a volunteer program which assists in the removal of signs in the public rights-of-way. This division also collaborates with various City departments in the enforcement of various municipal codes.

Goals & Objectives
What did we do in Fiscal Year 2026?
Enforced California health and safety codes, property maintenance violations, and zoning code violations, resulting in 1,970 opened cases and 1,950 closed cases.

Continued to enforce the prohibition of short-term residential rentals in the city.

Removed 8,760 signs in the public rights-of-way and on public property.

Abated 175 vehicles under the City's Abandoned Vehicle Abatement program.

Educated and enforced over 100 unpermitted sidewalk vendors.

What do we plan to do in Fiscal Year 2027?
Retrieve illegal signs that are placed in the City's public right-of-way and on public property per the city ordinance. Onboard and train a volunteer to assist with this task.

Respond to incoming complaints concerning land use and zoning violations, property maintenance violations an d educate the public on the City's regulations adopted by the Corona Municipal Code.

Continue to educate the public on the City's Abandoned Vehicle Abatement program and abate at least 150 vehicles.

Service Adjustment Change (Operating Budget)
Description Amount
Installation of lift gates on two Code Compliance city trucks 12,954 Total $ 12,954
Code Compliance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 263 Code Compliance
Budgeted Expenditures, by Expense Type
Personnel Services $828,219 84.9%
Materials And Supplies $111,618 11.4%
Contractual $30,138 3.1%
Utilities $5,605 0.6%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $669,260 $624,162 $896,135 $828,219 -$67,917 -7.6% Materials And Supplies $61,921 $115,179 $122,134 $111,618 -$10,516 -8.6% Utilities $8,328 $5,335 $5,000 $5,605 $605 12.1%
Contractual $216 $32,416 $207 $30,138 $29,931 14,459.4% Total Expenditures $739,725 $777,092 $1,023,476 $975,580 -$47,896 -4.7% 976K
Budgeted Expenditures Table by Expense Type
Code Compliance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 264 Development Services Budget Detail
What do we do?
The Development Services division works with developers to ensure that proposed commercial, industrial, and residential development projects meet the requirements of the Corona Municipal Code, conform to county, state, and federal guidelines, and regulations, and follow Public Works and Utilities Department standards and design policies.

Additionally, the Development Services section coordinates and administers programs involving intergovernmental agencies, utility companies, and telecommunication companies. This section also collaborates with the Wester Riverside Council of Governments (WRCOG) on the application and collection of the Transportation Uniform Mitigation Fees (TUMF) and administration of TUMF credit and reimbursement agreements.

The Permitting group is a subsection of Development Services to facilitate an effective and efficient plan check and permit application process. The permitting group is also responsible for the Public Works front counter services, which handles a wide variety of in-person, phone, and email inquiries related to the development services requirements and processes, engineering-related questions, the Corona Municipal Code, the Subdivision Map Act, the Utilities Department design policy and standards, and Public Works standard plans and policy requirements.

Goals & Objectives
What did we do in Fiscal Year 2026?
Processed more than 95% of plan checks and permits on-time Assisted more than 3,000 customers at the Development Services counter for various permits, information, application submittals and plan check submittals.

Issued approximately 30 will-serve letters for water, sewer, and electrical utility service.

Issued approximately 1000 permits.

Performed approximately 2,500 plan checks.

What do we plan to do in Fiscal Year 2027?
Develop additional standardized checklists and instructional handouts to provide applicants and engineers with more clarity on the review and permit processes.

Refine the plan check process based on the feedback received from customers.

Improve concierge services and enhance the customer experience.

Continue to collaborate with IT on the Development Services Dashboards to provide useful analytics.

Seek opportunities to use technology in new ways to improve efficiency.

Reduce plan check turnaround times.

Increase our percentage of plan checks and permits processed on-time.

Development Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 265 Development Services
Budgeted Expenditures, by Expense Type
Personnel Services $2,316,511 86.1%
Contractual $200,000 7.4%
Materials And Supplies $171,714 6.4%
Utilities $1,500 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,688,151 $1,887,911 $2,161,989 $2,316,511 $154,522 7.1% Materials And Supplies $191,670 $243,318 $175,564 $171,714 -$3,850 -2.2% Utilities $1,341 $1,319 $500 $1,500 $1,000 200.0%
Contractual $284,804 $191,227 $200,000 $200,000 - -
Total Expenditures $2,165,965 $2,323,775 $2,538,053 $2,689,725 $151,672 6.0%

2.69M
Budgeted Expenditures Table by Expense Type
Development Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 266 Inspection Services Budget Detail
What do we do?
The Inspection Services division provides a broad spectrum of services related to land development and public works activities. These services include inspection of all above-ground (streets, curbs, gutters, sidewalks, ramps compliant with the American with Disabilities Act (ADA), streetlights, traffic signals, pavement striping, etc.)and underground (sewer, water, storm drain, fiber optic, electrical conduits, gas, communications, etc.) improvements with the public right-of-way. This section investigates and enforces grading, haul routes, stockpiling, encroachments within the public right-of-way, and traffic control requirements. Inspection Services also conducts final job walks to ensure that all public improvements conform to City standards prior to authorizing the release of securities.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued to provide a high level of inspection on Land Development and Capital Improvement Projects.

On-boarded additional inspection staff to assist with the workload.

What do we plan to do in Fiscal Year 2027?
Further develop our Public Works Inspection staff through training and certification programs which includes the State Water Resource Control Board's Water Distribution Operator 2 Certification (D2), Qualified SWPPP Practitioner Certification (QSP), and completing the Local Technical Assistance Program (LTAP) Resident Engineers Academy (RE).

Continue to implement process enhancements for streamlining and efficiency of construction inspection for development projects.

Continue to on-board additional staff to meet the staffing goals.

Inspection Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 267 Inspection Services
Budgeted Expenditures, by Expense Type
Personnel Services $1,008,372 65.2%
Contractual $500,000 32.3%
Materials And Supplies $36,273 2.3%
Utilities $2,500 0.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $468,857 $577,421 $960,017 $1,008,372 $48,356 5.0% Materials And Supplies $72,847 $43,814 $24,427 $36,273 $11,846 48.5% Utilities $5,757 $4,696 $2,500 $2,500 - -
Contractual $420,537 $252,505 $700,000 $500,000 -$200,000 -28.6% Total Expenditures $967,998 $878,436 $1,686,944 $1,547,145 -$139,798 -8.3%

1.55M
Budgeted Expenditures Table by Expense Type
Inspection Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 268 Land Use Planning & Zoning Budget Detail
What do we do?
Land Use Planning & Zoning is primarily responsible for the following daily operations: managing the public counter for zoning information, development related permits, and project application submittals; reviewing proposed use permits and development projects for conformity with the City's municipal codes, policies, and General Plan; ensuring that projects comply with the provisions of the California Environmental Quality Act; administering the Development Plan Review and Project/Environmental Review Committee packets; providing staff support for the Zoning Administrator, the Board of Zoning Adjustment, and Planning and Housing Commission; coordinating landscape and certificate of occupancy inspections with the City's landscape consultants; reviewing business licenses for conformity with the Zoning Ordinance; coordinating and distributing plan check development plans to planners; responding to telephone inquiries and electronic mail; and conducting field inspections on newly constructed projects. This division also oversees long-range development plans that include updating the City's General Plan and Housing Element, processing new specific plans, reviewing and processing annexations, monitors and responds to legislative changes, compiles demographic data for the City, prepares future population and housing estimates for the City, coordinates and distributes information provided from the U.S. Census, and implements the City's Historic Preservation Program.

Goals & Objectives
What did we do in Fiscal year 2026?
Completed a comprehensive amendment to the Downtown Revitalization Specific Plan to support the city’s effort in revitalizing and redeveloping the downtown.

Processed applications for land use entitlements for review and approval by the Planning and Housing Commission and City Council.

Completed a new sidewalk vendor ordinance according to state law and assumed the vendor permit process from the Police Department.

Completed an amendment to the City’s Historic Resources Ordinance.

Completed an ordinance establishing the City’s Historic Preservation Board.

Completed an amendment to the City’s ADU Ordinance for compliance with latest state legislation.

Completed research on inclusionary housing for consideration of a preparing an Inclusionary Housing Ordinance.

Entitled an affordable housing project consisting of 25 permanent supportive housing units and 109 affordable housing units.

Assisted approximately 4,500 members of the public at the public counter and via email with issuing land use permits and zoning related questions including but not limited to residential additions, landscaping, architectural changes, and development procedures.

What do we plan to do in Fiscal Year 2027?
Update the City’s Landscape Ordinance to be consistent with the state’s Model Water Efficiency Landscape Ordinance.

Work with the IT Department to update the City’s Historic Resources map and various Specific Plan land use maps.

Amend various sections of the Zoning Code (Title 17 of the Corona Municipal Code), including incorporating warehouse design standards for compliance with State law (Assembly Bill 98), amending allowed uses in the M-4 (Industrial) Zone, and revising allowances for issuance and extension of Special Use Permits (among other revisions).

Work with the City’s consultant (Viatron) and the IT Department to digitize hardcopy Planning files to free storage space and improve efficiency in research of Planning records.

Create a new digital intake process for all Planning applications (permits and projects) in order improve staff efficiency (reduced admin time creating/routing files), reduce paper usage, cost in purchasing stationary (files, labels, etc.), as well as the requirement for storage space for files.

Continue to process land use permits and applications within established timelines.

Inclusionary Housing Ordinance: Evaluate the need for an inclusionary housing ordinance to accommodate a certain number of affordable housing units associated with new residential construction.

Land Use Planning & Zoning Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 269 Service Adjustment Change (Operating Budget)
Description Amount
Federal and State Law Training for Urban Planners 2,500 Total $ 2,500
Land Use Planning & Zoning
Budgeted Expenditures, by Expense Type
Personnel Services $1,337,776 72.4%
Contractual $489,000 26.5%
Materials And Supplies $21,270 1.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $837,999 $923,117 $1,244,855 $1,337,776 $92,921 7.5% Materials And Supplies $22,130 $41,579 $19,770 $21,270 $1,500 7.6% Utilities - $47 - - - -
Contractual $494,769 $507,656 $385,000 $489,000 $104,000 27.0% Total Expenditures $1,354,898 $1,472,399 $1,649,625 $1,848,046 $198,421 12.0%

1.85M
Budgeted Expenditures Table by Expense Type
Land Use Planning & Zoning Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 270 Plan Check Budget Detail
What do we do?
The Plan Check section performs reviews of plans to verify compliance of the California Building, Plumbing, Mechanical, and Electrical Codes, Residential Code, Green Building Code, structural calculations, state disabled access codes and energy requirements. The Plan Check section oversees the City's third-party plan check contracts, is responsible for coordinating the routing of plans throughout the City, collects fees, issues permits, provides technical support for the professional community and inspectors, participates in the City's Development Plan Review process, provides technical assistance at the counter, and provides over-the-counter plan check services. The staff prepares correspondence, builder's advisories, and researches and generates construction standards for public use. The staff also responds to a high volume of correspondence and permit requests electronically via the use of online permit and plan check software and was responsible for ensuring developers could stay active during the COVID-19 pandemic and subsequent City Hall shutdown.

Goals & Objectives
What did we do in Fiscal Year 2026?
Assisted approximately 7,000 customers at the public counter for various permits, information, application submittals and plan check submittals; and a high volume of electronic mail customer requests.

Issued approximately 4,000 building permits with approximately 95 permits devoted to new residential, commercial and industrial construction.

Completed 99% of Building plan reviews on time.

Participated in various programs to assist the development community and local businesses, including Team Corona and Development Project Reviews.

Initiated development of AI plan review software. Began the build-out and testing phase of plan prescreen.

Developed new reporting tools for better tracking performance.

Updated customer surveys to better collect public feedback.

What do we plan to do in Fiscal Year 2027?
Work collaboratively with Information Technology to refine the use of Project Dox as more customers continue to use the city’s electronic plan check submittal program.

Continue to work with AI software provider to build out the plan review component.

Develop an AI chatbot that will assist the public with permitting and submittal requirement questions.

Complete Department lobby refresh.

Plan Check Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 271 Plan Check
Budgeted Expenditures, by Expense Type
Personnel Services $1,304,437 58.5%
Contractual $900,000 40.4%
Materials And Supplies $25,465 1.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $703,673 $779,873 $1,210,826 $1,304,437 $93,611 7.7% Materials And Supplies $33,406 $23,985 $25,690 $25,465 -$225 -0.9% Utilities $562 $140 $600 - -$600 -100.0%
Contractual $611,235 $916,655 $750,000 $900,000 $150,000 20.0% Total Expenditures $1,348,876 $1,720,653 $1,987,116 $2,229,902 $242,786 12.2%

2.23M
Budgeted Expenditures Table by Expense Type
Plan Check Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 272 Planning & Development Administration Budget Detail
What do we do?
The Planning & Development Administration is responsible for managing the Planning & Housing Commission agenda, the scheduling and preparation of City Council agenda reports, the postings for public hearings, the processing of budget-related requests and the payment of department invoices, the receiving of phone calls to the department, the coordination with other departments on the preparation of resolutions, ordinances, and the processing of environmental postings, manages the preparation of the department's fiscal year budget, manages the recruitment process for new positions, and manages the efficiency of the department's office equipment. The department director also provides direction and leadership to the department's division managers, ensures staff complete mandatory safety training, evaluates the overall operation of the department for efficiency, and assists the City Manager's Office with City Council inquiries related to Planning & Development.

Goals & Objectives
What did we do in Fiscal Year 2026?
Recruited employees in all divisions to support service levels.

Managed Planning & Housing Commission agendas and meetings.

Organized and processed requests for City Council agendas.

Responded to a high volume of phone calls for all divisions within the same day (calls for inspections and general information).

What do we plan to do in Fiscal Year 2027?
Manage Planning & Housing Commission agendas and meetings.

Organize and process requests for City Council agendas.

Respond to daily inquiries within one day.

Service Adjustment Change (Operating Budget)
Description Amount
Conference, Training, and Travel - Planning & Development Director, Commissioners & Board 1,125 Total $ 1,125
Planning & Development Admin Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 273 Planning & Development Administration
Budgeted Expenditures, by Expense Type
Personnel Services $451,402 92.9%
Materials And Supplies $34,335 7.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $432,974 $454,639 $459,593 $451,402 -$8,191 -1.8% Materials And Supplies $44,222 $92,406 $34,185 $34,335 $150 0.4% Utilities $562 $454 - - - -
Contractual $282 - - - - -
Total Expenditures $478,040 $547,499 $493,778 $485,737 -$8,041 -1.6% 486K
Budgeted Expenditures Table by Expense Type
Planning & Development Admin Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 274 Police
Robert Newman (Chief of Police)
The mission of the Corona Police Department is to achieve excellence in policing. We work to ensure the safety and security of the public through strong community partnerships and investment in our people.

What do we do?
Within the Public Safety and Emergency Response service area, the Police Department provides various services that ensure a safe and a high quality of life in our City. The Police Department also maintains the City's animal shelter. The vision of the Police Department, "To Achieve Excellence in Policing," will be accomplished through its mission to ensure the safety and security of the public through strong community partnerships, safeguarding the Constitutional Rights of all, exemplifying the highest professional standards, and investing in our people.

Police
City of Corona | Fiscal Year 2027 Proposed Budget Page 275 Police Organizational Chart
Police
City of Corona | Fiscal Year 2027 Proposed Budget Page 276 Police
Budgeted Expenditures, by Fund
General Fund $67,765,633 99.50%
Special Revenue Funds $338,879 0.50%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $54,268,169 $58,405,218 $65,251,515 $67,765,633 $2,514,119 3.9% Special Revenue Funds $494,950 $451,789 $373,449 $338,879 -$34,570 -9.3% Total Expenditures $54,763,119 $58,857,007 $65,624,964 $68,104,513 $2,479,549 3.8% Budgeted Expenditures, by Function
Police Patrol Bureau $31,324,244 46.0%
Investigations Bureau $11,691,706 17.2%
Special Enforcement Bureau $7,086,320 10.4%
Police Administration $7,045,232 10.3%
Dispatch Services $5,391,135 7.9%
Animal Services & Enforcement $1,995,836 2.9%
Police HOPE Team $1,931,074 2.8%
Records $1,638,966 2.4%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Police Administration $6,350,014 $6,520,117 $7,656,521 $7,045,232 -$611,289 -8.0%

68.1M
Budgeted Expenditures Table by Fund

68.1M
Budgeted Expenditures Table by Function
Police
City of Corona | Fiscal Year 2027 Proposed Budget Page 277 Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Police HOPE Team $998,082 $1,554,145 $1,666,002 $1,931,074 $265,072 15.9% Police Patrol Bureau $27,317,774 $29,465,883 $29,704,024 $31,324,244 $1,620,220 5.5% Special Enforcement Bureau $5,445,060 $5,940,330 $8,526,503 $7,086,320 -$1,440,182 -16.9% Animal Services &
Enforcement
$1,411,898 $1,643,581 $1,872,566 $1,995,836 $123,270 6.6% Dispatch Services $4,350,122 $4,245,539 $5,356,116 $5,391,135 $35,019 0.7% Investigations Bureau $7,907,470 $8,439,656 $9,658,459 $11,691,706 $2,033,247 21.1% Records $982,699 $1,047,756 $1,184,774 $1,638,966 $454,192 38.3% Total Expenditures $54,763,119 $58,857,007 $65,624,964 $68,104,513 $2,479,549 3.8% Police
City of Corona | Fiscal Year 2027 Proposed Budget Page 278 Police Administration Budget Detail
What do we do?
The Chief of Police, along with the Police Captains, Lieutenants, and Professional Staff Managers, are responsible for overseeing the department's policies and procedures, temporary holding facility, animal services, budget, grants, and property and evidence management, providing internal and external communication regarding departmental matters and events and directing the goals and mission of the department. The Chief of Police and the Command Staff will direct the department to pursue excellence in policing through quality customer service, reduction of crime, the efficiency of systems and service, and excellence through training. Additionally, they set the leadership and performance standards that ensure all department employees earn the trust of our community every day by carrying out our mission with Integrity, Respect, Inclusion, Teamwork, and Innovation.

The Personnel and Training Unit recruits, tests, and conducts background checks on all prospective department employees. Additionally, this unit is responsible for coordinating and managing police cadets, explorers, volunteer programs, special community events, and special project coordination. Other duties include coordinating all statemandated training and training records management, community outreach, crime prevention, and the department shooting range and training facility. The unit also oversees the Clergy Program, the Volunteer Program, and the Corona Police Community Partnership.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued phase 2 of the build-out of the advanced officer training facility at the PD Training area. Three Connex boxes were added to enhance officer training in building searches, active shooter, and other similar training opportunities.

Continued CPD ongoing recruitment efforts, almost obtaining full staffing for professional and sworn staffing.

Remained proactive in grant opportunities and other potential sources of revenue, bringing in $1.4 million in grant funding.

What do we plan to do in Fiscal Year 2027?
Continue to recruit the best talent to fill sworn and professional staffing needs.

Identify additional training options for our trainers so staff can be trained more frequently than just quarterly, including professional staff.

Identify more training opportunities at our training classrooms, range, and training facility and utilize our experts to teach these programs.

Continue to find grant opportunities to fund new AI-related technology programs, as well as further opportunities to continue funding staff wellness programs.

Police Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 279 Police Administration
Budgeted Expenditures, by Expense Type
Personnel Services $5,661,939 80.4%
Contractual $794,576 11.3%
Materials And Supplies $481,365 6.8%
Utilities $107,352 1.5%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $4,949,805 $5,189,609 $6,243,311 $5,661,939 -$581,372 -9.3% Materials And Supplies $387,851 $417,094 $471,838 $481,365 $9,527 2.0% Utilities $97,159 $97,500 $147,354 $107,352 -$40,002 -27.1% Contractual $915,199 $815,914 $794,018 $794,576 $558 0.1% Total Expenditures $6,350,014 $6,520,117 $7,656,521 $7,045,232 -$611,289 -8.0%

7.05M
Budgeted Expenditures Table by Expense Type
Police Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 280 Police HOPE Team Budget Detail
What do we do?
The Homeless Outreach and Psychiatric Evaluation, or HOPE Team, is a four-person team whose primary duties are to be the first responders and primary contact on calls-for-service involving the homeless and the mentally ill. The team also proactively seeks out and contacts people who are homeless and who need services. The team utilizes a balance of support resources and enforcement to ensure a good quality of life for our community as well as a better quality-oflife for the homeless individuals themselves. To enhance the HOPE Team mission, the City has contracted with City Net to reach out to those experiencing homelessness. The City Net group works with the HOPE Team and provides case management for those ready to receive services. City Net can direct people to the right kind of services and help them navigate through various social service processes.

Goals & Objectives
What did we do in Fiscal Year 2026?
An additional officer was assigned to the HOPE Team, specifically paired with a CBAT Clinician.

Targeted enforcement to address quality of life issues was successful in producing success stories of getting some community members services they needed, while some of the success is due to increased arrests.

What do we plan to do in Fiscal Year 2027?
With a minimal impact on the overtime budget, conduct six targeted enforcement operations of reported homeless camp and clean them up using contact services.

Prioritize individuals and addresses that generate a substantial amount of calls regarding mental health issues to assist the community member with resources, reduce strain on public safety services, and facilitate long-term solutions.

Police HOPE Team Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 281 Police HOPE Team
Budgeted Expenditures, by Expense Type
Personnel Services $1,593,463 82.5%
Contractual $200,000 10.4%
Materials And Supplies $137,611 7.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $978,606 $1,322,245 $1,472,139 $1,593,463 $121,324 8.2% Materials And Supplies $19,327 $231,900 $193,863 $137,611 -$56,252 -29.0% Contractual $150 - - $200,000 $200,000 -
Total Expenditures $998,082 $1,554,145 $1,666,002 $1,931,074 $265,072 15.9%

1.93M
Budgeted Expenditures Table by Expense Type
Police HOPE Team Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 282 Police Patrol Bureau Budget Detail
What do we do?
The Patrol Bureau is the largest unit in the organization and is responsible for providing services by uniformed personnel. As the primary first responders, Patrol personnel handle calls for service and provide immediate assistance to the community. The City is divided into four geographic areas, each consisting of a designated deployment zone.

Each zone is managed by a Lieutenant and staffed by officers assigned to that area. This structure enhances accessibility, strengthens community engagement, and fosters collaborative problem-solving between residents and law enforcement.

Patrol personnel actively participate in several community-based programs. Through the Adopt-A-School Program, officers maintain a visible presence at local elementary and middle schools to strengthen relationships with students and staff. Officers also support the Run with a Cop (Anti-Childhood Obesity Program), a partnership with the 100-Mile Club and the Corona-Norco Unified School District, which promotes health and physical activity among youth.

Additionally, officers engage with the public through Coffee with a Cop, an initiative designed to build trust and strengthen relationships between law enforcement and the community.

Units within the Patrol Bureau include:

The Unmanned Aircraft Systems (UAS) Program enhances officer and public safety through the effective use of drone technology. UAS provides real-time situational awareness, allowing officers to make more informed decisions and deploy resources efficiently when responding to incidents.

The jail lieutenant and jail supervisor oversee the operation, maintenance, and security of the City jail. They manage jailers who are responsible for processing arrestees, conducting searches, inventorying property, verifying identities, and completing required documentation. Jailers also fingerprint and photograph inmates, collect DNA as required by law, and transport inmates between field locations, the City jail, and other detention facilities.

Community Service Officers (CSOs) support sworn personnel by assisting with report writing and handling a variety of non-enforcement duties. They also respond to non-injury traffic collisions and provide general public assistance and safety information.

The Field Training Officer (FTO) Program provides structured, in-field training for newly hired and lateral officers.

Officers must successfully complete the program by demonstrating the ability to perform independently and competently in accordance with standards set by the California Commission on Peace Officer Standards and Training.

The Honor Guard Unit performs ceremonial functions at funerals for active and retired personnel, including Line of Duty Deaths, as well as at retirement ceremonies, awards events, parades, and other community functions.

The Mounted Unit provides specialized support to Patrol and other divisions. Comprised of trained, equestriancertified officers, the unit is utilized for patrol operations, search and rescue, transient enforcement, and public events, while also participating in ceremonies and parades throughout the year.

The Facility Dog Program incorporates an Assistance Dogs International-certified facility dog, “Raider,” to support community engagement and trauma-informed response efforts. Raider assists individuals impacted by critical incidents, supports witnesses during court proceedings, and participates in community outreach events.

The Mobile Field Force Team consists of sworn personnel trained to maintain order, protect civil rights, and ensure public safety during demonstrations, large-scale events, civil unrest, and emergency situations. The team is also deployable for facility protection, disaster response, and mutual aid operations.

Police Patrol Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 283 Goals & Objectives
What did we do in Fiscal Year 2026?
Corona Solutions software is utilized to ensure proper staffing levels to improve service. This is an ongoing effort.

The majority of the city is covered by our Drone First Responder (DFR) program. Staffing includes a full-time Police Officer and Community Service Officer. The (DFR) program has significantly reduced overall response times and increased officer safety for in-progress crimes.

Traffic officers have reduced traffic collisions by committing to traffic education and enforcement programs aimed to increase public safety.

Patrol is committed to directed enforcement and high-visibility patrol operations to enhance quality of life issues for all community members. This is an ongoing effort.

Always seeking opportunities in increase officer(s) ability to work directly/in-directly with specialized teams. This is an ongoing effort.

Adopted a robust wellness and fitness assessment program aimed at improving overall health and wellness.

What do we plan to do in Fiscal Year 2027?
Continue utilizing staffing data from calls for service information to improve patrol scheduling and service.

Evaluate patrol programs that would enhance the quality of life for business and community members through enforcement operations.

Evaluate response policy and practices to increase officer availability time.

Revise and develop a Lateral Transitional Training Program.

Evaluate the need to upgrade the jail control center maintenance software.

Police Patrol Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 284 Police Patrol Bureau
Budgeted Expenditures, by Expense Type
Personnel Services $26,668,498 85.1%
Materials And Supplies $4,569,158 14.6%
Contractual $86,588 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $116,568 - - - - -
Personnel Services $22,399,359 $24,820,725 $24,956,709 $26,668,498 $1,711,789 6.9% Materials And Supplies $4,608,416 $4,497,594 $4,645,265 $4,569,158 -$76,107 -1.6% Utilities $1,243 $1,053 - - - -
Contractual $192,188 $146,511 $102,050 $86,588 -$15,462 -15.2% Total Expenditures $27,317,774 $29,465,883 $29,704,024 $31,324,244 $1,620,220 5.5%

31.3M
Budgeted Expenditures Table by Expense Type
Police Patrol Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 285 Special Enforcement Bureau Budget Detail
What do we do?
The Special Enforcement Bureau is responsible for other operations of the Police Department. Units included in the Special Enforcement Bureau:

The Traffic Unit is responsible for traffic collision investigations, collision prevention and educational programs, vehicle code enforcement, traffic flow regulations, review of City development plans related to public safety concerns and traffic issues, commercial vehicle enforcement, parking enforcement, tow rotation regulations and oversight, tow rotation company inspections, and special event permits. Additionally, the Traffic Unit participates in the “Drive-4-Life” teen driver safety program. This program is designed for young drivers who have a license or are about to get one in an effort to promote traffic safety on roadways and prevent fatal traffic collisions.

The K-9 Unit provides resources and support to patrol and other police divisions as requested. The K-9 unit offers a much safer and more effective means of conducting building searches, apprehending fleeing criminals, tracking lost people and suspects, narcotics and evidence search, and scene control.

The Post-Release Accountability and Compliance Team, or PACT, is a multi-jurisdictional team that consists of various law enforcement agencies and county probation officers. The goal of the PACT team is to focus on “high-risk” or “atlarge” Post Release Community Supervision (PRCS) offenders that pose the most risk to public safety.

The Special Response Team consists of sworn personnel who are utilized when situations require staffing multiplication or specially trained officers for maximum effectiveness in the protection and safety of the community.

Such incidents may include, but are not limited to, hostage situations, barricaded suspects, homicidal/suicidal individuals, and high-risk warrant services.

The Flex Team is a proactive unit that focuses on directed enforcement to address crime trends and quality of life issues. As its name states, the team is flexible and able to work varying hours and days, depending on the needs of the department and the safety of the community.

Goals & Objectives
What did we do in Fiscal Year 2026?
Two grants were awarded to the Traffic Unit to combat intoxicated driving and dangerous driving behaviors.

The California Department of Justice granted us funding to add an officer to the FLEX Team for tobacco education and enforcement.

The Traffic Unit participated in numerous education events and enhanced their patrols to combat unsafe driving.

One officer was selected, graduated from Canine School and has been deployed in the field.

What do we plan to do in Fiscal Year 2027?
Expand the business, community, and public agency partnership with the Real Tine Information Center.

Provide recommended amendments to the Corona Municipal Code regarding E-Bike use to the City Council.

Host a quarterly E-Bike Safety Course.

Conduct a pilot program, using motorcycle officers to conduct targeted enforcement on High Enforcement Zones (HEZ) to reduce injury traffic collisions and lower crime in the HEZs.

Special Enforcement Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 286 Special Enforcement Bureau
Budgeted Expenditures, by Expense Type
Personnel Services $6,631,731 93.6%
Materials And Supplies $373,039 5.3%
Contractual $81,550 1.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $93,240 $27,323 - - - -
Personnel Services $4,833,470 $5,452,569 $7,993,223 $6,631,731 -$1,361,491 -17.0% Materials And Supplies $461,888 $410,470 $456,730 $373,039 -$83,691 -18.3% Contractual $56,462 $49,969 $76,550 $81,550 $5,000 6.5% Total Expenditures $5,445,060 $5,940,330 $8,526,503 $7,086,320 -$1,440,182 -16.9%

7.09M
Budgeted Expenditures Table by Expense Type
Special Enforcement Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 287 Animal Services and Enforcement Budget Detail
What do we do?
The Animal Services and Enforcement Unit (AS&E) is responsible for enforcing City and state regulations pertaining to animal welfare. The Unit enforces licensing requirements for the control of rabies. Additionally, AS&E provides the public with animal-related information and instructions for the management and overpopulation of unwanted animals and the care and treatment of pets. The Unit is also responsible for the adoption of shelter pets into new homes. In addition, they administer the Trap, Neuter, and Release Program in locations that release unadoptable, healthy cats back into the community.

Goals & Objectives
What did we do in Fiscal Year 2026?
Seeking to add an Animal Care Technician, providing growth opportunities for professional staff.

Contracted with a vendor to provide Veterinary Services.

Received two new grant opportunities to offset costs associated with pet fosters and food.

What do we plan to do in Fiscal Year 2027?
Find more training opportunities for ACO and ACTs to ensure our staff is highly trained in alliance with Cal Animals and best practices.

Reach out to more rescues to partner with to ensure animals do not reside in the shelter for extended periods of time.

Replace outdated equipment at the shelter to ensure safe practices are continued.

Work with the City maintenance team to find a vendor and install a smoke and fire detection system in the shelter building.

Animal Services and Enforcement Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 288 Animal Services and Enforcement
Budgeted Expenditures, by Expense Type
Personnel Services $1,435,228 71.9%
Contractual $346,500 17.4%
Materials And Supplies $214,108 10.7%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $965,546 $1,124,495 $1,337,505 $1,435,228 $97,723 7.3% Materials And Supplies $179,165 $203,159 $185,061 $214,108 $29,047 15.7% Contractual $267,187 $315,927 $350,000 $346,500 -$3,500 -1.0% Total Expenditures $1,411,898 $1,643,581 $1,872,566 $1,995,836 $123,270 6.6% 2M
Budgeted Expenditures Table by Expense Type
Animal Services and Enforcement Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 289 Dispatch Budget Detail
What do we do?
The Dispatch Center is responsible for managing all emergency and non-emergency calls for service within the City of Corona. Operating 24 hours a day, 7 days a week, dispatchers answer incoming calls, assess the nature and urgency of each situation, and coordinate the appropriate response. This includes dispatching police and animal services personnel to incidents throughout the city. In addition to public safety responsibilities, the center also handles afterhours service requests for various other city departments, ensuring continuity of operations and city services outside of regular business hours. The Dispatch Center plays a central role in facilitating timely communication and response between the public and city resources.

Goals & Objectives
What did we do in Fiscal Year 2026?
Fully implemented an AI platform that reviews and grades911 calls and radio traffic for quality assurance and training purposes.

Explored technology that consolidates multiple dispatcher applications into a single interface.

What do we plan to do in Fiscal Year 2027?
Find funding to implement an AI platform to assist dispatch in answering non-emergency phone calls.

Deploy the GovWorks Hire module to streamline hiring new dispatchers. The program evaluates candidates on key skills relevant to 911 dispatching.

Identify a current Dispatch Supervisor to fill the role of Administrative Dispatch Supervisor. This position would assist the Communications Manager with special projects, radios, training, and other administrative tasks. The role could potentially fill a future Communications Manager vacancy depending on their performance levels.

Service Adjustment Change (Operating Budget)
Description Amount
Handy Talkies Radios Smart Features Upgrade 62,042
Total $ 62,042
Dispatch Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 290 Dispatch
Budgeted Expenditures, by Expense Type
Personnel Services $4,430,417 82.2%
Materials And Supplies $623,459 11.6%
Contractual $337,258 6.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $3,800,860 $3,589,382 $4,769,406 $4,430,417 -$338,988 -7.1% Materials And Supplies $296,258 $282,976 $309,994 $623,459 $313,465 101.1% Utilities - $6,143 - - - -
Contractual $43,483 $367,038 $276,716 $337,258 $60,542 21.9% Undefined Expenses $209,522 - - - - -
Total Expenditures $4,350,122 $4,245,539 $5,356,116 $5,391,135 $35,019 0.7%

5.39M
Budgeted Expenditures Table by Expense Type
Dispatch Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 291 Investigations Bureau Budget Detail
What do we do?
The Investigations Bureau is responsible for investigating major crimes and criminal acts occurring within the city and filing criminal cases with the District Attorney’s Office. Bureau members investigate all crimes not solved by patrol officers’ initial investigations and assists patrol officers in more complex investigations. The Professional Standards Unit (PSU) is responsible for maintaining the integrity and professionalism of the Police Department and its employees by conducting fair and impartial investigations of complaints received from the public. PSU also ensures that department policy and procedures are in compliance with state laws and the California Police Officers Standard and Training (POST).

Units included in the Investigation Bureau are:

The Crimes Against Persons Unit oversees crimes against people. These crimes include, but are not limited to, homicides, robberies, domestic violence, sex crimes, crimes against children, assaults, missing persons, and runaway cases. This unit also maintains Project Kids, a regionally based child abuse center. The center provides a child/familyfriendly, single site for comprehensive and multidisciplinary team response to the investigation and follow-up processes involved in child abuse cases.

The Crimes Against Property Unit oversees crimes dealing directly with property. These crimes include, but are not limited to, residential, commercial and vehicle burglaries, arson, fraud, vehicle theft, and computer-related crimes. This unit also manages the FLOCK automated license plate reader camera system.

The Vice, Narcotics, and Intelligence Unit, or VNI, is responsible for identifying and apprehending persons engaged in the illegal possession, manufacturing, sales, and use of narcotics and dangerous drugs. VNI also gathers intelligence and enforces laws regarding prostitution and illegal massage establishments. VNI members also investigate overdose death cases related to fentanyl. Additionally, VNI makes itself available to handle specific problem areas brought to its attention by Zone Commanders.

The Youth and Family Services Unit is comprised of various programs, such as the Youth Diversion Team Program, which provides intervention services to first-time juvenile offenders and at-risk youth. The School Resource Officer (SRO) Program, created through a partnership with the Corona Norco Unified School District (CNUSD), provides four full-time police officers on high school campuses to prevent and deter crime and provide technical and educational assistance to staff and students. The Family Services Division Sergeant also serves as the Corona Police Department Hate Crime Coordinator. As the coordinator, the Sergeant establishes relationships with formal community-based organizations and leaders and ensures proper documentation, investigation, and data collection of incidents involving hate crimes.

Bureau members participate in State and Federal Task Forces such as the Regional Computer Forensic Lab (RCFL) and the Federal Bureau of Investigation (Riverside) Joint Terrorism Task Force (JTTF).

Crime and Intelligence Analysts collect and analyze statistical data and other information regarding crime reported in the city. The analysts create reports with this data that are used to plan Police Department activities and resource allocation.

The Forensic Unit provides latent fingerprint identification, DNA collection, photography, collection, analyzation, and documentation of evidence at crime scenes, and assists with video discovery and redaction for the District Attorney’s Office.

The Subpoena and Discovery Section receives and serves all the traffic and criminal subpoenas to police personnel and provides all items of evidence discovery to the District Attorney’s Office.

The Professional Standards Unit is an internal administrative unit responsible for investigating complaints received from the public concerning police personnel performance, demeanor, and behavior; and internal investigations concerning violations of department policy and criminal law. This unit also develops department policy and procedures.

Investigations Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 292 Goals & Objectives
What did we do in Fiscal Year 2026?
Successfully implemented a new permit approval process that streamlined massage parlor, firearms/ammo, and special event requests.

Merged the Drone as a First Responder program into the Real Time Information Center and temporarily moved both under the newly created Special Enforcement Division.

The Community Relations Unit Coordinated over 30 public events and Compete with a Cop events.

The Vice/Narcotics Team Conducted 15 local operations for alcohol sales compliance.

ISD placed an officer on the SoCal High Intensity Drug Trafficking Area (HIDTA) Task Force The Family Services Team handled approximately 500 calls for service at CNUSD schools.

What do we plan to do in Fiscal Year 2027?
Add a Detective to the Riverside Auto theft Interdiction Detail (RAID) task force.

Evaluate placing a detective on the regional Crimes Against Children Task Force.

Expand the Business Liaison Program by holding meetings and creating media messages for better business outreach.

Service Adjustment Change (Operating Budget)
Description Amount
1 FT Community Services Officer 96,424
Total $ 96,424
Investigations Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 293 Investigations Bureau
Budgeted Expenditures, by Expense Type
Personnel Services $10,971,632 93.8%
Materials And Supplies $557,444 4.8%
Contractual $161,230 1.4%
Utilities $1,400 0.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $7,236,424 $7,786,571 $8,892,661 $10,971,632 $2,078,971 23.4% Materials And Supplies $455,647 $537,515 $588,418 $557,444 -$30,974 -5.3% Utilities $751 $646 $1,400 $1,400 - -
Contractual $214,648 $114,925 $175,980 $161,230 -$14,750 -8.4% Total Expenditures $7,907,470 $8,439,656 $9,658,459 $11,691,706 $2,033,247 21.1%

11.7M
Budgeted Expenditures Table by Expense Type
Investigations Bureau Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 294 Records Budget Detail
What do we do?
The Records Bureau provides the first-level contact for all Police Department business inquiries. It is the primary service provider for public inquiries, vehicle and report releases, various permits, other front counter customer services, processing reports, arrest complaints, court dispositions, citations, and any related documentation. The Records Bureau inputs data to collect and analyze statistical information related to state and federal reporting requirements. In addition, the Records Bureau tracks and responds to all civil and criminal subpoenas and processes requests for the public disclosure of records.

Property & Evidence is responsible for receiving, recording, storing, and maintaining evidence collected from crime scene incidents. Property & Evidence Technicians maintain the chain of custody of evidence and will facilitate the transfer of these items to other agencies, labs, or return to the owner.

Goals & Objectives
What did we do in Fiscal Year 2026?
Provided additional training opportunities to develop records staff.

Expanded the Records Supervisor Office.

Identified minor equipment needs of Records and Property sections to stay abreast of best practices, functionality and eliminate redundancy.

What do we plan to do in Fiscal Year 2027?
Continue to identify additional training opportunities to develop records staff.

Continue to identify minor equipment needs for Records and Property & Evidence sections to stay abreast of best practices, functionality and eliminate redundancy.

Replace the older model walk-in cooler in the Property & Evidence storage room.

Remove/seal the extra, unused door in the hallway to Property & Evidence to better utilize space in the Property & Evidence room.

Records Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 295 Records
Budgeted Expenditures, by Expense Type
Personnel Services $1,579,175 96.4%
Materials And Supplies $49,341 3.0%
Contractual $10,450 0.6%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $953,498 $1,012,504 $1,125,715 $1,579,175 $453,459 40.3% Materials And Supplies $28,171 $34,509 $52,388 $49,341 -$3,047 -5.8% Contractual $1,030 $744 $6,670 $10,450 $3,780 56.7%
Total Expenditures $982,699 $1,047,756 $1,184,774 $1,638,966 $454,192 38.3%

1.64M
Budgeted Expenditures Table by Expense Type
Records Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 296 Public Works
Savat Khamphou (Public Works Director)
The mission of the Public Works Department is to provide efficient and cost-effective services through traffic management, capital improvement, street maintenance, fleet services, and environmental compliance. The department strives to serve Corona citizens and customers in a helpful, courteous, and responsive manner.

What do we do?
The Public Works Department is dedicated to providing well-planned, attractive, and safe public facilities, services, and improvements to the Corona community. The department serves the community by developing, constructing, and maintaining the public infrastructure, which includes streets, sidewalks, storm drains, and traffic signals. More specifically, the department implements the City's Capital Improvement Program to deliver projects, operates the traffic management center to oversee city traffic, provides street maintenance services for cleanliness and safety, and maintains the City's fleet while ensuring environmental and regulatory compliance. The Public Works Department remains committed to providing these services efficiently and cost-effectively to enhance the quality of life for Corona's residents, businesses and visitors.

Public Works
City of Corona | Fiscal Year 2027 Proposed Budget Page 297 Public Works
City of Corona | Fiscal Year 2027 Proposed Budget Page 298 Public Works Organizational Chart
Public Works
City of Corona | Fiscal Year 2027 Proposed Budget Page 299 Public Works
Budgeted Expenditures, by Fund
General Fund $6,853,955 26.63%
Internal Service Funds $6,598,196 25.63%
Enterprise Funds $5,521,784 21.45%
Special Revenue Funds $5,195,330 20.18%
Capital Projects Funds $1,570,714 6.10%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
General Fund $4,481,445 $5,288,820 $6,381,058 $6,853,955 $472,897 7.4% Special Revenue Funds $4,564,686 $4,770,758 $4,988,562 $5,195,330 $206,768 4.1% Capital Projects Funds $975,796 $1,003,880 $1,280,643 $1,570,714 $290,070 22.7% Enterprise Funds $4,595,758 $4,564,142 $4,931,545 $5,521,784 $590,239 12.0% Internal Service Funds $6,417,469 $7,294,857 $5,973,906 $6,598,196 $624,290 10.5% Total Expenditures $21,035,153 $22,922,456 $23,555,715 $25,739,979 $2,184,264 9.3%

25.7M
Budgeted Expenditures Table by Fund
Public Works
City of Corona | Fiscal Year 2027 Proposed Budget Page 300 Budgeted Expenditures, by Function
City Fleet Maintenance $6,598,196 25.6%
Street/Drainage/Sidewalk
Maintenance
$4,489,527 17.4%
Transit $3,902,473 15.2%
Capital Improvements $3,734,007 14.5%
Signal Operations $2,178,129 8.5%
Traffic Engineering $1,567,283 6.1%
Streetlighting - Districts $1,554,340 6.0%
Drainage Quality / NPDES $932,657 3.6%
Public Works Administration $748,024 2.9%
Public Transport/Emission Redu $31,200 0.1%
Drainage Maintenance $4,142 0.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Public Works Administration $715,638 $780,613 $624,453 $748,024 $123,571 19.8% Traffic Engineering $1,169,449 $1,327,984 $1,419,981 $1,567,283 $147,302 10.4% Signal Operations $2,151,719 $2,146,271 $2,025,686 $2,178,129 $152,443 7.5% Transit $3,341,682 $3,759,682 $3,664,449 $3,902,473 $238,025 6.5% Capital Improvements $1,978,010 $2,048,802 $3,461,578 $3,734,007 $272,429 7.9% Drainage Maintenance $3,596 $3,801 $3,869 $4,142 $273 7.1% Street/Drainage/Sidewalk
Maintenance
$3,098,348 $3,255,155 $3,972,358 $4,489,527 $517,169 13.0% Public Transport/Emission
Redu
$21,701 $21,560 $31,200 $31,200 - -
Streetlighting - Districts $1,432,737 $1,514,397 $1,488,025 $1,554,340 $66,315 4.5% Drainage Quality / NPDES $704,804 $769,335 $890,211 $932,657 $42,446 4.8% City Fleet Maintenance $6,417,469 $7,294,857 $5,973,906 $6,598,196 $624,290 10.5% Total Expenditures $21,035,153 $22,922,456 $23,555,715 $25,739,979 $2,184,264 9.3%

25.7M
Budgeted Expenditures Table by Function
Public Works
City of Corona | Fiscal Year 2027 Proposed Budget Page 301 Public Works Administration Budget Detail
What do we do?
The Public Works Administration provides leadership, management, and administrative support for the daily operations of the Public Works Department. This section is responsible for departmental budgeting, personnel management, contract administration, special projects, document management, and coordination with other City departments. Public Works Administration delivers customer service to both internal and external stakeholders and provides administrative and technical support to all divisions within the department.

Goals & Objectives
What did we do in Fiscal Year 2026?
Successfully managed department recruitment efforts and the selection of replacement staff.

Maintained appropriate levels of customer service through effective staffing.

Coordinated the development, implementation, and monitoring of the department’s annual operating and capital budgets.

Assisted the divisions in securing competitive grant funding to support capital improvement projects and reduce reliance on local funding sources.

What do we plan to do in Fiscal Year 2027?
Continue to evaluate and improve recruitment, training, and leadership development efforts.

Assist the divisions to pursue additional grant funding opportunities to support Capital Improvement Projects.

Monitor revenues and expenditures and evaluate alternative funding sources.

Assist with the development and implement a succession plan to strengthen in-house expertise and ensure continuity in critical staffing roles.

Public Works Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 302 Public Works Administration
Budgeted Expenditures, by Expense Type
Personnel Services $641,576 85.8%
Materials And Supplies $104,148 13.9%
Utilities $2,300 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $453,820 $508,655 $564,329 $641,576 $77,247 13.7% Materials And Supplies $255,778 $269,677 $58,624 $104,148 $45,524 77.7% Utilities $2,641 $2,281 $1,500 $2,300 $800 53.3%
Contractual $3,400 - - - - -
Total Expenditures $715,638 $780,613 $624,453 $748,024 $123,571 19.8% 748K
Budgeted Expenditures Table by Expense Type
Public Works Administration Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 303 Public Transport/Emission Reduction Budget Detail
What do we do?
This section manages the AB2766 Subvention Fund program to promote the reduction of motor vehicle emissions.

Staff currently utilizes the funds for the following programs: bus pass subsidy and membership dues for Western Riverside County Clean Cities Coalition.

Goals & Objectives
What did we do in Fiscal Year 2026?
Continued participation in the Western Riverside County Clean Cities Coalition.

Submitted the annual AB2766 Trip Reduction Report to AQMD for FY 24/25.

What do we plan to do in Fiscal Year 2027?
Continue the bus pass subsidy program.

Implement a reduced fare of $1.00 (discounted from $1.75) for the general public on the Corona Cruiser.

Continue participation in Western Riverside County Clean Cities Coalition.

Pursue additional projects that contribute to the reduction of motor vehicle emissions.

Submit the annual AB2766 Trip Reduction Report to AQMD for FY 25/26.

Public Transport/Emission Reduction Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 304 Public Transport/Emission Reduction
Budgeted Expenditures, by Expense Type
Materials And Supplies $28,100 90.1%
Contractual $3,000 9.6%
Utilities $100 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $20,594 $20,369 $28,100 $28,100 - - Utilities $25 $43 $100 $100 - -
Contractual $1,082 $1,148 $3,000 $3,000 - -
Total Expenditures $21,701 $21,560 $31,200 $31,200 - -

31.2K
Budgeted Expenditures Table by Expense Type
Public Transport/Emission Reduction Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 305 Traffic Engineering Budget Detail
What do we do?
The Traffic Engineering group ensures that the City's traffic circulation system operates safely and efficiently. In accordance with state and local regulations, Traffic Engineering staff plans for growth-related needs, designs system improvements, coordinates construction activities, provides plan review for new development and utility permit work, and maintains system components for vehicles, bicycles, and pedestrians.

Goals & Objectives
What did we do in Fiscal year 2026?
Striping& Signage Support for the Major Pavement Rehab project.

Roadway Striping and Sign Maintenance and Replacement.

Performed approximately 390 plan checks.

Prepared approximately 160 work orders.

Completed design for Traffic Signal at Bedford at Georgetown.

Completed design on Radio Road grade crossing improvement project.

Completed Traffic Signal Optimization project construction phase.

Replaced aging crosswalks with High-Intensity Activated Crosswalk (HAWK) Systems on Sixth Street.

Began design for Promenade Corridor improvements.

What do we plan to do in Fiscal Year 2027?
Continue striping support for Major Pavement Rehab projects.

Finalize construction of Traffic Signal at Bedford/Georgetown.

Construct Traffic Signal at California/Masters.

Construct the Radio Road grade crossing improvement project.

Finalize timing implementation of the Traffic Signal Optimization Project.

Retrofit aging fixed Dynamic Message Signs.

Modify the traffic signal on Lincoln and Bike Path to a HAWK signal Complete design for Promenade Corridor improvements.

Update plans and complete bid package for the construction phase of the ATMS Phase 3 Project.

Traffic Engineering Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 306 Traffic Engineering
Budgeted Expenditures, by Expense Type
Personnel Services $771,280 49.2%
Materials And Supplies $643,303 41.0%
Contractual $150,000 9.6%
Utilities $2,700 0.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $997 - - - - -
Personnel Services $555,002 $643,075 $710,751 $771,280 $60,529 8.5% Materials And Supplies $498,346 $589,143 $584,230 $643,303 $59,073 10.1% Utilities $3,349 $2,977 - $2,700 $2,700 -
Contractual $111,755 $92,788 $125,000 $150,000 $25,000 20.0% Total Expenditures $1,169,449 $1,327,984 $1,419,981 $1,567,283 $147,302 10.4%

1.57M
Budgeted Expenditures Table by Expense Type
Traffic Engineering Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 307 Transportation Services Budget Detail
What do we do?
The Transit Division provides/oversees the Dial-A-Ride (DAR) and Corona Cruiser Services. The Dial-A-Ride Service provides curb-to-curb service throughout the City of Corona and neighboring county areas of Coronita, El Cerrito, and Home Gardens, as well as satellite locations in the City of Norco (Department of Motor Vehicles, Department of Public Social Services, and Norco College). The service is available to qualified individuals (seniors 60 and older or persons with disabilities). The complementary paratransit Dial-A-Ride service area extends beyond city limits to ensure Compliance with the Americans with Disabilities Act 3/4-mile corridor from a Corona Cruiser fixed route. Door-to-door service is available upon request for Dial-A-Ride patrons certified under the ADA. The service is available on weekdays and Saturdays.

The Corona Cruiser Service is a network of two fixed routes known as the Blue Line and the Red Line. The Blue Line serves the McKinley Street retail area, then travels on to Magnolia Avenue and Main Street to the River Road area. This route passes by many trip generators such as hospitals, medical facilities, schools, public service agencies, library, civic center, and commercial/retail areas. This route also serves the unincorporated area of Home Gardens. The Blue Line operates approximately every hour. The Red Line connects the residential areas of central Corona with commercial areas along Sixth Street and the Ontario Avenue/California Avenue retinal area. The Red Line also covers South Corona along Ontario Avenue/Temescal Canyon Road to serve the county area of El Cerrito, The Crossings shipping complex at Cajalco Road/Temescal Canyon Road, and the Ships at Dos Lagos on Saturdays. The Red Line also operates approximately every hour. Both lines operate on weekdays and Saturdays, providing service within the City with connections to the North Main Corona Metrolink Station via the Corona Transit Center and Riverside Transit Agency (RTA) buses via transfer points. Service is provided using twenty (20) City-owned transit buses. All buses are compliant with the ADA requirements for accessibility and wheelchair securement. These buses are powered using Compressed Natural Gas fuel.

This section pursues and manages transportation funding and grant opportunities to enhance public transit services, improve bicycle and pedestrian facilities, and promote emission-reducing transportation alternatives.

Goals & Objectives
What did we do in Fiscal Year 2026?
Completed and finalized the Federal Transit Administration (FTA) Triennial Review with compliance in 22 of the 23 review areas.

Completed and finalize the Transportation Development Act Triennial Performance Audit.

Awarded consulting services to assist with the implementation of activities outlined in the Final adopted Comprehensive Operations Analysis.

Awarded contract for thirteen (13) replacement buses cutaway buses that are past their useful life; the buses will be used for the Dial-A-Ride Service
Continued the Fare Subsidy Program, which became effective October 1, 2023, through June 30, 2026. California Department of Transportation Low Carbon Transit Operations Program funds are being used to subsidize the fares, which include free fares for Seniors, Persons with Disabilities, and Students and a reduced fare of $1.00 for the General Public.

Processed the following state and federal reports:

Quarterly & annual reports for all open FTA Grants.

Annual National Transit Database Report
Annual State of Good Repair Report
Annual Low Carbon Transit Operations Report
Semi-Annual Disadvantaged Business Enterprise Report
Prepared and processed the FY 2026/27-2028/29 Short Range Transit Plan.

Updated the Public Transit Agency Safety Plan for submittal to the Southern California Association of Governments.

Started activities for the Title VI program update as required by the FTA Civil Rights Office Started activities for the 2027-2029 Disadvantaged Business Enterprise (DBE) Triennial Goal as required by the FTA Civil Rights Office.

Continue to update marketing materials with new branding, including bus stop signs.

Transportation Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 308 Provided shuttle service for the Corona 5K Run.

Provided bus service to the Senior Center for the annual Holiday Lights Tour, whereas the transit operator scouts the locations for the best experience. The event includes a raffle and prizes provided by the Transit Division, as well as refreshments from the transit operator.

Onboarding of staff (Management Analyst) to assist with day-to-day operations, data analysis, grant reporting, and procurement activities.

Fielded and executed miscellaneous transit matters, such as complaints, DAR applications, and service inspections, to ensure compliance under the State of Good Repair; attended all mandatory transit meetings, etc.

What do we plan to do in Fiscal Year 2027?
Complete and submit the 2027-2029 Title VI program update to FTA Complete and submit the 2027-2029 Disadvantaged Business Enterprise (DBE) Triennial Goal to FTA Release solicitation for transit operations contract and award by March 2027; current contract expires June 30, 2027.

Continued the Fare Subsidy Program through June 30, 2027, which includes free fares for Seniors, Persons with Disabilities, and Students and a reduced fare of $1.00 for the General Public.

Scope out funding options to fund the fare subsidy program for Fiscal Year 2028.

Replace bus stop signs with new signs incorporating the city's new branding.

Finalize the official Code of Conduct and policy.

Proceed with activities related to service improvements, including route realignment, pilot micro-transit service, and related bus stop improvements.

Receive and accept the new replacement buses to be used for Dial-A-Ride services.

Prep old Dial-A-Ride buses that are past their useful for surplus.

Proceed with activities for the Intelligent Transportation System (ITS). The ITS will include components such as Computer-Aided Dispatching (CAD), Automatic Vehicle Location (AVL), Automated Annunciators to meet ADA Requirements, relay real-time transit information, an Automated Passenger Counter (APC), and an advance fare payment system. The use of ITS technologies contributes to enhanced customer service, improved productivity, and overall fiscal responsibility of the transit system.

Proceed with procurement activities for the purchase of the fixed route buses that will be past their useful life.

Prepare the scope of work for upgrading the Digital Land Mobile Radio system used for communication with drivers.

Prepare the scope of work for the bus shelter advertising solicitation.

Prepare and process the 2027/28-2029/30 Short Range Transit Plan.

Submit the updated Title VI Program to the FTA Civil Rights Office.

Submit the new 2027-2029 Triennial DBE Goal to the FTA Civil Rights Office.

Update the Public Transit Agency Safety Plan for submittal to the Southern California Association of Governments due December 2026.

Prepare and process all state and federal quarterly/annual reports.

Service Adjustment Change (Operating Budget)
Description Amount
1 FT Transit Program Specialist 159,338
Total $ 159,338
Transportation Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 309 Transportation Services
Budgeted Expenditures, by Expense Type
Contractual $3,014,945 77.3%
Personnel Services $504,923 12.9%
Utilities $221,810 5.7%
Materials And Supplies $160,795 4.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay - $3,807 - - - -
Personnel Services $248,291 $379,156 $355,773 $504,923 $149,151 41.9% Materials And Supplies $58,867 $54,703 $84,924 $160,795 $75,871 89.3% Utilities $184,830 $179,079 $228,830 $221,810 -$7,020 -3.1% Contractual $2,532,934 $2,824,478 $2,994,922 $3,014,945 $20,023 0.7% Depreciation $316,760 $313,191 - - - -
Salaries-Benefits - $4,889 - - - -
Services-Supplies - $378 - - - -
Total Expenditures $3,341,682 $3,759,682 $3,664,449 $3,902,473 $238,025 6.5%

3.9M
Budgeted Expenditures Table by Expense Type
Transportation Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 310 Signal Operations Budget Detail
What do we do?
Signal Operations, a group within the Traffic Engineering Section, is responsible for the maintenance, operation, and repair of the City's traffic circulation system. This group maintains all aspects of the City's Advanced Traffic Management System (ATMS), which includes the Traffic Management Center in City Hall and the Emergency Operations Center, traffic cameras, roadway warning beacons, enhanced crosswalks, and dynamic message signs throughout the city. The upkeep of these facilities and equipment provides for the safe and efficient travel of pedestrians, bicyclists, and motorists throughout Corona. A combination of in-house staff and contracted services perform maintenance and repairs.

Goals & Objectives
What did we do in Fiscal Year 2026?
Maintained over 230 traffic signals and traffic control devices.

Continued upgrading aging traffic monitoring cameras at various locations.

Continued upgrading various traffic signal hardware with ADA enhancements.

Begin implementation of the Traffic Signal Optimization Project timing phase.

What do we plan to do in Fiscal Year 2027?
Continue with upgrading aging traffic monitoring cameras at various locations.

Continue with upgrading various traffic signal hardware with ADA enhancements.

Complete implementation of the Traffic Signal Optimization Project timing phase.

Service Adjustment Change (Operating Budget)
Description Amount
1 FT Reclassify Traffic Signal Coordinator to Traffic Signal Supervisor 17,209 Total $ 17,209
Signal Operations Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 311 Signal Operations
Budgeted Expenditures, by Expense Type
Personnel Services $990,969 45.5%
Materials And Supplies $899,941 41.3%
Utilities $245,512 11.3%
Contractual $41,707 1.9%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $664,506 $828,863 $884,793 $990,969 $106,176 12.0% Materials And Supplies $1,240,482 $1,041,882 $885,214 $899,941 $14,726 1.7% Utilities $219,755 $248,140 $221,981 $245,512 $23,531 10.6% Contractual $26,976 $27,386 $33,697 $41,707 $8,010 23.8% Total Expenditures $2,151,719 $2,146,271 $2,025,686 $2,178,129 $152,443 7.5%

2.18M
Budgeted Expenditures Table by Expense Type
Signal Operations Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 312 Capital Improvements Budget Detail
What do we do?
The Capital Improvements Program provides engineering and project management services involving the preparation of plans and specifications, technical direction, oversight of design, bid, construction, and management of capital improvement projects. This program develops and implements all significant capital improvements within the public right-of-way for the City's Public Works Department and the Department of Water and Power. The Department of Water and Power provides funding for capital improvement projects associated with water and water reclamation. The Capital Improvements Program also manages regionally funded transportation projects and street pavement rehabilitation projects, including projects funded through the Transportation Uniform Mitigation Fee (TUMF) program and the Local Streets and Roads (LSR) program. The Capital Improvements section seeks local, state, and federal grant funding opportunities to improve facilities such as streets, bike lanes, sidewalks, traffic signals, streetlights, and bridges.

Goals & Objectives
What did we do in Fiscal Year 2026?
Asset Management Plan
Developed a comprehensive plan to guide the City toward achieving Strategic Asset Management maturity.

Established a cross-departmental Steering Committee to champion the program's development, ensure alignment, and drive organization-wide adoption.

Draft an Asset Management Policy to formalize governance structures and support long-term program sustainability.

Coordination of identification and classification of key municipal assets, including major systems and their subcomponents, to support strategic decision-making.

Integrated over 90,000 new assets with complete data sets into the asset management system, significantly enhancing data quality, asset visibility, and operational insights.

Parks and Facilities
Finalizing design and preparing to go out to bid for City Park Revitalization Project – 90% construction documents (CD) and in plan check; anticipated bid in Summer 2026.

Finalizing design and preparing to go out to bid for Griffin Park Improvements, Phase 2 – 90% CD and in plan check; anticipated bid in Spring 2026.

Finalizing design and preparing to go out to bid for Auburndale Park – 100% CD complete and through plan check; anticipated bid in Spring 2026.

Finalizing design and preparing to go out to bid for City Hall Carpet Replacement – 90% bid package complete.

Finalizing design and preparing to go out to bid for LMD Zone 20 – 100% bid package complete; anticipated bid in Summer 2026.

Finalizing design and preparing to go out to bid for Park Playground Replacements - Replace playgrounds at four parks: Mangular, Butterfield, River Road and Brentwood Park.

Finalizing design and preparing to go out to bid for Park ADA Improvements – at five locations: Buena Vista Park, Chase Park, Eagle Glen, Kellogg Park, and Serfas Club Park.

Finalizing design and preparing to go out to bid for Fire Station No. 2, Phase 1 – redesign in progress.

Finalizing design for Shade installation at 5 parks: Stagecoach Park, Husted Park, Rimpau Park and Village Park playgrounds and Santana Park Ballfields.

Design underway for CNG Replacement at Corporation Yard.

Design underway for El Cerrito Pickleball and Border Park – design consultant selected.

Site analysis underway for Juniper Street Slope Repairs – geotechnical report complete; moving into design recommendations.

Site analysis underway for Skyline Trail Amenities - pre-fab restroom and minor amenities like a water fountain at the Skyline Trail Head.

Finalizing project closeout for Cajalco / I-15 Interchange – ongoing closeout and landscape maintenance; anticipated completion in 2026.

Nearing completion of Library Innovation Center and Library Carpet installation.

Began Construction of Police Department HVAC Controller Upgrade.

Capital Improvements Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 313 Began construction and nearing completion of ADA Improvements year 4: Fairview, Husted, Mangular, Rimpau, Serfas Club, Spyglass, Stagecoach, and Village.

Completed construction for Sheridan Park Playground (Ages 2–5 and 5–12) – new playground installation complete
Completed construction for Old Police Building – demolition complete.

Completed construction for Public Works Large Conference Room – A/V improvements complete.

Completed construction for Magnolia & Ontario – LED screen upgrade complete.

Completed sole source for Library HVAC Pneumatic Controls – sole source contract awarded by City Council (March).

Completed analysis for Montana Ranch Slope Repairs – geotechnical analysis complete; moving into maintenance repairs.

Streets and Storm Drains
Completed 75% of construction of the Citywide Annual Street Pavement Project FY 2025 and FY 2026 (Zone 1 of 10) combined Project.

Began design of Zone 2 of the ten-year pavement management program through 2035.

Completed planning and design of the Citywide ADA and Sidewalk Improvements Project.

Submitted selected Projects from the Bridge Preventative Maintenance Program accepted by CalTrans to fund future preventative maintenance Projects.

Reached 90% design of the 6th Street Beautification and Revitalization Phase I – Main to Ramona Project.

Incorporated Downtown Iconic Sign and Wayfinding into the 6th Street Beautification and Revitalization Phase I – Main to Ramona Project.

Completed construction of the parking lot portion of the South Mall Parking Lot Rehabilitation Project.

Completed the Bicycle Master Plan Update draft map and associated workshops.

Completed Corona's Storm Water Drainage Master Plan Update.

Reached 30% design of the Howard (formerly East Grand), Joy, and Victoria Storm Drain Project (Downtown Drainage Improvements Phase I).

Advertised design of the Downtown Drainage Improvements Phase II Project (6th Street and Merrill).

Reached 30% design of the Drain Line 9A Storm Drain Project.

Reached 30% design of the MDP Line 5, Stg 1 Storm Drain Project.

Completed construction of the E. Chase Drive and Smith Ave. Sidewalk Gap Closure.

Completed construction of the CDBG Public Works ADA Compliance Project (Year 1).

Continued removal of invasive plants, replanting of native species, and protection of endangered animals to restore the natural waterway habitats included in the Foothill Mitigation Sites Project.

Reached 90% design of the Ontario at Lincoln Widening Project and initiated the Right-of-Way Phase.

Reached 90% design of the Magnolia Widening Project.

Re-advertised, awarded, and restarted design of the Ontario at I-15 Widening Project.

Selected on-call design consultant for design of the Hidden Valley Medians Project.

Utilities
Completed Construction of Galloway Sewer Extension Project.

Completed the Construction of Lester Post Disinfection Station.

Completed Demolition of North Mall Properties Phase I.

Completed 2025 Urban Water Management Plan Update.

Completed Potable Water Master Plan.

Completed the Design of Glen Ivy Radio Communications Tower.

Completed the Design of Arcadia/Minnesota Waterline Replacement.

Completed the Design of Sierra Del Oro Lift Station Replacement.

Completed the Design of WRF#2 Equalization Basin Improvements.

Began and Completed Construction of Rudell Road Sewer Extension Project.

Began Demolition activities for North Mall Properties Phase II.

Began the Design of WRF#1 Chlorine Contact Basin Improvements.

Began Construction of Well 14 Rehabilitation & Equipping.

Began Design of WRF#2 Primary Clarifiers Rehabilitation.

Began Design of Sherman Avenue Waterline Replacement.

Capital Improvements Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 314 What do we plan to do in Fiscal Year 2027?
Asset Management Plan
Secure formal approval and adoption of the Asset Management Policy to establish a consistent framework for long-term infrastructure planning, risk management, and investment decision-making. Following adoption, implement governance procedures, define roles and responsibilities, and ensure alignment with organizational strategic goals and regulatory requirements.

Establish and implement standardized condition-rating methodologies across all asset classes to ensure consistent, accurate, and repeatable data collection. Develop inspection schedules, field data collection protocols, and quality assurance processes to support ongoing condition monitoring and enable predictive maintenance strategies.

Advance GIS integration within the Asset Management system by improving layer filtering, enhancing spatial data accuracy, and enabling real-time synchronization between GIS and asset databases. Establish data governance standards to ensure data integrity, consistency, and accessibility across departments, supporting more efficient analysis and reporting.

Expand the Asset Management system by onboarding additional asset categories to ensure complete asset visibi lity and operational alignment. Standardize asset hierarchies, attributes, and naming conventions to improve usability, reporting capabilities, and cross-departmental coordination.

Present the inaugural State of Infrastructure Report to executive leadership, providing a comprehensive, datadriven assessment of asset condition, performance, risk exposure, and life cycle status. Incorporate key performance indicators (KPIs), funding gaps, and prioritized capital improvement recommendations to support informed decision-making and long-term financial planning.

Provide targeted training and resources to staff on asset management principles, system usage (EAM/CMMS), and data collection standards. Promote cross-departmental collaboration to ensure consistent adoption of processes and reinforce a culture of data-driven decision-making.

Parks and Facilities
Finalize design and begin construction of the City Park Revitalization Project.

Finalize design and begin construction of modified Fire Station No. 2 Rebuild Project.

Finalize design and begin construction of South Mall Food Hall Core and Shell and Tenant improvements.

Finalize design and begin construction of Landscape Maintenance District 84-20 Improvements.

Finalize design and begin construction of El Cerrito Pickleball and Border Park Improvements.

Finalize design and begin construction of Promenade Park Improvements.

Finalize design and begin construction of Promenade Park Musco Lighting Improvements.

Finalize design and begin construction of Griffin Park Phase II Improvements.

Finalize design and begin construction of Auburndale Park Improvements.

Finalize design and begin construction of Playground Replacement Projects.

Finalize design and begin construction of Compressed Natural Gas (CNG) System Renovation.

Finalize design and begin construction of Airport Security Measures.

Finalize design and begin construction of Playground ADA safety surfacing projects.

Begin design of the Skyline Trail Restroom/amenities.

Begin design of Historic Civic Center Improvements.

Finalize design of ADA Year 5 Improvements.

Begin design of the Library HVAC Pneumatic Control replacement.

Begin construction of the library elevator replacement.

Begin construction of City Hall carpet replacement.

Complete construction of the Library Innovation Center and Carpet Replacement.

Complete construction of ADA Year 4 Improvements.

Complete construction of the Police Department's HVAC control update.

Complete construction for the Auburndale Park Improvements.

Complete construction at Griffin Park, Phase II Improvements.

Finalize project closeout process of the Cajalco/I-15 Interchange.

Street and Storm Drains
Complete design and begin construction of the Downtown Drainage Improvements Phase I Project (Howard Street Storm Drain, South Joy Street Storm Drain, South Victoria Avenue Storm Drain).

Award and start design for the Downtown Drainage Improvements Phase II Project (6th Street and Merrill).

Complete design and begin construction of the Drain Line 9A Storm Drain Project.

Capital Improvements Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 315 Complete design for the MDP Line 5, Stg 1 Storm Drain Project (with construction pending BNSF approval).

Complete design, award, and construction of the Storm Drain Catch Basin Filters Year 2 Project.

Using the Drainage Master Plan Update, apply for future funding for FY27-30 Projects with Riverside County Flood Control and Water Conservation District.

When funding is secured, begin design of initial Projects identified by the Bridge Preventive Maintenance Plan.

Complete design for Sixth Street Beautification and Revitalization Phase I – Main to Ramona, advertise, award, and begin construction.

Begin design for Sixth Street Beautification and Revitalization Phase II from W Grand to E Grand, incorporating the Iconic Signs and Wayfinding Signs Projects.

Begin design of Downtown Wayfinding Sign Project (for locations not associated with current Projects).

Complete construction of the Stan Reynolds / Main Street Traffic Signal.

Complete construction of the Citywide Annual Street Pavement Project FY 2025 and FY 2026 (Zone 1) combined Project.

Complete design of the (Zone 2) Citywide Annual Street Pavement Project FY 2027 and begin construction.

Begin design of the (Zone 3) Citywide Annual Street Pavement Project FY 2028.

Construct the Citywide ADA and Sidewalk Improvements Project.

Complete design and construction for the CDBG Public Works ADA Compliance Project.

Complete the ADA Transition Plan Update.

Complete the Bicycle Master Plan Update.

Complete design and right-of-way phases of the Ontario Avenue Widening at Lincoln Avenue Project.

Reach 30% design of the Ontario Avenue / I-15 Corridor Enhancements Project.

Complete design for the Magnolia Avenue Bridge Widening Project.

Complete enhancement and replanting of sensitive natural habitats at six locations as part of the Foothill Mitigation Sites Project.

Begin design of the Hidden Valley Medians Project. Advertise and award construction if funding is secured.

Utilities
Begin Design for the Smith and Rincon Lift Station Replacement.

Begin and Complete construction of the Arcadia/Minnesota Waterline Replacement.

Begin Reclaimed Water Master Plan Update.

Begin Demolition Activities for North Mall Properties Phase III.

Begin Construction for the Glen Ivy Water Treatment Plant.

Begin Construction for the Glen Ivy Radio Communications Tower.

Begin Construction for the SDO Lift Station Replacement.

Begin Construction for the Common Well 22 Upgrades.

Complete Sewer Master Plan Update.

Complete Demolition activities for North Mall Properties Phase II.

Complete Design and begin Construction for WRCRWA Flow Control.

Complete Design and begin Construction for the WRF#1 Blower and Digester Piping and Equipment Upgrade.

Complete Design and begin Construction of WRF#1 Chlorine Contact Basin Improvements.

Complete Design and begin Construction of the Downtown Sixth Street Waterline Replacement.

Complete Design and begin Construction of the WRF#2 Primary Clarifiers Rehabilitation.

Complete Design and begin Construction of Grand Quadrant Waterline Replacements.

Complete Design and begin Construction of Sherman Avenue Waterline Replacement.

Complete Construction of Well 14 Rehabilitation & Equipping.

Capital Improvements Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 316 Service Adjustment Change (Operating Budget)
Description Amount
Conference, Training, and Travel - Public Works 11,500
Hydraulic Modeling and System Analysis Services 30,000
License for Infowater Pro and Infoworks Software 12,600 Total $ 54,100
Capital Improvements
Budgeted Expenditures, by Expense Type
Personnel Services $3,591,116 96.2%
Materials And Supplies $97,391 2.6%
Contractual $30,000 0.8%
Utilities $15,500 0.4%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,913,498 $1,953,281 $3,413,384 $3,591,116 $177,732 5.2% Materials And Supplies $59,098 $81,169 $47,794 $97,391 $49,597 103.8% Utilities $2,835 $6,425 $400 $15,500 $15,100 3,775.0%
Contractual $2,579 $7,927 - $30,000 $30,000 -
Total Expenditures $1,978,010 $2,048,802 $3,461,578 $3,734,007 $272,429 7.9%

3.73M
Budgeted Expenditures Table by Expense Type
Capital Improvements Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 317 Street/Drainage/Sidewalk Maintenance Budget Detail
What do we do?
The Street Maintenance Program provides maintenance of City streets, alleys, and right-of-way to ensure the safe passage of vehicular traffic. The program also assists with road closures, hazardous material responses and special events. It is responsible for the maintenance of concrete sidewalks, curbs and gutters, and other concrete structures within the public right-of-way to ensure the safety of pedestrians and proper drainage of City streets and right-of-way.

Street Maintenance is responsible for maintaining all regulatory, warning and guide signs, as well as patching potholes and maintaining pavement markings within the City to provide the public with a safe and informative transportation system.

The Street Sweeping Program provides for the regular cleaning of the City's public streets and alleys using a contracted street sweeping firm. An ongoing and effective street sweeping program is required to comply with the South Coast Air Quality Management District (AQMD) and National Pollutant Discharge Elimination System (NPDES) requirements.

Goals & Objectives
What did we do in Fiscal Year 2026?
Completed approximately 8,315 work orders related to street maintenance, street lighting, litter collection, and road hazard removal and repair.

Replaced 33,327 square feet of concrete sidewalk and 959 linear feet of curb and gutter at 212 locations throughout the city.

Repaired 25,954 square feet of potholes at 312 locations throughout the city.

Retrieved 427 tons of debris from the public right of way at831 locations throughout the City.

Repaired, replaced, or installed 1,786 signs within the public right-of-way.

Cleared approximately 1,887,000 square feet of weeds from the public right-of-way and debris basins at 128 locations throughout the city.

Performed maintenance on 360 storm drain catch basins throughout the city.

Swept approximately 28,836 curb miles, retrieving nearly 1,915 tons of rubbish from curbs and gutters.

What do we plan to do in Fiscal Year 2027?
Replace at least 30,000 square feet of lifted, cracked and damaged sidewalks throughout the city to continue improving public safety.

Replace/fill at least 40,000 square feet of potholes throughout the City to continue improving road conditions.

Perform preventative maintenance on approximately 2,000 signs within the public right-of-way.

Continue to provide prompt response to all debris in the public right-of-way requests.

Continue the Weed Abatement Maintenance Program to identify problematic areas, to plan routine abatement schedules and clear 1,500,000 square feet of weeds within the public right-of-way and storm drain debris basins.

Begin Quarterly maintenance of 250 storm drain catch basins containing CPS devices for trash capture.

Sweep 25,000 curb miles, retrieve 2,000 tons of rubbish from the public right-of-way to continue meeting NPDES regulations, ensure proper drainage within the City, and maintain the cleanliness of the City's public right-of-way.

Street/Drainage/Sidewalk Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 318 Street/Drainage/Sidewalk Maintenance
Budgeted Expenditures, by Expense Type
Personnel Services $2,208,659 49.2%
Materials And Supplies $1,390,868 31.0%
Contractual $879,000 19.6%
Utilities $11,000 0.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
% Change
(Prop. to
Adop.)
$ Change
(Prop. to
Adop.)
Capital Outlay $90,346 - - - - -
Personnel Services $1,343,708 $1,582,108 $1,926,636 $2,208,659 14.6% $282,024 Materials And Supplies $714,540 $802,097 $1,146,982 $1,390,868 21.3% $243,887 Utilities $9,983 $6,776 $8,300 $11,000 32.5% $2,700
Contractual $939,770 $864,137 $890,441 $879,000 -1.3% -$11,441 Claims Expense - $37 - - - -
Total Expenditures $3,098,348 $3,255,155 $3,972,358 $4,489,527 13.0% $517,169

4.49M
Budgeted Expenditures Table by Expense Type
Street/Drainage/Sidewalk Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 319 Drainage Quality/NPDES Budget Detail
What do we do?
The NPDES Program administers the National Pollutant Discharge Elimination System (NPDES) Permit for the City of Corona. The NPDES (Stormwater Management) Permit is mandated by the Federal Clean Water Act and implemented by the State Water Resources Control Board with the goal of preventing pollutants from entering our lakes, streams, rivers, and oceans through stormwater runoff. Under the Permit, the City conducts inspections of businesses, construction sites, and its municipal facilities. It responds to illicit discharges to ensure pollutants are not flowing from private and public property into the storm drain system. The City also conducts staff training and Public Outreach and Education on stormwater Best Management Practices (BMPs).

The Regulatory Compliance Program ensures the City maintains compliance with Federal, State, and Local environmental regulations impacting City operations and assets. It coordinates and addresses permit requirements, facility inspections, equipment tests, emergency plan updates, compliance reports, and staff training for air quality and hazardous materials' management. As new regulations are drafted, Regulatory Compliance attends workshops, engages with agency advocate groups, and submits comment letters to state agencies such as the California Air Resources Board (CARB). As draft regulations develop, Regulatory Compliance evaluates the changes from current policies and determines what the effect would be on the City.

Goals & Objectives
What did we do in Fiscal Year 2026?
Conducted 202 construction site visits to confirm compliance with the City's NPDES development and construction guidelines.

Conducted 207 commercial/industrial site visits in accordance with the inspection schedule to verify compliance with the City Municipal Code and NPDES permit.

Performed 138 residential requests/field reviews in response to possible NPDES violations.

Conducted 101 pool inspections to ensure pool water discharge was within the conditions allowed by the Permit.

Conducted 23 City municipal facility and 12 City airport inspections to confirm that discharge conditions are within the limits authorized by the Permit and annual stormwater sampling for the airport.

Participated in 70 meetings for NPDES & Regulatory Compliance activities for continued collaboration with regional agencies to ensure City compliance for stormwater management and other environmental regulations.

Submitted the Annual NPDES Progress Report of the City's NPDES Program to Riverside County Flood Control & Water Conservation District (RCFC & WCD).

Scheduled, coordinated, and escorted inspectors for both the local Certified Unified Program Agency (CUPA) and AQMD to inspect City facilities and equipment.

Updated and managed all data and submissions for 9 City facilities in the California Environmental Reporting System (CERS) by the required deadline.

Reviewed, processed, and submitted permit renewals for 16 City facilities.

Reviewed, sorted, and organized documentation for 19 different inspections for underground storage tanks located at the Fuel Station and set up procedures to organize future documentation for traceability.

Collaborated with CIP Engineering, Street Maintenance, Public Works Inspection and a contractor to install 220 Trash Capture Devices (TCDs) to the storm drain catch basins.

Collaborated with CIP Engineering and Street Maintenance for City Council approval to work with a contractor to address maintenance of the 220 TCDs recently installed.

Collaborated with CIP Engineering and a contractor to work on the City’s new Storm Drain & Stormwater Management Master Plan.

Collaborated with IT and developed a paperless system using TrakiT software application for all NPDES inspections.

Drainage Quality/NPDES Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 320 What do we plan to do in Fiscal Year 2027?
Continue collaborating with State and Local Jurisdictions to implement the new Tri-County (Orange, Riverside, & San Bernardino) NPDES Permit anticipated to be adopted in calendar year 2026. Workshops/meetings for the implementation process are ongoing.

Continue collaborating with CIP Engineering, Street Maintenance and Public Works Inspection for Citywide installations of TCDs for approximately 1,200 catch basins to comply with the State's Trash Provisions Order; an additional 500 TCDs will be installed in fiscal year 2027.

Continue collaborating with IT to implement a paperless system using the Trakit software application for all NPDES inspections.

Continue inspecting businesses, construction sites, and municipal facilities and responding to illicit discharges while enforcing appropriate action in accordance with the City Code and NPDES permit.

Continue collaborating with the Planning & Development Department to work with developers to install TCDs to catch basins for various developments.

Continue collaborating with the Community Services Department to address Stormwater Management requirements for Corona Municipal Airport.

Continue distributing educational materials on BMPs to prevent stormwater exposure to pollutants and eliminate non-stormwater discharges.

Continue updating and managing all data and submissions for the 24 Municipal Facilities overseen by the Public Works Department that are recognized by CalEPA as storing hazardous materials and/or generating hazardous waste.

Continue submitting Annual Emission Reports for the 10 Municipal Facilities overseen by the Public Works Department that are AQMD Permits.

Continue collaborating with CIP Engineering to ensure City compliance for various projects relative to Stormwater Management applications, hazardous waste management, and other environmental permits.

Drainage Quality/NPDES Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 321 Drainage Quality/NPDES
Budgeted Expenditures, by Expense Type
Personnel Services $473,955 50.8%
Materials And Supplies $377,559 40.5%
Contractual $76,073 8.2%
Utilities $5,070 0.5%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $360,557 $382,570 $428,186 $473,955 $45,769 10.7% Materials And Supplies $277,976 $327,862 $381,502 $377,559 -$3,943 -1.0% Utilities $2,347 $4,051 $4,983 $5,070 $87 1.7%
Contractual $63,924 $54,852 $75,540 $76,073 $533 0.7%
Total Expenditures $704,804 $769,335 $890,211 $932,657 $42,446 4.8% 933K
Budgeted Expenditures Table by Expense Type
Drainage Quality/NPDES Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 322 Drainage Maintenance Budget Detail
What do we do?
The Drainage Maintenance Program is responsible for the maintenance of sewer and storm drain lines within the CFD 2000-1 district. This program conducts inspection, repair, regular maintenance, and cleaning of storm drain systems to protect the public and the environment.

Goals & Objectives
What did we do in Fiscal Year 2026?
Cleared storm drains within CD 2000-1 as needed.

What do we plan to do in Fiscal Year 2027?
Continue to perform maintenance on storm drains within CFD 2000-1.

Drainage Maintenance
Budgeted Expenditures, by Expense Type
Contractual $3,187 76.9%
Materials And Supplies $955 23.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Materials And Supplies $653 $794 $776 $955 $179 23.1%
Contractual $2,943 $3,007 $3,093 $3,187 $94 3.0%
Total Expenditures $3,596 $3,801 $3,869 $4,142 $273 7.1%

4.14K
Budgeted Expenditures Table by Expense Type
Drainage Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 323 Streetlighting - Districts Budget Detail
What do we do?
The Street Lighting Program provides the maintenance and repair of the City's residential and arterial street lighting system.

Goals & Objectives
What did we do in Fiscal Year 2026?
Performed maintenance and repairs on approximately 608 streetlights and responded to 17 knocked-down streetlight poles.

Replaced 12 streetlight service point cabinets.

Performed quarterly nighttime streetlight surveys to increase preventative maintenance activities and decrease reactive maintenance.

What do we plan to do in Fiscal Year 2027?
Perform maintenance and repairs on all reported streetlight outages.

Replace all identified streetlight service point cabinets that have reached the end of their useful service life.

Perform quarterly nighttime streetlight surveys to increase preventative maintenance activities and decrease reactive maintenance.

Respond to and replace all hit streetlights in a timely manner to ensure public safety.

Streetlighting - Districts Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 324 Streetlighting - Districts
Budgeted Expenditures, by Expense Type
Utilities $856,080 55.1%
Materials And Supplies $555,779 35.8%
Contractual $132,481 8.5%
Personnel Services $10,000 0.6%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $14,382 $1,524 $14,800 $10,000 -$4,800 -32.4% Materials And Supplies $656,300 $699,156 $642,895 $555,779 -$87,116 -13.6% Utilities $671,096 $720,717 $676,527 $856,080 $179,553 26.5% Contractual $90,959 $93,000 $153,803 $132,481 -$21,322 -13.9% Total Expenditures $1,432,737 $1,514,397 $1,488,025 $1,554,340 $66,315 4.5%

1.55M
Budgeted Expenditures Table by Expense Type
Streetlighting - Districts Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 325 City Fleet Maintenance Budget Detail
What do we do?
The Fleet Services Program administers and maintains the operation and maintenance of all City-owned vehicles, heavy construction equipment, and machinery, including fire apparatus, emergency units and related equipment. This section is responsible for scheduling preventative maintenance and repairing the City-owned fleet, monitoring and maintaining the asset management system, and coordinating specialized repairs contracted with local vendors. This section also administers the vehicle and equipment replacement program, maintains and operates the City's fueling infrastructure, and oversees other fleet-related programs.

Goals & Objectives
What did we do in Fiscal Year 2026?
Completed 2225 preventative and corrective maintenance work orders for City vehicles.

Maintained the fire apparatus service schedule of 27 front-line/first-response units.

Identified 46 vehicles at the end of their life cycle and obtained specs, quotes, and pricing of replacement vehicles in order to request budgeting for FY26.

Monitored fuel usage and maintained sufficient fuel supply across the City's unleaded, diesel, and Compressed Natural Gas (CNG) fuel stations.

Scheduled and maintained all Underground Storage Tanks regulatory compliance inspections and testing in the City's fueling stations.

Collaborated to create a comprehensive CNG Facility Maintenance Plan, including a Hazardous Material Business Plan, Site Map, and Emergency Plan.

Obtain a contract for an off-site vendor to provide car washing services for city vehicles.

What do we plan to do in Fiscal Year 2027?
Work with equipment manufacturers and City vendors to replace 46 vehicles and participate in the procurement of any new additions to the fleet.

Implement CNG compressor remediation based on the results of the CNG station evaluation.

Upgrade the automotive lift to accommodate the Fire Department's new Tractor Driven Aerial Fire Apparatus.

Collaborate with multiple divisions to develop a strategic EV- zero emission implementation plan to comply with current Federal and State regulation standards.

Continue to develop and train Fleet Staff in order to provide quality and dependable service for all the City's Divisions.

City Fleet Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 326 City Fleet Maintenance
Budgeted Expenditures, by Expense Type
Materials And Supplies $3,243,910 49.2%
Utilities $1,677,000 25.4%
Personnel Services $1,487,286 22.5%
Contractual $190,000 2.9%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,228,355 $1,174,012 $1,365,503 $1,487,286 $121,784 8.9% Materials And Supplies $2,693,196 $3,154,136 $2,971,153 $3,243,910 $272,757 9.2% Utilities $1,345,996 $1,315,065 $1,452,250 $1,677,000 $224,750 15.5% Contractual $183,929 $163,958 $185,000 $190,000 $5,000 2.7% Undefined Expenses $87,602 $352,584 - - - -
Depreciation $878,390 $1,135,103 - - - -
Total Expenditures $6,417,469 $7,294,857 $5,973,906 $6,598,196 $624,290 10.5%

6.6M
Budgeted Expenditures Table by Expense Type
City Fleet Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 327 Utilities
Tom Moody (Utilities Director)
The mission of the Utilities Department is to protect public health by providing the highest quality water, reclaimed water, and electric utility services, as well as efficient sewer operations.

What do we do?
The Utilities Department provides water, reclaimed water, sewer, and electric utility services.

Utilities
City of Corona | Fiscal Year 2027 Proposed Budget Page 328 Utilities Organizational Chart
Utilities
City of Corona | Fiscal Year 2027 Proposed Budget Page 329 Utilities
Budgeted Expenditures, by Fund
Enterprise Funds $120,779,163 99.34%
Special Revenue Funds $802,052 0.66%
Category FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Special Revenue Funds $11,688,542 $1,292,649 $927,984 $802,052 -$125,932 -13.6% Enterprise Funds $115,505,808 $117,388,108 $116,898,253 $120,779,163 $3,880,911 3.3% Total Expenditures $127,194,350 $118,680,757 $117,826,236 $121,581,215 $3,754,979 3.2% Budgeted Expenditures, by Function
Operations $68,420,458 56.3%
General Services $26,822,778 22.1%
Facilities Maintenance $9,697,434 8.0%
Infrastructure Maintenance $6,868,825 5.6%
Utility Billing/Customer Care $5,008,694 4.1%
Regulatory Compliance $2,890,296 2.4%
Sustainability/Conservation $1,056,464 0.9%
Waste Disposal and Recycling $802,052 0.7%
Airport Operations $14,214 0.0%
122M
Budgeted Expenditures Table by Fund
122M
Utilities
City of Corona | Fiscal Year 2027 Proposed Budget Page 330 Category FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Waste Disposal and
Recycling
$11,688,542 $1,292,708 $927,984 $802,052 -$125,932 -13.6% General Services $35,131,025 $35,355,970 $22,742,599 $26,822,778 $4,080,180 17.9% Regulatory Compliance $2,118,115 $2,353,346 $2,436,256 $2,890,296 $454,040 18.6% Operations $59,513,879 $59,778,242 $70,683,110 $68,420,458 -$2,262,651 -3.2% Airport Operations - $5,562 $12,313 $14,214 $1,901 15.4% Infrastructure Maintenance $4,978,061 $5,389,664 $6,395,248 $6,868,825 $473,578 7.4% Facilities Maintenance $9,817,654 $9,804,165 $9,017,497 $9,697,434 $679,936 7.5% Sustainability/Conservation $522,193 $631,002 $1,040,179 $1,056,464 $16,285 1.6% Utility Billing/Customer Care $3,424,881 $4,070,098 $4,571,052 $5,008,694 $437,642 9.6% Total Expenditures $127,194,350 $118,680,757 $117,826,236 $121,581,215 $3,754,979 3.2% Budgeted Expenditures Table by Function
Utilities
City of Corona | Fiscal Year 2027 Proposed Budget Page 331 General Services Budget Detail
What do we do?
The General Services division provides leadership, policy, support, and planning for the effective and efficient operation of the Utilities Department. The division provides support to all divisions within the department and works collaboratively with the Finance Department to provide budgetary, purchasing, financial, and analytical information that is required of our department.

Goals & Objectives
What did we do in Fiscal Year 2026?
Provided leadership and overall management of all Utilities Department activities.

Provided support to all Utilities divisions with development and management of budgetary items, purchasing requests, and policies and procedures.

Coordinated with the Finance Department to manage all financial activities for the Utilities Department, including, but not limited to, operating and capital expenditures, revenues, asset management, and grants.

Coordinated with the Human Resources Department to manage all personnel activities for the Utilities Department.

Assisted with customer questions and requests via phone and through SeeClickFix and e-mail.

Issuance of water and sewer revenue bonds, enabling the Utilities Department to fund capital-intensive projects with low-interest long-term payments.

What do we plan to do in Fiscal Year 2027?
Continue to provide leadership, management, and support of all Utilities Department activities.

Continue to review policies and procedures to improve efficiencies and controls.

Continue to provide excellent customer service at all times.

Continue to apply for new grants and manage existing grants.

Continue to implement recommendations from the operational, organizational, and financial audit.

General Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 332 General Services
Budgeted Expenditures, by Expense Type
Materials And Supplies $23,339,794 87.0%
Personnel Services $3,322,492 12.4%
Contractual $125,881 0.5%
Utilities $34,611 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $2,628,349 $2,911,274 $3,098,701 $3,322,492 $223,792 7.2% Materials And Supplies $18,102,705 $18,900,631 $19,469,458 $23,339,794 $3,870,336 19.9% Utilities $31,272 $31,142 $34,035 $34,611 $576 1.7%
Contractual $152,060 $181,144 $140,405 $125,881 -$14,524 -10.3% Undefined Expenses $16,213 $16,213 - - - -
Depreciation $14,200,426 $13,315,566 - - - -
Total Expenditures $35,131,025 $35,355,970 $22,742,599 $26,822,778 $4,080,180 17.9%

26.8M
Budgeted Expenditures Table by Expense Type
General Services Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 333 Regulatory Compliance Budget Detail
What do we do?
The Regulatory Compliance division ensures the production and distribution of services pertaining to water, sewer, reclaimed water, and electricity operate in compliance with all applicable state and federal regulations related to quality, safety, and operational objectives.

Goals & Objectives
What did we do in Fiscal Year 2026?
Implemented Year 4 of 5 of the Temescal Sub-basin Groundwater Sustainability Plan (GSP)and the Bedford Coldwater GSP.

Updated and managed all data and submissions for the Utilities Department sites in the California Environmental Reporting System (CERS) as needed.

Continued to draft and manage standard operating procedures for the Regulatory Compliance Division.

Completed and submitted all required reports to the appropriate regulating agency.

Monitored regulatory and legislative changes.

Updated Sewer System Management Plans and reported Sanitary Sewer Overflows according to the reissued Sanitary Sewer System Waste Discharge Requirement Order.

Conducted inspections with local regulatory agencies.

Developed an inventory to identify the materials of service lines connected to the public water distribution system
What do we plan to do in Fiscal Year 2027?
Implement Year 5 of 5 of the Temescal Sub-basin GSP and the Bedford Coldwater GSP.

Complete the Temescal Subbasin GSP five-year update.

Continue to update and manage all data and submissions for the Utilities Department sites in CERS as needed.

Continue to draft and manage standard operating procedures for the Regulatory Compliance Division.

Continue to complete and submit all local, State, and Federal required reports on time.

Continue to monitor upcoming regulatory and legislative changes.

Continue to maintain permits and ensure compliance with South Coast Air Quality Management District (AQMD) and California Air Resources Board (CARB) rules, laws, and regulations.

Continue to conduct internal reviews to ensure all permit requirements are met.

Update service line inventory to include classification of connector material.

Initiate Sewer System Management Plan (SSMP) Audit.

Complete Lead and Copper Monitoring for 50 residences.

Regulatory Compliance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 334 Service Adjustment Change (Operating Budget)
Description Amount
1 FT Reclassify Senior Regulatory Compliance Specialist to Lead Regulatory Compliance Specialist
(7,072)
1 FT Reclassify Utilities Operations Analyst to Utilities Regulatory Compliance Manager 13,460 2 FT Regulatory Compliance Specialist I Flex 207,392
Total $ 213,780
Regulatory Compliance
Budgeted Expenditures, by Expense Type
Contractual $1,502,768 52.0%
Personnel Services $791,027 27.4%
Materials And Supplies $595,580 20.6%
Utilities $921 0.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $327,199 $347,761 $363,681 $791,027 $427,346 117.5% Materials And Supplies $476,628 $590,650 $567,638 $595,580 $27,942 4.9% Utilities $498 $411 $624 $921 $297 47.6%
Contractual $1,313,790 $1,414,524 $1,504,313 $1,502,768 -$1,545 -0.1% Total Expenditures $2,118,115 $2,353,346 $2,436,256 $2,890,296 $454,040 18.6%

2.89M
Budgeted Expenditures Table by Expense Type
Regulatory Compliance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 335 Operations Budget Detail
What do we do?
The Operations division is composed of three different groups focusing on different utilities. First, Water and Reclaimed Water Operations ensures the production and distribution of safe, clean, and reliable drinking water to the City of Corona community and provides reclaimed water for landscaped areas. Water Operations oversees 4 potable water treatment facilities, 18 potable water storage tanks, 21 potable water wells, 46 potable pressure-reducing stations, 19 potable booster stations, and 8 monitoring wells. Reclaimed Water Operations oversees 3 reclaimed water storage tanks, 5 reclaimed booster stations, 5 reclaimed pressure-reducing stations, and 2 non-potable wells. Next, Sewer Operations focuses on the proper and efficient treatment of all sewer flows within the City of Corona’s service area in a 24/7 operation, generating Title 22-compliant reclaimed water for commercial and environmental reuse as well as safely managing the treatment and disposal of biosolids for end use. The Sewer Operations group oversees 3 treatment facilities, 15 lift stations, and 4 percolation ponds. Lastly, Electric Operations ensures the safe, affordable, and uninterrupted distribution of electric power to the City of Corona's service area. Electric Operations oversees 5 Wholesale Distribution Access Tariffs (WDAT) and 275 transformers, pad-mounted enclosure (PME) switches, and capacitor banks.

Goals & Objectives
What did we do in Fiscal Year 2026?
Extracted, treated, and/or distributed approximately 9.9 billion gallons of well water, raw surface water, and reclaimed water in total.

Lester post disinfection project constructed, completed, and online.

Lester filter 2 under drain replacement, testing, and completion.

Well 31- pull and refit pump equipment with longer-lasting and corrosion-resistant equipment.

Rehabilitated Well 28, resulting in increased maximum well efficiency from 600gpm to 800gpm.

Completed maintenance on approximately 60 Cla-Val valves across 32 facilities.

Completed approximately 12 media change-outs for the Granular Activated Carbon Treatment Plant (GACTP).

Completed membrane replacements for Train 1 at the Desalter Water Treatment Plant.

Completed the inspection and cleaning of 8 water storage tanks.

Completed the design of two new boilers, upsized digester heat exchangers, and associated process piping at WRF 1, enhancing the facility’s heating capacity and overall process reliability.

Completed the replacement of the WRF #1 flash mixer and associated supporting infrastructure, a critical component of the facility’s tertiary treatment process. Started construction of the New WRF #1 Static Mixer.

Successfully completed the commissioning of two new Motor Control Centers (MCCs) serving the lift station and aeration systems at WRF 2. This upgrade enhanced the facility’s electrical efficiency and significantly improved process control capabilities.

Installed a new chemical pump skid and two sodium hypochlorite storage tanks at WRF 3 to enhance disinfection process reliability and improve the accuracy of chemical‑usage data for inventory forecasting.

Collaboration with City Engineering and Dudek to develop the City of Corona’s Sewer Master Plan.

Completed the Electric Capacity Impact Study that identified opportunities for improving operations in support of ongoing growth.

Began the Arc Flash Study to assess system hazards, ensure regulatory compliance, and implement safety measures to protect personnel and equipment.

Replaced two 750 kVA pad mounted transformers on Citrus Woods Business Center to enhance system reliability.

Installed five sump pumps at various locations to mitigate water infiltration in electrical vaults and protect critical infrastructure.

Conducted the WDAT Relay Replacement Project to install digital meters at the five WDAT interconnection points to improve system protection and coordinate operations.

Operations Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 336 What do we plan to do in Fiscal Year 2027?
Continue to provide safe, clean, and reliable drinking water that meets and exceeds all state and federal regulations, as well as continue to distribute reclaimed water to meet user demands.

Rehabilitate Well 11A, resulting in increased well efficiency.

Complete Well 14 outfitting and commission well for service.

Start construction of the two new Boilers, MCC upgrades, blower replacement and associated piping at WRF 1.

Complete the construction of the new Static mixer at WRF 1.

Bid and construct the new WRF #1 influent flow meter.

Bid and commence the rehabilitation of WRF #2 Primary clarifiers #1 & #2.

Complete the design of WRF #1 Chlorine Contact Basin MCC replacement and Instrumentation consolidation.

Conduct an RFP and complete electric metering infrastructure upgrades.

Conduct a feasibility assessment for battery energy storage at WDATs.

Complete the Arc Flash Study.

Replace pad mounted transfers at the Crossings and WRF1.

Conduct the Direct Access rate study.

Begin the electric cable assessment and replacement plan.

Service Adjustment Change (Operating Budget)
Description Amount
Forklift for Water Reclamation Facility No. 2 70,000
Underwater Cleaning for Sewers 60,200
Vehicle Purchase for SCADA Engineer 22,680
WRF1 Terminal Tractor DPF Burnoff 50,000
Total $ 202,880
Operations Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 337 Operations
Budgeted Expenditures, by Expense Type
Materials And Supplies $34,813,065 50.9%
Utilities $23,887,101 34.9%
Personnel Services $8,143,289 11.9%
Contractual $1,507,003 2.2%
Capital Outlay $70,000 0.1%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $192,346 $464,917 - $70,000 $70,000 -
Personnel Services $8,793,510 $9,140,836 $8,070,842 $8,143,289 $72,447 0.9% Materials And Supplies $28,569,549 $30,907,694 $33,408,963 $34,813,065 $1,404,103 4.2% Utilities $20,741,428 $17,821,947 $27,628,372 $23,887,101 -$3,741,271 -13.5% Contractual $1,216,957 $1,442,848 $1,574,933 $1,507,003 -$67,930 -4.3% Undefined Expenses $90 - - - - -
Total Expenditures $59,513,879 $59,778,242 $70,683,110 $68,420,458 -$2,262,651 -3.2%

68.4M
Budgeted Expenditures Table by Expense Type
Operations Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 338 Infrastructure Maintenance Budget Detail
What do we do?
The Infrastructure & System Maintenance division is crucial in the safe and functional delivery and distribution of water, sewer, and reclaimed water. The division responds to reported water leaks, water main breaks, and sewer overflows throughout the City and ensures the appropriate and proper responses are conducted. Additionally, the team is vital in the preventative maintenance of City-owned infrastructure-related assets, such as water meters, fire hydrants, and air vacuum controls.

Goals & Objectives
What did we do in Fiscal Year 2026?
Identified and coated deteriorated manholes on 6 high flow sewer mains with a protective coating to prevent further deterioration and to extend useful life.

Assessed the condition of 4,925 water main and hydrant valves within the distribution system.

Responded to and repaired 50 water main leaks and water main breaks promptly and ensured there was minimal or no disruption to water service.

Performed annual cleaning of the sewer collection system on 513,096 linear feet of sewer mains for optimal functionality.

Conducted video inspections on 501,563 linear feet of sewer mains to identify and repair deficiencies.

Implemented root control measures on 61,115 linear feet of sewer mains to prevent system blockages.

Conducted cockroach control activities in 4,857 manholes across the city to minimize health risks for city employees, customers, and the public.

Repaired and replaced approximately 50 fire hydrants and blow-offs and ensuring minimal disruption to fire protection services.

Repaired and replaced approximately 200 water services and ensured minimal disruption to residents.

Performed 60 emergency and planned water main shutdowns for the Utilities Department and Public Works Department.

Executed two water main replacement projects to address critical infrastructure needs.

Painted 528 fire hydrants to maintain visibility, corrosion protection, as well as civic and safety compliance.

What do we plan to do in Fiscal Year 2027?
Identify and coat 3-5 deteriorated manholes on high-flow sewer mains with a protective coating to prevent further deterioration and extend their useful life.

Continue to evaluate the condition of the water mains and hydrant valves within the distribution system.

Continue to respond to all water main leaks and water main breaks promptly and ensure there is minimal or no disruption to water service.

Perform annual cleaning of the sewer collection system and conduct video inspections on approximately 500,00 0 linear feet of sewer mains to identify and repair deficiencies.

Perform cockroach control activities in approximately 5,000 manholes.

Perform root control activities on approximately 62,000 linear feet of sewer mains.

Continue to quickly address damaged fire hydrants to protect the public and support City fire services.

Perform 10–15 Sewer spot repairs based on sewer main deficiencies identified during CCTV inspections.

Continue to assist Public Works Department with service requests related to fire line and new construction water main shutdowns.

Continue to evaluate water main breaks to identify recurrent breaks in the same area and plan for replacement.

Continue to identify and paint fire hydrants to maintain civic and safety compliance.

Infrastructure Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 339 Service Adjustment Change (Operating Budget)
Description Amount
1 FT Utility Service Worker 90,612
1 FT Senior Utility Service Worker 112,426
2 FT Utility Service Worker Crew Leader/Equipment Operator 242,558 Equipment Purchase - Compact Excavator 92,000
Materials & Uniforms for 1 FT Senior Utility Service Worker 2,454 Materials & Uniforms for 1 FT Utility Service Worker 2,454 Materials & Uniforms for 2 FT Utility Service Worker Crew Leader/Equipment Operator 4,908 SewerAI Subscription 96,000
Vehicle Purchase for 1 Utility Truck 24,691
Total $ 668,103
Infrastructure Maintenance
Budgeted Expenditures, by Expense Type
Materials And Supplies $3,149,753 45.9%
Personnel Services $2,646,506 38.5%
Contractual $965,119 14.1%
Capital Outlay $92,000 1.3%
Utilities $15,447 0.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay - - - $92,000 $92,000 -
Personnel Services $1,634,914 $1,871,594 $2,219,651 $2,646,506 $426,855 19.2% Materials And Supplies $2,483,079 $2,901,289 $3,240,165 $3,149,753 -$90,412 -2.8% Utilities $14,049 $12,827 $13,951 $15,447 $1,496 10.7%
Contractual $846,019 $603,953 $921,481 $965,119 $43,638 4.7% Total Expenditures $4,978,061 $5,389,664 $6,395,248 $6,868,825 $473,578 7.4%

6.87M
Budgeted Expenditures Table by Expense Type
Infrastructure Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 340 Facilities Maintenance Budget Detail
What do we do?
The Facilities Maintenance division is responsible for the maintenance of all programs pertaining to water, sewer, and reclaimed water facilities, as well as electrical infrastructure. The Facilities Maintenance division maintains 4 potable water treatment facilities, 18 potable water storage tanks, 21 potable wells, 46 potable pressure reducing stations, 19 potable booster stations, 8 monitoring wells, 3 reclaimed water storage tanks, 5 reclaimed booster stations, 5 reclaimed pressure reducing stations, 2 non-potable wells, 15 life stations, 3 water reclamation facilities (WRF), 5 Wholesale Distribution Access Tariffs (WDAT) and 272 transformers, pad-mounted enclosure (PME) switches and capacitor banks. This division maximizes the utilization, reliability, and serviceable life of all facility-related assets within each respective system to ensure that resources are applied to their maximum potential.

Goals & Objectives
What did we do in Fiscal Year 2026?
Completed approximately 4,800 preventive maintenance and corrective maintenance work orders.

Replaced obsolete flow meters and those that have reached the end of their useful life at various sites.

Completed design for the following generator replacement projects: WRF 2, SDO LS, Green River LS, and SDO WTP.

Completed chemical tanks of the following sites: WRF 3 (2 SHC), Lester (2 Ammonium), and WRF 1 (GBT Polymer).

Completed replacement of (2) 750 KVA Pad-Mounted Transformers at Citrus Woods Business Center.

Completed installation of protective relays at WDAT locations.

Complete design for WRF 2 Primary Clarifiers.

Completed construction of Desalter surge anticipators.

Completed construction of Sunkist and Aeration Powerhouse/MCC at WRF 2.

Completed WRF 1B Return Activated Sludge Isolation and Check Valve Replacement Project.

Completed Rebuild of Alum Skids at Lester Water Treatment Plant.

Completed Lester Water Treatment Plant Gravity Thickener Rehabilitation.

Completed Lester Chemical VFD upgrades (16 drives).

Completed design for WRF 1A concrete repairs for Mixed Liquor Channel.

Completed design of WRF 1A compliance flow meter.

Completed Driveway Expansion at Cresta Verde Booster Station.

Completed design for Cathodic Protection at WST.

Completed design for Lester Backwash Tank Rehab/Recoating.

Facilities Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 341 What do we plan to do in Fiscal Year 2027?
Award construction contract for WRF 2 Primary Clarifiers.

Begin procurement for WRF 2 and SDO LS Generators Replacement Project.

Begin Construction for Green River LS and SDO WTP Generators.

Continue replacing obsolete flow meters throughout the system.

Solicit bids and award construction contract for SDO Water Treatment Plant Flocculation Basin Baffles replacement.

Install new Acid Tanks, piping, and Desiccant filters at the Desalter.

Complete design and award construction contract for WRF 1 Blower, Digester, Boiler MCC and Electrical equipment upgrade.

Begin construction of WRF 1A Return Activated Sludge (RAS) discharge line replacement.

Complete design and procure material for the following MCCs: Border BPS, Stagecoach LS, and SDO WTP.

Complete construction WRF 1A concrete repairs for Mixed Liquor Channel.

Complete construction of Lester WTP filter 1 and 2 mag meter.

Complete construction of WRF 1 Static and Flash Mixer Installation Project.

Complete construction of WRF 1A compliance flow meter.

Complete construction of SDO Treatment plant surge basin rehab.

Complete Lester Gravity Thickener Gear Drive Replacement.

Complete construction of Mabey Canyon Pressure Reducing Station.

Complete Temescal Desalter Clean-In-Place (CIP) System Optimization.

Complete construction for Lester Backwash Tank Rehab/Recoating.

Complete replacement of electrical cable splicing near Owens St. and Junction St. within the Dos Lagos WDAT area.

Complete design of WRF 1 Generator and ATS/Switchgear.

Complete replacement of PME-11 PME315006.

Complete replacement of the following electrical transformers: PMT220017 (225KVA) and PMT520002 (2500KVA).

Complete design for WRF 1 CCB Instrument and Electrical Improvements.

Service Adjustment Change (Operating Budget)
Description Amount
1 FT Utility Maintenance Superintendent 200,828
Epoxy Coating for Electrical Equipment 60,000
Materials & Uniforms for 1 FT Utility Maintenance Superintendent 2,454 Vehicle Purchase for 1 FT Utility Maintenance Superintendent 23,580 Total $ 286,862
Facilities Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 342 Facilities Maintenance
Budgeted Expenditures, by Expense Type
Materials And Supplies $6,080,219 62.7%
Personnel Services $3,175,646 32.7%
Contractual $378,029 3.9%
Utilities $63,539 0.7%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Capital Outlay $206,605 $155,613 - - - -
Personnel Services $2,369,875 $2,547,602 $2,826,382 $3,175,646 $349,264 12.4% Materials And Supplies $5,031,952 $5,056,590 $5,705,877 $6,080,219 $374,342 6.6% Utilities $61,926 $34,764 $50,516 $63,539 $13,023 25.8% Contractual $375,784 $288,537 $434,722 $378,029 -$56,693 -13.0% Depreciation $1,771,511 $1,721,060 - - - -
Total Expenditures $9,817,654 $9,804,165 $9,017,497 $9,697,434 $679,936 7.5%

9.7M
Budgeted Expenditures Table by Expense Type
Facilities Maintenance Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 343 Sustainability/Conservation Budget Detail
What do we do?
The Sustainability & Conservation division manages various programs and outreach efforts that aim to promote the efficient use of potable water, provide incentive programs and educational classes, and host community events and campaigns. The team's efforts are concentrated in potable water conservation and leak detection and bringing awareness to safe water disposal through anti-contamination programs and campaigns that promote the health and efficient operation of the sewer system.

Goals & Objectives
What did we do in Fiscal Year 2026?
Performed approximately 997 water conservation site visits.

Handled approximately 75 water pressure inquiries.

Issued approximately 154 water conservation residential rebates, totaling $54,282.

Issued approximately 1470 water conservation commercial rebates, totaling $141,374.

Delivered 46 classroom presentations to 1,134 students, educating them on water conservation, the water cycle, and the importance of keeping storm drains clean.

Based on funding from the Metropolitan Water District, we completed a reclaimed conversion for the City of Corona’s Forecast Inspirations location in Zone 19.

Completed the Water Use Efficiency Objective report for the State Water Resources Control Board.

What do we plan to do in Fiscal Year 2027?
Maintain efforts to conduct site visits to promote water-saving practices.

Continue assisting customers with water pressure concerns to enhance service satisfaction.

Increase water conservation rebate incentives for residential and commercial customers to encourage responsible water use.

Expand participation in Citywide events to increase customer awareness on available conservation programs.

Administer the water conservation poster contest to engage children in resource management and showcase artistic talents.

Increase customer communication efforts through social media and outreach campaigns, ensuring broader engagement with water conservation practices.

Launch a pilot program to identify and address residential water leaks using advanced technologies to reduce water loss and improve resource efficiency.

Reducing water usage for all residents and businesses to reach Water Use Efficiency Objective goals.

Promoting water conservation efforts and continuing education at city and public events.

Sustainability/Conservation Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 344 Sustainability/Conservation
Budgeted Expenditures, by Expense Type
Personnel Services $658,753 62.4%
Materials And Supplies $394,459 37.3%
Utilities $3,252 0.3%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $451,806 $534,268 $616,095 $658,753 $42,658 6.9% Materials And Supplies $67,043 $94,133 $419,596 $394,459 -$25,137 -6.0% Utilities $3,343 $2,600 $4,488 $3,252 -$1,236 -27.5%
Total Expenditures $522,193 $631,002 $1,040,179 $1,056,464 $16,285 1.6%

1.06M
Budgeted Expenditures Table by Expense Type
Sustainability/Conservation Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 345 Utility Billing/Customer Care Budget Detail
What do we do?
The Utility Billing and Customer Care division serves customers with professionalism and respect while providing accurate billing and support related to water, sewer, reclaimed water, and electric consumption and services.

Goals & Objectives
What did we do in Fiscal Year 2026?
Handled 38,463 incoming customer calls with a monthly average speed of answer of 3 minutes and 27 seconds.

Maintained an average monthly abandoned call rate of 15% despite the high volume.

Generated over 561,000 utility bills for water, sewer, and electric services for both residential and commercial customers.

Processed 497,726 payments, totaling $115,222,392.11.

Maintained the number of customers enrolled in electronic utility billing (eBill) during the fiscal year, totaling 8,561 eBill customers.

Continued to enroll customers in the automatic payment program (AutoPay), reaching a total of 17,328 customers enrolled in AutoPay.

Received $3,634.00 from the Low-Income Home Energy Assistance Program (LIHEAP) to assist customers with outstanding electric charges.

Completed the upgrade of the utility billing software to improve system functionality, added security, and increased efficiency, enhancing staff productivity.

Started full implementation of the Advanced Metering Infrastructure (AMI) meter replacement program, reaching 60% completion.

What do we plan to do in Fiscal Year 2027?
Maintain a monthly average speed of answer of 1 minute and 30 seconds or less.

Maintain a monthly abandoned call rate of 5% or less.

Increase the number of enrollments in eBill to 10,000 customers.

Increase the number of enrollments in AutoPay to 18,500 customers.

Upgrade all greenfield electric meters to Advanced Metering Infrastructure (AMI) meters.

Implement a new electric Meter Data Management System (MDMS) for the upgraded electric AMI meters.

Complete installation of all water and reclaimed water meters to AMI.

Start a Business Process Review for the new billing system to identify process enhancements and increase efficiency.

Develop outreach strategies to promote awareness of the AMI meter data available in the customer portal. As the meter installations are rolled out, customers will be able to view their usage daily and set up high usage alerts.

This will help them locate the cause of high usage sooner to avoid a high bill. The portal also offers bill due date alerts and past-due alerts. The goal is to increase the number of customers who sign up for these alerts to help conserve water and decrease delinquencies.

Utility Billing/Customer Care Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 346 Service Adjustment Change (Operating Budget)
Description Amount
1 FT Lead Meter Service Technician 114,541
1 FT Utility Billing & Meter Services Supervisor 178,793 2 FT Meter Service Technicians 197,850
Cellular Annual Charge for City's AMI System 18,750
Customer Information System (CIS) Business Process Review 73,000 Hardware/Software/IT costs for 1 FT Lead Meter Service Technician 2,838 Material for 1 FT Utility Billing & Meter Services Supervisor 1,128 Materials & Uniforms for 1 FT Lead Meter Service Technician 2,454 Materials & Uniforms for 2 FT Meter Service Technicians 4,908 Vehicle Purchase for 2 FT Meter Service Technicians 55,160 Vehicle Purchase for 1 FT Lead Meter Service Technician 27,580 Total $ 677,003
Utility Billing/Customer Care Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 347 Utility Billing/Customer Care
Budgeted Expenditures, by Expense Type
Personnel Services $2,405,019 48.0%
Contractual $1,716,448 34.3%
Materials And Supplies $854,984 17.1%
Utilities $32,243 0.6%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $1,354,733 $1,531,623 $1,776,938 $2,405,019 $628,081 35.3% Materials And Supplies $300,158 $623,329 $714,419 $854,984 $140,565 19.7% Utilities $7,468 $10,441 $14,980 $32,243 $17,263 115.2% Contractual $1,762,523 $1,904,704 $2,064,715 $1,716,448 -$348,267 -16.9% Total Expenditures $3,424,881 $4,070,098 $4,571,052 $5,008,694 $437,642 9.6%

5.01M
Budgeted Expenditures Table by Expense Type
Utility Billing/Customer Care Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 348 Waste Disposal and Recycling Budget Detail
What do we do?
The Refuse/Recycling Program ensures efficient contract administration and oversight of solid waste and recycling services provided by Waste Management, our contracted waste and recycling hauler. We are dedicated to implementing and enforcing recycling program requirements to uphold environmental sustainability standards.

Goals & Objectives
What did we do in Fiscal Year 2026?
Cohosted two community Household Hazardous Waste (HHW) collection events alongside the County of Riverside at City Hall, serving 3,540 vehicles and safely collecting over 129 tons of hazardous waste for proper disposal.

Hosted two Bulk Item, E-Waste, and Paper Shedding events with WM, drawing 1,385 residents to collect and dispose of unwanted items.

Achieved a reduction in landfill disposal by over 14,000 tons compared to the previous calendar year by promoting recycling, diversion strategies, and process improvements.

Achieved compliance with all components of SB 1383 including:

Meeting the Procurement target of recovered organic waste products for calendar year 2025.

Monitoring recycled content paper product purchases made by the City.

Conducting comprehensive education on SB 1383 requirements.

Completing annual edible food recovery site inspections.

Engaged residents through education and outreach efforts, participating in public events to promote recycling, organic waste recycling, reuse, and waste reduction.

Started a performance audit of the waste hauler’s services and billing operations, with an estimated completion date in Q4 of FY27.

What do we plan to do in Fiscal Year 2027?
Continue hosting two community Bulk Item, E-Waste, and Paper Shredding events alongside WM at City Hall.

Continue hosting two county-wide Household Hazardous Waste (HHW) disposal events at City Hall.

Continue to work with residents and businesses on the various components of SB 1383 including:

Monitoring and enforcing Edible Food Recovery programs.

Conducting contamination monitoring on all waste streams.

Enforcing California’s waste and recycling regulations, as necessary.

Promote proper bulk item disposal and education outreach to reduce illegal dumping.

Continue to provide education and outreach by participating in public events to promote recycling, organic waste recycling, reuse, and waste reduction.

Continue to monitor the City’s waste hauler’s performance and collaborate to identify and resolve service issues for the community.

Continue efforts to reduce landfill disposal by promoting recycling, composting, and waste reduction techniques.

Waste Disposal and Recycling Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 349 Waste Disposal and Recycling
Budgeted Expenditures, by Expense Type
Personnel Services $433,544 54.1%
Contractual $261,596 32.6%
Materials And Supplies $105,601 13.2%
Utilities $1,310 0.2%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services $298,986 $250,363 $470,794 $433,544 -$37,250 -7.9% Materials And Supplies $58,423 $58,643 $91,748 $105,601 $13,853 15.1% Utilities $996 $399 $1,683 $1,310 -$373 -22.2%
Contractual $11,330,137 $983,303 $363,759 $261,596 -$102,163 -28.1% Total Expenditures $11,688,542 $1,292,708 $927,984 $802,052 -$125,932 -13.6% 802K
Budgeted Expenditures Table by Expense Type
Waste Disposal and Recycling Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 350 Airport Operations Budget Detail
What do we do?
The Airport Operations section is responsible for Airport operation compliance with all federal, state, and local laws, ordinances, and regulations. The Airport Operations section works in conjunction with the Economic Development Airport Program and Community Services Airport Maintenance section to provide a first-rate General Aviation facility serving commercial operators, recreational flyers, and the City of Corona.

Goals & Objectives
What did we do in Fiscal Year 2026?
Coordinated the City’s response to the Caltrans/FAA airport inspection.

Supported planning and funding for airport striping and pavement rehabilitation needs.

Provided oversight and coordination for inspection-related compliance items.

What do we plan to do in Fiscal Year 2027?
Oversee implementation of the airport striping and pavement rehabilitation project.

Continue coordinating corrective actions related to airport inspection findings.

Support ongoing compliance and safe airport operations through coordination with internal departments, contractors, and regulatory agencies.

Airport Operations
Budgeted Expenditures, by Expense Type
Personnel Services $14,214 100.0%
Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed
$ Change
(Prop. to
Adop.)
% Change
(Prop. to
Adop.)
Personnel Services - $5,562 $12,313 $14,214 $1,901 15.4% Total Expenditures - $5,562 $12,313 $14,214 $1,901 15.4%

14.2K
Budgeted Expenditures Table by Expense Type
Airport Operations Budget Detail
City of Corona | Fiscal Year 2027 Proposed Budget Page 351 Appendix
City of Corona | Fiscal Year 2027 Proposed Budget Page 352 RESOLUTION NO. 2026-032

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CORONA,

CALIFORNIA, ADOPTING SAID CITY'S BUDGET FOR FISCAL
YEAR 2027, REVISED BUDGET ITEMS AND BUDGET POLICIES
WHEREAS, the City Manager has prepared the City’s budget for the fiscal year ending June 30, 2027; and
WHEREAS, the City Council has conferred with the City Manager and appropriate staff in public meetings, and has deliberated and considered the proposed budget.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Corona, California, as follows:

SECTION 1: Adoption of Budget.

The City of Corona Proposed Annual Budget for Fiscal Year 2027, on file with the office of the City Clerk, is hereby adopted as the budget for the City of Corona, or as so directed by minute action, for July 1, 2026 through June 30, 2027. Included in the budget adoption is the approval for all identified estimated revenues, expenditure appropriations, transfers between funds, lease payments for the Corona Utility Authority, interfund charges, debt service, and estimated continuing appropriations. Appropriation of the budget may also occur as related to prior City Council agreements or minute actions.

SECTION 2: Approval of Revised Budget Items.

The Summary of Revised Budget Items, as included in Attachment A, if any, for the Fiscal Year 2027, are hereby adopted as the part of the budget for the City of Corona, or as so directed by minute action, for Fiscal Year 2027.

SECTION 3: To Increase, Add or Delete Appropriations; Administrative Authority.

Throughout the fiscal year, the City Council of the City of Corona may, by the affirming vote of three members, as so directed by minute action, amend the budget to increase, add or delete appropriations. Notwithstanding the foregoing, the City Manager may exercise his or her powers and duties under Corona Municipal Code Section 2.04.060, including, without limitation, the ability to transfer employees from one department to another and to consolidate or combine offices, positions, departments, divisions or units under his or her direction, without additional City Council approved budget action, so long as the funding necessary for such actions is already provided for in the budget and can be implemented using staff’s administrative funding authority provided for in this Resolution, such as Section 4 (Transfer of Funds Within an Appropriation), or elsewhere in applicable City law or policy. All approved labor related changes, including, but not limited to, employee bargaining unit negotiated Memoranda of Understanding (MOU) items, other related employee resolutions or contracts, benefit premium changes, Other Post Retirement Benefit actuarial requirements, leave calculations, and “side letter” changes will be authorized for appropriations for the said fiscal year, either through City Council approved budget action or using staff’s administrative funding authority provided for in this Resolution or elsewhere in applicable City law or policy. Funds appropriated by the City Council are authorized to be expended as necessary and proper for municipal purposes.

City Council Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 353 In addition, authorize the City Manager (or his/her designee) to approve budget increases to revenue and expenditures for grant awards that total $25,000 or less. Grant awards will be reported to the City Council with the quarterly budget update reports. If additional grant funding is awarded that brings the total of the grant to more than $25,000, staff will seek City Council approval prior to making budget adjustments.

SECTION 4: Transfer of Funds Within an Appropriation.

At the request of a Department Director (or his/her designee), and with the concurrence of the Finance Director (or his/her designee) transfer of funds/appropriations may occur between object classifications and/or divisional sections as needed, within a departmental appropriation, occurring within the same fund and spending category.

These actions may include transfer requests isolating or combining a specific activity from an existing approved project, both capital improvements and operating & maintenance; transfer requests isolating or combining specific activity from a divisional section, within a departmental appropriation, to an existing or new project, both capital improvements and operating & maintenance; and/or transfers between similar projects having the same funding source and in the same project category, as long as these transfers are cumulatively equal to or less than ten percent (10%) of the transferring project or divisional section in the current fiscal year’s authorized budget. The City Manager may transfer operational funds between departments occurring within the same fund as long as the total authorized appropriations in the fund are not increased by the action. Transfers between spending categories, such as personnel to non-personnel, shall require the approval of the City Council.

At the end of each fiscal year, unused funds allocated for projects may be reallocated to other projects as long as the projects have the same funding source. The City Manager (or his/her designee) will prepare a proposal for the reallocation of unspent funds between projects, including a justification for the reallocation. The proposal will be presented to the City Council for review and approval.

SECTION 5: Errors, Omissions and Accounting Changes.

Upon review and approval of the Finance Director, (or his/her designee) minor accounting errors and omissions may be corrected for revenues, appropriations, transfers, interfund charges, debt service, and continuing appropriations for the said fiscal year, as well as accounting changes, including but not limited to, the consolidation and segregation of funds and activities for reporting purposes and minor project title changes.

SECTION 6: City Budget Policies.

The following policies are to be used for the administration of the City’s Budget:

1. In the event that projected total revenues, as estimated by the Finance Director, are insufficient to support the current year level of appropriations, the City Manager may recommend adjustments to the City’s estimated revenues and/or appropriation levels for approval by the City Council. Furthermore, as long as there are no significant decreases in existing levels of service as indicated in Section 3 and the total appropriations are not increased by such actions, the City Manager may also transfer budget allocations between departments for the sole purpose of meeting City Council Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 354 departmental operational needs and/or strategic goals and objectives as identified by the City Council. Furthermore, the City Manager may initiate transfer requests isolating or combining a specific activity from an existing approved project (both capital improvements and operating & maintenance) and/or transfers between similar projects having the same funding source and in the same project category, as long as the transfers are cumulatively equal to or less than ten percent (10%) of the transferring project in the current fiscal year’s authorized budget.

2. Operating budget appropriations expire at the end of the fiscal year. No unexpended funds shall be carried forward to the following fiscal year, except as necessary for grant reporting requirements, encumbered purchase order activity that crosses fiscal years, or as expressly authorized by the City Council as a continuing appropriation.

3. Project budgets, both capital improvements and operating and maintenance, may be carried forward to the following fiscal year if the project is not completed within the current fiscal year. Project budgets carried forward must be documented and reported in the annual budget document.

SECTION 7: General Fund Designated Department Specific Revenue.

The City Council of the City of Corona may, by the affirming vote of three members, as so directed by minute action, designate committed fund balance from a department specific revenue stream in the General Fund. At the request of a Department Director (or his/her designee) and with the concurrence of the Finance Director (or his/her designee) an appropriation of budget may occur upon receipt of funds, not to exceed $50,000 per project. An appropriation exceeding $50,000 shall be made by the City Council of the City of Corona, by the affirming vote of three members, as so directed by minute action.

PASSED, APPROVED, AND ADOPTED this 3 day of June, 2026. ________________________________
Mayor of the City of Corona, California
ATTEST:
______________________________________________
City Clerk of the City of Corona, California
rd
City Council Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 355

CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly introduced and adopted by the City Council of the City of Corona, California, at a regular meeting thereof held on the 3 day of June, 2026, by the following vote of the Council:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 3 day of June, 2026.
______________________________________________
City Clerk of the City of Corona, California
(SEAL)
rd
rd
City Council Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 356 RESOLUTION NO. 2026-033

RESOLUTION OF THE CORONA UTILITY AUTHORITY OF THE
CITY OF CORONA, CALIFORNIA, ADOPTING SAID AUTHORITY’S
BUDGET FOR FISCAL YEAR 2027, REVISED BUDGET ITEMS AND

BUDGET POLICIES
WHEREAS, the Executive Director has prepared the Corona Utility Authority’s budget for the fiscal year ending June 30, 2027; and
WHEREAS, the Corona Utility Authority has conferred with the Executive Director and appropriate staff in public meetings, and has deliberated and considered the proposed budget.

NOW, THEREFORE, BE IT RESOLVED by the Corona Utility Authority of the City of Corona, California, as follows:

SECTION 1: Adoption of Budget.

The Corona Utility Authority of the City of Corona Proposed Annual Budget for Fiscal Year 2027, on file with the office of the City Clerk, is hereby adopted as the budget for the Corona Utility Authority of the City of Corona, or as so directed by minute action, for July 1, 2026 through June 30, 2027. Included in the budget adoption is the approval for all identified estimated revenues, expenditure appropriations, transfers between funds, lease payments for the Corona Utility Authority, interfund charges, debt service, and estimated continuing appropriations. Appropriation of budget may also occur as related to prior Corona Utility Authority agreements or minute actions.

SECTION 2: Approval of Revised Budget Items.

The Summary of Revised Budget Items, as included in Attachment A, if any, for the Fiscal Year 2027, are hereby adopted as the part of the budget for the Corona Utility Authority of the City of Corona, or as so directed by minute action, for Fiscal Year 2027.

SECTION 3: To Increase, Add or Delete Appropriations; Administrative Authority.

Throughout the fiscal year, the Corona Utility Authority of the City of Corona may, by the affirming vote of three members, as so directed by minute action, amend the budget to increase, add or delete appropriations. Notwithstanding the foregoing, the Executive Director may exercise his or her powers and duties under Corona Municipal Code Section

2.04.060, including, without limitation, the ability to transfer employees from one department to another and to consolidate or combine offices, positions, departments, divisions or units under his or her direction, without additional Corona Utility Authority approved budget action, so long as the funding necessary for such actions is already provided for in the budget and can be implemented using staff’s administrative funding authority provided for in this Resolution, such as Section 4 (Transfer of Funds Within an Appropriation), or elsewhere in applicable City law or policy. All approved labor related changes, including, but not limited to, employee bargaining unit negotiated Memoranda of Understanding (MOU) items, other related employee resolutions or contracts, benefit premium changes, Other Post Retirement Benefit actuarial requirements, leave calculations, and “side letter” changes will be authorized for appropriations for the said fiscal year, either through Corona Utility Authority approved budget action or using staff’s Corona Utility Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 357 administrative funding authority provided for in this Resolution or elsewhere in applicable City law or policy. Funds appropriated by the Corona Utility Authority are authorized to be expended as necessary and proper for municipal purposes.

In addition, authorize the Executive Director (or his/her designee) to approve budget increases to revenue and expenditures for grant awards that total $25,000 or less. Grant awards will be reported to the Corona Utility Authority with the quarterly budget update reports. If additional grant funding is awarded that brings the total of the grant to more than $25,000, staff will seek Corona Utility Authority approval prior to making budget adjustments.

SECTION 4: Transfer of Funds Within an Appropriation.

At the request of a Department Director (or his/her designee), and with the concurrence of the Finance Director (or his/her designee) transfer of funds/appropriations may occur between object classifications and/or divisional sections as needed, within a departmental appropriation, occurring within the same fund and spending category.

These actions may include transfer requests isolating or combining a specific activity from an existing approved project, both capital improvements and operating & maintenance; transfer requests isolating or combining specific activity from a divisional section, within a departmental appropriation, to an existing or new project, both capital improvements and operating & maintenance; and/or transfers between similar projects having the same funding source and in the same project category, as long as these transfers are cumulatively equal to or less than ten percent (10%) of the transferring project or divisional section in the current fiscal year’s authorized budget. The Executive Director may transfer operational funds between departments occurring within the same fund. Transfers between spending categories, such as personnel to non-personnel, shall require the approval of the Corona Utility Authority.

At the end of each fiscal year, unused funds allocated for projects may be reallocated to other projects as long as the projects have the same funding source. The Executive Director (or his/her designee) will prepare a proposal for the reallocation of unspent funds between projects, including a justification for the reallocation. The proposal will be presented to the Corona Utility Authority for review and approval.

SECTION 5: Errors, Omissions and Accounting Changes.

Upon review and approval of the Finance Director, (or his/her designee) minor accounting errors and omissions may be corrected for revenues, appropriations, transfers, interfund charges, debt service, and continuing appropriations for the said fiscal year, as well as accounting changes, including but not limited to, the consolidation and segregation of funds and activities for reporting purposes and minor project title changes.

SECTION 6: Corona Utility Authority Budget Policies.

The following policies are to be used for the administration of the Corona Utility Authority’s budget:

1. In the event that projected total revenues, as estimated by the Finance Director, are insufficient to support the current year level of appropriations, the Executive Director may recommend adjustments to the City’s estimated revenues and/or appropriation levels for approval by the Corona Utility Authority. Furthermore, as long as there are Corona Utility Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 358 no significant decreases in existing levels of service as indicated in Section 3 and the total appropriations are not increased by such actions, the Executive Director may also transfer budget allocations between departments for the sole purpose of meeting departmental operational needs and/or strategic goals and objectives as identified by the Corona Utility Authority. Furthermore, the Executive Director may initiate transfer requests isolating or combining a specific activity from an existing approved project (both capital improvements and operating & maintenance) and/or transfers between similar projects having the same funding source and in the same project category, as long as the transfers are cumulatively equal to or less than ten percent (10%) of the transferring project in the current fiscal year’s authorized budget.

2. Operating budget appropriations expire at the end of the fiscal year. No unexpended funds shall be carried forward to the following fiscal year, except as necessary for grant reporting requirements, encumbered purchase order activity that crosses fiscal years, or as expressly authorized by the Corona Utility Authority as a continuing appropriation.

3. Project budgets, both capital improvements and operating and maintenance, may be carried forward to the following fiscal year if the project is not completed within the current fiscal year. Project budgets carried forward must be documented and reported in the annual budget document.

PASSED, APPROVED, AND ADOPTED this 3 day of June, 2026. _________________________________
President of the Corona Utility Authority
of the City of Corona, California
ATTEST:
__________________________________
Secretary of the Corona Utility Authority
of the City of Corona, California
rd
Corona Utility Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 359

CERTIFICATION
I, Sylvia Edwards, Secretary of the Corona Utility Authority of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly introduced and adopted by the Corona Utility Authority of the City of Corona, California, at a regular meeting thereof held on the 3rd day of June, 2026, by the following vote of the Authority:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS THEREOF, I have hereunto set my hand and affixed the official seal of the Corona Utility Authority of the City of Corona, California, this 3 day of June, 2026. __________________________________
Secretary of the Corona Utility Authority
of the City of Corona, California
(SEAL)
rd
Corona Utility Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 360 RESOLUTION NO. 2026-034

RESOLUTION OF THE CORONA PUBLIC FINANCING AUTHORITY

OF THE CITY OF CORONA, CALIFORNIA, ADOPTING SAID
AUTHORITY’S BUDGET FOR FISCAL YEAR 2027, REVISED

BUDGET ITEMS AND BUDGET POLICIES
WHEREAS, the Executive Director has prepared the Corona Public Financing Authority’s budget for the fiscal year ending June 30, 2027; and WHEREAS, the Corona Public Financing Authority has conferred with the Executive Director and appropriate staff in public meetings, and has deliberated and considered the proposed budget.

NOW, THEREFORE, BE IT RESOLVED by the Corona Public Financing Authority of the City of Corona, California, as follows:

SECTION 1: Adoption of Budget.

The Corona Public Financing Authority of the City of Corona Proposed Annual Budget for Fiscal Year 2027, on file with the office of the City Clerk, is hereby adopted as the budget for the Corona Public Financing Authority of the City of Corona, or as so directed by minute action, for July 1, 2026 through June 30, 2027. Included in the budget adoption is the approval for all identified estimated revenues, expenditure appropriations, transfers between funds, interfund charges, debt service and estimated continuing appropriations.

Appropriation of budget may also occur as related to prior Corona Public Financing Authority agreements or minute actions.

SECTION 2: Approval of Revised Budget Items.

The Summary of Revised Budget Items, as included in Attachment A, if any, for the Fiscal Year 2027, are hereby adopted as the part of the budget for the Corona Public Financing Authority of the City of Corona, or as so directed by minute action, for Fiscal Year 2027.

SECTION 3: To Increase, Add or Delete Appropriations; Administrative Authority.

Throughout the fiscal year, the Corona Public Financing Authority may, by the affirming vote of three members, as so directed by minute action, amend the budget to increase, add or delete appropriations. Notwithstanding the foregoing, the Executive Director may exercise his or her powers and duties under Corona Municipal Code Section 2.04.060, including, without limitation, the ability to transfer employees from one department to another and to consolidate or combine offices, positions, departments, divisions or units under his or her direction, without additional Corona Public Financing Authority approved budget action, so long as the funding necessary for such actions is already provided for in the budget and can be implemented using staff’s administrative funding authority provided for in this Resolution, such as Section 4 (Transfer of Funds Within an Appropriation), or elsewhere in applicable City law or policy. All approved labor related changes, including, but not limited to, employee bargaining unit negotiated Memoranda of Understanding (MOU) items, other related employee resolutions or contracts, benefit premium changes, Other Post Retirement Benefit actuarial requirements, leave calculations, and “side letter” changes will be authorized for appropriations for the said Corona Public Financing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 361 fiscal year, either through Corona Public Financing Authority approved budget action or using staff’s administrative funding authority provided for in this Resolution or elsewhere in applicable City law or policy. Funds appropriated by the City of Corona Public Financing Authority are authorized to be expended as necessary and proper for municipal purposes.

In addition, authorize the Executive Director (or his/her designee) to approve budget increases to revenue and expenditures for grant awards that total $25,000 or less. Grant awards will be reported to the Corona Public Financing Authority with the quarterly budget update reports. If additional grant funding is awarded that brings the total of the grant to more than $25,000, staff will seek Corona Public Financing Authority approval prior to making budget adjustments.

SECTION 4: Transfer of Funds Within an Appropriation.

At the request of a Department Director (or his/her designee), and with the concurrence of the Finance Director (or his/her designee) transfer of funds/appropriations may occur between object classifications and/or divisional sections as needed, within a departmental appropriation, occurring within the same fund and spending category.

These actions may include transfer requests isolating or combining a specific activity from an existing approved project, both capital improvements and operating & maintenance; transfer requests isolating or combining specific activity from a divisional section, within a departmental appropriation, to an existing or new project, both capital improvements and operating & maintenance; and/or transfers between similar projects having the same funding source and in the same project category, as long as the transfers are cumulatively equal to or less than ten percent (10%) of the transferring project or divisional section in the current fiscal year’s authorized budget. The Executive Director may transfer operational funds between departments occurring within the same fund as long as the total authorized appropriations in the fund are not increased by the action. Transfers between spending categories, such as personnel to non-personnel, shall require the approval of the Corona Public Financing Authority.

At the end of each fiscal year, unused funds allocated for projects may be reallocated to other projects as long as the projects have the same funding source. The Executive Director (or his/her designee) will prepare a proposal for the reallocation of unspent funds between projects, including a justification for the reallocation. The proposal will be presented to the Corona Public Financing Authority for review and approval.

SECTION 5: Errors, Omissions and Accounting Changes.

Upon review and approval of the Finance Director, (or his/her designee) minor accounting errors and omissions may be corrected for revenues, appropriations, transfers, interfund charges, and continuing appropriations for the said fiscal year, as well as accounting changes, including but not limited to, the consolidation and segregation of funds and activities for reporting purposes and minor project title changes.

SECTION 6: Corona Public Financing Authority Budget Policies.

The following policies are to be used for the administration of the Corona Public Financing Authority’s budget:

Corona Public Financing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 362

1. In the event that projected total revenues, as estimated by the Finance Director, are insufficient to support the current year level of appropriations, the Executive Director may recommend adjustments to the City’s estimated revenues and/or appropriation levels for approval by the Corona Public Financing Authority. Furthermore, as long as there are no significant decreases in existing levels of service as indicated in Section 3 and the total appropriations are not increased by such actions, the Executive Director may also transfer budget allocations between departments for the sole purpose of meeting departmental operational needs and/or strategic goals and objectives as identified by the Corona Public Financing Authority. Furthermore, the Executive Director may initiate transfer requests isolating or combining a specific activity from an existing approved project (both capital improvements and operating & maintenance) and/or transfers between similar projects having the same funding source and in the same project category, as long as the transfers are cumulatively equal to or less than ten percent (10%) of the transferring project in the current fiscal year’s authorized budget.

2. Operating budget appropriations expire at the end of the fiscal year. No unexpended funds shall be carried forward to the following fiscal year, except as necessary for grant reporting requirements, encumbered purchase order activity that crosses fiscal years, or as expressly authorized by the Corona Public Financing Authority as a continuing appropriation.

3. Project budgets, both capital improvements and operating and maintenance, may be carried forward to the following fiscal year if the project is not completed within the current fiscal year. Project budgets carried forward must be documented and reported in the annual budget document.

PASSED, APPROVED, AND ADOPTED this 3 day of June, 2026. ____________________________________
Chairperson of the Corona Public Financing Authority
of the City of Corona, California
ATTEST:
__________________________________
Secretary of the Corona Public Financing
Authority of the City of Corona, California
rd
Corona Public Financing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 363

CERTIFICATION
I, Sylvia Edwards, Secretary of the Corona Public Financing Authority of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly introduced and adopted by the Corona Public Financing Authority of the City of Corona, California, at a regular meeting thereof held on the 3 day of June, 2026, by the following vote of the Authority:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the Corona Public Financing Authority of the City of Corona, California, this 3 day of June, 2026.
___________________________________________
Secretary of the Corona Public Financing Authority
of the City of Corona, California
(SEAL)
rd
rd
Corona Public Financing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 364 RESOLUTION NO. 2026-035

RESOLUTION OF THE CITY OF CORONA HOUSING AUTHORITY,
ADOPTING SAID AUTHORITY’S BUDGET FOR FISCAL YEAR 2027,

REVISED BUDGET ITEMS AND BUDGET POLICIES
WHEREAS, the Executive Director has prepared the City of Corona Housing Authority’s budget for the fiscal year ending June 30, 2027; and
WHEREAS, the City of Corona Housing Authority has conferred with the Executive Director and appropriate staff in public meetings, and has deliberated and considered the proposed budget; and
WHEREAS, pursuant to California Law (Health and Safety Code Section 34240, et seq. “Housing Authority Law”), the City Council has adopted and the City of Corona Housing Authority is responsible for implementing the affordable housing goals, policies and objectives; and
WHEREAS, the City of Corona Housing Authority desires to provide financial assistance for the public improvements and projects generally listed and described in the Housing Element of the General Plan.

NOW, THEREFORE, BE IT RESOLVED by the City of Corona Housing Authority of the City of Corona, California, as follows:

SECTION 1: Adoption of Budget.

The City of Corona Housing Authority Proposed Annual Budget for Fiscal Year 2027, on file with the office of the City Clerk, is hereby adopted as the budget for the City of Corona Housing Authority, or as so directed by minute action, for July 1, 2026 through June 30, 2027. Included in the budget adoption is the approval for all identified estimated revenues, expenditure appropriations, transfers between funds, interfund charges, debt service, and estimated continuing appropriations. Appropriation of budget may also occur as related to prior City of Corona Housing Authority agreements or minute actions.

SECTION 2: Approval of Revised Budget Items.

The Summary of Revised Budget Items, as included in Attachment A, if any, for Fiscal Year 2027, are hereby adopted as the part of the budget for the City of Corona Housing Authority, or as so directed by minute action, for Fiscal Year 2027.

SECTION 3: To Increase, Add or Delete Appropriations; Administrative Authority.

Throughout the fiscal year, the City of Corona Housing Authority may, by the affirming vote of three members, as so directed by minute action, amend the budget to increase, add or delete appropriations. Notwithstanding the foregoing, the Executive Director may exercise his or her powers and duties under Corona Municipal Code Section 2.04.060, including, without limitation, the ability to transfer employees from one department to another and to consolidate or combine offices, positions, departments, divisions or units under his or her direction, without additional Corona Housing Authority approved budget action, so long as the funding necessary for such actions is already provided for in the Corona Housing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 365 budget and can be implemented using staff’s administrative funding authority provided for in this Resolution, such as Section 4 (Transfer of Funds Within an Appropriation), or elsewhere in applicable City law or policy. All approved labor related changes, including, but not limited to, employee bargaining unit negotiated Memoranda of Understanding (MOU) items, other related employee resolutions or contracts, benefit premium changes, Other Post Retirement Benefit actuarial requirements, leave calculations, and “side letter” changes will be authorized for appropriations for the said fiscal year, either through Corona Housing Authority approved budget action or using staff’s administrative funding authority provided for in this Resolution or elsewhere in applicable City law or policy. Funds appropriated by the City of Corona Housing Authority are authorized to be expended as necessary and proper for municipal purposes.

In addition, authorize the Executive Director (or his/her designee) to approve budget increases to revenue and expenditures for grant awards that total $25,000 or less. Grant awards will be reported to the Corona Housing Authority with the quarterly budget update reports. If additional grant funding is awarded that brings the total of the grant to more than $25,000, staff will seek Corona Housing Authority approval prior to making budget adjustments.

SECTION 4: Transfer of Funds Within an Appropriation.

At the request of a Department Director (or his/her designee), and with the concurrence of the Finance Director (or his/her designee) transfer of funds/appropriations may occur between object classifications and/or divisional sections as needed, within a departmental appropriation, occurring within the same fund and spending category.

These actions may include transfer requests isolating or combining a specific activity from an existing approved project, both capital improvements and operating & maintenance; transfer requests isolating or combining specific activity from a divisional section, within a departmental appropriation, to an existing or new project, both capital improvements and operating & maintenance; and/or transfers between similar projects having the same funding source and in the same project category, as long as these transfers are cumulatively equal to or less than ten percent (10%) of the transferring project or divisional section in the current fiscal year’s authorized budget. The Executive Director may transfer operational funds between departments occurring within the same fund as long as the total authorized appropriations in the fund are not increased by the action. Transfers between spending categories, such as personnel to non-personnel, shall require the approval of the Corona Housing Authority.

At the end of each fiscal year, unused funds allocated for projects may be reallocated to other projects as long as the projects have the same funding source. The Executive Director (or his/her designee) will prepare a proposal for the reallocation of unspent funds between projects, including a justification for the reallocation. The proposal will be presented to the Corona Housing Authority for review and approval.

SECTION 5: Errors, Omissions and Accounting Changes.

Upon review and approval of the Finance Director, (or his/her designee) minor accounting errors and omissions may be corrected for revenues, appropriations, transfers, interfund charges, debt service, and continuing appropriations for the said fiscal year, as well as accounting changes, including but not limited to, the consolidation and segregation of funds and activities for reporting purposes and minor project title changes.

Corona Housing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 366 SECTION 6: City of Corona Housing Authority Budget Policies.

The following policies are to be used for the administration of the City of Corona Housing Authority’s budget:

1. In the event that projected total revenues, as estimated by the Finance Director, are insufficient to support the current year level of appropriations, the Executive Director may recommend adjustments to the City’s estimated revenues and/or appropriation levels for approval by the Corona Housing Authority. Furthermore, as long as there are no significant decreases in existing levels of service as indicated in Section 3 and the total appropriations are not increased by such actions, the Executive Director may also transfer budget allocations between departments for the sole purpose of meeting departmental operational needs and/or strategic goals and objectives as identified by the Corona Housing Authority. Furthermore, the Executive Director may initiate transfer requests isolating or combining a specific activity from an existing approved project (both capital improvements and operating & maintenance) and/or transfers between similar projects having the same funding source and in the same project category, as long as the transfers are cumulatively equal to or less than ten percent (10%) of the transferring project in the current fiscal year’s authorized budget.

2. Operating budget appropriations expire at the end of the fiscal year. No unexpended funds shall be carried forward to the following fiscal year, except as necessary for grant reporting requirements, encumbered purchase order activity that crosses fiscal years, or as expressly authorized by the Corona Housing Authority as a continuing appropriation.

3. Project budgets, both capital improvements and operating and maintenance, may be carried forward to the following fiscal year if the project is not completed within the current fiscal year. Project budgets carried forward must be documented and reported in the annual budget document.

PASSED, APPROVED, AND ADOPTED this 3 day of June, 2026. _______________________________________
Chairperson, City of Corona Housing Authority
City of Corona, California
ATTEST:
_____________________________________
Secretary, City of Corona Housing Authority
City of Corona, California
rd
Corona Housing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 367

CERTIFICATION
I, Sylvia Edwards, Secretary of the City of Corona Housing Authority, do hereby certify that the foregoing Resolution was regularly introduced and adopted by the City of Corona Housing Authority, at a regular meeting thereof held on the 3 day of June, 2026, by the following vote of the Authority:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona Housing Authority, this 3 day of June, 2026. _____________________________________
Secretary, City of Corona Housing Authority
City of Corona, California
(SEAL)
rd
rd
Corona Housing Authority Budget Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 368 RESOLUTION NO. 2026-036

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CORONA, CALIFORNIA, ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT FOR FISCAL YEAR 2027 AND

SELECTING THE POPULATION AND INFLATION FACTOR

ACCORDINGLY
WHEREAS, Article XIII-B of the Constitution of the State of California places limits on the budgetary appropriations; and
WHEREAS, the limit on appropriations for Fiscal Year 2027 is calculated by adjusting the base year (1979-80) appropriations by the percentage changes in the City population growth or County population growth and California per capita personal income or the increase in non-residential assessed valuation due to new construction; and WHEREAS, the data necessary to calculate the increase in the non-residential assessed valuation was generally not available from the County Assessor and the City may need to adjust the limit on appropriations once the data is available; and WHEREAS, the City Council selects the County’s population growth of 0.42% and the California per capita personal income change of 4.95% to calculate the Fiscal Year 2027 Appropriation Limit.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Corona, California that the City has conformed to the provisions of Article XIII-B of the State Constitution in determining the appropriations limit for Fiscal Year 2027; and BE IT FURTHER RESOLVED that the City's appropriations limit totals $825,566,846 and the City's appropriations subject to limitation are $207,170,784. Worksheets used to determine said amounts are on file in the office of the City's Finance Department.

PASSED, APPROVED, AND ADOPTED this 3 day of June, 2026. ________________________________
Mayor of the City of Corona, California
ATTEST:
_______________________________________________
City Clerk of the City of Corona, California

CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly introduced and adopted by the City Council of the rd
Annual Appropriations Limit Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 369 City of Corona, California, at a regular meeting thereof held on the 3 day of June, 2026, by the following vote of the Council.

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS THEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 3 day of June, 2026.
________________________________________________
City Clerk of the City of Corona, California
(SEAL)
rd
rd
Annual Appropriations Limit Resolution
City of Corona | Fiscal Year 2027 Proposed Budget Page 370 Budget Glossary

ACRONYMS
AB Assembly Bill
ACFR Annual Comprehensive Financial Report
AD Assessment District
ADA Americans with Disabilities Act
AQMD South Coast Air Quality Management District
ARPA American Rescue Plan Act
ATMS Advanced Traffic Management System
AV Assessed Valuation
BID Business Improvement District
BTA Bicycle Transportation Account
CAL TRANS California Department of Transportation
CAP Cost Allocation Plan
CDBG Community Development Block Grant
CDTFA California Department of Tax and Fee Administration CEQA California Environmental Quality Act
CFD Community Facilities District
CHA Corona Housing Authority
CIP Capital Improvement Program
CMAQ Congestion Management and Air Quality
CNUSD Corona Norco Unified School District
COP Certificates of Participation
CPFA Corona Public Financing Authority
CPIC Corona Public Improvement Corporation
CUA Corona Utility Authority
DA Development Agreement
DAR Dial-A-Ride
DDT Dwelling Development Tax
DEV PD Developer Paid
ECB Expenditure Control Budget
FEMA Federal Emergency Management Agency
FHWA Federal Highway Administration
GASB Governmental Accounting Standards Board
HSIP Highway Safety Improvement Program
HUTA Highway Users Tax Account
IT Information Technology
KwH Kilowatt hour
LED Light-emitting diode
LMD Landscape Maintenance District
LTF Local Transportation Funding
MOU Memorandum of Understanding
NPDES National Pollutant Discharge Elimination System
OPEB Other Post-Employment Benefits
PLHA Permanent Local Housing Allocation
POB Pension Obligation Bond
PW Public Works
RCTC Riverside County Transportation Commission
RDA Redevelopment Agency
Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 371 RTA Riverside Transit Agency
SB Senate Bill
SC South Corona
SCE Southern California Edison
STIP State Transportation Improvement Program
TC Temescal Canyon
TE Transportation Enhancement
TIP Transportation Improvement Program
TOT Transient Occupancy Tax
TUMF Transportation Uniform Mitigation Fees
UAL Unfunded Accrual Liability
WRCOG Western Riverside Council of Governments
WRCRWA Western Riverside County Regional Wastewater Authority 2012 Water Revenue Bond Fund (453): A fund to account for the advance refunding and refinancing of the 1998 Water Revenue Bonds, portion of the Corona Public Financing Authority 2003 Certificate of Participation, and the construction of certain reservoir and blending facility on August 1, 2012. 2013 Wastewater Revenue Bonds Fund (454): A fund to account for the replacement and upgrade of Wastewater capital improvements.

Abandoned Vehicle Abatement Fund (241): A fund to account for abandoned vehicle abatement program to remove abandoned or inoperative vehicles on both public and private property.

Adult and Family Literacy Grant Fund (442): See Grants and Reimbursements.

Agency Funds: Fiduciary funds which are custodial in nature and are accounted for on the accrual basis of accounting. See Fiduciary Funds.

Airport Fund (275): A fund to account for all airport operating revenues, expenditures, and capital projects. Capital projects financed from this fund must benefit the Corona Municipal Airport.

American Rescue Plan Act (ARPA) Fund (413): On March 11, 2021, the president signed the American Rescue Plan Act (ARPA) into law. Under ARPA, the city received a one-time allocation of approximately $29 million dollars to address negative economic impacts and revenue replacement in response to COVID-19.

Appropriation: An authorization made by the City Council, Agency, and/or Authority members which permits the City to incur obligations and to make expenditures of resources. Budgetary/operating fund appropriations lapse at the end of each fiscal year. Non‑operating fund appropriations continue in force until fully expended or until the City has accomplished or abandoned the purpose for which the City Council, Agency or Authority granted the funds. Spending cannot exceed the level of appropriation without the City Council's, Agency’s or Authority’s approval.

Aquatics Center Fund (216): See Development Impact Fee.

Assessed Valuation: The value established for real property for use as a basis in levying property taxes. For all agencies in the State of California, assessed value is established by the County for the secured and unsecured property tax rolls; the utility property tax roll is valued by the State Board of Equalization. Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978), properties are assessed at 100% of full value. Proposition 13 also modified the value of real taxable property for fiscal 1979 by rolling back values to fiscal 1976 levels. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations and is subject to annual reappraisal.

Assessment Districts (AD): Under the Municipal Improvement Act that allows a designated area to pay the debt service on bonds sold to finance capital improvements installed by the City or a developer. The property owners receiving the benefit of the improvements pay an assessment on their property tax bills.

Asset Forfeiture Fund (250): A fund to account for asset seizures and forfeitures resulting from police investigations and court decisions. Asset Forfeiture funds are used for law enforcement purposes.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 372 Audit: Prepared by an independent certified public accountant, or CPA, the primary objective of an audit is to determine if the City’s Financial Statements fairly present the City’s financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices.

Bicycle Transportation Account Fund (445): State funds for City and County projects that improve safety and convenience for bicycle commuters in conjunction with the California Bicycle Transportation Act.

Bond: A security that represents an obligation to pay a specific sum of money on a specific date in the future, typically with periodic interest payments.

Budget: A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services. The City of Corona uses a financial plan covering one fiscal year from July 1 through June 30 of each year.

Budget Amendments: The City Council, Agency and/or Authority members have the responsibility for adopting the City's budget and may amend or supplement the budget at any time after adoption by majority vote. The City staff has the authority to approve line-item budgetary transfers between expenditure objects of the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.

Budget Message: Included in the opening section of the budget, the Budget Message provides the City Council and the public with a general summary of the most important aspects of the budget, changes from previous fiscal years, and the views and recommendations of the City Manager.

Budget Policies: General and specific guidelines adopted by the City Council that govern budget preparation and administration.

CAL-COPS Grant Fund (231): See Grants and Reimbursements.

California Department of Transportation (CAL TRANS): Funds received pursuant to various transportation grants through the State of California.

California Environmental Quality Act (CEQA): Enacted in 1970 as a system of checks and balances for land use development and management decisions. Projects falling under the guidelines of this act require an Environmental Impact Review, or EIR, that details the scope of the proposed project and all known environmental impacts.

Capital Improvement Program (CIP): A plan to provide for the maintenance or replacement of existing public facilities and assets and for the construction or acquisition of new ones. The CIP document identifies capital needs on a five-year basis.

Capital Project Funds: Funds used to account for financial resources used in the acquisition or construction of major capital facilities other than those financed by Proprietary Funds or Trust Funds.

CFD 97-1 Landscape Fund (248): See Community Facilities District.

CFD 2000-1 (Eagle Glen II) Fund (246): See Community Facilities District.

CFD 2001-1 Landscape Fund (249): See Community Facilities District.

CFD 2002-2 LMD Fund (247): See Community Facilities District and Landscape Maintenance District.

CFD/LMD 2002-3 Landscape Fund (251): See Community Facilities District and Landscape Maintenance District.

CFD/LMD 2011-1 Landscape Fund (253): See Community Facilities District and Landscape Maintenance District.

CFD 2016-2 Terrassa Special Tax Fund (255): See Community Facilities District.

CFD 2016-3 Zone 1 Monte Olivo (256): See Community Facilities District.

CFD 2016-3 Zone 2 Boardwalk Fund (257): See Community Facilities District.

CFD 2016-3 Zone 3 Dollar Self (258): See Community Facilities District.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 373 CFD 2016-3 Zone 4 515 S Promenade Fund (259): See Community Facilities District.

CFD 2016-3 Zone 6 Chung Fund (294): See Community Facilities District.

CFD 2016-3 Zone 7 Knowleton (296): See Community Facilities District.

CFD 2016-3 Zone 8 Karen Parker Fund (297): See Community Facilities District.

CFD 2016-3 Zone 11 Sierra Bella (219): See Community Facilities District.

CFD 2016-3 Zone 12 Lemon Grove (235): See Community Facilities District.

CFD 2016-3 Zone 13 Corona Industrial Pk Fund (239): See Community Facilities District.

CFD 2016-3 Zone 14 Louk Armstrong (286): See Community Facilities District.

CFD 2016-3 Zone 15 Northpoint Fund (287): See Community Facilities District.

CFD 2016-3 Zone 16 LA Fitness (262): See Community Facilities District.

CFD 2016-3 Zone 17 Corona Medical Center (263): See Community Facilities District.

CFD 2016-3 Zone 18 Corona Interchange Commerce Center (264): See Community Facilities District.

CFD 2016-3 Zone 19 Cresta Rd and Promenade Ave (265): See Community Facilities District.

CFD 2016-3 Zone 20 Bedford Market Place (266): See Community Facilities District.

CFD 2016-3 Zone 21 Christopher Ranch (267): See Community Facilities District.

CFD 2016-3 Zone 22 N Main Retail (268): See Community Facilities District.

CFD 2016-3 Zone 23 Fullerton Ave at Taber St (269): See Community Facilities District.

CFD 2016-3 Zone 24 West Coast Freeway Center (270): See Community Facilities District.

CFD 2016-3 Zone 25 Promenade District Center (271): See Community Facilities District.

CFD 2016-3 Zone 26 TM 36605/36608 (272): See Community Facilities District.

CFD 2016-3 Zone 27 Corona Tle (273): See Community Facilities District.

CFD 2016-3 Zone 28 Tennis Center (276): See Community Facilities District.

CFD 2016-3 Zone 29 TM 36821 (277): See Community Facilities District.

CFD 2016-3 Zone 31 Lat Business (279): See Community Facilities District.

CFD 2016-3 Zone 32 NH Sherborn St (280): See Community Facilities District.

CFD 2016-3 Zone 33 Oakmont Fund (281): See Community Facilities District.

CFD 2017-2 Valencia Special Tax Fund (238): See Community Facilities District.

CFD 2018-1 Spec Tax B Bedford Fund (236): See Community Facilities District.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 374 CFD 2018-2 Spec Tax B Sierra Bella Fund (237): See Community Facilities District.

Certificates of Participation (COP): Obligations of a public entity based on a lease or installment sales agreement.

Payments to certificate holders may originate from the General Fund (in the case of a lease) or a special fund (in case of an installment sale).

Civic Center Fund (232): A fund to account for the operational and maintenance needs and rental income of the historic Civic Center.

Cogeneration: The process of converting methane gas produced by the sewage treatment process into a usable commodity for the generation of electricity to operate plant equipment, etc.

Community Development Block Grant (CDBG) Fund (431): A fund to account for federal grants from the Housing and Urban Development Department, or HUD, and expenditures for block grant programs as approved by the City Council.

Funds are awarded to community-based agencies on an annual basis to carry out these activities.

Community Facilities District (CFD): A designated area for specific capital improvements installed by the city or a developer, or the maintenance of same. The property owners receiving the benefit of the improvements pay a special tax on their property tax bills.

Congestion Management Air Quality (CMAQ): Funds received under Intermodal Surface Transportation Efficiency Act, or ISTEA, that are discretionary allocated by Riverside County Transportation Committee, or RCTC.

Contingency: An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as flood emergencies, federal mandates, shortfalls in revenue, and similar events.

Corona Mall Business Improvement District Fund (218): Fund to account for the utilities and maintenance of parking lots, sidewalks, and landscape improvements within the boundaries of the Corona Mall.

Corona Mall Properties Fund (130): Fund to account for all operating activities at the Corona Mall.

Corona Public Financing Authority (CPFA): A separate reporting and component unit which was organized under Section 6500 et seq. of the California Government Code on June 21, 1989, and was amended and re-stated on February 6, 2013, for the purpose of acting as a vehicle for various financing activities of the City and the Agency.

Corona Public Improvement Corporation (CPIC): A separate reporting and component unit which was organized pursuant to the Nonprofit Public Benefit Corporation Law of the State of California (Title 1, Division 2, Part 2 of the California Corporation Code) on April 7, 1986, for the purpose of providing financial assistance to the City for the benefit of the public.

Corona Revitalization Zone Fund (353): See Special Revenue Funds.

Corona Utility Authority (CUA): A separate reporting and component unit which was organized under Section 6500 et seq. of the California Government Code on February 6, 2002, and was amended and re-stated on February 6, 2013, for the purpose of acting as a vehicle for financing activities of the City and the Agency.

Corporation Yard Expansion Fund (477): A fund to account for the bond financing of the City’s Corporation Yard expansion facility project.

Cost Allocation Plan: The City of Corona uses the Office of Management and Budget Circular (OMB) A-87 as the guideline. This circular provides principles and standards for determining costs applicable to federal grants and contracts performed by state, local, and Indian Tribal governments. Cost Allocation Plan is also known as indirect cost overhead or administrative service charges.

County Service Area 152 (NPDES) Fund (245): See National Pollutant Discharge Elimination System.

Debt Financing: Borrowing funds as needed and pledging future revenues to make current expenditures. The City of Corona uses debt financing in accordance with the adopted debt policy and procedures.

Debt Service: Payments of principal and interest on bonds and other debt instruments according to a predetermined schedule (Reference 3xx series funds).

Debt Service Funds: Funds used to account for the payment of, and accumulation of resources for, long-term debt principal and interest.

Deficit: A shortfall of resources to meet expenditures.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 375 Department: A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.

Developer Paid (Dev Pd): As a condition of development, some capital facilities are required to be constructed and dedicated to the City by a developer. Major facilities paid for by developers are listed in the CIP.

Development Impact Fee: Funds created to provide for infrastructure projects through Development Impact Fees as per Ordinance 2300 and 2301, Chapter 16.23 of the Corona Municipal Code.

Direct Access Electric Utility Fund (576): A fund to account for the operation of the Direct Access Electric Utility, a self-supporting activity which provides electric supply on a user-charge basis to residents, businesses, and government entities located in the City.

Drainage Fee Fund (212): See Development Impact Fee.

Dwelling Development Tax Fund (289): A fund to account for dwelling development taxes received from developers.

This money is used to offset the burden resulting from new development.

Eagle Glen HOA Streetlight Fund (473): A designated area of Eagle Glen where property owners benefit from street lighting and are assessed to pay fees.

Encumbrance: Commitment of funds to purchase an item or service.

Enterprise Funds: Established to finance and account for the operation and maintenance of facilities and services which are predominately self-supported by user charges.

Errata Items: Budgetary items added after the proposed budget document was printed.

Expenditure: The outflow of funds paid, or to be paid, for an item obtained regardless of when the expense is actually paid.

Federal Emergency Management Agency (FEMA): Reimbursement for costs incurred due to incidents which have been declared a disaster by the federal government.

Federal Highways Administration - Emergency Relief (FHWA-ER): Funds received for disaster-related damage to major thoroughfares.

Fees for Services: Charges paid to the city by users of a service to help support the costs of providing that service.

Fiduciary Funds: Also known as, trust or agency funds; held in a fiduciary capacity by a governmental unit for individuals, organizations, or other governmental units, as an agent or trustee.

Fire Facilities Fund (214): See Development Impact Fee.

Fire Wild Land Mitigation Fund (207): See Development Impact Fee.

Fiscal Year: A 12-month period for recording financial transactions. The City has specified July 1 through June 30 as its fiscal year.

Fleet Operations Fund (682): A fund to account for motor pool/rental rates relating to fleet maintenance operations.

Fleet Replacement Fund (684): A fund to account for motor pool/rental rates relating to the replacement of fleet vehicles and other equipment.

Franchise Fee: A fee charged for the privilege of using public rights-of-way and property within the City for public or private purposes. The City currently assesses franchise fees on cable television, gas, electric, and refuse.

Fund: An accounting entity that records all financial transactions for specific activities or governmental functions.

Fund Balance: Also known as financial position, fund balance is the difference between assets and liabilities, and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses.

Base on the extent to which the government is bound to honor constraints and the specific purposes for which amounts in the fund can be spent, fund balance is reported in the following classifications: non-spendable fund balance (inherently non-spendable), restricted fund balance (externally enforceable limitations on use), committed fund balance (self-imposed limitations on use), assigned fund balance (limitation resulting from intended use) and unassigned fund balance (residual net resources).

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 376 Gas Tax (2105-2106-Prop 42) Fund (222): A fund to account for receipts and expenditures of money apportioned under the Street and Highway Code of the State of California for money derived from the use of certain fuels and borne by the consumer, for transportation improvements. Effective July 2010, the fund also includes revenue received from the gasoline exercise tax which replaces the amount that would have been allocated from the Proposition 42 gasoline sales tax revenues. The money is restricted to research, planning, construction, improvement, and maintenance of public streets. Effective November 2017, this fund will also include activity from the Road Repair and Accountability Act of 2017.

General Fund (110): The primary operating fund of the City where all revenues that are not allocated by law or contractual agreement are accounted for. With the exception of subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose. A limited number of capital improvements are financed from this source since its focus is to fund ongoing operations.

General Obligation Bond: A bond secured by the pledge of the issuer's full faith, credit, and usually, taxing power.

Bonds issued through a governmental entity have legal authority to levy a tax on real and personal property located within the governmental boundaries at any rate necessary to collect enough money each year to pay principal and interest due.

Governmental Accounting Standards Board (GASB): The Governmental Accounting Standards Board establishes and improves standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.

Grants and Reimbursements: Funds received, directly or indirectly, from other governmental agencies for specific related activity and time period. Money awarded may be received in advance or as a reimbursement of activities.

Greenfield Electric Utility Fund (578): A fund to account for the operation and maintenance of the Greenfield Electric Utility, a self-supporting activity which renders bundled electric services on a user-charge basis to residents, businesses, and government entities located in the City.

Highway Users Tax Account (HUTA): State accounting for excise taxes on various transportation fuels. California motor vehicle fuel taxes include the gasoline tax, diesel fuel tax, and the use fuel tax. Allocations to cities and counties are based on the formulas outlined in the Streets and Highways code. See Gas Tax Fund.

Home Investment Partnership Program Fund (432): A fund to account for the Federal HOME Investment Partnership Program.

Housing Administration Fund (292): A fund to account for the administration of the housing program.

Information Technology Fund (681): An internal service fund used to finance and account for the activities of the Information Technology Department.

Infrastructure: The physical assets of the City, i.e., streets, water, sewer, public buildings, parks, and the support structures within a development.

Interest Revenue: Revenues received as interest from the investment of funds not immediately required to meet cash disbursement obligations.

Interfund Charges: To account for services that are incurred in different funds than where they are charged.

Internal Service Funds: Funds used to improve the management of resources and generally provide goods and services to departments on a cost-reimbursement basis.

Landscape Maintenance District (LMD): A designated area, neighborhood, or community identified to specially benefit from certain improvements, such as parks, playgrounds, landscapes, sidewalks, lighting, trees, etc. Due to the special benefit, landowners in the identified area are assessed to pay the costs of the construction and/or ongoing maintenance of such improvements.

Liability Risk Retention Fund (687): An internal service fund used to finance and account for the City’s liability claims activity. Claims expense, insurance premiums, and administrative expenses are collected in this fund.

Library Facilities Fee Fund (206): See Development Impact Fee.

Library Other Grants Fund (415): See Grants and Reimbursements.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 377 Lighting Maintenance District: Funds to account for revenues derived from annual assessments which are used to pay the costs incurred by the City for street lighting maintenance in a specific district.

Line-Item Budget: A budget that lists detailed expenditure categories (salary, materials, telephone service, travel, etc.) separately, along with amounts budgeted for each specific category. The City uses a program budget rather than a line-item budget, although detailed line-item accounts are maintained and recorded for financial reporting and control purposes.

LMD 2003-1 Lighting Fund (252): See Lighting Maintenance District.

LMD 84-1 Lighting Fund (446): See Lighting Maintenance District.

LMD 84-2 Zone 1 Fund (471): See Lighting Maintenance District.

LMD 84-2 Zone 2 Fund (455): See Lighting Maintenance District.

LMD 84-2 Zone 4 Fund (456): See Lighting Maintenance District.

LMD 84-2 Zone 6 Fund (457): See Lighting Maintenance District.

LMD 84-2 Zone 7 Fund (458): See Lighting Maintenance District.

LMD 84-2 Zone 10 Fund (460): See Lighting Maintenance District.

LMD 84-2 Zone 14 Fund (461): See Lighting Maintenance District.

LMD 84-2 Zone 15 Fund (462): See Lighting Maintenance District.

LMD 84-2 Zone 17 Fund (463): See Lighting Maintenance District.

LMD 84-2 Zone 18 Fund (464): See Lighting Maintenance District.

LMD 84-2 Zone 19 Fund (468): See Lighting Maintenance District.

LMD 84-2 Zone 20 Fund (470): See Lighting Maintenance District.

Low Moderate Income Housing Asset Fund (291): A fund to account for revenue and expenditures related to affordable housing projects and programs.

Measure A Fund (227): A fund to account for the money generated by a Riverside County one-half percent sales tax originally approved by the voters in 1988. In 2002, the voters extended this sales tax through 2039. The money is used to maintain and construct local streets and roads.

Measure X Fund (120): A Fund to account for the voter-approved 1% sales tax measure effective in July 2021. Revenue collected will provide additional locally controlled funds to address City services and community-expressed priorities.

Municipal: In its broadest sense, an adjective which denotes the state and all subordinate units of government. In a more restricted sense, an adjective which denotes a city or village as opposed to other local governments.

National Pollutant Discharge Elimination System (NPDES) Fund (245): A fund to account for money received from the County of Riverside for Service Area 152 relating to the permit program for discharges from storm drain systems.

Obligation Payment Fund (233): A fund to account for the money that is received by the county to pay for bonds, notes, certificates of participation, or other evidence of indebtedness, issued or delivered by the former redevelopment agency of the City.

Opioid Settlement Fund (293): A fund to account for National Opioid Settlements. Funds are intended to support various initiatives related to opioid remediation.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 378 Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of the law within City boundaries unless pre‑empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution and is typically codified in a City's municipal regulation.

Other Post-Employment Benefits (OPEB): Benefits other than pensions, most commonly health care benefits. GASB Statement No. 45 requires agencies to account for financial obligations to pay a retiree's Other Post-Employment Benefits.

Park Development Fund (288): A fund to account for park development fees paid by developers under the Quimby Act for the acquisition and construction of public parks.

Parks and Open Space Fund (217): See Development Impact Fee.

Pension Obligation Bond (POB): Bonds issued in October 2021 to re-finance the City’s unfunded accrued liability with the California Pension Retirement System (CalPERS). The issuance of these bonds is anticipated to save $166 million in comparison to the amortization schedules provided by CalPERS.

Permanent Local Housing Allocation (PLHA) Fund (410): A fund to account for grants relating to Entitlement and Non-Entitlement Local governments in California. Funds are used for housing-related projects and programs that assist in addressing the unmet housing needs of local communities.

Police Facilities Fund (213): See Development Impact Fee.

Program: A grouping of activities organized to accomplish basic goals and objectives.

Program Budget: A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its organizational budget units or line-item expenditures.

Property Tax: A statutory limited tax levy, which may be imposed for any purpose.

Proposition 1B-Local Streets and Roads Improvement, Congestion Relief, and Traffic Safety Account Funds:

Approved by voters in November 2006, provides bond funds for a variety of transportation priorities, including $2 billion for cities and counties to fund the maintenance and improvement of local transportation facilities.

Proprietary Funds: Established to account for the financing of services rendered on a user-charge basis. See Enterprise Funds and Internal Service Funds.

Public Meeting Facilities Fund (215): See Development Impact Fee.

Public Works Capital Grants Fund (243): See Grants and Reimbursements.

RDA Land Disposition Fund (441): A fund to account for transactions related to the management and maintenance of properties acquired by the former Redevelopment Agency until disposal by the Successor Agency.

RDA Successor Agency Fund (417): A fund to account for payments of enforceable obligations of the Successor Agency.

Real Property Transfer Tax: Real property transfer tax is collected by the County Tax Collector and is based on the value of property transferred.

Reclaimed Water System Fund (567): A fund to account for capital improvement projects necessary to construct the reclaimed water system.

Redevelopment Agency: A government body dedicated to urban renewal. Redevelopment efforts often focus on reducing crime, destroying unsuitable buildings and dwellings, restoring historic features and structures, and creating new landscaping, housing, business, and transportation opportunities. Effective February 2012, all redevelopment agencies throughout the State of California were dissolved. See Successor Agency.

Reimbursement Grants Fund (480): See Grants and Reimbursements.

Residential Refuse/Recycling Fund (260): A fund to account for residential refuse billings, collections, and payments to contractors.

Resolution: A special or temporary order of a legislative body (e.g., City Council or appropriate Agency/Authority) that requires less formality than an ordinance.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 379 Revenue: Funds that the City receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income.

Revenue Bond: A bond payable solely from specific revenues, tax increment revenues, or tolls, charges or rents paid by users of the facility constructed with the proceeds.

Rideshare-Trip Reduction Fund (224): A fund to account for allocations made by AB2766 known as the Clean Air Act.

The money is used to provide means and incentives for ridesharing to reduce traffic and air pollution.

Risk Management: An organized attempt to protect an organization’s assets against accidental loss in the most costeffective manner.

Riverside County Transportation Commission (RCTC): The commission that allocates Riverside County's share of the money generated by the one-half percent sales tax.

Road Maintenance and Rehabilitation Account (RMRA) Fund (221): Special Revenue Funds supported by roads and gasoline taxes to fund street and road infrastructure.

Sales Tax: A tax on the purchase of goods and services.

SB 821 Transportation Grant Fund (244): Funds are state block grants awarded to local jurisdictions for bicycle and pedestrian projects in California. These funds originate from the state gasoline tax and are distributed to local jurisdictions through the regional transportation planning agencies. For Riverside County, the Riverside County Transportation Commission is responsible for distribution of these funds.

Service Adjustment: Annual budget process for departments to request increases, additions and/or modifications to budget programs, positions, and equipment.

Sewer Capacity Fund (440): A fund to provide for the capital improvement project associated with expansion of the sewers and the sewer facilities to meet the requirements of commercial, industrial, and residential growth.

Sewer Utility Fund (572): A fund to account for the operation and maintenance of the sewer utility, a self-supporting activity which renders services on a user-charge basis to residents and businesses located in the City.

South Corona Landscaping Fund (274): See Development Impact Fee.

South Corona Major Thoroughfares Fund (261): See Development Impact Fee.

Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those parties.

Special Assessment Bond: Bonds issued by cities, counties, authorized political subdivisions, and local districts secured by liens on benefited properties included in a special assessment district.

Special Charges/License and Permits: These charges are directly charged to individuals for specific services rendered by the City. They include charges to process or issue building permits and the cost to conduct engineering and planning reviews of any building project undertaken by a licensed contractor or private property owner.

Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts, or major capital projects) that are legally restricted to expenditures for specified purposes.

State Airport Grant: A state grant restricted for use on specific airport capital improvements. See Grants and Reimbursements.

State Transportation Improvement Program (STIP): Federal funding of transportation projects.

Street and Traffic Signals Fund (211): See Development Impact Fee.

Subventions: Revenues collected by the state, or other levels of government, which are allocated to the City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in-lieu, cigarette taxes in-lieu, and gasoline taxes.

Successor Agency: Based on the dissolution of redevelopment agencies throughout the State, an agency designated with the responsibility to wind down the activities of former redevelopment agencies. The City of Corona elected to be the Successor Agency for the former Corona Redevelopment Agency.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 380 Successor Agency Administration Fund (475): A fund to account for the administration of the dissolution of former redevelopment activities.

Supplemental Funding (Decision Packages): Items that are funded outside the departmental budget targets.

Tax Allocation Bonds: Debt which is secured by tax increment revenue.

Temescal Canyon Fire Facilities Fund (209): See Development Impact Fee.

Temescal Canyon Police Facilities Fund (208): See Development Impact Fee.

Traffic Offender Fund (422): A Special Revenue Fund to account for money received for towing-related activities.

Funds are designated for use by the Police Department.

Transfers: To account for money that moves from one funding source to another funding source, for a specific purpose.

Transient Occupancy Tax: Transient Occupancy Tax is collected from the operators of hotels and motels located within the city limits of Corona. Ten percent of the total rent collected by a motel or hotel is remitted to the City.

Transit Services Fund (577): A fund to account for operation of the City's transportation systems for a demand route service, (Dial-A-Ride), and a fixed route service, (Corona Cruiser), which receives grants from the Transportation Development Act, or TDA, and Urban Mass Transit Administration, or UMTA. The system contracts with outside vendors for the operation of its buses.

Transportation Enhancement (TE): Federal funding of transportation projects.

Transportation Improvement Program (TIP): Transportation funding plan issued annually by Western Riverside Council of Governments. See Transportation Uniform Mitigation Fees, or TUMF, WRCOG Fund.

Transportation Uniform Mitigation Fees (TUMF) RCTC Fund (478): Funding of transportation projects where fees are collected by developers who build in Riverside County and allocated by the Riverside County Transportation Commission.

Transportation Uniform Mitigation Fees (TUMF) WRCOG Fund (479): Funding of transportation projects where fees are collected by developers who build in Riverside County and allocated by the Western Riverside Council of Governments.

Trust and Agency Funds: Also known as Fiduciary Fund Types, these individual funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies. Agency funds are custodial in nature (assets equal liabilities) and do not measure the results of operations.

US Department of Justice Grant Fund (411): See Grants and Reimbursements.

User Fees: The payment of a fee for direct receipt of a service by the party benefiting from the service.

Warehouse Services Fund (680): An internal service fund used to finance and account for the City’s centralized warehouse activity.

Water Capacity Fund (507): A fund to provide for the capital improvement projects necessary to expand the domestic water facilities to meet the demands of commercial, industrial, and residential growth.

Water Utility Fund (570): A fund to account for the operation and maintenance of the water utility, a self-supporting activity which renders services on a user charge basis to residents and businesses located in the City.

Western Riverside County Regional Wastewater Authority (WRCRWA): A Joint Powers of Authority Agreement with the City and other local agencies to share in the capacity of a sewer facility.

Workers’ Compensation Fund (683): An internal service fund used to finance and account for the City’s workers' compensation activity such as claims expense, insurance, premiums, and administrative expenses. Additional funds held in this fund are to buffer for the impact of the unknown, but potential, losses.

Budget Glossary
City of Corona | Fiscal Year 2027 Proposed Budget Page 381