FY21-22 Third Quarter Budget Status Report — Fontana City Council, June 14, 2022

Third Quarter Budget Status Report
Fiscal Year 2021/2022

*Compared to same period prior fiscal year

Management Services Department June 14, 2022 Quick Look Indicators Third Quarter* See Page
Revenues 8
Expenditures

9 Fund Balance

11 City of
FFoonnttaannaa

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022 Table of Contents
Report Objectives .................................................................................................................... 3 Summary of Key Points ............................................................................................................. 4 Significant Economic Trends ....................................................................................................... 5 Summary of Proposed General Fund Adjustments......................................................................... 6 General Fund Revenues ............................................................................................................. 8 General Fund Expenditures ........................................................................................................ 9 Expenditure Control Budgeting ................................................................................................. 10 Fund Balance Review .............................................................................................................. 11 Organizational Changes ........................................................................................................... 12 Write off of Doubtful Accounts .................................................................................................. 13 Liability Claims ....................................................................................................................... 14 American Rescue Plan Act Expenditure Plan ............................................................................... 15 Conclusion . ............................................................................................................................ 16 S
chedules:

General Fund – Fund Balance Reconciliation .............................................................. 17 Fund Balance – Other Funds.................................................................................... 18 Recommended Adjustments – General Fund ............................................................. 24 Recommended Adjustments – Other Funds ............................................................... 26

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Report Objectives

The purpose of the Third Quarter Budget Status Report is to:

1. Provide the City Council with an overview of all funds;

2. Comment on significant economic trends;

3. Recommend write off of doubtful accounts; and

4. Recommend budget changes to address known budget deficiencies which will materially impact fund balance .

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Summary of Key Points –

General Fund Revenues. The pe rcent of current budget received as of March 31, 20 22, is 72.37 %; the percent of recommended budget received as of March 31, 20 22, is 71. 52% (see page 8 ). When adjusted for collection anomalies, the percent is 84.12%. The following adjustments are recommended for a net increase of $1,457,083:

o Increase to Property Tax Revenue of $396,833
o Increase to Development Related Revenue of $700,000
o Increase to Reimbursable Revenue of $360,250

General Fund Expenditure s. The percent of current budget spent as of Ma rch 31, 2022 , is 65. 16%; the percent of recommended budget spent as of March 31, 2022, is 64.42% (see page 8). The following adjustments are recommended for a net increase of $1,334,583:

o Net personnel adjustments of $333,448
o New requests of $890,885
o Offsetting adjustments of $110,250

This report recommends funding for the following project funding:

o $2,580,200 Sierra: Foothill-Baseline Arterial Project (Measure I Reimb 2010-2040 Fund #245) o $1,379,000 Various Traffic Signal Projects throughout the City (Measure I 2010-2040 Local Fund #246) o $1,219,800 Sierra: Foothill-Baseline Arterial Project (Circulation Mitigation Fund #630) o $ 122,500 PD Range Mitigation Project (GF Operating Project Fund #110)

This report also increases appropriations in t he Sewer Maintenance & Operations Fund #702 by $702,000 to cover pass- through IEUA sewer rate increases and $350,000 in the Fleet Fund #751 to cover fuel cost increases t hrough June 30 .

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Significant Economic Trends

Nationally:

 According to the Burea u of Economic Analysis, the United States ’ economy unexpectedly shrank in the first quarter of 2022. The nation’s gross domestic product, the broadest measure of economic activity, declined at an annualized rate of

1.4% between January and March of 2022 in an ab rupt reversal of the prior year’s strong growth. Although one quarter does not yet make a trend, it’s a warning sign of how the recovery is going. Two straight quarters of declining growth meet a commonly used definition of a recession.

 The health of the U .S. labor ma rket appears to be improving as m ost states have lifted COVID -19 restrictions. The Bureau of Labor Statistics (BLS) reported that the nation’s unemployment rate for March 2022 dropped to 3.6% and th e number of unemployed people dropped by 31 8,000 to 6 million. Data from the BLS show that the U.S. unemployment has dipped below its current rate of 3.6% only three times in the last 50 years.

The State of California:

 California’s recovery in total jobs as well as its unemployment rate continue to lag the nation. According to the U.S.

Bureau of Labor Statistics and the California Employment Development Department, as of March 2022 the golden s tate has recovered 89.2% or 2,463,400 of those jobs lost during the pandemic. March 2020 was the start of unprecedented job losses in California. The state lost 2,758,900 jobs in two months and it has taken two years for the state to get most of them back.

 The state’s job growth has been driven by increased demand from consumers who have more money to spe nd thanks to the unprecedented fiscal and monetary stimulus offered by the state and federal governments. Much of the government support has ended, which could signal a tightening in the job market in the coming months.

The City of Fontana:

 Fiscal Year 2020/21 ended with 1,208 single family dwelling permits being issued. For the first three quarters of 2021/22, 614 permits have been issued compared to 891 for the same period last year.

 Fourth quarter 2021 sales tax receipts were 15% higher than the same quarter one year ago.

 The L ocal Agency Investment Fund (LAIF) is currently paying 0.42% (daily rate) on City investments, down f rom

0.357% for the same time last year.

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Summary of Proposed General Fund Adjustments

Fund Balance
Impact
Revenues Expenditures
Adjust revenue estimates to reflect mid-year collections:

Increase to Property Tax revenue 396,833
Increase to Development Related revenue 700,000
Increase to Reimbursable revenue 360,250
1,457,083

Net personnel adjustments:

Citywide FY2021/22 CH/PW Contract Negotiations 129,247 Citywide FY2021/22 PMA Contract Negotiations 156,181 Citywide FY2021/22 PBA Contract Negotiations 48,020 333,448

New requests:

City Administration Consulting svcs for CM recruitment, USCM Mayor's membership 36,025 City Administration Social media assessment & videographer for State of the City 120,000 City Administration Operating covenant agreement with Hyundai 79,415 City Clerks Department assessment study, offsite records storage 40,375 Management Services Pension/OPEB module, DebtBook platform, temp staffing 105,000 Development Services Workstations at DSO/PW, scanning services 190,000 Engineering Traffic analysis for SB 2 Planning Grant, CIP traffic study 153,000 Engineering Traffic controller cabinet 55,000
Public Works City-wide removal of dead trees and stumps 88,070 Police Stalker message board trailer 24,000
890,885

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Summary of Proposed General Fund Adjustments
(continued)

Fund Balance
Impact
Revenues Expenditures

Offsetting
adjustments:

Police Increase to Reimbursables revenues for special op details

110,250
Police Additional O/T to cover various special operations details 110,250 110,250

Net adjustments 1,457,083 1,334,583

Transfers: Xfer to GF Operating Proj Fund #110 for maint of firing range 122,500

1,457,083 1,457,083

Although budget adjustments are recommended across all City funds, the emphasis of the Third Quarter Budget Report is directed at the General Fu nd. The General Fund provides most of the servic es commonly associated with government (public safety, recreation, parks, building and planning). This repo rt concentrates on budget trends and issues tha t impact the deliv ery of services.

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

General Fund Revenues
Revenues continue to be monitored on a monthly basis. A net General Fund revenue increase of $1,457,083 is recommended as part of the Third Quarter Budget Report. See page 24 for details of the revenue adjustments.

Current

Percent of

Recommended

Percent of
Budget Received Current Third Budget

Recommended
Adopted Before as of Budget Quarter After Budget
Revenue Source Budget Adjustments 3/31/2022 Received Adjustments Adjustments Received Sales Tax $47,130,000 $48,955,608 $41,908,950 85.61% $48,955,608 85.61% Property Tax 31,981,550 31,981,550 17,711,961 55.38% 396,833 32,378,383 54.70% Interest and Rentals 3,933,540 3,933,540 595,195 15.13% 3,933,540 15.13% Franchises 7,000,000 7,000,000 4,793,396 68.48% 7,000,000 68.48% Business Related 7,012,000 7,012,000 6,747,312 96.23% 7,012,000 96.23% Development Related 10,410,500 10,410,500 8,813,323 84.66% 700,000 11,110,500 79.32% Recreation 2,887,590 2,887,590 1,811,750 62.74% 2,887,590 62.74% Motor Vehicle in-Lieu 1,000,000 1,000,000 247,160 24.72% 1,000,000 24.72% Miscellaneous Revenues 2,650,880 2,701,380 1,161,340 42.99% 2,701,380 42.99% Reimbursables 1,603,150 1,603,150 903,663 56.37% $360,250 1,963,400 46.03% From Other Agencies 4,278,700 4,278,700 3,432,150 80.21% 4,278,700 80.21% Total General Fund $119,887,910 $121,764,018 $88,126,200 72.37% $1,457,083 $123,221,101 71.52%

NOTE: Property Tax in -lieu of VLF collections are lagging due to the State’s “Triple Flip” which provides for lump-sum payments in January and May. Intere st revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large share of Franchise revenues are received annually in the month of April. When adjusted for these anomalies, the percent of recommended budget received is 84.12%.

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

General Fund Expenditures
General Fund expenditures for third quarter are on track and within budget. Staff recommends a net increase in appropriations of $1,334,583. See page 24 for details of the expenditure adjustments.

Current

Percent of

Recommended

Percent of
Budget Spent Current Third Budget

Recommended
Adopted Before as of Budget Quarter After Budget
Department Budget Adjustments 3/31/2022 Spent Adjustments Adjustments Spent City Administration $4,013,460 $4,336,379 $3,010,597 69.43% $236,669 $4,573,048 65.83% Human Resources 1,178,000 1,815,673 797,502 43.92% $0 1,815,673 43.92% Administrative Services 425,970 568,190 240,037 42.25% $0 568,190 42.25% Office of the City Clerk 795,570 846,405 539,687 63.76% $40,375 886,780 60.86% Community Services 13,040,800 13,109,575 7,247,344 55.28% $38,067 13,147,642 55.12% Information Technology 3,751,660 3,819,597 2,657,256 69.57% $6,881 3,826,478 69.44% Management Services 3,043,730 3,275,933 2,157,190 65.85% $123,123 3,399,056 63.46% Development Services 802,460 897,069 629,003 70.12% $191,229 1,088,298 57.80% Building and Safety 2,077,310 2,578,169 1,596,149 61.91% $18,428 2,596,597 61.47% Planning 2,476,090 2,720,603 1,609,450 59.16% $14,743 2,735,346 58.84% Engineering 3,672,900 3,893,547 2,504,813 64.33% $222,865 4,116,412 60.85% Public Works 7,455,800 7,889,739 4,769,852 60.46% $103,752 7,993,491 59.67% Police 67,298,140 70,087,046 47,722,772 68.09% $338,451 70,425,494 67.76% Total General Fund $110,031,890 $115,837,925 $75,481,652 65.16% $1,334,583 $117,172,508 64.42%

NOTE: The above amounts do not include project funding.

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Expenditure Control Budgeting
Consistent with City Council’s goals and objectives, the City Council approved an Expenditure Control Budget (ECB) Policy. ECB provides an incentive to achieve efficiencies in providing funded service levels by using a portion of those cost savings for future years’ one-time expenditures designed to increase operational efficiency. The following schedule reflects the current Expenditure Control Budget Reserve, adjustments and the recommended ECB Reserve.

Beginning

Allocation from

First

Mid

Third

Fourth

Ending
ECB Prior FY Quarter Year Quarter Quarter ECB
Department Reserve Savings Adjustments Adjustments Adjustments Adjustments Reserve City Administration $0 $0 $0 $0 $0
Human Resources 0 55,377 0 (55,377) 0
Administrative Services 0 0 0 0 0
Office of the City Clerk 0 12,673 0 (12,673) 0
Community Services 0 1,004,315 0 (1,004,315) 0
Information Technology 0 0 0 0 0
Management Services 0 0 0 0 0
Development Services 0 3,554 0 (3,554) 0
Building and Safety 0 0 0 0 0
Planning 0 0 0 0 0
Engineering 0 0 0 0 0
Public Works 0 219,122 0 (219,122) 0
Police 0 343,214 0 (343,214) 0
Total General Fund $0 $1,638,255 $0 ($1,638,255) $0 $0 $0

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 15% of adopted recurring annual appropriations.

The Third Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide funding for future contingencies such as earthquakes, e conomic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.

There are no adjustments to fund balance reserves recommended as part of the Third Quarter Budget Report.

Fund Balance Reserves After Adjustments
15% Contingency Reserve $16,505,000
Economic Uncertainty Reserve 9,469,586
PERS Rate Stability Reserve 10,886,393
Expenditure Control Budgeting 0
Unappropriated Fund Balance 1,081,898
Total $37,942,877

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Organizational Changes
Quarterly Budget Reports are routinely used to recommend organizational and/or personnel changes within a fiscal year. U pon approval, the total recurring costs for these organizational changes will be added to or deducted from the department’s target numbers.

The following organizational changes are recommended as part of the Third Quarter Budget Status Report:

Department Position Action Description General Fund Impact Other Funds Impact Total Impact Number FY 21/22 Annual FY 21/22 Annual FY 21/22 Annual
Information
Technology 26014 Reclass IT Senior Business Analyst
to IT Project Administrator 0 12,880 0 12,880
Development Services 30003 Transfer Development Svcs
Supervisor to Bldg & Safety 0 (150,700) 0 (150,700) Development Services 30005 Reclass Administrative Secretary to Senior Admin Secretary
0 9,040 9,040
Building & Safety 30003 Transfer
Development Svcs
Supervisor from
Development Services
0 150,700 0 150,700
Engineering 36001 Position
Restructure
Director of Engineering to
Public Works Director/City
Engineer
0 (212,200) 0 25,170 0 (187,030)
Public Works 38001 Eliminate Director of Public Works 0 0 0 (95,940) 0 (95,940) Police 40089 Eliminate Police Officer/Advanced 0 (213,250) 0 (213,250) Police 40157 Eliminate Police Officer/Advanced 0 (213,760) 0 (213,760) $0 ($617,290) $0 ($70,770) $0 ($688,060)

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Write off of Doubtful Accounts
A review of the City’s Doubtful Accounts (bad debts) is routinely a part of the City’s Third Quarter Budget Review. The review and subsequent write off is necessary to accurately reflect the true value of City assets. The budget is not impacted by the reduction as budget revenue estimates are based on receipts rather than billings.

The following write offs consist of items that are: (1) too small to collect, and therefore not cost effective or (2) unable to locate. In many cases, these items will be referred to a collection agency for further action.

These items represent an information item for the City Council. Specific City Council action related to the write offs is not required.

The write offs are categorized by fund number, account and dollar amount.

Account Title Account # Amount
DUI Billing 101-1304 $0
False Alarms 101-1305 22,650
Public Services 101-1306 0
Illegal Fireworks 101-1306 49,230
Fire Permits 101-1306 7,100
Miscellaneous 101-1306 83,599
Returned Checks 101-1307 169
$162,748

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Liability Claims
The City Council has authorized the Director of Human Resources and the C ity Manager to settle liability claims within spec ified dollar amounts as follows:

City Manager with the concurrence of the City Attorney $50,000 Director of Human Resources/Risk Management with concurrence of the City Attorney $10,000

The City Council has directed staff to report claim settlements as part of each quarterly budget report. Four claims were settled during the Third Quarter of Fiscal Year 2021/2022:

Claim Number Description Amount
N/A Personal Injury $350,851
2019-75 Personal Injury 150,000
N/A Personal Injury 74,150
2018-50 Personal Injury 50,000
$625,001

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

ARPA Expenditure Plan

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City of Fontana
Third Quarter Budget Status Report – 2021/2022 June 14, 2022

Conclusion

The City Council has provided fiscal policy direction that has laid the foundation for the 2021/2022 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the Third Quarter Budget Report continue to adhere to City Council Policy.

As stated by the Cit y Council’s Vision Statement, the City of Fontana is a dynamic, thriving commun ity, due to its committed elected leadership and the talents and ingenuity of the individuals in this community and organization. The key is through a well- planned, long- term fisca l p lan, based upon economic development that will continue to generate high paying long- term employment opportunities, bring in new and stable sales ta x revenue sources, and maintaining intergovernmental relations.

Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge that comes our way.

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Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
2017-18 2018-19 2019-20 2020-21
Audited Audited Audited Audited Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget Revenues $101,939,175 $115,286,615 $114,334,026 $128,044,517 $119,887,910 $121,764,018 $1,457,083 $123,221,101 Expenditures 90,494,219 97,069,126 101,318,229 100,324,532 110,031,890 115,837,925 1,334,583 117,172,508 Revenues over (under) expenditures 11,444,956 18,217,489 13,015,797 27,719,985 9,856,020 5,926,093 122,500 6,048,593 Other sources & uses:

Operating transfers in 9,492,586 11,903,826 11,199,568 10,455,858 11,469,370 11,679,771 0 11,679,771 Operating transfers out (20,998,217) (22,332,286) (24,459,727) (27,553,964) (20,704,390) (26,259,403) (122,500) (26,381,903) Total other sources & uses (11,505,631) (10,428,460) (13,260,159) (17,098,107) (9,235,020) (14,579,632) (122,500) (14,702,132) Revenues & other sources over
(under) expenditures and other uses (60,675) 7,789,029 (244,362) 10,621,878 621,000 (8,653,539) 0 (8,653,539) Fund balance, beginning of year 31,175,668 32,116,136 39,272,847 38,692,079 33,095,101 49,349,948 49,349,948 Projected expenditure savings from current year 0 0 0
GASB 31 adjustment 554,942 (632,318) (336,406) 35,991
Eliminate RDA receivables
Prior period adjustment 446,201
Fund balance, end of year $32,116,136 $39,272,847 $38,692,079 $49,349,948 $33,716,101 $40,696,409 $0 $40,696,409

FUND BALANCE
Reserved
Inventories $349,801 $330,543 $327,065 $253,532 $327,065 $253,532 $253,532 Jr. Lien Bonds 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Total reserved 2,849,801 2,830,543 2,827,065 2,753,532 2,827,065 2,753,532 0 2,753,532 Unreserved
Economic Uncertainty 6,919,867 6,919,867 8,500,057 8,514,643 8,514,643 9,469,586 9,469,586 Designated for ECB 1,760,877 1,578,985 0 0 0 0 0
PERS 3,446,364 4,588,085 6,038,085 5,869,393 5,869,393 10,886,393 10,886,393 Future projects and commitments 0 0 0 0
Unappropriated 3,582,227 8,685,367 6,029,872 16,328,380 0 1,081,898 1,081,898 $18,559,136 $24,602,847 $23,395,079 $33,465,948 $17,211,101 $24,191,409 $0 $24,191,409 Available for Contingencies (15%) $13,557,000 $14,670,000 $15,297,000 $15,884,000 $16,505,000 $16,505,000 $0 $16,505,000 0 0 0 0 0 0 0 0
General Fund - Fund Balance Reconciliation
Five-Year Summary
2021/22
City of Fontana

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Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2021 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 Other General Funds:
102 City Technology $4,150,041 $0 $4,870,000 ($8,845,589) $0 $174,452 $174,452 103 Facility Maintenance 834,832 0 7,370,900 (7,547,970) 0 657,762 (47,534) 610,228 104 Office of Emergency Services 1,099,864 5,142,973 0 (5,180,363) 0 1,062,474 1,062,474 105 KFON 1,375,818 250,000 0 (254,540) 0 1,371,278 1,371,278 106 Self Insurance 8,189,755 6,027,322 600,000 (7,840,580) 0 6,976,497 (350,000) 6,626,497 107 Retirees Medical Benefits 25,572,792 520,000 2,500,000 (2,500,000) 0 26,092,792 26,092,792 108 Supplemental Retirement 1,617 0 30,600 (32,000) 0 217 217 110 General Fund Operating Projects 494,558 0 1,689,583 (1,479,162) (210,401) 494,578 480,146 974,724 125 Storm Water Compliance 265,860 134,000 0 (174,897) 0 224,963 44,693 269,656 $41,985,137 $12,074,295 $17,061,083 ($33,855,101) ($210,401) $37,055,013 $127,305 $37,182,318 Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee $21,561,688 $1,352,500 $0 $0 ($859,000) $22,055,188 $22,055,188 222 Crime Prev Asset Seizure 50,950 8,500 0 (37,269) 0 22,181 22,181 223 Federal Asset Seizure 3,815,303 1,574,900 0 (2,112,285) 0 3,277,918 3,277,918 224 State Asset Seizure 382,676 75,600 0 (52,790) 0 405,486 405,486 225 PD Traffic Safety 2,120,848 374,500 0 (304,194) 0 2,191,154 2,191,154 241 Air Quality Mgmt District 231,861 310,500 0 (113,080) (16,100) 413,181 413,181 242 Measure I - TCR 0 0 0 0 0 0 0
243 Traffic Safety 19,379 48,250 0 (62,648) 0 4,981 4,981 244 Prop 1B 138,924 1,200 0 0 0 140,124 140,124
245 Measure I Reimb 2010-2040 92,318 191,851 0 (195,521) 0 88,648 0 88,648 246 Measure I Local 2010-2040 10,015,122 3,845,630 0 (9,148,459) (99,900) 4,612,393 (1,004,540) 3,607,853 281 Gas Tax (State) 1,033,536 4,902,200 0 (3,735,111) (576,500) 1,624,125 (8,428) 1,615,697 282 Solid Waste Mitigation 1,850,577 3,029,400 0 (2,648,059) (449,100) 1,782,818 (5,777) 1,777,041 283 Road Maintenance & Rehab 61,078 4,155,800 0 (4,145,000) 0 71,878 71,878 301 Grants 210,552 302,891 100,520 (613,963) 0 0 0 0
302 ARPA 2021 28,221 0 0 0 0 28,221 28,221
303 TDA/Article 3 0 197,580 0 (197,580) 0 0 0 0
321 Fed Law Enf Block Grant 37,549 208,330 0 (208,330) 0 37,549 37,549 322 State COPS AB 3229 168,321 380,000 0 (485,533) 0 62,788 62,788 362 CDBG 1,308,196 6,119,125 0 (5,968,063) (91,800) 1,367,458 (22,968) 1,344,490 363 Home Program 819,876 3,425,683 0 (3,442,583) 0 802,976 (676) 802,300 City of Fontana
Unreserved Fund Balance
Budget
FY 2021/2022
Total Other General Funds

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Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2021 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2021/2022
Special Revenue Funds:
365 Down Pymt Assistance Prgm $2,505 $0 $0 $0 $0 $2,505 $2,505 385 After School Program 0 5,367,520 0 (5,044,420) (323,100) 0 0 0 386 ASES ELO-P Grant 0 0 0 0 0 0 0 0
395 LMD #1 City Wide 2,548,997 925,700 0 (1,550,714) (139,600) 1,784,383 (3,763) 1,780,620 396 LMD #2 Village of Heritage 660,675 2,724,000 832,300 (3,522,594) (308,200) 386,181 (10,622) 375,559 397 LMD #3 Empire Center 261,731 64,150 0 (61,920) (4,400) 259,561 259,561 398 LMD #3 Hunter's Ridge 2,784,537 820,900 118,090 (1,017,095) (95,200) 2,611,232 (1,381) 2,609,851 399 LLMD #3 Hunter's Ridge 37,614 34,350 0 (32,000) (2,800) 37,164 37,164 401 CFD #1 Southridge Village 6,670,253 5,937,400 0 (4,566,148) (2,067,500) 5,974,005 (95,502) 5,878,503 403 CFD #6-3A Bellgrove II 403,080 231,000 0 (142,500) (35,300) 456,280 (123) 456,157 404 CFD #6-2 N Morningside 306,080 92,350 0 (68,420) (7,100) 322,910 322,910 405 CFD #6-1 Stratham 588,568 189,800 0 (126,525) (102,700) 549,143 (185) 548,958 406 CFD #6 The Landings 3,199,045 349,200 98,610 (520,858) (50,300) 3,075,697 (622) 3,075,075 407 CFD #7 Country Club Estates 388,211 115,450 12,000 (148,213) (14,500) 352,948 (1,072) 351,876 408 CFD #8 Presley 1,019,972 80,700 97,200 (355,029) (21,800) 821,043 (362) 820,681 409 CFD #9M Morningside 321,049 165,700 0 (132,830) (100,900) 253,019 (123) 252,896 410 CFD #10M Jurupa Industrial 274,987 39,900 0 (35,450) (3,400) 276,037 (340) 275,697 412 CFD #12 Sierra Lakes 1,558,132 902,200 144,700 (1,255,891) (119,400) 1,229,741 (4,818) 1,224,923 413 CFD #13M Summit Heights 1,249,323 439,300 92,930 (739,525) (73,600) 968,428 (4,384) 964,044 414 CFD #14M Sycamore Hills 233,763 422,140 0 (282,703) (203,600) 169,600 (185) 169,415 415 CFD #15M Silver Ridge 293,293 278,600 0 (139,550) (194,100) 238,243 (185) 238,058 416 CFD #16M Ventana Pointe 149,851 44,400 0 (37,200) (27,000) 130,051 (742) 129,309 418 CFD #18M Badiola Homes 43,480 7,150 0 (3,220) (3,900) 43,510 43,510 420 CFD #20M 131,747 33,400 0 (31,720) (17,800) 115,627 115,627 421 CFD #21M 223,408 40,900 0 (16,090) (19,900) 228,318 228,318 423 CFD #23M 46,250 7,900 0 (2,710) (10,200) 41,240 41,240 424 CFD#24M 181,237 46,000 0 (18,680) (25,500) 183,057 183,057 425 CFD #25M 338,327 84,100 0 (60,275) (47,900) 314,252 (340) 313,912 427 CFD #27M 17,619 65,710 0 (49,170) (4,100) 30,059 30,059 428 CFD #28M 565,100 149,300 0 (53,190) (98,700) 562,510 562,510 429 CFD #29M 48,719 23,600 0 (18,220) (17,400) 36,699 36,699 430 CFD #30M 766,484 240,900 0 (119,710) (144,300) 743,374 (123) 743,251 431 CFD #31 Citrus Heights North 583,115 299,800 0 (215,220) (168,000) 499,695 499,695

Page 19 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2021 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2021/2022
Special Revenue Funds:
432 CFD #32M $94,454 $18,600 $0 ($3,390) ($13,600) $96,064 $96,064 433 CFD #33M Empire Lighting 139,372 42,100 0 (39,270) (2,100) 140,102 140,102 434 CFD #34 Empire Detention Basin 234,568 22,900 0 (10,830) (1,000) 245,638 245,638 435 CFD #35M 1,661,761 512,700 0 (627,711) (156,200) 1,390,550 (1,489) 1,389,061 436 CFD #36M 56,464 22,600 0 (10,920) (17,400) 50,744 50,744 437 CFD #37 Montelago 290,152 89,700 0 (50,340) (45,900) 283,612 (680) 282,932 438 CFD #38M 852,843 182,150 0 (107,700) (105,900) 821,393 (340) 821,053 439 CFD #39M 54,911 21,900 0 (10,950) (15,000) 50,861 50,861 440 CFD #40M 59,698 10,900 0 (1,050) (7,400) 62,148 62,148 441 CFD #41M 120,295 16,000 0 (8,440) (7,100) 120,755 120,755 442 CFD #42M 277,825 45,950 0 (62,540) (5,400) 255,835 255,835 444 CFD #44M 33,025 9,200 0 (7,500) (5,300) 29,425 29,425 445 CFD #45M 390,507 102,600 0 (84,020) (49,200) 359,887 359,887 446 CFD #46M 289,664 50,800 0 (29,510) (20,600) 290,354 290,354 447 CFD #47M 17,641 11,600 0 (12,780) (5,400) 11,061 11,061 448 CFD #48M 414,064 77,200 0 (52,660) (28,100) 410,504 410,504 449 CFD #49M 36,884 13,050 0 (15,060) (5,400) 29,474 29,474 450 CFD #50M 83,966 35,850 0 (23,110) (27,400) 69,306 69,306 451 CFD #51M 171,989 66,700 0 (53,150) (33,600) 151,939 151,939 453 CFD #53M 68,400 9,350 0 (4,140) (4,400) 69,210 69,210 454 CFD #54M 77,340 24,800 0 (18,270) (11,800) 72,070 72,070 455 CFD #55M 53,055 7,400 0 (5,190) (2,600) 52,665 52,665 456 CFD #56M 114,024 27,000 0 (400) (23,600) 117,024 117,024 457 CFD #57M 66,929 14,600 0 (12,770) (5,600) 63,159 63,159 458 CFD #58M 13,089 4,500 0 (1,535) (3,800) 12,254 12,254 459 CFD #59M 4,277 2,400 0 (520) 0 6,157 6,157
460 CFD #60M 84,509 13,200 0 (9,580) (5,000) 83,129 83,129 461 CFD #61M 365,763 56,600 0 (27,520) (26,200) 368,643 368,643 462 CFD #62M 36,049 5,900 0 (2,170) 0 39,779 39,779
463 CFD #63M 481,291 57,750 0 (20,110) (400) 518,531 518,531 464 CFD #64M 61,417 5,400 0 0 0 66,817 66,817
465 CFD #65M 182,985 21,400 0 (7,260) (9,800) 187,325 (730) 186,595

Page 20 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2021 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2021/2022
Special Revenue Funds:
467 CFD #67M $194,822 $43,700 $0 ($32,820) ($21,500) $184,202 $184,202 468 CFD #68M 127,883 25,100 0 (18,680) (11,100) 123,203 123,203 469 CFD #69M 625,588 169,700 0 (66,120) (94,000) 635,168 (94) 635,074 470 CFD #70M Avellino 240,258 79,200 0 (43,935) (36,060) 239,463 239,463 471 CFD #71M Sierra Crest 419,387 120,400 0 (119,440) (40,700) 379,647 (235) 379,412 472 CFD #72M 32,832 11,000 0 (5,410) (5,700) 32,722 32,722 473 CFD #73M 260,853 67,400 0 (28,390) (33,690) 266,173 266,173 474 CFD #74M 324,775 85,900 0 (34,145) (500) 376,030 376,030 475 CFD #75M 52,378 14,450 0 (7,060) (7,790) 51,978 51,978 476 CFD #76M 109,719 34,000 0 (42,100) (13,800) 87,819 (94) 87,725 477 CFD #77M 46,467 12,400 0 (6,375) (6,000) 46,492 46,492 478 CFD #78M 144,338 70,400 0 (11,450) (1,000) 202,288 202,288 479 CFD #79M 113,729 21,700 0 (300) 0 135,129 135,129
480 CFD #80M 481,102 215,300 0 (141,800) (110,100) 444,502 444,502 481 CFD #81M 120,153 110,400 0 (76,462) (51,400) 102,691 (94) 102,597 482 CFD #82M 85,537 27,200 0 0 0 112,737 112,737
483 CFD #83M 151,945 62,050 0 (24,030) (26,100) 163,865 163,865 484 CFD #84M 35,265 19,250 0 (10,530) (8,700) 35,285 35,285 485 CFD #85 THE MEADOWS 695,599 419,600 0 (299,624) (88,500) 727,075 (340) 726,735 486 CFD #86 ETIWANDA RIDGE 177,090 63,800 0 (47,530) (27,560) 165,800 165,800 487 CFD #87 El Paseo 73,643 73,000 0 (8,900) 0 137,743 137,743 488 CFD #88 SIERRA CREST II 186,202 113,400 0 (58,900) (33,000) 207,702 207,702 489 CFD #89 BELROSE 120,327 60,400 0 (19,590) 0 161,137 161,137 490 CFD #90 SUMMIT @ ROSENA PH i 713,130 351,800 0 (162,890) 0 902,040 902,040 491 CFD #91M 14,068 6,900 0 0 0 20,968 20,968
492 CFD #92M 33,620 16,500 0 0 0 50,120 50,120
493 CFD #93M 22,608 11,000 0 (1,190) 0 32,418 32,418
494 CFD #94M 4,249 2,000 0 0 0 6,249 6,249
495 CFD #95 SUMMIT @ ROSENA PH II 322,034 160,600 0 (161,310) 0 321,324 321,324 496 CFD #96M Tr. 19957 43 0 0 0 0 43 43
497 CFD #97M 10,504 5,100 0 0 0 15,604 15,604
498 CFD #98M 6,047 6,000 0 0 0 12,047 12,047

Page 21 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2021 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2021/2022
Special Revenue Funds:
500 CFD #100M 0 0 0 0 0 0 76,530 76,530
501 CFD #101M 7,867 7,800 0 0 0 15,667 15,667
502 CFD #102M 5,024 5,000 0 0 0 10,024 10,024
503 CFD #103M Estrada 4,418 0 0 0 0 4,418 4,418
505 CFD #105M 0 46,180 0 (10,450) 0 35,730 35,730
506 CFD #106M 0 92,040 0 (17,410) 0 74,630 74,630
$82,696,842 $54,961,430 $1,496,350 ($56,615,495) ($7,807,000) $74,732,127 ($1,094,827) $73,637,300 Debt Service Funds:
580 General Debt Service $614,155 $4,754,018 $2,947,040 ($8,225,732) $0 $89,481 $89,481 $614,155 $4,754,018 $2,947,040 ($8,225,732) $0 $89,481 $0 $89,481 Capital Project Funds:
601 Capital Reinvestment $100,000 $37,000 $6,200,000 ($6,200,000) ($137,000) $0 $100,000 $100,000 602 Capital Improvements 18,899,974 1,079,000 0 (2,567,420) (675,900) 16,735,654 16,735,654 603 Future Capital Projects 7,288,555 180,000 0 138,629 (453,400) 7,153,784 7,153,784 620 San Sevaine Flood Control 579,949 475,700 0 (95,290) (13,400) 946,959 81,877 1,028,836 621 Upper Etiwanda Flood Control 46,994 400 0 0 0 47,394 47,394 622 Storm Drain 9,665,808 2,991,000 0 (1,198,660) (123,000) 11,335,148 2,291,742 13,626,890 623 Sewer Expansion 18,194,855 2,620,000 0 (12,075,000) (120,000) 8,619,855 1,876,300 10,496,155 630 Circulation Mitigation 16,059,906 5,191,000 0 (103,328) (181,500) 20,966,078 1,561,596 22,527,674 631 Fire Assessment 214,325 156,300 0 0 (321,370) 49,255 49,255 632 General Government 10,314,723 1,084,000 0 0 0 11,398,723 11,398,723 633 Landscape Medians 3,674,094 649,800 0 (2,816,108) (46,900) 1,460,886 0 1,460,886 634 Library Capital Improvement 1,021,141 403,500 0 (300,000) 0 1,124,641 1,124,641 635 Parks Development 1,787,478 1,857,000 0 (151,988) (219,300) 3,273,190 (123) 3,273,067 636 Police Capital Facilities 2,761,269 673,500 0 (506,000) (4,600) 2,924,169 2,924,169 637 Underground Utilities 299,590 102,200 0 0 0 401,790 401,790 650 CFD #2 Village of Heritage 0 0 0 0 0 0 0
651 CFD #3 Hunter's Ridge 0 0 0 0 0 0 0
653 CFD #7 Club Estates 0 1,640,358 0 (1,634,476) 0 5,882 5,882 654 CFD #11 Heritage West 0 3,398,861 0 (3,397,690) 0 1,171 1,171 655 CFD #12 Sierra Lakes 0 11,505,510 0 (11,497,053) 0 8,457 8,457 Total Special Revenue Funds
Total Debt Service Funds

Page 22 of 31 ends

Page 23 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14 , 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason 101 General Fund 1,334,583 1,457,083 0 122,500 0
Revenue adjustments:
10128000 MS MS Administration 5014 Property transfers 396,833 396,833 Increase rev projections based on receipts to date 10134100 CD Planning 5240 Permit - miscellaneous 150,000 150,000 Increase rev projections based on receipts to date 10134100 CD Planning 5614 Design review 150,000 150,000 Increase rev projections based on receipts to date 10134100 CD Planning 5636 Tentative tract 30,000 30,000 Increase rev projections based on receipts to date 10136003 ENG Construction Inspection 5236 Permit - construction 370,000 370,000 Increase rev projections based on receipts to date 10136005 ENG Traffic/Streets 6473 Reimb exp - engineering 250,000 250,000 Increase rev projections based on receipts to date Personnel requests (one-time):

Various Various Various personnel accounts 129,247 (129,247) FY 2021/22 CH/PW Contract Negotiations Various POL Various Various personnel accounts 156,181 (156,181) FY 2021/22 PMA Contract Negotiations Various POL Various Various personnel accounts 48,020 (48,020) FY 2021/22 PBA Contract Negotiations Offsetting adjustments:
10140106 POL Property Unit 6483 Reimb exp - personnel 42,550 42,550 } 10140231 POL Patrol Units 7113 Overtime 42,550 (42,550) } 10140231 POL Patrol Units 6483 Reimb exp - personnel 67,700 67,700 } 10140231 POL Patrol Units 7113 Overtime 67,700 (67,700) } New requests (recurring):
10128100 MS MS Administration 8130 Other professional services 25,000 (25,000) Pension & OPEB Modules - Govinvest 10128200 MS Accounting 8130 Other professional services 15,000 (15,000) Subscription services to DebtBook Platform 10136005 ENG Traffic/Streets 8320 Capital acquisition 55,000 (55,000) To maintain traffic controller cabinet inventory 10140235 POL Shooting Range 8790 Operating transfer out 17,500 (17,500) Xfer to GF Operating Proj Fund #110 for maint of firing range Overtime costs to be reimbursed by the catalytic converter salvage program
Overtime costs to be reimbursed by the Auto Club Speed
Way for their annual race event
City of Fontana
Recommended Adjustments
FY 2021/2022

Page 24 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14 , 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
New requests (one-time):
10110100 CA Elected Officials 8010 Departmental expense 6,125 (6,125) USCM Mayor's membership increase 10110200 CA City Manager's Office 8130 Other professional services 29,900 (29,900) Consulting services - City Manager recruitment 10110400 CA Mrktng & Communications 8115 Consultant Services 80,000 (80,000) Communications & Social Media assessment 10110400 CA Mrktng & Communications 8130 Other professional services 40,000 (40,000) Videographer to support State of the City activities 10110500 CA Economic Development 8714 Operating covenant pmt 79,415 (79,415) Operating Covenant Agreement with Hyundai 10122000 CC Records and Elections 8010 Departmental expense 3,000 (3,000) Offsite Records Document Storage 10122000 CC Records and Elections 8130 Other professional services 37,375 (37,375) Organizational & operational assessment for dept 10128200 MS Accounting 8130 Other professional services 65,000 (65,000) Temporary staffing needed to assist in Accounting Div 10130000 DS Develop Svs Admin 8130 Other professional services 150,000 (150,000) Additional employee workstations in the DSO & City Yard due to organizational changes within the City
10130000 DS Develop Svs Admin 8130 Other professional services 40,000 (40,000) Assistance in scanning old files in the DSO building 10136004 ENG Land Development 8130 Other professional services 77,000 (77,000) Consultant for CIP traffic study due to continued vacancy 10136005 ENG Traffic/Streets 8130 Other professional services 76,000 (76,000) Traffic analysis for SB 2 planning grant implementation 10138204 PW Trees 8130 Other professional services 88,070 (88,070) City-wide removal of dead trees and stumps 10140360 POL Traffic 8318 Office equip, furn & fix 24,000 (24,000) Purchase of new Stalker message board trailer 10140235 POL Shooting Range 8790 Operating transfer out 105,000 (105,000) Xfer to GF Operating Proj Fund #110 for maint of firing range

Page 25 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason 103 Facility Maintenance 47,534 0 0 0 (47,534)
10338317 PW PW Facilities Repair Various personnel accounts 11,114 (11,114) FY 2021/22 CH/PW Contract Negotiations 10338317 PW PW Facilities Repair 8130 Other professional services 36,420 (36,420) Update of City campus directional signs & monuments 106 Self Insurance 350,000 0 0 0 (350,000)
10615001 HR Workers' Compensation 6429 Workers' comp charges 0 Adjust W/C rev based on new personnel requests 10615001 HR Workers' Compensation 8026 Settlement claim 350,000 (350,000) Addtl funding needed to cover W/C claims thru 6/30/22 110 General Fund Operating Projects 98,514 0 578,660 0 480,146 11040399 POL Special Operations Project 6900 Operating transfer in 456,160 456,160 Reverse Q1 project roll-over made in error 11040200 POL Field Services Admin 6900 Operating transfer in 122,500 122,500 } 0402XXXX-110-A POL Police Range Mitigation Proj 8317 Maintenance equipment 122,500 (122,500) } 04032034-110-A POL Building Relations w/Schools 8010 Departmental expense (14,799) 14,799 04032034-110-A POL Building Relations w/Schools 8013 Equip (non-comp) <$5000 (9,187) 9,187 125 Storm Water Compliance 307 45,000 0 0 44,693
12536001 ENG Plan Check Engineering 5646 Plan check 45,000 45,000 Increase rev projections based on receipts to date 12536001 ENG Plan Check Engineering Various personnel accounts 307 (307) FY 2021/22 CH/PW Contract Negotiations 245 Measure I 2010-2040 Riemb 2,580,200 2,580,200 0 0 0 36003281-245-A ENG Sierra: Foothill-Baseline Arterial 5348 Measure I 2010-2040 2,580,200 2,580,200 } 36003281-245-A ENG Sierra: Foothill-Baseline Arterial 8329 Other construction 2,580,200 (2,580,200) } 246 Measure I 2010-2040 Local 1,414,540 410,000 0 0 (1,004,540) 24636011 ENG MI Local Cost Allocation 5320 Measure I 410,000 410,000 Increase rev projections based on receipts to date Various ENG Measure I Various personnel accounts 5,160 (5,160) FY 2021/22 CH/PW Contract Negotiations 24636026 ENG MI Traffic Signal Improvement 8130 Other professional services 30,380 (30,380) Traffic study for citywide speed zone update 3600002-246-A ENG W Liberty Parkway/Miller TS 8329 Other construction 55,000 (55,000) Additional funding needed due to increase in construction cost
36003307-246-A ENG Valley/Almond Traffic Signal 8329 Other construction 20,000 (20,000) Additional budget for traffic signal installation @ Valley Blvd and Almond Ave
36003341-246-A ENG Cherry Live Oak TS Mod 8329 Other construction 170,000 (170,000) Additional funding needed due to increase in construction cost
36003354-246-A ENG Arrow/Tokay Traffic Signal 8329 Other construction 700,000 (700,000) Additional budget for traffic signal installation due to additional design effort and construction cost inc.
36003355-246-A ENG Citrus/Ceres Traffic Signal 8329 Other construction 177,000 (177,000) Additional budget for traffic signal installation due to additional design effort and construction cost inc.
36003382-246-A ENG Mango So Highland TS 8329 Other construction 182,000 (182,000) Additional budget for traffic signal installation due to increase in construction cost
36003384-246-A ENG FS 78 Citrus/Ceres TS 8329 Other construction 75,000 (75,000) } Additional budget for traffic signal installation due to increase in construction cost
281 Gas Tax (State) 8,428 0 0 0 (8,428)
28138104 PW Street Maintenance Various personnel accounts 8,428 (8,428) FY 2021/22 CH/PW Contract Negotiations Xfer from GF for maintenance of the PD firing range in order to provide bi-annual maint & leadmining overhaul
Project complete, return remaining funds to FB
City of Fontana
Recommended Adjustments
FY 2021/2022
Additional funding for design, ROW acquisition,
construction cost due to additional scope of work

Page 26 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
282 Solid Waste Mitigation 5,777 0 0 0 (5,777)
28238302 PW Solid Waste & Recycling Various personnel accounts 5,777 (5,777) FY 2021/22 CH/PW Contract Negotiations 301 Grants 417,381 417,381 0 0 0
3400001-301-A LEAP Grant $5,390 Misc grant reimbursement 500,000 500,000 } 3400001-301-A LEAP Grant 8130 Other professional services 500,000 (500,000) } 36003367-301-A ENG Alder Middle School S/W 5352 State TDA (148,393) (148,393) } 36003367-301-A ENG Alder Middle School S/W Various expense accounts (148,393) 148,393 } 30138325 PW State HHW 5367 State grant 24,410 24,410 }
30138325 PW State HHW 8130 Other professional services 24,410 (24,410) } 40300006-301-A POL Homeland Security Grant 5349 Homeland security grant 41,364 41,364 } 40300006-301-A POL Homeland Security Grant 8013 Equip (non-comp) <$5000 41,364 (41,364) } 303 TDA/Article 3 148,393 148,393 0 0 0
36003367-303-A ENG Alder Middle School S/W 5352 State TDA 148,393 148,393 } 36003367-303-A ENG Alder Middle School S/W Various expense accounts 148,393 (148,393) } 362 CDBG 22,968 0 0 0 (22,968)
36220206 DS Various personnel accounts 2,457 (2,457) FY 2021/22 CH/PW Contract Negotiations 02000001-362-A DS CDBG Admin Program Inc 5338 Program income (20,511) (20,511) } 02020001-362-C DS CDBG Aqq/Rehab/Rental 5338 Program income 20,511 20,511 } 02020001-362-C DS CDBG Aqq/Rehab/Rental 5328 CDBG grant reimbursement (20,511) (20,511) } 02023859-362-A DS CDBG Project TBD 5328 CDBG grant reimbursement 20,511 20,511 } 02023859-362-A DS CDBG Project TBD 8329 Other construction 20,511 (20,511) } 363 Home Program 676 0 0 0 (676)
36320200 DS Various personnel accounts 676 (676) FY 2021/22 CH/PW Contract Negotiations 385 After School Program 325,938 325,938 0 0 0
38524101 CS FASP-After School Admin 5335 Fontana USD 325,938 325,938 } 38524101 CS FASP-After School Admin 8010 Departmental expense 213,381 (213,381) } 385241XX CS Various 7111 Part-time 112,557 (112,557) }
386 ASES ELO-P Grant 4,495,120 4,495,120 0 0 0
38624101 CS ASES ELO-P 5335 Fontana USD 4,495,120 4,495,120 } 386241XX CS Various Various expenditures accounts 4,495,120 (4,495,120) } 395 LMD #1 (Citywide) 3,763 0 0 0 (3,763)
39538204 PW Trees 8130 Other professional services 1,740 (1,740) City-wide removal of dead trees and stumps 39538250 PW LMD #1 Various personnel accounts 2,023 (2,023) FY 2021/22 CH/PW Contract Negotiations 396 LMD #2 Village of Heritage 10,622 0 0 0 (10,622)
39638204 PW Trees 8130 Other professional services 8,450 (8,450) City-wide removal of dead trees and stumps Various PW Landscape Maintenance Various personnel accounts 2,172 (2,172) FY 2021/22 CH/PW Contract Negotiations Increase in annual award for enhanced program and
expanded participation at Almond, Locust, Mango &
Shadow Hills Elemtary Schools And Sequoia Middle
SchoolAmendment to the ASES Program Services Agreement
inclusive of ELO-P funding with FUSD
Move program income to match HUD approved budget
and move CDBG grant reimb to project TBD
Move funding from Grant Fund #301 in order to
property track all activities
Appropriate new 2020 HSGP award accepted by City
Council on 3/22/22, item #21-1230
Appropriate grant funding approved in FY20/21 not
fully spent for storage containers & lockers
Move funding to newly created TDA/Article 3 Fund
#303 in order to property track all activities
Appropriate Local Early Action Planning Grant as
awarded to the City on 4/19/22

Page 27 of 31 ends

Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
398 LMD #3 Hunter's Ridge 1,381 0 0 0 (1,381)
39838204 PW Trees 8130 Other professional services 340 (340) City-wide removal of dead trees and stumps Various PW Landscape Maintenance Various personnel accounts 1,041 (1,041) FY 2021/22 CH/PW Contract Negotiations 401 CFD #1 Southridge Village 95,502 0 0 0 (95,502)
40138204 PW Trees 8130 Other professional services 2,840 (2,840) City-wide removal of dead trees and stumps 40138202 PW Parks 8130 Other professional services 88,000 (88,000) Replacement of baseball field backstop @ Chaparral Park Various PW Landscape Maintenance Various personnel accounts 4,662 (4,662) FY 2021/22 CH/PW Contract Negotiations 403 CFD #6-3A Bellgrove II 123 0 0 0 (123)
40338209 PW Landscape Maintenance Various personnel accounts 123 (123) FY 2021/22 CH/PW Contract Negotiations g 405 CFD #6-1 Stratham 185 0 0 0 (185)
40538209 PW Landscape Maintenance Various personnel accounts 185 (185) FY 2021/22 CH/PW Contract Negotiations 406 CFD #6 The Landings 622 0 0 0 (622)
Various PW Landscape Maintenance Various personnel accounts 622 (622) FY 2021/22 CH/PW Contract Negotiations 407 CFD #7 Country Club Estates 1,072 0 0 0 (1,072)
40738204 PW Trees 8130 Other professional services 1,010 (1,010) City-wide removal of dead trees and stumps 40738209 PW Landscape Maintenance Various personnel accounts 62 (62) FY 2021/22 CH/PW Contract Negotiations 408 CFD #8 Presley 362 0 0 0 (362)
40838204 PW Trees 8130 Other professional services 300 (300) West Coast Arborist tree trimming CPI increase 40838209 PW Landscape Maintenance Various personnel accounts 62 (62) FY 2021/22 CH/PW Contract Negotiations 409 CFD #9M Morningside 123 0 0 0 (123)
40938209 PW Landscape Maintenance Various personnel accounts 123 (123) FY 2021/22 CH/PW Contract Negotiations 410 CFD #10M Jurupa Industrial 340 0 0 0 (340)
41038204 PW Trees 8130 Other professional services 340 (340) City-wide removal of dead trees and stumps 412 CFD #12 Sierra Lakes 4,818 0 0 0 (4,818)
Various PW Landscape Maintenance Various personnel accounts 788 (788) FY 2021/22 CH/PW Contract Negotiations 41238204 PW Trees 8130 Other professional services 4,030 (4,030) City-wide removal of dead trees and stumps 413 CFD #13M Summit Heights 4,384 0 0 0 (4,384)
Various PW Landscape Maintenance Various personnel accounts 354 (354) FY 2021/22 CH/PW Contract Negotiations 41338204 PW Trees 8130 Other professional services 4,030 (4,030) City-wide removal of dead trees and stumps 414 CFD #14M Sycamore Hills 185 0 0 0 (185)
41438209 PW Landscape Maintenance Various personnel accounts 185 (185) FY 2021/22 CH/PW Contract Negotiations 415 CFD #15M Silver Ridge 185 0 0 0 (185)
41538209 PW Landscape Maintenance Various personnel accounts 185 (185) FY 2021/22 CH/PW Contract Negotiations

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Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
416 CFD #16M Ventana Pointe 742 0 0 0 (742)
41638209 PW Landscape Maintenance Various personnel accounts 62 (62) FY 2021/22 CH/PW Contract Negotiations 41638204 PW Trees 8130 Other professional services 680 (680) City-wide removal of dead trees and stumps 425 CFD #25M 340 0 0 0 (340)
42538204 PW Trees 8130 Other professional services 340 (340) City-wide removal of dead trees and stumps 430 CFD #30M 123 0 0 0 (123)
43038209 PW Landscape Maintenance Various personnel accounts 123 (123) FY 2021/22 CH/PW Contract Negotiations 435 CFD #35M 1,489 0 0 0 (1,489)
43538204 PW Trees 8130 Other professional services 340 (340) City-wide removal of dead trees and stumps Various PW Landscape Maintenance Various personnel accounts 1,149 (1,149) FY 2021/22 CH/PW Contract Negotiations 437 CFD #37 Montelago 680 0 0 0 (680)
43738204 PW Trees 8130 Other professional services 680 (680) City-wide removal of dead trees and stumps 438 CFD #38M 340 0 0 0 (340)
43838204 PW Trees 8130 Other professional services 340 (340) City-wide removal of dead trees and stumps 465 CFD #65M 730 0 0 0 (730)
46538204 PW Trees 8130 Other professional services 730 (730) City-wide removal of dead trees and stumps 469 CFD #69M 94 0 0 0 (94)
Various PW Lanscape Maintenance Various personnel accounts 94 (94) FY 2021/22 CH/PW Contract Negotiations 471 CFD #71M Sierra Crest 235 0 0 0 (235)
Various PW Parks Various personnel accounts 235 (235) FY 2021/22 CH/PW Contract Negotiations 476 CFD #76M 94 0 0 0 (94)
Various PW Parks Various personnel accounts 94 (94) FY 2021/22 CH/PW Contract Negotiations 481 CFD #81M 94 0 0 0 (94)
Various PW Parks Various personnel accounts 94 (94) FY 2021/22 CH/PW Contract Negotiations 485 CFD #85M 340 0 0 0 (340)
48538204 PW Trees 8130 Other professional services 340 (340) City-wide removal of dead trees and stumps 500 CFD #100M 6,460 82,990 0 0 76,530
50038209 PW Landscape Maintenance 6210 Assessment/special tax 82,990 82,990 } 50538209 PW Landscape Maintenance 8020 Utilities 2,220 (2,220) } 50538209 PW Landscape Maintenance 8010 Departmental expense 530 (530) } 50538209 PW Landscape Maintenance 8130 Other professional services 3,710 (3,710) } New landscape area in CFD #100 - City is scheduled
to accept area in the 3rd Qtr of FY21/22

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Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
601 Capital Reinvestment (100,000) 0 0 0 100,000
28001008-601-A MS Misc Project 8330 Construction contracts (100,000) 100,000 Release funds for next fiscal year p j 620 San Sevaine Flood Control 123 82,000 0 0 81,877
62036000 ENG San Sevaine Eng Admin 5232 City flood 17,000 17,000 Increase rev projections based on receipts to date 62036000 ENG San Sevaine Eng Admin 5256 County flood 65,000 65,000 Increase rev projections based on receipts to date 62036000 ENG San Sevaine Eng Admin Various personnel accounts 123 (123) FY 2021/22 CH/PW Contract Negotiations 622 Storm Drain (2,291,742) 0 0 0 2,291,742
Various ENG Various Various personnel accounts 308 (308) FY 2021/22 CH/PW Contract Negotiations 3600001-622-A ENG Duncan SD: I 15-Citrus 8329 Construction contracts (2,292,050) 2,292,050 Defund project as developer took over the construction, move budget balance back to FB
623 Sewer Expansion 0 1,876,300 0 0 1,876,300
62338307 PW IEUA Expansion 5251 Sewer expansion fees 1,850,000 1,850,000 Increase rev projections based on receipts to date 62338307 PW IEUA Expansion 5812 Extra territorial sewer 26,300 26,300 Increase rev projections based on receipts to date 630 Circulation Mitigation 1,264,684 2,826,280 0 0 1,561,596 63036000 ENG Circulation Mitigation 5362 ATP local 132,400 132,400 Increase rev projections based on receipts to date 63036000 ENG Circulation Mitigation 5363 Active Transportation 286,460 286,460 Increase rev projections based on receipts to date 63036000 ENG Circulation Mitigation 5611 Circulation fee - arterial 1,358,420 1,358,420 Increase rev projections based on receipts to date 63036000 ENG Circulation Mitigation 5618 Engineering fees & charges 49,000 49,000 Increase rev projections based on receipts to date 63036000 ENG Circulation Mitigation 5662 Circulation fee - regional 1,000,000 1,000,000 Increase rev projections based on receipts to date 36000002-630-A ENG W Liberty Parkway/Miller TS 8329 Construction contracts 44,884 (44,884) Additional funding needed due to increase in construction cost
36003281-630-A ENG Sierra:Foothill-Baseline Arterial 8329 Construction contracts 1,219,800 (1,219,800) Addtl funding for design effort, ROW & construction cost increase due to additional scope
635 Park Development 123 0 0 0 (123)
63538211 ENG Parks Development Various personnel accounts 123 (123) FY 2021/22 CH/PW Contract Negotiations 657 CFD #31 Citrus Heights North 5,269,299 8,160,581 0 0 2,891,282 65736000 ENG CFD #31 Citrus Heights No 6810 Bond proceeds 7,138,020 7,138,020 } 65736000 ENG CFD #31 Citrus Heights No 6811 Bond premium 1,022,561 1,022,561 } 65736000 ENG CFD #31 Citrus Heights No 8330 Construction contract 4,929,089 (4,929,089) } 65736000 ENG CFD #31 Citrus Heights No 8721 Cost of issuance 340,210 (340,210) } 701 Sewer Maintenance & Operations 716,433 1,000,000 0 0 283,567 70128500 MS Sewer Billing 5810 City sewer services 1,000,000 1,000,000 Increase rev projections based on receipts to date Various Various Various personnel accounts 14,433 (14,433) FY 2021/22 CH/PW Contract Negotiations 70138311 PW Sewer Pretreatment 8130 Other professional services 702,000 (702,000) Pass-through IEUA sewer service rate increase To record sales of bonds - CFD #31 Citrus Heights
North

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Third Quarter Budget Status Report - 2021/2022 City of Fontana June 14, 2022
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
702 Sewer Capital Projects 308 83,000 0 0 82,692
70236000 ENG Eng Sewer Improvement 5618 Sewer connection fees 83,000 83,000 Increase rev projections based on receipts to date Various ENG Eng Sewer Improvement Various personnel accounts 308 (308) FY 2021/22 CH/PW Contract Negotiations 703 Sewer Replacement 5,363 0 0 0 (5,363)
Various PW Sewer Line Replacement Various personnel accounts 5,363 (5,363) FY 2021/22 CH/PW Contract Negotiations 751 Fleet Operations 356,127 253,000 0 0 (103,127)
75138305 PW Fleet Maintenance 6710 Motorpool charges 0 Adjust revenue due to vehicle additions 75138305 PW Fleet Maintenance 6610 Vehicle disposal 253,000 253,000 Increase rev projections based on receipts to date Various PW Fleet Maintenance Various personnel accounts 6,127 (6,127) FY 2021/22 CH/PW Contract Negotiations 75138305 PW Fleet Maintenance 8024 Fuel & oil 350,000 (350,000) Purchase of fuel for the reminder of FY21/22 Total operating transfers 578,660 0

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Fontana City CouncilJune 14, 2022

Fontana City Council
June 14, 2022