FY22-23 First Quarter Report.pdf — Fontana City Council, October 25, 2022

First Quarter Budget Status Report
Fiscal Year 2022/2023

Finance Department October 25, 2022 Quick Look Indicators First Quarter See Page
Revenues 8
Expenditures

9 Fund Balance

12 City of
FFoonnttaannaa

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Table of Contents

Report Objectives ............................................................................................................................................. 3 Summary of Key Points .................................................................................................................................... 4 Results of General Fund Operations for Prior Fiscal Year ............................................................................... 5 Significant Economic Trends ............................................................................................................................ 6 Summary of Proposed General Fund Adjustments ........................................................................................... 7 General Fund Revenues ..................................................................................................................................... 8 General Fund Expenditures ............................................................................................................................... 9 Carryover Projects ........................................................................................................................................... 10 Fund Balance Review ...................................................................................................................................... 12 Organizational Changes................................................................................................................................... 13 Liability Claims ............................................................................................................................................... 14 American Rescue Plan Act Expenditure Plan ................................................................................................. 15 Conclusion ....................................................................................................................................................... 16

Schedules:

General Fund – Fund Balance Reconciliation ............................................................................ 17 Unreserved Fund Balance – Other Funds ................................................................................... 18 Recommended Adjustments – General Fund ............................................................................. 24 Recommended Adjustments – Other Funds ............................................................................... 28

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Report Objectives
The purpose of the First Quarter Budget Status Report is to:
• Report on the results of the prior fiscal year;
• Comment on significant economic trends;
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance; and • Recommend the reappropriation of prior year project budgets that were not completed as of June 30.

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Summary of Key Points

General Fund:

 Net increase in General Fund inflows of $59,399:
o Increase to Reimbursables of $61,209
o Decrease to Miscellaneous Revenues of $500
o Decrease to From Other Agencies of $1,310

 Net increase in General Fund outflows of $5,891,145:
o Net personnel adjustments of $2,124,141
o New requests of $1,189,572
o Carryover appropriations from prior year of $2,577,432

 Contingency Reserve has been increased by $4,773,910 bringing the balance to $22.9 million

Other Funds:
 Additional funding for the following projects:
o $ 1,747,300 Various Traffic Signal Projects throughout the City (Measure I 2010-2040 Local Fund #246) o $ 1,020,000 Various Sidewalk Improvement Projects throughout the City (Measure I 2010-2040 Local Fund #246) o $ 680,000 Catawba & Spring St Sewer Main Project (S ewer Expansion Fund #623) o $ 460,000 Alder Locust Ramona SRTS Project (Measure I 2010-2040 Local Fund #246) o $ 323,000 Fontana SRTS Gap Closure Project (Measure I 2010-2040 Local F und #246) o $ 250,000 Slovene Hall Demolition Project (Capital Reinvestment Fund #601) o $ 200,000 Heritage RFRBs Project (Measure I 2010-2040 Local Fund #246) o $ 140,000 Westgate @ Cherry & Victoria Project (Measure I 2010-2040 Local Fund #246) o $ 75,000 PD Fence @ Seville Ave Project (Police Capital Facilities Fund #636)

 This report recommends t o carryover encumbrances from prior year in the amount of $2.3 million and also recommends the reappropriation of $203.3 million of prior year project budgets that were not completed as of June 30.

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Results of General Fund Operations for Prior Fiscal Year

FY21/22 FY21/22 FY21/22 Variance from Variance from Adopted Revised Adopted Revised
Revenue Source Budget Budget Actuals Percentage Budget Budget Sales Tax $47,130,000 $48,955,608 $56,723,473 115.87% $9,593,473 $7,767,865 Property Tax 31,981,550 32,378,383 33,306,316 102.87% 1,324,766 927,933 Interest and Rentals 3,933,540 3,933,540 3,910,048 99.40% (23,492) (23,492) Franchises 7,000,000 7,494,940 8,818,785 117.66% 1,818,785 1,323,845 Business Related 7,012,000 7,012,000 8,697,621 124.04% 1,685,621 1,685,621 Development Related 10,410,500 11,110,500 12,582,648 113.25% 2,172,148 1,472,148 Recreation 2,887,590 2,887,590 3,139,511 108.72% 251,921 251,921 Motor Vehicle in-Lieu 1,000,000 1,000,000 247,160 24.72% (752,840) (752,840) Miscellaneous Revenues 2,650,880 2,801,380 2,416,177 86.25% (234,703) (385,203) Reimbursables 1,603,150 2,126,510 1,491,175 70.12% (111,975) (635,335) From Other Agencies 4,278,700 4,278,700 4,278,700 100.00% 0 0 Total Revenues $119,887,910 $123,979,151 $135,611,614 109.38% $15,723,704 $11,632,463 Transfers in $11,469,370 $11,704,771 $11,663,165 99.64% $193,795 ($41,606) Total Expenditures $110,031,890 $117,891,557 $108,997,167 92.46% $1,034,723 $8,894,390 Transfers out $20,704,390 $26,445,903 $26,312,321 99.49% ($5,607,931) $133,582 Results of Operations $621,000 ($8,653,538) $11,965,290

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Significant Economic Trends

Nationally:

• Most experts agree that the future trajectory of the U.S. economy has become more uncerta in. They seem to agree on the fact that the economy is not in recession right now, but the odds of a recession in 2023 continue to climb. The most reliable model now shows a 50% change of a downturn within the next year, still leaving a 50 % chance that t he U.S. will avoid recession, which is encouraging. Economists expect GDP to expand by 1.7% in the third quarter of this year and a 2% in the fourth quarter.

• The U.S. economy added 315,000 jobs in August, extending a hiring streak that has led to a full employment recovery. The unemployment rate is near historic lows an d wages are rising quickly. Economists expect the unemployment rate to average

3.7% at the end of 2022, slightly higher than the 3.5% observed earlier in the year.

The State of California:

• Despite the long stretch of superior job growth, California has thus far recreated just over 97% of the 2.76 million jobs that were lost in the spring of 2020. While sizeable progress has been made to reach the pre -pandemic level of total nonfarm jobs, the state trails the U.S. which exc eeded its previous peak of February 2020 in July. The state unemployme nt rate is projected to average 4.4% in 2022 and rise marginally to 4.6% next year on moderating job growth.

City of Fontana

• Fiscal Year 20 21/22 ended with 832 single family dwelling permits being issued. For t he first qua rter of 20 22/23, 142 residential permits have been issued compared to 151 for the same period last year.

• Second quarter 2022 sales were 6% higher than the same quarter one year ago. Strong growth continues and sales tax receipts are actually higher than pre-pandemic levels.

• The Local A gency Investment Fund is currently paying 1.63% (daily rate) on City investments, up from 0.2% for the same time last year. The 2-year treasury benchmark rate is 4.22%, up from 0.28% last year.

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Summary of Proposed General Fund Adjustments

The First Quarter Budget Report recommends the following General Fund budget adjustments: Fund Balance Impact
Results from prior year operations (net):

Fund balance available at the beginning of the fiscal year $14,857,988

Revenue adjustments:

Increase reimbursables 61,209
Correct contribution to city from FFD & FHA (1,310)
Eliminate jail svc phone revenue since FCC changed regulations (500) 59,399

Personnel adjustments:

Recurring FY21/22 Fourth Quarter personnel requests ($636,890) Recurring FY22/23 new personnel requests 408,750
Recurring FY22/23 PMA/POA Contract increases (743,090) Recurring SANCATT Task Force MOU termination (234,570) FY22/23 PMA/POA one-time bonus (887,901)
Additional one-time O/T due to SANCATT MOU elimination (30,440) (2,124,141)

Expenditure adjustments:

New recurring departmental requests ($798,925)
New one-time departmental requests (319,438)
Offsetting adjustments (71,209) (1,189,572)

Carryover appropriations from prior year: (2,577,432)

Transfers
From Foundation Fund #299 for Mayor's Education Coalition 10,000 Reverse xfer to Grant Fund #301 due to elimination of SANCATT Grant 100,060 To Fleet Fund #751 for new vehicle for Homeless Solution Manager (45,000) To GF Project Fund #110 to cover decrease in CDBG allocation (26,170) 38,890

Changes to reserves:

Contingency Reserve (4,773,910)
Unappropriated Fund Balance (4,291,222)

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in reven ues of $59,399 as part of the First Quarter Budget Status Report. See page 24 through 27 for details of the revenue adjustments.

Current Percent of Recommended Recommended Percent of Budget Received Current First Budget Recommended
Adopted Before as of Budget Quarter After Budget
Revenue Source Budget Adjustments 9/30/2022 Received Adjustments Adjustments Received Sales Tax $48,206,100 $55,656,480 $14,770,523 26.54% $55,656,480 26.54% Property Tax 32,745,000 33,545,000 251,618 0.75% 33,545,000 0.75% Interest and Rentals 3,785,850 4,185,850 168,860 4.03% 4,185,850 4.03% Franchises 7,100,000 8,515,270 1,416,947 16.64% 8,515,270 16.64% Business Related 7,062,200 8,066,230 2,295,167 28.45% 8,066,230 28.45% Development Related 10,682,200 14,287,220 1,738,596 12.17% 14,287,220 12.17% Recreation 3,966,690 3,916,690 503,025 12.84% 3,916,690 12.84% Motor Vehicle in-Lieu 1,000,000 1,000,000 0 0.00% 1,000,000 0.00% Miscellaneous Revenues 2,912,870 2,935,050 10,023,315 341.50% (500) 2,934,550 341.56% Reimbursables 1,543,550 1,606,050 356,940 22.22% $61,209 1,667,259 21.41% From Other Agencies 4,356,050 4,356,050 329,537 7.57% (1,310) 4,354,740 7.57% Total General Fund $123,360,510 $138,069,890 $31,854,526 23.07% $59,399 $138,129,289 23.06%

NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year -end accrual for a full twelve months of in terest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April. When adjusted for these anomalies, the percent of recommended budget received is 29.95%.

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

General Fund Expenditures
General Fund expenditures for first quart er are on tr ack and within budget. Staf f recommends a net increase in appropriations of $5,891,145. See page 24 through 27 for details of the expenditure adjustments.

Current Percent of Recommended Recommended Percent of Budget Spent Current First Budget Recommended
Adopted Before as of Budget Quarter After Budget
Department Budget Adjustments 9/30/2021 Spent Adjustments Adjustments Spent City Administration $3,889,790 $4,151,120 $932,963 22.47% $335,113 $4,486,233 20.80% Human Resources 1,191,030 1,316,770 225,791 17.15% 520,147 1,836,917 12.29% Administrative Services 328,700 488,120 76,004 15.57% 509 488,629 15.55% City Clerk 818,490 947,170 158,039 16.69% 37,375 984,545 16.05% Community Services 14,933,760 15,072,110 2,882,983 19.13% 77,721 15,149,831 19.03% Innovation & Technology 3,873,710 4,063,980 747,030 18.38% 36,600 4,100,580 18.22% Finance 3,120,890 3,492,400 732,032 20.96% 1,002,866 4,495,266 16.28% Development Services 812,590 701,880 266,301 37.94% 537,543 1,239,423 21.49% Building and Safety 2,134,980 2,902,360 664,789 22.91% 26,355 2,928,715 22.70% Planning 2,511,990 2,709,610 489,623 18.07% 216,241 2,925,851 16.73% Engineering 3,731,200 4,134,130 796,940 19.28% 641,892 4,776,022 16.69% Public Works 7,386,950 7,519,110 1,579,293 21.00% 234,532 7,753,642 20.37% Police 68,883,630 73,618,300 13,723,373 18.64% 2,224,252 75,842,552 18.09% Total General Fund $113,617,710 $121,117,060 $23,275,161 19.22% $5,891,145 $127,008,205 18.33%

NOTE: The above amounts do not include projects.

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Carryover Projects
Staff recommends the reappropriation of prior year project budgets that were not completed as of June 30.

Fund Amount Fund Amount
102 City Technology $4,867,780 601 Capital Reinvestment 8,336,786 103 Facility Maintenance $4,584 602 Capital Improvement 4,221,699 110 GF Operating Projects 325,576 603 Future Capital Projects 205,804 223 Federal Asset Seizure 452,697 610 Fire Capital Project 19,006,903 241 Air Quality Mgmt District 758,060 622 Storm Drain 5,725,438 245 Measure I 2010-2040 Reimb 15,400,497 630 Circulation Mitigation 18,573,768 246 Measure I 2010-2040 Local 14,335,934 631 Fire Assessment 423,922 281 Gas Tax (State) 25 632 General Government 1,017,764 282 Solid Waste Mitigation 3,058 633 Landscape Medians 4,482,689 283 Road Maintenance & Rehab 377,662 634 Library Capital Improvement 204,255 295 Permanent Local Hsg Alloc 2,113,917 635 Parks Development 756,643 297 Housing Authority LMIHF 3,867,183 636 Police Capital Facilities 696,691 301 Grants 10,770,176 664 CFD #86 Etiwanda Ridge 72,862 302 ARPA 44,304,267 666 CFD #88 Sierra Crest II 203,727 303 TDA/Article 3 281,570 667 CFD #89 Belrose 82,259
321 Federal Law Enf Block Grant 53,687 668 CFD #90 Summit @ Rosena Ph I 354,861 362 CDBG 3,204,264 698 Affordable Housing Trust 3,965,210 363 Home Program 4,765,650 703 Sewer Replacement 6,517,696 401 CFD #1 Southridge Village 432,767 $181,168,331

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Carryover Projects – Encumbrances & Contracts
Staff recommends the reappropriation of prior year encumbrance and contract project budgets that were not completed as of June 30.

Fund Amount Fund Amount
102 City Technology $885,020 603 Future Capital Projects 458,312 110 GF Operating Projects 48,705 610 Fire Capital Project 555,270 223 Federal Asset Seizure 128,990 622 Storm Drain 65,254 241 Air Quality Mgmt District 212,358 630 Circulation Mitigation 874,980 245 Measure I 2010-2040 Reimb 1,803,041 633 Landscape Medians 116,534 246 Measure I 2010-2040 Local 2,211,842 634 Library Capital Improvement 8,675 282 Solid Waste Mitigation 1,165,176 635 Parks Development 967,475 283 Road Maintenance & Rehab 650,387 636 Police Capital Facilities 36,177 301 Grants 736,764 664 CFD #86 Etiwanda Ridge 395,260
302 ARPA 38,300 666 CFD #88 Sierra Crest II 472,900
303 TDA/Article 3 62,490 667 CFD #89 Belrose 446,237
362 CDBG 957,087 668 CFD #90 Summit @ Rosena Ph I 1,925,000 601 Capital Reinvestment 1,972,747 703 Sewer Replacement 1,102,437 602 Capital Improvement 3,872,626 $22,170,043

This list includes all carryover projects city-wide. Carryover projects for Low/Mod Income Hsg Successor Agency, Fontana Housing Authority and Fontana Fire Protection District will also be included in the reports for those separate entities.

The Mid Year Budget Report will contain a progress update for capital projects.

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 15% of adopted recurring annual appropriations. The First Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide fundi ng for future contingencies such as earthquakes, econ omic fluctuations, major in frastructure repairs an d investment in capital for improved productivity and efficiencies.

The First Quarter Budget Report recommends the following:

• $4,773,910 Increase to Contingency Reserve
• $4,291,222 Increase to Unappropriated Fund Balance

Fund Balance Reserves After Adjustments
Contingency Reserve $22,941,910
Economic Uncertainty Reserve 9,469,586
PERS Stability Reserve 10,886,393
Unappropriated Fund Balance 10,891,641
Total $54,189,530

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

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

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

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

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

City Manager with the concurrence of the City Attorney $25,000 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. There were no claims settled during the First Quarter of Fiscal Year 2022/2023:

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

American Rescue Plan Act (ARPA) Expenditure Plan

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City of Fontana
First Quarter Budget Status Report – 2022/2023 October 2 5, 2022

Conclusion
The City Council has provided fiscal policy direction that has laid the fou ndation for the 2022/2023 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the First Quarter Budget Report continue to adhere to City Council Policy.

As stated by the City Council’s Mission Statement below, the City of Fontana embraces every opportunity to enrich the lives of those who reside in this community and this is possible 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 fiscal plan, based upon economic deve lopment that will continue to generate high paying long-term employment opportunities, bring in new and stable sales tax revenue sources, and maintaining intergovernmental relations. Though t here are still great challenges ahead, the City is firmly commit ted to meetin g each and every challenge that comes our way.

“We seek and embrace every opportunity to enrich the lives of those who live, work, play and invest in the City of Fontana.”
Mission Statement Adopted April 26, 2022

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First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
2018-19 2019-20 2020-21 2021-22
Audited Audited Audited Esti mted Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget Revenues $115,286,615 $114,334,026 $128,044,517 $135,611,614 $123,360,510 $138,069,890 $59,399 $138,129,289 Expenditures 97,069,126 101,318,229 100,324,532 108,997,167 113,617,710 121,117,060 5,891,145 127,008,205 Revenues over (under) expenditures 18,217,489 13,015,797 27,719,985 26,614,447 9,742,800 16,952,830 (5,831,746) 11,121,084 Other sources & uses:

Operating transfers in 11,903,826 11,199,568 10,455,858 11,663,165 11,613,510 11,613,510 10,000 11,623,510 Operating transfers out (22,332,286) (24,459,727) (27,553,964) (26,312,321) (20,818,310) (21,384,820) 28,890 (21,355,930) Total other sources & uses (10,428,460) (13,260,159) (17,098,107) (14,649,157) (9,204,800) (9,771,310) 38,890 (9,732,420) Revenues & other sources over
(under) expenditures and other uses 7,789,029 (244,362) 10,621,878 11,965,290 538,000 7,181,520 (5,792,856) 1,388,664 Fund balance, beginning of year 32,116,136 39,272,847 38,692,079 43,584,090 33,716,101 40,696,410 14,857,988 55,554,398 Projected expenditure savings from current year 0 0 0
GASB 31 adjustment (632,318) (336,406) 41,009 5,018
Eliminate RDA receivables
Prior period adjustment
Fund balance, end of year $39,272,847 $38,692,079 $49,354,966 $55,554,398 $34,254,101 $47,877,930 $9,065,132 $56,943,062

FUND BALANCE
Reserved
Inventories $
330,543 $327,065 $253,532 $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 2,830,543 2,827,065 2,753,532 2,753,532 2,827,065 2,753,532 0 2,753,532 Unreserved
Economic Uncertainty 6,919,867 8,500,057 8,514,643 9,469,586 8,514,643 9,469,586 9,469,586 Designated for ECB 1,578,985 0 0 0 0 0 0
PERS 4,588,085 6,038,085 5,869,393 10,886,393 5,869,393 10,886,393 10,886,393 Future projects and commitments 0 0 0 0
Unappropriated 8,685,367 6,029,872 16,333,398 15,939,887 0 6,600,419 4,291,222 10,891,641 $24,602,847 $23,395,079 $33,470,966 $39,049,398 $17,211,101 $29,709,930 $4,291,222 $34,001,152 Contingencies $14,670,000 $15,297,000 $ 15,884,000 $16,505,000 $17,043,000 $18,168,000 $4,773,910 $22,941,910 0 0 0 0 0 0 0 0
General Fund - Fund Balance Reconciliation
Five-Year Summary
2022/23
City of Fontana

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First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Unaudited Net Estimated
F
und Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 Other General Funds:
102 City Technology $646,605 $0 $4,710,770 ($4,346,080) $0 $1,011,295 ($207,845) $803,450 103 Facility Maintenance 519,787 0 7,410,170 (7,634,030) 0 295,927 (95,611) 200,316 104 Office of Emergency Services 1,059,616 0 0 (37,390) 0 1,022,226 0 1,022,226 105 KFON 1,641,135 250,000 0 (254,540) 0 1,636,595 0 1,636,595 106 Self Insurance 9,628,903 6,168,460 0 (8,141,840) 0 7,655,523 (220,770) 7,434,753 107 Retirees Medical Benefits 25,960,710 220,000 2,500,000 (2,500,000) 0 26,180,710 26,180,710 108 Supplemental Retirement 1,642 0 32,000 (32,000) 0 1,642 1,642 110 General Fund Operating Projects 480,172 0 1,474,270 (1,397,920) 0 556,522 0 556,522 125 Storm Water Compliance 430,549 221,700 0 (171,560) 0 480,689 (3,670) 477,019 $40,369,119 $6,860,160 $16,127,210 ($24,515,360) $0 $38,841,129 ($527,896) $38,313,233 Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee $22,480,397 $1,484,000 $0 $0 ($859,000) $23,105,397 $23,105,397 222 Crime Prev Asset Seizure 67,298 19,750 0 (38,100) 0 48,948 48,948 223 Federal Asset Seizure 2,600,417 1,076,000 0 (2,099,790) 0 1,576,627 (22,265) 1,554,362 224 State Asset Seizure 567,246 80,600 0 (57,200) 0 590,646 590,646 225 PD Traffic Safety 2,583,079 399,500 0 (220,500) 0 2,762,079 (102,001) 2,660,078 241 Air Quality Mgmt District 342,437 310,500 0 (136,000) (16,420) 500,517 (18,360) 482,157 242 Measure I - TCR 0 0 0 0 0 0 0
243 Traffic Safety 38,513 45,350 0 (49,020) 0 34,843 34,843 244 Prop 1B 139,393 1,200 0 0 0 140,593 140,593
245 Measure I Reimb 2010-2040 85,401 0 0 0 0 85,401 3,670 89,071 246 Measure I Local 2010-2040 4,473,083 3,704,800 0 (2,478,860) (99,900) 5,599,123 (3,585,332) 2,013,791 281 Gas Tax (State) 2,030,688 6,222,760 0 (3,813,970) (815,430) 3,624,048 (40,403) 3,583,645 282 Solid Waste Mitigation 2,044,799 3,029,400 0 (3,863,210) (578,080) 632,909 301,407 934,316 283 Road Maintenance & Rehab 66,645 4,887,580 0 (4,876,780) 0 77,445 77,445 301 Grants 1,564,733 1,813,860 100,060 (1,913,920) 0 1,564,733 0 1,564,733 302 ARPA 2021 7,478,613 0 0 0 0 7,478,613 (4,243,632) 3,234,981 303 TDA/Article 3 0 0 0 0 0 0 0
321 Fed Law Enf Block Grant 37,733 208,330 0 (196,570) 0 49,493 49,493 322 State COPS AB 3229 783,886 400,000 0 (404,430) 0 779,456 (48,130) 731,327 362 CDBG 1,712,445 2,304,980 0 (2,315,130) (91,800) 1,610,495 221,053 1,831,548 363 Home Program 805,006 770,000 0 (765,890) 0 809,116 64,032 873,148 Total Other General Funds
City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023

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First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Unaudited Net Estimated
F
und Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
365 Down Pymt Assistance Prgm $2, 505 $0 $0 $0 $0 $2,505 $2,505 385 After School Program (23,590) 3,854,890 0 (3,501,740) (329,560) 0 0 0 386 ASES ELO-P Grant (184,550) 0 0 0 0 (184,550) 184,550 0 387 ASES ELO-P TK Grant 0 0 0 0 0 0 0 0
395 LMD #1 City Wide 1,926,475 $925,700 $0 ($958,450) ($142,390) 1,751,335 (112,861) 1,638,474 396 LMD #2 Village of Heritage 149,658 2,497,000 510,300 (2,869,670) (314,360) (27,072) 27,072 0 397 LMD #3 Empire Center 260,863 64,150 0 (62,770) (4,490) 257,753 (2,676) 255,077 398 LMD #3 Hunter's Ridge 2,616,532 820,900 118,090 (984,420) (97,100) 2,474,002 (25,761) 2,448,241 399 LLMD #3 Hunter's Ridge 34,993 34,350 0 (32,000) (2,860) 34,483 34,483 401 CFD #1 Southridge Village 6,361,495 5,567,400 0 (4,058,300) (2,074,820) 5,795,775 (78,923) 5,716,852 403 CFD #6-3A Bellgrove II 454,515 231,000 0 (158,660) (35,550) 491,305 (1,637) 489,668 404 CFD #6-2 N Morningside 327,206 92,350 0 (73,510) (7,240) 338,806 (778) 338,028 405 CFD #6-1 Stratham 588,962 189,800 0 (145,250) (102,950) 530,562 (2,881) 527,681 406 CFD #6 The Landings 3,098,082 349,200 98,610 (492,450) (51,310) 3,002,132 (14,273) 2,987,859 407 CFD #7 Country Club Estates 357,446 115,450 12,000 (151,890) (14,790) 318,216 (3,040) 315,176 408 CFD #8 Presley 839,769 80,700 97,200 (250,230) (22,240) 745,199 (10,466) 734,733 409 CFD #9M Morningside 260,785 165,700 0 (143,970) (101,170) 181,345 (3,661) 177,684 410 CFD #10M Jurupa Industrial 276,039 39,900 0 (34,430) (3,470) 278,039 (560) 277,479 412 CFD #12 Sierra Lakes 1,449,245 902,200 144,700 (1,050,850) (121,790) 1,323,505 (52,907) 1,270,598 413 CFD #13M Summit Heights 986,560 439,300 92,930 (758,280) (75,070) 685,440 (23,435) 662,005 414 CFD #14M Sycamore Hills 191,585 477,020 0 (282,170) (204,340) 182,095 (11,586) 170,509 415 CFD #15M Silver Ridge 322,537 278,600 0 (151,010) (194,380) 255,747 (2,095) 253,652 416 CFD #16M Ventana Pointe 136,169 44,400 0 (43,350) (27,070) 110,149 (859) 109,290 418 CFD #18M Badiola Homes 44,293 7,150 0 (2,750) (3,900) 44,793 (200) 44,593 420 CFD #20M 115,011 33,400 0 (35,930) (17,850) 94,631 94,631 421 CFD #21M 228,519 40,900 0 (15,760) (19,930) 233,729 233,729 423 CFD #23M 41,493 7,900 0 (1,640) (10,210) 37,543 (291) 37,252 424 CFD#24M 184,662 46,000 0 (22,530) (25,520) 182,612 182,612 425 CFD #25M 316,144 84,100 0 (40,850) (47,970) 311,424 (3,522) 307,902 427 CFD #27M 23,979 83,500 0 (58,350) (4,180) 44,949 (2,078) 42,871 428 CFD #28M 559,436 149,300 0 (77,240) (98,810) 532,686 (554) 532,132 429 CFD #29M 38,420 23,600 0 (24,110) (17,430) 20,480 20,480 430 CFD #30M 809,783 240,900 0 (137,570) (144,540) 768,573 (3,394) 765,179 431 CFD #31 Citrus Heights North 598,566 299,800 0 (203,150) (168,260) 526,956 (14,465) 512,491

Page 19 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Unaudited Net Estimated
F
und Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
432 CFD #32M $95, 921 $18,600 $0 ($5,250) ($13,600) $95,671 $95,671 433 CFD #33M Empire Lighting 141,647 42,100 0 (38,380) (2,140) 143,227 (1,396) 141,831 434 CFD #34 Empire Detention Basin 245,372 22,900 0 (10,560) (1,020) 256,692 (65) 256,627 435 CFD #35M 1,451,697 512,700 0 (632,110) (157,360) 1,174,927 (26,348) 1,148,579 436 CFD #36M 59,384 22,600 0 (8,710) (17,410) 55,864 (484) 55,380 437 CFD #37 Montelago 295,127 89,700 0 (49,000) (46,050) 289,777 (2,196) 287,581 438 CFD #38M 846,928 182,150 0 (69,710) (106,020) 853,348 (15,787) 837,561 439 CFD #39M 52,837 21,900 0 (10,760) (15,030) 48,947 (475) 48,472 440 CFD #40M 67,364 10,900 0 (1,150) (7,400) 69,714 69,714 441 CFD #41M 121,259 16,000 0 (11,950) (7,110) 118,199 118,199 442 CFD #42M 266,979 45,950 0 (63,690) (5,510) 243,729 (3,558) 240,171 444 CFD #44M 33,019 9,200 0 (5,600) (5,310) 31,309 (1,000) 30,309 445 CFD #45M 383,871 102,600 0 (59,170) (49,300) 378,001 (8,446) 369,555 446 CFD #46M 299,393 50,800 0 (35,000) (20,630) 294,563 (430) 294,133 447 CFD #47M 17,405 11,600 0 (8,380) (5,420) 15,205 (1,331) 13,874 448 CFD #48M 424,818 77,200 0 (50,740) (28,180) 423,098 (5,247) 417,851 449 CFD #49M 36,210 13,050 0 (10,580) (5,420) 33,260 (1,784) 31,476 450 CFD #50M 94,503 35,850 0 (15,210) (27,430) 87,713 (446) 87,267 451 CFD #51M 156,817 66,700 0 (49,680) (33,690) 140,147 (2,238) 137,909 453 CFD #53M 70,032 9,350 0 (4,220) (4,400) 70,762 70,762 454 CFD #54M 75,147 24,800 0 (12,570) (11,830) 75,547 (2,476) 73,071 455 CFD #55M 53,150 7,400 0 (6,720) (2,600) 51,230 51,230 456 CFD #56M 116,464 27,000 0 (400) (23,600) 119,464 119,464 457 CFD #57M 65,910 14,600 0 (10,400) (5,620) 64,490 (651) 63,839 458 CFD #58M 16,833 4,500 0 (600) (3,800) 16,933 (891) 16,042 459 CFD #59M 6,193 2,400 0 (600) 0 7,993 7,993
460 CFD #60M 83,944 13,200 0 (13,240) (5,010) 78,894 78,894 461 CFD #61M 371,727 56,600 0 (20,730) (26,240) 381,357 (1,841) 379,516 462 CFD #62M 39,779 5,900 0 (2,250) 0 43,429 43,429
463 CFD #63M 516,866 57,750 0 (24,520) (410) 549,686 549,686 464 CFD #64M 66,549 5,400 0 0 0 71,949 71,949
465 CFD #65M 186,490 21,400 0 (6,690) (9,820) 191,380 191,380

Page 20 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Unaudited Net Estimated
F
und Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
467 CFD #67M $189, 099 $43,700 $0 ($19,100) ($21,530) $192,169 (3,072) $189,097 468 CFD #68M 131,549 25,100 0 (14,570) (11,110) 130,969 (1,677) 129,292 469 CFD #69M 636,626 169,700 0 (80,360) (94,140) 631,826 631,826 470 CFD #70M Avellino 242,193 79,200 0 (60,490) (36,140) 224,763 (3,540) 221,223 471 CFD #71M Sierra Crest 382,593 120,400 0 (94,430) (40,860) 367,703 (4,991) 362,712 472 CFD #72M 32,928 11,000 0 (5,430) (5,710) 32,788 (130) 32,658 473 CFD #73M 267,403 67,400 0 (28,110) (33,730) 272,963 (1,964) 270,999 474 CFD #74M 400,025 85,900 0 (33,870) (510) 451,545 (849) 450,696 475 CFD #75M 53,807 14,450 0 (8,670) (7,800) 51,787 51,787 476 CFD #76M 95,383 34,000 0 (28,400) (13,860) 87,123 (1,670) 85,453 477 CFD #77M 47,898 12,400 0 (6,300) (6,010) 47,988 47,988 478 CFD #78M 202,953 70,400 0 (11,320) (1,020) 261,013 (228) 260,785 479 CFD #79M 135,349 21,700 0 (300) 0 156,749 156,749
480 CFD #80M 455,415 215,300 0 (88,500) (110,270) 471,945 (9,290) 462,655 481 CFD #81M 115,735 110,400 0 (52,430) (51,530) 122,175 (7,745) 114,430 482 CFD #82M 114,441 27,200 0 0 0 141,641 141,641
483 CFD #83M 163,642 62,050 0 (30,100) (26,100) 169,492 (1,053) 168,439 484 CFD #84M 37,717 19,250 0 (8,260) (8,710) 39,997 (1,813) 38,184 485 CFD #85 THE MEADOWS 741,145 419,600 0 (256,660) (88,500) 815,585 (14,883) 800,702 486 CFD #86 ETIWANDA RIDGE 187,421 63,800 0 (54,920) (27,560) 168,741 (1,277) 167,464 487 CFD #87 El Paseo 143,850 73,000 0 0 0 216,850 216,850 488 CFD #88 SIERRA CREST II 217,676 113,400 0 (51,330) (33,000) 246,746 (2,070) 244,676 489 CFD #89 BELROSE 173,338 60,400 0 (19,140) 0 214,598 214,598 490 CFD #90 SUMMIT @ ROSENA PH i 991,062 351,800 0 (157,690) 0 1,185,172 (3,679) 1,181,493 491 CFD #91M 20,200 6,900 0 0 0 27,100 27,100
492 CFD #92M 50,462 16,500 0 0 0 66,962 66,962
493 CFD #93M 33,519 11,000 0 0 0 44,519 44,519
494 CFD #94M 6,364 2,000 0 0 0 8,364 8,364
495 CFD #95 SUMMIT @ ROSENA PH II 417,105 160,600 0 (156,310) 0 421,395 421,395 496 CFD #96M Tr. 19957 11,199 0 0 0 0 11,199 11,199
497 CFD #97M 15,782 5,100 0 0 0 20,882 20,882
498 CFD #98M 12,098 6,000 0 0 0 18,098 18,098

Page 21 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Unaudited Net Estimated
F
und Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2022 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
500 CFD #100M $80, 770 0 0 (28,000) 0 52,770 52,770
501 CFD #101M 15,756 7,800 0 0 0 23,556 23,556
502 CFD #102M 10,053 5,000 0 0 0 15,053 15,053
503 CFD #103M Estrada 55,011 0 0 0 0 55,011 55,011
504 CFD #104M 13,791 0 0 0 0 13,791 13,791
505 CFD #105M 4,202 0 0 0 0 4,202 4,202
506 CFD #106M 87,163 0 0 0 0 87,163 (35,440) 51,723
$87,047,757 $49,040,420 $1,173,890 ($42,585,910) ($8,211,630) $86,464,527 ($7,803,703) $78,660,825 Debt Service Funds:
580 General Debt Service $2 $186,450 $2,946,440 ($3,132,890) $0 $2 $0 $2 $2 $186,450 $2,946,440 ($3,132,890) $0 $2 $0 $2
Capital Project Funds:
601 Capital Reinvestment $960,368 $37,000 $2,400,000 ($2,400,000) ($137,000) $860,368 $0 $860,368 602 Capital Improvements 8,658,168 79,000 0 0 (360,980) 8,376,188 (3,750,000) 4,626,188 603 Future Capital Projects 7,199,612 180,000 0 0 (462,470) 6,917,142 6,917,142 620 San Sevaine Flood Control 1,450,369 737,500 0 (126,580) (13,670) 2,047,619 2,047,619 621 Upper Etiwanda Flood Control 47,153 400 0 0 0 47,553 47,553 622 Storm Drain 15,460,957 3,387,500 0 (126,110) (125,460) 18,596,887 (526,814) 18,070,073 623 Sewer Expansion 17,055,165 2,620,000 0 (1,575,000) (120,000) 17,980,165 (680,000) 17,300,165 630 Circulation Mitigation 24,198,305 7,364,500 0 (12,620) (185,130) 31,365,055 31,365,055 631 Fire Assessment 265,739 276,300 0 0 (322,890) 219,149 219,149 632 General Government 11,379,531 834,000 0 0 0 12,213,531 12,213,531 633 Landscape Medians 1,514,035 689,800 0 (1,460) (47,840) 2,154,535 (50,000) 2,104,535 634 Library Capital Improvement 1,010,160 403,500 0 0 0 1,413,660 1,413,660 635 Parks Development 16,804,764 2,107,000 0 (293,320) (223,690) 18,394,754 81,968 18,476,722 636 Police Capital Facilities 2,978,830 673,500 0 (207,210) (175,870) 3,269,250 (150,000) 3,119,250 637 Underground Utilities 300,603 67,200 0 0 0 367,803 367,803 650 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 5,573 0 0 0 0 5,573 5,573
654 CFD #11 Heritage West 905 0 0 0 0 905 905
655 CFD #12 Sierra Lakes 8,153 0 0 0 0 8,153 8,153
Total Special Revenue Funds
Total Debt Service Funds

Page 22 of 37 ends

Page 23 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25 , 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason 101 General Fund 5,891,145 59,399 10,000 (28,890) (5,792,856) Revenue adjustments:
10128000 MS MS Administration 6835 Contribution from FFD (660) (660) } 10128000 MS MS Administration 6833 Contribution from FHA (650) (650) } 10140108 POL Jail Services 6450 Miscellaneous Income (500) (500) Rev no longer collected as FCC changed regulations Personnel requests (recurring):

Various Various Various personnel accounts 636,890 (636,890) FY2021/22 Fourth Quarter Organizational Changes 10110100 CA Elected Officials V arious personnel accounts 105,510 (105,510) Add new Senior Administrative Secretary 10126100 IT IT Systems 7111 P art-time 36,600 (36,600) Funding for two part-time service desk staff 10128100 MS Ms Administration V arious personnel accounts 211,930 (211,930) Add new Deputy Finance Officer position 10128200 MS Accounting V arious personnel accounts (68,950) 68,950 Eliminate PC#28023 - Accounting Technician 10128200 MS Accounting 7111 P art-time 24,000 (24,000) Additional part-time funding needed 10128300 MS Purchasing V arious personnel accounts 12,500 (12,500) Reclass PC#28019 to Purchasing Manager 10128300 MS Purchasing V arious personnel accounts 7,140 (7,140) Reclass PC#28007 to Buyer I 10128300 MS Purchasing V arious personnel accounts 1,340 (1,340) Reclass PC#28013 to Buyer I 10128500 MS Customer Service V arious personnel accounts 1,340 (1,340) Reclass PC#28009 to Revenue Manager 10130000 DS Development Svc Admin Various personnel accounts 168,790 (168,790) Add new Homeless Solutions Manager position 10132000 BS Bldg & Safety Admin Various personnel accounts 6,540 (6,540) Reclass PC#32001 to Director of Bldg & Safety 10134100 CD Planning Various personnel accounts 5,880 (5,880) Reclass PC#34007 to Sr Administrative Aide 10136004 ENG Land Development V arious personnel accounts 2,950 (2,950) Salary pay adjustment for Sr Civil Engineer 10136004 ENG Land Development 2,220 (2,220) Salary pay adjustment for Sr Traffic Engineer 10140231 POL Patrol Units (245,380) 245,380 Eliminate PC#40147 - Officer/Adv 10140231 POL Patrol Units (207,410) 207,410 Eliminate PC#40165 - Officer/Adv 10140231 POL Patrol Units (231,950) 231,950 Eliminate PC#40241 - Officer/Adv 10140226 POL Investigations (241,800) 241,800 Eliminate PC#40990 - Corporal/Adv Various POL Various 743, 090 (743,090) New contract increases - PMA/POA 10140231 POL Patrol Units 234,570 (234,570) SANCATT Task Force MOU (Fund 301) terminated in May '22, transfer PC# 40198 back to the GF
Personnel requests (one-time):

Various POL Various 226, 447 (226,447) FY2022/23 PMA one-time bonus Various POL Various 661, 454 (661,454) FY2022/23 POA one-time bonus 10140231 POL Patrol Units 7113 Part-time empoyees 30,440 (30,440) Addtl O/T due to SANCATT MOU elimination City of Fontana
Recommended Adjustments
FY 2022/2023
Correct contributions to the City from Fire District and Housing Authority
Various personnel accounts
Various personnel accounts
Various personnel accounts
Various personnel accounts
Various personnel accounts
Various personnel accounts
Various personnel accounts
Various personnel accounts
Various personnel accounts

Page 24 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25 , 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2022/2023
Offsetting adjustments:
10110500 CA Economic Development 6900 Operating transfers in 10,000 10,000 } 10110500 CA Economic Development 8010 Departmental expense 10,000 (10,000) } 10124300 CS Recreation - Admin Various personnel accounts (186,970) 186,970 10126205 IT IT Audio Visual Various personnel accounts 186,970 (186,970) 10124300 CS Recreation - Admin Various personnel accounts (107,589) 107,589 10126205 IT IT Audio Visual Various personnel accounts 107,589 (107,589) 10136005 ENG Traffic/Streets 6473 R eimb exp - engineering 57,980 57,980 10136005 ENG Traffic/Streets 8320 Capital acquisition 57,980 (57,980) 10110300 CA City Attorney 8110 L egal Fees (60,000) 60,000 } 10134100 CD Planning 8110 Legal Fees 60,000 (60,000) }
10140231 POL Patrol Units 6483 R eimb exp - personnel 3,229 3,229 10140231 POL Patrol Units 7113 3,229 (3,229)
New requests (recurring):
10110100 CA Elected Officials 8011 A dvertising 10,000 (10,000) Council budget to use for sponsorships 10110200 CA City Adminisration 8010 D epartmental expense 3,000 (3,000) California Contract Cities Association enrollment 10110200 CA City Adminisration 8130 O ther professional services 2,355 (2,355) Increase to SCAG Membership 10128200 MS Accounting 8018 C onference & meetings 5,000 (5,000) Additional training budget needed 10128200 MS Accounting 8130 O ther professional services 62,900 (62,900) Trustee fees and arbitrage calcs - special districts 10124310 CS Special Events-Gen 8010 D epartmental expense 40,000 (40,000) Annual employee engagement activitites 10134100 CD Planning 8110 L egal Fees 100,000 (100,000) Planning Commission agenda reviews, environmental study and real estate related negotiations
10138107 PW Roadside Maintenance 8130 Other professional services 19,620 (19,620) Weed abatement svcs for newly added streets Area 1 10140104 POL Communications/Disp 8019 C ommunications 3,340 (3,340) To cover CLETS/PETS annual service increase 10140108 POL Jail Services 8130 Other professional services 3,600 (3,600) Phone services in jail facility 10140233 POL Air Support 8130 Other professional services 65,800 (65,800) Increase in helicopter liability insurance coverage 10140231 POL Patrol Units 8220 Risk liability 13,550 (13,550) Addtl funding due to SANCATT grant elimination 10140231 POL Patrol Units 8790 Operating transfers out (100,060) 100,060 Xter to Grant Fund #301 to cover PC# 40198 no longer needed since SANCATT grant was eliminated
10140233 POL Air Support 8130 O ther professional services 319,500 (319,500) Helicopter Svc Agreement as approved by City Council on 9/27/22 File # 21-1721
10140352 POL Community Programs 8130 O ther professional services 150,260 (150,260) Crossing Guard Svc Agreement with FUSD as approved by CC on 9/13/22, File # 21-1671
Part-time personnel cost transferred to IT since KFON staff reassigned to IT Department
Xfer from Foundation Fund #299 donation rec'd in FY21/22 to be used for Mayor's Education Coalition
Developer funded traffic signal cabinets at Citrus Ave & S Highland Ave
Xfer from City Attorney budget to Planning for services for Commission & City on land-use related matters
Approve State and Local Task Force Agreement as approved by Council on 9/13/22 File #21-1669
Full-time personnel cost transferred to IT since KFON staff reassigned to IT Department

Page 25 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25 , 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2022/2023
New requests (one-time):
10110400 CA Mktg & Communications 8130 Other professional services 40,000 (40,000) Addtl funding for recruitment videos 10110500 CA Economic Development 8032 4,484 (4,484) Addtl funding for subscription services increase 10110500 CA Economic Development 8130 Other professional services 38,000 (38,000) UCR Economic Data Research & EDD Data 10110500 CA Economic Development Various operating accounts 63,000 (63,000) Street Vendor Compliance Prog and Retail & Restaurant Economic Development factors
10115000 HR HR Administration 8011 A dvertising 12,000 (12,000) Addtl funding for recruitment & advertising 10115000 HR HR Administration 8010 D epartmental expense 8,000 (8,000) Furniture & technical equip for new HR employees 10128100 MS MS Administration 8013 E quip (Non-Comp) <$5000 7,000 (7,000) Equipment for new Deputy Finance Officer 10128200 MS Accounting 8013 E quip (Non-Comp) <$5000 3,500 (3,500) Equipment for new Senior Accountant 10128200 MS Accounting 8130 O ther professional services 4,400 (4,400) SCO's assistance in preparing the Annual Street Report 10128400 MS Budget 8013 E quip (Non-Comp) <$5000 3,500 (3,500) Equipment for new Admin Analyst II 10130000 DS Development Svc Admin 8010 Departmental expense 85,000 (85,000) Addtl funds for DSO reconfiguration and relocations 10130000 DS Development Svc Admin 8790 Operating Transfer out 45,000 (45,000) Xfer to Fleet Fund, new vehicle for Homeless Solutions Manager 10130000 DS Development Svc Admin 8013 Equip (Non-Comp) <$5000 5,000 (5,000) Non-recurring equipment for new Homeless Solution Manager 10132100 BS Inspection Services 8130 O ther professional services (200,000) 200,000 Reduce consulting budget since the new Sr Bldg Inpector positon was approved with the FY21/22 4th Quarter Report
10136004 ENG Land Development 8118 E nvironmenal services 5,000 (5,000) Sewer modeling training 10136004 ENG Land Development 8130 O ther professional services 100,000 (100,000) Additional funding for surverying and plan reviews 10136006 ENG Transportation Eng 8010 D epartmental expense 2,000 (2,000) Vests, boots & safety glasses for railroad ROW staff 10140231 POL Patrol Units 8013 E quip (Non-Comp) <$5000 32,530 (32,530) Purchase six Getac laptops to support patrol vehicle
communication
10140231 POL Patrol Units 8790 O perating Transfer out 26,170 (26,170) Xfer to GF Operating Proj Fund 110 to cover decrease in FY22/23 CDBG Grant alloc
10140233 POL Air Support 8130 O ther professional services 65,930 (65,930) Helicopter Svc Agreement as approved by City Council on 9/27/22 File # 21-1721
10140352 POL Community Programs 8210 V ehicle maintenance 9,970 (9,970) O&M for blue unit #98818 Jeep Rubicon 10140352 POL Community Programs 8130 Other professional services 6,294 (6,294) Crossing Guard Svc Agreement with FUSD as approved by CC on 9/13/22, File # 21-1671
10140368 POL Narcotics Unit 8010 D epartmental expense 11,160 (11,160) Replace office damaged flooring due to sewer leak damage 10140370 POL SWAT 8210 Vehicle maintenance 12,670 (12,670) O&M for donated heavy rescue vehicle by SBCFPD

Page 26 of 37 ends

Various CA City Administration V arious operating accounts 70,564 (70,564) Carryover purchase orders from FY 21/22 10110200 CA City Administration 8115 C onsultant Services 8,200 (8,200) 10110400 CA Marketing & Communication 8130 Other professional services 40,000 (40,000) 10115000 HR HR Admnistration 8130 Other professional services 147 (147) Carryover purchase orders from FY 21/22 10115000 HR HR Admnistration 8130 O ther professional services 500,000 (500,000) Rollover FY21/22 funds for Class & Comp study 10120000 AS Business Development 8130 O ther professional services 509 (509) Carryover purchase orders from FY 21/22 10122000 CC Records & Elections 8130 O ther professional services 37,375 (37,375) Carryover purchase orders from FY 21/22 10124000 CS Community Svcs Admin 8014 C omputer hardware <$5K 37,721 (37,721) Carryover purchase orders from FY 21/22 Various MS Accounting 8130 O ther professional services 107,166 (107,166) Carryover purchase orders from FY 21/22 10128200 MS Accounting 8130 O ther professional services 150,000 (150,000) Rollover FY21/22 Q4 funding for CPA Firm & temp help 10130000 DS Development Svc Admin 8130 Other professional services 88,753 (88,753) Carryover purchase orders from FY 21/22 10130000 DS Development Svc Admin 8130 Other professional services 150,000 (150,000) Rollover FY21/22 Q3 funding for DSO relocations 10130000 DS Development Svc Admin 8130 Other professional services 40,000 (40,000) Rollover FY21/22 Q3 funding for DSO scanning 10132100 BS Inspection Services V arious operating accounts 20,400 (20,400) Rollover FY21/22 Q4 funding for new Sr. Bldg Inspector equipment and cubicle modification
10132200 BS Plan Check Services 8130 O ther professional services 72,535 (72,535) Carryover purchase orders from FY 21/22 10134100 CD Planning 8130 O ther professional services 50,361 (50,361) Carryover purchase orders from FY 21/22 Various ENG Land Development 8320 C apital acquisition 278,832 (278,832) Carryover purchase orders from FY 21/22 10136004 ENG Land Development 8130 O ther professional services 77,000 (77,000) Rollover FY21/22 Q3 funding for CIP Traffic Study 10136005 ENG Traffic/Streets 8130 O ther professional services 76,000 (76,000) Rollover FY21/22 Q3 funding for Traffic Analysis SB2 Various PW Parks 8130 O ther professional services 214,912 (214,912) Carryover purchase orders from FY 21/22 Various POL Various V arious operating accounts 473,428 (473,428) Carryover purchase orders from FY 21/22 10140102 POL Background Unit V arious operating accounts 58,530 (58,530) Rollover FY21-22 funds for recruitment & new equip for 12 Officers approved in FY21/22 Q2
10140358 POL Code Compliance 7113 P art-time employees 25,000 (25,000) Rollover FY21-22 funds for commercial enforcement O/T detail Rollover unencumbered funds form FY21/22 for Blais Grant writing svcs & Q3 State of the City video prod

Page 27 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason 102 City Technology 207,845 0 0 0 (207,845)
10226101 IT Information Systems 8035 28,000 (28,000) Purchase Microsoft SQL server 2019 licenses 10226101 IT Information Systems V arious expenditure accounts 172,638 (172,638) Carryover purchase orders from FY 21/22 10240226 POL Investigations V arious expenditure accounts 7,207 (7,207) Carryover purchase orders from FY 21/22 103 Facility Maintenance 95,611 0 0 0 (95,611)
10338317 PW PW Facilities Repair 8013 Equip (non-comp)<$5000 41,671 (41,671) Carryover purchase orders from FY 21/22 10338317 PW PW Facilities Repair 8130 O ther professional services 45,820 (45,820) Badge card reader installation @ PW Yard main entreance 10338317 PW PW Facilities Repair V arious personnel accounts 4,060 (4,060) Reclass PC#38086 to Sr Maint Service Worker 10338317 PW PW Facilities Repair V arious personnel accounts 4,060 (4,060) Reclass PC#38030 to Sr Maint Service Worker 104 Office of Emergency Services 151,415 151,415 0 0 0
10428009 MS Treasury ERA2 5311 Federal grant funds 151,415 151,415 } 10428009 MS Treasury ERA2 8028 C ity program 151,415 (151,415) } 105 KFON 0 0 0 0 0
10524340 CS A/V Productions 5080 Franchises (250,000) (250,000) } 10526205 IT A/V Productions 5080 F ranchises 250,000 250,000 } 10524340 CS A/V Productions Various operating accounts (254,540) 254,540 } 10526205 IT A/V Productions Various operating accounts 254,540 (254,540) } 106 Self Insurance 211,890 (8,880) 0 0 (220,770)
10615001 HR Workers' Compensation 6429 Workers' comp charges (8,880) (8,880) Adjust W/C rev based on new personnel requests 10615001 HR Workers' Compensation 8010 D epartmental expense 8,500 (8,500) Addtl funding for Safety Committee Program 10615001 HR Risk Liability V arious personnel accounts 203,390 (203,390) Add new Risk Manager position 110 General Fund Operating Projects 26,170 0 26,170 0 0 04032033-110-A POL Bike Patrol-CDBG Public Safety 6900 Operating transfers in 26,170 26,170 } 04032033-110-A POL Bike Patrol-CDBG Public Safety 7010 Full-time employees 26,170 (26,170) } 125 Storm Water Compliance 3,670 0 0 0 (3,670)
12536001 ENG Plan Check Engineering 8130 Other professional services 3,670 (3,670) Rollover FY21/22 funding for professional services

223 Federal Asset Seizure 22,265 0 0 0 (22,265)
22340373 POL Federal Seizure 8130 O ther professional services 21,450 (21,450) Paint, graphics, U/C lighting package for unit #98818 22340373 POL Federal Seizure 8130 O ther professional services 815 (815) Carryover purchase orders from FY 21/22 225 PD Traffic Safety 102,001 0 0 0 (102,001)
22540362 POL Traffic Safety 8032 O utsourced svcs (HW/SW) 102,001 (102,001) Carryover purchase orders from FY 21/22 241 Air Quality Mgmt District 18,360 0 0 0 (18,360)
24136000 ENG AQMD Engineering 8330 C onstruction contract 18,360 (18,360) } Rollover FY21/22 funding for SBCTA Agreement Xfer from GF to cover decrease in FY22/23 CDBG Grant
alloc
Reappropriate FY21/22 ERA 2 program admin funds
(5% per State designation)
City of Fontana
Recommended Adjustments
FY 2021/2022
KFON team reassigned to the IT Department, xfer KFON A/V Production budget from Community Services to newly
created KFON A/V Production Team in Innovation Technoloy

Page 28 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
245 Measure I 2010-2040 Riemb (3,670) 0 0 0 3,670
36003350-245-A ENG Etiwanda/Slover Arterial Various personnel accounts (3,670) 3,670 Adjust project budget related to contract increases 246 Measure I 2010-2040 Local 3,585,332 0 0 0 (3,585,332) 24636026 ENG MI Traffic Signal Improvement Various personnel accounts 1,320 (1,320) FY21/22 Q4 Organizational Changes 24636025 ENG MI Trf Sig Timing Sync V arious personnel accounts 750 (750) Salary pay adjustment for Sr Traffic Engineer Various ENG Measure I Funds Various expense accounts 100,673 (100,673) Carryover purchase orders from FY 21/22 36000003-246-A ENG Fontana SRTS Gap Closure 8329 Oth er construction 323,000 (323,000) To cover increase in construction costs 36000005-246-A ENG Neighborhood Trf Mgmt V arious expense accounts (48,100) 48,100 Project complete, return remaining funds to FB 36000012-246-A ENG Local Roadway Safety Plan 8329 Oth er construction 16,282 (16,282) Addtl funding for professional svcs to complete proj 36000013-246-A ENG Baseline/McGuire FYA V arious expense accounts (15,822) 15,822 Project complete, return remaining funds to FB 36000018-246-A ENG Victoria Street AC Sidewalk 8329 Oth er construction (356,921) 356,921 Project not moving forward, return budget to FB 36000023-246-A ENG Fiber Optic/Heritage Cir/Sierra 8329 Other construction 32,000 (32,000) To cover increase in construction costs 36000023-246-A ENG Westgate @ Cherry & Victoria 8329 Other construction 140,000 (140,000) To construct infrastructure within the Westgate area 36000043-246-A ENG Etiwanda Ave TS Video Sys 8329 Other construction 36,300 (36,300) Install new video detection system at Etiwanda Ave 36000044-246-A ENG Arrow Blvd TS & Intersect Mod 8329 Other construction 1,000,000 (1,000,000) Construct new TS @ Arrow Blvd & Library Way Intersection 36000044-246-A ENG Randall Ave Improvements 8329 Other construction 880,000 (880,000) Sidewalk & pavement rehab on Randall Ave 36000049-246-A ENG Heritage RRFBs 8329 Oth er construction 200,000 (200,000) Construct Rectangular Rapid Flashing Beacon @ VOH 36003310-246-A ENG Valley/Oleander TS 8329 Oth er construction 4,000 (4,000) Addtl funding to cover various issues during construction 36003339-246-A ENG Alder-Locust-Ramona SRTS 8329 Other construction 460,000 (460,000) To cover increase in construction costs 36003341-246-A ENG Cherry/Live Oak TS Mod 8329 Oth er construction 35,000 (35,000) To cover increase in construction costs 36003354-246-A ENG Arrow/Tokay Traffic Signal 8329 Oth er construction 186,000 (186,000) To cover increase in construction costs 36003367-246-A ENG Alder Middle School S/W 8329 Oth er construction 140,000 (140,000) To cover increase in construction costs 36003380-246-A ENG Foothill/Laurel Sidewalk V arious expense accounts (35,150) 35,150 Project not moving forward, return budget to FB 36003382-246-A ENG Mango So Highland TS 8329 Oth er construction 106,000 (106,000) To cover increase in construction costs 36003386-246-A ENG Arrow/Cypress TS 8329 Oth er construction 380,000 (380,000) To cover increase in construction costs 281 Gas Tax (State) 40,403 0 0 0 (40,403)
28138107 PW Roadside Maintenance 8130 Other professional services 40,280 (40,280) Weed abatement svcs for newly added Area 2 Various PW Various 8012 U niform expense 123 (123) Carryover purchase orders from FY 21/22 282 Solid Waste Mitigation (301,407) 0 0 0 301,407
28238107 PW Roadside Maintenance 8130 Other professional services 5,620 (5,620) Weed abatement svcs for newly added Area 3 28238302 PW Solid Waste & Recycling V arious personnel accounts (307,052) 307,052 Environmental staff will report to Code Compliance and paid from Fire Funds
28238105 PW Asphalt 8012 U nifor expense 25 (25) Carryover purchase orders from FY 21/22 301 Grants 178,421 178,421 0 0 0
30128001 MS EOS Grant 5367 State grant 70,068 70,068 }
30128001 MS EOS Grant 8330 C onstruction contract 70,068 (70,068) } 30138325 PW State HHW 5367 C A Grant 22,383 22,383 }
30138325 PW State HHW 8130 Other professional services 22,383 (22,383) } 30140238 POL SANCATT 5326 SANCATT grant (178,500) (178,500) } 30140238 POL SANCATT 6900 Operating transfers in (100,060) (100,060) } Carryover purchase order from FY21/22 and re-allocate
grant revenue to be received in FY22/23
SANCATT Task Force MOU (Fund 301) terminated in
May '22, transfer PC# 40198 back to the GF
Rollover remaining Cal OES PSP grant funding awarded
3/16/20 and accepted per CC-G 12/8/20

Page 29 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
30140238 POL SANCATT Various expense acounts (278,560) 278,560 } 40100003-301-A POL 2019 Homeland Security 5349 H omeland security grant (2,921) (2,921) } 40100003-301-A POL 2019 Homeland Security 8013 Equip (non-comp)<$5000 (2,921) 2,921 } 40200003-301-A POL 2021 HSGP 5349 H omeland security grant 40,451 40,451 } 40200003-301-A POL 2021 HSGP Various expense acounts 40,451 (40,451) } 04032039-301-D POL 2023 STEP Grant 5325 P olice OTS reimb 327,000 327,000 } 04032039-301-D POL 2023 STEP Grant Various expense acounts 327,000 (327,000) } 302 ARPA 4,243,632 0 0 0 (4,243,632)
30224101 CS ARPA - Afer School Admin 8130 Other professional services 815,000 (815,000) Rollover FY21/22 ARPA funds for After School Prog 30226101 IT ARPA Funding 8316 C omputer software >$5000 400,000 (400,000) Rollover FY21/22 ARPA funds for Data Security & Theft Detection
30226101 IT ARPA Funding 8317 M aintenance equipment 66,411 (66,411) Carryover purchase orders from FY 21/22 30228000 MS ARPA 2021 7010 F ull-time employees 1,757,221 (1,757,221) Rollover FY21/22 Employee retention ARPA funds 30228000 MS ARPA 2021 8010 D epartmental expense 250,000 (250,000) Rollover FY21/22 ARPA funds - Admin costs 30236000 ENG Storm Drain Admin 8130 O ther professional services 800,000 (800,000) Rollover FY21/22 Sewer & Strom Drain Infrastructure Masterplan funds
30238114 PW Sewer Maintenance 8130 O ther professional services 155,000 (155,000) Rollover FY21/22 SCADA Sewer ARPA funds 322 State COPS AB 3229 48,130 0 0 0 (48,130)
32240233 POL Air Support 8130 Other professional services 48,130 (48,130) Carryover purchase orders from FY 21/22 362 CDBG 1,388,905 1,609,959 0 0 221,053
36220206 DS CDBG Housing Admin 5328 CDBG grant reimbursement 31,838 31,838 } 36220206 DS CDBG Housing Admin 5328 C DBG grant reimbursement (31,838) (31,838) } 30200003-362-A DS CDBG Project TBD 5328 CDBG grant reimbursement 31,838 31,838 } 30200011-362-A DS CDBG Housing Admin 8130 Other professional services (31,838) 31,838 } 30200003-362-A DS CDBG Project TBD 8329 Other construction 31,838 (31,838) } 36220207 DS Emergency Solutions Grant 5328 CDBG grant reimbursement 64,089 64,089 } 36220207 DS Emergency Solutions Grant 5328 CDBG grant reimbursement (64,089) (64,089) } 30200012-362-A DS ESG 5328 CDBG grant reimbursement 64,089 64,089 } 30200012-362-A DS ESG 8130 Other professional services 3,303 (3,303) } 36220213 DS CDBG-CSD Programs 5328 C DBG grant reimbursement 37,603 37,603 } 36220213 DS CDBG-CSD Programs 5328 CDBG grant reimbursement (37,603) (37,603) } 30200003-362-A DS CDBG Project TBD 5328 CDBG grant reimbursement 37,603 37,603 } 36220213 DS CDBG-CSD Programs 8028 City programs 38,412 (38,412) } 36220213 DS CDBG-CSD Programs 8028 City programs (38,412) 38,412 } 30200003-362-A DS CDBG Project TBD 8329 Other construction 37,603 (37,603) } 02023859-362-A DS CDBG Project TBD 5328 C DBG grant reimbursement (912,977) (912,977) } 30200002-362-C DS CDBG Acq/Rehab/Rental 5328 CDBG grant reimbursement 912,977 912,977 } 02023859-362-A DS CDBG Project TBD 8329 Other construction (912,977) 912,977 } 30200002-362-C DS CDBG Acq/Rehab/Rental 8310 Land 912,977 (912,977) } Re-appropriate FY21/22 ESG Revenue funds and move
to new ESG Project and increase appropriations in the
ESG funds
Appropriate the 2021 Homeland Security Grant
accepted by City Council on 9/27/22, item #21-1708
Project complete return remaining funds back to FB

May 22, transfer PC# 40198 back to the GF
Appropriate the 2023 STEP Grant accepted by City
Council on 10/25/22, item #21-1775
Re-appropriate FY21/22 CDBG Housing Funds and
move to CDBG Project TBD
Re-appropriate FY21/22 CDBG-CSD programs funds
and move to CDBG Project TBD
Move unallocated CDBG Project TBD funds to increase
budget in the Acq/Rehab project and match HUD

Page 30 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
30200004-362-D DS Housing Rehab Loan Prog 5328 CDBG grant reimbursement 25,770 25,770 } 30200004-362-D DS Housing Rehab Loan Prog 5328 C DBG grant reimbursement (91,404) (91,404) 30200004-362-G DS Housing Rehab Loan Prog 5328 CDBG grant reimbursement 91,404 91,404 } 30200004-362-D DS Housing Rehab Loan Prog 8119 Construction-non-capital (91,404) 91,404 } 30200004-362-G DS Housing Rehab Loan Prog 8119 Construction-non-capital 91,404 (91,404) } 04032033-362-A POL Bike Patrol-CDBG Public Safety 7113 Part-time employees 7,230 (7,230) Increase budget to match CDBG allocation 30200011-362-A DS CDBG Housing Admin 5328 C DBG grant reimbursement (50,998) (50,998) } 30200011-362-A DS CDBG Housing Admin 8010 Departmental expense (5,000) 5,000 } 30200011-362-A DS CDBG Housing Admin 8130 Other professional services (38,010) 38,010 } 30200011-362-A DS CDBG Housing Admin Various personnel accounts (105,000) 105,000 } 30200012-362-A DS ESG 5328 C DBG grant reimbursement 4,126 4,126 } 30200012-362-A DS ESG 7010 Full-time employees (12,581) 12,581 } 30200016-362-A DS CDBG-CSD Programs 5328 CDBG grant reimbursement (749) (749) } 30200016-362-A DS CDBG-CSD Programs 8028 City programs 59,251 (59,251) } 30200002-362-D DS CDBG Acq/Rehab/Rental 5328 C DBG grant reimbursement 296,777 296,777 } 30200002-362-D DS CDBG Acq/Rehab/Rental 8310 Land 296,777 (296,777) } 04032033-362-A POL Bike Patrol-CDBG Public Safety 5328 CDBG grant reimbursement (15,000) (15,000) } 04032033-362-A POL Bike Patrol-CDBG Public Safety 7010 Full-time employees (26,170) 26,170 } 0302000**-362-A DS ESG CV-3 5328 CDBG grant reimbursement 1,171,503 1,171,503 } 0302000**-362-A DS ESG CV-3 8130 Other professional services 1,171,503 (1,171,503) } 30200004-362-E DS Housing Rehab Loan Program 5328 CDBG grant reimbursement 15,000 15,000 } 30200004-362-F DS Housing Rehab Loan Program 5328 CDBG grant reimbursement 15,000 15,000 } 30200004-362-G DS Housing Rehab Loan Program 5328 CDBG grant reimbursement 15,000 15,000 } 363 Home Program (315) 63,717 0 0 64,032
36320200 DS Home Program 5328 CDBG grant reimbursement 37,414 37,414 } 36320200 DS Home Program 5328 C DBG grant reimbursement (37,414) (37,414) } 30200017-363-A DS Home Program 5328 CDBG grant reimbursement 37,414 37,414 } 30200017-363-A DS Home Program 5328 CDBG grant reimbursement (656,697) (656,697) } 30200017-363-A DS Home Program 8130 Other professional services (29,315) 29,315 } 30200006-363-A DS Home Project TBD 5328 C DBG grant reimbursement 683,000 683,000 } 30200006-363-A DS Home Project TBD 8130 Other professional services 29,000 (29,000) } 385 After School Program 2,176,365 2,176,365 0 0 0
38524101 CS FASP-After School Admin 5335 F ontana USD 2,176,365 2,176,365 } 385241XX CS FASP-After School Admin Various expense accounts 2,176,365 (2,176,365) } 386 ASES ELO-P Grant 4,310,570 4,495,120 0 0 184,550
38624101 CS ASES ELO-P 5335 Fontana USD 4,495,120 4,495,120 } 386241XX CS Various V arious expenditures accounts 4,310,570 (4,310,570) } Adjust ESG budget to match FY22/23 HUD alloction
Adjust CDBCSD Program budget to match FY22/23
HUD alloction
Increase CDBG Acq/Rehab/Rental budget to match
FY22/23 HUD alloction
Decrease Bike Patrol CDBG budget to match FY22/23
HUD alloction
Increase Home Project expenditures and revenues to
match FY22/23 HUD allocations
Rollover FY21/22 ASES Grant approved with the Q3 report Rollover FY21/22 ASES Program Services Agreement
inclusive of ELO-P funding with FUSD approved Q3
Close out 18/19 Housing Rehab Loan Prog and move to
21/22 Housing Rehab Loan Prog
Adjust FY22/23 CDBG budget to match HUD allocation
and move CDBG payroll funding to Housing Authority
Fund
Appropriate program income to Housing Rehab Loan
Program strings
Re-appropriate FY21/22 revenue Home Admin funds
and move to newly created Home Admin Project and
decrease Home Admin budget to match FY22/23 HUD
allocation
Appropriate new FY22/23 ESG CV-3 funds

Page 31 of 37 ends

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470 CFD #70M Avellino 3,540 0 0 0 (3,540)
Various PW Lanscape Maintenance 8130 Other professional services 3,540 (3,540) Carryover purchase orders from FY 21/22 471 CFD #71M Sierra Crest 4,991 0 0 0 (4,991)
Various PW Parks Various personnel accounts 4991 (4,991) Carryover purchase orders from FY 21/22 472 CFD #72M 130 0 0 0 (130)
47238209 PW Lanscape Maintenance 8130 Other professional services 130 (130) Carryover purchase orders from FY 21/22 473 CFD #73M 1,964 0 0 0 (1,964)
Various PW Lanscape Maintenance 8130 Other professional services 1,964 (1,964) Carryover purchase orders from FY 21/22 474 CFD #74M 849 0 0 0 (849)
Various PW Trees 8130 Other professional services 849 (849) Carryover purchase orders from FY 21/22 476 CFD #76M 1,670 0 0 0 (1,670)
Various PW Parks 8130 Other professional services 1,670 (1,670) Carryover purchase orders from FY 21/22 478 CFD #78M 228 0 0 0 (228)
47838209 PW Lanscape Maintenance 8130 Other professional services 228 (228) Carryover purchase orders from FY 21/22 480 CFD #80M Bella Strada 9,290 0 0 0 (9,290)
Various PW Trees 8130 Other professional services 9,290 (9,290) Carryover purchase orders from FY 21/22 481 CFD #81M 7,745 0 0 0 (7,745)
48138204 PW Trees 8130 Other professional services 7,745 (7,745) Carryover purchase orders from FY 21/22

Page 35 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
483 CFD #83M 1,053 0 0 0 (1,053)
48338209 PW Landscape Maintenance 8130 Other professional services 1,053 (1,053) Carryover purchase orders from FY 21/22 484 CFD #84M 1,813 0 0 0 (1,813)
48438204 PW Trees 8130 Other professional services 1,813 (1,813) Carryover purchase orders from FY 21/22 485 CFD #85M 14,883 0 0 0 (14,883)
Various PW Trees 8130 Other professional services 14,883 (14,883) Carryover purchase orders from FY 21/22 486 CFD #86M 1,277 0 0 0 (1,277)
48638209 PW Landscape Maintenance 8130 Other professional services 1,277 (1,277) Carryover purchase orders from FY 21/22 488 CFD #88M 2,070 0 0 0 (2,070)
Various PW Parks 8130 Other professional services 2,070 (2,070) Carryover purchase orders from FY 21/22 490 CFD #90M 3,679 0 0 0 (3,679)
49038202 PW Landscape Maintenance 8130 Other professional services 3,679 (3,679) } Carryover purchase orders from FY 21/22 506 CFD #106M 35,440 0 0 0 (35,440)
50638209 PW Landscape Maintenance 8130 Other professional services 34,800 (34,800) Landscape maintenance activities in CFD #106 50638209 PW Landscape Maintenance 8130 O ther professional services 640 (640) Carryover purchase orders from FY 21/22 580 General Debt Service 896,060 896,060 0 0 0
58028200 MS Finance - Gen D/S 6835 Contribution from FFD 896,060 896,060 } 58028200 MS Finance - Gen D/S 8410 P rincipal 395,000 (395,000) } 58028200 MS Finance - Gen D/S 8411 Interest 501,060 (501,060) } 601 Capital Reinvestment 0 0 0 0 0
60138212 PW Special Project 8119 Construction-non-capital 250,000 (250,000) Demolition of city owned Slovene Hall @ 8425 Cypress 38300002-601-A PW Center Stage Theater 8329 Oth er construction 1,500,000 (1,500,000) Center Stage Theater renovation & naming right agreement 28001008-601-A MS Misc Project 8330 C onstruction contracts (1,750,000) 1,750,000 Adjust miscellaneous project account 60110500 CA Business Develop Project 8130 O ther professional services 6,100 (6,100) Landscape maintenance for Fontana Auto Ctr Monument 28001008-601-A MS Misc Project 8330 C onstruction contracts (6,100) 6,100 Adjust miscellaneous project account 28001008-601-A MS Misc Project 8330 C onstruction contracts 2,300 (2,300) Adjust miscellaneous project account 38204339-601-A PW Landscape Irrigation Improv 8130 O ther professional services (2,300) 2,300 Project complete, return remaining funds to FB 602 Capital Improvements 3,750,000 0 0 0 (3,750,000)
60230000 DS Special Projects 8310 La nd 280,000 (280,000) Vacant land purchase agreement APNs 0191-161-17 & 0191- 161-28 located on Spring St east of Juniper
60230000 DS Special Projects 8310 La nd 445,000 (445,000) 16762 Spring St land purchase, APN #0191-161-29 60230000 DS Special Projects 8312 La nd acquisition expense 535,000 (535,000) 16717 Spring St land purchase, APN #0191-161-18 60230000 DS Special Projects 8312 La nd acquisition expense 1,690,000 (1,690,000) 8443 Nuevo Ave land purchase APN #0191-163-27 60230000 DS Special Projects 8312 La nd acquisition expense 1,300,000 (1,300,000) 16766 Arrow Blvd land purchase APN #0191-162-09 36000019-602-A ENG Southridge Dog Park 8330 C onstruction contracts (500,000) 500,000 Project being defunded, return remaining funds to FB Adjust principal pmt & interest budget to reflect the
2021 Lease Revenue Bonds financing & record
contribution from FFD to cover increase

Page 36 of 37 ends

First Quarter Budget Status Report - 2022/2023 City of Fontana October 25, 2022
Budget Unit Transfers Transfers
Project # Dept Description A ccount Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2021/2022
622 Storm Drain 526,814 0 0 0 (526,814)
62236000 ENG Storm Drain Admin 8130 Other professional services 25,070 (25,070) Rollover FY21/22 strom drain funds 62236027 ENG S/D Master Declez North 8330 C onstruction contracts 650,000 (650,000) Ten-Ninety debt service cost 36003346-622-A ENG Lime Ave Basin 8329 C onstruction contracts (49,128) 49,128 Project being defunded, return remaining funds to FB 36003347-622-A ENG Sultana @ Miller Basin 8329 C onstruction contracts (99,128) 99,128 Project being defunded, return remaining funds to FB 623 Sewer Expansion 680,000 0 0 0 (680,000)
36000046-623-A ENG Catawba Ave Sewer Main 8329 Construction contracts 400,000 (400,000) Construct 8" sewer main & eliminate septic system 36000047-623-A ENG Spring St Sewer Main 8329 C onstruction contracts 280,000 (280,000) Construct 8" sewer main & eliminate septic system 633 Landscape Improvements 50,000 0 0 0 (50,000)
63336000 ENG Landscape Medians 8115 Consultant services 25,000 (25,000) Rollover FY21/22 Q2 plan check consultant funding 63336000 ENG Landscape Medians 8115 C onsultant services 25,000 (25,000) Addtl funding needed for consultant landscape plan check 635 Park Development (81,968) 0 0 0 81,968
36000019-635-A ENG Southridge Dog Park Various expenditure accounts (81,968) 81,968 Project being defunded, return remaining funds to FB 636 Police Capital Facilities 150,000 0 0 0 (150,000)
63640113 PD Police Facility Future Proj Various expense accounts 75,000 (75,000) Rollover FY21/22 funding for future project planning 36000021-636-A ENG PD Fence on Seville Ave 8113 Design/architect services 75,000 (75,000) Addtl funding for fence as bids came higher than expected Cost of issuance } To record payment request #1 from costs of issuance 701 Sewer Maintenance & Operations 70,394 0 0 0 (70,394) Various PW Sewer Pretreatment 8130 O ther professional services 27,925 (27,925) Carryover purchase orders from FY 21/22 70138114 PW Sewer Maintenance 8318 171, 549 (171,549) Carryover purchase orders from FY 21/22 70138313 PW Sewer Pretreatment V arious personnel accounts (120,190) 120,190 Environmental staff will report to Code Compliance and paid from Fire Funds
70128500 MS Sewer Billing V arious personnel accounts (16,420) 16,420 Eliminate PC# 28023 - Accounting Technician 70128500 MS Sewer Billing V arious personnel accounts 7,530 (7,530) Reclass PC# 28009 to Revenue Manager 703 Sewer Replacement 75,180 0 0 0 (75,180)
Various PW Sewer Line Replacement 8130 Other professional services 75,180 (75,180) Carryover purchase orders from FY 21/22 751 Fleet Operations 2,569,003 22,640 45,000 0 (2,501,363) 75138305 PW Fleet Maintenance 6710 Motorpool charges 22,640 22,640 Adjust revenue due to vehicle additions 75138305 PW Fleet Maintenance V arious expense accounts 125 (125) Carryover purchase orders from FY 21/22 75138306 PW Fleet Replacement 6900 O perating transfer in 45,000 45,000 Xfer from GF for Homeless Solutions Manager position 75138306 PW Fleet Replacement 8130 O ther professional services 257,778 (257,778) Carryover purchase orders from FY 21/22 75138306 PW Fleet Replacement 8319 V ehicle purchase 2,311,100 (2,311,100) Carryover purchase orders from FY 21/22 Total operating transfers 71,170 0

Page 37 of 37 ends

Fontana City CouncilOctober 25, 2022

Fontana City Council
October 25, 2022