T
hird Quarter Budget Status Report
Fi scal Year 2022/2023
*C
ompared to same period prior fiscal year
Quick Look Indicators Third Quarter* See Page
Revenues 8
Expenditures 9
Fund Balance 10
City of
FFoonnttaannaa
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023 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 Fund Balance Review .............................................................................................................. 10 Organizational Changes ........................................................................................................... 11 Write off of Doubtful Accounts .................................................................................................. 12 Liability Claims ....................................................................................................................... 13 American Rescue Plan Act Expenditure Plan............................................................................... 14 Conclusion . ............................................................................................................................ 15 S
chedules:
General Fund – Fund Balance Reconciliation .............................................................. 16 Fund Balance – Other Funds.................................................................................... 17 Recommended Adjustments – General Fund ............................................................. 23 Recommended Adjustments – Other Funds ............................................................... 24
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
Report Objectives
T
he 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.
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
Summary of Key Points –
G
eneral Fund Reve nues. The pe rcent of current budget received as of March 31, 20 23, is 70.26 %; the percent of recommended budget received as of March 31, 20 23, is 7 0.23% (see page 8 ). When adjusted for collection anomalies, the percent is 80.46%. The following adjustments are recommended for a net increase of $70,250:
o De
crease to Interest and Rental revenue of $65,000
o Decrease to From Other Agencies revenue of $10,000
o Increase to Reimbursables revenue of $145,250
G
eneral Fund Expenditure s. T he percent of current b udget spent as of M arch 31, 2023 , is 6 6.46%; the percent of recommended budget spent as of March 31, 2023, is 65.63% (see page 9). The following adjustments are recommended for a net increase of $1,648,930:
o Ne
w requests of $1,648,930
T
his report recommends funding for the following project funding:
o $
5,075,000 Various Capital Reinvestment Projects (Capital Reinvestment Fund #601) o $5,000,000 Downtown Parking Structure (Capital Reinvestment Fund #601) o $1,500,000 Center Stage Project Design Changes (Capital Reinvestment Fund #601) o $458,260 Storm Drain, Sewer Improvement (Storm Drain Fund #622) o $203,700 Sierra: Foothill-Baseline Arterial Project (Measure I Reimb 2010-2040 Fund #245) o $142,212 City Hall Renovation Project (Circulation Mitigation Fund #630)
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
Significant Economic Trends
Nationally:
According to the Bureau of Economic Analysis, the United States’ economy continues to shrink in Q1 2023 (Q3 FY22/23) primarily reflects a downturn in private inventory inve stment and a slowdown in nonresidential fixed investments. These movements were partially offset by an acceleration of consumer spending, an upturn in exports, and a smaller decrease in residential fixed investment.
T
he health of the U.S. labor market appears to be improving as The Burea u of Labor Statistics (BLS) reported that the nation’s unemployment rate for March 202 3 dropped to 3. 5% and th e number of unem ployed people dropped to 5.8 million. Data from the BLS show that the U.S. unemployment rate is lower in 49 states compared to 2022 averages.
The State of California:
A
ccording to a s tudy conducted by UCL A, the California economy will grow fas ter than the national economy. California has a strong construction sector, a sufficient rainy-day fund at the state government’s disposal, and an inc reasing d
epend for defense goods, labor-saving equipment, and software. Economists forecast that there wil l be 92,000 net new housing units to be permitted in 2023 and will grow to 152,000 permits in 2025. C
alifornia’s recovery in total jobs as well as its unemployme nt rate conti nue to lag the nation. According to the U.S.
Bureau of Labor Statistics and the California Employment Development Department, as of March 202 3 the golden state has an unemployment rate of 4.4% or 860 thousand people. California is listed in the top 10% of highest unemployment in the country. The state is facing a labor shortage as employers struggle to hire qualified candidates.
The City of Fontana:
Fiscal Year 2021/22 ended with 832 single family dwelling permits being issued. For the first three quarters of 2022/23, 565 permits have been issued compared to 614 for the same period last year. T
hird quarter 2022/23 sales tax receipts were 6% higher than the same quarter one year ago. Th
e Local Agency Investment Fund (LA IF) is currently pa ying 2.831% (daily rate) on City investments as of March 31, 223, up from 0.365% for the same time last y ear. The 2-year treasury benchmark rate as of March 31, 2023 is 4.06% up from 2.28% last year.
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
Summary of Proposed General Fund Adjustments
Fund Balance
Impact
Revenues Expenditures
Adjust revenue estimates to reflect Third Quarter collections:
Decrease to Interest and Rental revenue (65,000)
Decrease to From Other Agency revenue (10,000)
Decrease to Reimbursables revenue (37,000)
(112,000)
New requests:
City Administration BB&K legal invoice expenses 830,635 City Administration Communications and Marketing Agreement File #21-2012 64,000 City Administration Mid-Year budget adjustment correction (66,500) City Administration Mid-Year budget adjustment correction (2021 Ford unit) (3,660) City Clerk Furniture Expense for Main Office 17,625
Development Services Downtown Fontana branding consulting services 40,000 Public Works Pothole repair asphalt materials 30,000
Public Works Concrete repairs at Jack Bulik Skate Park 41,500 Public Works Replacement of tile restroom roof at Circle Park 29,170 Public Works Replace wooden trellis posts in Art Depot Vineyard 2,590 Public Works Concrete sidewalk repairs at North Tamarind Park 22,050 Public Works Installation of flooring for Parks Division crew chief office 2,770 Public Works Replace Baseline & Cherry Ave landscape median turf 400,000 Police Department Office equipment for Supervising Property Control Clerk 2,750 Police Department Drug/narcotic testing services 15,000 Police Department Rollover FY21/22 Encumbrance contract MS22PD22 14,340 Police Department Increase appropriation to cover helicopter exp not ARPA approved 24,410 1,466,680
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
Summary of Proposed General Fund Adjustments
(continued)
Fund Balance
Impact
Revenues Expenditures
Offsetting adjustments:
City Administration Move Sr. Admin Secretary to Admin Services (105,510) Administrative Services Move Sr. Admin Secretary from City Admin 105,510 Engineering Traffic Signals developer, insurance claim reimbursement 118,430 Engineering Developer reimbursed Traffic Signal 118,430 Police Department Auto Club Speedway event overtime expenses 63,820 Police Department Reimbursement for O/T related to Auto Club Speedway event 63,820 182,250 182,250
Net adjustments 70,250 1,648,930
Transfers: Xfer to Capital Reinvestment Fund #601 - various projects 2,406,000 Xfer to Capital Reinvestment Fund #601 - Center Stage Project 1,500,000 Xfer to Village of Heritage Fund #396 - Wooden pergolas 39,900 Xfer to Facility Maintenance Fund #103 - PW remodels 50,000 Reserves: Unappropriated Fund Balance (5,574,580)
70,250 70,250
A
lthough 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.
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
General Fund Revenues
Revenues continue to be monitored on a monthly basis. A net General Fund revenue increase of $70,250 is recommended as part of the Third Quarter Budget Report. See page 23 for details of the revenue adjustments.
Current Percent of Recommended Recommended Percent of
Budget Received Current Third Quarter Budget Recommended Adopted Before as of Budget Budget After Budget
Revenue Source Budget Adjustments 3/31/2023 Received Adjustments Adjustments Received Sales Tax $48,206,100 $55,656,480 $44,536,028 80.02% $55,656,480 80.02% Property Tax 32,745,000 33,545,000 19,626,971 58.51% 33,545,000 58.51% Interest and Rentals 3,785,850 4,250,850 665,171 15.65% (65,000) 4,185,850 15.89% Franchises 7,100,000 8,515,270 5,868,240 68.91% 8,515,270 68.91% Business Related 7,062,200 8,066,230 6,461,196 80.10% 8,066,230 80.10% Development Related 10,682,200 14,287,220 8,502,127 59.51% 14,287,220 59.51% Recreation 3,966,690 4,010,490 2,486,783 62.01% 4,010,490 62.01% Motor Vehicle in-Lieu 1,000,000 1,000,000 218,134 21.81% 1,000,000 21.81% Miscellaneous Revenues 2,912,870 2,934,550 3,972,415 135.37% 2,934,550 135.37% Reimbursables 1,543,550 1,704,259 1,675,484 98.31% 145,250 1,849,509 90.59% From Other Agencies 4,356,050 4,364,740 3,185,980 72.99% (10,000) 4,354,740 73.16% Total General Fund $123,360,510 $138,335,089 $97,198,529 70.26% $70,250 $138,405,339 70.23% 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 80.46%.
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
General Fund Expenditures
General Fund expenditures for third quarter are on track and within budget. Staff recommends a net increase in appropriations of $1,648,930. See page 23 for details of the expenditure adjustments.
Current Percent of Recommended Recommended Percent of Budget Spent Current Third Quarter Budget Recommended Adopted Before as of Budget Budget After Budget
Department Budget Adjustments 3/31/2023 Spent Adjustments Adjustments Spent City Administration $3,889,790 $4,571,792 $3,282,855 71.81% $718,965 $5,290,757 62.05% Human Resources 1,191,030 1,841,423 829,066 45.02% $0 1,841,423 45.02% Administrative Services 328,700 488,893 273,609 55.97% $105,510 594,403 46.03% Office of the City Clerk 818,490 986,653 537,631 54.49% $17,625 1,004,278 53.53% Community Services 14,933,760 14,991,379 8,974,180 59.86% $0 14,991,379 59.86% Innovation & Technology 3,873,710 4,671,571 2,884,561 61.75% $0 4,671,571 61.75% Finance 3,120,890 4,632,849 2,614,357 56.43% $0 4,632,849 56.43% Development Services 812,590 1,240,625 783,627 63.16% $40,000 1,280,625 61.19% Building and Safety 2,134,980 3,112,462 2,111,183 67.83% $0 3,112,462 67.83% Planning 2,511,990 3,081,965 2,009,321 65.20% $0 3,081,965 65.20% Engineering 3,731,200 5,136,564 3,211,298 62.52% $118,430 5,254,994 61.11% Public Works 7,386,950 8,395,985 5,129,213 61.09% $528,080 8,924,065 57.48% Police 68,883,630 76,572,886 53,580,466 69.97% $120,320 76,693,206 69.86% Total General Fund $113,617,710 $129,725,046 $86,221,368 66.46% $1,648,930 $131,373,976 65.63%
NOTE: The above amounts do not include project funding.
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
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 earthq uakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.
The Third Quarter Budget Report recommends the following:
• $5,574,580 Decrease to Unappropriated Fund Balance Reserve
Fund Balance Reserves After Adjustments
15% Contingency Reserve $22,941,910
Economic Uncertainty Reserve 9,469,586
PERS Rate Stability Reserve 9,828,469
Expenditure Control Budgeting 0
Unappropriated Fund Balance 226,483
Total $42,466,448
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
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 or deducted from the department’s target numbers.
There are no organizational changes recommended as part of the Third Quarter Budget Status Report.
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
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.
T
he 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.
Th
ese items represent an information item for the City Council. Specific City Council action related to the write offs is not required.
T
he write offs are categorized by fund number, account, and dollar amount.
Account Title Account # Amount
Prohibited Call Fines 101-1305 $67,352
Returned Checks 101-1307 6,409
Illegal Firework 101-1306 64,990
Fire Permits 101-1306 25,803
Miscellaneous 101-1306 26,201
Miscellaneous 101-1306 83,599
$274,355
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
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:
Ci
ty Manager with the concurrence of the City Attorney $25,000 Director of Human Resources/Risk Management with concurrence of the City Attorney $10,000 T
he City Council has directed staff to report claim settlements as part of each quarterly budget report. One claim was settled during the Third Quarter of Fiscal Year 2022/2023:
Claim Number Description Amount
1906462 Personal Injury $34,000
$34,000
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
American Rescue Plan Act (ARPA) Expenditure Plan
Approved Projects by Federal Use Category Amount E xpended Available Public Health & Economic Response 20,417,627 4,057,011 16,360,616 Fontana Forward Grant Program 300,000 189,339 110,661 Homelessness Prevention Resources and Care Center 8,000,000 100 7,999,900 Leveraged Project: Support Government Employment (hiring above the 4,950,281 1 ,651,401 3,298,880 Metrolink Station Security Cameras 60,000 60,000 - Park Improvement s 4,079,892 105,160 3,974,732 Vaccine Bonus 527,454 489,398 38,056
Ventilation Upgrade for City Facilities 2,500,000 1,561,613 938,387 Revenue Loss 10,000,000 170,048 9,829,952
Parking Structure 10,000,000 170,048 9,829,952
Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) 250,000 12, 047 237,953 Administrative Costs 250,000 12,047 237,953 Water, Sewer, and Broadband Infrastructure 17,790,000 4,228,518 13,561,482 Cypress Storm Drain Project 5,840,000 - 5,840,000 Data Security & Threat Detection 250,000 157,927 92,073 Endpoint Detection & Response Solution 75,000 154,806 (79,806) Fiber to City facilities 2,000,000 7,041 1,992,959 Network Detection & Response Solution 75,000 - 75,000 New Leveraged Project: Accela 3,600,000 2,596,119 1,003,881 New Leveraged Project: Fontana 311 3,150,000 921,265 2,228,735 Septic to Sewer 2,000,000 - 2,000,000
Sewer and Storm Drain Infrastructure Masterplan 375,130 180,903 194,227 Update Master Infrastructure Plans 424,870 210,457 214,413 Premium Pay 1,799,486 965,510 833,976
Part-Time Employee Retention 250,000 77,609 172,391 Public Safety Premium Pay 1,549,486 887,901 661,585 Total 50,257,113 9,433,134 40,823,979
CITY OF FONTANA
AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
A
S OF MARCH 31, 2023
City of Fontana
Third Quarter Budget Status Report – 2022/2023 June 13, 2023
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2022/2023 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 com mitted 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 t o generate high paying long- term employment opportunities, bring in new and stab le sales t ax revenue sources, and maintaining intergovernmental relations.
Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge tha t comes our way.
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
2018-19 2019-20 2020-21 2021-22
Audited Audited Audited Estimted Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget Revenues $115,286,615 $114,334,026 $128,044,517 $132,382,258 $123,360,510 $138,335,089 $70,250 $138,405,339 Expenditures 97,069,126 101,318,229 100,324,532 111,341,793 113,617,710 129,725,047 1,648,930 131,373,977 Revenues over (under) expenditures 18,217,489 13,015,797 27,719,985 21,040,465 9,742,800 8,610,042 (1,578,680) 7,031,362 Other sources & uses:
Operating transfers in 11,903,826 11,199,568 10,455,858 12,073,139 11,613,510 11,613,510 0 11,613,510 Operating transfers out (22,332,286) (24,459,727) (27,553,964) (26,313,909) (20,818,310) (22,190,430) (3,995,900) (26,186,330) Total other sources & uses (10,428,460) (13,260,159) (17,098,107) (14,240,770) (9,204,800) (10,576,920) (3,995,900) (14,572,820) Revenues & other sources over
(under) expenditures and other uses 7,789,029 (244,362) 10,621,878 6,799,695 538,000 (1,966,878) (5,574,580) (7,541,458) Fund balance, beginning of year 32,116,136 39,272,847 38,692,079 43,584,090 33,716,101 50,383,784 50,383,784 Projected expenditure savings from current year 0 0 0
GASB 31 adjustment (632,318) (336,406) 41,009
Eliminate RDA receivables
Prior period adjustment
Fund balance, end of year $39,272,847 $38,692,079 $49,354,966 $50,383,785 $34,254,101 $48,416,906 ($5,574,580) $42,842,326
FUND BALANCE
Reserved
Inventories $330,543 $327,065 $253,532 $375,878 $327,065 $375,878 $375,878 Jr. Lien Bonds 2,500,000 2,500,000 2,500,000 0 2,500,000 0 0 Total reserved 2,830,543 2,827,065 2,753,532 375,878 2,827,065 375,878 0 375,878 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 9,828,469 5,869,393 9,828,469 9,828,469 Future projects and commitments 0 0 0 0
Unappropriated 8,685,367 6,029,872 16,333,398 14,204,852 0 5,801,063 (5,574,580) 226,483 $24,602,847 $23,395,079 $33,470,966 $33,878,785 $17,211,101 $25,474,996 ($5,574,580) $19,900,416 Contingencies $14,670,000 $15,297,000 $15,884,000 $16,505,000 $17,043,000 $22,941,910 $22,941,910 General Fund - Fund Balance Reconciliation
Five-Year Summary
2022/23
City of Fontana
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2023 Other General Funds:
102 City Technology $775,360 $0 $4,710,770 ($4,723,809) $0 $762,321 $191,035 $953,356 103 Facility Maintenance 222,747 0 7,550,170 (7,765,401) 0 7,516 8,940 16,456 104 Office of Emergency Services 1,062,474 151,415 0 (188,805) 0 1,025,084 1,025,084 105 KFON 1,646,164 250,000 0 (254,540) 0 1,641,624 1,641,624 106 Self Insurance 9,626,636 6,179,780 0 (8,353,730) 0 7,452,686 (410,000) 7,042,686 107 Retirees Medical Benefits 23,549,549 220,000 2,500,000 (2,500,000) 0 23,769,549 23,769,549 108 Supplemental Retirement 1,615 0 32,000 (32,000) 0 1,615 1,615 110 General Fund Operating Projects 477,535 0 1,500,440 (1,424,090) 0 553,885 553,885 115 Lease-Fire 0 2,406,545 0 0 0 2,406,545 2,406,545
125 Storm Water Compliance 457,269 221,700 0 (175,230) 0 503,739 (50,000) 453,739 $37,819,349 $9,429,440 $16,293,380 ($25,417,605) $0 $38,124,564 ($260,025) $37,864,539 Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee $21,722,427 $1,484,000 $0 $0 ($859,000) $22,347,427 $22,347,427 222 Crime Prev Asset Seizure 65,109 19,750 0 (38,100) 0 46,759 46,759 223 Federal Asset Seizure 2,480,202 6,076,000 0 (3,366,202) (228,150) 4,961,850 (334,383) 4,627,467 224 State Asset Seizure 549,373 80,600 0 (57,200) 0 572,773 572,773 225 PD Traffic Safety 2,499,920 399,500 0 (322,501) (194,100) 2,382,819 (36,500) 2,346,319 226 Opioid Settlement 0 126,198 0 (126,198) 0 0 0 0
241 Air Quality Mgmt District 298,518 310,500 0 (404,360) (16,420) 188,238 0 188,238 242 Measure I - TCR 0 0 0 0 0 0 0
243 Traffic Safety 38,991 45,350 0 (49,020) 0 35,321 35,321 244 Prop 1B 134,678 1,200 0 0 0 135,878 135,878
245 Measure I Reimb 2010-2040 88,678 3,157,350 0 (3,153,680) 0 92,348 0 92,348 246 Measure I Local 2010-2040 4,387,270 5,204,800 0 (9,467,881) (99,900) 24,289 45,912 70,200 281 Gas Tax (State) 1,977,183 6,222,760 0 (3,854,373) (815,430) 3,530,140 3,530,140 282 Solid Waste Mitigation 1,931,495 3,029,400 0 (3,633,233) (578,080) 749,582 749,582 283 Road Maintenance & Rehab 31,297 4,887,580 0 (4,876,780) 0 42,097 42,097 301 Grants 252,822 8,506,957 0 (8,759,779) 0 0 0
302 ARPA 2021 4,237,271 0 0 (3,570,767) 0 666,504 (666,504) (0) 303 TDA/Article 3 (6,387) 0 0 6,388 0 1 1
321 Fed Law Enf Block Grant 58,126 208,330 0 (196,570) 0 69,886 69,886 322 State COPS AB 3229 805,396 600,673 0 (643,454) 0 762,615 (21,510) 741,105 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Total Other General Funds
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2023 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
362 CDBG 1,867,536 3,869,134 0 (3,679,021) (91,800) 1,965,849 (776,969) 1,188,880 363 Home Program 792,884 796,303 0 (765,575) 0 823,612 70,000 893,612 365 Down Pymt Assistance Prgm $11,301 $0 $0 $0 $0 11,301 $11,301 385 After School Program 82,621 6,031,255 0 (5,678,105) (329,560) 106,211 106,211 386 ASES ELO-P Grant (201,758) 4,495,120 0 (4,293,362) 0 0 0 387 ASES ELO-P TK Grant 0 453,690 0 (453,690) 0 0 0
395 LMD #1 City Wide 1,816,545 $925,700 $0 ($1,148,348) ($142,390) 1,451,507 1,451,507 396 LMD #2 Village of Heritage (31,801) 2,772,000 510,300 (3,290,227) (314,360) (354,088) 0 (354,088) 397 LMD #3 Empire Center 248,564 64,150 0 (68,586) (4,490) 239,638 239,638 398 LMD #3 Hunter's Ridge 2,492,472 820,900 118,090 (1,028,961) (97,100) 2,305,401 2,305,401 399 LLMD #3 Hunter's Ridge 33,733 34,350 0 (32,000) (2,860) 33,223 33,223 401 CFD #1 Southridge Village 6,319,384 5,567,400 0 (5,145,580) (2,089,560) 4,651,644 (661,500) 3,990,144 403 CFD #6-3A Bellgrove II 435,960 231,000 0 (166,123) (35,550) 465,287 465,287 404 CFD #6-2 N Morningside 314,115 92,350 0 (74,728) (7,240) 324,497 324,497 405 CFD #6-1 Stratham 565,812 189,800 0 (149,442) (102,950) 503,220 503,220 406 CFD #6 The Landings 2,955,846 349,200 98,610 (513,359) (51,310) 2,838,987 2,838,987 407 CFD #7 Country Club Estates 340,604 115,450 12,000 (161,975) (14,790) 291,289 291,289 408 CFD #8 Presley 795,289 80,700 97,200 (265,406) (22,240) 685,543 685,543 409 CFD #9M Morningside 246,881 165,700 0 (149,078) (101,170) 162,333 162,333 410 CFD #10M Jurupa Industrial 264,746 39,900 0 (36,153) (3,470) 265,023 265,023 412 CFD #12 Sierra Lakes 1,333,344 902,200 144,700 (1,118,924) (121,790) 1,139,530 1,139,530 413 CFD #13M Summit Heights 907,997 439,300 92,930 (795,547) (75,070) 569,610 569,610 414 CFD #14M Sycamore Hills 168,354 477,020 0 (307,913) (204,340) 133,121 133,121 415 CFD #15M Silver Ridge 308,238 278,600 0 (154,433) (194,380) 238,025 238,025 416 CFD #16M Ventana Pointe 130,313 44,400 0 (45,190) (27,070) 102,453 102,453 418 CFD #18M Badiola Homes 42,587 7,150 0 (2,950) (3,900) 42,887 42,887 420 CFD #20M 108,579 33,400 0 (36,072) (17,850) 88,057 88,057 421 CFD #21M 219,953 40,900 0 (16,106) (19,930) 224,817 224,817 423 CFD #23M 39,762 7,900 0 (1,931) (10,210) 35,521 35,521 424 CFD#24M 178,233 46,000 0 (22,766) (25,520) 175,947 175,947 425 CFD #25M 301,506 84,100 0 (45,588) (47,970) 292,048 292,048 427 CFD #27M 20,236 83,500 0 (60,807) (4,180) 38,749 38,749 428 CFD #28M 538,788 149,300 0 (78,348) (98,810) 510,930 510,930 429 CFD #29M 36,814 23,600 0 (24,785) (17,430) 18,199 18,199
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2023 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
430 CFD #30M 777,727 240,900 0 (144,113) (144,540) 729,974 729,974 431 CFD #31 Citrus Heights North 568,753 299,800 0 (232,094) (168,260) 468,199 468,199 432 CFD #32M $93,845 $18,600 $0 ($5,250) ($13,600) $93,595 $93,595 433 CFD #33M Empire Lighting 136,361 42,100 0 (40,831) (2,140) 135,490 135,490 434 CFD #34 Empire Detention Basin 237,261 22,900 0 (11,839) (1,020) 247,302 247,302 435 CFD #35M 1,376,436 512,700 0 (703,581) (157,360) 1,028,195 1,028,195 436 CFD #36M 56,479 22,600 0 (9,253) (17,410) 52,416 52,416 437 CFD #37 Montelago 280,163 89,700 0 (63,154) (46,050) 260,659 260,659 438 CFD #38M 800,987 182,150 0 (91,734) (106,020) 785,383 785,383 439 CFD #39M 50,155 21,900 0 (11,366) (15,030) 45,659 45,659 440 CFD #40M 65,106 10,900 0 (1,150) (7,400) 67,456 67,456 441 CFD #41M 117,033 16,000 0 (12,559) (7,110) 113,364 113,364 442 CFD #42M 254,335 45,950 0 (70,774) (5,510) 224,001 224,001 444 CFD #44M 30,494 9,200 0 (6,632) (5,310) 27,752 27,752 445 CFD #45M 360,496 102,600 0 (74,057) (49,300) 339,739 339,739 446 CFD #46M 288,421 50,800 0 (35,681) (20,630) 282,910 282,910 447 CFD #47M 15,132 11,600 0 (9,800) (5,420) 11,512 11,512 448 CFD #48M 406,572 77,200 0 (57,527) (28,180) 398,065 398,065 449 CFD #49M 32,971 13,050 0 (12,455) (5,420) 28,146 28,146 450 CFD #50M 90,290 35,850 0 (15,734) (27,430) 82,976 82,976 451 CFD #51M 148,262 66,700 0 (55,970) (33,690) 125,302 125,302 453 CFD #53M 67,652 9,350 0 (4,220) (4,400) 68,382 68,382 454 CFD #54M 65,361 24,800 0 (15,645) (11,830) 62,686 62,686 455 CFD #55M 51,336 7,400 0 (6,764) (2,600) 49,372 49,372 456 CFD #56M 112,485 27,000 0 (400) (23,600) 115,485 115,485 457 CFD #57M 63,010 14,600 0 (11,189) (5,620) 60,801 60,801 458 CFD #58M 15,388 4,500 0 (1,491) (3,800) 14,597 14,597 459 CFD #59M 5,987 2,400 0 (600) 0 7,787 7,787
460 CFD #60M 81,047 13,200 0 (13,912) (5,010) 75,325 75,325 461 CFD #61M 357,248 56,600 0 (23,367) (31,240) 359,241 359,241 462 CFD #62M 38,422 5,900 0 (2,810) 0 41,512 41,512
463 CFD #63M 498,551 57,750 0 (25,716) (8,410) 522,175 522,175 464 CFD #64M 64,315 5,400 0 0 0 69,715 69,715
465 CFD #65M 180,041 21,400 0 (7,263) (9,820) 184,358 184,358
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2023 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
467 CFD #67M $179,538 $43,700 $0 ($22,497) ($21,530) $179,211 $179,211 468 CFD #68M 125,525 25,100 0 (16,392) (11,110) 123,123 123,123 469 CFD #69M 613,313 169,700 0 (82,217) (94,140) 606,656 606,656 470 CFD #70M Avellino 231,365 79,200 0 (65,953) (36,140) 208,472 208,472 471 CFD #71M Sierra Crest 362,886 120,400 0 (105,784) (40,860) 336,642 (8,070) 328,572 472 CFD #72M 31,539 11,000 0 (6,054) (5,710) 30,775 30,775 473 CFD #73M 256,726 67,400 0 (31,199) (33,730) 259,197 259,197 474 CFD #74M 386,283 85,900 0 (34,875) (510) 436,798 436,798 475 CFD #75M 52,003 14,450 0 (9,135) (7,800) 49,518 49,518 476 CFD #76M 90,275 34,000 0 (30,356) (13,860) 80,059 80,059 477 CFD #77M 46,059 12,400 0 (6,755) (6,010) 45,694 45,694 478 CFD #78M 194,859 70,400 0 (16,712) (1,020) 247,527 247,527 479 CFD #79M 130,823 21,700 0 (300) 0 152,223 152,223
480 CFD #80M 429,538 215,300 0 (109,599) (110,270) 424,969 424,969 481 CFD #81M 101,521 110,400 0 (61,899) (51,530) 98,492 (8,130) 90,362 482 CFD #82M 110,706 27,200 0 0 0 137,906 137,906
483 CFD #83M 158,057 62,050 0 (32,309) (26,100) 161,698 161,698 484 CFD #84M 34,749 19,250 0 (10,262) (8,710) 35,027 35,027 485 CFD #85 THE MEADOWS 708,173 419,600 0 (289,280) (93,500) 744,993 744,993 486 CFD #86 ETIWANDA RIDGE 179,888 63,800 0 (57,477) (27,560) 158,651 158,651 487 CFD #87 El Paseo 139,236 73,000 0 (13,860) 0 198,376 198,376 488 CFD #88 SIERRA CREST II 208,763 113,400 0 (54,568) (38,000) 229,595 229,595 489 CFD #89 BELROSE 167,659 60,400 0 (19,816) 0 208,243 208,243 490 CFD #90 SUMMIT @ ROSENA PH i 956,798 351,800 0 (168,662) (10,000) 1,129,936 1,129,936 491 CFD #91M 19,537 6,900 0 0 0 26,437 26,437
492 CFD #92M 48,818 16,500 0 0 0 65,318 65,318
493 CFD #93M 32,431 11,000 0 0 0 43,431 43,431
494 CFD #94M 6,155 2,000 0 0 0 8,155 8,155
495 CFD #95 SUMMIT @ ROSENA PH II 405,096 160,600 0 (163,099) (10,000) 392,597 392,597 496 CFD #96M Tr. 19957 21,637 0 0 0 0 21,637 21,637
497 CFD #97M 15,292 5,100 0 0 0 20,392 20,392
498 CFD #98M 11,708 6,000 0 0 0 17,708 17,708
499 CFD #99M 0 0 0 0 0 0 0
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2023 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Special Revenue Funds:
500 CFD #100M $78,458 0 0 (32,960) 0 45,498 45,498
501 CFD #101M 15,366 7,800 0 0 0 23,166 23,166
502 CFD #102M 9,756 5,000 0 0 0 14,756 14,756
503 CFD #103M Estrada 8,578 0 0 0 0 8,578 8,578
504 CFD #104M 13,575 0 0 0 0 13,575 13,575
505 CFD #105M 40,648 0 0 (11,560) 0 29,088 29,088
506 CFD #106M 84,290 0 0 (40,635) 0 43,655 43,655
507 CFD #107M 0 39,911 0 (3,500) 0 36,411 36,411
509 CFD #109M 0 357,160 0 (73,200) 0 283,960 283,960
511 CFD #111M 0 0 0 0 0 0 0
512 CFD #112M 0 0 0 0 0 0 0
$79,733,556 $75,105,441 $1,073,830 ($75,674,636) ($8,691,620) $71,546,572 ($2,397,655) $69,148,917 Debt Service Funds:
580 General Debt Service $2 $1,082,510 $2,946,440 ($4,028,950) $0 $2 $2 $2 $1,082,510 $2,946,440 ($4,028,950) $0 $2 $0 $2
Capital Project Funds:
601 Capital Reinvestment $331,652 $5,049,000 $2,400,000 ($2,400,075) ($137,000) $5,243,577 ($3,220,600) $2,022,977 602 Capital Improvements 8,077,985 79,000 0 (7,796,000) (360,980) 5 0 5 603 Future Capital Projects 6,923,780 180,000 0 75,778 (462,470) 6,717,088 6,717,088 620 San Sevaine Flood Control 1,403,655 737,500 0 (126,580) (13,670) 2,000,905 2,000,905 621 Upper Etiwanda Flood Control 45,558 400 0 0 0 45,958 45,958 622 Storm Drain 14,755,158 3,387,500 0 (652,924) (125,460) 17,364,274 (458,260) 16,906,014 623 Sewer Expansion 16,252,254 2,620,000 0 (2,255,000) (120,000) 16,497,254 16,497,254 630 Circulation Mitigation 22,744,402 7,364,500 0 (1,855,430) (185,130) 28,068,342 (341,232) 27,727,110 631 Fire Assessment 242,405 276,300 0 0 (322,890) 195,815 195,815 632 General Government 10,964,240 834,000 0 0 0 11,798,240 (120,000) 11,678,240 633 Landscape Medians 1,308,032 689,800 0 (1,851,460) (47,840) 98,532 98,532 634 Library Capital Improvement 966,910 403,500 0 0 0 1,370,410 1,370,410 635 Parks Development 16,229,365 2,107,000 0 (6,861,352) (223,690) 11,251,323 11,251,323 636 Police Capital Facilities 2,849,574 673,500 0 (357,210) (175,870) 2,989,994 506,000 3,495,994 637 Underground Utilities 290,434 67,200 0 0 0 357,634 357,634 650 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
Total Special Revenue Funds
Total Debt Service Funds
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Unaudited Net Estimated
Fund Balance Proposed Fund Balance
July 1, 2022 Revenues Transfers In Expenditures Transfers Out Available Adjustments June 30, 2023 City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023
Capital Project Funds:
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
657 CFD #31 Citrus Heights North $2,898,024 100 0 0 0 2,898,124 2,898,124 658 CFD #37 Montelago 7,333 0 0 0 0 7,333 7,333
659 CFD #70 Avellino 1,176 0 0 0 0 1,176 1,176
660 CFD #71 Sierra Crest 2,619 0 0 0 0 2,619 2,619
661 CFD #80 Bella Strada 7,024 0 0 0 0 7,024 7,024
662 CFD #81 Gabriella 12 0 0 0 0 12 12
663 CFD #74B Citrus/Summit 181,914 0 0 0 0 181,914 181,914 664 CFD #86 Etiwanda Ridge 921,108 0 0 0 0 921,108 921,108 665 CFD #85 The Meadows 5,764 0 0 0 0 5,764 5,764
666 CFD #88 Sierra Crest II 6,585 0 0 0 0 6,585 6,585
667 CFD #89 Belrose 39,001 0 0 0 0 39,001 39,001
668 CFD #90 Summit @ Rosena Ph I 12,240,364 0 0 0 0 12,240,364 12,240,364 669 CFD #95 Summit @ Rosena II 8,414,612 0 0 0 0 8,414,612 8,414,612 670 CFD #87 El Paseo 1,626,406 0 0 0 0 1,626,406 1,626,406 $129,751,977 $24,469,300 $2,400,000 ($24,080,253) ($2,175,000) $130,366,024 ($3,634,092) $126,731,932 Enterprise Funds:
701 Sewer Maintenance & Operations $6,500,751 $23,786,500 $0 ($22,716,404) ($2,836,110) $4,734,737 ($1,882,880) $2,851,857 702 Sewer Capital Projects 1,405,144 238,500 502,240 (255,050) (9,280) 1,881,554 1,881,554 703 Sewer Replacement 4,253,440 1,118,000 0 (2,101,110) (933,230) 2,337,100 2,337,100 710 Water Utility 686,839 4,700 0 0 0 691,539 691,539
$12,846,174 $25,147,700 $502,240 ($25,072,564) ($3,778,620) $9,644,930 ($1,882,880) $7,762,050 Internal Service Fund:
751 FLEET OPERATIONS $12,095,672 $8,505,020 $2,006,270 ($12,331,223) $0 $10,275,739 $0 $10,275,739 TOTAL ALL FUNDS $272,246,730 $143,739,411 $25,222,160 ($166,605,231) ($14,645,240) $259,957,831 ($8,174,651) $251,783,180 (12,288,899)
$36,835,670 ($36,835,670)
Total Enterprise Funds
Total Transfers Including General Fund
Total Capital Project Funds
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13 , 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason 101 General Fund 1,648,930 70,250 0 3,995,900 (5,574,580) Revenue adjustments:
10110500 CA Economic Development 6332 Misc Rents/Leases (65,000) (65,000) } 10110500 CA Economic Development 6480 Miscellaneous Reimb (37,000) (37,000) } 10110500 CA Economic Development 6834 Contribution from FCF (10,000) (10,000) Correct Mid-Year budget adjustment Offsetting adjustments:
10110100 CA Elected Officials (105,510) 105,510 }
10120000 AS Admin Services Admin 105,510 (105,510) }
10136005 ENG Traffic/Streets 6481 Reimb - General Liability 27,530 27,530 } 10136005 ENG Traffic/Streets 6473 Reimb Exp - Engineering 90,900 90,900 } 10136005 ENG Traffic/Streets 8329 Other Construction 118,430 (118,430) } 10140231 PD Patrol Units 7113 Overtime 63,820 (63,820) } 10140231 PD Patrol Units 6475 Reimb Exp - Police 5,860 5,860 } 10140231 PD Patrol Units 6483 Reimb Exp - Personnel 57,960 57,960 } q ( g) New requests (one-time):
10110300 CA City Attorney 8110 Legal Services 830,635 (830,635) To cover legal invoice expenses thru year-end 10110400 CA Marketing & Communications 8115 Consultant Services 64,000 (64,000) Communications and Marketing Agreement File #21-
2012
10110500 CA Economic Development 8020 Utilities (32,000) 32,000 } 10110500 CA Economic Development 8030 Equipment Maintenance (34,500) 34,500 } 10110500 CA Economic Development 8210 Vehicle Maintenance (3,660) 3,660 Xfer to Economic Development Fund #297 (2021 Ford) 10122000 CC Records and Elections 8010 Departmental Expense 17,625 (17,625) Furniture Expense for Main Office 10130000 DS Development Svc Admin 8130 Other Professional Svcs 40,000 (40,000) Downtown Fontana branding consulting services 10136000 ENG Engineering Administration 8790 Operating Transfer Out 1,500,000 (1,500,000) Xfer to Center Stage Project Fund #601 10138104 PW Street Maintenance 8790 Operating Transfer Out 2,406,000 (2,406,000) Xfer from GF 101 to Capital Investment Fund #601
proj.
10138107 PW Roadside Maintenance 8010 Departmental Expense 30,000 (30,000) Pothole repair asphalt materials 10138202 PW Parks 8130 Other Professional Svcs 41,500 (41,500) Concrete repairs at Jack Bulik Skate Park 10138202 PW Parks 8130 Other Professional Svcs 29,170 (29,170) Replacement of tile restroom roof at Circle Park 10138202 PW Parks 8130 Other Professional Svcs 2,590 (2,590) Replace wooden trellis posts in Art Depot Vineyard 10138202 PW Parks 8130 Other Professional Svcs 22,050 (22,050) Concrete sidewalk repairs at North Tamarind Park 10138202 PW Parks 8130 Other Professional Svcs 2,770 (2,770) Installation of flooring for Parks Division crew chief
office
10138209 PW Landscape Maintenance 8130 Other Professional Svcs 400,000 (400,000) Replace Baseline & Cherry Ave landscape median turf 10138209 PW Landscape Maintenance 8790 Operating Transfer Out 39,900 (39,900) Xfer to Fund #396 Hunters Ridge Wooden Pegolas 10138301 PW Environmental 8790 Operating Transfer Out 50,000 (50,000) Xfer to Fund #103 PW remodels 10140106 PD Property Unit 8010 Departmental Expense 250 (250) } 10140106 PD Property Unit 8013 Equip (Non-Comp) <$5000 2,500 (2,500) } 10140231 PD Patrol Units 8130 Other Professional Svcs 15,000 (15,000) Drug/narcotic testing services 10140233 PD Air Support 8130 Other Professional Svcs 14,340 (14,340) Rollover encumbrances from FY 21-22 contract
MS22PD22
10140233 PD Air Support 8329 Other Construction 24,410 (24,410) Helecopter Expenses originally approved for ARPA Various Personnel Accounts
Various Personnel Accounts
Xfer Sr. Admin Secretary from City Admin to Admin Svc
Office equipment for Supervising Property Control
Clerk
Correct Mid-Year budget adjustment, revenues need to be posted to the Capital Reinvestment Fund #601
Correct Mid-Year budget adjustment, revenues need to bo posted to the Capital Reinvestment Fund #601
City of Fontana
Recommended Adjustments
FY 2022/2023
Auto Club Speedway event overtime expenses
Traffic Signals developer, insurance claim
reimbursement
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason 102 City Technology (3,341,035) 0 0 3,150,000 191,035
10226101 IT Information Systems 8018 Conference & Meetings 3,700 (3,700) } 10226101 IT Information Systems 8031 Computer Hardware Maint 11,200 (11,200) } 10226101 IT Information Systems 8032 Outsourced Svcs (HW/SW) 31,000 (31,000) } 10226101 IT Information Systems 8035 Software Maint 15,400 (15,400) } 10226101 IT Information Systems 8053 Cloud/Hosted 8,000 (8,000) } 26100001-102-A IT Recreation Manage. System Replace 8130 Other Professional Svcs 189,665 (189,665) } 26101024-102-A IT Council Chambers Modernization 8315 Computer Hardware >$5000 (450,000) 450,000 } 10226101 IT Information Systems 8790 Operating Transfer Out 3,150,000 (3,150,000) } 26101023-102-A IT Sales Force 311 System 8053 Cloud/Hosted (5,000) 5,000 } 26101023-102-A IT Sales Force 311 System 8130 Other Professional Svcs (3,145,000) 3,145,000 } 103 Facility Maintenance 41,060 0 50,000 0 8,940
10338317 PW PW Facilities Repair 6900 Operating Transfers In 50,000 50,000 Xfer from GF 101 to fund PW remodels 10338317 PW PW Facilities Repair 8130 Other Professional Svcs 8,060 (8,060) Veteran's Park Clubhouse renovation 10338317 PW PW Facilities Repair 8130 Other professional services 33,000 (33,000) Office reconfiguration and front counter remodel 106 Self Insurance 410,000 0 0 0 (410,000)
10615001 HR Workers' Compensation 8026 Settlement Claim 50,000 (50,000) } 10615001 HR Workers' Compensation 8110 Legal Services 40,000 (40,000) } 10615200 HR Risk Liability 8026 Settlement Claim 20,000 (20,000) } 10615200 HR Risk Liability 8110 Legal Services 70,000 (70,000) } 10615200 HR Risk Liability 8130 Other Professional Svcs 230,000 (230,000) } 125 Storm Water Compliance 50,000 0 0 0 (50,000)
12536001 PL Plan Check Engineering 8130 Other Professional Svcs 50,000 (50,000) NEPA Study: Courtplace stormwater diversion 223 Federal Asset Seizure 284,383 0 0 50,000 (334,383)
22340368 PD NARC - Federal Seizure 8030 Equipment Maintenance 9,500 (9,500) Radio repair that runs with geo-locator (triggerfish) 22340368 PD NARC - Federal Seizure 8030 Equipment Maintenance 20,100 (20,100) Geo cellular locator use tax balance 22340373 PD Federal Seizures 8013 Equip (Non-Comp) <$5000 55,000 (55,000) Purchase and replace outdated rifles 22340373 PD Federal Seizures 8013 Equip (Non-Comp) <$5000 45,000 (45,000) Trade-in and replace outdated Glock duty pistols 22340373 PD Federal Seizures 8130 Other Professional Svcs (83,217) 83,217 Correct Q2 budget adjustment entered in error 22340373 PD Federal Seizures 8319 Vehicles 223,000 (223,000) Replace five (5) undercover vehicles 22340373 PD Federal Seizures 8319 Vehicles 15,000 (15,000) Purchase large animal transport trailer 22340373 PD Federal Seizures 8790 Operating Transfer Out 50,000 (50,000) Xfer to Fleet Fund #751 for vehicles 225 PD Traffic Safety 0 0 0 36,500 (36,500)
22540362 PD PD Traffic Safety 8790 Operating transfers out 36,500 (36,500) Xfer to Fleet Fund #751 ro replace vehicle #0275R 226 Opioid 73,012 73,012 0 0 0
22640300 PD Opioid Settlement 6496 Stlmt-Manufacturer 73,012 73,012 } 22640330 PD #N/A 8130 Other Professional Svcs 73,012 (73,012) } Additional funding to cover Worker's Comp settlement
claims and legal fees thru year-end
Additional funding to cover claims and legal services
thru year-end
Opioid settlement award as approved by CC on
12/14/21, item #21-1065
City of Fontana
Recommended Adjustments
FY 2022/2023
Close Council Chamber Remodel Project and re-
approriate to operating accounts to carry out reminder
of fiscal year. Balance of $191K should go back to
fund balance
Swap Fund 601,102 to 302 for Downtown Parking
Structure
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2022/2023
241 Air Quality Mgmt District 0 0 0 0 0
36000003-241-A ENG Fontana SRTS Gap Closure 8329 Other Construction 120,000 (120,000) } 36000037-241-A ENG Central City Park Sidewalk Various personnel accounts (41,740) 41,740 } 36000037-241-A ENG Central City Park Sidewalk Improve 8329 Other Construction (78,260) 78,260 } 245 Measure I 2010-2040 Reimb 624,680 624,680 0 0 0
36000039-245-A ENG Citrus Ave Widening at SR -210 5348 Measure I 2010-2040 420,980 420,980 } 36000039-245-A ENG Citrus Ave Widening at SR -210 8329 Other Construction 420,980 (420,980) } 36003333-245-A ENG Foothill: Hemlock-Almeria Arterial 5348 Measure I 2010-2040 203,700 203,700 } 36003333-245-A ENG Foothill: Hemlock-Almeria Arterial 8329 Other Construction 203,700 (203,700) } 246 Measure I 2010-2040 Local (45,912) 0 0 0 45,912
36000003-246-A ENG Fontana SRTS Gap Closure 8329 Other Construction 1,634,088 (1,634,088) } 36000030-246-A ENG Cherry Ave. and S. Highland Ave. TS 8329 Other Construction 140,000 (140,000) } 36000044-246-A ENG Arrow Blvd TS & Intersect Mod 8329 Other Construction (1,000,000) 1,000,000 } 36000049-246-A ENG Heritage RRFBs (13,718) 13,718 }
36000049-246-A ENG Heritage RRFBs 8329 Other Construction (186,282) 186,282 } 36000039-246-A ENG Citrus Ave Widening at SR -210 8329 Other Construction (620,000) 620,000 Swap funding source Fund 246 to Funds 245/630 302 ARPA 666,504 0 0 0 (666,504)
3022800 FN ARPA 2021 7010 Full-Time Employees (1,094,615) 1,094,615 } 3022800 FN ARPA 2021 8329 Other Construction (2,127,470) 2,127,470 } 30226101 IT Information Systems 8317 Maintenance Equipment (6,411) 6,411 } 30238114 PW Sewer Maintenance 8130 Other Professional Svcs (155,000) 155,000 } 10500001-302-A CA Small Business Loan / Grant Program 8028 City Programs (2,700,000) 2,700,000 } 26101022-302-A IT Permit System 7113 Overtime 20,000 (20,000) } 26101022-302-A IT Permit System 8130 Other Professional Svcs 3,580,000 (3,580,000) } 26101023-302-A IT Sales Force 311 System 8053 Cloud/Hosted 5,000 (5,000) } 26101023-302-A IT Sales Force 311 System 8130 Other Professional Svcs 3,145,000 (3,145,000) } 322 State COPS AB 3229 21,510 0 0 0 (21,510)
32240233 PD Air Support 8130 Other Professional Svcs 21,510 (21,510) Rollover encumbrances from FY 21-22 contract MS22PD22
Swap funding source Fund 246 to Funds 245/630
Addtl funding due to Increased scope of engineering
services
Adjust budget as per the 3/31/23 expenditure plan
approved by City Council
Defund Central City Park Sidewalk project and
reappropriate it to the Fontana SRTS Gap Closure
project
Defund low priority project to offset costs in other Fund 246 requests
Various personnel accounts
Swap Fund 601,102 to 302 for Downtown Parking
Structure
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2022/2023
362 CDBG (3,478) (780,447) 0 0 (776,969)
04032033-362-A PD Bike Patrol-CDBG Public Safety 5328 CDBG Grant Reimbursement (20,000) (20,000) Reduce Revenue to Match Met HUD Allocation 30200010-362-A DS CDBG-CV Administration 5328 CDBG Grant Reimbursement (66,859) (66,859) } 30200010-362-A DS CDBG-CV Administration 78,000 (78,000) } 30200010-362-A DS CDBG-CV Administration 8130 Other Professional Svcs (78,000) 78,000 } 30200011-362-A DS CDBG Housing Admin (75,000) 75,000 }
30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs 75,000 (75,000) } 30200012-362-A DS Emergency Solutions Grant 7015 PERS Retirement-F/T (677) 677 } 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs (2,800) 2,800 } 30200013-362-A DS CDBG-CV Housing Assistance 5328 CDBG Grant Reimbursement (351,996) (351,996) } Reduce Revenue to Match Met HUD Allocation 30200014-362-A DS ESG-CV1 66,200 (66,200) } Payroll Clean Up from ESG-CV2 (30200014) 30200015-362-A DS ESG-CV2 5328 CDBG Grant Reimbursement (341,592) (341,592) } 30200015-362-A DS ESG-CV2 8130 Other Professional Svcs (60,400) 60,400 } 30200015-362-A DS ESG-CV2 8119 Construction-Non-Capital (5,800) 5,800 } 363 Home Program 0 70,000 0 0 70,000
03020004-363-A DS HOME-ARP TBD 36,500 (36,500) }
03020004-363-A DS HOME-ARP TBD 8310 Land (36,500) 36,500 } 30200017-363-A DS Home Program (30,000) 30,000 }
30200017-363-A DS Home Program 8130 Other Professional Svcs 30,000 (30,000) } 30200017-363-A DS Home Program 5328 CDBG Grant Reimbursement 70,000 70,000 } 396 LMD #2 Village of Heritage 39,900 0 39,900 0 0
39638209 PW Landscape Maintenance 6900 Operating Transfers In 39,900 39,900 Xfer in from GF 101 to Fund 396 Pegolas 39638209 PW Landscape Maintenance 8130 Other Professional Svcs 39,900 (39,900) Hunters Ridge wooden pergolas at Chery & Beech 401 CFD #1 Southridge Village 661,500 0 0 0 (661,500)
40138202 PW Parks 8130 Other Professional Svcs 41,500 (41,500) Concrete trash cans to be placed in 6 parks 40138202 PW Parks 8130 Other Professional Svcs 100,000 (100,000) Roof repairs to the Village Park Gazebo 40138209 PW Landscape Maintenance 8130 Other Professional Svcs 20,000 (20,000) Biologist services for conservation easement 40138209 PW Landscape Maintenance 8130 Other Professional Svcs 500,000 (500,000) Landscape renovation and improvements in CFD #1 471 CFD #71M Sierra Crest 8,070 0 0 0 (8,070)
47138202 PW Parks 8130 Other Professional Svcs 8,070 (8,070) Replace playground shade cover at Condor Park 481 CFD #81M 8,130 0 0 0 (8,130)
48138202 PW Parks 8130 Other Professional Svcs 8,130 (8,130) Replace playground shade cover at Gabriella Park Payroll Clean Up from CDBG-CV (30200010)
Various personnel accounts
Payroll Clean up to HOME-ARP Project - Increase
revenues to match HUD allocation
Payroll Clean Up from CDBG Housing Admin
(30200011)
Reduce Expenditures to Match ESG HUD Allocation
Various personnel accounts Payroll Clean Up from HOME-ARP - reduce expenditures to match HUD allocation
Reduce revenues and expenditures to match ESG-CV
HUD Allocation
Various personnel accounts
Various personnel accounts
Various personnel accounts
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2022/2023
601 Capital Reinvestment 10,378,600 102,000 7,056,000 0 (3,220,600) 60110500 CA Econ Development Project 6332 Misc Rents/Leases 65,000 65,000 } 60110500 CA Econ Development Project 6480 Miscellaneous Reimb 37,000 37,000 } 60110500 CA Econ Development Project 8020 Utilities 32,000 (32,000) } 60110500 CA Econ Development Project 8030 Equipment Maintenance 34,500 (34,500) } 60120004 AS Housing & Bus Dev Proj 8130 Other Professional Svcs 6,100 (6,100) Auto Center Monument maintenance activities 60130000 DS Special Projects 8310 Land 1,825,000 (1,825,000) Appropriate additional funding for the purchase of
8470 Nuevo Ave property as approved by CC 2/28/23,
File #21-2026
36000021-601-A ENG PD Fence on Seville Ave. 8013 Equip (Non-Comp) <$5000 50,000 (50,000) } 36000021-601-A ENG PD Fence on Seville Ave. 8130 Other Professional Svcs 2,894 (2,894) } 36000021-601-A ENG PD Fence on Seville Ave. 8011 Advertising 2,231 (2,231) } 36000021-601-A ENG PD Fence on Seville Ave. 8112 Engineering Services 1,440 (1,440) } 36000021-601-A ENG PD Fence on Seville Ave. 8113 Design/Architect Service 55,282 (55,282) } 36000021-601-A ENG PD Fence on Seville Ave. 8118 Environmental Services 50 (50) } 36000021-601-A ENG PD Fence on Seville Ave. 8330 Construction Contracts 358,275 (358,275) } 36000021-601-A ENG PD Fence on Seville Ave. 8331 Construction Contingency 35,828 (35,828) } 60138350 PW Fleet & Facilities C/P 6900 Operating Transfers In 3,150,000 3,150,000 } 26101022-601-A IT Permit System 7113 Overtime (20,000) 20,000 } 26101022-601-A IT Permit System 8130 Other Professional Svcs (3,580,000) 3,580,000 } 36000035-601-A ENG Downtown Parking Structure 8329 Other Construction 5,000,000 (5,000,000) } 60138104 PW Street Maintenance 6900 Operating Transfers In 2,406,000 2,406,000 Xfer from GF #101 to Fund #601 projects 36000020-601-A ENG Jurupa Ave. Landscape Median 8329 Other Construction 2,100,000 (2,100,000) Jurupa Ave. Landscape between Calabash & Hemlock 36000060-601-A ENG Public Arts Building 8329 Other Construction 25,000 (25,000) Public Arts Building concept drawing 36000061-601-A ENG Southridge Pave Rehab (Grid 53) 8329 Other Construction 2,450,000 (2,450,000) Rehabilitate AC pavement in Grid 53 36000062-601-A ENG Spring St Improvement 13,718 (13,718) } 36000062-601-A ENG Spring St Improvement 8329 Other Construction 486,282 (486,282) } 60120105 AS Special Project Admin 6900 Operating Transfers In 1,500,000 1,500,000 } 38300002-601-A PW Center Stage Theater Renovation 8329 Other Construction 1,500,000 (1,500,000) } 602 Capital Improvements 20,000 20,000 0 0 0
60230000 DS Special Projects 6450 Miscellaneous Income 20,000 20,000 } 60230000 DS Special Projects 8030 Equipment Maintenance 20,000 (20,000) } 622 Storm Drain 458,260 0 0 0 (458,260)
36000063-622-A ENG Courtplace 8329 Other Construction 458,260 (458,260) Storm drain & sewer improvements near the Courplace 630 Circulation Mitigation 341,232 0 0 0 (341,232)
36000003-630-A ENG Fontana SRTS Gap Closure 8329 Other Construction 45,912 (45,912) Engineer Estimate, City Furnish Signal Equipment, and employee expenses
36000039-630-A ENG Citrus Ave Widening at SR -210 8329 Other Construction 199,020 (199,020) Swap funding source Fund 246 to Funds 245/630 36003333-630-A ENG Foothill: Hemlock-Almeria Arterial 8329 Other Construction 96,300 (96,300) Addtl funding due to Increased scope of engineering services
Correct Mid-Year budget adjustment, revenues need to
bo posted to the Capital Reinvestment Fund #601
Swap the project funding source from Fund 636 to
Funds 601
Various personnel accounts Reconstruct Spring St. cul-de-sac Xfer from GF #101 for Center Stage project design
changes
Air filters for South Fontana residents
Downtown Parking Structure
Third Quarter Budget Status Report - 2022/2023 City of Fontana June 13, 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason City of Fontana
Recommended Adjustments
FY 2022/2023
632 General Government 120,000 0 0 0 (120,000)
63230001 DS Special Projects 8130 Other Professional Svcs 120,000 (120,000) Public Works Yard gate improvements 636 Police Capital Facilities (506,000) 0 0 0 506,000
36000021-636-A ENG PD Fence on Seville Ave. (506,000) 506,000 Swap funding source from Fund 636 to Fund 601 701 Sewer Maintenance & Operations 1,500,000 0 0 382,880 (1,882,880) 70138114 PW Sewer Maintenance 8790 Operating Transfer Out 382,880 (382,880) Xfer to purchase Vactor combination truck as approved by CC 3/28/23 Item CC-H
70138311 PW Sewer Treatment 8130 Other Professional Svcs 1,500,000 (1,500,000) IEUA Sewer/Wastewater Extra Territorial fee increases 751 Fleet Operations 469,380 0 469,380 0 0
75138306 PW Fleet Replacement 6900 Operating Transfers In 382,880 382,880 Xfer from Fund #701 to purchase Vactor truck 75138306 PW Fleet Replacement 6900 Operating Transfers In 36,500 36,500 Xfer from Fund #225 to replace vehicle (0275R) 75138306 PW Fleet Replacement 6900 Operating Transfers In 50,000 50,000 Xfer from Federal Seizure Fund #223 for vehicles 75138306 PW Fleet Replacement 8319 Vehicles 382,880 (382,880) Purchase Vactor combination truck 75138306 PW Fleet Replacement 8319 Vehicles 36,500 (36,500) Replace commercial vehicle (0275R) 75138306 PW Fleet Replacement 8319 Vehicles 50,000 (50,000) Replace five (5) undercover vehicles Total operating transfers 7,615,280 3,619,380
Various expense accounts