Fiscal Year 22-23 Fourth Quarter Budget Status Report.pdf — Fontana City Council, July 25, 2023

Fou
rth Quarter Budget Status Report
Fi scal Year 2022/2023
*C
ompared to same period prior fiscal year
Quick Look Indicators Fourth Quarter* See Page
Revenues 8
Expenditures 9
Fund Balance 10
City of
FFoonnttaannaa

Page 1 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 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 Liability Claims ....................................................................................................................... 12 American Rescue Plan Act Expenditure Plan............................................................................... 13 Conclusion ............................................................................................................................. 14

Schedules:

General Fund – Fund Balance Reconciliation .............................................................. 15 Fund Balance – Other Funds.................................................................................... 16 Recommended Adjustments – General Fund ............................................................. 22 Recommended Adjustments – Other Funds ............................................................... 23

Page 2 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

Report Objectives

The purpose of the Fourth 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 budget changes to address known budget deficiencies which will materially impact fund balance.

Page 3 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

Summary of Key Points –

General Fun d R evenues. The pe rcent of current budget re ceived as of June 30 , 20 23, is 102.83%; the percent of recommended budget received as of June 30, 2023, is 102.72% (see page 8) . When adjusted for collection anomalies, the percent is 117.67%. The following adjustments are recommended for a net increase of $153,610:

o I
ncrease to Miscellaneous Revenues revenue $153,610

General Fund Expenditures . The percent of current b udget spent as of June 30 , 20 23, is 82.27%; the percent of recommended budget spent as of June 30, 2023, is 84.15% (see page 9). The following adjustments are recommended for a net decrease of $2,931,440:

o O
ffsetting Adjustments increase of $7,580
o New requests decrease of $2,939,020

Transactions in funds, other than the General Fund, reflect budget cleanup.

Page 4 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

Significant Economic Trends

Nationally:

 According to the Bureau of Economic Analysis (BEA), the United States’ economy increased as real GDP rose an average of 2.0 across all 50 states and the District of Columbia . This increase was in 14 of the 23 in dustry groups including agriculture, forestry, fishing, and hunting. Finance and insurance decreased in all 50 states and the District of Columbia.

 The health of the U .S. labor ma rket appears to average as The Burea u of Labor Statistics (BLS) reported that the nation’s unemployment rate for May 2023 rose to 3.7% and the number of unemployed people rose to 6.1 million. Job gains occurred in professional and business services, government, health care, construction, transportation and warehousing, and social assistance.

The State of California:

 According to a report by ABC7, California revenues slowed as inflation soared a nd the stock market struggled this y ear.

Additionally, California is more vulnerable to changes in the e conomy than other states do due most of its revenue from taxes paid by the wealthy. Some have criticized the current California budget plan as being unsustainable.

 California’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 S tatistics and the California Employment Development De partment, as of May 2023 the golden s tate has an unemployment rate of 4.5% or 883 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. At the e nd of June 2023, 876 permits have been issued compared to 830 for the same period last year.

 Fourth quarter 2022/23 sales tax receipts were 2% lower than the same quarter one year ago.


The Local Agency Investment Fund (LAIF) is currently paying 3.26% (daily rate) on City investments as of June 30, 2023, up from 0.75% for the same time last year. The 2-year treasury benchmark rate as of June 30, 2023 is 4.87% up from 2.92% last year.

Page 5 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

Summary of Proposed General Fund Adjustments

Revenues Expenditures
Increase to Miscellaneous Revenues revenue 146,030
146,030
Offsetting adjustments:

Development Services Commercial Cannabis Business Applications 241,103 Planning Commercial Cannabis Business Applications (241,103) Development Services Commercial Cannabis Business Applications 77,550 Building & Safety Commercial Cannabis Business Applications (77,550) Police Department Metal Recycling to Offset Equipment Maintenance & Trainings 7,580 Police Department Metal Recycling to Offset Equipment Maintenance & Trainings 7,580 7,580 7,580
Adjust revenue estimates to reflect Fourth Quarter collections:

Fund Balance
Impact

Page 6 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

Summary of Proposed General Fund Adjustments
(continued)

Revenues Expenditures
New Requests (One-Time)
City Administration Decrease GF to Reflect Fund #302 ARPA Budget (42,960) Human Resources Decrease GF to Reflect Fund #302 ARPA Budget (86,140) Finance Decrease GF to Reflect Fund #302 ARPA Budget (275,630) Development Services Decrease GF to Reflect Fund #302 ARPA Budget (37,830) Building & Safety Decrease GF to Reflect Fund #302 ARPA Budget (197,940) Engineering Decrease GF to Reflect Fund #302 ARPA Budget (180,920) Police Department Decrease GF to Reflect Fund #302 ARPA Budget (2,177,600) Planning Additional legal services funds through June 30, 2023 60,000 (2,939,020)
Net adjustments 153,610 (2,931,440)
Reserves: Unappropriated Fund Balance 3,085,050
153,610 153,610
Fund Balance
Impact

Although b udget adjustments are recommended a cross all City funds, the e mphasis of the Fourth 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 report concentrates on budget trends and issues that impact the delivery of services.

Page 7 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

General Fund Revenues
Revenues continue to be monitored on a monthly basis. A net General Fund revenue increase of $153,610 is recommended as part of the Fourth Quarter Budget Report. See page 22 for details of the revenue adjustments.

Current Percent of Recommended Re commended Percent of
Budget Received Current Fou rth-Quarter Budget Recommended Adopted Before as of Bu dget Budget After Budget
Revenue Source Budget Adjustments 6/30/ 2023 Received Adjustments Adjustments Received Sales Tax $48,206,100 $55,656,480 $58,157,794 104.49% $55,656,480 104.49% Property Tax 32,745,000 33,545,000 36,821,908 109.77% 33,545,000 109.77% Interest and Rentals 3,785,850 4,185,850 3,375,617 80.64% 4,185,850 80.64% Franchises 7,100,000 8,515,270 10,386,576 121.98% 8,515,270 121.98% Business Related 7,062,200 8,066,230 9,236,119 114.50% 8,066,230 114.50% Development Related 10,682,200 14,287,220 11,260,242 78.81% 14,287,220 78.81% Recreation 3,966,690 4,010,490 3,407,413 84.96% 4,010,490 84.96% 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 3,188,242 108.65% 153,610 3,088,160 103.24% Reimbursables 1,543,550 1,849,509 2,101,988 113.65% 1,849,509 113.65% From Other Agencies 4,356,050 4,354,740 4,174,590 95.86% 4,354,740 95.86% Total General Fund $123,360,510 $138,405,339 $1 42,328,624 102.83% $153,610 $138,558,949 102.72%

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. Interest 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 117.67%.

Page 8 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

General Fund Expenditures
General Fund expenditures for Fourth quarter are on track and within budget. Staff recommends a net decrease in appropriations of $2,931,440. See page 22 for details of the expenditure adjustments.

Current Percent of Recommended R e commended Percent of Budget Spent Current Fourth-Quarter Budget Recommended
Adopted Before as of Bu dget Budget After Budget
Department Budget Adjustments 6/30/ 2023 Spent Adjustments Adjustments Spent City Administration $3,889,790 $5,290,757 $4,472, 860 84.54% (42,960.00) $5,247,797 85.23% Human Resources 1,191,030 1,841,423 1,025, 931 55.71% (86,140.00) 1,755,283 58.45% Administrative Services 328,700 594,403 390,606 65.71% 594,403 65.71% Office of the City Clerk 818,490 1,004,278 818,998 81.55% 1,004,278 81.55% Community Services 14,933,760 14,991,379 11,831, 340 78.92% 14,991,379 78.92% Innovation & Technology 3,873,710 4,671,571 3,778, 595 80.88% 4,671,571 80.88% Finance 3,120,890 4,632,849 3,255, 669 70.27% (275,630.00) 4,357,219 74.72% Development Services 812,590 1,280,625 960,897 75.03% 39,720.00 1,320,345 72.78% Building and Safety 2,134,980 3,112,462 2,521, 206 81.00% (275,490.00) 2,836,972 88.87% Planning 2,511,990 3,081,965 2,734, 685 88.73% 60,000.00 3,141,965 87.04% Engineering 3,731,200 5,254,994 3,961, 067 75.38% (180,920.00) 5,074,074 78.06% Public Works 7,386,950 8,924,065 7,212, 124 80.82% 8,924,065 80.82% Police 68,883,630 76,693,206 65,118, 744 84.91% (2,170,020.00) 74,523,186 87.38% Total General Fund $113,617,710 $131,373,976 $108,082, 720 82.27% ($2,931,440) $128,442,536 84.15%

NOTE: The above amounts do not include project funding.

Page 9 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

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

The Fourth 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 ea rthquakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.

The Fourth Quarter Budget Report recommends the following:

• $3,085,050 Increase 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 3,085,050
Total $45,551,498

Page 10 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 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 Fourth Quarter Budget Status Report.

Page 11 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

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. One claim was settled during the Fourth Quarter of Fiscal Year 2022/2023:

Claim Number Description Amount
CIVSB2109638 Discrimination $20,000
$20,000

Page 12 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 2023

American Rescue Plan Act (ARPA) Expenditure Plan
Approved Projects by Federal Use Category Amount Expended Available Public Health & Economic Response 20,417,627 6,040,539 14,377,088 Fontana Forward Grant Program 300,000 189,693 110,307 Homelessness Prevention Resources and Care Center 8,000,000 80,645 7,919,355 Leveraged Project: Support Government Employment 4,950,281 2,749,026 2,201,255 Metrolink Station Security Cameras 60,000 66,410 (6,410) Park Improvements 4,079,892 105,160 3,974,732 Vaccine Bonus 527,454 527,454 (0)
Ventilation Upgrade for City Facilities 2,500,000 2,322,150 177,850 Revenue Loss 10,000,000 209,394 9,790,606
Parking Structure 10,000,000 209,394 9,790,606 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 4,741,252 13,048,748 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 15,800 1,984,200 Network Detection & Response Solution 75,000 - 75,000 Leveraged Project: Accela 3,600,000 2,976,994 623,006 Leveraged Project: Fontana 311 3,150,000 973,489 2,176,511 Septic to Sewer 2,000,000 - 2,000,000 Sewer and Storm Drain Infrastructure Masterplan 375,130 251,779 123,351 Update Master Infrastructure Plans 424,870 210,457 214,413 Premium Pay 1,799,486 1,040,837 758,649
Part-Time Employee Retention 250,000 152,936 97,064 Public Safety Premium Pay 1,549,486 887,901 661,585 Total 50,257,113 12,044,069 38,213,044

CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
ESTIMATED AS OF June 30, 2023

Page 13 of 27 ends

City of Fontana
Fourth Quarter Budget Status Report – 2022/2023 July 25, 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 ex penditures. The r ecommended budget chan ges included in the Fourth 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 s table 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.

Page 14 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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 $138,405,339 $153,610 $138,558,949 Expenditures 97,069,126 101,318,229 100,324,532 111,341,793 113,617,710 131,373,977 (2,931,440) 128,442,537 Revenues over (under) expenditures 18,217,489 13,015,797 27,719,985 21,040,465 9,742,800 7,031,362 3,085,050 10,116,412 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) (26,186,330) 0 (26,186,330) Total other sources & uses (10,428,460) (13,260,159) (17,098,107) (14,240,770) (9,204,800) (14,572,820) 0 (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 (7,541,458) 3,085,050 (4,456,408) 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 $42,842,326 $3,085,050 $45,927,376

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 0 226,483 3,085,050 3,311,533 $24,602,847 $23,395,079 $33,470,966 $33,878,785 $17,211,101 $19,900,416 $3,085,050 $22,985,466 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

Page 15 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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 ($1,382,774) ($3,150,000) $953,356 $0 $953,356 103 Facility Maintenance 222,747 0 7,600,170 (7,806,461) 0 16,456 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 (8,763,730) 0 7,042,686 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 (508) 1,107 110 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 (225,230) 0 453,739 453,739 $37,819,349 $9,429,440 $16,343,380 ($22,577,630) ($3,150,000) $37,864,539 ($508) $37,864,031 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 (3,650,585) (278,150) 4,627,467 4,800,000 9,427,467 224 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) (230,600) 2,346,319 2,346,319 226 Opioid Settlement 0 199,210 0 (199,210) 0 0 0
241 Air Quality Mgmt District 298,518 310,500 0 (404,360) (16,420) 188,238 188,238 242 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 3,782,030 0 (3,778,360) 0 92,348 92,348 246 Measure I Local 2010-2040 4,387,270 5,204,800 0 (9,421,969) (99,900) 70,201 70,201 281 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 0
302 ARPA 2021 4,237,271 0 0 (4,237,271) 0 (0) (0)
303 TDA/Article 3 (6,387) 0 0 6,388 0 1 1
304 ARPA - County 0 0 0 0 0 0 0 0
321 Fed Law Enf Block Grant 58,126 208,330 0 (196,570) 0 69,886 (53,400) 16,486 322 State COPS AB 3229 805,396 600,673 0 (664,964) 0 741,105 741,105 Total Other General Funds
City of Fontana
Unreserved Fund Balance
Budget
FY 2022/2023

Page 16 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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 3,088,687 0 (3,675,543) (91,800) 1,188,880 1,630 1,190,510 363 Home Program 792,884 866,303 0 (765,575) 0 893,612 (1,677) 891,936 365 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) 2,772,000 550,200 (3,330,127) (314,360) (354,088) (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 (5,807,080) (2,089,560) 3,990,144 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

Page 17 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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

Page 18 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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 (113,854) (40,860) 328,572 328,572 472 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 (70,029) (51,530) 90,362 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

Page 19 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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 $75,092,686 $1,113,730 ($78,012,935) ($8,778,120) $69,148,918 $4,746,553 $73,895,471 Debt Service Funds:
580 General Debt Service $2 $1,082,510 $2,946,440 ($4,028,950) $0 $2 $166,450 $166,452 $2 $1,082,510 $2,946,440 ($4,028,950) $0 $2 $166,450 $166,452 Capital Project Funds:
601 Capital Reinvestment $331,652 $5,151,000 $9,456,000 ($12,778,675) ($137,000) $2,022,977 $2,022,977 602 Capital Improvements 8,077,985 99,000 0 (7,816,000) (360,980) 5 31,940 31,945 603 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 (1,111,184) (125,460) 16,906,014 (41,740) 16,864,274 623 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 (2,196,662) (185,130) 27,727,110 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 (120,000) 0 11,678,240 11,678,240 633 Landscape Medians 1,308,032 689,800 0 (1,851,460) (47,840) 98,532 (1,723) 96,809 634 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 0 148,790 (175,870) 3,495,994 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

Page 20 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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 (82,986) 2,815,138 658 CFD #31 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 (1,079,125) 11,161,239 669 CFD #95 Summit @ Rosena II 8,414,612 0 0 0 0 8,414,612 (71,000) 8,343,612 670 CFD #87 El Paseo 1,626,406 0 0 0 0 1,626,406 1,626,406 671 CFD #106 Mountain View 0 0 0 0 0 0 2,175,797 2,175,797 $129,751,977 $24,591,300 $9,456,000 ($34,892,345) ($2,175,000) $126,731,932 $931,163 $127,663,095 Enterprise Funds:
701 Sewer Maintenance & Operations $6,500,751 $23,786,500 $0 ($24,216,404) ($3,218,990) $2,851,857 $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 ($26,572,564) ($4,161,500) $7,762,050 $0 $7,762,050 Internal Service Fund:
751 FLEET OPERATIONS $12,095,672 $8,505,020 $2,475,650 ($12,800,603) $0 $10,275,739 $0 $10,275,739 TOTAL ALL FUNDS $272,246,730 $143,848,656 $32,837,440 ($178,885,027) ($18,264,620) $251,783,180 $5,843,658 $257,626,838 (20,463,550)
$44,450,950 ($44,450,950)Total Transfers Including General Fund Total Capital Project Funds
Total Enterprise Funds

Page 21 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25 , 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason 101 General Fund (2,931,440) 153,610 0 0 3,085,050
Revenue adjustments:
10128000 FN Management Services 6316 Interest - Lease Cell Tower 146,030 146,030 Budget Lease Revenues Offsetting adjustments:
10130103 DS Cannabis Business 8130 Other Professional Svcs 77,550 (77,550) } 10132200 BS Plan Check Services 8130 Other Professional Svcs (77,550) 77,550 } 10130103 DS Cannabis Business 5240 Permit - Misc 241,103 241,103 } 10134100 PL Planning 5240 Permit - Misc (240,700) (240,700) } 10134100 PL Planning 5630 Fee - Microfilming (403) (403) } 10140200 PD Field Services-Admin 6450 Miscellaneous Income 7,580 7,580 } 10140235 PD Shooting Range 8013 Equip (Non-Comp) <$5000 7,580 (7,580) } New requests (one-time):

Various CA Various 7901 Intrafund Transfer-Salaries (42,960) 42,960 } 10115000 HR HR Administration 7901 Intrafund Transfer-Salaries (86,140) 86,140 } Various FN Various 7901 Intrafund Transfer-Salaries (275,630) 275,630 } 10130000 DS Development Svc Admin 7901 Intrafund Transfer-Salaries (37,830) 37,830 } Various BS Various 7901 Intrafund Transfer-Salaries (197,940) 197,940 } 10136004 EN Land Development 7901 Intrafund Transfer-Salaries (180,920) 180,920 } Various PD Various 7901 Intrafund Transfer-Salaries (2,177,600) 2,177,600 } 10134100 PL Planning 8110 Legal Services 60,000 (60,000) Additional legal services funds through June 30, 2023 Decrease GF to Reflect Fund #302 ARPA Budget
Commercial Cannabis Business Applications CBP23-
001 thru CBP23-013
Metal/gun Recycling Revenue To Offset Equipment
Maintenance, Specialized Trainings
City of Fontana
Recommended Adjustments
FY 2022/2023

Page 22 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 2023
Budget Unit Transfers Transfers
Project # Dept Description Account Description Appropriations Revenues In Out FB Impact Reason 102 City Technology 306,070 0 306,070 0 0
26101023-102-A IT Sales Force 311 System 6900 Operating Transfers In 306,070 306,070 } 26101023-102-A IT Sales Force 311 System 8130 Other Professional Svcs 306,070 (306,070) } 108 Supplemental Retirement 508 0 0 0 (508)
10815103 HR Supplemental Retirement 7022 Supplemental Retirement 508 (508) Supplemental Retirement Fee Cleanup 223 Federal Asset Seizure 0 4,800,000 0 0 4,800,000
22340373 PD Federal Seizures 6019 Seizures - Federal 4,800,000 4,800,000 Federal Asset Seizure Revenue To Reflect Actuals 301 Grants (3,125,000) (3,125,000) 0 0 0
38200002-301-A PW Jack Bulik Park 5390 Misc Grant Reimb (1,545,000) (1,545,000) } 38200006-301-B PW Jack Bulik Park 8313 Structures (60,000) 60,000 } 38200006-301-C PW Jack Bulik Park 8313 Structures (41,700) 41,700 } 38200006-301-D PW Jack Bulik Park 8313 Structures (1,043,300) 1,043,300 } 38200006-301-E PW Jack Bulik Park 8313 Structures (400,000) 400,000 } 38200007-301-A PW Veterans Park Improvement 5390 Misc Grant Reimb (530,000) (530,000) } 38200007-301-B PW Veterans Park Improvement 8313 Structures (494,270) 494,270 } 38200007-301-C PW Veterans Park Improvement 8313 Structures (35,730) 35,730 } 38300002-301-A PW Center Stage Theater Renovation 5390 Misc Grant Reimb (300,000) (300,000) } 38300002-301-B PW Center Stage Theater Renovation 8313 Structures (50,000) 50,000 } 38300002-301-C PW Center Stage Theater Renovation 8313 Structures (50,000) 50,000 } 38300002-301-D PW Center Stage Theater Renovation 8313 Structures (200,000) 200,000 } 38300003-301-A PW Cypress-Knopf Facility Improvements 5390 Misc Grant Reimb (750,000) (750,000) } 38300003-301-B PW Cypress-Knopf Facility Improvements 8313 Structures (45,000) 45,000 } 38300003-301-C PW Cypress-Knopf Facility Improvements 8313 Structures (75,000) 75,000 } 38300003-301-D PW Cypress-Knopf Facility Improvements 8313 Structures (125,000) 125,000 } 38300003-301-E PW Cypress-Knopf Facility Improvements 8313 Structures (128,000) 128,000 } 38300003-301-F PW Cypress-Knopf Facility Improvements 8313 Structures (62,000) 62,000 } 38300003-301-G PW Cypress-Knopf Facility Improvements 8313 Structures (135,000) 135,000 } 38300003-301-H PW Cypress-Knopf Facility Improvements 8313 Structures (180,000) 180,000 } City of Fontana
Recommended Adjustments
FY 2022/2023
Fund #601 reimbursement to Fund #636
Xfer County ARPA Funds
from Fund #301 to Fund #304

Page 23 of 27 ends

Page 24 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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 68,310 69,940 0 0 1,630
36220207 AS Emergency Solutions Grant 8220 Risk Liability (1,630) 1,630 Move Risk Budget To Low/Mod (29730200) 30200001-362-A DS CDBG Admin Prog Income 5338 Program Income 69,940 69,940 } 30200001-362-A DS CDBG Admin Prog Income 5338 Program Income (69,940) (69,940) } 30200002-362-C DS CDBG Acq/Rehab/Rental 5328 CDBG Grant Reimbursement (22,443) (22,443) } 30200002-362-C DS CDBG Acq/Rehab/Rental 5338 Program Income 22,443 22,443 } 30200004-362-E DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement (47,497) (47,497) } 30200004-362-E DS Housing Rehab Loan Program 5338 Program Income 47,497 47,497 } 30200003-362-A DS CDBG Project TBD 5328 CDBG Grant Reimbursement 69,940 69,940 } 30200003-362-A DS CDBG Project TBD 8329 Other Construction 69,940 (69,940) } 30200010-362-A DS CDBG-CV Administration 53,200 (53,200) } Payroll Cleanup From Low/Mod, CDBG Admin, ESG Admin, ESG-CV1 , Home Admin
30200010-362-A DS CDBG-CV Administration 8130 Other Professional Svcs (53,200) 53,200 } Decrease EXP To Match CDBG-CV Admin 30200011-362-A DS CDBG Housing Admin (19,900) 19,900 } Payroll Cleanup To CDBG-CV Admin (30200010) 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs 19,900 (19,900) } Increase EXP to Match CDBG Admin Allocation 30200011-362-A DS CDBG Housing Admin (2,800) 2,800 } Payroll Cleanup To HOME-ARP (03020004) 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs 2,800 (2,800) } Increase EXP to Match CDBG Admin Allocation 30200011-362-A DS CDBG Housing Admin 7017 Cafeteria Plan (2,000) 2,000 } Payroll Cleanup To PLHA Admin (30200009) 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs 2,000 (2,000) } Increase EXP to Match CDBG Admin Allocation 30200011-362-A DS CDBG Housing Admin 7020 Worker's Comp (150) 150 } Payroll Cleanup To ESG-CV Project (30200014) 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs 150 (150) } Increase EXP to Match CDBG Admin Allocation 30200011-362-A DS CDBG Housing Admin 7010 Full-Time Employees 20,000 (20,000) } Payroll Cleanup From Low/Mod (29730200) 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs (20,000) 20,000 } Decrease EXP To Match CDBG Admin Allocation 30200012-362-A DS Emergency Solutions Grant 7017 Cafeteria Plan (100) 100 } Payroll Cleanup To HOME Project (30200017) 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs 100 (100) } Increase EXP To Match ESG Admin Allocation 30200012-362-A DS Emergency Solutions Grant 7020 Worker's Comp (150) 150 } Payroll Cleanup To ESG-CV Project (30200014) 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs 150 (150) } Increase EXP To Match ESG Admin Allocation 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs 2,500 (2,500) } Increase EXP To Match ESG Allocation 30200012-362-A DS Emergency Solutions Grant 7017 Cafeteria Plan (2,500) 2,500 } Payroll Cleanup To CDBG-CV Admin (30200010) 30200014-362-A DS ESG-CV1 8,500 (8,500) } Payroll Cleanup From Low/Mod, CDBG Admin, ESG Admin
30200015-362-A DS ESG-CV2 8119 Construction-Non-Capital (8,500) 8,500 } Decrease EXP To Match ESG-CV1/CV2 Allocation 30200014-362-A DS ESG-CV1 7017 Cafeteria Plan (1,000) 1,000 } Payroll Cleanup To CDBG-CV Admin (30200010) 30200015-362-A DS ESG-CV2 8130 Other Professional Svcs 1,000 (1,000) } Increase EXP To Match ESG-CV1/CV2 Allocation Move PI From CDBG Grand Reimbursement To
Program Income
Increase CBDG TBD Budget To Match HUD Allocation
Increase PI To Reflect New Revenue Projections
Various Personnel Accounts
Various Personnel Accounts
Various Personnel Accounts
Various Personnel Accounts

Page 25 of 27 ends

Fourth Quarter Budget Status Report - 2022/2023 City of Fontana July 25, 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
363 Home Program 1,677 0 0 0 (1,677)
03020004-363-A DS HOME-ARP TBD 27,900 (27,900) } Payroll Cleanup From Low/Mod (29730200), HOME Admin (30200017), CDBG Admin (30200011)
03020004-363-A DS HOME-ARP TBD 8310 Land (27,900) 27,900 } Decrease EXP To Match HOME-ARP Allocation 30200006-363-A DS Home Project TBD 5338 Program Income 1,677 1,677 } 30200006-363-A DS Home Project TBD 8130 Other Professional Svcs 1,677 (1,677) } 30200017-363-A DS Home Program 5338 Program Income (1,677) (1,677) } 30200017-363-A DS Home Program 8,100 (8,100) } Payroll Cleanup From Low/Mod (29730200) 30200017-363-A DS Home Program 8130 Other Professional Svcs (8,100) 8,100 } Decrease EXPs to Match HOME Admin 30200017-363-A DS Home Program 7015 PERS Retirement-F/T (4,550) 4,550 } Payroll Cleanup To HOME-ARP Project (03020004) 30200017-363-A DS Home Program 8130 Other Professional Svcs 4,550 (4,550) } Increase EXP To Match HOME Admin Allocation 30200017-363-A DS Home Program 7020 Worker's Comp (200) 200 } Payroll Cleanup To Cdbg-Cv Admin Project (30200010 30200017-363-A DS Home Program 8130 Other Professional Svcs 200 (200) } Increase EXP To Match HOME Allocation 580 General Debt Service 0 166,450 0 0 166,450
58028200 FN General Debt Service 6835 Contribution From FFD 166,450 166,450 Increase LRB21 To Match current budget 601 Capital Reinvestment 1,473,494 0 1,473,494 0 0
26101022-601-A IT Permit System 6900 Operating Transfers In 1,473,494 1,473,494 } 26101022-601-A IT Permit System 8130 Other Professional Svcs 1,473,494 (1,473,494) } 602 Capital Improvements 0 31,940 0 0 31,940
60230000 DS Special Projects 6623 Proceeds - Properties 31,940 31,940 Recognise revenue received from the sale of surplus properties
622 Storm Drain 41,740 0 0 0 (41,740)
36000063-622-A EN Courtplace 8329 Other Construction 41,740 (41,740) Correct Q3 request To Allocate Full $500,000 633 Landscape Improvements 1,723 0 0 0 (1,723)
36000004-633-A EN Sierra Crest Landscape Project 1,723 (1,723) Payroll cleanup Sierra Crest Landscape Project 636 Police Capital Facilities 24,342 0 24,342 0 0
36000021-636-A EN PD Fence on Seville Ave. 6900 Operating Transfers In 24,342 24,342 } 36000021-636-A EN PD Fence on Seville Ave. 8113 Design/Architect Service 22,192 (22,192) } 36000021-636-A EN PD Fence on Seville Ave. 8118 Environmental Services 50 (50) } 36000021-636-A EN PD Fence on Seville Ave. 8130 Other Professional Svcs 2,100 (2,100) } Appropriate Program Income to HOME Project TBD
Various Personnel Accounts
Various Personnel Accounts
Fund #302 reimbursement to Fund #601
Fund #601 reimbursement to Fund #636
Various Personnel Accounts

Page 26 of 27 ends

Page 27 of 27 ends

Fontana City CouncilJuly 25, 2023

Fontana City Council
July 25, 2023