Fontana 2022 ACFR.pdf — Fontana City Council, July 25, 2023 (part 2 of 2)

Road
Traffic Municipal Solid Maintenance Crime
Congestion Traffic Prop Services Waste And Home Prevention Gas Tax Relief Safety 1B Fiscal Impact Mitigation Rehabilitation Program Seizure Assets:

Cash and investments 1,188,009 $ 19,918,992 $ 23,294 $ 134,372 $ 21,673,924 $ 3,372,318 $ 893,450 $ 825,337 $ 64,992 $ Receivables:

Accounts - 1,198 592 - - - - - - Assessments - - - - - - - - - Interest 3,171 43,446 19 306 48,502 6,259 3,569 534,680 116 Loans - - - - - - - 6,737,858 - Allowance for doubtful accounts - - - - - - - - - Leases - - - - - - - - - Deposits - - - - - - - - - Due from other funds - - - - - - - - - Due from other governments 868,525 2,102,386 15,085 - - 1,072,449 730,417 7,853 - Inventories 114,299 - 754,649 - - - - - - Restricted assets:

Cash and investments with fiscal agent - 29,504 - - - - - - - Total Assets 2,174,004 $ 22,095,526 $ 793,639 $ 134,678 $ 21,722,426 $ 4,451,026 $ 1,627,436 $ 8,105,728 $ 65,108 $ Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts payable 77,381 $ 884,745 $ - $ - $ - $ 38,061 $ 355,127 $ 2,903 $ - $ Retentions payable - 78,394 - - - - - - - Due to other funds - 572,235 - - - - - - - Due to other governments - - - - - - - 7,272,538 - Unearned revenue - - - - - - - 10,412 - Advances from other funds - - - - - - - - - Total Liabilities 77,381 1,535,374 - - - 38,061 355,127 7,285,853 - Deferred inflows of resources:

Unavailable revenue - 1,650,010 - - - 1,072,449 - - - Leases - - - - - - - - - Total deferred inflows of resources - 1,650,010 - - - 1,072,449 - - - Fund balances:

Nonspendable 114,299 - 754,649 - - - - - - Restricted 1,982,324 18,910,142 38,990 134,678 21,722,426 3,340,516 1,272,309 819,875 65,108 Assigned - - - - - - - - - Unassigned - - - - - - - - - Total fund balances 2,096,623 18,910,142 793,639 134,678 21,722,426 3,340,516 1,272,309 819,875 65,108 Total liabilities, deferred inflows of
resources and fund balances 2,174,004 $ 22,095,526 $ 793,639 $ 134,678 $ 21,722,426 $ 4,451,026 $ 1,627,436 $ 8,105,728 $ 65,108 $ Special Revenue
98 CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
Due from other funds
Due from other governments
Inventories
Restricted assets:

Cash and investments with fiscal agent
Total Assets
Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total Liabilities
Deferred inflows of resources:

Unavailable revenue
Leases
Total deferred inflows of resources
Fund balances:

Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Schedule 1

Page 2 of 5 ends

Housing and Federal
Community Law AB 3229 Air Quality Down
State Federal Development Enforcement State COPS Office of Management Payment Seizure Seizures Grants TDA Block Grant Block Grant Program Traffic Safety District Assistance 549,610$ 3,153,667 $ 1,276,218 $ - $ 645 $ - $ 868,364 $ 2,411,104 $ 1,267,380 $ 11,291 $ - - - - 676 - - 91,970 - - - - - - - - - - - - 958 9,058 - - - - - 4,982 2,687 - - - - - 1,097,234 - - - - - - - - - - - - - - - - - - - - - - - - - - 10,499 - - - - - 824 - - - - - - - - - - - - - - 841,798 8,977 1,308,734 100,356 - - 70,366 - - - - - - - - - - - - - - - - - - - - - 550,568$ 3,173,224 $ 2,118,016 $ 8,977 $ 2,407,289 $ 100,356 $ 868,364 $ 2,508,880 $ 1,340,433 $ 11,291 $ 1,196$ 111,332 $ 74,966 $ 7,064 $ 167,954 $ 5,862 $ 20,904 $ 8,960 $ 628 $ - $ - - - - - - - - - - - - - 1,913 1,032,316 94,492 - - - - - - - - 1,097,234 - - - - - - - 2,043,051 - 809 - 742,708 - - - - - - - - - - - - - 1,196 111,332 2,118,017 8,977 2,298,313 100,354 763,612 8,960 628 - - - 722,091 8,977 158,332 58,126 - - 70,366 - - - - - - - - - - - - - 722,091 8,977 158,332 58,126 - - 70,366 - - 10,499 - - - - - 824 - - 549,372 3,051,393 66,490 - - - 104,752 2,499,096 1,269,439 11,291 - - - - - - - - - - - - (788,582) (8,977) (49,356) (58,124) - - - - 549,372 3,061,892 (722,092) (8,977) (49,356) (58,124) 104,752 2,499,920 1,269,439 11,291 550,568$ 3,173,224 $ 2,118,016 $ 8,977 $ 2,407,289 $ 100,356 $ 868,364 $ 2,508,880 $ 1,340,433 $ 11,291 $ Special Revenue
99 CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
Due from other funds
Due from other governments
Inventories
Restricted assets:

Cash and investments with fiscal agent
Total Assets
Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total Liabilities
Deferred inflows of resources:

Unavailable revenue
Leases
Total deferred inflows of resources
Fund balances:

Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Schedule 1

Page 3 of 5 ends

Fire Fire Lighting
Community Fontana Housing Permanent Local Protection Protection Landscape District #3 Community Services ASES Community Authority Housing District District Maintenance Hunter's Facilities Reimbursements ELO-P Foundation AB 1486 Allocation CFD Grants Districts Ridge Districts -$ - $ 484,293 $ 3,366,015 $ - $ 4,319,110 $ - $ 5,326,238 $ 33,840 $ 31,726,150 $ - - - - - - - - - 90 - - - - - - - 87,700 (66) 770,890 - - 906 7,675 - 9,770 - 11,795 106 71,215 - - - - - - - - - - - - - - - - - (38,813) (146) (112,306) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,177 1,599,661 201,761 - - - - 66,239 - - 36,275 - - - - - - - - - - - - - - - - - - - - 1,599,661$ 201,761 $ 485,199 $ 3,373,690 $ - $ 4,328,880 $ 66,239 $ 5,386,920 $ 33,734 $ 32,493,491 $ 590,765$ - $ - $ - $ 18,270 $ - $ - $ 861,138 $ - $ 1,007,017 $ - - - - - - - - - - 926,280 201,758 - - 321,498 - 66,239 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,517,045 201,758 - - 339,768 - 66,239 861,138 - 1,007,017 235,913 201,758 - - - - - - - - - - - - - - - - - - 235,913 201,758 - - - - - - - - - - - - - - - - - - - - 485,199 3,373,690 - 4,328,880 - 4,525,782 33,734 31,486,474 - - - - - - - - - - (153,297) (201,755) - - (339,768) - - - - - (153,297) (201,755) 485,199 3,373,690 (339,768) 4,328,880 - 4,525,782 33,734 31,486,474 1,599,661$ 201,761 $ 485,199 $ 3,373,690 $ - $ 4,328,880 $ 66,239 $ 5,386,920 $ 33,734 $ 32,493,491 $ Special Revenue
100

CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
Due from other funds
Due from other governments
Inventories
Restricted assets:

Cash and investments with fiscal agent
Total Assets
Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total Liabilities
Deferred inflows of resources:

Unavailable revenue
Leases
Total deferred inflows of resources
Fund balances:

Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Schedule 1

Page 4 of 5 ends

Debt Service
Upper
San Sevaine Etiwanda Library
General Storm Flood Flood Control Park Landscape Capital Police Capital Debt Service Drain Control Development Development Improvements Improvement Facility Improvements 11,416$ 20,514,988 $ 1,402,853 $ 45,453 $ 18,454,912 $ 5,942,576 $ 1,256,274 $ 3,703,188 $ 14,565,946 $ - - - - - - - - - 3,928 - - - - - - - - 22 41,681 2,275 104 15,243 12,550 2,566 8,185 59,455 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 - - - - - - - - 15,368$ 20,556,669 $ 1,405,128 $ 45,557 $ 18,470,155 $ 5,955,126 $ 1,258,840 $ 3,711,373 $ 14,625,401 $ -$ 8,122 $ 1,473 $ - $ 211,228 $ 54,357 $ 79,000 $ 115,744 $ 463,367 $ - - - - 63,893 - - 13,187 52,688 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,295,000 - - - - - - 1,717,369 - 2,303,122 1,473 - 275,121 54,357 79,000 128,931 2,233,424 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 15,368 - - - - - - - - - 18,253,547 1,403,655 45,557 18,195,034 5,900,769 1,179,840 3,582,442 12,391,977 - - - - - - - - - 15,368 18,253,547 1,403,655 45,557 18,195,034 5,900,769 1,179,840 3,582,442 12,391,977 15,368$ 20,556,669 $ 1,405,128 $ 45,557 $ 18,470,155 $ 5,955,126 $ 1,258,840 $ 3,711,373 $ 14,625,401 $ Capital Projects
101

CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
Due from other funds
Due from other governments
Inventories
Restricted assets:

Cash and investments with fiscal agent
Total Assets
Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total Liabilities
Deferred inflows of resources:

Unavailable revenue
Leases
Total deferred inflows of resources
Fund balances:

Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Schedule 1

Page 5 of 5 ends

Total
General Affordable Fire Fontana Other
Government Underground Fire Housing Protection Housing Governmental Improvement Utilities Assessment Trust District Authority Funds 11,956,296$ 289,773 $ 664,824 $ 4,448,868 $ 4,384,573 $ 1,118,160 $ 191,648,713 $ - - - - - 8,500 103,026 - - - - - - 862,452 25,707 661 1,503 85,318 31,239 134,986 1,180,715 - - - 1,000,000 - 1,855,937 10,691,029 - - - - - - (151,265) - - - - - 6,812,602 6,812,602 - - - - - - 11,323 - - - - - - 1,177 - - - - - - 9,030,882 - - - - - - 868,948 - - - 31,898 22,003,675 - 22,065,079 11,982,003$ 290,434 $ 666,327 $ 5,566,084 $ 26,419,487 $ 9,930,185 $ 243,124,681 $ -$ - $ - $ 19,601 $ 1,512,286 $ 35,162 $ 6,734,613 $ - - - - 98,437 - 306,599 - - - - - - 3,216,731 - - - - - - 8,369,772 - - - - - - 2,796,980 - - - - - - 4,012,369 - - - 19,601 1,610,723 35,162 25,437,064 - - - 76,165 - 137,973 4,392,160 - - - - - 6,663,327 6,663,327 - - - 76,165 - 6,801,300 11,055,487 - - - 1,000,000 - 1,855,937 3,736,208 - - - - - - 100,087,328 11,982,003 290,434 666,327 4,470,318 24,808,764 1,237,786 104,408,453 - - - - - - (1,599,859) 11,982,003 290,434 666,327 5,470,318 24,808,764 3,093,723 206,632,130 11,982,003$ 290,434 $ 666,327 $ 5,566,084 $ 26,419,487 $ 9,930,185 $ 243,124,681 $ Capital Projects
102

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2022
Schedule 2

Page 1 of 5 ends

Road
Traffic Municipal Solid Maintenance Crime
Congestion Traffic Prop Services Waste And Home Prevention Gas Tax Relief Safety 1B Fiscal Impact Mitigation Rehabilitation Program Seizure Revenues:

Taxes - $ - $ - $ - $ - $ - $ - $ - $ - $ Licenses and permits - - - - - - - - - Intergovernmental 5,001,645 4,743,778 - - - - 4,288,133 73,324 33,925 Charges for services - - - - 1,703,627 2,788,261 - - - Fines and forfeitures - - 79,154 - - - - - - Special assessments - - - - - - - - - Investment earnings (37,670) (615,562) (695) (4,185) (674,449) (104,071) (29,391) - (434) Other revenue - - 3,539 - - - - - - Total revenues 4,963,975 4,128,216 81,998 (4,185) 1,029,178 2,684,190 4,258,742 73,324 33,491 Expenditures:

Current:

General government:

City administration - - - - - - - - - Management services - - - - - - - 68,057 - Information technology - - - - - - - - - Human resources - - - - - - - - - Public safety:

Police - - - - - - - - 19,310 Fire - - - - - - - - - Public works 3,468,947 - - - - 2,022,012 4,263,895 - - Community development - - - - - - - - - Community services - - - - - 42,904 - - - Engineering - 4,485,114 49,751 - - - - - - Debt service:

Principal - - - - - - - - - Interest - - - - - - - - - Issuance costs - - - - - - - - - Payment to refunded bond escrow agent - - - - - - - - - Total expenditures 3,468,947 4,485,114 49,751 - - 2,064,916 4,263,895 68,057 19,310 Excess (deficiency) of revenues
over (under) expenditures 1,495,028 (356,898) 32,247 (4,185) 1,029,178 619,274 (5,153) 5,267 14,181 Other Financing Sources (Uses):

Transfers in - - - - - - - - - Transfers out (576,500) (99,900) - - (859,000) (449,100) - - - - - - - - - - - - Premium (discount) on bonds issued - - - - - - - - - Total other financing sources (uses) (576,500) (99,900) - - (859,000) (449,100) - - - Net change in fund balances 918,528 (456,798) 32,247 (4,185) 170,178 170,174 (5,153) 5,267 14,181 Fund Balances:

Beginning of fiscal year, as restated (deficit) 1,178,095 19,366,940 761,392 138,863 21,552,248 3,170,342 1,277,462 814,608 50,927 Net change in fund balances 918,528 (456,798) 32,247 (4,185) 170,178 170,174 (5,153) 5,267 14,181 End of fiscal year (deficit) 2,096,623 $ 18,910,142 $ 793,639 $ 134,678 $ 21,722,426 $ 3,340,516 $ 1,272,309 $ 819,875 $ 65,108 $ Special Revenue
Proceeds of refunding bonds
103

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:

Current:

General government:

City administration
Management services
Information technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Debt service:

Principal
Interest
Issuance costs
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Premium (discount) on bonds issued
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year, as restated (deficit)
Net change in fund balances
End of fiscal year (deficit)
Proceeds of refunding bonds
Schedule 2

Page 2 of 5 ends

Housing and Federal
Community Law AB 3229 Air Quality Down
State Federal Development Enforcement State COPS Office of Management Payment Seizure Seizure Grants TDA Block Grant Block Grant Program Traffic Safety District Assistance -$ - $ - $ - $ - $ - $ - $ 542,130 $ - $ - $ - - - - - - - - - - 192,244 154,318 2,344,331 83,523 4,082,483 185,122 357,817 - 206,124 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (7,461) (99,244) - - 51,146 462 - (74,747) (39,285) - - 19,372 - - - - - - - - 184,783 74,446 2,344,331 83,523 4,133,629 185,584 357,817 467,383 166,839 - - - 153,088 - - - - - - - - - - - 3,611,823 - - - 2,000 - - - - - - - - - - - - - - - - - - - 4,806 - 17,928 1,859,320 614,446 - 279,637 205,697 357,817 87,398 - - - - - - - - - - - - - - 76,870 7,064 - - - - - - - - 89,182 - - - - - - - - - - - - - - - - - - - 640,041 7,860 - - - - 209,607 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 17,928 1,859,320 1,573,627 14,924 3,891,460 205,697 357,817 87,398 216,413 - 166,855 (1,784,874) 770,704 68,599 242,169 (20,113) - 379,985 (49,574) - - - 100,520 - - - - - - - - - - - (91,800) - - - (16,100) - - - - - - - - - - - - - - - - - - - - - - - 100,520 - (91,800) - - - (16,100) - 166,855 (1,784,874) 871,224 68,599 150,369 (20,113) - 379,985 (65,674) - 382,517 4,846,766 (1,593,316) (77,576) (199,725) (38,011) 104,752 2,119,935 1,335,113 11,291 166,855 (1,784,874) 871,224 68,599 150,369 (20,113) - 379,985 (65,674) - 549,372$ 3,061,892 $ (722,092) $ (8,977) $ (49,356) $ (58,124) $ 104,752 $ 2,499,920 $ 1,269,439 $ 11,291 $ Special Revenue
104

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:

Current:

General government:

City administration
Management services
Information technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Debt service:

Principal
Interest
Issuance costs
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Premium (discount) on bonds issued
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year, as restated (deficit)
Net change in fund balances
End of fiscal year (deficit)
Proceeds of refunding bonds
Schedule 2

Page 3 of 5 ends

Fire Fire Lighting
Community Fontana Housing Permanent Local Protection Protection Landscape District #3 Community Services ASES Community Authority Housing District District Maintenance Hunter's Facilities Reimbursements ELO-P Foundation AB 1486 Allocation CFD Grants Districts Ridge Districts -$ - $ - $ - $ - $ - $ - $ 6,689 $ 13 $ 21,249 $ - - - - - 284,426 - - - - 3,786,091 - - - - - 66,239 - - 370,000 - - - - - - - - - 111,639 - - - - - - - - - - - - - - - - - 4,253,582 34,614 14,093,835 - - (15,041) (104,829) - (134,444) - (165,080) (1,083) (986,721) - - 405,000 - - - - - - - 3,786,091 - 389,959 (104,829) - 149,982 66,239 4,095,191 33,544 13,610,002 - - 42,868 - 177,850 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 260,213 64,875 - - - - - - - - - - 5,869,209 34,609 9,979,400 - - - - - - - - - - 3,193,997 184,546 - - - - - - - - - - - - - - 1,364 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,193,997 184,546 42,868 - 177,850 260,213 66,239 5,869,209 34,609 9,979,400 592,094 (184,546) 347,091 (104,829) (177,850) (110,231) - (1,774,018) (1,065) 3,630,602 - - - - - - - 594,090 - 445,440 (386,915) (17,209) - - - (900) - (547,400) (2,800) (5,491,100) - - - - - - - - - - - - - - - - - - - - (386,915) (17,209) - - - (900) - 46,690 (2,800) (5,045,660) 205,179 (201,755) 347,091 (104,829) (177,850) (111,131) - (1,727,328) (3,865) (1,415,058) (358,476) - 138,108 3,478,519 (161,918) 4,440,011 - 6,253,110 37,599 32,901,532 205,179 (201,755) 347,091 (104,829) (177,850) (111,131) - (1,727,328) (3,865) (1,415,058) (153,297)$ (201,755) $ 485,199 $ 3,373,690 $ (339,768) $ 4,328,880 $ - $ 4,525,782 $ 33,734 $ 31,486,474 $ Special Revenue
105

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:

Current:

General government:

City administration
Management services
Information technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Debt service:

Principal
Interest
Issuance costs
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Premium (discount) on bonds issued
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year, as restated (deficit)
Net change in fund balances
End of fiscal year (deficit)
Proceeds of refunding bonds
Schedule 2

Page 4 of 5 ends

Debt Service
Upper
San Sevaine Etiwanda Library
General Storm Flood Flood Control Park Landscape Capital Police Capital Debt Service Drain Control Development Development Improvements Improvement Facility Improvements -$ - $ - $ - $ - $ - $ - $ - $ - $ - 4,373,222 977,357 - 2,299,536 - 285,160 640,651 - 39,894 - - - - - - - - - - - - - 658,150 - - - - - - - - - - - - 7,856 - - - - - - - - (339) (634,878) (42,875) (1,416) (553,613) (184,480) (38,944) (115,173) (475,361) - - - - - - - - 5,908,518 47,411 3,738,344 934,482 (1,416) 1,745,923 473,670 246,216 525,478 5,433,157 - - - - - - - - - 2,970 - - - - - - - - - 3,208 - - - - - - - - - - - - - - - - - - - - - - - 521,396 - - - - - - - - - - - - - - 212,631 - 87,070 - 148,254 - - - - - - - - - - - - - - - - - - - 1,201,672 96,862 - 1,239,587 108,393 - - 4,266,323 1,300,000 - - - - - - - - 1,607,799 - - - - - - - - - - - - - - - - - 5,089,012 - - - - - - - - 7,999,781 1,204,880 96,862 - 1,452,218 108,393 87,070 521,396 4,414,577 (7,952,370) 2,533,464 837,620 (1,416) 293,705 365,277 159,146 4,082 1,018,580 2,781,001 - - - 13,000,000 - - - - - (123,000) (13,400) - (219,300) (46,900) - (4,600) (13,675,900) 644,467 - - - - - - - - 3,920,250 - - - - - - - - 7,345,718 (123,000) (13,400) - 12,780,700 (46,900) - (4,600) (13,675,900) (606,652) 2,410,464 824,220 (1,416) 13,074,405 318,377 159,146 (518) (12,657,320) 622,020 15,843,083 579,435 46,973 5,120,629 5,582,392 1,020,694 3,582,960 25,049,297 (606,652) 2,410,464 824,220 (1,416) 13,074,405 318,377 159,146 (518) (12,657,320) 15,368$ 18,253,547 $ 1,403,655 $ 45,557 $ 18,195,034 $ 5,900,769 $ 1,179,840 $ 3,582,442 $ 12,391,977 $ Capital Projects
106

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:

Current:

General government:

City administration
Management services
Information technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Debt service:

Principal
Interest
Issuance costs
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Premium (discount) on bonds issued
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year, as restated (deficit)
Net change in fund balances
End of fiscal year (deficit)
Proceeds of refunding bonds
Schedule 2

Page 5 of 5 ends

Total
General Affordable Fire Fontana Other
Government Underground Fire Housing Protection Housing Governmental Improvement Utilities Assessment Trust District Authority Funds -$ - $ - $ - $ - $ - $ 570,081 $ - - 340,822 1,437,307 - - 10,638,481 - - - - - - 26,008,991 1,025,717 - - - - - 6,287,394 - - - - - - 79,154 - - - - - - 18,389,887 (371,240) (9,025) (20,713) (137,525) (154,100) 7,391 (5,775,075) - - - 60,057 - 174,371 6,570,857 654,477 (9,025) 320,109 1,359,839 (154,100) 181,762 62,769,770 - - - - - - 373,806 - - - - - 418,340 4,103,190 - - - - - - 3,208 - - - - - - 4,806 - - - - - - 3,962,949 - - - - 1,408,331 - 1,733,419 - - - 1,546,090 - - 27,716,051 - - - - - - 89,182 - - - - - - 3,421,447 - - - - 2,484,031 - 14,790,605 - - - - - - 1,300,000 - - - - - - 1,607,799 - - - - 477,600 - 477,600 - - - - - - 5,089,012 - - - 1,546,090 4,369,962 418,340 64,673,074 654,477 (9,025) 320,109 (186,251) (4,524,062) (236,578) (1,903,304) - - - - 1,501,000 - 18,422,051 - - (291,749) - (10,532,900) (100,200) (33,546,673) - - - - 22,480,533 - 23,125,000 - - - - - - 3,920,250 - - (291,749) - 13,448,633 (100,200) 11,920,628 654,477 (9,025) 28,360 (186,251) 8,924,571 (336,778) 10,017,324 11,327,526 299,459 637,967 5,656,569 15,884,193 3,430,501 196,614,806 654,477 (9,025) 28,360 (186,251) 8,924,571 (336,778) 10,017,324 11,982,003$ 290,434 $ 666,327 $ 5,470,318 $ 24,808,764 $ 3,093,723 $ 206,632,130 $ Capital Projects
107

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Schedule 3

Page 1 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) Revenues:

Taxes - $ - $ - $ - $ - $ - $ - $ - $ Licenses and permits - - - - - - - - Intergovernmental 4,899,550 4,899,550 5,001,645 102,095 3,686,630 22,409,538 4,743,778 (17,665,760) Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Special assessments - - - - - - - - Investment earnings 2,650 2,650 (37,670) (40,320) 159,000 159,000 (615,562) (774,562) Contribution from property owners - - - - - - - - Other revenue - - - - - - - - Total revenues 4,902,200 4,902,200 4,963,975 61,775 3,845,630 22,568,538 4,128,216 (18,440,322) Expenditures:

Current:

General government:

City administration - - - - - - - - Management services - - - - - - - - Information Technology - - - - - - - - Human resources - - - - - - - - Public safety:

Police - - - - - - - - Fire - - - - - - - - Public works 3,730,430 3,767,925 3,468,947 298,978 - - - - Community development - - - - - - - - Community services - - - - - - - - Engineering - - - - 2,565,110 38,147,413 4,485,114 33,662,299 Capital outlay - - - - - - - - Debt service:

Principal - - - - - - - - Interest - - - - - - - - Payment to refunded bond escrow agent - - - - - - - - Total expenditures 3,730,430 3,767,925 3,468,947 298,978 2,565,110 38,147,413 4,485,114 33,662,299 Excess (deficiency) of revenues
over (under) expenditures 1,171,770 1,134,275 1,495,028 360,753 1,280,520 (15,578,875) (356,898) 15,221,977 Other Financing Sources (Uses):

Transfers in - - - - - - - - Transfers out (576,500) (576,500) (576,500) - (99,900) (99,900) (99,900) - Bond proceeds - - - - - - - - - - - - - - - - Premium (discount) on bonds issued - - - - - - - - Total other financing sources (uses) (576,500) (576,500) (576,500) - (99,900) (99,900) (99,900) - Net change in fund balances 595,270 557,775 918,528 360,753 1,180,620 (15,678,775) (456,798) 15,221,977 Fund balances - beginning 1,178,095 1,178,095 1,178,095 - 19,366,940 19,366,940 19,366,940 - Fund balances - ending 1,773,365 $ 1,735,870 $ 2,096,623 $ 360,753 $ 20,547,560 $ 3,688,165 $ 18,910,142 $ 15,221,977 $ Proceeds of refunding bonds
Special Revenue
Gas Tax Traffic Congestion Relief
108

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Bond proceeds
Premium (discount) on bonds issued
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Proceeds of refunding bonds
Schedule 3

Page 2 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - - - - - - - - - 30,000 46,000 79,154 33,154 - - - - - - - - - - - - 750 750 (695) (1,445) 1,200 1,200 (4,185) (5,385) - - - - - - - - 1,500 1,500 3,539 2,039 - - - - 32,250 48,250 81,998 33,748 1,200 1,200 (4,185) (5,385) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 59,520 62,648 49,751 12,897 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 59,520 62,648 49,751 12,897 - - - - (27,270) (14,398) 32,247 46,645 1,200 1,200 (4,185) (5,385) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (27,270) (14,398) 32,247 46,645 1,200 1,200 (4,185) (5,385) 761,392 761,392 761,392 - 138,863 138,863 138,863 - 734,122 $ 746,994 $ 793,639 $ 46,645 $ 140,063 $ 140,063 $ 134,678 $ (5,385)$ Traffic Safety Prop 1B
Special Revenue
109

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 3 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - 1,183,500 1,183,500 1,703,627 520,127 3,000,000 3,000,000 2,788,261 (211,739) - - - - - - - - - - - - - - - - 169,000 169,000 (674,449) (843,449) 29,400 29,400 (104,071) (133,471) - - - - - - - - - - - - - - - - 1,352,500 1,352,500 1,029,178 (323,322) 3,029,400 3,029,400 2,684,190 (345,210) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,550,330 3,928,129 2,022,012 1,906,117 - - - - - - - - - - - - 46,480 46,480 42,904 3,576 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,596,810 3,974,609 2,064,916 1,909,693 1,352,500 1,352,500 1,029,178 (323,322) 432,590 (945,209) 619,274 1,564,483 - - - - - - - - (859,000) (859,000) (859,000) - (449,100) (449,100) (449,100) - - - - - - - - - - - - - - - - - - - - - - - - - (859,000) (859,000) (859,000) - (449,100) (449,100) (449,100) - 493,500 493,500 170,178 (323,322) (16,510) (1,394,309) 170,174 1,564,483 21,552,248 21,552,248 21,552,248 - 3,170,342 3,170,342 3,170,342 - 22,045,748 $ 22,045,748 $ 21,722,426 $ (323,322)$ 3,153,832 $ 1,776,033 $ 3,340,516 $ 1,564,483 $ Municipal Services Fiscal Impact
Special Revenue
Solid Waste Mitigation
110

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 4 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 4,145,000 4,075,170 4,288,133 212,963 796,660 4,941,189 73,324 (4,867,865) - - - - - - - - - - - - - - - - - - - - - - - - 10,800 10,800 (29,391) (40,191) - - - - - - - - - - - - - - - - - - - - 4,155,800 4,085,970 4,258,742 172,772 796,660 4,941,189 73,324 (4,867,865) - - - - 654,000 4,796,564 - 4,796,564 - - - - 136,900 67,500 68,057 (557) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,145,000 5,291,943 4,263,895 1,028,048 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,145,000 5,291,943 4,263,895 1,028,048 790,900 4,864,064 68,057 4,796,007 10,800 (1,205,973) (5,153) 1,200,820 5,760 77,125 5,267 (71,858) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10,800 (1,205,973) (5,153) 1,200,820 5,760 77,125 5,267 (71,858) 1,277,462 1,277,462 1,277,462 - 814,608 814,608 814,608 - 1,288,262 $ 71,489 $ 1,272,309 $ 1,200,820 $ 820,368 $ 891,733 $ 819,875 $ (71,858)$ Home ProgramRoad Maintenance and Rehabilitation
Special Revenue
111

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 5 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 7,500 7,500 33,925 26,425 70,000 70,000 192,244 122,244 - - - - - - - - - - - - - - - - - - - - - - - - 1,000 1,000 (434) (1,434) 5,600 5,600 (7,461) (13,061) - - - - - - - - - - - - - - - - 8,500 8,500 33,491 24,991 75,600 75,600 184,783 109,183 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 34,600 37,269 19,310 17,959 52,790 52,790 17,928 34,862 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 34,600 37,269 19,310 17,959 52,790 52,790 17,928 34,862 (26,100) (28,769) 14,181 42,950 22,810 22,810 166,855 144,045 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (26,100) (28,769) 14,181 42,950 22,810 22,810 166,855 144,045 50,927 50,927 50,927 - 382,517 382,517 382,517 - 24,827 $ 22,158 $ 65,108 $ 42,950 $ 405,327 $ 405,327 $ 549,372 $ 144,045 $ Crime Prevention Seizure
Special Revenue
State Seizures
112

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 6 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 1,500,000 1,500,000 154,318 (1,345,682) 475,360 13,939,850 2,344,331 (11,595,519) - - - - - - - - - - - - - - - - - - - - - - - - 55,000 55,000 (99,244) (154,244) - - - - - - - - - - - - 19,900 19,900 19,372 (528) - 948,647 - (948,647) 1,574,900 1,574,900 74,446 (1,500,454) 475,360 14,888,497 2,344,331 (12,544,166) - - - - - 210,551 153,088 57,463 - - - - - - - - - - - - - - - - - - - - - - - - 2,099,290 3,146,040 1,859,320 1,286,720 275,520 878,466 614,446 264,020 - - - - - - - - - - - - 75,360 147,475 76,870 70,605 - - - - - 1,022,135 89,182 932,953 - - - - - 330,962 - 330,962 - - - - - 7,474,316 640,041 6,834,275 - - - - - - - - - - - - - 3,226,608 - 3,226,608 - - - - - - - - - - - - - - - - 2,099,290 3,146,040 1,859,320 1,286,720 350,880 13,290,513 1,573,627 11,716,886 (524,390) (1,571,140) (1,784,874) (213,734) 124,480 1,597,984 770,704 (827,280) - - - - 100,520 100,520 100,520 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100,520 100,520 100,520 - (524,390) (1,571,140) (1,784,874) (213,734) 225,000 1,698,504 871,224 (827,280) 4,846,766 4,846,766 4,846,766 - (1,593,316) (1,593,316) (1,593,316) - 4,322,376 $ 3,275,626 $ 3,061,892 $ (213,734)$ (1,368,316)$ 105,188 $ (722,092)$ (827,280)$ Special Revenue
Federal Seizures Grants
113

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 7 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 2,329,030 9,468,455 4,082,483 (5,385,972) 208,330 297,118 185,122 (111,996) - - - - - - - - - - - - - - - - - - - - - - - - - - 51,146 51,146 - - 462 462 - - - - - - - - - - - - - - - - 2,329,030 9,468,455 4,133,629 (5,334,826) 208,330 297,118 185,584 (111,534) - - - - - - - - 2,052,200 7,870,454 3,611,823 4,258,631 - - - - - - - - - - - - - - - - - - - - 267,770 272,407 279,637 (7,230) 208,330 259,569 205,697 53,872 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,319,970 8,142,861 3,891,460 4,251,401 208,330 259,569 205,697 53,872 9,060 1,325,594 242,169 (1,083,425) - 37,549 (20,113) (57,662) - - - - - - - - (91,800) (91,800) (91,800) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (91,800) (91,800) (91,800) - - - - - (82,740) 1,233,794 150,369 (1,083,425) - 37,549 (20,113) (57,662) (199,725) (199,725) (199,725) - (38,011) (38,011) (38,011) - (282,465)$ 1,034,069 $ (49,356)$ (1,083,425)$ (38,011)$ (462)$ (58,124)$ (57,662)$ Special Revenue
Federal Law Enforcement Block GrantHousing and Community Development Block Grant 114

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 8 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ 360,000 $ 360,000 $ 542,130 $ 182,130 $ - - - - - - - - 380,000 393,292 357,817 (35,475) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 14,500 14,500 (74,747) (89,247) - - - - - - - - - - - - - - - - 380,000 393,292 357,817 (35,475) 374,500 374,500 467,383 92,883 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
404,430 485,533 357,817 127,716 199,500 304,193 87,398 216,795 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 404,430 485,533 357,817 127,716 199,500 304,193 87,398 216,795 (24,430) (92,241) - 92,241 175,000 70,307 379,985 309,678 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (24,430) (92,241) - 92,241 175,000 70,307 379,985 309,678 104,752 104,752 104,752 - 2,119,935 2,119,935 2,119,935 - 80,322 $ 12,511 $ 104,752 $ 92,241 $ 2,294,935 $ 2,190,242 $ 2,499,920 $ 309,678 $ Special Revenue
Office of Traffic SafetyAB 3229 State COPS Program
115

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 9 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 300,000 300,000 206,124 (93,876) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10,500 10,500 (39,285) (49,785) - - - - - - - - - - - - - - - - - - - - 310,500 310,500 166,839 (143,661) - - - - - - - - - - - - - 11,000 2,000 9,000 - - - - - - - - - - - - 16,000 16,000 4,806 11,194 - - - - - - - - - - - - - - - - - - - - - 160,502 - 160,502 - - - - - - - - - - - - - - - - - - - - - 1,029,385 209,607 819,778 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 16,000 1,216,887 216,413 1,000,474 - - - - 294,500 (906,387) (49,574) 856,813 - - - - - - - - - - - - (16,100) (16,100) (16,100) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (16,100) (16,100) (16,100) - - - - - 278,400 (922,487) (65,674) 856,813 - - - - 1,335,113 1,335,113 1,335,113 - 11,291 11,291 11,291 - 1,613,513 $ 412,626 $ 1,269,439 $ 856,813 $ 11,291 $ 11,291 $ 11,291 $ - $ Air Quality Management District
Special Revenue
Down Payment Assistance
116

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 10 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 3,854,890 5,693,458 3,786,091 (1,907,367) - 4,495,120 - (4,495,120) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,854,890 5,693,458 3,786,091 (1,907,367) - 4,495,120 - (4,495,120) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,531,790 5,370,358 3,193,997 2,176,361 - 4,495,120 184,546 4,310,574 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,531,790 5,370,358 3,193,997 2,176,361 - 4,495,120 184,546 4,310,574 323,100 323,100 592,094 268,994 - - (184,546) (184,546) - - - - - - - - (323,100) (323,100) (386,915) (63,815) - - (17,209) (17,209) - - - - - - - - - - - - - - - - - - - - - - - - (323,100) (323,100) (386,915) (63,815) - - (17,209) (17,209) - - 205,179 205,179 - - (201,755) (201,755) (358,476) (358,476) (358,476) - - - - - (358,476)$ (358,476)$ (153,297)$ 205,179 $ - $ - $ (201,755)$ (201,755)$ Community Services Reimbursements ASES ELO-P
Special Revenue
117

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 11 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,200 1,200 (15,041) (16,241) - - (104,829) (104,829) - - - - - - - - - 295,000 405,000 110,000 - - - - 1,200 296,200 389,959 93,759 - - (104,829) (104,829) 500 43,250 42,868 382 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500 43,250 42,868 382 - - - - 700 252,950 347,091 94,141 - - (104,829) (104,829) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 700 252,950 347,091 94,141 - - (104,829) (104,829) 138,108 138,108 138,108 - 3,478,519 3,478,519 3,478,519 - 138,808 $ 391,058 $ 485,199 $ 94,141 $ 3,478,519 $ 3,478,519 $ 3,373,690 $ (104,829)$ Special Revenue
Fontana Community Foundation Housing Authority AB 1486
118

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 12 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - 285,000 285,000 284,426 (574) 195,000 2,388,353 - (2,388,353) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35,000 35,000 (134,444) (169,444) - - - - - - - - - - - - - - - - 195,000 2,388,353 - (2,388,353) 320,000 320,000 149,982 (170,018) 195,000 243,985 177,850 66,135 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 255,000 524,347 260,213 264,134 - - - - - - - - - - - - - - - - - 18,463 - 18,463 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 195,000 262,448 177,850 84,598 255,000 524,347 260,213 264,134 - 2,125,905 (177,850) (2,303,755) 65,000 (204,347) (110,231) 94,116 - - - - - - - - - - - - (900) (900) (900) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (900) (900) (900) - - 2,125,905 (177,850) (2,303,755) 64,100 (205,247) (111,131) 94,116 (161,918) (161,918) (161,918) - 4,440,011 4,440,011 4,440,011 - (161,918)$ 1,963,987 $ (339,768)$ (2,303,755)$ 4,504,111 $ 4,234,764 $ 4,328,880 $ 94,116 $ Special Revenue
Fire Protection District CFDPermanent Local Housing Allocation 119

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 13 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ 3,250 $ 3,250 $ 6,689 $ 3,439 $ - - - - - - - - - - 66,239 66,239 - - - - - - - - - - - - - - - - - - - - - - - - 4,199,100 4,199,100 4,253,582 54,482 - - - - 57,400 57,400 (165,080) (222,480) - - - - - - - - - - - - - - - - - - 66,239 66,239 4,259,750 4,259,750 4,095,191 (164,559) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 64,875 (64,875) - - - - - - - - 4,719,140 6,193,649 5,869,209 324,440 - - - - - - - - - - - - - 2,200 - 2,200 - - 1,364 (1,364) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 66,239 (66,239) 4,719,140 6,195,849 5,869,209 326,640 - - - - (459,390) (1,936,099) (1,774,018) 162,081 - - - - 628,390 950,390 594,090 (356,300) - - - - (547,400) (547,400) (547,400) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 80,990 402,990 46,690 (356,300) - - - - (378,400) (1,533,109) (1,727,328) (194,219) - - - - 6,253,110 6,253,110 6,253,110 - - $ - $ - $ - $ 5,874,710 $ 4,720,001 $ 4,525,782 $ (194,219)$ Special Revenue
Fire Protection District Grants Landscape Maintenance Districts 120

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 14 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) 50 $ 50 $ 13 $ (37)$ 15,200 $ 15,200 $ 21,249 $ 6,049 $ - - - - - - - - - - - - - 370,000 370,000 - - - - - - - 111,639 111,639 - - - - - - - - 34,000 34,000 34,614 614 13,715,450 13,936,660 14,093,835 157,175 300 300 (1,083) (1,383) 273,700 273,700 (986,721) (1,260,421) - - - - - - - - - - - - - - - - 34,350 34,350 33,544 (806) 14,004,350 14,595,560 13,610,002 (985,558) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 32,000 34,610 34,609 1 9,931,550 11,487,920 9,979,400 1,508,520 - - - - - - - - - - - - 14,550 17,470 - 17,470 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 32,000 34,610 34,609 1 9,946,100 11,505,390 9,979,400 1,525,990 2,350 (260) (1,065) (805) 4,058,250 3,090,170 3,630,602 540,432 - - - - 445,440 445,440 445,440 - (2,800) (2,800) (2,800) - (4,841,300) (4,841,300) (5,491,100) (649,800) - - - - - - - - - - - - - - - - - - - - - - - - (2,800) (2,800) (2,800) - (4,395,860) (4,395,860) (5,045,660) (649,800) (450) (3,060) (3,865) (805) (337,610) (1,305,690) (1,415,058) (109,368) 37,599 37,599 37,599 - 32,901,532 32,901,532 32,901,532 - 37,149 $ 34,539 $ 33,734 $ (805)$ 32,563,922 $ 31,595,842 $ 31,486,474 $ (109,368)$ Lighting District #3 Hunter's Ridge Community Facilities Districts Special Revenue
121

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Information Technology
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 15 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 189,300 189,300 39,894 (149,406) - - - - - - - - - - - - - - - - - - - - 7,800 7,800 7,856 56 - - - - - - (339) (339) 37,000 37,000 (311,993) (348,993) - - - - - - 61,820 61,820 - - - - - - - - 197,100 197,100 47,411 (149,689) 37,000 37,000 (250,173) (287,173) - - - - - - - - 20,000 20,000 2,970 17,030 - 50 381 (331) - - - - 4,154,336 4,555,364 (401,028) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,300,000 8,183,410 6,018,724 2,164,686 - - - - - - - - - - - - - - - - - - - - - 418,747 1,400 417,347 - - - - - - - - 1,300,000 6,389,012 1,300,000 5,089,012 - - - - 1,816,720 1,816,720 1,607,799 208,921 - - - - - - 5,089,012 (5,089,012) - - - - 3,136,720 8,225,732 7,999,781 225,951 2,300,000 12,756,543 10,575,869 2,180,674 (2,939,620) (8,028,632) (7,952,370) 76,262 (2,263,000) (12,719,543) (10,826,042) 1,893,501 2,947,040 2,947,040 2,781,001 166,039 2,300,000 6,200,000 6,201,797 1,797 - - - - (137,000) (137,000) (283,529) (146,529) - - - - - - - - - 644,467 644,467 - - - - - - 3,920,251 3,920,250 (1) - - - - 2,947,040 7,511,758 7,345,718 166,038 2,163,000 6,063,000 6,075,212 12,212 7,420 (516,874) (606,652) 242,300 (100,000) (6,656,543) (4,750,830) 1,905,713 622,020 622,020 622,020 - 19,894,892 19,894,892 19,894,892 - 629,440 $ 105,146 $ 15,368 $ 242,300 $ 19,794,892 $ 13,238,349 $ 15,144,062 $ 1,905,713 $ Capital Reinvestment
Capital Projects
General Debt Service
Debt Service
122

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Schedule 3

Page 16 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) Revenues:

Taxes - $ - $ - $ - $ - $ - $ - $ - $ Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Special assessments - - - - - - - - Investment earnings 79,000 79,000 (475,361) (554,361) 180,000 180,000 (240,539) (420,539) Contribution from property owners - - - - - - - - Other revenue - 3,050,656 5,908,518 2,857,862 - - - - Total revenues 79,000 3,129,656 5,433,157 2,303,501 180,000 180,000 (240,539) (420,539) Expenditures:

Current:

General government:

City administration - - - - - - - - Management services - - - - - - - - Technology services - - - - - - - - Human resources - - - - - - - - Public safety:

Police - - - - - - - - Fire - - - - - - - - Public works 500,000 606,627 148,256 458,371 - 1,728,413 1,595,098 133,315 Community development - - - - - - - - Community services - 14,154 - 14,154 - - - - Engineering 2,067,420 11,832,353 4,266,323 7,566,030 - 530,800 - 530,800 Capital outlay - - - - - - - - Debt service:

Principal - - - - - - - - Interest - - - - - - - - Payment to refunded bond escrow agent - - - - - - - - Total expenditures 2,567,420 12,453,134 4,414,579 8,038,555 - 2,259,213 1,595,098 664,115 Excess (deficiency) of revenues
over (under) expenditures (2,488,420) (9,323,478) 1,018,578 10,342,056 180,000 (2,079,213) (1,835,637) 243,576 Other Financing Sources (Uses):

Transfers in - - - - - - - - Transfers out (353,900) (675,900) (13,675,900) (13,000,000) (453,400) (453,400) (453,400) - Bond proceeds - - - - - - - - Bond proceeds on refunding - - - - - - - - Premium on refunding bonds issued - - - - - - - - Total other financing sources (uses) (353,900) (675,900) (13,675,900) (13,000,000) (453,400) (453,400) (453,400) - Net change in fund balances (2,842,320) (9,999,378) (12,657,322) (2,657,944) (273,400) (2,532,613) (2,289,037) 243,576 Fund balances - beginning 25,049,297 25,049,297 25,049,297 - 44,960,536 44,960,536 44,960,536 - Fund balances - ending 22,206,977 $ 15,049,919 $ 12,391,975 $ (2,657,944)$ 44,687,136 $ 42,427,923 $ 42,671,499 $ 243,576 $ Future Capital ProjectsCapital Improvements
Capital Projects
123

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Bond proceeds
Bond proceeds on refunding
Premium on refunding bonds issued
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

Page 17 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ 2,500,000 4,350,000 - (4,350,000) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120,000 120,000 (526,718) (646,718) 100 100 35,425 35,325 - - - - - - - - - - - - - 62,556 - (62,556) 2,620,000 4,470,000 (526,718) (4,996,718) 100 62,656 35,425 (27,231) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,075,000 12,075,000 - 12,075,000 - 899,056 4,634,322 (3,735,266) - - - - - - - - - - - - - - - - - - - - 4,584,010 20,712,856 17,868,715 2,844,141 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,075,000 12,075,000 - 12,075,000 4,584,010 21,611,912 22,503,037 (891,125) (9,455,000) (7,605,000) (526,718) (7,078,282) (4,583,910) (21,549,256) (22,467,612) 863,894 - - 2,628 2,628 - - - - (120,000) (120,000) (260,815) (140,815) - - - - - - - - - 30,728,576 21,704,957 (9,023,619) - - - - - (21,959,379) - 21,959,379 - - - - - 4,527,108 - (4,527,108) (120,000) (120,000) (258,187) (138,187) - 8,769,197 21,704,957 12,935,760 (9,575,000) (7,725,000) (784,905) (6,940,095) (4,583,910) (12,780,059) (762,655) 13,799,654 1,148,122 1,148,122 1,148,122 - 31,019,752 31,019,752 31,019,752 - (8,426,878)$ (6,576,878)$ 363,217 $ (6,940,095)$ 26,435,842 $ 18,239,693 $ 30,257,097 $ 13,799,654 $ Sewer Expansion Community Facilities Districts
Capital Projects
124

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 18 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - 2,847,000 2,847,000 4,373,222 1,526,222 67,000 485,860 612,115 126,255 - - - - 4,905,000 7,312,420 9,443,829 2,131,409 - - - - - - - - - - - - - - - - - - - - 219,000 219,000 (1,309,715) (1,528,715) 144,000 144,000 (634,878) (778,878) - - - - - - - - - - - - - - - - 5,191,000 8,017,280 8,746,229 728,949 2,991,000 2,991,000 3,738,344 747,344 - - - - - - - - - - - - - - - - - - - - - 62 3,207 (3,145) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,620 16,957,910 817,447 16,140,463 118,660 7,387,211 1,201,672 6,185,539 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,620 16,957,910 817,447 16,140,463 118,660 7,387,273 1,204,879 6,182,394 5,178,380 (8,940,630) 7,928,782 16,869,412 2,872,340 (4,396,273) 2,533,465 6,929,738 - - - - - - - - - (181,500) (181,500) - (123,000) (123,000) (123,000) - - - - - - - - - - - - - - - - - - - - - - - - - - (181,500) (181,500) - (123,000) (123,000) (123,000) - 5,178,380 (9,122,130) 7,747,282 16,869,412 2,749,340 (4,519,273) 2,410,465 6,929,738 7,696,915 7,696,915 7,696,915 - 15,843,080 15,843,080 15,843,080 - 12,875,295 $ (1,425,215)$ 15,444,197 $ 16,869,412 $ 18,592,420 $ 11,323,807 $ 18,253,545 $ 6,929,738 $ Storm DrainTraffic Mitigation
Capital Projects
125

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 19 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ 470,000 552,000 977,357 425,357 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,700 5,700 (42,875) (48,575) 400 400 (1,416) (1,816) - - - - - - - - - - - - - - - - 475,700 557,700 934,482 376,782 400 400 (1,416) (1,816) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 95,290 95,413 96,862 (1,449) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 95,290 95,413 96,862 (1,449) - - - - 380,410 462,287 837,620 375,333 400 400 (1,416) (1,816) - - - - - - - - (13,400) (13,400) (13,400) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (13,400) (13,400) (13,400) - - - - - 367,010 448,887 824,220 375,333 400 400 (1,416) (1,816) 579,435 579,435 579,435 - 46,973 46,973 46,973 - 946,445 $ 1,028,322 $ 1,403,655 $ 375,333 $ 47,373 $ 47,373 $ 45,557 $ (1,816)$ San Sevaine Flood Control Upper Etiwanda Flood Control
Capital Projects
126

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 20 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ 1,800,000 1,800,000 2,299,536 499,536 - - - - - - - - - - - - - - - - 600,000 600,000 658,150 58,150 - - - - - - - - - - - - - - - - 57,000 57,000 (553,613) (610,613) 49,800 49,800 (184,480) (234,280) - - - - - - - - - - - - - - - - 1,857,000 1,857,000 1,745,923 (111,077) 649,800 649,800 473,670 (176,130) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 273,880 281,466 212,631 68,835 - - - - - - - - - - - - - 1,208 - 1,208 - - - - 7,740 2,788,673 1,239,587 1,549,086 3,110 4,726,869 108,393 4,618,476 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 281,620 3,071,347 1,452,218 1,619,129 3,110 4,726,869 108,393 4,618,476 1,575,380 (1,214,347) 293,705 1,508,052 646,690 (4,077,069) 365,277 4,442,346 - - 13,000,000 13,000,000 - - - - (219,300) (219,300) (219,300) - (46,900) (46,900) (46,900) - - - - - - - - - - - - - - - - - - - - - - - - - (219,300) (219,300) 12,780,700 13,000,000 (46,900) (46,900) (46,900) - 1,356,080 (1,433,647) 13,074,405 14,508,052 599,790 (4,123,969) 318,377 4,442,346 5,120,629 5,120,629 5,120,629 - 5,582,393 5,582,393 5,582,393 - 6,476,709 $ 3,686,982 $ 18,195,034 $ 14,508,052 $ 6,182,183 $ 1,458,424 $ 5,900,770 $ 4,442,346 $ Landscape ImprovementsPark Development
Capital Projects
127

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 21 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ 400,000 400,000 285,160 (114,840) 650,000 650,000 640,651 (9,349) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,500 3,500 (38,944) (42,444) 23,500 23,500 (115,173) (138,673) - - - - - - - - - - - - - - - - 403,500 403,500 246,216 (157,284) 673,500 673,500 525,478 (148,022) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,329,263 521,396 807,867 - - - - - - - - - 300,000 87,070 212,930 - - - - - - - - - - - - - - - - - 25,000 - 25,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300,000 87,070 212,930 - 1,354,263 521,396 832,867 403,500 103,500 159,146 55,646 673,500 (680,763) 4,082 684,845 - - - - - - - - - - - - (4,600) (4,600) (4,600) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (4,600) (4,600) (4,600) - 403,500 103,500 159,146 55,646 668,900 (685,363) (518) 684,845 1,020,694 1,020,694 1,020,694 - 3,582,959 3,582,959 3,582,959 - 1,424,194 $ 1,124,194 $ 1,179,840 $ 55,646 $ 4,251,859 $ 2,897,596 $ 3,582,441 $ 684,845 $ Library Capital Improvement Police Facility
Capital Projects
128

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 22 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - 1,000,000 1,000,000 1,025,717 25,717 100,000 100,000 - (100,000) - - - - - - - - - - - - - - - - 84,000 84,000 (371,240) (455,240) 2,200 2,200 (9,025) (11,225) - - - - - - - - - - - - - - - - 1,084,000 1,084,000 654,477 (429,523) 102,200 102,200 (9,025) (111,225) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,017,764 - 1,017,764 - - - - - - - - - - - - - 1,017,764 - 1,017,764 - - - - 1,084,000 66,236 654,477 588,241 102,200 102,200 (9,025) (111,225) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,084,000 66,236 654,477 588,241 102,200 102,200 (9,025) (111,225) 11,327,526 11,327,526 11,327,526 - 299,459 299,459 299,459 - 12,411,526 $ 11,393,762 $ 11,982,003 $ 588,241 $ 401,659 $ 401,659 $ 290,434 $ (111,225)$ Underground UtilitiesGeneral Government Improvement
Capital Projects
129

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 23 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ 150,000 150,000 340,822 190,822 805,000 1,355,000 1,437,307 82,307 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6,300 6,300 (20,713) (27,013) 33,000 33,000 (137,525) (170,525) - - - - - - - - - - - - - - 60,057 60,057 156,300 156,300 320,109 163,809 838,000 1,388,000 1,359,839 (28,161) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500 2,518,430 1,546,090 972,340 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 423,922 - 423,922 - - - - - - - - - - - - - 423,922 - 423,922 500 2,518,430 1,546,090 972,340 156,300 (267,622) 320,109 587,731 837,500 (1,130,430) (186,251) 944,179 - - - - - - - - (321,370) (321,370) (291,749) 29,621 - - - - - - - - - - - - - - - - - - - - - - - - - - - - (321,370) (321,370) (291,749) 29,621 - - - - (165,070) (588,992) 28,360 617,352 837,500 (1,130,430) (186,251) 944,179 637,968 637,968 637,968 - 5,656,569 5,656,569 5,656,569 - 472,898 $ 48,976 $ 666,328 $ 617,352 $ 6,494,069 $ 4,526,139 $ 5,470,318 $ 944,179 $ Fire Assessment Affordable Housing Trust
Capital Projects
130

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2022
Revenues:

Current:

General government:

City administration
Management services
Technology services
Human resources
Public safety:

Police
Fire
Public works
Community development
Community services
Engineering
Capital outlay
Debt service:

Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Page 24 of 24 ends

Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) - $ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 51,000 51,000 (154,100) (205,100) 73,000 73,000 7,391 (65,609) - - - - - - - - - - - - 10,050 10,050 53 (9,997) 51,000 51,000 (154,100) (205,100) 83,050 83,050 7,444 (75,606) - - - - - - - - - - - - 242,950 842,950 418,339 424,611 - - - - - - - - - - - - - - - - - 12,845 - 12,845 - - - - 1,726,500 3,414,700 1,408,331 2,006,369 - - - - - 13,805 - 13,805 - - - - - - - - - - - - - - - - - - - - 5,570,000 31,803,266 2,484,031 29,319,235 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7,296,500 35,244,616 3,892,362 31,352,254 242,950 842,950 418,339 424,611 (7,245,500) (35,193,616) (4,046,462) 31,147,154 (159,900) (759,900) (410,895) 349,005 3,300,000 8,450,000 1,501,000 (6,949,000) - - - - (42,900) (10,532,900) (10,532,900) - (93,500) (100,200) (100,200) - - (480,533) (477,600) 2,933 - - - - - 22,480,533 22,480,533 - - - - - - - - - - - - - 3,257,100 19,917,100 12,971,033 (6,946,067) (93,500) (100,200) (100,200) - (3,988,400) (15,276,516) 8,924,571 24,201,087 (253,400) (860,100) (511,095) 349,005 15,884,193 15,884,193 15,884,193 - 3,430,500 3,430,500 3,430,500 - 11,895,793 $ 607,677 $ 24,808,764 $ 24,201,087 $ 3,177,100 $ 2,570,400 $ 2,919,405 $ 349,005 $ Fontana Housing AuthorityFire Protection District
Capital Projects
131

Fiduciary Funds

–

– –

–

– –
132

Fiduciary Funds

– –

Community Facilities District #90 – Summit at Rosena – To account for Rosena CFD special taxes received and the payment of debt related to bonds issued.

Community Facilities District #87 – El Paseo – To account for El Paseo CFD special taxes received and the payment of debt related to bonds issued.

Community Facilities District #95 – Summit at Rosena II – To account for Rosena II CFD special taxes received and the payment of debt related to bonds issued.

Community Facilities District #106 – Mountainview – To account for Mountainview CFD special taxes received and the payment of debt related to bonds issued.

133
Schedule 5

Page 1 of 1 ends

CFD #2 CFD #3 CFD #4 CFD #7 CFD #11 CFD #12 CFD #22 CFD #31 CFD #37 CFD #70 Heritage Hunter's Ridge Walnut Village Country Club Heritage West End Sierra Lakes Sierra Hills South Citrus Heights North Montelago Avellino Assets
Cash and investments 9,990$ 6,355$ -$ 117,449$ 164,780$ 446,391$ 1,035,524$ 661,614$ 109,046$ 46,297$ Cash and investments with fiscal agent - - - 358,660 758,182 1,968,005 4,059,764 3,423,056 390,490 228,971 Assessments receivable 67,148 - 393 9,466 4,221 (13,989) 121,069 45,654 10,763 (329) Total Assets 77,138 6,355 393 485,575 927,183 2,400,407 5,216,357 4,130,324 510,299 274,939 Liabilities
Accounts payable - - - - - - - - - - Total Liabilities - - - - - - - - - - Net Position
Held for other organizations - - - - - - - - - - Held in trust for other purposes 77,138 6,355 393 485,575 927,183 2,400,407 5,216,357 4,130,324 510,299 274,939 Total net position 77,138$ 6,355$ 393$ 485,575$ 927,183$ 2,400,407$ 5,216,357$ 4,130,324$ 510,299$ 274,939$ CFD #71 CFD #74B CFD #80 CFD #81 CFD #85 CFD #86 CFD #87 CFD #88 CFD #89 CFD #90 Sierra Crest Citrus Summit Bella Strada Gabriella The Meadows Etiwanda Ridge El Paseo Sierra Crest II Belrose Summit at Rosena Assets
Cash and investments 162,718$ 92,802$ 370,625$ 133,734$ 571,593$ 77,781$ 32,933$ 103,034$ 183,237$ 94,210$ Cash and investments with fiscal agent 582,761 476,373 1,594,878 807,986 2,100,026 521,684 505,395 669,098 602,403 1,957,997 Assessments receivable 4,186 16,175 7,514 5,050 53,125 9,719 15,533 3,191 9,836 147,945 Total Assets 749,665 585,350 1,973,017 946,770 2,724,744 609,184 553,861 775,323 795,476 2,200,152 Liabilities
Accounts payable - 33,680 - - - - - - - - Total Liabilities - 33,680 - - - - - - - - Net Position
Held for other organizations - - - - - - - - - - Held in trust for other purposes 749,665 551,670 1,973,017 946,770 2,724,744 609,184 553,861 775,323 795,476 2,200,152 Total net position 749,665 $ 551,670 $ 1,973,017 $ 946,770 $ 2,724,744 $ 609,184 $ 553,861 $ 775,323 $ 795,476 $ 2,200,152 $ CFD #95 CFD #106 Trust Total All
Summit at Rosena II Mountainview Deposits Custodial Funds Assets
Cash and investments -$ 66,992$ 6,694,734$ 11,181,839$ Cash and investments with fiscal agent 950,440 - - 21,956,169 Assessments receivable 37,782 - - 554,452 Total Assets 988,222 66,992 6,694,734 33,692,460 Liabilities
Accounts payable - - - 33,680 Total Liabilities - - - 33,680 Net Position
Held for other organizations - - 6,694,734 6,694,734 Restricted for debt service 988,222 66,992 - 26,964,046 Total net position 988,222 $ 66,992 $ 6,694,734 $ 33,658,780 $

CITY OF FONTANA
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
134
Schedule 6

Page 1 of 1 ends

CFD #2 CFD #3 CFD #4 CFD #7 CFD #11 CFD #12 CFD #22 CFD #31 CFD #37 Heritage Hunter's Ridge Walnut Village Country Club Heritage West End Sierra Lakes Sierra Hills South Citrus Heights North Montelago Additions:

Contributions from property owners 3,578 $ - $ - $ 257,500 $ 533,179 $ 1,470,838 $ 2,724,421 $ 1,764,485 $ 237,782 $ Interest and change in fair value of investments - - - 59 165 385 188 146 80 Other revenue - - - 253,409 438,173 1,181,354 - 893,021 310,698 Total additions 3,578 - - 510,968 971,517 2,652,577 2,724,609 2,657,652 548,560 Deductions:

Contractual services - - - - - - - - - Administrative expense - - - - - - - - - Interest expense - - - 34,038 70,549 234,378 1,195,500 828,922 50,291 Principal payments - - - 572,978 2,124,122 4,240,063 1,350,000 785,000 963,464 Total deductions - - - 607,016 2,194,671 4,474,441 2,545,500 1,613,922 1,013,755 Change in net position 3,578 - - (96,048) (1,223,154) (1,821,864) 179,109 1,043,730 (465,195) Net position at beginning of year 73,560 6,355 393 581,623 2,150,337 4,222,271 5,037,248 3,086,594 975,494 Net position at end of year 77,138$ 6,355$ 393$ 485,575$ 927,183$ 2,400,407$ 5,216,357$ 4,130,324$ 510,299$ CFD #70 CFD #71 CFD #74B CFD #80 CFD #81 CFD #85 CFD #86 CFD #87 CFD #88 Avellino Sierra Crest Citrus Summit Bella Strada Gabriella The Meadows Etiwanda Ridge El Paseo Sierra Crest II Additions:

Contributions from other governments 164,769 $ 360,766 $ 360,726 $ 803,500 $ 481,740 $ 1,428,513 $ 343,385 $ 339,074 $ 468,724 $ Interest and change in fair value of investments 43 432 11 (155) 45 40 8 75 9 Other revenue 157,591 - - - 316,950 - Total additions 322,403 361,198 360,737 803,345 481,785 1,428,553 343,393 656,099 468,733 Deductions:

Contractual services - - - - - - - - - Administrative expense - - - - - - - 128,936 - Interest expense 46,228 155,219 163,125 443,306 267,769 878,250 176,544 - 260,400 Contributions to other governments 495,791 155,000 80,000 255,000 150,000 550,000 105,000 82,506 - Total deductions 542,019 310,219 243,125 698,306 417,769 1,428,250 281,544 211,442 260,400 Change in net position (219,616) 50,979 117,612 105,039 64,016 303 61,849 444,657 208,333 Net position at beginning of year 494,555 698,686 434,058 1,867,978 882,754 2,724,441 547,335 109,204 566,990 Net position at end of year 274,939$ 749,665$ 551,670$ 1,973,017$ 946,770$ 2,724,744$ 609,184$ 553,861$ 775,323$ CFD #89 CFD #90 CFD #95 CFD #106 Trust Total All
Belrose Summit at Rosena Summit at Rosena II Mountainview Deposits Custodial Funds Additions:

Contributions from other governments 406,731 $ 1,333,106 $ 415,265 $ 66,992 $ - $ 13,965,074 $ Interest and change in fair value of investments 23 298 1 - - 1,853 Other revenue - - 950,439 - 12,507,019 17,008,654 Total additions 406,754 1,333,404 1,365,705 66,992 12,507,019 30,975,581 Deductions:

Contractual services - - - - - - Administrative expense 30,743 598,838 - - - 758,517 Interest expense 224,375 - - - - 5,028,894 Contributions to other governments 185,000 - 377,483 - 12,655,322 25,126,729 Total deductions 440,118 598,838 377,483 - 12,655,322 30,914,140 Change in net position (33,364) 734,566 988,222 66,992 (148,303) 61,441 Net position at beginning of year 828,840 1,465,586 - - 6,843,037 33,597,339 Net position at end of year 795,476$ 2,200,152$ 988,222$ 66,992$ 6,694,734$ 33,658,780$

CITY OF FONTANA
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
Year Ended June 30, 2022
135

136
Contents
FinancialTrends
RevenueCapacity
DebtCapacity
DemographicandEconomicInformation
OperatingInformation
CITYOFFONTANA
STATISTICALSECTION
This part of the City of Fontana's Comprehensive Annual Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary informationsaysaboutfinancialtrends,revenuecapacity,debtcapacity,demographics,andoperatinginformation.

These schedules contain trend information to help the reader understand how the City's financialperformanceandwell-beinghavechangedovertime.

Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensiveannualfinancialreportsfortherelevantyear.

These schedules contain information to help the reader assess the factors affecting the City's abilitytogenerateitspropertyandsalestax.

These schedules present information to help the reader assess the affordability of the City's currentlevelofoutstandingdebtandtheCity'sabilitytoissueadditionaldebtinthefuture.

These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisonsovertimeandwithothergovernments.

These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides andtheactivitiesitperforms.

Page
138
144
148
152
154
137
137
2022 2021 2020 2019 2018
Governmental Activities
Net investment in capital assets 675,178,954 $ 638,864,552 $ 689,365,068 $ 701,530,830 $ 720,068,559 $ Restricted 272,038,102 253,988,209 244,761,778 245,587,568 232,841,328 Unrestricted 63,341,636 92,731,842 (7,238,288) (13,423,646) (26,155,824) Total governmental activities net position 1,010,558,692 985,584,603 926,888,558 933,694,752 926,754,063 Business-type activities
Net investment in capital assets 53,603,455 $ 55,532,997 $ 57,530,519 $ 59,255,628 $ 61,076,764 $ Unrestricted 21,292,372 20,735,496 20,771,902 23,039,788 21,347,594 Total business-type activities net position 74,895,827 76,268,493 78,302,421 82,295,416 82,424,358 Primary Government
Net investment in capital assets 728,782,409 694,397,549 746,895,587 760,786,458 781,145,323 Restricted 272,038,102 253,988,209 244,761,778 245,587,568 232,841,328 Unrestricted 84,634,008 113,467,338 13,533,614 9,616,142 (4,808,230) Total primary government net position 1,085,454,519 1,061,853,096 1,005,190,979 1,015,990,168 1,009,178,421 2017 2016 2015 2014 2013
Governmental Activities
Net investment in capital assets 735,790,188 $ 755,220,959 $ 691,627,257 $ 703,125,448 $ 676,166,540 $ Restricted 227,128,252 226,420,563 204,759,026 196,764,945 201,817,790 Unrestricted 9,377,716 2,951,934 (13,247,617) 93,002,321 71,378,200 Total governmental activities net position 972,296,156 984,593,456 883,138,666 992,892,714 949,362,530 Business-type activities
Net investment in capital assets 61,798,043 $ 63,050,134 $ 65,035,187 $ 62,610,261 $ 63,626,343 $ Unrestricted 22,291,772 23,458,142 23,099,758 27,641,399 28,233,609 Total business-type activities net position 84,089,815 86,508,276 88,134,945 90,251,660 91,859,952 Primary Government
Net investment in capital assets 797,588,231 818,271,093 756,662,444 765,735,709 739,792,883 Restricted 227,128,252 226,420,563 204,759,026 196,764,945 201,817,790 Unrestricted 31,669,488 26,410,076 9,852,141 120,643,720 99,611,809 Total primary government net position 1,056,385,971 1,071,101,732 971,273,611 1,083,144,374 1,041,222,482 Fiscal Year

CITY OF FONTANA
Fiscal Year
(accrual basis of accounting)
Last Ten Fiscal Years

NET POSITION BY COMPONENT
138
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Expenses
General government 40,459,365 $ 41,709,051 $ 41,457,059 $ 33,660,288 $ 28,739,683 $ 45,299,507 $ 29,336,758 $ 24,737,274 $ 23,587,937 $ 22,932,400 $ Public safety 111,899,427 111,355,247 102,004,716 96,951,615 93,262,299 84,299,901 77,928,071 76,501,195 70,609,139 65,336,580 Public works 49,008,197 50,077,996 53,058,256 46,895,115 47,117,801 40,234,605 37,524,666 69,996,558 71,174,441 72,603,025 Community development 5,492,363 38,018,696 5,691,710 5,781,517 9,933,299 10,454,373 9,037,714 3,882,448 3,724,782 27,999,771 Community services 13,344,407 13,155,951 15,553,958 17,458,437 17,272,167 15,370,237 14,762,425 13,474,939 12,928,629 13,072,787 Engineering 37,814,087 23,998,951 32,262,876 31,262,387 30,951,213 27,878,438 21,667,220 14,859,417 20,006,242 5,815,197 Interest on long-term debt 2,132,558 1,860,542 2,001,629 1,981,911 2,608,411 2,392,153 2,153,414 3,105,404 2,866,029 2,974,691 Total governmental activities expenses 260,150,404 280,176,434 252,030,204 233,991,270 229,884,873 225,929,214 192,410,268 206,557,235 204,897,199 210,734,451 Business-type activities:

Sewer 24,541,611 24,980,302 26,759,827 22,026,753 22,261,294 20,786,533 18,837,548 18,010,757 16,987,089 15,577,783 Water - - 12,200 19,520 1,390 6,032 44,104 54,805 134,351 550,544 Interest on long-term debt 112,532
Total business-type activities 24,654,143 24,980,302 26,772,027 22,046,273 22,262,684 20,792,565 18,881,652 18,065,562 17,121,440 16,128,327 Total primary government expenses 284,804,547 $ 305,156,736 $ 278,802,231 $ 256,037,543 $ 252,147,557 $ 246,721,779 $ 211,291,920 $ 224,622,797 $ 222,018,639 $ 226,862,778 $ Program Revenues
Charges for Services:

General government 7,581,528 $ 8,017,410 $ 7,614,444 $ 8,358,160 $ 12,022,779 $ 7,139,390 $ 6,864,125 $ 7,801,644 $ 7,304,751 $ 6,176,107 $ Public safety 1,999,022 2,475,633 4,458,763 6,379,838 6,280,045 6,190,785 6,314,166 9,987,259 4,916,477 12,868,006 Public works 22,934,465 22,578,897 23,543,756 19,315,359 19,351,719 19,257,044 19,504,058 18,706,068 16,194,872 20,454,574 Community development 25,431,821 21,693,037 15,716,301 20,590,089 17,949,656 16,883,104 25,591,414 12,694,452 7,586,953 8,805,067 Community services 3,181,475 1,054,151 2,042,342 3,588,342 3,282,570 3,265,356 7,679,413 6,401,350 5,988,585 7,351,146 Engineering 12,201,965 7,186,627 4,409,240 7,048,521 7,231,866 7,012,662 11,340,644 5,153,433 2,726,083 3,950,637 Operating contributions and grants 20,860,568 46,511,190 24,472,892 17,437,665 14,720,871 12,213,450 4,920,888 5,388,077 13,246,859 23,263,276 Capital contributions and grants 27,263,569 68,781,955 12,457,455 14,409,776 28,415,558 26,539,731 13,763,600 17,231,877 61,605,282 795,729 Total governmental activities program revenues 121,454,413 178,298,900 94,715,193 97,127,750 109,255,064 98,501,522 95,978,308 83,364,160 119,569,862 83,664,542 Business-type activities:

Charges for Services:

Sewer 26,819,169 25,358,711 24,922,787 23,116,983 21,703,872 19,539,503 18,248,953 17,131,593 15,548,412 14,805,929 Capital contributions and grants 336,864 198,621 108,539 803,148 724,564 1,166,163 651,860 3,486,994 1,069,865 448,472 Total business-type activities program revenues 27,156,033 25,557,332 25,031,326 23,920,131 22,428,436 20,705,666 18,900,813 20,618,587 16,618,277 15,254,401 Total primary government program revenues 148,610,446 $ 203,856,232 $ 119,746,519 $ 121,047,881 $ 131,683,500 $ 119,207,188 $ 114,879,121 $ 103,982,747 $ 136,188,139 $ 98,918,943 $ Net (expense)/revenue:

Governmental activities (138,695,991) (101,877,534) (157,315,011) (136,863,520) (120,629,809) (127,427,692) (96,431,960) (123,193,075) (85,327,337) (127,069,909) Business-type activities 2,501,890 577,030 (1,740,701) 1,873,858 165,752 (86,899) 19,161 2,553,025 (503,163) (873,926) Total primary government net expense (136,194,101)$ (101,300,504)$ (159,055,712)$ (134,989,662)$ (120,464,057)$ (127,514,591)$ (96,412,799)$ (120,640,050)$ (85,830,500)$ (127,943,835)$ Governmental activities:

CITY OF FONTANA

CHANGES IN NET POSITION
Last Ten Fiscal Years
(accrual basis of accounting)
Governmental activities:

Fiscal Year
139
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
General Revenues and Other Changes in Net Position
Governmental Activities:

Taxes:

Property taxes 84,070,144 $ 76,703,234 $ 73,705,908 $ 65,123,274 $ 54,647,011 $ 52,097,345 $ 48,537,350 $ 47,772,343 $ 46,049,227 $ 48,062,073 $ Sales taxes 56,726,526 51,408,188 42,958,630 44,564,309 38,663,576 37,844,293 38,442,282 34,219,832 31,440,752 29,160,503 Franchise taxes 9,749,087 8,670,092 8,400,846 7,603,283 7,190,939 6,680,065 7,042,887 7,428,364 6,276,563 5,882,003 Business license taxes 7,583,660 6,676,592 6,280,132 6,419,287 5,898,298 5,714,262 5,215,605 4,982,546 4,642,711 4,808,167 Transient occupancy taxes 1,374,182 1,132,091 960,057 1,085,305 1,009,734 961,122 962,089 715,570 704,132 587,452 Motor vehicle in-lieu 459,175 156,222 167,850 101,761 112,007 94,030 82,436 82,854 85,263 102,472 Investment earnings (10,525,380) 4,007,555 11,543,571 13,862,698 5,209,144 5,645,106 8,151,890 7,362,672 8,368,054 3,169,063 Other 11,900,515 9,175,913 3,747,676 2,378,892 5,045,968 3,670,692 3,718,814 6,136,697 5,739,599 8,791,729 Gain/(Loss) on sale of capital assets - - - - - - - (557,702) - (836,248) Extraordinary gain/(loss) on dissolution of redevelopment agency - - - - - - - - - - Transfers 2,949,200 2,643,692 2,744,147 2,665,400 1,891,022 2,262,500 2,109,800 1,815,690 1,723,160 2,309,000 Total governmental activities 164,287,109 160,573,579 150,508,817 143,804,209 119,667,699 114,969,415 114,263,153 109,958,866 105,029,461 102,036,214 Business-type activities:

Investment earnings (748,794) 18,927 491,853 662,600 59,813 91,915 309,412 250,299 452,288 (305,420) Other (176,562) 13,807 - - - - - - - - Extraordinary gain/(loss) on dissolution of redevelopment agency - - - - - - - - - - Transfers (2,949,200) (2,643,692) (2,744,147) (2,665,400) (1,891,022) (2,262,500) (2,109,800) (1,815,690) (1,723,160) (2,309,000) Total business-type activities (3,874,556) (2,610,958) (2,252,294) (2,002,800) (1,831,209) (2,170,585) (1,800,388) (1,565,391) (1,270,872) (2,614,420) Total primary government 160,412,553 $ 157,962,621 $ 148,256,523 $ 141,801,409 $ 117,836,490 $ 112,798,830 $ 112,462,765 $ 108,393,475 $ 103,758,589 $ 99,421,794 $ Change in Net Position
Governmental activities 25,591,118 58,696,045 (6,806,194) 6,940,689 (962,110) (12,458,277) 17,831,193 (13,234,209) 19,702,124 (25,033,695) Business-type activities (1,372,666) (2,033,928) (3,992,995) (128,942) (1,665,457) (2,257,484) (1,781,227) 987,634 (1,774,035) (3,488,346) Total primary government 24,218,452 $ 56,662,117 $ (10,799,189)$ 6,811,747 $ (2,627,567)$ (14,715,761)$ 16,049,966 $ (12,246,575)$ 17,928,089 $ (28,522,041)$

CITY OF FONTANA

CHANGES IN NET POSITION
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
140
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
General Fund:

Nonspendable 383,755 $ 322,558 $ 396,090 $ 393,718 $ 464,839 $ 395,907 $ 429,023 $ 386,436 $ 203,890 $ 219,415 $ Restricted 1,510,351 1,510,351 1,341,403 1,236,229 1,151,682 1,071,523 1,087,820 1,158,751 890,753 3,309,252 Committed 10,886,393 6,038,085 5,700,690 6,167,070 5,207,240 5,414,716 4,726,998 2,669,111 3,190,424 3,823,671 Assigned 33,944,406 33,944,406 27,473,651 26,455,278 25,141,842 24,446,674 34,514,464 21,789,340 19,511,605 17,544,997 Unassigned 77,336,531 75,240,512 63,564,012 60,465,811 55,080,691 54,121,364 46,558,441 54,561,190 55,180,619 21,000,677 Total 124,061,436 $ 117,055,912 $ 98,475,846 $ 94,718,106 $ 87,046,294 $ 85,450,184 $ 87,316,746 $ 80,564,828 $ 78,977,291 $ 45,898,012 $ All Other Governmental Funds, other than General Fund:

Nonspendable 13,766,080 $ 12,607,667 $ 12,538,114 $ 3,019,097 $ 948,101 $ 5,715,188 $ 5,399,718 $ 106,500 $ 55,263,626 $ 144,832,484 $ Restricted 270,527,750 250,955,642 213,552,839 207,168,717 194,769,129 188,197,328 187,496,268 182,582,223 179,623,689 62,146,373 Committed - - - - - - - - - 17,507,842 Assigned 152,557,359 148,248,879 110,069,155 124,981,347 125,032,314 120,713,623 107,535,831 94,339,773 35,217,888 41,817,140 Unassigned (1,599,859) (1,605,563) (1,550,470) (5,614,358) (13,245,428) (17,891,929) (24,005,611) (31,658,357) (28,160,897) (36,250,997) Total Other Governmental Funds 435,251,330 $ 410,206,625 $ 334,609,638 $ 329,554,803 $ 307,504,116 $ 296,734,210 $ 276,426,206 $ 245,370,139 $ 241,944,306 $ 230,052,842 $ Fiscal Year
(modified accrual basis of accounting)
Last Ten Fiscal Years

FUND BALANCES - GOVERNMENTAL FUNDS

CITY OF FONTANA
141
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenues:

Taxes 159,517,348 $ 144,690,732 $ 132,341,375 $ 124,795,458 $ 107,409,558 $ 103,297,087 $ 100,200,213 $ 95,118,655 $ 89,113,385 $ 88,500,198 $ Licenses and permits 18,797,242 14,284,661 9,547,162 12,402,513 10,713,155 12,811,481 18,626,256 9,457,615 4,014,081 6,312,758 Intergovernmental 29,659,271 39,222,825 32,980,850 24,566,107 19,884,450 20,108,576 20,328,373 26,033,423 31,222,032 43,049,724 Charges for services 31,138,289 25,991,512 22,778,927 28,474,357 27,447,010 19,659,882 26,783,977 16,345,500 10,622,985 10,880,185 Fines and forfeitures 775,399 1,683,660 3,735,492 3,812,587 3,515,710 4,021,872 4,472,790 4,780,288 3,114,133 3,989,423 Special assessments 18,389,887 18,320,914 18,136,360 17,040,757 16,758,987 16,270,692 16,040,403 15,760,431 15,531,166 15,324,914 Investment earnings (11,566,369) 4,361,840 11,322,972 13,662,906 5,203,257 5,623,634 8,110,868 7,351,178 8,292,701 3,212,107 Contribution from property owners 21,704,957 59,507,176 5,194,646 4,480,225 18,695,684 14,728,436 - - 2,308,611 - Other revenue 10,295,120 27,660,909 4,983,802 3,897,361 11,027,048 8,280,834 8,528,720 10,034,327 10,125,947 12,486,725 Total Revenues 278,711,144 335,724,229 241,021,586 233,132,271 220,654,859 204,802,494 203,091,600 184,881,417 174,345,041 183,756,034 Expenditures:

General government 37,876,497 41,481,736 35,212,913 30,213,300 29,643,233 28,048,281 22,040,327 23,930,630 20,404,087 18,767,425 Public safety 115,338,172 105,542,219 97,778,504 92,004,052 87,292,864 82,284,307 77,542,546 76,649,056 69,930,455 64,854,844 Public works 54,771,628 45,845,634 60,858,909 38,512,671 37,799,200 31,924,593 29,236,066 33,682,886 32,721,384 30,082,698 Community development 7,086,769 4,597,019 4,260,620 4,324,744 4,597,292 5,390,496 4,048,697 3,928,595 3,720,967 5,748,414 Community services 14,835,474 10,832,457 13,648,401 15,348,654 15,439,409 14,443,168 14,190,508 13,619,422 12,915,801 13,115,209 Engineering 37,410,900 44,424,084 20,205,163 9,852,337 13,129,486 10,612,177 5,180,562 14,928,557 20,009,693 5,838,832 Capital outlay - - - 12,422,973 20,640,164 11,990,495 18,772,727 14,692,362 9,802,816 33,636,349 Debt service:

Principal 1,302,474 1,230,000 1,165,000 1,105,000 1,055,000 1,015,000 2,025,000 2,450,000 2,335,000 2,215,000 Interest 2,047,366 1,881,529 2,021,463 2,000,711 2,622,940 2,405,916 2,687,661 1,670,241 2,902,744 3,009,441 Payments on refunded bonds - prior 5,089,012 - - - - - - 3,924,816 - - Debt issuance cost 477,600 - - - - 624,562 - - Total Expenditures 276,235,892 255,834,678 235,150,973 205,784,442 212,219,588 188,114,433 175,724,094 190,101,127 174,742,947 177,268,212 Excess of revenues
over (under) expenditures 2,475,252 $ 79,889,551 $ 5,870,613 $ 27,347,829 $ 8,435,271 $ 16,688,061 $ 27,367,506 $ (5,219,710)$ (397,906) $ 6,487,822 $

CITY OF FONTANA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
142
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Other financing sources (uses)
Transfers in 52,345,864 $ 44,655,190 $ 28,172,553 $ 26,675,264 $ 31,648,373 $ 29,113,977 $ 26,797,538 $ 26,579,617 $ 23,890,997 $ 18,754,401 $ Transfers out (49,517,194) (42,078,498) (25,905,096) (24,545,777) (29,963,316) (27,373,831) (24,785,743) (24,919,027) (22,304,337) (16,445,401) Long-term debt issued 23,125,000 - - - - - - 37,675,000 3,873,854 - Premium on bonds issued 3,920,250 - - - - - - 3,429,057 - - Sale of capital assets 209,774 11,710,810 674,505 245,183 3,855 13,235 3,184,220 7,011 11,458 4,277 Capital lease 108,141 - - - - - - - - - Payment to refunded bond escrow agent - - - - - - - (40,526,666) - - Total other financing sources (uses) 30,191,835 $ 14,287,502 $ 2,941,962 $ 2,374,670 $ 1,688,912 $ 1,753,381 $ 5,196,015 $ 2,244,992 $ 5,471,972 $ 2,313,277 $ Extraordinary gain/(loss) on dissolution
of redevelopment agency - - - - - - - - - - Net change in fund balances 32,667,087 94,177,053 8,812,575 29,722,499 10,124,183 18,441,442 32,563,521 (2,974,718) 5,074,066 8,801,099 Debt service as a percentage of noncapital 1.2% 1.2% 1.4% 1.6% 1.9% 1.9% 3.0% 2.3% 3.2% 3.6% expenditures
(modified accrual basis of accounting)
Last Ten Fiscal Years

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

CITY OF FONTANA
143
Total
Total Taxable Direct
Fiscal Residential Commercial Industrial Less: Assessed Tax Year Property Property Property Other Exemptions Value Rate 2022 15,528,346$ 1,795,936$ 4,793,734$ 3,155,412$ 1,247,727$ 24,025,701$ 0.2229% 2021 14,609,093 1,702,974 4,221,433 3,176,113 1,206,069 22,503,544 0.2229% 2020 13,789,451 1,653,449 3,865,352 3,035,990 1,184,156 21,160,086 0.2228% 2019 13,105,716 1,512,467 3,269,699 2,909,966 1,131,418 19,666,430 0.2226% 2018 12,119,011 1,424,642 2,495,301 2,790,019 1,107,737 17,721,236 0.2225% 2017 11,467,647 1,367,110 2,337,790 2,728,389 1,081,775 16,819,161 0.2222% 2016 10,881,178 1,330,490 2,154,179 2,682,921 1,066,662 15,982,106 0.2231% 2015 10,323,555 1,293,464 2,065,027 2,588,295 1,045,876 15,224,465 0.2231% 2014 9,438,839 1,246,930 1,832,288 2,094,367 623,824 13,988,600 0.2230% 2013 9,014,234 1,231,169 1,805,027 2,112,519 566,672 13,596,277 0.7072% Source: San Bernardino County Auditor/Controller
Notes: In 1978, the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. (in thousands of dollars)
Last Ten Fiscal Years

ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY

CITY OF FONTANA
144
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Direct Rates:

City basic rate 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ Fontana Unified School District 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 Education Revenue Augmentation Fund 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 Fontana Fire Protection District 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 County of San Bernardino 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 Chaffey Community College 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 Inland Empire Utilities Agency- 1969 Annex 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 Flood Control 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 Others 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 Basic Levy (1) 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Overlapping Rates (2)
Chaffey Community College 0.0177 0.0111 0.0241 0.0153 0.0088 0.0116 0.0113 0.0109 0.0157 0.0111 Chaffey High School 0.0371 0.0352 0.0375 0.0402 0.0279 0.0319 0.0409 0.0294 0.0371 0.0101 Colton Unified School 0.1081 0.1031 0.1016 0.1116 0.0939 0.1454 0.1169 0.0973 0.1187 0.1488 Etiwanda Elementary Bond 0.0233 0.0283 0.0034 0.0286 0.0169 - - - - - Fontana Unified School District 0.0520 0.0671 0.0420 0.0890 0.1113 0.1117 0.1145 0.1384 0.1516 0.1501 Metropolitan Water Agency - Original 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 Rialto Unified School 0.0829 0.0805 0.0848 0.0771 0.0957 0.0992 0.1194 0.0655 0.0704 0.0736 San Bernardino Community College 0.0534 0.0651 0.0562 0.0407 0.0376 0.0350 0.0403 0.0393 0.0419 0.0459 San Bernardino Valley Muni Water 0.1300 0.1425 0.1425 0.1525 0.1525 0.1625 0.1625 0.1625 0.1625 0.1625 Total Tax Rate 1.5080 1.5364 1.4956 1.5585 1.5481 1.6008 1.6093 1.5468 1.6014 1.6056 City Share of 1% levy per Prop 13 (3) 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 Total Direct Rate (4) 0.2229 0.2229 0.2228 0.2226 0.2225 0.2222 0.2231 0.2231 0.2230 0.7072 Source: San Bernardino County Assessor 2012/13 - 2021/22 Tax Rate Table (1) In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. (4) Total Direct Rate is the weighted average of all individual direct rates for the City of Fontana. (3) City's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city. (2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.

CITY OF FONTANA

DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of assessed value)
Last Ten Fiscal Years
Fiscal Year
145
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Tax Payer Value Rank Value Value Rank Value
Duke Realty LP 190,372,678 $ 1 0.79% - $ - - GLC Fontana LLC 168,685,357 2 0.70% - - San Gabriel Valley Water Company 144,589,954 3 0.60% 137,881,343 1 1.01% Vintage Park East LLC 135,437,610 4 0.56% 116,715,998 2 0.86% Target Corporation 129,474,525 5 0.54% 90,690,950 4 0.67% Northwestern Mutual Life Insurance Co 110,338,280 6 0.46% - - - Fairfield Potomac Club LLC 109,687,838 7 0.46% - - - 10824 Production Owner LLC 105,633,138 8 0.44% - - - Citrus Avenue LLC 99,271,641 9 0.41% - - - DCT Jurupa Ranch LLC 99,192,276 10 0.41% - - - RRP Falcon Ridge Town Center LP - - - 103,970,937 3 0.76% Intex Properties - - - 75,426,368 5 0.55% North Fontana Investment Company - - - 61,268,736 6 0.45% UST-CB Partners LP - - - 58,607,715 7 0.43% 10681 Production Avenue LLC - - - 58,063,954 8 0.43% Ameeron International Corporation - - - 57,178,789 9 0.42% John Hancock Life Insurance Co - - - 55,500,000 10 0.41% 1,292,683,297$ 5.38% 815,304,790$ 6.00%
Source: San Bernardino County Assessor 2021/22 and 2012/13 Combined Tax Rolls 2022 2013

CITY OF FONTANA

PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
146
Fiscal Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years(1) Amount of Levy 2022 177,815,170 $ 154,626,525 $ 86.96% N/A 188,891,255 $ 106.23% 2021 165,790,631 163,224,145 98.45% N/A 172,050,509 103.78% 2020 155,079,893 150,276,972 96.90% N/A 160,025,650 103.19% 2019 143,242,302 139,912,871 97.68% N/A 154,079,402 107.57% 2018 127,484,458 123,578,925 96.94% N/A 135,747,922 106.48% 2017 120,165,247 116,284,658 96.77% N/A 125,264,871 104.24% 2016 114,393,058 110,245,843 96.37% N/A 116,422,050 101.77% 2015 108,804,010 100,541,313 92.41% N/A 115,888,404 106.51% 2014 99,428,467 96,197,340 96.75% N/A 100,966,890 101.55% 2013 96,706,177 103,568,113 107.10% N/A 95,130,535 98.37% Notes: The amounts presented include City property taxes and Redevelopment Agency tax increment. This schedule also includes amounts collected by the City and Redevelopment Agency that were passed-through to other agencies.

Source: San Bernardino Auditor-Controller's Office

CITY OF FONTANA

PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
(2) Due to the dissolution of the former redevelopment agency, the property taxes collected in the former project areas are no longer remitted to the agencies. Assembly Bill 1X26 provides that revenues will only be allocated to make payments on the indebtedness; all remaining collections will be distributed to the other taxing entities based on the tax sharing formula. (1) Data provided by the San Bernardino County Assessor's Office for collection of prior year taxes does not segregate the information by fiscal year. Therefore, the City is not able to provide this information in the above schedule.

Fiscal Year of the Levy
Collected within the
Total Collections to Date
147
General Total Governmental Business-type Total Percentage Fiscal Personal Obligation Net General Activities Activities Primary of Personal Per Year Population (1) Income(2) Bonds Bonded Debt Term Loan Term Loan Government Income Capita 2022 212,809 - $ 59,449,893 $ 59,449,893 $ 2,851,815 $ 5,720,869 $ 68,022,577 $ - 279 2021 213,944 5,432,476,000 38,780,145 38,780,145 3,259,217 6,584,027 48,623,389 0.90% 181 2020 213,000 5,061,439,000 40,122,668 40,122,668 4,074,021 7,355,897 51,552,586 1.02% 188 2019 212,078 4,775,796,000 41,400,191 41,400,191 3,873,854 8,264,879 53,538,924 1.12% 195 2018 212,000 4,444,518,000 42,617,714 42,617,714 3,873,854 9,083,112 55,574,680 1.25% 201 2017 212,786 4,159,001,000 43,785,237 43,785,237 3,873,854 9,886,898 57,545,989 1.38% 206 2016 209,895 4,013,591,000 44,912,760 44,912,760 3,873,854 10,676,491 59,463,105 1.48% 214 2015 204,312 3,963,623,000 47,050,283 47,050,283 3,873,854 11,452,143 62,376,280 1.57% 230 2014 202,013 3,834,409,000 53,062,593 53,062,593 3,873,854 12,214,101 69,150,548 1.80% 263 2013 202,177 3,766,153,000 55,427,203 55,427,203 - 12,962,605 68,389,808 1.82% 274 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements.

Personal Income amounts for the most recent fiscal year are not available at the issuance of this report. (1) Source: California State Department of Finance
(2) Source: US Census Bureau, most recent American Community Survey

CITY OF FONTANA

RATIO OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
General Bonded Debt
148
Ratio of Net Net
Total Lease Total Bonded Debt Bonded
Fiscal Assessed Revenue Net General to Assessed Debt per Year Population(1) Valuation(2) Bonds Bonded Debt Valuation Capita 2022 212,809 24,025,701,078 $ (3) 59,449,893$ 59,449,893 $ 0.25% 279 $ 2021 213,944 22,503,543,501 (3) 38,780,145 38,780,145 0.17% 181 2020 213,000 21,160,085,508 (3) 40,122,668 40,122,668 0.19% 188 2019 212,078 19,666,430,280 (3) 41,400,191 41,400,191 0.21% 195 2018 212,000 17,721,235,967 (3) 42,617,714 42,617,714 0.24% 201 2017 212,786 16,819,161,359 (3) 43,785,237 43,785,237 0.26% 206 2016 209,895 15,982,106,642 (3) 44,912,760 44,912,760 0.28% 214 2015 204,312 15,224,465,093 (3) 47,050,283 47,050,283 0.31% 230 2014 202,013 13,988,600,102 (3) 53,062,593 53,062,593 0.38% 263 2013 202,177 13,596,277,647 (3) 55,427,203 55,427,203 0.41% 274 (1) Source: State Department of Finance
(2) Assessed value has been used because the actual value of taxable property is not readily available in the State of California.

CITY OF FONTANA

RATIO OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
General Bonded
Debt
(3) Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the redevelopment project areas.

Note: General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds
149
City Assessed Valuation 24,025,701,078$
Percentage Total Debt Net Bonded
Applicable(1) 6/30/22 Debt
OVERLAPPING TAX AND ASSESSMENT DEBT:

Metropolitan Water District 0.577% 20,175,000$ 116,410$ Chaffey Community College District 15.516% 302,930,000 47,002,619 San Bernardino Community College District 3.514% 730,017,126 25,652,802 Chaffey Joint Union High School District 7.362% 513,636,737 37,813,937 Colton Joint Unified School District 17.409% 189,142,661 32,927,846 Fontana Unified School District 77.801% 269,259,841 209,486,849 Rialto Unified School District 6.982% 93,496,428 6,527,921 Etiwanda School District 29.342% 87,096,760 25,555,931 Colton Joint Unified School District Community Facilities District #3 100.000% 5,130,000 5,130,000 Etiwanda School District Community Facilities District #4 100.000% 1,270,000 1,270,000 Etiwanda School District Community Facilities District #7 74.583% 7,145,000 5,328,955 Etiwanda School District Community Facilities District #8 35.493% 3,960,000 1,405,523 Etiwanda School District Community Facilities District #9 30.332% 6,770,000 2,053,476 Etiwanda School District Community Facilities District #2001-1 100.000% 2,525,000 2,525,000 Etiwanda School District Community Facilities District #2004-1 100.000% 17,705,000 17,705,000 City of Fontana Community Facilities Districts 100.000% 167,990,000 167,990,000 California Statewide Community Facilities District ADNo. 2020-3 100.000% 840,000 840,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 2,419,089,553$ 589,332,269$ DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:

San Bernardino County General Fund Obligations 9.025% 188,035,000 16,970,159 San Bernardino County Pension Obligations 9.025% 119,835,000 10,815,109 San Bernardino County Flood Control District General Fund Obligations 9.025% 44,780,000 4,041,395 Chaffey Community College District General Fund Obligations 15.516% 27,675,000 4,294,053 Fontana Unified School District Certificates of Participation 77.801% 20,515,000 15,960,875 Rialto Unified School District Certificates of Participation 6.982% 9,976,091 696,531 Cucamonga School District Certificates of Participation 5.091% 3,426,000 174,418 City of Fontana General Fund Obligations 100.000% 59,449,893 59,449,893 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT 473,691,984$ 112,402,433$ TOTAL OVERLAPPING DEBT 2,892,781,537$ 642,284,809
CITY DIRECT DEBT 62,301,708
TOTAL DIRECT AND OVERLAPPING DEBT 704,586,517$
Notes:

Source: California Municipal Statistics, Inc.

CITY OF FONTANA

DIRECT AND OVERLAPPING BONDED DEBT
June 30, 2022
(1) For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value.

Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. 150
2022 2021 2020 2019 2018
Total assessed value of all real and personal property 24,025,701,078 $ (2) 22,503,543,501$ (2) 21,160,085,508$ (2) 19,666,430,280$ (2) 17,721,235,967$ (2) Debt limit percentage (1) 15% 15% 15% 15% 15%
Total debt limit 3,603,855,162 3,375,531,525 3,174,012,826 2,949,964,542 2,658,185,395 Amount of debt applicable to debt limit 53,015,000 36,185,000 37,415,000 38,580,000 39,685,000 Legal debt margin 3,550,840,162 3,339,346,525 3,136,597,826 2,911,384,542 2,618,500,395 Total net debt applicable to the limit
as a percentage of debt limit 1.47% 1.07% 1.18% 1.49% 1.61% 2017 2016 2015 2014 2013
Total assessed value of all real and personal property 16,819,161,359 $ (2) 15,982,106,642$ (2) 15,224,465,093$ (2) 13,988,600,102$ (2) 13,596,277,647$ Debt limit percentage (1) 15% 15% 15% 15% 15%
Total debt limit 2,522,874,204 2,397,315,996 2,283,669,764 2,098,290,015 2,039,441,647 Amount of debt applicable to debt limit 40,740,000 41,755,000 43,780,000 52,490,000 54,825,000 Legal debt margin 2,482,134,204 2,355,560,996 2,239,889,764 2,045,800,015 1,984,616,647 Total net debt applicable to the limit
as a percentage of debt limit 1.61% 1.74% 1.92% 2.50% 2.69% (1) State of California Government Code §43605.

Source: San Bernardino County Tax Assessor's Office
(2) Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the redevelopment project areas.

Fiscal Year

CITY OF FONTANA

LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
Fiscal Year
151
Personal Per
Income Capita
Calendar (thousands Personal Unemployment
Year Population(1) of dollars)(2) Income Rate(3)
2022 212,809 3.4%
2021 213,944 5,432,476 25,392 4.9%
2020 213,000 5,061,439 23,763 10.1%
2019 212,078 4,775,796 22,519 3.1%
2018 212,000 4,444,518 20,965 3.6%
2017 212,786 4,159,001 19,545 5.5%
2016 209,895 4,013,591 19,122 6.2%
2015 204,312 3,963,623 19,400 7.0%
2014 202,013 3,834,409 18,981 8.7%
2013 202,177 3,766,153 18,628 8.7%
2012 200,974 3,720,029 18,510 10.0%
Sources: (1) State Department of Finance
(2) US Census Bureau, most recent American Community Society (3) State of California Employment Development Department

CITY OF FONTANA

DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Calendar Years
152
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment Kaiser Permanente 7,642 1 7.48% 4,800 2 7.74%
Fontana Unified School District 6,665 2 6.53% 4,915 1 7.93% Amazon.Com Services LLC 3,145 3 3.08% -
Target Stores T 553 1,788 4 1.75% -
Kaiser Foundations Hospitals 1,783 5 1.75%
St Bernardine Medical Center 1,775 6 1.74%
Walmart #6060 DC Drop Yard 1,034 7 1.01%
City of Fontana (includes part-time employees) 992 8 0.97% 1,103 3 1.78% Walmart D C #6060 973 9 0.95%
Saia Motor Freight Line LLC 402 10 0.39%
Swift Transportation Co., Inc. - - 980 4 1.58%
Target (Dayton/Houston) - - 666 5 1.07%
Schneider National Carriers, Inc. - - 578 6 0.93%
Walmart - - 330 7 0.53%
Reddaway Inc. - - 320 8 0.52%
Syncreen Technology USA LLC - - 281 9 0.45%
Firth Rixson Machininbg Center - - 277 10 0.45%
26,199 25.66% 14,250 22.99%
Note: "Total Employment" as used above represents the total employment of all employers located within City limits. 4915

0.0793
61979.82346
Source: City of Fontana, Business License.

CITY OF FONTANA

PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
2022 2013
153
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Function/Program
General Government
Administrative Services 1 5 5 5 5 5 5 5 5 5
City Council 7 7 7 7 7 7 7 7 7 7
City Administration 11 11 10 10 9 9 8 8 8 6
Human Resources 11 9 9 9 9 8 8 8 7 6
Information Services 26 26 26 25 24 24 23 23 23 23
Management Services 27 23 22 22 22 22 23 23 23 21
Police
Officers 217 203 202 199 194 194 194 190 195 197
Civilians 95 107 102 102 99 96 94 93 93 94
Development Services 20 4 5 5 5 5 4 5 4 4
Community Development 36 32 32 31 31 29 29 29 29 29
Engineering 36 36 34 34 30 29 29 29 31 32
Public Works 95 96 96 95 94 94 93 93 93 93
Community Services 50 46 46 46 46 46 46 44 44 43
Total 632 605 596 590 575 568 563 557 562 560
Notes: A full-time employee is scheduled to work 2,080 hours per year (including leave time).

Source: City of Fontana, Office of Management & Budget
Last Ten Fiscal Years

FULL-TIME CITY GOVERNMENT EMPLOYEES BY FUNCTION

CITY OF FONTANA
Full-time Equivalent Employees as of June 30,
154
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Function/Program
General Government
Completed recruitment for full time position 55 50 52 47 50 55 41 37 48 48 New maintenance CFD's/ Annexations formed 3 6 9 9 2 5 7 7 3 1 Police
Arrests per sworn position 27 32 36 46 44 48 49.56 54 48 38 Computer Aided Dispatch Entries per Dispatcher 6,169 5,875 5,999 5,109 5,187 5,172 5,157 4,933 4,798 4,798 Number of traffic collision reports processed 2,565 2,700 2,697 3,198 3,316 3,403 3,191 2,576 2,458 2,458 Building and Code Compliance
Building permits issued 3,000 3,000 3,665 3,529 5,565 5,100 3,400 2,800 2,800 2,500 Building inspections performed 20,000 20,000 12,870 19,858 28,560 33,000 25,000 18,000 18,000 15,000 Public Works
Miles of pavement rehabilitation 25 30 33 33 33 33 25 15 25 25 Graffiti Hotline calls completed 4,000 4,200 3,117 3,117 4,268 4,268 5,297 4,040 3,746 6,716 Potholes filled 4,000 5,500 3,951 7,051 8,122 8,122 17,000 11,000 17,000 17,000 Community Services
Total Number of Recreation Program Participants 738,806 510,469 1,064,659 1,900,464 1,734,000 1,799,532 1,764,532 1,729,933 1,647,555 1,863,031 Sources: Various City departments
2022/23 Budget Books
Fiscal Year

CITY OF FONTANA

OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
155
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Function/Program
Police
Stations 1 1 1 1 1 1 1 1 1 1
Contact stations 2 2 2 2 2 2 2 2 2 2
Engineering
Traffic signals 209 207 206 200 195 191 189 186 180 173 Public Works
Lane miles of streets 1,751 1,751 1,751 1,751 1,751 1,751 1,532 1,512 1,525 1,481 Sanitary sewers (miles) 478 469 463 438 425 425 424 422 422 422 Community Services
Parks 48 47 47 46 44 44 43 43 40 40
Playgrounds 44 42 42 41 39 39 38 38 35 35
Recreation Centers 14 14 14 10 10 10 9 9 9 9
Sources: Various City departments
Fiscal Year

CITY OF FONTANA

CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
156
Transportation:Year of incorporation: 1952
Air: Ontario International Airport
Form of Government: Council - Manager
Bus: Omnitrans County Bus Service

42.4Area in square miles:

Highways:

Interstate 10628Miles of streets:

Interstate 15
Interstate 210409 milesSanitary sewers:

State Highway 66
162 milesStorm drains:

Rail:548 acresStreetscapes:

Metrolink (Commuter)
Burlington Northern/Santa Fe630 acresParks:

Union Pacific

10.4 milesBicycle trails:

Police protection:

City of Fontana
3Number of stations
Number of personnel:
217Sworn
95Non-sworn
632City employees (full time):

Fire protection:

County of San Bernardino
7Number of stations
118Number of personnel
Source: City of Fontana Departments
2022/23 Budget Book

CITY OF FONTANA

MISCELLANEOUS STATISTICAL INFORMATION
June 30, 2022
Water service:

Cucamonga County Water District
San Gabriel Valley Water Co.

West San Bernardino County Water District
Sewer service:

Inland Empire Utilities Agency
City of Fontana
City of Rialto
Education:

Elementary Schools 30
Middle Schools 7
High Schools 5
Continuation High Schools 2
Online Learning 2
Adult School 1
157

Fontana City CouncilJuly 25, 2023

Fontana City Council
July 25, 2023