Agenda packet — Fontana City Council, February 27, 2024 (part 3 of 3)

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 1,730,764$ 20,796,224$ 44,902$ 135,055$ 22,250,685$ 4,977,349$ 5,027,938$ 734,519$ 55,581$ Receivables:

Accounts - 4,415 - - - - - - -
Assessments - - - - - - - - -
Interest 8,731 104,794 226 681 112,240 25,107 25,363 635,839 280 Loans - - - - - - - 6,737,858 -
Allowance for doubtful accounts - - - - - - - - -
Leases - - - - - - - - -
Deposits 2,650 8,446 - - - - - - 169
Due from other governments 471,393 7,732,841 12,912 - - 1,291,501 832,231 81,788 - Inventories 133,900 - 738,031 - - - - - -
Restricted assets:

Cash and investments with fiscal agent - 166,052 - - - - - - - Total Assets 2,347,438$ 28,812,772$ 796,071$ 135,736$ 22,362,925$ 6,293,957$ 5,885,532$ 8,190,004$ 56,030$ Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts payable 421,138$ 1,504,607$ 4,458$ -$ -$ 193,146$ 7,350$ 62$ 3$ Retentions payable - 245,012 - - - - - - -
Due to other funds - 6,049,197 - - - - - - -
Due to other governments - - - - - - - 7,370,067 -
Unearned revenue - - - - - - - - -
Advances from other funds - - - - - - - - -
Total Liabilities 421,138 7,798,816 4,458 - - 193,146 7,350 7,370,129 3 Deferred inflows of resources:

Unavailable revenue - 6,710,495 - - - 1,291,501 - 79,870 - Leases - - - - - - - - -
Total deferred inflows of resources - 6,710,495 - - - 1,291,501 - 79,870 - Fund balances:

Nonspendable 136,550 8,446 738,031 - - - - 6,737,858 169 Restricted 1,789,750 14,295,015 53,582 135,736 22,362,925 4,809,310 5,878,182 - 55,858 Assigned - - - - - - - - -
Unassigned - - - - - - - (5,997,853) -
Total fund balances 1,926,300 14,303,461 791,613 135,736 22,362,925 4,809,310 5,878,182 740,005 56,027 Total liabilities, deferred inflows of
resources and fund balances 2,347,438$ 28,812,772$ 796,071$ 135,736$ 22,362,925$ 6,293,957$ 5,885,532$ 8,190,004$ 56,030$ Special Revenue
105
670

CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
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 $ 11,302,943$ 2,913,010$ -$ 496$ -$ 899,060$ 2,619,071$ 1,325,424$ 11,350$ 576,112 - - - - - - 105,230 - - -
- - - - - - - - - -
55,772 - - - - 4,436 13,211 6,686 56 2,906
- - - 1,101,929 - - - - - -
- - - - - - - - - -
- - - - - - - - - -
2,947 - - 70 - - - - - -
19,841 2,237,699 56,291 1,223,880 216,233 - - 70,975 - - - - - - - - - - - -
- - - - - - - - - -
$ 11,381,503$ 5,150,709$ 56,291$ 2,326,375$ 216,233$ 903,496$ 2,737,512$ 1,403,085$ 11,406$ 579,018 $ 123,850$ 532,351$ 523$ 423,548$ 20,980$ 70,145$ 3,370$ 2,500$ -$ 1,909 - - - - - - - - - -
- - 55,767 691,918 194,632 - - - - -
- 15,366 - 1,101,929 - - - - - -
- 4,606,188 - - 622 728,292 - - - -
- - - - - - - - - -
123,850 5,153,905 56,290 2,217,395 216,234 798,437 3,370 2,500 - 1,909 - 1,119,022 56,291 912,077 1,214 - - - - -
- - - - - - - - - -
- 1,119,022 56,291 912,077 1,214 - - - - -
2,947 - - 1,101,999 - - - - - -
11,254,706 - - - - 105,059 2,734,142 1,400,585 11,406 577,109 - - - - - - - - - -
- (1,122,218) (56,290) (1,905,096) (1,215) - - - - -
11,257,653 (1,122,218) (56,290) (803,097) (1,215) 105,059 2,734,142 1,400,585 11,406 577,109 $ 11,381,503$ 5,150,709$ 56,291$ 2,326,375$ 216,233$ 903,496$ 2,737,512$ 1,403,085$ 11,406$ 579,018 Special Revenue
106
671

CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
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 Lighting
Community Fontana Housing Permanent Local Protection Landscape District #3 Services ASES Community Authority Housing District Maintenance Hunter's Opioid Reimbursements ELO-P Foundation AB 1486 Allocation CFD Districts Ridge AB 2928 Settlement $ -$ 485,886$ 3,383,134$ -$ 4,452,903$ 4,527,472$ 43,737$ 152,046$ 209,930$ - - - - 116 - - - - - -
- - - - - 98,278 - - - -
- 2,451 17,066 - 22,462 22,838 221 750 1,036 -
- - - - - - - - - -
- - - - - (38,813) (146) - - -
- - - - - - - - - -
- - - - - 999 - - - -
1,986,355 - - 727,333 - 31,937 3 - 92,943 1,729,924
- - - - - - - - - -
- - - - - - - - - -
$ 1,986,355$ 488,337$ 3,400,200$ 727,449$ 4,475,365$ 4,642,711$ 43,815$ 152,796$ 303,909$ 1,729,924 $ 881,622$ -$ -$ 648,564$ -$ 653,120$ -$ -$ -$ 259,299
- - - - - - - - - -
1,104,732 - - 240,803 - - - - - 1,388,003
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
1,986,354 - - 889,367 - 653,120 - - - 1,647,302
1,539,119 - - 727,333 - - - - - 1,249,473
- - - - - - - - - -
1,539,119 - - 727,333 - - - - - 1,249,473
- - - - - 999 - - - -
- 488,337 3,400,200 - 4,475,365 3,988,592 43,815 152,796 303,909 - - - - - - - - - - -
(1,539,118) - - (889,251) - - - - - (1,166,851)
(1,539,118) 488,337 3,400,200 (889,251) 4,475,365 3,989,591 43,815 152,796 303,909 (1,166,851) $ 1,986,355$ 488,337$ 3,400,200$ 727,449$ 4,475,365$ 4,642,711$ 43,815$ 152,796$ 303,909$ 1,729,924 Special Revenue
107
672

CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
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
Community San Sevaine Etiwanda Library
ARPA Facilities General Storm Flood Flood Control Park Landscape Capital Police County Districts Debt Service Drain Control Development Development Improvements Improvement Facility $ 32,634,120$ -$ 23,158,241$ 1,925,145$ 45,685$ 20,227,909$ 5,831,230$ 1,176,695$ 3,950,428$ - 158 - - - - - - - - -
441,733 - - - - - - - - -
164,461 - 116,809 9,711 230 102,036 29,375 5,936 19,927 - - - - - - - - - - -
(112,306) - - - - - - - - -
- - - - - - - - - -
7,008 - 7,000 - - - - - 5,977 -
776 - - - - - - - - 131,499
- - - - - - - - - -
- 1,127 - - - - - - - -
$ 33,135,950$ 1,127$ 23,282,050$ 1,934,856$ 45,915$ 20,329,945$ 5,860,605$ 1,182,631$ 3,976,332$ 131,499 $ 1,350,308$ -$ 228,402$ 3,369$ -$ 7,154$ 33,728$ -$ 247,362$ 500 - - - - - 3,347 - - 16,143 -
- 3,196 - - - - - - - 130,999
- - - - - - - - - -
- - - - - - - - - -
- - 2,295,000 - - - - - - -
1,350,308 3,196 2,523,402 3,369 - 10,501 33,728 - 263,505 131,499 - - - - - - - - - 131,499
- - - - - - - - - -
- - - - - - - - - 131,499
7,008 - 7,000 - - - - - 5,977 -
31,778,634 - - - - - - - - -
- - 20,751,648 1,931,487 45,915 20,319,444 5,826,877 1,182,631 3,706,850 - - (2,069) - - - - - - - (131,499)
31,785,642 (2,069) 20,758,648 1,931,487 45,915 20,319,444 5,826,877 1,182,631 3,712,827 (131,499) $ 33,135,950$ 1,127$ 23,282,050$ 1,934,856$ 45,915$ 20,329,945$ 5,860,605$ 1,182,631$ 3,976,332$ 131,499 Special Revenue Capital Projects
108
673

CITY OF FONTANA
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Assets:

Cash and investments
Receivables:

Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Deposits
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
Capital Government Underground Fire Housing Protection Housing Governmental Improvements Improvement Utilities Assessment Trust District Authority Funds $ 12,382,794$ 291,247$ 603,341$ 5,236,793$ 16,200,230$ 1,017,787$ 215,906,503$ 2,569,267 - - - - - 8,447 118,366 -
- - - - - - 540,011 -
62,463 1,469 3,043 132,581 81,719 168,917 1,974,538 12,709 - - - 1,000,000 - 1,855,937 10,695,724 -
- - - - - - (151,265) -
- - - - - 7,706,519 7,706,519 -
- - - - - - 35,266 -
- - - 1,250,894 - - 20,213,986 14,737
- - - - - - 871,931 -
- - - 28,361 22,634,840 4,868 22,835,248 -
$ 12,445,257$ 292,716$ 606,384$ 7,648,629$ 38,916,789$ 10,762,475$ 280,746,827$ 2,596,713 $ -$ -$ -$ 190,550$ 230,146$ 3,687$ 8,048,151$ 400
- - - - 309,426 - 573,928 -
- - - - - - 9,859,247 -
- - - - - - 8,487,362 -
- - - - - - 5,335,102 -
- - - - - - 4,012,369 1,717,369
- - - 190,550 539,572 3,687 36,316,159 1,717,769
- - - 106,165 - 168,598 14,092,657 -
- - - - - 7,507,767 7,507,767 -
- - - 106,165 - 7,676,365 21,600,424 -
- - - 1,000,000 - 1,855,937 11,602,921 -
- - - - - - 110,095,013 -
12,445,257 292,716 606,384 6,351,914 38,377,217 1,226,486 113,943,770 878,944 - - - - - - (12,811,460) -
12,445,257 292,716 606,384 7,351,914 38,377,217 3,082,423 222,830,244 878,944 $ 12,445,257$ 292,716$ 606,384$ 7,648,629$ 38,916,789$ 10,762,475$ 280,746,827$ 2,596,713 Capital Projects
109
674

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2023
Schedule 2

Page 1 of 5 ends

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

Taxes -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Licenses and permits - - - - - - - - - -
Intergovernmental 5,369,107 7,198,973 - - - - 4,749,367 57,686 13,176 74,662 Charges for services - - - - 1,336,340 4,346,827 - - - - Fines and forfeitures - - 66,389 - - - - - - -
Special assessments - - - - - - - - - -
Investment earnings (loss) (2,434) 146,599 (168) 1,058 163,159 809 (66,132) 7,154 739 3,818 Other revenue - - - - - - - - - -
Total revenues 5,366,673 7,345,572 66,221 1,058 1,499,499 4,347,636 4,683,235 64,840 13,915 78,480 Expenditures:

Current:

General government:

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

Police - - - - - - - - 22,996 50,743
Fire - - - - - - - - - -
Public works 4,246,038 - - - - 2,251,064 77,362 - - -
Community development - - - - - - - 144,710 - -
Community services - - - - - 49,698 - - - -
Engineering - 11,873,955 68,247 - - - - - - -
Debt service:

Principal - - - - - - - - - -
Interest - - - - - - - - - -
Total expenditures 4,246,038 11,873,955 68,247 - - 2,300,762 77,362 144,710 22,996 50,743 Excess (deficiency) of revenues
over (under) expenditures 1,120,635 (2,026) (4,528,383) 1,499,499 2,046,874 4,605,873 1,058 (9,081) (79,870) 27,737 Other Financing Sources (Uses):

Transfers in - 21,602 - - - - - - - -
Transfers out (815,430) (99,900) - - (859,000) (578,080) - - - - - - - - - - - - - -
Total other financing sources (uses) (815,430) (78,298) - - (859,000) (578,080) - - - - Net change in fund balances 305,205 (4,606,681) (2,026) 1,058 640,499 1,468,794 4,605,873 (79,870) (9,081) 27,737 Fund Balances:

Beginning of fiscal year (deficit), as restated 1,621,095 18,910,142 793,639 134,678 21,722,426 3,340,516 1,272,309 819,875 65,108 549,372 End of fiscal year (deficit) 1,926,300$ 14,303,461$ 791,613$ 135,736$ 22,362,925$ 4,809,310$ 5,878,182$ 740,005$ 56,027$ 577,109$ Sale of capital assets
Special Revenue
110
675

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2023
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
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
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year (deficit), as restated
End of fiscal year (deficit)
Sale of capital assets
Schedule 2

Page 2 of 5 ends

Housing and Federal
Community Law AB 3229 Air Quality Down Community
Federal Development Enforcement State COPS Office of Management Payment Services Seizure Grants TDA Block Grant Block Grant Program Traffic Safety District Assistance Reimbursements $ -$ -$ -$ -$ -$ 543,830$ -$ -$ -$ -
- - - - - - - - - -
2,032,951 31,241 3,030,076 361,515 557,301 - 351,285 - 3,306,604 10,753,405 - - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - 8,542 15,817 9,203 115 - 173,211
- - - - - - - - - -
2,032,951 31,241 3,030,076 361,515 565,843 559,647 360,488 115 3,306,604 10,926,616 70,843 - 8,423 - - - 3,000 - - -
- - - (6) - - - - - -
- - - - - - - - - -
- - - - - - 15,184 - - -
497,078 - 240,000 304,606 565,536 94,825 - - - 2,351,199 - - - - - - - - - -
46,306 - - - - - 104,829 - - -
1,578,131 - 3,443,600 - - - - - - -
- - - - - - - - 3,861,353 -
288,031 78,554 - - - - 89,909 - - -
- - - - - - - - - -
- - - - - - - - - -
2,480,389 78,554 3,692,017 304,606 565,536 94,825 212,922 - 3,861,353 2,351,199 8,575,417 (47,313) (661,941) (447,438) 307 464,822 147,566 115 56,909 (554,749) 47,312 - - - - - - - - -
- - (91,800) - - (230,600) (16,420) - (458,805) (379,656) - - - - - - - - - -
47,312 - (91,800) - - (230,600) (16,420) - (458,805) (379,656) (400,126) (47,313) (753,741) 56,909 307 234,222 131,146 115 (1,013,554) 8,195,761 (722,092) (8,977) (49,356) (58,124) 104,752 2,499,920 1,269,439 11,291 (153,297) 3,061,892 $ (1,122,218)$ (56,290)$ (803,097)$ (1,215)$ 105,059$ 2,734,142$ 1,400,585$ 11,406$ (1,166,851)$ 11,257,653 Special Revenue
111
676

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2023
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
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
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year (deficit), as restated
End of fiscal year (deficit)
Sale of capital assets
Schedule 2

Page 3 of 5 ends

Fire Lighting
Fontana Housing Permanent Local Protection Landscape District #3 ASES Community Authority Housing District Maintenance Hunter's Opioid ELO-P Foundation AB 1486 Allocation CFD Districts Ridge AB 2928 Settlement $ -$ -$ -$ -$ 2,956$ 20$ -$ -$ -
- - - 240,167 - - - - -
- - 339,522 - 275,000 - 50,540 302,244 447,236
- - - - - - - - -
- - - - - - - - -
- - - - 4,303,237 35,121 - - -
4,050 26,510 - 32,265 59,442 94 750 1,665 -
7,000 - - - 93,935 - - - -
11,050 26,510 339,522 272,432 4,734,570 35,235 51,290 303,909 447,236 7,912 - 889,005 - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - 125,047 - - - - -
- - - - 5,328,039 22,294 - - -
- - - - - - - - -
- - - - - - - - 1,720,676
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
7,912 - 889,005 125,047 5,328,039 22,294 - - 1,720,676
(1,273,440) 26,510 3,138 (549,483) 147,385 (593,469) 51,290 303,909 12,941 - - - - 615,618 - 101,506 - -
- - - (900) (558,340) (2,860) - - (63,923)
- - - - - - - - -
- - - (900) 57,278 (2,860) 101,506 - (63,923)
3,138 26,510 (549,483) 146,485 (536,191) 10,081 152,796 303,909 (1,337,363) 485,199 3,373,690 (339,768) 4,328,880 4,525,782 33,734 - - (201,755) $ 488,337$ 3,400,200$ (889,251)$ 4,475,365$ 3,989,591$ 43,815$ 152,796$ 303,909$ (1,539,118) Special Revenue
112
677

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2023
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
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
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year (deficit), as restated
End of fiscal year (deficit)
Sale of capital assets
Schedule 2

Page 4 of 5 ends

Debt Service
Upper
Community San Sevaine Etiwanda Library
ARPA Facilities General Storm Flood Flood Control Park Landscape Capital Police County Districts Debt Service Drain Control Development Development Improvements Improvement Facility $ 16,758$ -$ -$ -$ -$ -$ -$ -$ -$ -
- - 3,176,670 626,722 - 3,435,851 - 104,438 387,938 -
- - - - - - - - - -
88,453 - - - - - 221,702 - - -
- - - - - - - - - -
14,887,718 - - - - - - - - -
249,519 1,504 121,547 2,715 358 142,775 50,553 11,812 25,073 - - - - - - 30,913 - - - -
15,242,448 1,504 3,298,217 629,437 358 3,609,539 272,255 116,250 413,011 - - - - - - - - - - -
- 3,575 - - - - 41,000 - - -
- - 3,812 - - - - - - -
- - - - - - - - - -
- - - - - - - - 131,098 -
- - - - - - - - - -
9,597,093 - - - - 242,739 - 113,459 - 131,499
- - - - - - - - - -
- - - - - - - - - -
- - 665,654 87,935 - 1,018,700 265,173 - - -
- 1,760,000 - - - - - - - -
- 2,248,950 - - - - - - - -
9,597,093 4,012,525 669,466 87,935 - 1,261,439 306,173 113,459 131,098 131,499 (131,499) 5,645,355 (4,011,021) 541,502 358 2,348,100 2,628,751 (33,918) 281,913 2,791 - 4,008,950 1,810 - - - 7,866 - 24,342 -
(5,361,553) - (125,460) (13,670) - (223,690) (47,840) - (175,870) - - - - - - - - - - -
(5,361,553) 4,008,950 (123,650) (13,670) - (223,690) (39,974) - (151,528) - 283,802 (2,071) 2,505,101 527,832 358 2,124,410 (73,892) 2,791 130,385 (131,499) 31,501,840 2 18,253,547 1,403,655 45,557 18,195,034 5,900,769 1,179,840 3,582,442 - $ 31,785,642$ (2,069)$ 20,758,648$ 1,931,487$ 45,915$ 20,319,444$ 5,826,877$ 1,182,631$ 3,712,827$ (131,499) Special Revenue Capital Projects
113
678

CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2023
Revenues:

Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
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
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses):

Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund Balances:

Beginning of fiscal year (deficit), as restated
End of fiscal year (deficit)
Sale of capital assets
Schedule 2

Page 5 of 5 ends

Total
General Affordable Fire Fontana Other
Capital Government Underground Fire Housing Protection Housing Governmental Improvements Improvement Utilities Assessment Trust District Authority Funds $ -$ -$ -$ -$ -$ -$ 563,564$ -
- - 256,594 1,130,905 - - 9,359,285 -
- - - 1,250,894 - - 40,552,785 -
374,013 - - - - - 6,367,335 -
- - - - - - 66,389 -
- - - - - - 19,226,076 -
89,241 2,282 6,353 22,377 441,868 55,215 2,109,210 299,752 - - - 30,106 - 102,883 744,198 479,361
463,254 2,282 262,947 2,434,282 441,868 158,098 78,988,842 779,113 - - - - - - 979,183 -
- - - - - 75,898 120,467 -
- - - - - - 3,812 -
- - - - - - 15,184 -
- - - - - - 4,258,081 -
- - - - 797,225 - 922,272 -
- - - 33,643 - - 22,327,805 133,440
- - - 519,043 - - 13,726,654 8,041,170
- - - - - - 5,631,727 -
- - - - 4,665,390 - 22,890,044 3,788,496
- - - - - - 1,760,000 -
- - - - - - 2,248,950 -
- - - 552,686 5,462,615 75,898 74,884,179 11,963,106
(11,183,993) 2,282 262,947 1,881,596 463,254 (5,020,747) 4,104,663 82,200 - - - - 18,632,100 - 23,461,106 -
- - (322,890) - (42,900) (93,500) (10,924,067) (360,980) - - - - - - 31,940 31,940
- - (322,890) - 18,589,200 (93,500) 12,568,979 (329,040) 463,254 2,282 (59,943) 1,881,596 13,568,453 (11,300) 16,673,642 (11,513,033) 11,982,003 290,434 666,327 5,470,318 24,808,764 3,093,723 206,156,602 12,391,977 $ 12,445,257$ 292,716$ 606,384$ 7,351,914$ 38,377,217$ 3,082,423$ 222,830,244$ 878,944 Capital Projects
114
679

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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 6,220,110 5,369,107 (851,003) 27,000,946 7,198,973 3,545,800 (19,801,973) Charges for services - - - - - - - -
Fines and forfeitures - - - - - - - -
Special assessments - - - - - - - -
Investment earnings 2,650 2,650 (5,084) (2,434) 159,000 146,599 159,000 (12,401) Contribution from property owners - - - - - - - -
Other revenue - - - - - - - -
Total revenues 4,902,200 6,222,760 5,366,673 (856,087) 27,159,946 7,345,572 3,704,800 (19,814,374) Expenditures:

Current:

General government:

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

Police - - - - - - - -
Fire - - - - - - - -
Public works 3,763,090 3,854,398 4,246,038 (391,640) - - - - Community development - - - - - - - -
Community services - - - - - - - -
Engineering - - - - 1,554,980 46,951,644 11,873,955 35,077,689 Capital outlay - - - - - - - -
Debt service:

Principal - - - - - - - -
Interest - - - - - - - -
Payment to refunded bond escrow agent - - - - - - - -
Total expenditures 3,763,090 3,854,398 4,246,038 (391,640) 46,951,644 11,873,955 35,077,689 1,554,980 Excess (deficiency) of revenues
over (under) expenditures 1,139,110 2,368,362 1,120,635 (1,247,727) 2,149,820 (4,528,383) (19,791,698) 15,263,315 Other Financing Sources (Uses):

Transfers in - - - - - - 21,602 21,602
Transfers out (815,430) (815,430) (588,030) - (99,900) (99,900) (99,900) - Sale of capital assets - - - - - - - -
Total other financing sources (uses) (588,030) (815,430) (815,430) - (99,900) (78,298) (99,900) 21,602 Net change in fund balances 551,080 1,552,932 305,205 (1,247,727) 2,049,920 (4,606,681) (19,891,598) 15,284,917 Fund balances - beginning 1,621,095 1,621,095 1,621,095 - 18,910,142 18,910,142 18,910,142 - Fund balances - ending 2,172,175 $ 3,174,027 $ 1,926,300 $ $ (1,247,727) $ 20,960,062 $ (981,456) $ 15,284,917 $ 14,303,461 Special Revenue
Gas Tax Traffic Congestion Relief
115
680

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
- - - - - - - -
- - - - - - - -
42,000 66,389 24,389 - - - - 35,000
- - - - - - - -
750 750 (918) (168) 1,200 1,058 1,200 (142)
- - - - - - - -
2,600 - 2,600 (2,600) - - - -
45,350 66,221 20,871 1,200 1,200 1,058 38,350 (142)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
49,020 68,247 59,520 (19,227) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
49,020 68,247 59,520 (19,227) - - - -
(3,670) (2,026) (21,170) 1,200 1,200 1,058 1,644 (142)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
(3,670) (2,026) (21,170) 1,200 1,200 1,058 1,644 (142)
793,639 793,639 - 134,678 134,678 134,678 - 793,639
$ 789,969 $ 791,613 $ 1,644 $ 135,878 $ 135,878 $ 135,736 $ 772,469 $ (142) Traffic Safety Prop 1B
Special Revenue
116
681

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
- - - - - - - -
1,315,000 1,336,340 21,340 3,000,000 3,000,000 4,346,827 1,346,827 1,315,000 - - - - - - - -
- - - - - - - -
169,000 163,159 169,000 (5,841) 29,400 809 29,400 (28,591) - - - - - - - -
- - - - - - - -
1,484,000 1,499,499 15,499 3,029,400 3,029,400 4,347,636 1,318,236 1,484,000 - - - - - - - -
- - - - - - - -
- - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - 3,078,680 4,751,317 2,251,064 2,500,253 -
- - - - - - - -
- - - 50,150 50,150 49,698 452 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - 3,128,830 4,801,467 2,300,762 2,500,705 -
1,484,000 1,499,499 15,499 1,484,000 (1,772,067) (99,430) 3,818,941 2,046,874 - - - - - - - -
(859,000) (859,000) (859,000) - (578,080) (578,080) (458,080) - - - - - - - - -
(859,000) (859,000) (859,000) - (578,080) (578,080) (458,080) - 625,000 640,499 15,499 625,000 (2,350,147) (557,510) 3,818,941 1,468,794 21,722,426 21,722,426 - 3,340,516 3,340,516 3,340,516 - 21,722,426 $ 22,347,426 $ 22,362,925 $ 15,499 $ 2,783,006 $ 990,369 $ 4,809,310 $ 3,818,941 $ 22,347,426 Municipal Services Fiscal Impact
Special Revenue
Solid Waste Mitigation
117
682

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
4,663,817 4,749,367 85,550 796,660 5,626,108 57,686 4,145,000 (5,568,422) - - - - - - - -
- - - - - - - -
- - - - - - - -
10,800 10,800 (76,932) (66,132) - 7,154 7,154 -
- - - - - - - -
- - - - - - - -
4,674,617 4,683,235 8,618 796,660 5,626,108 64,840 4,155,800 (5,561,268) - - - 794,360 660,030 - 660,030 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,904,828 77,362 5,827,466 - - - - 4,145,000
- - - - 4,872,872 144,710 4,728,162 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,904,828 77,362 5,827,466 794,360 5,532,902 144,710 5,388,192 4,145,000 10,800 (1,230,211) 5,836,084 2,300 93,207 4,605,873 (173,077) (79,870) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
10,800 (1,230,211) 5,836,084 2,300 93,207 4,605,873 (173,077) (79,870) 1,272,309 1,272,309 - 819,875 819,875 819,875 - 1,272,309 $ 42,098 $ 5,878,182 $ 5,836,084 $ 822,175 $ 913,082 $ 740,005 $ 1,283,109 $ (173,077) Road Maintenance and Rehabilitation Home Program
Special Revenue
118
683

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
18,750 13,176 18,750 (5,574) 75,000 74,662 125,000 (338) - - - - - - - -
- - - - - - - -
- - - - - - - -
1,000 739 1,000 (261) 5,600 3,818 5,600 (1,782)
- - - - - - - -
- - - - - - - -
19,750 13,915 19,750 (5,835) 80,600 78,480 130,600 (2,120) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
38,100 22,996 15,104 54,690 57,200 50,743 6,457 38,100
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
38,100 22,996 15,104 54,690 57,200 50,743 6,457 38,100
(18,350) (9,081) (18,350) 75,910 23,400 27,737 4,337 9,269 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
(18,350) (9,081) (18,350) 75,910 23,400 27,737 4,337 9,269 65,108 65,108 - 549,372 549,372 549,372 - 65,108
$ 46,758 $ 56,027 $ 9,269 $ 625,282 $ 572,772 $ 577,109 $ 4,337 $ 46,758 Crime Prevention Seizure
Special Revenue
State Seizures
119
684

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
10,800,000 10,753,405 2,000,000 (46,595) 17,872,117 2,032,951 1,813,860 (15,839,166) - - - - - - - -
- - - - - - - -
- - - - - - - -
55,000 173,211 118,211 - - - - 55,000
- - - - - - - -
21,000 - 21,000 (21,000) - (148,647) 148,647 -
10,876,000 10,926,616 50,616 1,813,860 17,723,469 2,032,951 2,076,000 (15,690,518) - - - - 130,138 70,843 59,295 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
4,232,272 2,351,199 1,881,073 280,320 946,526 497,078 449,448 2,099,790 - - - - - - - -
- - - 75,360 146,123 46,306 99,817 -
- - - - 7,213,956 1,578,131 5,635,825 -
- - - - 202,050 - 202,050 -
- - - 1,560,000 8,502,925 288,031 8,214,894 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
4,232,272 2,351,199 1,881,073 1,915,680 17,141,719 2,480,389 14,661,330 2,099,790 (23,790) 8,575,417 1,931,689 6,643,728 (101,820) 581,750 (1,029,188) (447,438) - - - 101,820 - 47,312 47,312 -
- (379,656) (101,506) (278,150) - - - -
- - - - - - - -
- (379,656) (101,506) (278,150) - 47,312 47,312 101,820 (23,790) 8,195,761 1,830,183 - 581,750 6,365,578 (981,876) (400,126) 3,061,892 3,061,892 - 3,061,892 (722,092) (722,092) (722,092) - $ 9,427,470 $ 11,257,653 $ 1,830,183 $ 3,038,102 $ (140,342)$ (1,122,218)$ (981,876)$ (722,092) Special Revenue
Federal Seizures Grants
120
685

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
9,119,898 3,030,076 2,324,980 (6,089,822) 362,556 361,515 208,330 (1,041) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
9,119,898 3,030,076 2,324,980 (6,089,822) 362,556 361,515 208,330 (1,041) 427,961 8,417 419,544 - - - - 1,986,620
- - - - - - - -
- - - - - - - -
- - - - - - - -
240,000 240,000 - 208,330 303,657 304,606 274,040 (949) - - - - - - - -
- - - - - - - -
7,237,244 3,443,600 3,793,644 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
7,905,205 3,692,017 4,213,188 208,330 303,657 304,606 2,260,660 (949) 1,214,693 64,320 (1,876,634) (661,941) 58,899 56,909 - (1,990) - - - - - - - -
(91,800) (91,800) (91,800) - - - - -
- - - - - - - -
(91,800) (91,800) (91,800) - - - - -
(27,480) 1,122,893 (1,876,634) (753,741) 58,899 56,909 - (1,990) (49,356) (49,356) (49,356) - (58,124) (58,124) (58,124) - $ (76,836) $ 1,073,537 $ (1,876,634)$ (58,124)$ (803,097) $ 775 $ (1,990)$ (1,215) Special Revenue
Housing and Community Development Block Grant Federal Law Enforcement Block Grant 121
686

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ 385,000 $ 385,000 $ 543,830 $ 158,830 $ - - - - - - - - -
600,673 557,301 400,000 (43,372) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 8,542 8,542 14,500 14,500 15,817 1,317 -
- - - - - - - -
- - - - - - - -
600,673 565,843 400,000 (34,830) 399,500 559,647 160,147 399,500 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
-
664,964 565,536 99,428 220,500 322,501 94,825 227,676 404,430 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
664,964 565,536 99,428 220,500 322,501 94,825 227,676 404,430 (64,290) (4,430) 64,597 179,000 76,999 464,822 387,823 307 - - - - - - - -
- - - - - (230,600) (230,600) -
- - - - - - - -
- - - - - (230,600) (230,600) -
(64,290) (4,430) 64,597 179,000 307 (153,601) 387,823 234,222 104,752 104,752 - 2,499,920 2,499,920 2,499,920 - 104,752 $ 40,462 $ 105,059 $ 64,597 $ 2,678,920 $ 2,346,319 $ 2,734,142 $ 387,823 $ 100,322 Special Revenue
AB 3229 State COPS Program Office of Traffic Safety
122
687

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
300,000 351,285 51,285 - - - - 300,000
- - - - - - - -
- - - - - - - -
- - - - - - - -
10,500 9,203 10,500 (1,297) - 115 115 -
- - - - - - - -
- - - - - - - -
310,500 360,488 49,988 - - 115 115 310,500
9,000 3,000 6,000 - - - - -
- - - - - - - -
- - - - - - - -
16,000 15,184 816 - - - - 16,000
- - - - - - - -
- - - - - - - -
126,910 104,829 22,081 - - - - -
- - - - - - - -
- - - - - - - -
1,222,868 89,909 1,132,959 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
1,374,778 212,922 1,161,856 - - - - 16,000
294,500 (1,064,278) 1,211,844 - - 115 115 147,566
- - - - - - - -
(16,420) (16,420) (16,420) - - - - -
- - - - - - - -
(16,420) (16,420) (16,420) - - - - -
278,080 (1,080,698) 1,211,844 - - 115 115 131,146
1,269,439 1,269,439 - 11,291 11,291 11,291 - 1,269,439
$ 188,741 $ 1,400,585 $ 1,211,844 $ 11,291 $ 11,291 $ 11,406 $ 115 $ 1,547,519 Air Quality Management District
Special Revenue
Down Payment Assistance
123
688

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
6,031,255 3,306,604 3,854,890 (2,724,651) 4,495,120 447,236 - (4,047,884) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
6,031,255 3,306,604 3,854,890 (2,724,651) 4,495,120 447,236 - (4,047,884) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,678,101 3,861,353 1,816,748 - 4,293,364 1,720,676 2,572,688 3,525,330 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,678,101 3,861,353 1,816,748 - 4,293,364 1,720,676 2,572,688 3,525,330 353,154 329,560 (907,903) (554,749) 201,756 - (1,475,196) (1,273,440) - - - - - - - -
(329,560) (458,805) (129,245) (329,560) - - (63,923) (63,923) - - - - - - - -
(329,560) (458,805) (129,245) (329,560) - - (63,923) (63,923) 23,594 - (1,037,148) (1,013,554) 201,756 - (1,539,119) (1,337,363) (153,297) (153,297) (153,297) - (201,755) (201,755) (201,755) - $ (129,703)$ (1,166,851)$ (1,037,148)$ (201,755)$ (153,297) $ 1 $ (1,539,119)$ (1,539,118) Community Services Reimbursements ASES ELO-P
Special Revenue
124
689

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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 4,050 2,850 - - 26,510 26,510 1,200
- - - - - - - -
- 7,000 7,000 - - - - -
1,200 11,050 9,850 - - 26,510 26,510 1,200
10,500 7,912 2,588 - - - - 500
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
10,500 7,912 2,588 - - - - 500
700 (9,300) 12,438 - - 26,510 26,510 3,138
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
700 (9,300) 12,438 - - 26,510 26,510 3,138
485,199 485,199 - 3,373,690 3,373,690 3,373,690 - 485,199 $ 475,899 $ 488,337 $ 12,438 $ 3,373,690 $ 3,373,690 $ 3,400,200 $ 26,510 $ 485,899 Special Revenue
Fontana Community Foundation Housing Authority AB 1486
125
690

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - 285,000 235,000 240,167 5,167 -
4,184,269 339,522 195,000 (3,844,747) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - 35,000 35,000 32,265 - (2,735)
- - - - - - - -
- - - - - - - -
4,184,269 339,522 195,000 (3,844,747) 270,000 272,432 2,432 320,000 3,844,501 889,005 2,955,496 - - - - 195,000
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 494,856 125,047 369,809 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
3,844,501 889,005 2,955,496 - 494,856 125,047 369,809 195,000 339,769 - (889,252) (549,483) 320,000 (224,856) 372,241 147,385 - - - - - - - -
- - - - (900) (900) (900) -
- - - - - - - -
- - - - (900) (900) (900) -
339,769 - (889,252) (549,483) 319,100 (225,756) 372,241 146,485 (339,768) (339,768) (339,768) 4,328,880 4,328,880 4,328,880 - - $ (339,768) $ 1 $ (889,252)$ (889,251) $ 4,103,124 $ 4,475,365 $ 372,241 $ 4,647,980 Special Revenue
Permanent Local Housing Allocation Fire Protection District CFD 126
691

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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 $ 2,956 $ 3,250 $ (294) $ 50 $ 20 $ 50 $ (30)
- - - - - - - -
275,000 275,000 - - - - - -
- - - - - - - -
- - - - - - - -
4,247,100 4,303,237 56,137 34,000 34,000 35,121 1,121 4,247,100 57,400 59,442 2,042 300 300 94 57,400 (206)
- - - - - - - -
- 93,935 93,935 - - - - -
4,582,750 4,734,570 151,820 34,350 34,350 35,235 885 4,307,750 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,576,023 5,328,039 247,984 32,000 32,000 22,294 9,706 4,765,000 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,576,023 5,328,039 247,984 32,000 32,000 22,294 9,706 4,765,000 (993,273) (593,469) (457,250) 2,350 2,350 12,941 10,591 399,804 668,290 615,618 628,390 (52,672) - - - -
(558,340) (558,340) (558,340) - (2,860) (2,860) (2,860) - - - - - - - - -
109,950 57,278 70,050 (2,860) (2,860) (2,860) (52,672) - (883,323) (536,191) (387,200) 347,132 (510) (510) 10,591 10,081 4,525,782 4,525,782 - 33,734 33,734 33,734 - 4,525,782
$ 3,642,459 $ 3,989,591 $ 347,132 $ 33,224 $ 33,224 $ 43,815 $ 10,591 $ 4,138,582 Landscape Maintenance Districts
Special Revenue
Lighting District #3 Hunter's Ridge
127
692

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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):

Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Schedule 3

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) $ 15,200 $ 16,758 $ 1,558 $ - $ - $ - $ - $ 15,200
- - - - - - - -
- - - 186,450 186,450 - - (186,450)
- 88,453 88,453 - - - - -
- - - - - - - -
14,192,991 14,887,718 694,727 - - - - 13,795,920
273,700 249,520 273,700 (24,180) - 1,504 1,504 -
- - - - - - - -
- - - - - - - -
14,481,891 15,242,449 760,558 186,450 186,450 1,504 14,084,820 (184,946) - - - - - - - -
- - - 20,000 20,000 3,575 16,425 -
- - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
12,827,418 9,597,093 3,230,325 - - - - 9,666,370
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - 1,365,000 1,760,000 1,760,000 - -
- - - 1,747,890 2,248,950 2,248,950 - -
- - - - - - - -
12,827,418 9,597,093 3,230,325 3,132,890 4,028,950 4,012,525 16,425 9,666,370 1,654,473 5,645,356 3,990,883 4,418,450 (3,842,500) (4,011,021) (168,521) (2,946,440) 445,440 581,206 135,766 2,946,440 4,008,950 4,008,950 - 445,440 (5,924,080) (5,942,759) (18,679) (5,866,340) - - - -
- - - - - - - -
(5,478,640) (5,361,553) (5,420,900) 2,946,440 4,008,950 4,008,950 - 117,087 (3,824,167) (1,002,450) 4,107,970 - 166,450 283,803 (168,521) (2,071) 31,501,840 31,501,840 - 2 2 2 - 31,501,840
$ 27,677,673 $ 31,785,643 $ 4,107,970 $ 2 $ 166,452 $ 30,499,390 $ (168,521)$ (2,069) Community Facilities Districts General Debt Service
Special Revenue Debt Service
128
693

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
Schedule 3

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) Revenues:

Taxes - $ - $ - $ - $ - $ - $ - $ - $
Licenses and permits - - - - - - - -
Intergovernmental - - - - - - - -
Charges for services - - - - - - - -
Fines and forfeitures - - - - - - - -
Special assessments - - - - - - - -
Investment earnings 79,000 79,000 299,752 220,752 180,000 180,000 72,403 (107,597) Contribution from property owners - - - - - - - -
Other revenue - 2,029,443 479,361 (1,550,082) - - - -
Total revenues 79,000 2,108,443 779,113 (1,329,330) 180,000 72,403 180,000 (107,597) Expenditures:

Current:

General government:

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

Police - - - - - - - -
Fire - - - - - - - -
Public works - 458,371 133,440 324,931 - 133,315 133,312 3 Community development - 8,316,000 8,041,170 274,830 - - - - Community services - - - - - - - -
Engineering - 7,135,954 3,788,496 3,347,458 - 455,022 110,143 344,879 Capital outlay - - - - - - - -
Debt service:

Principal - - - - - - - -
Interest - - - - - - - -
Payment to refunded bond escrow agent - - - - - - - -
Total expenditures - 15,910,325 11,963,106 3,947,219 - 588,338 243,455 344,883 Excess (deficiency) of revenues
over (under) expenditures 79,000 (11,183,993) (13,801,882) 180,000 2,617,889 (171,052) (408,338) 237,286 Other Financing Sources (Uses):

Transfers in - - - - - - - -
Transfers out (360,980) (360,980) (360,980) - (462,470) (462,470) (462,470) - Proceeds of refunding bonds - - - - - - - -
Sale of capital assets - 31,940 31,940 - - - - -
Premium on refunding bonds issued - - - - - - - -
Total other financing sources (uses) (360,980) (329,040) (329,040) - (462,470) (462,470) (462,470) - Net change in fund balances (14,130,922) (11,513,033) (281,980) 2,617,889 (870,808) (633,522) (282,470) 237,286 Fund balances - beginning 12,391,977 12,391,977 12,391,977 - 42,671,499 42,671,499 42,671,499 - Fund balances - ending 12,109,997 $ $ (1,738,945) $ 2,617,889 $ 42,389,029 $ 41,800,691 $ 42,037,977 $ 237,286 $ 878,944 Capital Improvements Future Capital Projects
Capital Projects
129
694

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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
Proceeds of refunding bonds
Sale of capital assets
Premium on refunding bonds issued
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
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) $ - $ - $ - $ - $ - $ - $ - $ -
2,500,000 - 2,500,000 (2,500,000) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 46,992 46,992 - -
120,000 120,000 (137,761) (17,761) 263 730,172 729,909 100 - - - - 6,498,160 10,815,577 4,317,417 -
- - - - 62,556 - - (62,556)
2,620,000 2,620,000 (2,637,761) (17,761) 6,607,971 11,592,741 4,984,770 100 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
1,575,000 - 1,575,000 - 731,683 424,199 307,484 1,575,000 - - - - - - - -
- - - - - - - -
680,000 - 680,000 - 6,162,260 8,430,629 - (2,268,369)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
2,255,000 - 2,255,000 - 6,893,944 8,854,828 1,575,000 (1,960,884) 365,000 1,045,000 (17,761) 100 382,761 (285,973) 6,945,655 2,737,913 - - - - - - - -
(120,000) (120,000) 120,000 - - - - -
- - - - - (748,199) (2,765,337) 2,017,138
- - - - - - - -
- - - - 103,545 261,790 158,245 -
(120,000) (120,000) 120,000 - - (486,409) (2,661,792) 2,017,138 245,000 925,000 (17,761) 100 262,761 (2,947,765) 8,962,793 2,252,135 363,217 363,217 - 30,257,097 30,257,097 30,257,097 - 363,217 $ 608,217 $ 345,456 $ 262,761 $ 30,257,197 $ 27,309,332 $ 32,509,232 $ 8,962,793 $ 1,288,217 Sewer Expansion Community Facilities Districts
Capital Projects
130
695

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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 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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - 3,178,000 3,243,500 3,176,670 - (66,830)
270,000 871,840 601,840 - - - - 70,000
6,875,500 8,924,428 2,048,928 - - - - 5,407,500
- - - - - - - -
- - - - - - - -
219,000 231,174 12,174 144,000 144,000 121,547 219,000 (22,453) - - - - - - - -
- - - - - - - -
7,364,500 10,027,442 2,662,942 3,322,000 3,387,500 3,298,217 5,696,500 (89,283) - - - - - - - -
- - - - - - - -
- - - - - 3,812 - (3,812)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
21,645,410 3,485,004 18,160,406 120,040 6,943,616 665,654 6,277,962 12,620 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
21,645,410 3,485,004 18,160,406 120,040 6,943,616 669,466 6,274,150 12,620 5,683,880 (14,280,910) 20,823,348 3,201,960 6,542,438 (3,556,116) 6,184,867 2,628,751 - - - - - 1,810 1,810 -
(185,130) (185,130) (185,130) - (125,460) (125,460) (125,460) - - - - - - - - -
- - - - - - - -
- - - - - - - -
(185,130) (185,130) (185,130) - (125,460) (123,650) (125,460) 1,810 5,498,750 (14,466,040) 20,823,348 3,076,500 6,357,308 (3,681,576) 6,186,677 2,505,101 15,444,197 15,444,197 - 18,253,547 18,253,547 18,253,547 - 15,444,197 $ 978,157 $ 21,801,505 $ 20,823,348 $ 21,330,047 $ 14,571,971 $ 20,758,648 $ 6,186,677 $ 20,942,947 Traffic Mitigation Storm Drain
Capital Projects
131
696

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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) $ - $ - $ - $ - $ - $ - $ - $ -
731,800 626,722 508,000 (105,078) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,700 2,715 5,700 (2,985) 400 358 400 (42)
- - - - - - - -
- - - - - - - -
737,500 629,437 513,700 (108,063) 400 358 400 (42)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
126,580 87,935 38,645 - - - - 96,690
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
126,580 87,935 38,645 - - - - 96,690
610,920 541,502 417,010 (69,418) 400 358 400 (42)
- - - - - - - -
(13,670) (13,670) (13,670) - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
(13,670) (13,670) (13,670) - - - - -
597,250 527,832 403,340 (69,418) 400 358 400 (42)
1,403,655 1,403,655 - 45,557 45,557 45,557 - 1,403,655
$ 2,000,905 $ 1,931,487 $ 1,806,995 $ (69,418) $ 45,957 $ 45,915 $ 45,957 $ (42) San Sevaine Flood Control Upper Etiwanda Flood Control
Capital Projects
132
697

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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) $ - $ - $ - $ - $ - $ - $ - $ -
2,050,000 3,435,851 1,385,851 - - - - 1,570,000
- - - - - - - -
- - - 640,000 640,000 221,702 - (418,298)
- - - - - - - -
- - - - - - - -
57,000 142,775 85,775 49,800 49,800 50,553 753 57,000
- - - - - - - -
- 30,913 30,913 - - - - -
2,107,000 3,609,539 1,502,539 689,800 689,800 272,255 1,627,000 (417,545) - - - - - - - -
- - - - 41,000 41,000 - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
993,061 242,739 750,322 - - - - 276,110
- - - - - - - -
- - - - - - - -
7,592,409 1,018,700 6,573,709 3,160 6,411,406 265,173 6,146,233 7,860 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
8,585,470 1,261,439 7,324,031 3,160 6,452,406 306,173 6,146,233 283,970 1,343,030 (6,478,470) 8,826,570 686,640 2,348,100 (33,918) (5,762,606) 5,728,688 - - - - - 7,866 7,866 -
(223,690) (223,690) (223,690) - (47,840) (47,840) (47,840) - - - - - - - - -
- - - - - - - -
- - - - - - - -
(223,690) (223,690) (223,690) - (47,840) (39,974) (47,840) 7,866 1,119,340 (6,702,160) 8,826,570 638,800 2,124,410 (73,892) (5,810,446) 5,736,554 18,195,034 18,195,034 - 5,900,769 5,900,769 5,900,769 - 18,195,034 $ 11,492,874 $ 20,319,444 $ 8,826,570 $ 6,539,569 $ 90,323 $ 5,826,877 $ 5,736,554 $ 19,314,374 Park Development Landscape Improvements
Capital Projects
133
698

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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) $ - $ - $ - $ - $ - $ - $ - $ -
400,000 104,438 400,000 (295,562) 650,000 387,938 725,000 (262,062) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
3,500 11,812 8,312 23,500 23,500 25,073 1,573 3,500
- - - - - - - -
- - - - - - - -
403,500 116,250 403,500 (287,250) 673,500 413,011 748,500 (260,489) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 608,419 131,098 477,321 -
- - - - - - - -
212,930 113,459 99,471 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
212,930 113,459 99,471 - 608,419 131,098 477,321 -
190,570 2,791 403,500 (187,779) 65,081 281,913 216,832 748,500 - - - - 24,342 24,342 - -
- - - - (175,870) (175,870) (4,690) -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - (151,528) (151,528) (4,690) -
190,570 2,791 403,500 (187,779) 743,810 (86,447) 216,832 130,385 1,179,840 1,179,840 - 3,582,442 3,582,442 3,582,442 - 1,179,840 $ 1,370,410 $ 1,182,631 $ 1,583,340 $ (187,779) $ 3,495,995 $ 3,712,827 $ 216,832 $ 4,326,252 Library Capital Improvement Police Facility
Capital Projects
134
699

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
- - - - - - - -
750,000 374,013 1,000,000 (375,987) 65,000 - 65,000 (65,000) - - - - - - - -
- - - - - - - -
84,000 89,241 5,241 2,200 2,200 2,282 82 84,000
- - - - - - - -
- - - - - - - -
834,000 463,254 1,084,000 (370,746) 67,200 2,282 67,200 (64,918) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
120,000 - 120,000 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
1,017,764 - 1,017,764 - - - - -
- - - - - - - -
1,137,764 - 1,137,764 - - - - -
1,084,000 (303,764) 767,018 67,200 67,200 2,282 463,254 (64,918) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
1,084,000 (303,764) 767,018 67,200 67,200 2,282 463,254 (64,918) 11,982,003 11,982,003 - 290,434 290,434 290,434 - 11,982,003 $ 11,678,239 $ 12,445,257 $ 767,018 $ 357,634 $ 357,634 $ 292,716 $ 13,066,003 $ (64,918) General Government Improvement Underground Utilities
Capital Projects
135
700

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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) $ - $ - $ - $ - $ - $ - $ - $ -
270,000 256,594 340,000 (13,406) 1,032,000 1,130,905 98,905 805,000 - - - - - 1,250,894 1,250,894 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
6,300 6,353 53 33,000 33,000 22,377 6,300 (10,623)
- - - - - - - -
- - - - - 30,106 30,106 -
276,300 262,947 346,300 (13,353) 1,065,000 2,434,282 1,369,282 838,000 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - 500 1,000,000 33,643 966,357 -
- - - - 2,965,710 519,043 2,446,667 -
- - - - - - - -
423,922 - 423,922 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
423,922 - 423,922 500 3,965,710 552,686 3,413,024 -
346,300 (147,622) 410,569 837,500 262,947 (2,900,710) 4,782,306 1,881,596 - - - - - - - -
(322,890) (322,890) (322,890) - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
(322,890) (322,890) (322,890) - - - - -
23,410 (59,943) (470,512) 837,500 410,569 (2,900,710) 4,782,306 1,881,596 666,327 666,327 - 5,470,318 5,470,318 5,470,318 - 666,327 $ 195,815 $ 606,384 $ 410,569 $ 6,307,818 $ 2,569,608 $ 7,351,914 $ 4,782,306 $ 689,737 Fire Assessment Affordable Housing Trust
Capital Projects
136
701

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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) $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
51,000 441,868 390,868 73,000 87,810 55,215 51,000 (32,595) - - - - - - - -
- - - 159,060 188,260 102,883 - (85,377)
51,000 441,868 390,868 232,060 276,070 158,098 51,000 (117,972) - - - - - - - -
- - - 236,450 609,450 75,898 533,552 -
- - - - - - - -
- - - - - - - -
12,845 - 12,845 - - - - -
19,056,280 797,225 18,259,055 - - - - -
13,805 - 13,805 - - - - -
- - - - - - - -
- - - - - - - -
18,210,999 4,665,390 13,545,609 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
37,293,930 5,462,615 31,831,315 236,450 609,450 75,898 533,552 - 51,000 (5,020,747) (37,242,930) 32,222,183 (333,380) (4,390) 415,580 82,200 18,632,100 18,632,100 - - - - - 1,632,100
(42,900) (42,900) (42,900) - (93,500) (93,500) (93,500) - - - - - - - - -
- - - - - - - -
- - - - - - - -
18,589,200 18,589,200 - 1,589,200 (93,500) (93,500) (93,500) - 1,640,200 (18,653,730) 32,222,183 13,568,453 (426,880) (11,300) (97,890) 415,580 24,808,764 24,808,764 - 3,093,723 3,093,723 3,093,723 - 24,808,764 $ 6,155,034 $ 38,377,217 $ 32,222,183 $ 2,995,833 $ 2,666,843 $ 3,082,423 $ 415,580 $ 26,448,964 Fire Protection District Fontana Housing Authority
Capital Projects
137
702

CITY OF FONTANA
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2023
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
Original Final Actual Final Budget
Budget Budget Amounts Positive (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- - - -
- - - -
37,000 37,000 (137,975) (100,975)
- - - -
114,000 48,087 - (65,913)
151,000 37,000 (203,888) (52,888)
- 24,019 - (24,019)
12,275 1,431 10,844 -
3,447,194 76,863 3,370,331 -
- - - -
-
- - - -
- - - -
5,262,387 858,859 4,403,528 2,300,000
1,825,000 3,570,140 - (1,745,140)
- - - -
13,948,346 404,697 13,543,649 100,000
- - - -
-
- - - -
- - - -
- - - -
24,495,202 4,936,009 19,559,193 2,400,000
(24,344,202) (4,988,897) (2,363,000) 19,355,305
15,929,494 15,929,494 2,400,000 (0)
(137,000) (124,342) (137,000) 12,658
- - - -
- - - -
- - - -
15,792,494 15,805,152 12,658 2,263,000
(8,551,708) (100,000) 19,367,963 10,816,255
15,144,062 15,144,062 - 15,144,062
$ 6,592,354 $ 25,960,317 $ 19,367,963 $ 15,044,062
Capital Projects
Capital Reinvestment
138
703
Fiduciary Funds
–
– –
– –
– –
–
– –
139
704
Fiduciary Funds
– –
– –
– –
– –
– –
– –
– –
140
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.

Community Facilities District #100 – Victoria – To account for the Victoria CFD special taxes received and the payment of debt related to bonds issued.

Community Facilities District #99 – Victoria – To account for The Retreat CFD special taxes received and the payment of debt related to bonds issued.
705
Schedule 4

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 $ 9,858 $ 6,355 $ - $ 126,629 $ 239,966 $ 677,919 $ 1,715,409 $ 1,137,876 $ 113,071 $ 75,918 Cash and investments with fiscal agent - - - 377,763 715,279 1,826,624 3,590,851 3,396,228 409,473 212,126 Assessments receivable 67,322 - 393 7,712 812 - 13,525 107,375 10,326 369 Total Assets 77,180 6,355 393 512,104 956,057 2,504,543 5,319,785 4,641,479 532,870 288,413 Net Position
Held for other organizations - - - - - - - - - -
Held in trust for other purposes 77,180 6,355 393 512,104 956,057 2,504,543 5,319,785 4,641,479 532,870 288,413 Total net position $ 77,180 $ 6,355 $ 393 $ 512,104 $ 956,057 $ 2,504,543 $ 5,319,785 $ 4,641,479 $ 532,870 $ 288,413 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 $ 172,389 $ 139,274 $ 386,161 $ 228,996 $ 721,601 $ 164,727 $ 245,822 $ 227,526 $ 202,742 $ 696,496 Cash and investments with fiscal agent 600,524 485,554 1,640,715 729,429 2,118,848 453,771 463,507 597,873 623,745 1,591,183 Assessments receivable 2,094 6,406 7,451 10,140 28,225 7,956 15,893 4,490 5,995 51,575 Total Assets 775,007 631,234 2,034,327 968,565 2,868,674 626,454 725,222 829,889 832,482 2,339,254 Net Position
Held for other organizations - - - - - - - - - -
Held in trust for other purposes 775,007 631,234 2,034,327 968,565 2,868,674 626,454 725,222 829,889 832,482 2,339,254 Total net position 775,007$ 631,234$ 2,034,327$ 968,565$ 2,868,674$ 626,454$ 725,222$ 829,889$ 832,482$ 2,339,254$ CFD #95 CFD #106 CFD #100 CFD #99 Trust Total All
Summit at Rosena II Mountainview Victoria Victoria Deposits Custodial Funds Assets
Cash and investments $ 322,343 $ 246,380 $ 195,081 $ 2,500 $ 7,548,261 $ 15,603,300 Cash and investments with fiscal agent 731,170 540,764 - 383,237 - 21,488,664 Assessments receivable 24,158 10,461 3,461 - - 386,139
Total Assets 1,077,671 797,605 198,542 385,737 7,548,261 37,478,103 Liabilities
Accounts payable - - - - 60,677 60,677
Total Liabilities - - - - 60,677 60,677
Net Position
Held for other organizations - - - - 7,487,584 7,487,584 Restricted for debt service 1,077,671 797,605 198,542 385,737 - 29,929,842 Total net position 1,077,671$ 797,605$ 198,542$ 385,737$ 7,487,584$ 37,417,426$

CITY OF FONTANA
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2023
141
706
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 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 42$ -$ -$ 270,262$ 533,442$ 1,469,703$ 2,733,510$ 2,385,181$ 237,517$ Interest and change in fair value of investments - - - 9,224 17,257 45,486 180 159 11,242 Total additions 42 - - 279,486 550,699 1,515,189 2,733,690 2,385,340 248,759 Deductions:

Administrative expense - - - 23,657 39,425 121,253 84,012 53,835 32,988 Interest expense - - - 54,300 112,400 379,800 1,126,250 1,005,350 83,200 Principal payments - - - 175,000 370,000 910,000 1,420,000 815,000 110,000 Total deductions - - - 252,957 521,825 1,411,053 2,630,262 1,874,185 226,188 Change in net position 42 - - 26,529 28,874 104,136 103,428 511,155 22,571 Net position at beginning of year 6,355 393 485,575 927,183 2,400,407 5,216,357 4,130,324 510,299 77,138 Net position at end of year $ 6,355$ 393$ 512,104$ 956,057$ 2,504,543$ 5,319,785$ 4,641,479$ 532,870$ 77,180 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$ 360,584$ 361,926$ 803,069$ 481,724$ 1,498,294$ 342,955$ 522,348$ 468,045$ Interest and change in fair value of investments 5,746 29 11 62 37 36 16 5,188 20 Total additions 170,515 360,613 361,937 803,131 481,761 1,498,330 342,971 527,536 468,065 Deductions:

Administrative expense 29,291 28,152 42,448 43,297 43,297 51,000 40,800 40,800 30,599 Interest expense 77,750 152,119 159,925 433,524 261,669 863,400 174,901 210,375 257,900 Principal payments 50,000 155,000 80,000 265,000 155,000 440,000 110,000 105,000 125,000 Total deductions 157,041 335,271 282,373 741,821 459,966 1,354,400 325,701 356,175 413,499 Change in net position 13,474 25,342 79,564 61,310 21,795 143,930 17,270 171,361 54,566 Net position at beginning of year 749,665 551,670 1,973,017 946,770 2,724,744 609,184 553,861 775,323 274,939 Net position at end of year $ 775,007$ 631,234$ 2,034,327$ 968,565$ 2,868,674$ 626,454$ 725,222$ 829,889$ 288,413 CFD #89 CFD #90 CFD #95 CFD #106 CFD #100 CFD #99 Trust Total All Belrose Summit at Rosena Summit at Rosena II Mountainview Victoria Victoria Deposits Custodial Funds Additions:

Contributions from other governments 407,184$ 1,442,826$ 675,465$ 460,466$ 198,542$ 73,153$ -$ 15,891,007$ Interest and change in fair value of investments 22 23,576 37 9 - 1 - 118,338 Increase in deposits held 6,684,301 6,684,301
Other revenue - - - 441,841 - 312,583 - 754,424
Total additions 407,206 1,466,402 675,502 902,316 198,542 385,737 6,684,301 23,448,070 Deductions:

Administrative expense 40,800 40,800 40,000 - - - - 826,454 Interest expense 219,400 866,500 321,053 171,703 - - - 6,931,519 Decrease in deposits held - - - - - - 5,891,451 5,891,451 Principal payments 110,000 420,000 225,000 - - - - 6,040,000 Total deductions 370,200 1,327,300 586,053 171,703 - - 5,891,451 19,689,424 Change in net position 37,006 139,102 89,449 730,613 198,542 385,737 792,850 3,758,646 Net position at beginning of year 2,200,152 988,222 66,992 - - 6,694,734 33,658,780 795,476 Net position at end of year $ 2,339,254$ 1,077,671$ 797,605$ 198,542$ 385,737$ 7,487,584$ 37,417,426$ 832,482

CITY OF FONTANA
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
Year Ended June 30, 2023
142
707
143
708
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
144
145
151
155
159
161
709
2023 2022 2021 2020 2019
Governmental Activities
Net investment in capital assets 709,182,502 $ 675,178,954 $ 638,864,552 $ 689,365,068 $ 701,530,830 $ Restricted 280,618,903 272,038,102 253,988,209 244,761,778 245,587,568 Unrestricted 101,770,977 63,341,636 92,731,842 (7,238,288) (13,423,646) Total governmental activities net position 1,091,572,382 1,010,558,692 985,584,603 926,888,558 933,694,752 Business-type activities
Net investment in capital assets 59,588,417 $ 53,603,455 $ 55,532,997 $ 57,530,519 $ 59,255,628 $ Unrestricted 20,847,432 21,292,372 20,735,496 20,771,902 23,039,788 Total business-type activities net position 80,435,849 74,895,827 76,268,493 78,302,421 82,295,416 Primary Government
Net investment in capital assets 768,770,919 728,782,409 694,397,549 746,895,587 760,786,458 Restricted 280,618,903 272,038,102 253,988,209 244,761,778 245,587,568 Unrestricted 122,618,409 84,634,008 113,467,338 13,533,614 9,616,142 Total primary government net position 1,172,008,231 1,085,454,519 1,061,853,096 1,005,190,979 1,015,990,168 2018 2017 2016 2015 2014
Governmental Activities
Net investment in capital assets 720,068,559 $ 735,790,188 $ 755,220,959 $ 691,627,257 $ 703,125,448 $ Restricted 232,841,328 227,128,252 226,420,563 204,759,026 196,764,945 Unrestricted (26,155,824) 9,377,716 2,951,934 (13,247,617) 93,002,321 Total governmental activities net position 926,754,063 972,296,156 984,593,456 883,138,666 992,892,714 Business-type activities
Net investment in capital assets 61,076,764 $ 61,798,043 $ 63,050,134 $ 65,035,187 $ 62,610,261 $ Unrestricted 21,347,594 22,291,772 23,458,142 23,099,758 27,641,399 Total business-type activities net position 82,424,358 84,089,815 86,508,276 88,134,945 90,251,660 Primary Government
Net investment in capital assets 781,145,323 797,588,231 818,271,093 756,662,444 765,735,709 Restricted 232,841,328 227,128,252 226,420,563 204,759,026 196,764,945 Unrestricted (4,808,230) 31,669,488 26,410,076 9,852,141 120,643,720 Total primary government net position 1,009,178,421 1,056,385,971 1,071,101,732 971,273,611 1,083,144,374 Fiscal Year

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

NET POSITION BY COMPONENT
145
710
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Expenses
General government 32,752,857 $ 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 $ Public safety 109,638,340 111,899,427 111,355,247 102,004,716 96,951,615 93,262,299 84,299,901 77,928,071 76,501,195 70,609,139 Public works 42,050,361 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 Community development 24,087,763 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 Community services 10,394,270 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 Engineering 33,348,492 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 Interest on long-term debt 2,133,651 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 Total governmental activities expenses 254,405,734 260,150,404 280,176,434 252,030,204 233,991,270 229,884,873 225,929,214 192,410,268 206,557,235 204,897,199 Business-type activities:

Sewer 26,260,033 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 Water - - - 12,200 19,520 1,390 6,032 44,104 54,805 134,351 Interest on long-term debt 101,463 112,532
Total business-type activities 26,361,496 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 Total primary government expenses 280,767,230 $ 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 $ Program Revenues
Charges for Services:

General government 8,156,242$ 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$ Public safety 2,453,853 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 Public works 24,873,278 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 Community development 24,009,166 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 Community services 3,823,376 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 Engineering 10,162,983 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 Operating contributions and grants 51,038,308 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 Capital contributions and grants 22,713,589 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 Total governmental activities program revenues 147,230,795 121,454,413 178,298,900 94,715,193 97,127,750 109,255,064 98,501,522 95,978,308 83,364,160 119,569,862 Business-type activities:

Charges for Services:

Sewer 27,542,299 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 Capital contributions and grants 7,630,458 336,864 198,621 108,539 803,148 724,564 1,166,163 651,860 3,486,994 1,069,865 Total business-type activities program revenues 35,172,757 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 Total primary government program revenues 182,403,552 $ 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 $ 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) (107,174,939) Business-type activities 8,811,261 2,501,890 577,030 (1,740,701) 165,752 1,873,858 (86,899) 2,553,025 19,161 (503,163) 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)$ (98,363,678) Governmental activities:

CITY OF FONTANA

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

Fiscal Year
146
711
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
General Revenues and Other Changes in Net Position
Governmental Activities:

Taxes:

Property taxes 95,730,662$ 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$ Sales taxes 59,102,489 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 Franchise taxes 11,118,103 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 Business license taxes 8,395,990 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 Transient occupancy taxes 1,302,569 1,374,182 1,132,091 960,057 1,085,305 1,009,734 961,122 962,089 715,570 704,132 Motor vehicle in-lieu 301,474 459,175 156,222 167,850 101,761 112,007 94,030 82,436 82,854 85,263 Investment earnings 9,228,551 (10,525,380) 11,543,571 13,862,698 5,209,144 5,645,106 8,151,890 7,362,672 8,368,054 4,007,555 Other 4,274,678 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 Contributions not restricted to specific programs 17,103,880 Gain/(Loss) on sale of capital assets - - - - - - - - (557,702) - Extraordinary gain/(loss) on dissolution of redevelopment agency - - - - - - - - - - Transfers 3,659,260 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 Total governmental activities 210,217,656 164,287,109 160,573,579 150,508,817 143,804,209 119,667,699 114,969,415 114,263,153 109,958,866 105,029,461 Business-type activities:

Investment earnings 270,136 (748,794) 491,853 662,600 59,813 91,915 309,412 250,299 452,288 18,927 Other 117,885 (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) (3,659,260) 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) (3,271,239) Total primary government 206,946,417 $ 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 $ Change in Net Position
Governmental activities 103,042,717 25,591,118 58,696,045 (6,806,194) 6,940,689 (12,458,277) (962,110) 17,831,193 (13,234,209) 19,702,124 Business-type activities 5,540,022 (2,033,928) (3,992,995) (128,942) (1,665,457) (2,257,484) (1,781,227) (1,372,666) 987,634 (1,774,035) Total primary government 108,582,739 $ 24,218,452 $ 56,662,117 $ $ (10,799,189) $ 6,811,747 $ (14,715,761)$ (2,627,567) $ 16,049,966 $ (12,246,575) $ 17,928,089

CITY OF FONTANA

CHANGES IN NET POSITION
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
147
712
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
General Fund:

Nonspendable 24,107,186$ 383,755$ 322,558$ 396,090$ 393,718$ 464,839$ 395,907$ 429,023$ 386,436$ 203,890$ Restricted 12,398,214 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 Committed 32,411,496 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 Assigned 3,143,811 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 Unassigned 45,200,677 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 Total 117,261,384 $ 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 $ All Other Governmental Funds, other than General Fund:

Nonspendable 21,632,793$ 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$ Restricted 268,220,689 270,527,750 250,955,642 213,552,839 207,168,717 194,769,129 188,197,328 187,496,268 182,582,223 179,623,689 Committed - - - - - - - - - -
Assigned 172,257,648 152,557,359 148,248,879 110,069,155 124,981,347 125,032,314 120,713,623 107,535,831 94,339,773 35,217,888 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) (4,202,017) Total Other Governmental Funds 457,909,113 $ 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 $ Fiscal Year
(modified accrual basis of accounting)
Last Ten Fiscal Years

FUND BALANCES - GOVERNMENTAL FUNDS

CITY OF FONTANA
148
713
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenues:

Taxes 175,658,307 $ 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 $ Licenses and permits 18,417,398 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 Intergovernmental 55,559,853 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 Charges for services 31,466,671 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 Fines and forfeitures 770,275 775,399 1,683,660 3,735,492 3,812,587 3,515,710 4,021,872 4,472,790 4,780,288 3,114,133 Special assessments 19,273,068 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 Investment earnings 8,106,190 (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 Contribution from property owners 10,815,577 21,704,957 59,507,176 5,194,646 4,480,225 18,695,684 14,728,436 - - 2,308,611 Other revenue 5,657,589 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 Total Revenues 325,724,928 278,711,144 335,724,229 241,021,586 233,132,271 220,654,859 204,802,494 203,091,600 184,881,417 174,345,041 Expenditures:

General government 39,184,574 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 Public safety 120,284,592 115,338,172 105,542,219 97,778,504 92,004,052 87,292,864 82,284,307 77,542,546 76,649,056 69,930,455 Public works 41,143,940 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 Community development 24,973,745 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 Community services 18,477,679 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 Engineering 40,479,388 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 Capital outlay - - - - 12,422,973 20,640,164 11,990,495 18,772,727 14,692,362 9,802,816 Debt service:

Principal 1,818,822 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 Interest 2,250,517 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 Payments on refunded bonds - prior - 5,089,012 - - - - - - 3,924,816 - Debt issuance cost - 477,600 - - - - 624,562 -
Total Expenditures 288,613,257 276,235,892 255,834,678 235,150,973 205,784,442 212,219,588 188,114,433 175,724,094 190,101,127 174,742,947 Excess of revenues
over (under) expenditures 37,111,671 $ 2,475,252 $ 79,889,551 $ 5,870,613 $ 27,347,829 $ 8,435,271 $ 16,688,061 $ 27,367,506 $ $ (397,906)$ (5,219,710) Fiscal Year

CITY OF FONTANA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(modified accrual basis of accounting)
149
714
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Other financing sources (uses)
Transfers in 58,958,019 $ 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 $ 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) (57,774,409) Long-term debt issued (748,199) 23,125,000 - - - - - - 37,675,000 3,873,854 Premium on bonds issued 261,790 3,920,250 - - - - - - 3,429,057 - Sale of capital assets 77,886 209,774 11,710,810 674,505 245,183 3,855 13,235 3,184,220 7,011 11,458 Capital lease - 108,141 - - - - - - - -
Payment to refunded bond escrow agent - - - - - - - - - (40,526,666) Total other financing sources (uses) 775,087 $ 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 $ Extraordinary gain/(loss) on dissolution
of redevelopment agency - - - - - - - - - -
Net change in fund balances 37,886,758 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 Debt service as a percentage of noncapital 1.4% 1.2% 1.2% 1.4% 1.6% 1.9% 1.9% 3.0% 2.3% 3.2% expenditures
(modified accrual basis of accounting)
Last Ten Fiscal Years

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

CITY OF FONTANA
150
715
Total
Total Taxable Direct
Fiscal Residential Commercial Industrial Less: Assessed Tax Year Property Property Property Other Exemptions Value Rate 2023 16,977,881$ 1,877,761$ 5,569,502$ 3,822,426$ 1,228,264$ 27,019,306$ 0.2182% 2022 15,528,346 1,795,936 4,793,734 3,155,412 1,247,727 24,025,701 0.2172% 2021 14,609,093 1,702,974 4,221,433 3,176,113 1,206,069 22,503,544 0.2163% 2020 13,789,451 1,653,449 3,865,352 3,035,990 1,184,156 21,160,086 0.2161% 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% 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
151
716
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
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 0.0137 0.0177 0.0111 0.0241 0.0153 0.0088 0.0116 0.0113 0.0109 0.0157 Chaffey High School 0.0294 0.0371 0.0352 0.0375 0.0402 0.0279 0.0319 0.0409 0.0294 0.0371 Colton Unified School 0.0656 0.1081 0.1031 0.1016 0.1116 0.0939 0.1454 0.1169 0.0973 0.1187 Etiwanda Elementary Bond 0.0323 0.0233 0.0283 0.0034 0.0286 0.0169 - - - - Fontana Unified School District 0.0484 0.0520 0.0671 0.0420 0.0890 0.1113 0.1117 0.1145 0.1384 0.1516 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 0.0746 0.0829 0.0805 0.0848 0.0771 0.0957 0.0992 0.1194 0.0655 0.0704 San Bernardino Community College 0.0450 0.0534 0.0651 0.0562 0.0407 0.0376 0.0350 0.0403 0.0393 0.0419 San Bernardino Valley Muni Water 0.1300 0.1300 0.1425 0.1425 0.1525 0.1525 0.1625 0.1625 0.1625 0.1625 Total Tax Rate 1.4425 1.5080 1.5364 1.4956 1.5585 1.5481 1.6008 1.6093 1.5468 1.6014 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 0.2182 Source: San Bernardino County Assessor 2013/14 - 2022/23 Tax Rate Table

CITY OF FONTANA

DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of assessed value)
Last Ten Fiscal Years
Fiscal Year
(1) In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. (4) Total Direct Rate is the weighted average of all individual direct rates for the City of Fontana. (3) City's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city. (2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners. 152
717
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Tax Payer Value Rank Value Value Rank Value
San Gabriel Valley Water Company 355,028,013$ 1 1.31% 147,434,566$ - - 2 0.90% - 243,765,176 - -
3 0.81% - 1 0.00% 219,604,656
4 0.65% - 2 0.00% 174,942,701
5 0.63% - 4 0.00% 170,313,480
6 0.59% - 159,120,000 - -
7 0.57% - 153,756,226 - -
8 0.51% 119,050,320 138,146,361 - -
9 0.50% 89,961,703 134,224,954 - -
10 0.43% - 115,123,474 - -
- - - 3 0.52% 73,143,308
- - - 5 0.45% 63,147,675
- - - 6 0.43% 60,500,000
- - - 7 0.40% 56,610,000
- - - 8 0.38% 53,824,959
- - - 9 0.38% 53,418,016
- - - 10 0.37% 52,405,000
$ 6.90% 769,495,547$ 2.95% 1,864,025,041
Source: San Bernardino County Assessor 2022/23 and 2013/14 Combined Tax Rolls 2023 2014

CITY OF FONTANA

PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
Duke Realty LP
GLC Fontana LLC
LBA RV- Company LLC
USPP Jurupa LLC
Idil West Valley Logistics Center LLC
Rexford Industrial Realty LP
Vintage Park LLC
Target Corporation
Lit Industrial LP
Intex Properties Inland Empire Corporation
North Fontana Investment Company
Francisco Street LP
John Hancock Life Insurance Company
Bre DDR Crocodile Falcon Ridge
10681 Production Avenue LLC
US Rep Retail I LLC
153
718
Fiscal Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years(1) Amount of Levy 2023 $ 200,945,869 $ 205,420,805 102.23% N/A $ 215,154,745 107.07% 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% 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
154
719
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 2023 213,851 57,368,689$ 57,368,689 2,444,413$ 4,842,202$ 64,655,304 0.00% 268 2022 212,809 5,680,510,637 59,449,893 59,449,893 2,851,815 5,720,869 68,022,577 1.20% 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 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
155
720
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 2023 213,851 $ 27,019,305,360 (3) $ 57,368,689 57,368,689 0.21% 268 2022 212,809 24,025,701,078 (3) 59,449,893 0.25% 279 59,449,893 2021 213,944 22,503,543,501 (3) 38,780,145 0.17% 181 38,780,145 2020 213,000 21,160,085,508 (3) 40,122,668 0.19% 188 40,122,668 2019 212,078 19,666,430,280 (3) 41,400,191 0.21% 195 41,400,191 2018 212,000 17,721,235,967 (3) 42,617,714 0.24% 201 42,617,714 2017 212,786 16,819,161,359 (3) 43,785,237 0.26% 206 43,785,237 2016 209,895 15,982,106,642 (3) 44,912,760 0.28% 214 44,912,760 2015 204,312 15,224,465,093 (3) 47,050,283 0.31% 230 47,050,283 2014 202,013 13,988,600,102 (3) 53,062,593 0.38% 263 53,062,593 (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
156
721
City Assessed Valuation 27,019,305,360$
Percentage Total Debt Net Bonded
Applicable(1) 6/30/23 Debt
OVERLAPPING TAX AND ASSESSMENT DEBT:

Metropolitan Water District 0.599% 19,215,000$ 115,098$ Chaffey Community College District 16.003% 290,030,000 46,413,501 San Bernardino Community College District 3.560% 708,007,978 25,205,084 Chaffey Joint Union High School District 7.204% 600,532,563 43,262,366 Colton Joint Unified School District 16.854% 181,552,661 30,598,885 Fontana Unified School District 78.829% 264,519,841 208,518,345 Rialto Unified School District 7.323% 85,586,514 6,267,500 Etiwanda School District 29.117% 104,723,083 30,492,220 Colton Joint Unified School District Community Facilities District #3 100.000% 5,045,000 5,045,000 Etiwanda School District Community Facilities District #4 100.000% 875,000 875,000 Etiwanda School District Community Facilities District #7 74.583% 6,650,000 4,959,770 Etiwanda School District Community Facilities District #8 35.493% 3,720,000 1,320,340 Etiwanda School District Community Facilities District #9 30.332% 6,495,000 1,970,063 Etiwanda School District Community Facilities District #2001-1 100.000% 2,370,000 2,370,000 Etiwanda School District Community Facilities District #2004-1 100.000% 16,845,000 16,845,000 City of Fontana Community Facilities Districts 100.000% 173,520,000 173,520,000 California Statewide Community Facilities District ADNo. 2020-3 100.000% 824,000 824,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 2,470,511,640$ 598,602,172$ DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:

San Bernardino County General Fund Obligations 9.300% 160,860,000 14,959,980 San Bernardino County Pension Obligations 9.300% 62,960,000 5,855,280 San Bernardino County Flood Control District General Fund Obligations 9.300% 41,065,000 3,819,045 Chaffey Community College District General Fund Obligations 16.003% 25,815,000 4,131,174 Fontana Unified School District Certificates of Participation 78.829% 18,865,000 14,871,091 Rialto Unified School District Certificates of Participation 7.323% 7,329,915 536,770 Cucamonga School District Certificates of Participation 5.204% 2,616,000 136,137 City of Fontana General Fund Obligations 100.000% 51,255,000 51,255,000 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT 370,765,915$ 95,564,477$ TOTAL OVERLAPPING DEBT 2,841,277,555$ 642,911,649
CITY DIRECT DEBT 59,813,102
TOTAL DIRECT AND OVERLAPPING DEBT 702,724,751$
Notes:

Source: California Municipal Statistics, Inc.

CITY OF FONTANA

DIRECT AND OVERLAPPING BONDED DEBT
June 30, 2023
(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. 157
722
2023 2022 2021 2020 2019
Total assessed value of all real and personal property 27,019,305,360$ (2) $ 24,025,701,078 (2) $ 22,503,543,501 (2) $ 21,160,085,508 (2) $ 19,666,430,280 (2) Debt limit percentage (1) 15% 15% 15% 15% 15%
Total debt limit 4,052,895,804 3,603,855,162 3,375,531,525 3,174,012,826 2,949,964,542 Amount of debt applicable to debt limit 51,255,000 53,015,000 36,185,000 37,415,000 38,580,000 Legal debt margin 4,001,640,804 3,550,840,162 3,339,346,525 3,136,597,826 2,911,384,542 Total net debt applicable to the limit
as a percentage of debt limit 1.26% 1.47% 1.07% 1.18% 1.49% 2018 2017 2016 2015 2014
Total assessed value of all real and personal property 17,721,235,967$ (2) $ 16,819,161,359 (2) $ 15,982,106,642 (2) $ 15,224,465,093 (2) $ 13,988,600,102 Debt limit percentage (1) 15% 15% 15% 15% 15%
Total debt limit 2,658,185,395 2,522,874,204 2,397,315,996 2,283,669,764 2,098,290,015 Amount of debt applicable to debt limit 39,685,000 40,740,000 41,755,000 43,780,000 52,490,000 Legal debt margin 2,618,500,395 2,482,134,204 2,355,560,996 2,239,889,764 2,045,800,015 Total net debt applicable to the limit
as a percentage of debt limit 1.61% 1.61% 1.74% 1.92% 2.50% (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
158
723
Personal Per
Income Capita
Calendar (thousands Personal Unemployment
Year Population(1) of dollars)(2) Income Rate(3)
2023 213,851 4.5%
2022 212,809 5,708,525 26,693 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
159
724
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment Kaiser Permanente 9,677 1 9.43% 4,931 1 7.93%
Fontana Unified School District 5,983 2 5.83% 4,506 2 7.24% Amazon.Com Services LLC 3,145 3 3.06% -
St Bernardine Medical Center 1,775 4 1.73% -
Target Stores T 553 1,297 5 1.26% 657 5 1.06%
City of Fontana (includes part-time employees) 1,143 6 1.11% 1,061 3 1.71% Walmart #6060 DC Drop Yard 1,004 7 0.98%
Walmart D C #6060 1004 8 0.98%
Saia Motor Freight Line LLC 349 9 0.34%
Legendary Staffing, Inc. 325 0.32%
Swift Transportation Co., Inc. 1,035 4 1.66%
Schneider National Carriers, Inc. 655 6 1.05%
Hautelook, Inc 330 7 0.53%
U S F Reddaway 320 8 0.51%
Costco Wholesale 306 9 0.49%
Coffman Specialties Inc. 300 10 0.48%
25,702 25.04% 14,101 22.67%
Note: "Total Employment" as used above represents the total employment of all employers located within City limits.

CITY OF FONTANA

PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
2023 2014
160
725
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Function/Program
General Government
Administrative Services 2 1 5 5 5 5 5 5 5 5
City Council 7 7 7 7 7 7 7 7 7 7
City Administration 12 11 11 10 10 9 9 8 8 8
Human Resources 12 11 9 9 9 9 8 8 8 7
Information Services 29 26 26 26 25 24 24 23 23 23
Management Services 28 27 23 22 22 22 22 23 23 23
Police
Officers 217 217 203 202 199 194 194 194 190 195
Civilians 95 95 107 102 102 99 96 94 93 93
Development Services 11 20 4 5 5 5 5 4 5 4
Community Development 53 36 32 32 31 31 29 29 29 29
Engineering 40 36 36 34 34 30 29 29 29 31
Public Works 91 95 96 96 95 94 94 93 93 93
Community Services 49 50 46 46 46 46 46 46 44 44
Total 646 632 605 596 590 575 568 563 557 562
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,
161
726
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Function/Program
General Government
Completed recruitment for full time position 50 55 50 52 47 50 55 41 37 48 New maintenance CFD's/ Annexations formed 4 3 6 9 9 2 5 7 7 3 Police
Arrests per sworn position 31 27 32 36 46 44 48 49.56 54 48 Computer Aided Dispatch Entries per Dispatcher 4,492 6,169 5,875 5,999 5,109 5,187 5,172 5,157 4,933 4,798 Number of traffic collision reports processed 3,083 2,565 2,700 2,697 3,198 3,316 3,403 3,191 2,576 2,458 Building and Code Compliance
Building permits issued 8,467 3,000 3,000 3,665 3,529 5,565 5,100 3,400 2,800 2,800 Building inspections performed 47,000 20,000 20,000 12,870 19,858 28,560 33,000 25,000 18,000 18,000 Public Works
Miles of pavement rehabilitation 30 25 30 33 33 33 33 25 15 25 Graffiti Hotline calls completed 4,200 4,000 4,200 3,117 3,117 4,268 4,268 5,297 4,040 3,746 Potholes filled 5,500 4,000 5,500 3,951 7,051 8,122 8,122 17,000 11,000 17,000 Community Services
Total Number of Recreation Program Participants 235,456 738,806 510,469 1,064,659 1,900,464 1,734,000 1,799,532 1,764,532 1,729,933 1,647,555 Fiscal Year

CITY OF FONTANA

OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Source Links: Various City Departments
2022/23 Budget book
162
727
2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
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 215 209 207 206 200 195 191 189 186 180 Public Works
Lane miles of streets 1,751 1,751 1,751 1,751 1,751 1,751 1,751 1,532 1,512 1,525 Sanitary sewers (miles) 454 478 469 463 438 425 425 424 422 422 Community Services
Parks 60 48 47 47 46 44 44 43 43 40
Playgrounds 53 44 42 42 41 39 39 38 38 35
Recreation Centers 14 14 14 14 10 10 10 9 9 9
Sources: Various City departments
Fiscal Year

CITY OF FONTANA

CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
163
728
Year of incorporation: 1952 Transportation:

Air: Ontario International Airport
Form of Government: Council - Manager
Bus: Omnitrans County Bus Service
Area in square miles: 42.4
Highways:

Miles of streets: 628 Interstate 10
Interstate 15
Sanitary sewers: 454 miles Interstate 210
State Highway 66
Storm drains: 162 miles
Streetscapes: 550 acres Rail:

Metrolink (Commuter)
Parks: 630 acres Burlington Northern/Santa Fe
Union Pacific
Bicycle trails: 10.4 miles
Water service:

Police protection: Cucamonga County Water District
City of Fontana San Gabriel Valley Water Co.

Number of stations 3 West San Bernardino County Water District Number of personnel:

Sworn 217 Sewer service:

Non-sworn 95 Inland Empire Utilities Agency
City of Fontana
City employees (full time): 646 City of Rialto
Fire protection: Education:

County of San Bernardino Elementary Schools 30
Number of stations 7 Middle Schools 7
Number of personnel 140 High Schools 5
Continuation High Schools 2
Online Learning 2
Adult School 1
Source: Various City Departments

CITY OF FONTANA

MISCELLANEOUS STATISTICAL INFORMATION
June 30, 2023
164
729
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2854 Agenda Date: 2/27/2024
Agenda #: A. Category: Elected Officials
Communications/Reports
Appointments to Local Agency / Regional Boards
City Council
Acquanetta Warren, Mayor
Peter Garcia, Mayor Pro Tem
John Roberts, Council Member
Jesus “Jesse” Sandoval, Council Member
Phillip W. Cothran., Council Member
City of Fontana Page 1 of 1 Printed on 2/22/2024
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Fontana City CouncilFebruary 27, 2024

Fontana City Council
February 27, 2024