Agenda packet — Fontana City Council, May 14, 2024 (part 11 of 11)

The procedures set forth in this section for conducting the Special Election, if it is held, may be modified as the City Council may determine to be necessary or desirable by a resolution subsequently adopted by the City Council.
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6 Section 8. Effective Date. This Resolution shall take effect immediately from and after the date of its passage and adoption.

APPROVED AND ADOPTED this 14th day of May, 2024.

READ AND APPROVED AS TO LEGAL FORM:
_____________________________________
City Attorney
I, Germaine Key, City Clerk of the City of Fontana, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City of Fontana at a regular meeting on the 14th day of May, 2024, by the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:
_________
City Clerk of the City of Fontana
_________
Mayor of the City of Fontana
ATTEST:
_________________________________
City Clerk
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A-1

EXHIBIT A

BOUNDARY MAP
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B-1

EXHIBIT B

DESCRIPTION OF PUBLIC SERVICES
The types of services to be provided by the proposed community facilities district are the maintenance of parks, parkways, street lighting and open space within and surrounding the area of the District and within and surrounding the area of any territory to be annexed to the District in the future and the costs associated with the determination of the amount of a collection of taxes, the payment of taxes and costs otherwise incurred in order to carry out the authorized purposes of the community facilities district.
“Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of such parks, parkways, street lighting and open space, and the incidental costs related thereto, including but not limited to:
a) Repair, removal, or replacement of all or any part of any improvement. b) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
c) The removal of trimmings, rubbish, debris, and other solid waste. d) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
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C-1

EXHIBIT C

RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 114M OF THE

CITY OF FONTANA, COUNTY OF SAN BERNARDINO,

STATE OF CALIFORNIA
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels of Taxable Property in City of Fontana Community Facilities District No. 114M ("CFD No. 114M") and collected each Fiscal Year, commencing in Fiscal Year 2024-2025, in an amount determined by the City Council of the City of Fontana, through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 114M, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Acre” or “Acreage” means the land area expressed in acres of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County map or the land area calculated to the reasonable satisfaction of the CFD Administrator using the boundaries set forth on such map or plan. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, of Part 1 of Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 114M, including, but not limited to: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs to the City, CFD No. 114M or any designee thereof of complying with City or CFD No. 114M disclosure requirements; the costs associated with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 114M or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 114M for any other administrative purposes of CFD No. 114M, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
"Assessor’s Parcel" means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number.
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"Assessor’s Parcel Map" means an official map of the County Assessor of the County of San Bernardino designating parcels by Assessor’s Parcel Number. “Assessor’s Parcel Number” means that number assigned to an Assessor’s Parcel by the County of San Bernardino for purposes of identification. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement, providing for the levy and collection of the Special Taxes, and performing other duties as set forth herein. “CFD No. 114M” means the City of Fontana Community Facilities District No. 114M. "City" means the City of Fontana, California.
"Council" means the City Council of the City of Fontana, acting as the legislative body of CFD No. 114M.
"County" means the County of San Bernardino.
"Developed Property" means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property for which a final tract map, parcel map, lot line adjustment or any other similar map which subdivides such parcels into lots for which a building permit could be issued for construction has been recorded with the County, as of January 1 of the previous Fiscal Year.
"Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C hereof, that can be levied by CFD No. 114M in any Fiscal Year on any Assessor’s Parcel.
“Property Owner Association Property" means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 114M that was owned by or irrevocably offered for dedication to a property owner association, including any master or sub-association, as of January 1 of the previous Fiscal Year.
“Proportionately” means, for Developed Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 114M that is (i) owned by, irrevocably offered or dedicated to the federal government, the State, the County, the City, or any local government or other public agency, provided, however, that any property leased by a public agency to a private entity 1921
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and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use; or (ii) encumbered by a public utility easement making impractical its use for any purpose other than that set forth in the easement. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred. “Rate and Method of Apportionment” means this Rate and Method of Apportionment of Special Taxes for CFD No. 114M.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property, to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 114M to pay for: (1) maintenance services authorized to be financed by CFD No. 114M, (2) Administrative Expenses, (3) anticipated delinquent special taxes (such delinquent special taxes shall be estimated based on the delinquency rate in CFD No. 114M for the previous Fiscal Year), and (4) less a credit for funds available to reduce the annual Special Tax levy, if any, as determined by the CFD Administrator. "Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 114M which are not exempt from the Special Tax pursuant to law or Section E below. “Undeveloped Property” means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property which are not categorized as Developed Property. "Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County’s assessor’s roll finalized as of the last preceding January 1, including those Assessor’s Parcel receiving a welfare exemption under subdivision (g) of Section 214 of the California Revenue and Taxation Code.

B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, commencing with Fiscal Year 2024-2025, all Taxable Property within CFD No. 114M shall be categorized as either Developed Property or Undeveloped Property, and shall be subject to the Special Tax in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. 1922
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C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
The Fiscal Year 2024-2025 Maximum Special Tax for each Assessor’s Parcel classified as Developed Property shall be equal to the amount shown in the table below:

TABLE 1
Fiscal Year 2024-2025
Maximum Special Tax for Developed Property
Land Use Class FY 2024-2025 Maximum Special Tax
Developed Property $907 per Assessor’s Parcel
On each July 1, commencing July 1, 2025, the Maximum Special Tax for Developed Property shall increase by two percent (2%) per Fiscal Year.

2. Undeveloped Property
The Maximum Special Tax for each Assessor’s Parcel classified as Undeveloped Property shall be equal to $0 per Acre.

D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2024-2025 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and the City shall provide for the levy of the Special Tax until the total Special Tax levy equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:

The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the Maximum Special Tax for such Assessor’s Parcel.

E. EXEMPTIONS
No Special Tax shall be levied on (i) Public Property, (ii) Property Owner Association Property, (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, (iv) Assessor’s Parcels which are privately owned and are encumbered by or restricted solely for public uses, (v) or any Assessor’s Parcel that has a Welfare Exemption. Should an Assessor’s Parcel, however, no longer be classified as items (i)-(v) above, including Property Owner Association Property, Public Property, or have a Welfare Exemption, its tax-exempt status will, without the necessity of any action by the Council, terminate.

The exempt status of any property will be determined by the CFD Administrator and such determination shall be final.
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F. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties, and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem property taxes; provided, however, that CFD No. 114M may directly bill the Special Tax, and/or may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 114M.

G. TERM OF SPECIAL TAX
The Special Tax shall be levied in perpetuity as necessary to meet the Special Tax Requirement, unless no longer required to pay for the authorized services as determined at the discretion of the Council.

H. APPEALS
Any landowner or resident who feels that the amount of the Special Tax levied on his/her Assessor’s Parcel is in error may submit a written appeal to the CFD Administrator, provided that the appellant is current in his/her payment of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, a cash refund shall not be made (except for the last year of levy), but the amount of the Special Tax levied shall be appropriately modified, reduced, or eliminated through an adjustment to the Special Tax levy in the following Fiscal Year. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has thirty (30) days in which to appeal to the Council by filing a written notice of appeal with the City Clerk, provided that the appellant is current in his/her payment of Special Taxes. This second appeal must specify the reasons for its disagreement with the CFD Administrator's determination.

The CFD Administrator shall interpret this Rate and Method of Apportionment for purposes of clarifying any ambiguity and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals. Any decision of the CFD Administrator shall be subject to appeal to the Council whose decision shall be final and binding as to all persons.

I. PREPAYMENT
No prepayments of the Special Tax are permitted.
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RESOLUTION NO. ______

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

FONTANA CALLING A SPECIAL ELECTION AND

SUBMITTING TO THE VOTERS OF CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 114M,

COUNTY OF SAN BERNARDINO, STATE OF

CALIFORNIA, A PROPOSITION REGARDING THE

ANNUAL LEVY OF SPECIAL TAXES WITHIN THE

COMMUNITY FACILITIES DISTRICT TO PAY THE

COST OF CERTAIN PUBLIC SERVICES TO BE

PROVIDED BY THE COMMUNITY FACILITIES

DISTRICT AND ESTABLISHING AN APPROPRIATIONS

LIMIT FOR THE COMMUNITY FACILITIES DISTRICT
WHEREAS, on May 14, 2024, the City Council (the “City Council”) of the City of Fontana (the “City”) adopted its resolution of formation (the “Resolution of Formation”) of the City of Fontana Community Facilities District No. 114M, County of San Bernardino, State of California (“CFD No. 114M”), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the California Government Code (the “Act”), thereby establishing CFD No. 114M and the boundaries thereof; and
WHEREAS, pursuant to Section 53326 of the Act, it is necessary that the City Council submit to the qualified voters of CFD No. 114M the proposition relating to the annual levy of special taxes on taxable property within CFD No. 114M to pay the costs of providing the public services described in the Resolution of Formation; and
WHEREAS, pursuant to Section 53325.7 of the California Government Code, the City Council may also submit to the qualified voters of CFD No. 114M a proposition with respect to establishing an appropriations limit for CFD No. 114M; and WHEREAS, the City Clerk (the “City Clerk”) has advised the City Council that a statement has been received from the Registrar of Voters of the County of San Bernardino stating that there are no persons registered to vote in the territory of CFD No. 114M; and WHEREAS, the City Council is fully advised in this matter and now desires to call the special mail ballot election.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fontana, as follows:

Section 1. Findings. The City Council hereby finds and determines as follows:
(a) The foregoing recitals are true and correct;
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(b) The public hearing held by the City Council pursuant to the Resolution of Intention has been properly conducted, and notice thereof was duly given, in compliance with all applicable requirements of the Act;
(c) No written protests were filed with the City Clerk prior to the conclusion of said public hearing and the City Council is therefore authorized, pursuant to Section 53338 of the Act, to submit to the qualified electors of CFD No. 114M the question of the levy of the special tax and the appropriations limit;
(d) No persons have been registered to vote within the territory of CFD No. 114M for each of the 90 days preceding the close of the public hearing on May 14, 2024, and pursuant to Section 53326 of the Act, the vote in the special election called by this resolution shall, therefore, be by the landowners of CFD No. 114M whose property would be subject to the special taxes if they were levied at the time of the election, and each landowner shall have one vote for each acre, or portion thereof, which he or she owns within CFD No. 114M which would be subject to the proposed special taxes if they were levied at the time of the election; (e) The owner of all of the property in CFD No. 114M has, by written consent, (a) waived the conduct and time limits for holding the election called by this resolution, including as set forth in Section 53326 of the California Government Code, (b) consented to the calling and holding of the special election on May 14, 2024, (c) waived notice of the time and date of the special election, (d) waived an impartial analysis of the ballot propositions pursuant to Section 9313 or 13119 of the California Elections Code and arguments and rebuttals pursuant to Sections 9314 to 9317, inclusive, (e) waived the word limit requirement for the ballot pursuant to Section 13247 and 9051 of the Elections Code, and (f) waived the mailing of a statement pursuant to Section 9401 of the Elections Code, and receipt of a ballot pamphlet as required by Section 3023 of that Code; and
(f) the City Clerk, as the election official, has consented to the holding of the special election on May 14, 2024.

Section 2. Call of Election. The City Council hereby calls and schedules a special election for May 14, 2024, within and for CFD No. 114M as to (i) the proposition with respect to the annual levy of special taxes on taxable property within CFD No. 114M for the payment of the costs of the public services to be provided within and for the benefit of CFD No. 114M, and (ii) the proposition with respect to establishing an appropriations limit for CFD No. 114M.

Section 3. Propositions. The propositions to be submitted to the qualified electors of CFD No. 114M at such special election shall be as follows:

Proposition A: “Shall the City of Fontana, Community Facilities District No. 114M, County of San Bernardino, State of California, subject to accountability measures required pursuant to Government Code Section 50075.1, levy a special tax annually on taxable property therein in the amounts set forth in the following table:
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Maximum Special Tax for Developed Property
Land Use Class FY 2024-2025 Maximum Special Tax
Developed Property $907 per Assessor’s Parcel
plus annual increases on each July 1, commencing July 1, 2025, by an amount equal to two percent (2%) per fiscal year in perpetuity, to pay the costs of the maintenance of parks, parkways, street lighting and open space within and surrounding the area of Community Facilities District No. 114M and within and surrounding the area of any territory to be annexed to Community Facilities District No. 114M in the future and the costs associated with the determination of the amount of and collection of taxes, the payment of taxes and costs otherwise incurred in order to carry out the authorized purposes of Community Facilities District No. 114M, and to pay costs associated with the determination of the amount of and the levy and collection of the special taxes, as provided in the Rate and Method of Apportionment for Community Facilities District No. 114M of the City of Fontana, County of San Bernardino, State of California, which is attached as Exhibit “C” to the Resolution of Formation adopted by the City Council of the City of Fontana on May 14, 2024?”
Proposition B: “Shall the City of Fontana Community Facilities District No. 114M, County of San Bernardino, State of California, establish an annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution, in the amount of $5,000,000?” Section 4. Conduct of Election. Except as otherwise provided in Section 5 hereof, the special election shall be conducted by the City Clerk in accordance with the provisions of the California Elections Code governing mail ballot elections of cities, and in particular the provisions of Division 4 (commencing with Section 4000) of the California Elections Code with respect to elections conducted by mail, and provisions of the Act, insofar as they may be applicable. The ballot for said elections shall be in the form attached hereto as Exhibit “A.” The full text of the ballot for said elections shall be as set forth in Exhibit “B” and shall be included in the ballot pamphlet mailed to each qualified elector pursuant to Section 5 below.

Section 5. Election Procedures. The procedures to be followed in conducting the special election on the propositions described in Section 3 above shall be as follows:
(a) Pursuant to Section 53326 of the Act, ballots for the special election shall be distributed to the qualified electors by the City Clerk by mail with return postage prepaid or by personal service.
(b) Pursuant to applicable sections of the California Elections Code governing the conduct of mail ballot elections of cities, and in particular Division 4 (commencing with Section 4000) of that Code with respect to elections conducted by mail, and of the Act, the City Clerk shall mail or deliver to each qualified elector an official ballot in the form attached hereto as Exhibit A, and shall also mail or deliver to all such qualified electors a ballot pamphlet and instructions to voter, ballot title and summary, including a sample ballot identical in form to the 1927
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official ballot but identified as a sample ballot, a return identification envelope with prepaid postage thereon addressed to the City Clerk for the return of voted official ballots, and a copy of the Resolution of Intention adopted by the City Council on April 9, 2024. (c) The official ballot to be mailed or delivered by the City Clerk to each landownervoter shall have printed or typed thereon the name of the landowner-voter and the number of votes to be voted by the landowner-voter and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landowner-voter is other than a natural person, that he or she is an officer of or other person affiliated with the landowner-voter entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner-voter, that in voting such official ballot it was his or her intent, as well as the intent of the landowner-voter, to vote all votes to which the landowner-voter is entitled based on its land ownership on the propositions set forth in the official ballot as marked thereon in the voting square opposite each such proposition, and further certifying as to the acreage of the landowner-voter’s land ownership within CFD No. 114M. (d) The return identification envelope to be mailed or delivered by the City Clerk to each landowner-voter shall have printed or typed thereon the following: (i) the name of the landowner, (ii) the address of the landowner, (iii) a declaration under penalty of perjury stating that the voter is the landowner or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v) the address of the voter, (vi) the date of signing and place of execution of the declaration, and (vii) a notice that the envelope contains an official ballot and is to be opened only by the City Clerk.
(e) The instructions to voter form to be mailed or delivered by the City Clerk to the landowner-voter shall inform them that the official ballot shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted by 2:00 p.m. on the date of the special election; provided that if all qualified electors have voted, the election shall be closed with the concurrence of the City Clerk. (f) Upon receipt of the return identification envelopes which are returned prior to the voting deadline on the date of the election, the City Clerk shall canvass the votes cast in the special election, and shall file a statement with the City Council as to the results of such canvass and the election on each proposition set forth in the official ballot.

Section 6. Effective Date. This Resolution shall take effect immediately from and after the date of its passage and adoption.
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APPROVED AND ADOPTED this 14th day of May, 2024.

AYES:

NOES:

ABSENT:

ABSTAIN:
_________
City Clerk of the City of Fontana
_________
Mayor of the City of Fontana
ATTEST:
_________________________________
City Clerk
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A-1

EXHIBIT A

FORM OF OFFICIAL BALLOT

SPECIAL ELECTION FOR

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 114M

COUNTY OF SAN BERNARDINO

STATE OF CALIFORNIA
May 14, 2024
This ballot represents ___ votes.

To vote, mark a cross (+) or “X” in the voting square after the word “YES” or after the word “NO.” All marks otherwise made are forbidden.

If you wrongly mark, tear, or deface this ballot, return it to the City Clerk and obtain another.

PROPOSITION A: “Shall the City of Fontana, Community Facilities District No. 114M, County of San Bernardino, State of California, subject to accountability measures required pursuant to Government Code Section 50075.1, levy a special tax annually on taxable property therein in the amounts set forth in the following table:

Maximum Special Tax for Developed Property
Land Use Class FY 2024-2025 Maximum Special Tax
Developed Property $907 per Assessor’s Parcel
plus annual increases on each July 1, commencing July 1, 2025, by an amount equal to two percent (2%) per fiscal year in perpetuity, to pay the costs of the maintenance of parks, parkways, street lighting and open space within and surrounding the area of Community Facilities District No. 114M and within and surrounding the area of any territory to be annexed to Community Facilities District No. 114M in the future and the costs associated with the determination of the amount of and collection of taxes, the payment of taxes and costs otherwise incurred in order to carry out the authorized purposes of Community Facilities District No. 114M, and to pay costs associated with the determination of the amount of and the levy and collection of the special taxes, as provided in the Rate and Method of Apportionment for Community Facilities District No. 114M of the City of Fontana, County of San Bernardino, State of California, which is attached as Exhibit “C” to the Resolution of Formation adopted by the City Council of the City of Fontana on May 14, 2024?”
Yes
No
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PROPOSITION B: “Shall the City of Fontana Community Facilities District No. 114M, County of San Bernardino, State of California, establish an annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution, in the amount of $5,000,000?”
Yes
No

PROPOSITION A IS SUBJECT TO THE ACCOUNTABILITY MEASURES PRESCRIBED IN SECTION 50075 OF THE GOVERNMENT CODE OF THE STATE OF CALIFORNIA. 1931
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B-1

EXHIBIT B

FULL TEXT OF PROPOSITION

SPECIAL ELECTION AUTHORIZING THE ANNUAL LEVY OF SPECIAL TAXES ON TAXABLE PROPERTY WITHIN CITY OF FONTANA COMMUNITY FACILITIES DISTRICT NO. 114M,

COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA, AND AUTHORIZING THE

ESTABLISHMENT OF AN APPROPRIATIONS LIMIT FOR COMMUNITY FACILITIES DISTRICT NO. 114M
May 14, 2024
Proposition A: “Shall the City of Fontana, Community Facilities District No. 114M, County of San Bernardino, State of California, subject to accountability measures required pursuant to Government Code Section 50075.1, levy a special tax annually on taxable property therein in the amounts set forth in the following table:

Maximum Special Tax for Developed Property
Land Use Class FY 2024-2025 Maximum Special Tax
Developed Property $907 per Assessor’s Parcel
plus annual increases on each July 1, commencing July 1, 2025, by an amount equal to two percent (2%) per fiscal year in perpetuity, to pay the costs of the maintenance of parks, parkways, street lighting and open space within and surrounding the area of Community Facilities District No. 114M and within and surrounding the area of any territory to be annexed to Community Facilities District No. 114M in the future and the costs associated with the determination of the amount of and collection of taxes, the payment of taxes and costs otherwise incurred in order to carry out the authorized purposes of Community Facilities District No. 114M, and to pay costs associated with the determination of the amount of and the levy and collection of the special taxes, as provided in the Rate and Method of Apportionment for Community Facilities District No. 114M of the City of Fontana, County of San Bernardino, State of California, which is attached as Exhibit “C” to the Resolution of Formation adopted by the City Council of the City of Fontana on May 14, 2024?” Proposition B: “Shall the City of Fontana Community Facilities District No. 114M, County of San Bernardino, State of California, establish an annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution, in the amount of $5,000,000?” 1932
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B-2

BALLOT SUMMARY
By approval of each proposition by two-thirds of the votes cast hereupon within City of Fontana Community Facilities District No. 114M, County of San Bernardino, State of California (the “Community Facilities District”), the Community Facilities District shall be authorized as follows:

To (i) levy a special tax annually on taxable property within CFD No. 114M as provided in the Resolution of Formation adopted on May 14, 2024; and (ii) establish an annual appropriations limit for CFD No. 114M.

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 114M (“CFD No. 114M”) and collected each Fiscal Year, commencing in Fiscal Year 2024-2025, in an amount determined by the City Council of the City of Fontana, through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 114M, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Acre” or “Acreage” means the land area expressed in acres of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County map or the land area calculated to the reasonable satisfaction of the CFD Administrator using the boundaries set forth on such map or plan.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, of Part 1 of Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 114M, including, but not limited to: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs to the City, CFD No. 114M or any designee thereof of complying with City or CFD No. 114M disclosure requirements; the costs associated with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 114M or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 114M for any other administrative purposes of CFD No. 114M, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
"Assessor’s Parcel" means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number.
"Assessor’s Parcel Map" means an official map of the County Assessor of the County of San Bernardino designating parcels by Assessor’s Parcel Number. “Assessor’s Parcel Number” means that number assigned to an Assessor’s Parcel by the County of San Bernardino for purposes of identification.
1933
16498.00505\42240805.1
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"CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement, providing for the levy and collection of the Special Taxes, and performing other duties as set forth herein. “CFD No. 114M” means the City of Fontana Community Facilities District No. 114M. "City" means the City of Fontana, California.
"Council" means the City Council of the City of Fontana, acting as the legislative body of CFD No. 114M.
"County" means the County of San Bernardino.
"Developed Property" means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property for which a final tract map, parcel map, lot line adjustment or any other similar map which subdivides such parcels into lots for which a building permit could be issued for construction has been recorded with the County, as of January 1 of the previous Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C hereof, that can be levied by CFD No. 114M in any Fiscal Year on any Assessor’s Parcel.
“Property Owner Association Property" means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 114M that was owned by or irrevocably offered for dedication to a property owner association, including any master or sub-association, as of January 1 of the previous Fiscal Year.
“Proportionately” means, for Developed Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property. "Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 114M that is (i) owned by, irrevocably offered or dedicated to the federal government, the State, the County, the City, or any local government or other public agency, provided, however, that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use; or (ii) encumbered by a public utility easement making impractical its use for any purpose other than that set forth in the easement. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred. “Rate and Method of Apportionment” means this Rate and Method of Apportionment of Special Taxes for CFD No. 114M.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property, to fund the Special Tax Requirement. 1934
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"Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 114M to pay for: (1) maintenance services authorized to be financed by CFD No. 114M, (2) Administrative Expenses, (3) anticipated delinquent special taxes (such delinquent special taxes shall be estimated based on the delinquency rate in CFD No. 114M for the previous Fiscal Year), and (4) less a credit for funds available to reduce the annual Special Tax levy, if any, as determined by the CFD Administrator.
"Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 114M which are not exempt from the Special Tax pursuant to law or Section E below. “Undeveloped Property” means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property which are not categorized as Developed Property. "Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County’s assessor’s roll finalized as of the last preceding January 1, including those Assessor’s Parcel receiving a welfare exemption under subdivision (g) of Section 214 of the California Revenue and Taxation Code.

C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
The Fiscal Year 2024-2025 Maximum Special Tax for each Assessor’s Parcel classified as Developed Property shall be equal to the amount shown in the table below:

2. Undeveloped Property
The Maximum Special Tax for each Assessor’s Parcel classified as Undeveloped Property shall be equal to $0 per Acre.
1935
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D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2024-2025 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and the City shall provide for the levy of the Special Tax until the total Special Tax levy equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:

The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the Maximum Special Tax for such Assessor’s Parcel.

The exempt status of any property will be determined by the CFD Administrator and such determination shall be final.

H. APPEALS
Any landowner or resident who feels that the amount of the Special Tax levied on his/her Assessor’s Parcel is in error may submit a written appeal to the CFD Administrator, provided that the appellant is current in his/her payment of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, a cash refund shall not be made (except for the last year of levy), but the amount of the Special Tax levied shall be appropriately modified, reduced, or 1936
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eliminated through an adjustment to the Special Tax levy in the following Fiscal Year. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has thirty (30) days in which to appeal to the Council by filing a written notice of appeal with the City Clerk, provided that the appellant is current in his/her payment of Special Taxes. This second appeal must specify the reasons for its disagreement with the CFD Administrator's determination.

I. PREPAYMENT
No prepayments of the Special Tax are permitted.

The public services to be provided by Community Facilities District No. 114M are:

The types of services to be provided by the proposed Community Facilities District No. 114M are the maintenance of parks, parkways, street lighting and open space within and surrounding the area of Community Facilities District No. 114M and within and surrounding the area of any territory to be annexed to Community Facilities District No. 114M in the future and the costs associated with the determination of the amount of a collection of taxes, the payment of taxes and costs otherwise incurred in order to carry out the authorized purposes of Community Facilities District No. 114M. “Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of such parks, parkways, street lighting and open space, and the incidental costs related thereto, including but not limited to:
a) Repair, removal, or replacement of all or any part of any improvement. b) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. c) The removal of trimmings, rubbish, debris, and other solid waste. d) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
1937
16498.00505\42240660.1
RESOLUTION NO. _______

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

FONTANA DECLARING THE RESULTS OF THE

SPECIAL ELECTION WITHIN THE CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 114M,

COUNTY OF SAN BERNARDINO, STATE OF

CALIFORNIA
WHEREAS, the City Council (the “City Council”) of the City of Fontana (the “City”) has conducted proceedings under and pursuant to the terms of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the California Government Code (the “Act”) to form the City of Fontana Community Facilities District No. 114M, County of San Bernardino, State of California (“CFD No. 114M”); and
WHEREAS, in connection therewith, the City Council adopted a resolution calling a special election for May 14, 2024 (the “Election Resolution”), and submitted to the qualified electors of CFD No. 114M the propositions described therein with respect to the annual levy of special taxes on taxable property within CFD No. 114M to pay the costs of certain services to be provided by CFD No. 114M and related expenses and establishing an appropriations limit for CFD No. 114M; and
WHEREAS, a special mail-ballot election has been conducted pursuant to the foregoing; and
WHEREAS, pursuant to the Election Resolution, the City Clerk (the “City Clerk”) was authorized to conduct the special election for CFD No. 114M and act as the election official therefor; and
WHEREAS, the City Council has received a statement from the City Clerk (the “City Clerk”) with respect to the canvass of the ballot returned and the results of the special election, certifying that more than two-thirds of the votes cast upon the propositions submitted to the voters in the special election in CFD No. 114M were cast in favor of all such propositions.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fontana, as follows:

Section 1. Findings. The above recitals are true and correct, and the City Council so finds and determines.

The City Council further finds and determines as follows:
(a) There were no persons registered to vote within the boundaries of CFD No. 114M at the time of the close of the protest hearing on May 14, 2024, and pursuant to Section 53326 of the Act (“Section 53326”) the vote in the special election for CFD No. 114M was, therefore, by 1938
16498.00505\42240660.1
-2-
the landowners owning taxable property within CFD No. 114M, with each landowner having one vote for each acre or portion of an acre of land that they own within CFD No. 114M which would have been subject to the special tax if levied at the time of the special election; (b) pursuant to Section 53326 of the Act and the Election Resolution, the City Clerk distributed the ballot for the special election to D.R. Horton Los Angeles Holding Company, Inc., the owner of all of the taxable property included within the boundaries of CFD No. 114M (the “Property Owner”), by mail or personal delivery;
(c) The Property Owner waived the conduct and time limits for holding the special election and the election date pursuant to the Act, and consented to the calling and holding of the special election on May 14, 2024;
(d) The special election has been properly conducted in accordance with all statutory requirements and the provisions of the Election Resolution; (e) The official ballot was returned by the Property Owner to the City Clerk prior to the hour on the date of the special election specified by the City Council for the return of voted ballots;
(f) The official ballot returned to the City Clerk by the Property Owner voted all votes to which it was entitled in favor of all propositions set forth therein; (g) More than two-thirds of the votes cast in the special election on each such proposition were cast in favor thereof, and pursuant to Sections 53328, 53329 and 53355 of the Act, all such propositions carried;
(h) The City Council, as the legislative body of CFD No. 114M, is therefore authorized to take the necessary action to have CFD No. 114M annually levy special taxes on taxable property within CFD No. 114M in amounts sufficient to pay the costs of public services to be provided by CFD No. 114M and related expenses; and
(i) An appropriations limit for CFD No. 114M has been established in the amount of $5,000,000.

Section 2. Declaration of Results. All votes voted in the special election on the propositions with respect to (a) the annual levy of special taxes on taxable property within CFD No. 114M to pay the costs of the services to be provided by CFD No. 114M and related expenses, and (b) establishing an appropriations limit for CFD No. 114M in the amount of $5,000,000 were voted in favor thereof, and all such propositions carried.

Section 3. Effect of Election. The effect of the results of the special election, as specified in Section 2 hereof, is that the City Council, as the legislative body of CFD No. 114M, is authorized (i) to annually levy special taxes on taxable property within CFD No. 114M in an amount sufficient to pay the costs of the services to be provided by CFD No. 114M and related expenses at the special tax rates and pursuant to the methodology for determining and 1939
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apportioning such special taxes which are set forth in the Resolution of Formation, and (ii) establish an appropriations limit for CFD No. 114M in the amount of $5,000,000.

Section 4. Notice of Special Tax Lien. The City Clerk shall record a notice of special tax lien with the County Recorder of the County of San Bernardino pursuant to Section 53328.3 of the Act and Section 3114.5 of the California Streets and Highways Code within fifteen days of the date hereof.

APPROVED AND ADOPTED this 14th day of May, 2024.

AYES:

NOES:

ABSENT:

ABSTAIN:
_________
City Clerk of the City of Fontana
_________
Mayor of the City of Fontana
ATTEST:
_________________________________
City Clerk
1940
16498.00505\42240535.1

Page 1 of 2 ends

ORDINANCE NO. _________

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY

OF FONTANA, ACTING AS THE LEGISLATIVE BODY OF

THE CITY OF FONTANA COMMUNITY FACILITIES
DISTRICT NO. 114M, COUNTY OF SAN BERNARDINO,

STATE OF CALIFORNIA, AUTHORIZING THE LEVY OF

SPECIAL TAXES IN SUCH COMMUNITY FACILITIES

DISTRICT
WHEREAS, the City Council (the “City Council”) of the City of Fontana (the “City”), California has, among other things, initiated proceedings, held a public hearing, conducted an election, and received a favorable vote from the qualified electors authorizing the levy of special taxes in the City of Fontana Community Facilities District No. 114M, County of San Bernardino, State of California (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982,” being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”).

THE CITY COUNCIL OF THE CITY OF FONTANA DOES ORDAIN AS
FOLLOWS:

Section 1. This City Council does, by the passage of this ordinance, authorize the levy of special taxes on taxable properties located in the District pursuant to that certain Rate and Method of Apportionment as set forth in Appendix “A” attached hereto and incorporated herein by this reference (the “Rate and Method”).

Section 2. This City Council, acting as the legislative body of the District, is hereby further authorized, by resolution, to annually determine the special tax to be levied within the District for the then current tax year and all future tax years; provided, however, the special tax to be levied shall not exceed the maximum special tax authorized to be levied pursuant to the Rate and Method.

Section 3. The special taxes herein authorized to be levied, to the extent possible, shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale, and lien priority in any case of delinquency as applicable for ad valorem property taxes; provided, however, the District may, by resolution, elect to collect the special taxes at a different time or in a different manner if necessary to meet its financial obligations.

Section 4. The special taxes authorized to be levied shall be secured by the lien imposed pursuant to Sections 3114.5 and 3115.5 of the California Streets and Highways Code, which lien shall be a continuing lien and shall secure each levy of the special taxes. The lien of the special tax shall continue in force and effect until the special tax obligation is canceled in accordance with law or until the special tax ceases to be levied by the City Council. 1941
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Page 2 of 2 ends

Section 5. This Ordinance shall be effective thirty (30) days after its adoption. Within fifteen (15) days after its adoption, the City Clerk shall cause this Ordinance, or a summary of it, to be published in a newspaper of general circulation in the City.

APPROVED AND ADOPTED ____ day of ______________, 2024
READ AND APPROVED AS TO LEGAL FORM:
____________________________________________
City Attorney
I, Germaine McClellan Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council, do hereby certify that the foregoing Ordinance is the actual Ordinance adopted by the City Council and was introduced at a regular meeting on the 14th day of May, 2024, and was finally passed and adopted not less than five days thereafter on the _________ day of ________, 2024 to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:
____________________________________
City Clerk of the City of Fontana
_____________________________________
Mayor of the City of Fontana
ATTEST:
______________________________________
City Clerk
1942
16498.00505\42240535.1
A-1

APPENDIX A

RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 114M OF THE

CITY OF FONTANA, COUNTY OF SAN BERNARDINO,

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Acre” or “Acreage” means the land area expressed in acres of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County map or the land area calculated to the reasonable satisfaction of the CFD Administrator using the boundaries set forth on such map or plan. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, of Part 1 of Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 114M, including, but not limited to: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs to the City, CFD No. 114M or any designee thereof of complying with City or CFD No. 114M disclosure requirements; the costs associated with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 114M or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 114M for any other administrative purposes of CFD No. 114M, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
"Assessor’s Parcel" means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number.
1943
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A-2
"Assessor’s Parcel Map" means an official map of the County Assessor of the County of San Bernardino designating parcels by Assessor’s Parcel Number. “Assessor’s Parcel Number” means that number assigned to an Assessor’s Parcel by the County of San Bernardino for purposes of identification. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement, providing for the levy and collection of the Special Taxes, and performing other duties as set forth herein. “CFD No. 114M” means the City of Fontana Community Facilities District No. 114M. "City" means the City of Fontana, California.
"Council" means the City Council of the City of Fontana, acting as the legislative body of CFD No. 114M.
"County" means the County of San Bernardino.
"Developed Property" means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property for which a final tract map, parcel map, lot line adjustment or any other similar map which subdivides such parcels into lots for which a building permit could be issued for construction has been recorded with the County, as of January 1 of the previous Fiscal Year.
"Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C hereof, that can be levied by CFD No. 114M in any Fiscal Year on any Assessor’s Parcel.
“Property Owner Association Property" means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 114M that was owned by or irrevocably offered for dedication to a property owner association, including any master or sub-association, as of January 1 of the previous Fiscal Year.
“Proportionately” means, for Developed Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 114M that is (i) owned by, irrevocably offered or dedicated to the federal government, the State, the County, the City, or any local government or other public agency, provided, however, that any property leased by a public agency to a private entity 1944
16498.00505\42240535.1
A-3
and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use; or (ii) encumbered by a public utility easement making impractical its use for any purpose other than that set forth in the easement. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred. “Rate and Method of Apportionment” means this Rate and Method of Apportionment of Special Taxes for CFD No. 114M.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property, to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 114M to pay for: (1) maintenance services authorized to be financed by CFD No. 114M, (2) Administrative Expenses, (3) anticipated delinquent special taxes (such delinquent special taxes shall be estimated based on the delinquency rate in CFD No. 114M for the previous Fiscal Year), and (4) less a credit for funds available to reduce the annual Special Tax levy, if any, as determined by the CFD Administrator. "Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 114M which are not exempt from the Special Tax pursuant to law or Section E below. “Undeveloped Property” means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property which are not categorized as Developed Property. "Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County’s assessor’s roll finalized as of the last preceding January 1, including those Assessor’s Parcel receiving a welfare exemption under subdivision (g) of Section 214 of the California Revenue and Taxation Code.

B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, commencing with Fiscal Year 2024-2025, all Taxable Property within CFD No. 114M shall be categorized as either Developed Property or Undeveloped Property, and shall be subject to the Special Tax in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. 1945
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A-4
C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
The Fiscal Year 2024-2025 Maximum Special Tax for each Assessor’s Parcel classified as Developed Property shall be equal to the amount shown in the table below:

2. Undeveloped Property
The Maximum Special Tax for each Assessor’s Parcel classified as Undeveloped Property shall be equal to $0 per Acre.

The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the Maximum Special Tax for such Assessor’s Parcel.

The exempt status of any property will be determined by the CFD Administrator and such determination shall be final.
1946
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A-5
F. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties, and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem property taxes; provided, however, that CFD No. 114M may directly bill the Special Tax, and/or may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 114M.

COMMUNITY FACILITIES

DISTRICT REPORT

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 114M
Report Date: April 30, 2024
1948
www.FinanceDTA.com
18201 Von Karman Avenue, Suite 220
Irvine, CA 92612

COMMUNITY FACILITIES DISTRICT REPORT
FOR

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 114M
Prepared for:

City of Fontana
8353 Sierra Avenue
Fontana, CA 92335
1949
TABLE

OF CONTENTS

SECTION
I INTRODUCTION.............................................................. 1 II PROJECT DESCRIPTION................................................2

III DESCRIPTION AND ESTIMATED COSTS OF PUBLIC
SERVICES ..........................................................................3 A Description of Public Services ......................................... 3 B Estimated Costs of Public Services ................................. 3 C Incidental Expenses............................................................ 3 IV RATE AND METHOD OF APPORTIONMENT..............4
A Explanation for Special Tax Apportionment.................4 B Maximum Special Tax ........................................................ 4 C Apportionment of Special Taxes .....................................4 D Accuracy of Information...................................................5 V BOUNDARIES OF THE CFD............................................6 VI GENERAL TERMS AND CONDITIONS ......................... 7 A Substitution of Facilities and Services ........................... 7 B Appeals and Interpretations............................................. 7 C Prepayment of Special Tax ............................................... 7

APPENDICES

APPENDIX A RATE AND METHOD OF

APPORTIONMENT

APPENDIX B BOUNDARY MAP
1950
1 SECTION I

INTRODUCTION
City of Fontana April 30, 2024
Community Facilities District No. 114M
www.FinanceDTA.com

I INTRODUCTION
WHEREAS, the City Council of the City of Fontana (hereinafter referred to as the "Council") did, pursuant to the provision of the "Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2 of Title 5 (commencing with Section 53311) of the Government Code of the State of California (hereinafter referred to as the "Act"), and specifically Section 53321.5 thereof, expressly order the filing of a written "Report" with the legislative body of the proposed Community Facilities District (“CFD”). This CFD being City of Fontana CFD No. 114M (The Gardens Phase One) shall hereinafter be referred to as: "CFD No. 114M"; and, WHEREAS, on April 9, 2024, Council, pursuant to the Act, adopted a resolution entitled “RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA DECLARING ITS INTENTION TO ESTABLISH CITY OF FONTANA COMMUNITY FACILITIES DISTRICT NO. 114M AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX THEREIN TO FINANCE THE PROVISION OF CERTAIN PUBLIC SERVICES" (hereinafter referred to as the "Resolution of Intention") directing that the Report generally contain the following:

1. A brief description of the services by type that will be required to adequately meet the needs of CFD No. 114M; and

2. An estimate of the fair and reasonable cost of providing the public services and the incidental expenses to be incurred in connection therewith. WHEREAS, each officer of the City of Fontana (hereinafter referred to as the "City") who is or will be responsible for providing one or more of the proposed types of public services to be financed by CFD No. 114M has hereby directed DTA, Inc. (“DTA”) to study the proposed CFD No. 114M and, at or before the time of the public hearing on the establishment of CFD No. 114M, file the Report with Council pursuant to the provisions of the Resolution of Intention.

NOW, THEREFORE, DTA does hereby submit the Report.
1951
2 SECTION II

PROJECT DESCRIPTION
City of Fontana April 30, 2024
Community Facilities District No. 114M
www.FinanceDTA.com

II PROJECT DESCRIPTION
CFD No. 114M encompasses approximately 9.0 gross acres of land within the City located on the northwest corner of Summit Avenue and Citrus Avenue. This property is expected to be developed into a total of 85 residential units subject to a Mello-Roos Special Tax1. 1 Please note that all capitalized terms used herein, unless otherwise indicated, shall have the meanings defined in the Rate and Method of Apportionment for CFD No. 114M. 1952
3 SECTION III

DESCRIPTION AND ESTIMATED

COSTS OF PUBLIC SERVICES
City of Fontana April 30, 2024
Community Facilities District No. 114M
www.FinanceDTA.com

III DESCRIPTION AND ESTIMATED COSTS OF PUBLIC SERVICES
A community facilities district may finance any one or more of the following types of services: police protection services, including, but not limited to, criminal justice services, fire protection and suppression services, and ambulance and paramedic services, recreation program services, library services, and the operation and maintenance of museums and cultural facilities, maintenance of parks, parkways and open space, flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems, and sandstorm protection systems, and services with respect to removal or remedial action for the cleanup of any hazardous substance released or threatened to be released into the environment. The authorized services may be financed only to the extent that such services are in addition to those services provided in the community facilities district prior to creation of the community facilities district. A Description of Public Services The types of public services to be financed by CFD No. 114M are the maintenance of parks, parkways, street lighting and open space within and surrounding the area of the District and within and surrounding the area of any territory to be annexed to the District in the future. B Estimated Costs of Public Services
The Special Tax for CFD No. 114M has been established to pay for the public services described above at $907 per Assessor’s Parcel of Developed Property for Fiscal Year 2024- 2025. This amount shall be subject to an annual increase of two (2%) as specified in Section C.1 of the Rate and Method of Apportionment (defined herein).

The maximum Fiscal Year 2024-2025 costs for Maintenance Services is estimated at approximately $71,000, assuming buildout. These costs are expected to be fully funded by CFD No. 114M at buildout. C Incidental Expenses to be Included in the Annual Levy of Special Taxes Pursuant to Section 53340 of the Act, the proceeds of any special tax may only be used to pay, in whole or part, the costs of providing public facilities, services and incidental expenses. While the actual costs of administering CFD No. 114M may vary, it is anticipated that the amount of Special Taxes which can be collected will be sufficient to fund at least $6,000 in annual administrative expenses for Fiscal Year 2024-2025, which shall also be subject to an annual increase of two (2%) annually.
1953
4 SECTION IV

RATE AND METHOD OF

APPORTIONMENT
City of Fontana April 30, 2024
Community Facilities District No. 114M
www.FinanceDTA.com

IV RATE AND METHOD OF APPORTIONMENT
All of the property located within CFD No. 114M, unless exempted by law or by the Rate and Method of Apportionment (defined below), shall be taxed for the purpose of funding public services authorized to be financed by CFD No. 114M. Pursuant to Section 53325.3 of the Act, the tax imposed “is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property.” The special tax “may be based on benefit received by parcels of real property, the costs of making authorized facilities or authorized services available to each parcel or other reasonable basis as determined by the legislative body,” although the special tax may not be apportioned on an ad valorem basis pursuant to Article XIIIA of the California Constitution.

The rate and method of apportionment of the special tax (the "Rate and Method of Apportionment") proposed to be levied within CFD No. 114M is described in Exhibit C to the Resolution of Intention. This proposed Rate and Method of Apportionment, also provided herein as Appendix A, provides information sufficient to allow each property owner within CFD No. 114M to estimate the maximum annual Special Tax he or she will be required to pay.

Sections A through D below provide additional information on the Rate and Method of Apportionment.

A Explanation for Special Tax Apportionment
When a community facilities district is formed, a special tax may be levied on each parcel of taxable property within the community facilities district to pay for the construction, acquisition and rehabilitation of public facilities, to pay for authorized services or to repay bonded indebtedness or other related expenses incurred by a community facilities district. This special tax must be apportioned in a reasonable manner; however, the tax may not be apportioned on an ad valorem basis.

Based on the types of public services that are proposed for CFD No. 114M, the Special Taxes assigned to Developed Property are generally proportionate to the relative benefits received by them, and, accordingly, the Special Taxes in CFD No. 114M can be considered fair and reasonable. B Maximum Special Tax
Table 5 within the Rate and Method of Apportionment lists the Fiscal Year 2024-2025 Maximum Special Tax that may be levied against Developed Property within CFD No. 114M to fund the Special Tax Requirement. On each July 1, commencing July 1, 2025, the Maximum Special Tax shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year. No Special Tax shall be levied on Undeveloped Property, Public Property, or Property Owner Association Property in CFD No. 114M. C Apportionment of Special Taxes Each year the Special Tax shall be levied subject to the methodology and Maximum Special 1954
5 SECTION IV

RATE AND METHOD OF

APPORTIONMENT
City of Fontana April 30, 2024
Community Facilities District No. 114M
www.FinanceDTA.com
Taxes set forth in the Rate and Method of Apportionment, in an amount sufficient to meet the appropriate special tax requirement.

The amount of the special tax requirement that is apportioned to each parcel is determined through the application of Section D of the Rate and Method of Apportionment. D Accuracy of Information In order to establish the Maximum Special Tax rates for CFD No. 114M as set forth in the Rate and Method of Apportionment, DTA has relied on information which was provided to DTA by others. DTA has not independently verified such data and disclaims responsibility for the impact of inaccurate data, if any, on the Rate and Method of Apportionment for CFD No. 114M, including the inability to meet the financial obligations within CFD No. 114M. 1955
6 SECTION V

BOUNDARIES OF THE CFD
City of Fontana April 30, 2024
Community Facilities District No. 114M
www.FinanceDTA.com

V BOUNDARIES OF THE CFD
The boundaries of CFD No. 114M include all land on which the Special Taxes may be levied.

A reduced scale map showing the boundaries of CFD No. 114M is provided herein as Appendix B. A full-scale map is on file with the City Clerk of the City and was recorded on April 17, 2024, in Book 91 of Maps of Assessment and Community Facilities Districts at Page 57, as Document No. 2024-0089467 in the office of the County Recorder in the County of San Bernardino.
1956
7 SECTION VI

GENERAL TERMS AND

CONDITIONS
City of Fontana April 30, 2024
Community Facilities District No. 114M
www.FinanceDTA.com

VI GENERAL TERMS AND CONDITIONS
A Substitution of Facilities and Services
The descriptions of the public services, as set forth herein, are general in their nature. The City will determine the final nature, location, and costs of services upon the preparation of final plans and specifications. The final plans may show substitutes, in lieu of modifications to the proposed work in order to accomplish the work of improvement, and any such substitution shall not be a change or modification in the proceedings as long as the public services provide a service substantially similar to that as set forth in this Report.

B Appeals and Interpretations
Any landowner or resident who feels that the amount of the Special Tax levied on his/her Assessor’s Parcel is in error may submit a written appeal to the CFD Administrator, provided that the appellant is current in his/her payment of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, a cash refund shall not be made (except for the last year of levy), but the amount of the Special Tax levied shall be appropriately modified, reduced, or eliminated through an adjustment to the Special Tax levy in the following Fiscal Year. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has thirty (30) days in which to appeal to the Council by filing a written notice of appeal with the City Clerk, provided that the appellant is current in his/her payment of Special Taxes. This second appeal must specify the reasons for its disagreement with the CFD Administrator's determination.

C Prepayment of Special Tax
Pursuant to Section I of the Rate and Method of Apportionment, the Special Tax cannot not be prepaid.
1957

APPENDIX A
City of Fontana
Community Facilities District No. 114M

RATE AND METHOD OF

APPORTIONMENT
1958
City of Fontana March 28, 2024
Community Facilities District No. 114M Page 1

RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 114M OF THE

CITY OF FONTANA, COUNTY OF SAN BERNARDINO,

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre” or “Acreage" means the land area expressed in acres of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County map or the land area calculated to the reasonable satisfaction of the CFD Administrator using the boundaries set forth on such map or plan.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, of Part 1 of Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 114M, including, but not limited to: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs to the City, CFD No. 114M or any designee thereof of complying with City or CFD No. 114M disclosure requirements; the costs associated with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 114M or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 114M for any other administrative purposes of CFD No. 114M, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. 1959
City of Fontana March 28, 2024
Community Facilities District No. 114M Page 2
"Assessor’s Parcel" means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number.
"Assessor’s Parcel Map" means an official map of the County Assessor of the County of San Bernardino designating parcels by Assessor’s Parcel Number. “Assessor’s Parcel Number” means that number assigned to an Assessor’s Parcel by the County of San Bernardino for purposes of identification. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement, providing for the levy and collection of the Special Taxes, and performing other duties as set forth herein.
“CFD No. 114M” means the City of Fontana Community Facilities District No. 114M.
"City" means the City of Fontana, California.
"Council" means the City Council of the City of Fontana, acting as the legislative body of CFD No. 114M.
"County" means the County of San Bernardino.
"Developed Property" means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property for which a final tract map, parcel map, lot line adjustment or any other similar map which subdivides such parcels into lots for which a building permit could be issued for construction has been recorded with the County, as of January 1 of the previous Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June

30. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C hereof, that can be levied by CFD No. 114M in any Fiscal Year on any Assessor’s Parcel. “Property Owner Association Property" means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 114M that was owned by or irrevocably offered for dedication to a property owner association, including any master or sub-association, as of January 1 of the previous Fiscal Year. 1960
City of Fontana March 28, 2024
Community Facilities District No. 114M Page 3
“Proportionately” means, for Developed Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 114M that is (i) owned by, irrevocably offered or dedicated to the federal government, the State, the County, the City, or any local government or other public agency, provided, however, that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use; or (ii) encumbered by a public utility easement making impractical its use for any purpose other than that set forth in the easement. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred.
“Rate and Method of Apportionment” means this Rate and Method of Apportionment of Special Taxes for CFD No. 114M.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property, to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 114M to pay for: (1) maintenance services authorized to be financed by CFD No. 114M, (2) Administrative Expenses, (3) anticipated delinquent special taxes (such delinquent special taxes shall be estimated based on the delinquency rate in CFD No. 114M for the previous Fiscal Year), and (4) less a credit for funds available to reduce the annual Special Tax levy, if any, as determined by the CFD Administrator. "Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 114M which are not exempt from the Special Tax pursuant to law or Section E below.
“Undeveloped Property” means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property which are not categorized as Developed Property. "Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County’s assessor’s roll finalized as of the last preceding January 1, including those Assessor’s Parcel 1961
City of Fontana March 28, 2024
Community Facilities District No. 114M Page 4
receiving a welfare exemption under subdivision (g) of Section 214 of the California Revenue and Taxation Code. B. ASSIGNMENT TO LAND USE CATEGORIES For each Fiscal Year, commencing with Fiscal Year 2024-2025, all Taxable Property within CFD No. 114M shall be categorized as either Developed Property or Undeveloped Property, and shall be subject to the Special Tax in accordance with the rate and method of apportionment determined pursuant to Sections C and D below.

C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
The Fiscal Year 2024-2025 Maximum Special Tax for each Assessor’s Parcel classified as Developed Property shall be equal to the amount shown in the table below:

2. Undeveloped Property
The Maximum Special Tax for each Assessor’s Parcel classified as Undeveloped Property shall be equal to $0 per Acre. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2024-2025 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and the City shall provide for the levy of the Special Tax until the total Special Tax levy equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:

The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the Maximum Special Tax for such Assessor’s Parcel.
1962
City of Fontana March 28, 2024
Community Facilities District No. 114M Page 5
E. EXEMPTIONS
No Special Tax shall be levied on (i) Public Property, (ii) Property Owner Association Property, (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, (iv) Assessor’s Parcels which are privately owned and are encumbered by or restricted solely for public uses, (v) or any Assessor’s Parcel that has a Welfare Exemption. Should an Assessor’s Parcel, however, no longer be classified as items (i)-(v) above, including Property Owner Association Property, Public Property, or have a Welfare Exemption, its tax-exempt status will, without the necessity of any action by the Council, terminate.

The exempt status of any property will be determined by the CFD Administrator and such determination shall be final.

F. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties, and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem property taxes; provided, however, that CFD No. 114M may directly bill the Special Tax, and/or may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 114M. G. TERM OF SPECIAL TAX
The Special Tax shall be levied in perpetuity as necessary to meet the Special Tax Requirement, unless no longer required to pay for the authorized services as determined at the discretion of the Council. H. APPEALS Any landowner or resident who feels that the amount of the Special Tax levied on his/her Assessor’s Parcel is in error may submit a written appeal to the CFD Administrator, provided that the appellant is current in his/her payment of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, a cash refund shall not be made (except for the last year of levy), but 1963
City of Fontana March 28, 2024
Community Facilities District No. 114M Page 6
the amount of the Special Tax levied shall be appropriately modified, reduced, or eliminated through an adjustment to the Special Tax levy in the following Fiscal Year. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has thirty (30) days in which to appeal to the Council by filing a written notice of appeal with the City Clerk, provided that the appellant is current in his/her payment of Special Taxes.

This second appeal must specify the reasons for its disagreement with the CFD Administrator's determination.

Any decision of the CFD Administrator shall be subject to appeal to the Council whose decision shall be final and binding as to all persons.

I. PREPAYMENT
No prepayments of the Special Tax are permitted.
1964

APPENDIX B
City of Fontana
Community Facilities District No. 114M

BOUNDARY MAP
1965

18201 VON KARMAN AVENUE, SUITE 220
IRVINE, CA 92612
PHONE (800) 969-4DTA
Public Finance
Public-Private Partnerships
Development Economics
Clean Energy Bonds
www.FinanceDTA.com
1967
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2997 Agenda Date: 5/14/2024
Agenda #: A. Category: New Business
FROM:

Finance
SUBJECT:

Fiscal Year 2023-24 Third Quarter Budget Status Report
RECOMMENDATION:

Approve the recommended Fiscal Year 2023-24 Third Quarter Budget adjustments.

COUNCIL GOALS:
· Operate in a businesslike manner by ensuring that the public debate is based on accurate information.
· Operate in a businesslike manner by correcting problems immediately. · Practice sound fiscal management by producing timely and accurate financial information. · Practice sound fiscal management by living within our means while investing in the future. · Practice sound fiscal management by fully funding liabilities and reserves. · Practice sound fiscal management by developing long-term funding and debt management plans.
· Invest in the City’s infrastructure (streets, sewers, parks, etc.) by maintaining and improving the city's existing infrastructure.
· Invest in the City’s infrastructure (streets, sewers, parks, etc.) by providing for the development of new infrastructure.
· Invest in the City’s infrastructure (streets, sewers, parks, etc.) by utilizing Measure-I Funds wisely.

DISCUSSION:

The City’s budget is an important policy document, serving as the annual financial plan that identifies the spending priorities for the organization. Quarterly budget status reports are developed and presented to the City Council to provide the most current information on the financial activities of the City upon which to base decisions. Additionally, quarterly reports assist City departments in communicating their financial operations throughout the fiscal year including any program changes and significant impacts to their annual budgets, as well as gauging the City’s budget plan as compared to actual revenue and expenditures. This report includes requested departmental budget adjustments and preliminary year-to-date actuals through Third Quarter of Fiscal Year 2023-24, covering the period through March 31, 2024.

The current citywide Fiscal Year 2023-24 budget is comprised of a total of 200 funds including the General Fund, Other General Funds (10 funds), Special Revenue Funds (135 funds), Enterprise City of Fontana Page 1 of 6 Printed on 5/9/2024
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File #: 21-2997 Agenda Date: 5/14/2024
Agenda #: A. Category: New Business
General Fund, Other General Funds (10 funds), Special Revenue Funds (135 funds), Enterprise Funds (5 funds), Capital Project Funds (36 funds), a Debt Service Fund, an Internal Service Fund, and Other Agency Funds (11 funds). The current total citywide Fiscal Year 2023-24 budget (excluding other agency funds) includes total uses (expenditures and transfers out) for all City funds of $656.2 million and total sources (revenues and transfers in) of $468.7 million. The Recommended Budget includes an increase in total sources of $12.2 million for a total of $480.9 million and an increase in total uses of $18.7 million for a total of $674.9 million. 2023-24 Budget
All City Fund
Proposed
Current Revisions Recommended
Revenues $ 392,489,206 $ 6,019,599 $ 398,508,805
Transfers In $ 76,169,408 $ 6,228,091 $ 82,397,499
Total Sources $ 468,658,614 $ 12,247,690 $ 480,906,304
Expenditures $ (580,021,044) $ (12,431,662) $ (592,452,706) Transfers Out $ (76,169,408) $ (6,221,708) $ (82,391,116) Total Uses $ (656,190,452) $ (18,653,370) $ (674,843,822) Results from Operations $ (187,531,838) $ (6,405,679) $ (193,937,517)

GENERAL FUND
The current Fiscal Year 2023-24 General Fund Operating Budget includes total uses of $180.3 million and total sources of $160.4 million. The Recommended Budget includes an increase in total sources of $847,290 for a total of $161.3 million and an increase in total uses of $3.8 million for a total of $184.1 million. 2023-24 Budget
General Fund (Fund 101)
Proposed
Current Revisions Recommended
Revenues $ 148,041,648 $ 840,909 $ 148,882,557
Transfers In $ 12,381,015 $ 6,381 $ 12,387,396
Total Sources $ 160,422,663 $ 847,290 $ 161,269,953
Expenditures $ (140,325,273) $ (549,478) $ (140,874,751) Transfers Out $ (39,964,667) $ (3,264,460) $ (43,229,127) Total Uses $ (180,289,940) $ (3,813,938) $ (184,103,878) Results from Operations $ (19,867,277) $ (2,966,648) $ (22,833,925) City of Fontana Page 2 of 6 Printed on 5/9/2024
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File #: 21-2997 Agenda Date: 5/14/2024
Agenda #: A. Category: New Business
Notable Changes
· Revenue Adjustments - a increase in revenues of $840,909 from Business Related, Recreation, Reimbursables, and Miscellaneous revenues received. · Personnel Requests (One-Time) - a increase in appropriations of $383,596 for new parttime positions, and new positions approved thru the American Rescue Plan Act · One-time Requests - Increase appropriations of $3,289,460 for one-time expenditures and operating transfers out. Notable requests include:
o Transfer out to Fund #106 of $2.5 million for Settlement Reserve o Transfer out to Fund #601 of $623,600 for property purchase o Transfer out to Fund #103 of $140,860 for Lewis Library concrete steps o Increase appropriations of $25,000 for plan check outsourcing Fund Balance Analysis
The recommended 2023-24 ending fund balance of $48.0 million reflects an decrease of $3.0 million. Included in the fund balance of are total operating reserves of $33.1 (which reflects 25% of budgeted recurring annual expenditures.

The recommended ending fund balance reserves and designations are revised as follows:
· Settlements - Decrease in the Settlements of $2.5 million for a total of $0. Amount moved to Self-Issuance Fund #106 for the settlement reserve.
· Unappropriated - Decrease in the unappropriated fund balance of $466,648 for a total of $0 due to the requested one-time use of fund balance as described above. 2023-24 Budget
General Fund Balance
Proposed
Current Revisions Recommended
Reserved $ 407,053 $ - $ 407,053
Designated
PERS Rate Stability $ 10,694,317 $ - $ 10,694,317
Contingencies $ 33,087,836 $ - $ 33,087,836
Annual Shelter JPA $ 800,000 $ - $ 800,000
Operating Contingencies $ 3,000,000 $ - $ 3,000,000
Settlements $ 2,500,000 $ (2,500,000) $ -
Unappropriated $ 466,648 $ (466,648) $ -
Ending Fund Balance $ 50,955,854 $ (2,966,648) $ 47,989,206

OTHER GENERAL FUNDS
Other General Funds includes a total of 10 funds which are funded by the General Fund for services that support the City’s general operations. The most notable funds include City Technology, Facility City of Fontana Page 3 of 6 Printed on 5/9/2024
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File #: 21-2997 Agenda Date: 5/14/2024
Agenda #: A. Category: New Business
Maintenance, Self-Insurance, Retiree Medical Benefits, and General Fund Operating Projects.

The current 2023-24 Other General Funds Operating Budget includes total uses of $37.9 million and total sources of $51.7 million. The Recommended Budget includes an increase in total sources of $3.3 for a total of $41.2 million and an increase in total uses of $2.4 million for a total of $54.1 million. 2023-24 Budget
Other General Funds
Proposed
Current Revisions Recommended
Revenues $ 14,656,689 $ 150,200 $ 14,806,889
Transfers In $ 23,219,659 $ 3,170,860 $ 26,390,519
Total Sources $ 37,876,348 $ 3,321,060 $ 41,197,408
Expenditures $ (44,300,898) $ (2,361,416) $ (46,662,314) Transfers Out $ (7,414,371) $ - $ (7,414,371)
Total Uses $ (51,715,269) $ (2,361,416) $ (54,076,685)
Results from Operations $ (13,838,921) $ 959,644 $ (12,879,277) Notable Changes
· Facility Maintenance - Increase appropriations of $140,860 for the Lewis Library concrete steps.
· Office of Emergency Svcs - Increase appropriations for Federal grant funds received. · Self-Insurance - Increase appropriations of $1.7 million for settlement claims, legal services, and pending settlements.

OTHER CITY FUNDS
Other City Funds includes a total of 178 funds which Special Revenue Funds, Debt Service Funds, Capital Project Funds, Enterprise Funds, and Internal Service Funds.

The current 2023-24 Other City Funds Operating Budget includes total uses of $424.2 million and total sources of $270.4 million. The Recommended Budget includes an increase in total sources of $8.1 million for a total of $278.4 million and an increase in total uses of $12.5 million for a total of $436.7 million.
2023-24 Budget
Other City Funds
Proposed
Current Revisions Recommended
Revenues $ 229,790,869 $ 5,028,490 $ 234,819,359
Transfers In $ 40,568,734 $ 3,050,850 $ 43,619,584
Total Sources $ 270,359,603 $ 8,079,340 $ 278,438,943
City of Fontana Page 4 of 6 Printed on 5/9/2024
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File #: 21-2997 Agenda Date: 5/14/2024
Agenda #: A. Category: New Business
Proposed
Current Revisions Recommended
Revenues $ 229,790,869 $ 5,028,490 $ 234,819,359
Transfers In $ 40,568,734 $ 3,050,850 $ 43,619,584
Total Sources $ 270,359,603 $ 8,079,340 $ 278,438,943
Expenditures $ (395,394,873) $ (9,520,768) $ (404,915,641) Transfers Out $ (28,790,370) $ (2,957,248) $ (31,747,618) Total Uses $ (424,185,243) $ (12,478,016) $ (436,663,259) Results from Operations $ (153,825,640) $ (4,398,676) $ (158,224,315) Notable Changes
· Special Revenue Funds - Increase in fund balance of $2.3 primarily due to:
o Federal Asset Seizure (Fund 223) - Increase revenues of $3.5 million for actuals received.
o Measure I 2010-2040 Local (Fund 246) - Decrease appropriations of $421,275 for various project closures.
· Capital Project Funds - Decrease in fund balance of $6.7 million primarily due to:
o Capital Reinvestment (Fund 601)
• Increase appropriations of $4.7 million for pavement rehab per the new fund balance policy.
o CFD #90 Summit @ Rosena Ph 1 (Fund 668)
• Transfer to Funds #620,632,634,636 of $1.2 million for developer reimbursement charges.
• Contribution to Housing Fund #698 of $675,106 for developer reimbursement charges.
o CFD #95 Summit at Rosena II (Fund 669)
• Transfer to Funds #620,632,634,636 of $577,756 for developer reimbursement charges.
o CFD #100 Victoria (Fund 673)
• Increase appropriations of $254,750 for bond cost of issuance.

ORGANIZATIONAL CHANGES
There are no organizational changes listed in the 2023-24 Third Quarter Budget Status Report.

FISCAL IMPACT:

The fiscal impact associated with this item is summarized below and details are provided in Third Quarter Budget Status Report.

Sources
Inc/(Dec)
Uses
(Inc)/Dec
Fund Bal Impact
Icr/(Dec)
General Fund $ 847,290 $ (3,813,938) $ (2,966,648)
Other General Funds $ 3,321,060 $ (2,361,416) $ 959,644 Other City Funds $ 8,079,340 $ (12,478,016) $ (4,398,676) Total $ 12,247,690 $ (18,653,370) $ (6,405,679)
City of Fontana Page 5 of 6 Printed on 5/9/2024
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File #: 21-2997 Agenda Date: 5/14/2024
Agenda #: A. Category: New Business
Sources
Inc/(Dec)
Uses
(Inc)/Dec
Fund Bal Impact
Icr/(Dec)
General Fund $ 847,290 $ (3,813,938) $ (2,966,648)
Other General Funds $ 3,321,060 $ (2,361,416) $ 959,644 Other City Funds $ 8,079,340 $ (12,478,016) $ (4,398,676) Total $ 12,247,690 $ (18,653,370) $ (6,405,679)
The General Fund projected ending fund balance reflects a net decrease of $2.9 million for a total of $48.0 million because of prior year operations and the net impact of the recommended budget adjustments.

MOTION:

Approve staff recommendation.

City of Fontana Page 6 of 6 Printed on 5/9/2024
powered by Legistar™1973
Third Quarter Budget Status Report
Fiscal Year 2023/2024
*Compared to same period prior fiscal year
Quick Look Indicators Third Quarter* See Page
Revenues 7
Expenditures 8
Fund Balance 9

Page 1 of 27 ends

1974
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Table of Contents
Report Objectives.................................................................................................................................................................. 3 Summary of Key Points....................................................................................................................................................... 4 Significant Economic Trends.............................................................................................................................................. 5 Summary of Proposed General Fund Adjustments .................................................................................................... 6 General Fund Revenues...................................................................................................................................................... 7 General Fund Expenditures................................................................................................................................................ 8 Fund Balance Review........................................................................................................................................................... 9 Organizational Changes....................................................................................................................................................10 Write off of Doubtful Accounts....................................................................................................................................... 11 Liability Claims ..................................................................................................................................................................... 12 American Rescue Plan Act Expenditure Plan ............................................................................................................. 13 Conclusion ............................................................................................................................................................................ 14 Schedules:

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

Page 2 of 27 ends

1975
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Report Objectives
The purpose of the Third Quarter Budget Status Report is to:
• Provide the City Council with an overview of all funds; • Comment on significant economic trends;
• Recommend write off of doubtful accounts; and
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance;

Page 3 of 27 ends

1976
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Summary of Key Points
General Fund Revenues. The percent of current budget received as of March 31, 2024, is 61.47%; the percent of recommended budget received as of March 31, 2024, is 61.12% (see page 7). When adjusted for collection anomalies, the percent is 80.05%. The following adjustments are recommended for a net increase of $840,909:
• Increase to Business Related $189,500
• Increase to Recreation $291,997
• Increase to Miscellaneous Income $363,530
• Decrease to Reimbursables $4,118
General Fund Expenditures. The percent of current budget spent as of March 31, 2024, is 65.39%; the percent of recommended budget spent as of March 31, 2024, is 65.13% (see page 8). The following adjustments are recommended for a net increase of $549,478:
• Personnel Requests (One-Time) $383,596
• Offsetting Adjustments $140,882
• New requests (One-Time) $25,000

This report recommends funding for the following project funding:
• $ 4,687,542 Pavement Rehabilitation Project (Capital Reinvestment Fund #601) • $140,860 Lewis Library Steps (Facility Maintenance Fund #103)

Page 4 of 27 ends

1977
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Significant Economic Trends
Nationally:
• US economy is gradually decelerating due to more scrutinous consumers and business leaders in a high-cost (not elevated inflation) and highinterest-rate environment. There are a few factors affecting this including, “constrained residential activity due to low affordability, inventory rightsizing amid slower demand growth, and Government spending is retracting.” Experts foresee that real GDP growth growing about 2.3% the remainder of 2023, and cooling to 1.7% growth in 2025.
• The U.S. economy outpaced expectations by adding 303,000 jobs in March 2024 marking an acceleration in the pace of hiring. Experts explain that “Employment gains in health and private education, government, and leisure and hospitality contributed to 208,000 of the total job gains. Leisure and hospitality employment rebounded to its pre-pandemic level, with 49,000 gains in March. Other indicators also point to a strong labor market; the unemployment rate slightly increased to 3.8% with a 0/3% month over month rise in average hourly earnings.

The State of California:
• A forecast by UCLA concluded that California’s economy should grow somewhat faster than the nation’s, though its unemployment rate will remain above the national average. The unemployment rate averaged 4.2% last year and is expected to climb to 4.6% this year before falling in 2025.

Consumer price increases in California, will be a major contributor to the growth in the State’s economy. This averaged 4% last year, should drop to

2.6 this year.

City of Fontana
• Fiscal Year 2022/23 ended with 876 single family dwelling permits being issued. For the first three quarters of 2023/24, 638 permits have been issued compared to 565 for the same period last year.
• Third Quarter 23/24 sales were 25% lower than the same quarter one year ago. This is primarily due to the State being behind on sales tax processing.
• The Local Agency Investment Fund (LAIF) is currently paying 4.22% (daily rate) on City investments as of March 31, 2024, up from 2.87% for the same time last year. The 2-year treasury benchmark rate as of March 28, 2024, is 4.59% up from 4.02% last year.

Page 5 of 27 ends

1978
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Summary of Proposed General Fund Adjustments
The Third Quarter Budget Report recommends the following General Fund budget adjustments:

Although budget adjustments are recommended across all City funds, the emphasis of the Third Quarter Budget Report is directed at the General Fund. The General Fund provides most of the services commonly associated with government (public safety, recreation, parks, building and planning). This report concentrates on budget trends and issues that impact the delivery of services.

Revenues Expenditures
Increase to Business Related 189,500
Increase to Recreation 291,997
Increase to Miscellaneous Income 363,530
Decrease to Reimbursables (4,118)
$ 840,909
Finance Accounting intern pilot program (June - Sept) 25,000 Various Department New positions approved thru the American Rescue Plan Act 358,596 $ 383,596
Development Services Admin Appropriations for cannabis legal fees received 75,000 Development Services Admin Year to date reimbursement claims 7,882 Police Omnitrans security services agreement 58,000
$ - $ 140,882
Building & Safety Plan check outsourcing 25,000
$ 25,000
$ 840,909 $ 549,478
Transfers: From Fund #301 to correct grant reimbursement 6,381 To Fund #106 for Settlement Reserve 2,500,000
To Fund #601 for property purchase (APN 0228-301-51) 623,600 To Fund #103 for Lewis Library concrete steps 140,860
Reserves: Settlements (2,500,000)
Unappropriated Fund Balance (466,648)
$ 847,290 $ 847,290
Fund Balance
Impact
Adjust revenue estimates to reflect third quarter collections:

Personnel adjustments (One-Time):

Offsetting adjustments:

New requests (one-time):

Page 6 of 27 ends

1979
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $840,909 as part of the Third Quarter Budget Status Report. See page 23 for details of the revenue adjustments.

NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April. When adjusted for these anomalies, the percent of recommended budget received is 80.1%.

Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
03/31/2024
Percent of Current
Budget Received
Recommended
Third Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax $ 57,415,950 $ 57,663,778 $ 33,299,559 57.75% $ - $ 57,663,778 57.75% Property Tax 40,078,510 40,078,510 21,384,631 53.36% - 40,078,510 53.36% Interest and Rentals 3,784,080 3,784,080 2,865,126 75.72% - 3,784,080 75.72% Franchises 9,750,430 9,750,430 5,142,749 52.74% - 9,750,430 52.74% Business Related 9,805,210 11,437,210 9,413,014 82.30% 189,500 11,626,710 80.96% Development Related 10,381,260 10,381,260 7,744,225 74.60% - 10,381,260 74.60% Recreation 4,095,520 4,189,320 2,804,338 66.94% 291,997 4,481,317 62.58% Motor Vehicle in-Lieu 200,000 200,000 264,152 132.08% - 200,000 132.08% Miscellaneous Revenues 2,341,040 2,348,790 2,119,529 90.24% 363,530 2,712,320 78.14% Reimbursables 2,053,450 2,093,450 1,421,497 67.90% (4,118) 2,089,332 68.04% From Other Agencies 5,966,550 6,114,820 4,537,413 74.20% - 6,114,820 74.20% Total General Fund $ 145,872,000 $ 148,041,648 $ 90,996,231 61.47% $ 840,909 $ 148,882,557 61.12%

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1980
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
General Fund Expenditures
General Fund expenditures for Third Quarter are on track and within budget. Staff recommends a net increase in appropriations of $549,478. See page 23 for details of the expenditure adjustments.

NOTE: The above amounts do not include projects.

Department Adopted Budget
Current Budget
Before
Adjustments
Spent as of
3/31/2023
Percent of Current
Budget Spent
Recommended
Third Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Spent
City Administration $ 5,371,110 $ 7,264,241 $ 4,673,523 64.34% 45,416 $ 7,309,657 63.94% Human Resources 1,413,840 1,666,878 1,038,579 62.31% 10,259 1,677,137 61.93% Administrative Services 623,130 774,664 433,434 55.95% (25,617) 749,047 57.86% City Clerk 718,270 765,927 515,313 67.28% - 765,927 67.28% Community Services 15,348,970 15,489,099 9,109,125 58.81% - 15,489,099 58.81% Innovation & Technology 4,815,480 5,091,102 3,359,434 65.99% - 5,091,102 65.99% Finance 4,524,800 5,514,306 3,597,871 65.25% 80,471 5,594,777 64.31% Development Services 1,567,850 2,505,539 1,062,657 42.41% 97,572 2,603,111 40.82% Building and Safety 3,364,620 4,028,194 2,525,823 62.70% 51,505 4,079,699 61.91% Planning 3,345,430 3,339,175 2,237,019 66.99% - 3,339,175 66.99% Public Works & Engineering 13,398,510 16,333,486 9,722,918 59.53% (52,889) 16,280,597 59.72% Police 78,182,420 77,552,663 53,478,399 68.96% 342,761 77,895,424 68.65% Total General Fund $ 132,674,430 $ 140,325,274 $ 91,754,095 65.39% $ 549,478 $ 140,874,752 65.13%

Page 8 of 27 ends

1981
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 25% of adopted recurring annual appropriations. The Third Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide funding for future contingencies such as earthquakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.

The Third Quarter Budget Report recommends the following:
• $2,500,000 Decrease to Settlements
• $466,648 Decrease to Unappropriated Fund Balance
Fund Balance Reserves After Adjustments
25% Contingency Reserve $33,087,836
Animal Shelter JPA Reserve $800,000
Operating Contingencies Reserve $3,000,000
Future Projects and Commitments $500,000
PERS Rate Stability Reserve $10,694,317
Settlements 0
Unappropriated Fund Balance 0
Total $48,082,153

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1982
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Organizational Changes
Quarterly Budget Reports are routinely used to recommend organizational and/or personnel changes within a fiscal year. Upon approval, the total recurring costs for these organizational changes will be added to the department’s target numbers. The changes have been reviewed by Human Resources and comply with City personnel rules.

There are no organizational changes recommended as part of the Third Quarter Budget Status Report.

Page 10 of 27 ends

1983
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Write off of Doubtful Accounts
A review of the City’s Doubtful Accounts (bad debts) is routinely a part of the City’s Third Quarter Budget Review. The review and subsequent write off is necessary to accurately reflect the true value of City assets. The budget is not impacted by the reduction as budget revenue estimates are based on receipts rather than billings.

The following write offs consist of items that are: (1) too small to collect, and therefore not cost effective or (2) unable to locate. In many cases, these items will be referred to a collection agency for further action.

These items represent an information item for the City Council. Specific City Council action related to the write offs is not required.

The write offs are categorized by fund number, account, and dollar amount.

Account Title Account # Amount
Illegal Firework 101-1306 $ 52,690
Miscellaneous 101-1306 1,900
Miscellaneous 101-1306 570
Fire Permits 101-1306 180
Total Write Offs $ 55,340

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1984
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Liability Claims
The City Council has authorized the Director of Human Resources and the City Manager to settle liability claims within specified dollar amounts as follows:

City Manager with the concurrence of the City Attorney $25,000 Director of Human Resources/Risk Management with concurrence of the City Attorney $10,000 The City Council has directed staff to report claim settlements as part of each quarterly budget report. There was one liability claim settled during the Third Quarter of Fiscal Year 2023/2024.

Claim Number Description Amount
2021-20 Employment Lawsuit $ 4,500,000
$ 4,500,000

Page 12 of 27 ends

1985
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
American Rescue Plan Act (ARPA) Expenditure Plan
Approved Projects by Federal Use Category Amount Expended Available Public Health & Economic Response 21,263,544 16,559,104 4,704,440 Fontana Forward Grant Program 190,786 190,786 -
Homelessness Prevention Resources and Care Center 8,000,000 5,691,803 2,308,197 Leveraged Project: Support Government Employment 6,077,319 6,077,319 - Metrolink Station Security Cameras 66,411 66,411 -
Park Improvements 4,079,892 1,683,649 2,396,243
Vaccine Bonus 526,986 526,986 -
Ventilation Upgrade for City Facilities 2,322,150 2,322,150 - Revenue Loss 10,000,000 1,089,765 8,910,235
Parking Structure 10,000,000 1,089,765 8,910,235
Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200)
250,000 46,497 203,504
Administrative Costs 250,000 46,497 203,504
Water, Sewer, and Broadband Infrastructure 17,702,733 5,872,205 11,830,528 Cypress Storm Drain Project 5,840,000 - 5,840,000
Data Security & Threat Detection 157,927 157,927 0
Endpoint Detection & Response Solution 154,806 154,806 (0) Fiber to City facilities 2,000,000 31,187 1,968,813
Network Detection & Response Solution - - -
Leveraged Project: Accela 3,600,000 3,406,636 193,364
Leveraged Project: Fontana 311 3,150,000 1,422,229 1,727,771 Septic to Sewer 2,000,000 9,113 1,990,887
Sewer and Storm Drain Infrastructure Masterplan 375,130 335,719 39,411 Update Master Infrastructure Plans 424,870 354,588 70,282 Premium Pay 1,040,837 1,040,837 -
Part-Time Employee Retention 152,936 152,936 -
Public Safety Premium Pay 887,901 887,901 -
Total 50,257,114 24,608,407 25,648,707

CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
ESTIMATED AS OF March 31, 2023

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1986
Third Quarter Budget Status Report – 2023/2024 City of Fontana May 14, 2024
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2023/2024 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the Third Quarter Budget Report continue to adhere to City Council Policy.

As stated by the City Council’s Mission Statement below, the City of Fontana embraces every opportunity to enrich the lives of those who reside in this community, and this is possible due to its committed elected leadership and the talents and ingenuity of the individuals in this community and organization.

The key is through a well-planned, long-term fiscal plan, based upon economic development that will continue to generate high paying long-term employment opportunities, bring in new and stable sales tax revenue sources, and maintaining intergovernmental relations. Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge that comes our way. “We seek and embrace every opportunity to enrich the lives of those who live, work, play and invest in the City of Fontana.” Mission Statement Adopted April 26, 2022

Page 14 of 27 ends

1987
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
2019/20 2020/21 2021/22 2022/23
Audited Audited Audited Audited Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget $ 114,334,026 $ 128,044,517 $ 132,698,387 $ 148,136,215 $ 145,872,000 $ 148,041,648 $ 840,909 $ 148,882,557 101,318,229 100,324,532 111,341,793 118,017,538 132,674,430 140,325,273 549,478 140,874,751 13,015,797 27,719,985 21,356,594 30,118,677 13,197,570 7,716,375 291,431 8,007,806 Other sources & uses:
11,199,568 10,455,858 12,073,139 11,585,264 12,194,470 12,381,015 6,381 12,387,396 (24,459,727) (27,553,964) (26,313,909) (26,336,232) (28,949,870) (39,964,667) (3,264,460) (43,229,127) (13,260,159) (17,098,107) (14,240,770) (14,750,968) (16,755,400) (27,583,652) (3,258,079) (30,841,731) (244,362) 10,621,878 7,115,824 15,367,709 (3,557,830) (19,867,277) (2,966,648) (22,833,925) 39,272,847 38,692,079 47,692,360 55,955,422 64,613,687 71,323,131 (0) 71,323,131 (336,406) 41,009
$ 38,692,079 $ 49,354,966 $ 54,808,184 $ 71,323,131 $ 61,055,857 $ 51,455,854 $ (2,966,648) $ 48,489,206 $ 327,065 $ 253,532 $ 375,878 $ 407,053 $ 375,878 $ 407,053 $ 407,053 2,500,000 2,500,000 0 0 0 0 0
2,827,065 2,753,532 375,878 407,053 375,878 407,053 0 407,053 8,500,057 8,514,643 9,469,586 0 0 0
6,038,085 5,869,393 10,886,393 10,694,317 10,886,393 10,694,317 10,694,317 Annual Shelter JPA 0 0 0 0 0 800,000 800,000
Operating Contingencies 0 0 0 0 0 3,000,000 3,000,000
Future projects and commitments 0 0 0 500,000 500,000
Settlements 0 0 0 0 0 2,500,000 (2,500,000) 0
6,029,872 16,333,398 17,571,327 37,279,851 16,705,750 466,648 (466,648) 0 $ 23,395,079 $ 33,470,966 $ 38,303,184 $ 48,381,221 $ 27,968,021 $ 18,368,018 $ (2,966,648) $ 15,401,370 $ 15,297,000 $ 15,884,000 $ 16,505,000 $ 22,941,910 $ 33,087,836 $ 33,087,836 $ 33,087,836 Reserved
Fund balance, end of year

FUND BALANCE
Total other sources & uses
Revenues & other sources over (under) expenditures and
other uses
Fund balance, beginning of year
GASB 31 adjustment
Jr. Lien Bonds
Total reserved
Inventories
Designated
Unappropriated
Total available for contingencies
Economic Uncertainty
PERS Rate Stability
Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2023/2024

Page 15 of 27 ends

1988
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other General Funds:
102 City Technology $ 4,266,840 $ - $ 5,703,580 $ (9,899,373) $ - $ 71,047 $ - $ 71,047 103 Facility Maintenance 185,028 129,520 8,382,416 (8,569,960) 0 127,004 - 127,004 104 Office of Emergency Services 1,481,986 0 0 (226,060) 0 1,255,926 150,200 1,406,126 105 KFON 1,703,897 250,000 0 (234,982) 0 1,718,915 1,718,915 106 Self Insurance 8,219,502 8,612,562 0 (15,084,000) 0 1,748,064 809,410 2,557,474 107 Retirees Medical Benefits 2,042,332 260,000 2,600,000 (2,833,340) 0 2,068,992 2,068,992 108 Supplemental Retirement (302) 0 4,722,543 (4,720,103) 0 2,138 2,138 110 General Fund Operating Projects 1,101,781 1 1,811,120 (2,481,158) (114,371) 317,373 34 317,407 115 Lease-Fire 2,406,545 5,121,106 0 0 (7,300,000) 227,651 227,651 125 Storm Water Compliance 564,680 283,500 0 (251,922) 0 596,258 596,258 Total Other General Funds $ 21,972,289 $ 14,656,689 $ 23,219,659 $ (44,300,898) $ (7,414,371) $ 8,133,368 $ 959,644 $ 9,093,012 Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee $ 22,362,925 $ 1,250,000 $ - $ - $ (948,550) $ 22,664,375 $ - $ 22,664,375 221 Federal Seizure Treasury 152,796 0 0 (75,000) 0 77,796 10,000 87,796 222 Crime Prev Asset Seizure 56,027 10,000 0 (33,300) 0 32,727 32,727 223 Federal Asset Seizure 11,257,653 1,550,000 0 (5,881,196) 0 6,926,457 3,416,900 10,343,357 224 State Asset Seizure 577,109 78,000 0 (61,940) 0 593,169 (5,000) 588,169 225 PD Traffic Safety 2,734,142 400,000 0 (513,647) (124,100) 2,496,395 2,496,395 226 Opioid Settlement 303,908 0 0 0 0 303,908 303,908
241 Air Quality Mgmt District 1,400,585 280,000 0 (1,279,543) (12,090) 388,952 (30,260) 358,692 243 Traffic Safety 53,582 45,000 0 (44,190) 0 54,392 54,392 244 Prop 1B 135,736 0 0 0 0 135,736 135,736
245 Measure I Reimb 2010-2040 (6,698,007) 24,510,764 0 (17,812,758) 0 (1) 76,276 76,276 246 Measure I Local 2010-2040 21,038,729 5,524,500 0 (25,847,183) (450,220) 265,826 421,275 687,101 281 Gas Tax (State) 1,792,401 6,042,980 0 (6,502,916) (440,440) 892,025 892,025 282 Solid Waste Mitigation 4,809,311 3,000,000 0 (6,154,518) (320,230) 1,334,563 1,334,563 283 Road Maintenance & Rehab 5,878,181 5,235,830 0 (11,088,106) 0 25,905 25,905 301 Grants 511,191 40,151,548 0 (40,700,884) 0 (38,145) 38,145 0 302 ARPA 2021 37,157,419 (7,200) 0 (35,620,711) 0 1,529,508 (1,529,508) 0 303 TDA/Article 3 (21,810) 775,788 0 (753,978) 0 0 0
304 ARPA - County (131,499) 3,125,000 0 (2,993,501) 0 (0) 0 321 Fed Law Enf Block Grant (592) 236,841 0 (31,676) 0 204,574 1,348 205,922 322 State COPS AB 3229 805,396 615,700 0 (562,565) 0 858,531 858,531 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024

Page 16 ends

1989
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
362 CDBG $ 108,982 $ 7,224,256 $ - $ (6,000,780) $ (91,800) $ 1,240,658 $ (112,447) $ 1,128,211 363 Home Program 819,876 6,391,841 0 (6,194,087) 0 1,017,630 1,017,630 365 Down Pymt Assistance Prgm $11,406 $0 $0 $0 $0 11,406 11,406 385 After School Program 0 5,488,690 0 (5,116,390) (372,300) 0 0 386 ASES ELO-P Grant (2,140,650) 29,731,200 0 (27,218,250) (372,300) 0 0 395 LMD #1 City Wide 1,576,211 $1,005,890 $0 ($1,165,442) ($244,440) 1,172,219 (4,280) 1,167,939 396 LMD #2 Village of Heritage (149,607) 2,666,800 2,860,626 (4,878,099) (499,720) 0 0 397 LMD #3 Empire Center 252,489 68,390 0 (71,760) (12,830) 236,289 236,289 398 LMD #3 Hunter's Ridge 2,310,498 877,710 115,330 (1,255,179) (161,950) 1,886,409 1,886,409 399 LLMD #3 Hunter's Ridge 43,308 38,650 0 (33,280) (7,000) 41,678 41,678 401 CFD #1 Southridge Village 6,243,504 5,505,000 0 (6,692,821) (2,506,300) 2,549,383 7 2,549,390 403 CFD #6-3A Bellgrove II 406,648 252,360 0 (170,570) (55,650) 432,788 432,788 404 CFD #6-2 N Morningside 330,201 100,300 0 (76,750) (15,280) 338,471 338,471 405 CFD #6-1 Stratham 587,175 202,710 0 (118,383) (124,270) 547,232 (2,400) 544,832 406 CFD #6 The Landings 2,924,560 363,100 171,440 (573,811) (88,650) 2,796,639 2,796,639 407 CFD #7 Country Club Estates 316,133 123,350 13,350 (169,956) (33,310) 249,567 249,567 408 CFD #8 Presley 739,099 79,800 172,600 (384,102) (57,150) 550,247 550,247 409 CFD #9M Morningside 165,062 179,660 0 (130,085) (123,490) 91,147 91,147 410 CFD #10M Jurupa Industrial 270,498 41,370 0 (37,710) (9,390) 264,768 264,768 412 CFD #12 Sierra Lakes 1,377,185 1,003,980 212,030 (1,349,183) (199,480) 1,044,532 (6,260) 1,038,272 413 CFD #13M Summit Heights 703,433 516,770 102,530 (864,913) (125,690) 332,130 332,130 414 CFD #14M Sycamore Hills 143,926 467,380 0 (298,951) (234,320) 78,035 78,035 415 CFD #15M Silver Ridge 265,172 322,850 0 (136,210) (220,880) 230,932 230,932 416 CFD #16M Ventana Pointe 108,122 47,320 0 (38,320) (36,730) 80,392 80,392 418 CFD #18M Badiola Homes 44,699 7,490 0 (2,840) (7,080) 42,269 42,269 420 CFD #20M 92,790 35,200 0 (30,840) (23,400) 73,750 73,750 421 CFD #21M 226,931 43,640 0 (17,785) (25,630) 227,156 227,156 423 CFD #23M 36,542 8,210 0 (3,520) (13,410) 27,822 27,822 424 CFD#24M 178,312 49,040 0 (17,170) (31,180) 179,002 (2,500) 176,502 425 CFD #25M 294,932 89,620 0 (44,235) (58,080) 282,237 282,237 427 CFD #27M (4,362) 64,310 0 (46,560) (12,960) 428 428 428 CFD #28M 509,128 158,990 0 (54,985) (112,090) 501,043 (3,800) 497,243 429 CFD #29M 29,997 29,040 0 (18,934) (23,400) 16,703 16,703

Page 17 ends

1990
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
430 CFD #30M $ 746,815 $ 257,550 $ - $ (115,666) $ (156,360) $ 732,339 $ - $ 732,339 431 CFD #31 Citrus Heights North 685,072 528,650 0 (232,759) (187,300) 793,663 793,663 432 CFD #32M $97,864 $19,580 0 ($3,408) ($17,400) $96,636 96,636 433 CFD #33M Empire Lighting 163,587 45,340 0 (41,910) (6,140) 160,877 160,877 434 CFD #34 Empire Detention Basin 250,486 23,250 0 (11,849) (4,580) 257,307 257,307 435 CFD #35M 1,138,062 575,690 0 (676,396) (166,170) 871,186 (17,590) 853,596 436 CFD #36M 50,654 24,220 0 (8,810) (18,190) 47,874 47,874 437 CFD #37 Montelago 274,729 95,690 0 (68,530) (45,010) 256,879 256,879 438 CFD #38M 805,497 194,420 0 (75,694) (114,980) 809,243 809,243 439 CFD #39M 46,057 24,480 0 (12,240) (15,310) 42,987 42,987 440 CFD #40M 67,824 11,590 0 (940) (7,530) 70,944 70,944 441 CFD #41M 115,776 16,580 0 (12,290) (7,480) 112,586 112,586 442 CFD #42M 251,990 48,070 0 (66,210) (4,350) 229,500 229,500 444 CFD #44M 29,200 9,810 0 (6,000) (5,570) 27,440 27,440 445 CFD #45M 350,569 109,960 0 (65,800) (52,740) 341,989 341,989 446 CFD #46M 293,370 53,290 0 (29,180) (21,900) 295,580 295,580 447 CFD #47M 13,351 12,610 0 (9,394) (5,490) 11,077 11,077 448 CFD #48M 403,969 82,690 0 (46,776) (29,050) 410,833 410,833 449 CFD #49M 32,822 14,030 0 (11,710) (5,650) 29,492 29,492 450 CFD #50M 84,279 39,080 0 (15,520) (27,850) 79,989 79,989 451 CFD #51M 127,838 72,390 0 (48,234) (35,630) 116,364 116,364 453 CFD #53M 72,232 9,700 0 (4,520) (4,850) 72,562 72,562 454 CFD #54M 62,894 27,460 0 (14,004) (13,060) 63,290 63,290 455 CFD #55M 52,954 7,830 0 (5,460) (2,930) 52,394 52,394 456 CFD #56M 115,365 28,650 0 (6,920) (25,270) 111,825 111,825 457 CFD #57M 62,877 16,460 0 (10,440) (5,750) 63,147 63,147 458 CFD #58M 15,648 4,860 0 (530) (3,820) 16,158 16,158 459 CFD #59M 7,906 2,640 0 (530) (40) 9,976 9,976
460 CFD #60M 77,554 13,820 0 (10,040) (5,290) 76,044 76,044 461 CFD #61M 361,806 60,300 0 (21,460) (28,100) 372,546 372,546 462 CFD #62M 41,802 6,140 0 (2,170) (160) 45,612 45,612 463 CFD #63M 522,826 60,240 0 (21,930) (1,590) 559,546 559,546 464 CFD #64M 69,667 5,420 0 0 0 75,087 75,087
465 CFD #65M 184,447 21,880 0 (7,730) (10,270) 188,327 188,327

Page 18 ends

1991
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
467 CFD #67M $ 181,686 $ 46,400 $ - $ (19,550) $ (23,820) $ 184,716 $ - $ 184,716 468 CFD #68M 132,523 27,070 0 (14,560) (12,090) 132,943 132,943 469 CFD #69M 609,686 180,880 0 (74,070) (98,670) 617,826 617,826 470 CFD #70M Avellino 214,130 85,870 0 (49,230) (37,730) 213,040 213,040 471 CFD #71M Sierra Crest 353,541 128,820 0 (122,520) (44,370) 315,471 315,471 472 CFD #72M 30,702 11,810 0 (5,780) (5,910) 30,822 30,822 473 CFD #73M 262,024 72,280 0 (30,620) (36,140) 267,544 267,544 474 CFD #74M 458,452 93,310 0 (34,290) (900) 516,572 516,572 475 CFD #75M 53,524 15,800 0 (7,460) (8,260) 53,604 53,604 476 CFD #76M 80,813 36,880 0 (32,610) (14,730) 70,353 70,353 477 CFD #77M 47,282 14,190 0 (6,720) (6,270) 48,482 48,482 478 CFD #78M 252,107 76,860 0 (16,820) (53,170) 258,977 258,977 479 CFD #79M 152,724 23,650 0 (320) (20) 176,034 176,034 480 CFD #80M 455,435 233,690 0 (99,660) (120,090) 469,375 469,375 481 CFD #81M 112,883 120,100 0 (82,520) (53,920) 96,543 96,543 482 CFD #82M 139,772 29,800 0 0 0 169,572 169,572
483 CFD #83M 172,212 68,170 0 (30,170) (29,650) 180,562 180,562 484 CFD #84M 38,552 21,450 0 (8,130) (9,490) 42,382 42,382 485 CFD #85 THE MEADOWS 789,916 461,110 0 (294,340) (124,380) 832,306 832,306 486 CFD #86 ETIWANDA RIDGE 174,902 70,130 0 (47,310) (31,650) 166,072 166,072 487 CFD #87 El Paseo 209,684 80,910 0 (14,740) (59,090) 216,764 216,764 488 CFD #88 SIERRA CREST II 233,306 125,040 0 (68,390) (39,260) 250,696 250,696 489 CFD #89 BELROSE 212,155 67,190 0 (19,370) (28,990) 230,985 230,985 490 CFD #90 SUMMIT @ ROSENA PH i 1,191,538 388,250 0 (238,490) (114,190) 1,227,108 1,227,108 491 CFD #91M 25,678 6,690 0 0 (2,160) 30,208 30,208
492 CFD #92M 65,672 18,400 0 (7,550) (5,140) 71,382 71,382 493 CFD #93M 43,761 12,380 0 (10,800) (4,100) 41,241 41,241 494 CFD #94M 8,270 3,850 0 0 (1,620) 10,500 10,500
495 CFD #95 SUMMIT @ ROSENA PH II 462,549 178,920 0 (180,300) (27,760) 433,409 433,409 496 CFD #96M Tr. 19957 32,707 12,230 0 (5,800) (2,970) 36,167 36,167 497 CFD #97M 20,547 5,720 0 0 (3,520) 22,747 22,747
498 CFD #98M 17,744 6,640 0 0 (2,430) 21,954 21,954

Page 19 ends

1992
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
500 CFD #100M $ 160,459 $ 91,490 $ - $ (26,610) $ (160) $ 225,179 $ - $ 225,179 501 CFD #101M 23,570 8,900 0 0 (3,250) 29,220 29,220
502 CFD #102M 14,745 5,520 0 0 (1,620) 18,645 18,645
503 CFD #103M Estrada 13,040 4,940 0 0 (1,350) 16,630 16,630 504 CFD #104M 27,061 15,160 0 (5,700) (3,520) 33,001 33,001 505 CFD #105M 84,501 50,800 0 (19,620) (26,260) 89,421 89,421 506 CFD #106M 167,706 101,300 0 (11,480) (42,540) 214,986 214,986 507 CFD #107M 39,260 43,910 0 (7,260) (28,910) 47,000 47,000 509 CFD #109M 351,337 392,880 0 (197,010) (128,760) 418,447 418,447 510 CFD #510M 0 17,420 0 0 (4,870) 12,550 12,550
511 CFD #111M 0 72,470 0 (10,030) (53,500) 8,940 8,940
512 CFD #112M 0 340,580 0 (202,850) (137,730) 0 0
Total Special Revenue Funds $ 138,793,325 $ 162,403,898 $ 3,647,906 $ (222,837,243) $ (10,666,560) $ 71,341,326 $ 2,249,906 $ 73,591,233 Debt Service Funds:
580 General Debt Service $ (2,069) $ 1,123,100 $ 2,880,930 $ (4,001,030) $ - $ 931 $ - $ 931 Total Debt Service Funds $ (2,069) $ 1,123,100 $ 2,880,930 $ (4,001,030) $ - $ 931 $ - $ 931 Capital Project Funds:
601 Capital Reinvestment $ 20,185,139 $ 5,133,000 $ 21,787,542 $ (42,227,291) $ - $ 4,878,390 $ (4,684,702) $ 193,688 602 Capital Improvements 879,057 2,357,566 9,386,360 (12,576,081) 0 46,902 279,037 325,939 603 Future Capital Projects 9,249,373 0 0 (344,883) (151,420) 8,753,070 8,753,070 620 San Sevaine Flood Control 1,931,487 804,200 0 (92,910) (8,320) 2,634,457 - 2,634,457 621 Upper Etiwanda Flood Control 45,916 0 0 0 0 45,916 45,916 622 Storm Drain 20,758,648 3,555,000 0 (8,650,196) (98,460) 15,564,992 15,564,992 623 Sewer Expansion 345,455 2,525,000 0 (2,755,000) (19,280) 96,175 96,175 630 Circulation Mitigation 21,801,505 4,796,000 0 (22,671,265) (73,880) 3,852,360 3,852,360 631 Fire Assessment 606,385 260,000 0 (423,922) (279,570) 162,893 162,893 632 General Government 12,445,257 430,000 0 (12,137,764) 0 737,493 - 737,493 633 Landscape Medians 5,826,877 540,000 0 (6,141,289) (11,720) 213,868 213,868 634 Library Capital Improvement 1,182,631 200,000 0 (99,472) (6,440) 1,276,719 - 1,276,719 635 Parks Development 20,319,444 1,850,000 0 (9,303,842) (8,510,330) 4,355,272 358,499 4,713,771 636 Police Capital Facilities 3,712,826 400,000 0 (580,671) (38,880) 3,493,275 54,725 3,548,000 637 Underground Utilities 292,716 0 0 0 0 292,716 292,716 650 CFD #2 Village of Heritage (62,556) 0 62,556 0 0 0 0

Page 20 ends

1993
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Capital Project Funds:
653 CFD #7 Club Estates $ 5,573 $ - $ - $ - $ - $ 5,573 $ - $ 5,573 654 CFD #11 Heritage West 905 0 0 0 0 905 905
655 CFD #12 Sierra Lakes 8,153 0 0 0 0 8,153 8,153
657 CFD #31 Citrus Heights North $2,897,531 0 0 0 0 2,897,531 2,897,531 658 CFD #31 7,491 0 0 0 0 7,491 7,491
659 CFD #70 Avellino 1,197 0 0 0 0 1,197 1,197
660 CFD #71 Sierra Crest 2,686 0 0 0 0 2,686 2,686
661 CFD #80 Bella Strada 7,663 0 0 0 0 7,663 7,663
663 CFD #74B Citrus/Summit 181,950 0 0 0 0 181,950 181,950 664 CFD #86 Etiwanda Ridge 965,640 0 0 (43,923) 0 921,717 43,923 965,640 665 CFD #85 The Meadows 5,829 0 0 0 0 5,829 5,829
666 CFD #88 Sierra Crest II 95,353 0 0 (88,694) 0 6,659 88,694 95,353 667 CFD #89 Belrose 88,644 0 0 (49,578) 0 39,066 49,578 88,644 668 CFD #90 Summit @ Rosena Ph I 11,857,846 0 0 (213,832) 0 11,644,014 (1,710,766) 9,933,248 669 CFD #95 Summit @ Rosena II 8,344,030 0 0 0 (1,600,000) 6,744,030 (864,820) 5,879,210 670 CFD #87 El Paseo 1,789,590 0 0 0 (1,000,000) 789,590 789,590 671 CFD #106 Mountain View 2,175,834 0 0 0 (2,100,000) 75,834 75,834 672 CFD #99 The Retreat 4,135,899 0 0 0 (800,000) 3,335,899 (8,000) 3,327,899 673 CFD #100 Victoria 0 5,076,251 0 (58,268) (900,000) 4,117,983 (254,750) 3,863,233 Total Capital Project Funds $ 152,091,975 $ 27,927,017 $ 31,236,458 $ (118,458,881) $ (15,598,300) $ 77,198,269 $ (6,648,582) $ 70,549,687 Enterprise Funds:
701 Sewer Maintenance & Operations $ 7,732,360 $ 28,880,000 $ - $ (27,335,703) $ (2,266,640) $ 7,010,017 $ - $ 7,010,017 702 Sewer Capital Projects 1,836,622 275,000 0 (343,080) (9,140) 1,759,402 1,759,402 703 Sewer Replacement 9,490,733 1,000,000 0 (9,236,103) (107,170) 1,147,460 1,147,460 710 Water Utility 745,043 0 0 0 0 745,043 745,043
720 Stage Red 500,000 0 0 (500,000) 0 0 - 0
Total Enterprise Funds $ 20,304,758 $ 30,155,000 $ - $ (37,414,886) $ (2,382,950) $ 10,661,922 $ - $ 10,661,922 Internal Service Fund:
751 FLEET OPERATIONS $ 15,894,400 $ 8,181,854 $ 2,803,440 $ (12,682,833) $ (142,560) $ 14,054,301 $ - $ 14,054,301 Total Internal Service Funds $ 15,894,400 $ 8,181,854 $ 2,803,440 $ (12,682,833) $ (142,560) $ 14,054,301 $ - $ 14,054,301 TOTAL ALL FUNDS $ 349,054,679 $ 244,447,558 $ 63,788,393 $ (439,695,771) $ (36,204,741) $ 181,390,118 $ (3,439,031) $ 177,951,087

Page 21 ends

1994
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues TransfersIn Transfers
Out FB Impact Reason
101 General Fund 549,478 840,909 6,381 3,264,460 (2,966,648) Revenue Adjustments
10124365 CS Sports-Ball Fields 5511 Field & Court Revenue 291,997 291,997 Increase revenues for actuals received 10128000 FN Management Services 5105 Business License - New PY 30,500 30,500 Increase revenues for actuals received 10128000 FN Management Services 5106 Business License - Renew PY 124,000 124,000 Increase revenues for actuals received 10128000 FN Management Services 5199 Penalty - Business Lic PY 35,000 35,000 Increase revenues for actuals received 10137011 PW&E Recycled Water 5825 Recycled Water 206,530 206,530 Increase revenues for actuals received 10140100 PD Administrative Services 6025 Prohibited Call Fine 60,000 60,000 Increase revenues for actuals received 10140200 PD Field Services-Admin 6029 System Report Fee 2,000 2,000 Increase revenues for actuals received 10140200 PD Field Services-Admin 6483 Reimb Exp - Personnel 1,500 1,500 Increase revenues for actuals received 10140222 PD Traffic 6034 Traffic Collision Report 20,000 20,000 Increase revenues for actuals received 10140231 PD Patrol Units 6483 Reimb Exp - Personnel (50,000) (50,000) Decrease revenues for actuals received 10140380 PD I.C.A.C. 6483 Reimb Exp - Personnel (21,500) (21,500) Decrease revenues for actuals received Personnel Requests (One-Time)
10128200 FN Accounting 7111 Part-Time Employees 25,000 (25,000) Increase appropriations for Accounting intern pilot program (June - Sept) Various VAR Various 7901 Intrafund Transfer-Salaries 358,596 (358,596) Final adjustment for new positions approved thru the American Rescue Plan Act
Offsetting Adjustments
10130103 DS Cannabis Business 6450 Miscellaneous Income 75,000 75,000 } 10130103 DS Cannabis Business 8110 Legal Services 75,000 (75,000) } 10130110 DS DS Adm-Env Compliance 6480 Miscellaneous Reimb 7,882 7,882 } 10130111 DS DS Adm-HHW Program 8010 Departmental Expense 7,882 (7,882) } 10140100 PD Administrative Services 6480 Miscellaneous Reimb 58,000 58,000 } 10140100 PD Administrative Services 8133 Security Services 58,000 (58,000) } New requests (One-Time)
10115100 HR Benefits 8790 Operating Transfer Out 2,500,000 (2,500,000) Xfer to Fund #106 for Settlement Reserve 10120000 AS Admin Services Admin 8790 Operating Transfer Out 623,600 (623,600) Xfer to Fund #601 for Property Purchase (APN 0228-301-51) File #21- 2967, CC Approved 4/23/24
10130102 DS DSO Operating Transfers 8790 Operating Transfer Out 140,860 (140,860) Xfer to Fund #103 for Lewis Library concrete steps 10132200 BS Plan Check Services 8130 Other Professional Svcs 25,000 (25,000) Increase appropriations for plan check outsourcing 10140200 PD Field Services-Admin 6900 Operating Transfers In 6,381 6,381 Xfer In to correct grant reimbursement General Fund - Recommended Adjustments
Fiscal Year 2023/2024
Omnitrans security services agreement File #21-2835, CC Approved 2/12/24
Increase revenues and appropriations for cannabis legal fees received Increase revenues and expenditures for year to date reimbursement claims

Page 22 ends

1995
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues Transfers In
Transfers
Out FB Impact Reason
102 City Technology - - - - -
10226205 IT AV Equipment Various Operating Accounts (139,168) 139,168 } Move remaining Center Stage budget to 37PW 37300002-102-A PW&E Center Stage Theater Renovation 8130 Other Professional Svcs 139,168 (139,168) } Move remaining Center Stage budget from 26IT 103 Facility Maintenance 140,860 - 140,860 - -
10337317 PW&E Facilities Maintenance 6900 Operating Transfers In 140,860 140,860 } 37300004-103-A PW&E Lewis Library Steps 8329 Other Construction 140,860 (140,860) } 104 Office of Emergency Svcs - 150,200 - - 150,200
10420009 AS Treasury ERA2 5311 Federal Grant Funds 150,200 150,200 Increase revenues for Federal Grant Funds received 106 Self-Insurance 1,690,590 - 2,500,000 - 809,410
10615001 HR Workers' Compensation 8026 Settlement Claim 360,000 (360,000) Increase appropriations for year end WC settlement claims 10615200 HR Risk Liability 6900 Operating Transfers In 2,500,000 2,500,000 Xfer from GF for Settlement Reserve 10615200 HR Risk Liability Various Personnel Accounts 380,590 (380,590) Increase appropriations for settlement claims 10615200 HR Risk Liability 8026 Settlement Claim 950,000 (950,000) Increase appropriations for year end risk settlement claims 110 GF Operating Projects 529,966 - 530,000 - 34
11028000 FN Capital Project Admin 6900 Operating Transfers In 530,000 530,000 } 10500002-110-A CA Revolving Loan Fund 8028 City Programs 500,000 (500,000) } 10500002-110-A CA Revolving Loan Fund 8115 Consultant Services 30,000 (30,000) } 11040199 PD Special Operations Project Various Oparating accounts (5,112) 5,112 Decrease appropriations to correct FY 22/23 expenses posted in FY 23/24
11040199 PD Special Operations Project 8420 Lease Expense - Principal 5,078 (5,078) Increase appropriations to correct FY 22/23 & FY 23/24 carryover
221 Federal Seizure Treasury - 10,000 - - 10,000
22140383 PD Fed Asset Sez Treasury 6019 Seizures - Federal 10,000 10,000 Increase revenues for actuals received 223 Federal Asset Seizure 83,100 3,500,000 - - 3,416,900 22340373 PD Federal Seizures 6019 Seizures - Federal 3,500,000 3,500,000 Increase revenues for actuals received 22340373 PD Federal Seizures 8130 Other Professional Svcs 25,000 (25,000) Increase appropriations for cellular ping services 22340373 PD Federal Seizures 8318 Office Equip Furn & Fix 38,000 (38,000) Increase appropriations for geo cellular locator system repairs
40300008-223-A PD Mobile Cellular Equipment 8318 Office Equip Furn & Fix 20,100 (20,100) Increase appropriations to complete project 224 State Asset Seizure 5,000 - - - (5,000)
22440372 PD Asset Seizure 8010 Departmental Expense 5,000 (5,000) Increase appropriations for SBC Gang Task Force membership
241 Air Quality Mgmt Dist 30,260 - - - (30,260)
37600025-241-X PW&E Transit Stops Improvements TDA 2021 Various Operating Accounts (13,820) 13,820 Project closed, return to fund balance 37603345-241-A PW&E San Sevaine PH I 8330 Construction Contracts 44,080 (44,080) Increase appropriations for San Sevaine Trail Project 245 Measure I 2010-2040 Reimb (76,276) - - - 76,276
37603281-245-A PW&E Sierra: Foothill-Baseline Arterial 8320 Capital Acquisition (76,276) 76,276 Decrease appropriations to correct 36 to 37 budget and FY Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
Xfer from GF and increase appropriations for Lewis Library Concrete steps
Xfer from Fund #602 and increase appropriations for
Revolving Loan Program

Page 23 ends

1996
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues Transfers In
Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
246 Measure I 2010-2040 Local (421,275) - - - 421,275
36000018-246-A PW&E Victoria Street AC Sidewalk 8329 Other Construction (749) 749 } 37600017-246-A PW&E Santa Ana Landscape:Cypress/Juniper Various Operating Acconts (252,412) 252,412 } 37603307-246-A PW&E Valley/Almond Traffic Signal Various Operating Acconts (85,951) 85,951 } 37603310-246-A PW&E Valley/Oleander Traffic Signal 7113 Overtime (4,244) 4,244 } 37603310-246-A PW&E Valley/Oleander Traffic Signal Various Operating Acconts (6,688) 6,688 } 37603370-246-A PW&E Foothill/Alder Curb Ramp Various Operating Acconts (71,231) 71,231 } 301 Grants 106,523 144,668 - - 38,145
30120010 AS FH High Frequency Comm 5367 State Grant 60,000 60,000 } 30120010 AS FH High Frequency Comm 8317 Maintenance Equipment 60,000 (60,000) } 30130120 DS EC-Bev Cont Recycle-E 5330 Bev Container Recycling 42,310 42,310 } 30130120 DS EC-Bev Cont Recycle-E Various Operating Acconts 4,165 (4,165) } 30130121 DS EC-Bev Cont Recycle-O 5330 Bev Container Recycling 3,160 3,160 } 30130121 DS EC-Bev Cont Recycle-O 8010 Departmental Expense 3,160 (3,160) } 20000001-301-A AS Emergency Management Perform 2022 5311 Federal Grant Funds 39,853 39,853 } 20000001-301-A AS Emergency Management Perform 2022 8013 Equip (Non-Comp) <$5000 39,853 (39,853) } 30200022-301-A DS LBP & Healthy Home Grant 5328 CDBG Grant Reimbursement (655) (655) Decrease revenues to match grant allocation 30200022-301-A DS LBP & Healthy Home Grant 5328 CDBG Grant Reimbursement (671,487) (671,487) } 30200022-301-B DS LBP & Healthy Home Grant 5328 CDBG Grant Reimbursement 671,487 671,487 } 30200022-301-B DS LBP & Healthy Home Grant 8119 Construction-Non-Capital (655) 655 Decrease appropriations to match grant allocation 302 ARPA - City 1,529,508 - - - (1,529,508)
30226101 IT Information Systems 8317 Maintenance Equipment 1 (1) Increase appropriations to match reported amount 30226199 IT Innovation & Tech Projects 8130 Other Professional Svcs 1,779,564 (1,779,564) Increase appropriations for project C/O correction 30228000 FN ARPA 2021 7010 Full-Time Employees 250,000 (250,000) Increase appropriations to correct Q1 carryover error 30228000 FN ARPA 2021 7901 Intrafund Transfer-Salaries (358,596) 358,596 Adjust salaries for new positions approved thru the American Rescue Plan Act
30228000 FN ARPA 2021 8010 Departmental Expense (250,000) 250,000 Decrease appropriations to move remaining balance to legal 30228000 FN ARPA 2021 8110 Legal Services 217,753 (217,753) Increase appropriations to move remaining budget from departmental expense
10500001-302-A CA Small Business Loan / Grant Program 8028 City Programs (109,214) 109,214 Project closed, return balance to leverage account 321 Fed Law Enf Block Grant (1,348) - - - 1,348
32140299 PD Field Services Project Various Personnel Accounts (1,424) 1,424 Decrease appropriations to match Project Ledger 32140299 PD Field Services Project 7020 Worker's Comp 76 (76) Increase appropriations to correct FY 22/23 carryover Project closed, return to fund balance
Move grant allocation to next phase of project
Increase revenues and appropriations to match full grant amount
Increase revenues and appropriations to match full grant amount
Grant awarded File #21-2934, CC Approved 4/9/24
Increase revenues and appropriations for Radio purchase File #21-1589, CC Approved 7/26/2022

Page 24 ends

1997
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues Transfers In
Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
362 CDBG 285,179 172,732 - - (112,447)
30200002-362-C DS CDBG Acq/Rehab/Rental 5338 Program Income (20,511) (20,511) Decrease revenues to match grant allocation 30200003-362-A DS CDBG Project TBD 5328 CDBG Grant Reimbursement 14,990 14,990 } 30200003-362-A DS CDBG Project TBD 8329 Other Construction 14,990 (14,990) } 30200003-362-A DS CDBG Project TBD 5328 CDBG Grant Reimbursement 25,289 25,289 } 30200003-362-A DS CDBG Project TBD 8329 Other Construction 25,289 (25,289) } 30200004-362-F DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement (25,289) (25,289) } 30200004-362-F DS Housing Rehab Loan Program 5338 Program Income 25,289 25,289 } 30200004-362-F DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement (9,976) (9,976) Decrease revenues to match grant allocation 30200004-362-G DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement 191,767 191,767 } 30200004-362-G DS Housing Rehab Loan Program Various Operating Accounts 244,956 (244,956) } 30200010-362-A DS CDBG-CV Administration 5328 CDBG Grant Reimbursement (8,476) (8,476) Decrease revenues to match grant allocation 30200011-362-A DS CDBG Housing Admin 5328 CDBG Grant Reimbursement (14,990) (14,990) Decrease revenues to match grant allocation 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs (56) 56 Decrease appropriations to match grant allocation 30200016-362-A DS CDBG CSD Program 5328 CDBG Grant Reimbursement (5,361) (5,361) Decrease revenues to match grant allocation 30200020-362-B DS ESG CV3 5328 CDBG Grant Reimbursement 121,825 121,825 } 30200020-362-C DS ESG CV3 5328 CDBG Grant Reimbursement (121,825) (121,825) } 30200020-362-B DS ESG CV3 8130 Other Professional Svcs 1,375 (1,375) } 30200020-362-C DS ESG CV3 8119 Construction-Non-Capital (1,375) 1,375 } 395 LMD #1 City Wide 4,280 - - - (4,280)
39537250 PW&E LMD #1 8130 Other Professional Svcs 4,280 (4,280) Increase appropriations for replanting south side of Baseline from Live Oak to Citrus
401 CFD #1 Southridge Village (600,007) - - 600,000 7
40137202 PW&E Parks 8130 Other Professional Svcs (400,000) 400,000 } 40137202 PW&E Parks 8790 Operating Transfer Out 400,000 (400,000) } 40137202 PW&E Parks 8130 Other Professional Svcs (200,000) 200,000 } 40137202 PW&E Parks 8790 Operating Transfer Out 200,000 (200,000) } 37200004-401-A PW&E Shadow Park Restroom Replacement 8113 Design/Architect Service (7) 7 Project closed, return to fund balance 405 CFD #6-1 Stratham 2,400 - - - (2,400)
40537209 PW&E Landscape Maintenance 8130 Other Professional Svcs 2,400 (2,400) Increase appropriations for replanting south side of Baseline from Live Oak to Citrus
412 CFD #12 Sierra Lakes 6,260 - - - (6,260)
41237202 PW&E Parks 8130 Other Professional Svcs 6,260 (6,260) Increase appropriations for shade structure repair 424 CFD #24M 2,500 - - - (2,500)
42437209 PW&E Landscape Maintenance 8130 Other Professional Svcs 2,500 (2,500) Increase appropriations for replanting south side of Baseline from Live Oak to Citrus
428 CFD #28M 3,800 - - - (3,800)
42837209 PW&E Landscape Maintenance 8130 Other Professional Svcs 3,800 (3,800) Increase appropriations for replanting south side of Baseline from Live Oak to Citrus
435 CFD #35M 17,590 - - - (17,590)
43537202 PW&E Parks 8130 Other Professional Svcs 17,590 (17,590) Increase appropriations for shade structure repair Decrease appropriations and Xfer to Fund #635 for
Southridge Dog Park fence
Decrease appropriations and Xfer to Fund #635 for
Southridge Park bicycle pump track design
Move grant allocation to CDBG Housing Admin
Move grant allocation to CDBG Proj TBD
Increase revenues and appropriations to match grant
allocation
Move grant allocation to next phase of project
Increase appropriations to match actuals

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1998
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues Transfers In
Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
601 Capital Reinvestment 5,308,302 - 623,600 - (4,684,702) 60120000 AS Special Projects 6900 Operating Transfers In 623,600 623,600 } 60120000 AS Special Projects 8310 Land 623,600 (623,600) } 60137699 PW&E Capital Projects 8117 Inspection (2,840) 2,840 Decrease appropriations to correct excess FY 22/23 carryover
37600061-601-A PW&E Southridge Pavement Rehab (Grid 53) 8329 Other Construction (400,000) 400,000 } Decrease appropriations for Grid 53 rehabilitation project File #21-2785, CC Approved 2/27/24
37600065-601-A PW&E Pave Rehab (Sierra: SB to Valley) 8329 Other Construction 400,000 (400,000) } Increase appropriations for Sierra Pavement Rehab project File #21-2794, CC Approved 2/27/24
37604103-601-B PW&E Pavement Rehabilitation Project 8329 Other Construction 4,687,542 (4,687,542) Increase appropriations for pavement rehab per the new fund balance policy
602 Capital Improvement 342,053 1,151,090 - 530,000 279,037 60230000 DS Special Projects 8130 Other Professional Svcs (530,000) 530,000 } 60230000 DS Special Projects 8790 Operating Transfer Out 530,000 (530,000) } 60230000 DS Special Projects 6623 Proceeds - Properties 1,151,090 1,151,090 } 60230000 DS Special Projects 8310 Land 1,151,090 (1,151,090) } 37604250-602-A PW&E South Fontana Sports Park Various Operating Accounts (279,037) 279,037 Project closed, return to fund balance 620 San Sevaine Flood Control 394,465 - 394,465 - -
62037000 PW&E San Sevaine Eng Admin 6900 Operating Transfers In 394,465 394,465 } 62037000 PW&E San Sevaine Eng Admin 8097 Reimbursements-Developers 394,465 (394,465) } 632 General Government 541,458 - 541,458 - -
63234105 PL Public Fac DIF-CDA/PLN 6900 Operating Transfers In 541,458 541,458 } 63234105 PL Public Fac DIF-CDA/PLN 8097 Reimbursements-Developers 541,458 (541,458) } 634 Library Cap Improvement 366,913 - 366,913 - -
63434105 PL Library DIF-CDS/SP 6900 Operating Transfers In 366,913 366,913 } 63434105 PL Library DIF-CDS/SP 8097 Reimbursements-Developers 366,913 (366,913) } 635 Parks Development 241,501 - 600,000 - 358,499
63537000 PW&E Parks Dev Cap Fd-Eng 6900 Operating Transfers In 400,000 400,000 } 37200009-635-A PW&E Southridge Dog Park West 8329 Other Construction 400,000 (400,000) } 63537000 PW&E Parks Dev Cap Fd-Eng 6900 Operating Transfers In 200,000 200,000 } 37600071-635-A PW&E M Tudor Action Pk 8113 Design/Architect Service 200,000 (200,000) } 37604250-635-A PW&E South Fontana Sports Park Various Operating Accounts (358,499) 358,499 Project closed, return to fund balance 636 Police Capital Facilities 469,689 - 524,414 - 54,725 63634105 PL Police Fac DIF-CDA/SP 6900 Operating Transfers In 524,414 524,414 } 63634105 PL Police Fac DIF-CDA/SP 8097 Reimbursements-Developers 524,414 (524,414) } 40102040-636-A PD Captain's Office Remodel Various Operating Accounts (33,421) 33,421 } 40104328-636-A PD EOC Police Lobby Remodel Various Operating Accounts (21,304) 21,304 } 664 CFD #86 Etiwanda Ridge (43,923) - - - 43,923
37604250-664-A PW&E South Fontana Sports Park Various Operating Accounts (43,923) 43,923 Project closed, return to fund balance 666 CFD #88 Sierra Crest II (88,694) - - - 88,694
37604250-666-A PW&E South Fontana Sports Park Various Operating Accounts (88,694) 88,694 Project closed, return to fund balance 667 CFD #89 (Belrose) (49,578) - - - 49,578
37604250-667-A PW&E South Fontana Sports Park Various Operating Accounts (49,578) 49,578 Project closed, return to fund balance Xfer from Fund #401 and increase appropriations for
Southridge Park bicycle pump track design
Xfer from Fund #401 and increase appropriations for
Southridge Dog Park fence
Xfer from GF for Property Purchase (APN 0228-301-51) File #21-2967, CC Approved 4/23/24
Southridge vacant land sale File #21-1993, CC Approved
02/14/23
Decrease appropriations and Xfer to Fund #110 for new
Revolving Loan Program
Xfer from Fund #668,669 and increase appropriations for developer reimbursement charges
Xfer from Fund #668,669 and increase appropriations for developer reimbursement charges
Xfer from Fund #668,669 and increase appropriations for developer reimbursement charges
Xfer from Fund #668,669 and increase appropriations for developer reimbursement charges
Project closed, return to fund balance

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1999
of 27
Third Quarter Budget Status Report - 2023/2024 City of Fontana May 14, 2024
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues Transfers In
Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
668 CFD #90 Summit @ Rosena Ph 1 461,274 - - 1,249,492 (1,710,766) 66837000 PW&E CFD #90 Summit @ Rosena Ph I 8743 Contribution To FHA 675,106 (675,106) Contribution to Housing Fund #698 for developer reimbursement charges
66837000 PW&E CFD #90 Summit @ Rosena Ph I 8790 Operating Transfer Out 1,249,492 (1,249,492) Xfer to Funds #620,632,634,636 for developer reimbursement charges
37604250-668-A PW&E South Fontana Sports Park Various Operating Accounts (213,832) 213,832 Project closed, return to fund balance 669 CFD #95 Summit at Rosena II 287,064 - - 577,756 (864,820) 66937000 PW&E CFD #95 Summit @ Rosena II 8743 Contribution To FHA 287,064 (287,064) Contribution to Housing Fund #698 for developer reimbursement charges
66937000 PW&E CFD #95 Summit @ Rosena II 8790 Operating Transfer Out 577,756 (577,756) Xfer to Funds #620,632,634,636 for developer reimbursement charges
672 CFD #99 The Retreat 8,000 - - - (8,000)
67237000 PW&E CFD #99 The Retreat 8721 Costs Of Issuance 8,000 (8,000) Increase appropriations for bond cost of issuance 673 CFD #100 Victoria 254,750 - - - (254,750)
67337000 PW&E CFD #100 Victoria 8721 Costs Of Issuance 254,750 (254,750) Increase appropriations for bond cost of issuance 720 Stage Red 50,000 50,000 - - -
72030100 DS Stage Red Admin 6425 Donations 50,000 50,000 } 72030100 DS Stage Red Admin 8010 Departmental Expense 50,000 (50,000) } Increase revenues and appropriations for Stage Red
stakeholder event

Page 27 ends

2000
of 27
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-3004 Agenda Date: 5/14/2024
Agenda #: B. Category: New Business
FROM:

Finance
SUBJECT:

American Rescue Plan Act Update
RECOMMENDATION:

Receive update and approve revisions to the American Rescue Plan Act (ARPA) Expenditure Plan, including the leveraged projects.

COUNCIL GOALS:
· Operate in a businesslike manner by improving services through the effective use of technology.
· Practice sound fiscal management by producing timely and accurate financial information. · Practice sound fiscal management by living within our means while investing in the future. · Practice sound fiscal management by emphasizing capital formation. · Invest in the City’s infrastructure (streets, sewers, parks, etc.) by maintaining and improving the city's existing infrastructure.
· Invest in the City’s infrastructure (streets, sewers, parks, etc.) by providing for the development of new infrastructure.
· Invest in the City’s infrastructure (streets, sewers, parks, etc.) by creating and promoting community through people, parks, and programs.

DISCUSSION:

Background
The American Rescue Plan Act (ARPA) was signed into law on March 11, 2021, providing additional relief to address the continued impact of COVID-19 on the economy, public health, state and local governments, individuals, and businesses. ARPA funding of $1.9 trillion provided for $362 billion in flexible fiscal aid to state and local governments in America under the State & Local Fiscal Recovery Funds (SLFRF). The City of Fontana was allocated $50.3 million in ARPA SLFRF funds. The U.S.

Department of the Treasury issued an Interim Final Rule in May 2021, and the Final Rule in January 2022, to implement the Coronavirus State and Local Fiscal Recovery Funds established under ARPA.

On March 8, 2022, the City Council approved the original ARPA Expenditure Plan (Plan). On September 13, 2022, the City Council subsequently approved a revised Plan which properly categorized existing projects per the Final Rule and eliminated projects that were determined to be ineligible. As all projects were determined eligible in concept for ARPA funding, staff has worked diligently with the City Attorney’s office and HdL ECONSolutions ensuring that all project details met City of Fontana Page 1 of 4 Printed on 5/6/2024
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File #: 21-3004 Agenda Date: 5/14/2024
Agenda #: B. Category: New Business
diligently with the City Attorney’s office and HdL ECONSolutions ensuring that all project details met ARPA Final Rule requirements. Currently, nearly all projects have received a final legal determination as to their eligibility.

Current Plan
The current Plan reflects expenditures in four primary Federal Eligible Use Categories. As the U.S.

Department of Treasury (Treasury) continues to refine reporting requirements, the table below reflects the current budget in the updated categories per the Treasury reporting requirements.

Recommended Plan - Revisions
There are no plan revisions being proposed with this item at this time.

Recommended Plan - Leveraged Projects
The original Plan as recommended by Council included $18.0 million of projects in the Revenue Loss City of Fontana Page 2 of 4 Printed on 5/6/2024
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File #: 21-3004 Agenda Date: 5/14/2024
Agenda #: B. Category: New Business
The original Plan as recommended by Council included $18.0 million of projects in the Revenue Loss category of which there were only $10.0 million of available funding per the standard allowance in the Final Rule. As a result, the Revenue Loss category was over appropriated by $8.0 million and the projects in this category were not eligible under any other category. As such, $8.0 million of ARPA eligible projects needed to be identified in the General Fund and the funding for these projects switched to ARPA thus making available General Fund for the projects. These projects included the Police Department helicopter ($3.0 million) and various pavement rehabilitation projects ($5.0 million) which will be funded through the General Fund as a result of the leveraged projects below which were previously funded by the General Fund and will now be funded through ARPA.

Leveraged Projects below:
· Support Government Employment - Hiring Above the Pre-Pandemic Baseline ($6,077,319):

Per the Treasury Final Rule, the City may hire above the pre-pandemic baseline and use SLFRF funds to pay for payroll and covered benefits associated with the recipient increasing its number of budgeted FTEs up to 7.5 percent above its pre-pandemic baseline. All costs associated with new positions approved by Council can be considered for this leveraged project, including by not limited to the new Police Department positions added in 2021-22 and 2022-23.
· Accela and Fontana 311 projects have been identified as eligible projects.

Recommended Plan Summary
There are no changes to the Plan Summary
Plan Update
As of the last report, all Plan projects had been reviewed and based upon the scope of each project, deemed eligible by HdL and the City Attorney. Since the last report, all projects have been reviewed by City Attorney’s office in detail with the majority of the projects having been fully approved. Staff will continue to work with the City Attorney to ensure all projects meet all eligibility requirements. To date, $24.6 million have been expended. Attachment B provides a brief update on each project.

City of Fontana Page 3 of 4 Printed on 5/6/2024
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File #: 21-3004 Agenda Date: 5/14/2024
Agenda #: B. Category: New Business
FISCAL IMPACT:

There is no fiscal impact associated with the approval of this item.

MOTION:

Adopt staff recommendation.

City of Fontana Page 4 of 4 Printed on 5/6/2024
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ATTACHMENT A CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN UPDATE AS OF MARCH 31, 2024
Federal Eligible Use Category
Treasury Expenditure Category Project Current Plan Proposed Plan Expenditures as of 3/31/24
1) Public Health & Economic Response

1.0 Public Health Metrolink Station Security Cameras 66,410 66,410 66,410 Ventilation Upgrade for City Facilities 2,322,150 2,322,150 2,322,150

2.0 Negative Economic Impacts Fontana Forward Grant Program 190,786 190,786 190,786 Homelessness Prevention Resources and Care Center 8,000,000 8,000,000 5,691,803 Park Improvements 4,079,892 4,079,892 1,683,649

3.0 PH Negative Economic Impact Public Sector
Capacity
Leveraged Project: Support Government Employment
(hiring above the pre-pandemic baseline)
6,077,319 6,077,319 6,077,319
Vaccine Bonus 526,986 526,986 526,986
Leveraged Project: Accela 3,600,000 3,600,000 3,406,636 Leveraged Project: Fontana 311 3,150,000 3,150,000 1,422,229 Part-Time Employee Retention 152,936 152,936 152,936
2) Revenue Loss

6.0 Revenue Replacement Parking Structure 10,000,000 10,000,000 1,089,765 3) Uniform Administrative Requirement, Cost
Principles, and Audit Requirements for Federal
Awards (2 CFR Part 200)

7.0 Adminstrative Administrative Costs 250,000 250,000 46,497 4) Water, Sewer, and Broadband Infrastructure

5.0 Infrastucture Cypress Storm Drain Project 5,840,000 5,840,000 - Data Security & Threat Detection 157,927 157,927 157,927 Endpoint Detection & Response Solution 154,806 154,806 154,806 Fiber to City facilities 2,000,000 2,000,000 31,187
Network Detection & Response Solution - - -
Septic to Sewer 2,000,000 2,000,000 9,113
Storm Drain Infrastructure Masterplan 375,130 375,130 335,719 Sewer Infrastructure Masterplan 424,870 424,870 354,588 5) Premium Pay
Public Safety Premium Pay
887,901 887,901 887,901
Total 50,257,113 50,257,113 24,608,405
Total Unappropriated Fund Balance - -
Total Allocation 50,257,113 50,257,113
2005

ATTACHMENT B CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN UPDATE DETAIL March 31, 2024
Project Recommended
Amount
Expended As of
3/31/24
Federal Use Category Description Est. Project Start
Date
Est. Project End
Date
Est. Project Cost Project Update
Administrative Costs 250,000 46,497 Uniform Administrative Requirement, Cost Principles, and Audit Requirements for
Federal Awards (2 CFR Part 200)
To cover the administrative direct and indirect costs associated with the ARPA program.
2021-22 12/31/2024 250,000 Administrative costs to cover the implementation and oversight of the City's ARPA Expenditure Plan. Costs include but are not limited to City staff time, consultant services including HdL, and City Attorney costs.

Cypress Storm Drain Project 5,840,000 - Water, Sewer, and Broadband Infrastructure
Construction of a storm drain facility along Foothill Blvd between Sierra Ave and Cypress Ave and Cypress Ave between Foothill Blvd and Orange Way to connect to the newly constructed West Fontana Channel along the Metrolink railroad track. The project also includes landscaped median on Foothill Blvd, reconstruction of AC pavement, and ADA compliant sidewalks and curb ramps upgrades.

In progress 9/30/2025 26,200,000 The project is currently in design phase. The project will be constructed in two phases:
- Phase 1 will be on Foothill Blvd between Sierra Ave and Cypress Ave, and on Cypress Ave between Foothill Blvd and Orange Way ($19.7 million)
- Phase 2 will be on Cypress Ave between Miller Ave and Foothill Blvd and on Juniper Ave between Miller Ave and Foothill Blvd ($6.5 million)
ARPA funds will be used towards the first phase. Phase 2 will be constructed once funding is identified in the future. The total project cost for Phase 1 is funded by ARPA, Local Measure I, Storm Drain, and Landscape. The project opened bid on April 18. The lowest bid came in higher than anticipated. Pending additional project funding allocation, the project is scheduled to begin its construction in Summer 2024
Data Security & Threat Detection 157,927 157,927 Water, Sewer, and Broadband Infrastructure
A software suite that integrates with our servers and Office 365 to detect, report, and alert on permissions and activity to help detect unauthorized access.

Complete 9/25/2022 160,000 Varonis DatAdvantage software suite was deployed and is currently in use to monitor the City's file servers and Office 365 environment. Approved via consent calendar during the June 28, 2022 City Council meeting. PO #22300174. Project is completed.

Endpoint/Network Detection & Response
Solution
154,806 154,806 Water, Sewer, and Broadband
Infrastructure
A technology solution that would help detect, alert, and potentially respond automatically to anomalous or malicious network activity on the City's network
Network:A technology solution that would help detect, alert, and respond to unauthorized activity on the staff computers throughout the City. This would fill the gap between what anti-virus software will detect and our network defenses.

Complete 6/30/2023 150,000 Combined with Network Detection and Response solution. Purchased Arctic Wolf Managed Detection and Response (MDR) solution to monitor network traffic to alert on malicious or suspicious activity. Approved via consent calendar during the June 14, 2022 City Council Meeting.

PO # 22300235. Project is completed
Fiber to City facilities 2,000,000 31,187 Water, Sewer, and Broadband Infrastructure
This project would run City owned fiber to our 6 facilities with leased lines, 1police substation with a leased line, 4 of our larger parks that currently have no connectivity, and 1 police substation that currently has no connectivity. This would help facilitate the use of technology at the locations (Wi-Fi, security cameras, irrigation systems, etc.).

In progress 9/30/2024 2,000,000 Sites to be connected are: Palm Court Substation, Southridge Substation, Cypress Center, Don Day Center, Heritage Center, Jack Bulik Center, Martin Tudor Park, Mary Vagle Nature Center, Bill Martin Park, Central City Park, Ralph M. Lewis Sports Complex, South Fontana Park, and Veteran's Park. The project has been advertised and scheduled to open bid on May 7. The project is scheduled to be completed late this year.

Page 1 of 6 ends

ATTACHMENT B CITY OF FONTANA

On October 25, 2022, City Council approved the Fontana Eats food assistance program to provide a direct benefit to eligible households impacted by COVID-19. As of August 17, 2023, a total 406 households have received $103,512.81 in funding. In partnership with Fontana/s Social Work Action Group (SWAG) this total includes 35 individuals experiencing housing insecurities that received Fontana Eats funding as additional assistance while placed in local rapid housing.

Complete 12/31/2023 190,786 Project details are being developed and will be presented to Council for consideration in September 2022. // Project Name Changed to: Fontana Eats // Council approved program to grant Covid Impacted or disproportionate residents $100 to $600 depending on family size and income // Total Applications Submitted: 225 // First 100 applicants to be funded mid-April.

The sunset of the program commenced on or before September 30, 2023. Funds for the Fontana Eats program were exhausted, leaving a total amount of $83,440.00 remaining and any additional funds not expended after final billing from Usio Card Services, will be reallocated to ARPA priority projects. This project has been completed.

Homelessness Prevention Resources and
Care Center
8,000,000 5,691,803 Public Health & Economic Response The design and construction of a homeless shelter to serve the homeless population of the City.
9/1/2022 11/1/2024 17,000,000 Additional funding of $9,000,000 is required and potential sources include:
- County of San Bernandino-$5,000,000
- USHUD $4,000,000
Project will provide transitional housing and wrap around services (24 hour managed care) for up to 30 chronically homeless individuals as well as housing and appropriate support services for up to 16 families. This Includes the purchase of a Hotel, the Conversion Costs and 2 years of property management and utilities. Hotel has been purchased.

Leveraged Project: Support Government
Employment (hiring above the pre-pandemic
baseline)
6,077,319 6,077,319 Public Health & Economic Response Per the Treasury Final Rule, the City may hire above the pre-pandemic baseline and use SLFRF funds to pay for payroll and covered benefits associated with the recipient increasing its number of budgeted FTEs up to

7.5 percent above its pre-pandemic baseline.
2022-23 2023-24 6,077,319 All costs associated with new positions approved by Council can be considered for this leveraged project, including by not limited to the new Police Department positions added in 2021-22 and 2022-

23. Metrolink Station Security Cameras 66,410 66,410 Public Health & Economic Response Installation of 8 security cameras at the Fontana Metrolink station to help keep the area more secure. The station currently has no operational cameras, nor any City owned cameras.

Complete 10/1/2022 67,000 Project is complete.Delays were due to delivery which is delayed due to supply chain issues.

Page 2 of 6 ends

ATTACHMENT B CITY OF FONTANA

A new solution was selected in late 2021 to help improve processes in the land management and permitting system space. Throughout 2022 the IT department has continued to lead this project, working alongside almost every city department to ensure the new solution will be tailored to meet the city of Fontana’s needs in this space. This project has been a 3-year effort, and we are now nearing the tail-end of the project. The new, improved solution will seamlessly connect with surrounding systems, assist customers with an easy-to-use interface, ensure city employees process requests in a consistent and efficient manner, and provide dynamic insights to internal operations. The new solution went live July 2023. There are Quarter 1 FY2024 requests for addtional work.

Leveraged Project: Fontana 311 3,150,000 1,422,229 Public Health & Economic Response This is a new project and it is recommended that it is funded in the amount of $3.2 million in an effort to leverage funds for projects originally requested in the Revenue Loss category.
2021-23 2023-25 3,150,000 The City of Fontana developed and implemented the Fontana 311 system to improve communication and streamline services to its Residents and Businesses by bringing all customer interactions to one central location.

The Fontana 311 system will be a one-stop shop for businesses and residents to file complaints, get answers to questions, keep residents informed and overall improve citizen engagement. The Innovation and Technology department led the project to develop this new system and was sponsored by our Communications and Marketing office. Throughout 2022 and 2023, there has been extensive work with almost every city department to ensure all city services are captured within the application.

Residents will be able to call 311, use a website, or our 311 app to make that first request and then see it through to completion. The Fontana 311 system will allow staff to track requests from initiation to completion. Fontana 311 offers digital government services and makes interacting with government a much smoother process for our residents and businesses. The Fontana 311 system went live in February of 2023 and is now entering phase 2 of the project, which will bring an IVR with AI to assist our residents when they call for services.

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ATTACHMENT B CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN UPDATE DETAIL March 31, 2024
Project Recommended
Amount
Expended As of
3/31/24
Federal Use Category Description Est. Project Start
Date
Est. Project End
Date
Est. Project Cost Project Update
Park Improvements 4,079,892 1,683,649 Public Health & Economic Response Various projects needed to replace and/or upgrade aging infrastructure in our City's parks.
10/1/2022 6/1/2024 4,059,500 Improvements are being recommended at the following 10 parks:
--Veteran's Park (installation of ballfield dugout shade structures - completed) - Veteran's West Park (installation of new ballfield backstops - Construction began December 18, 2023, there are 15 work days delay due to rain. Completion date March 1, 2024 ). - Seville Park (installation of new ADA Inclusive playground structure - Construction scheduled for March 4, 2024 ).
- Fernandez Park (Construction scheduled for March 4, 2024 ) - Bill Martin Park (Ballfield dugout shade structures - completed, Shade structures for spectator areas- Construction scheduled for June 5, 2024).
- Northgate Park (installation of playground, shade structure and ADA inclusive playground equipment-Construction scheduled for April 4, 2024).
- North Tamarind Park (installation of new jumbo park gazebo for large groups, a new ADA inclusive playground, shade structures, and rubber safety surfacing- Construction scheduled for February 19, 2024)
- Lemon Pepper Park (installation of playground shade structure-Construction scheduled for April 18, 2024).
- Carmela Park (installation of playground shade structure- Completed.

Parking Structure 10,000,000 1,089,765 Revenue Loss The project will construct a new parking structure within the parking lot of the Fontana HR Office.

In progress 3/30/2025 15,000,000 The proposed project is to be constructed within the existing parking lot of the City’s Human Resources Department Building located at 8491 Sierra Avenue, Fontana, CA 92335, and shall consist of a 4-tier parking structure. Each tier will have a footprint of approximately 130 feet by 230 feet with two vehicular entrances, one along Learner Lane and the other along Wheeler Avenue. The City anticipates the structure to include 311 vehicular parking spaces and two elevators. The intent of the structure is to serve as both public and employee parking for the civic center campus.

The Design-Build contract was approved by council on June 13, 2023. The construction is currently in progress, with anticipated completion in March 2025.

Part-Time Employee Retention 152,936 152,936 Public Health & Economic Response Project includes recruitment and retention bonuses for part-time personnel. Complete 2022-23 152,936 Project includes recruitment and retention bonuses for part-time personnel with a current allocation of $250,000.

Public Safety Premium Pay 887,901 887,901 Premium Pay Project includes public safety retention bonuses which were previously categorized as Employee Retention/Incentive as Public Health & Economic Response.

Complete 2022-23 887,901 Project includes public safety retention bonuses. Project is Complete Septic to Sewer 2,000,000 9,113 Water, Sewer, and Broadband Infrastructure
The project will provide septic to sewer conversion in a disadvantaged communities (DAC) area in the city.

In Progress 9/31/2024 2,000,000 The City will create sewer mainline construction plans on Arrow Ave between Ilex Street and Beech Ave, Cherry Avenue from Arrow Blvd to Foothill Blvd, and Beech Avenue from Arrow Blvd to Foothill Blvd per the City’s Master Plan of Sewer. The Engineering Design Services RFP has been issued in April 2024, with anticipated completion of the Design and shovel-ready by Fall 2024.

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ATTACHMENT B CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN UPDATE DETAIL March 31, 2024
Project Recommended
Amount
Expended As of
3/31/24
Federal Use Category Description Est. Project Start
Date
Est. Project End
Date
Est. Project Cost Project Update
Storm Infrastructure Masterplan 375,130 335,719 Water, Sewer, and Broadband Infrastructure
For consultant provided services in order to develop a masterplan document to forecast future infrastructure needs.
9/30/2022 8/30/2024 375,130 Contract with David Evans and Associates. for $375,130 was approved on October 10, 2022.

Contract is being funded by ARPA. Due to staff shortage in consultant, the expected date for Council workshop is September 2024.

Sewer Infrastructure Masterplan 424,870 354,588 Water, Sewer, and Broadband Infrastructure
Storm Drain and Sewer master plans update. With completed projects and various changes since the last update, the master plans are due for an update.
9/30/2022 8/30/2024 478,502 Contract with Albert A. Webb Associates, Inc. for $478,502 was approved on October 3, 2022.

Contract is being funding by ARPA and $53,632 from Fund 702. An addendum for $40,000 is approved by the City Council from Fund 702 to provide more detailed analysis of the Downtown Area with the funds being drawn from the Sewer Capital Projects Fund. Due to additional scope of the project, the project will be ready for a Council workshop in September 2024.

Vaccine Bonus 526,986 526,986 Public Health & Economic Response Project includes a citywide vaccine bonus. Complete 2022-23 526,986 Project includes a citywide vaccine bonus. Citywide Vaccine Bonus, 40 hours per full-time employee with a current allocation of $527,454. Project ended in December 31, 2022.

Ventilation Upgrade for City Facilities 2,322,150 2,322,150 Public Health & Economic Response Upgrades to existing HVAC equipment to provide better protection to employees from Covid-19.

Complete 7/30/2023 2,500,000 Project went out to bid and closed August 23, 2022. Bid responses are being evaluated by Purchasing and contract will be presented to council for consideration in September 2022.

Installation began January 2023 and was completed July of 2023. There were a total of 990 air purifiers installed along with 200 air monitors in a total of 20 city buildings. Completed.

Total 50,257,113 24,608,406

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ATTACHMENT B CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN UPDATE DETAIL March 31, 2024
Project Recommended
Amount
Expended As of
3/31/24
Federal Use Category Description Est. Project Start
Date
Est. Project End
Date
Est. Project Cost Project Update
REVISED: Helicopter Purchase 3,000,000 3,000,000 This request is for an A-Star helicopter which will allow for a more available fleet and readied aircraft while one or more are down for scheduled or unscheduled maintenance. The A-Star can fly in windy conditions and eliminate the current loss of approximately 30% of hours due to inclement weather. Additionally, the upgraded program could provide for the ability to support an officer down rescue.

The increased functionality of the A-Star will allow for integrated maps to support in pursuits and tactical situations; recording capabilities to assist in evidence, training, and civil litigations; the ability to fly at higher altitudes to assist in covert surveillances to aid the Narcotics Unit, Fugitive Apprehension Team, and other units in the special operations division.

Additionally, the A-Star will also provide air support to the Fire District including fire patrol and real-time tactical assessments improving response times and decreasing loss of property.
5/27/2022 11/30/2022 3,000,000 The AirBus Helicopter was purchased and delivered in May 2022 as well as the Chopper Spotter The balance of the outstanding expenditures will be presented to Council and funding (General Fund 101) request will be submitted for approval as needed. Project details include the following:
- 2011 Air Bus AS350B2 ($1,670,125) - purchased using General Fund (101) May 2022. - Chopper Spotter ($22,760) - purchased using General Fund (101) - 5 Year Impound Fees ($625,000) - General Fund (101) monies need to be requested and placed in a project as a one time payment of ($625,000). Funds were in original proposal for annual maintenance (5 yrs x $125,000)
- 12 Year Maintenance ($225,000) - General fund (101) request submitted for 1st Qtr. (2023-2024) - FY 21/22 Prorated Premium Insurance ($3,962) - General Fund (101) paid July 2022. - FY 22/23 Insurance ($47,541) Increase cost of insurance. FY 23/24 Insurance billed at the same rate of FY 22/23. Insurance premium paid from General Fund (101). - Cargo Hook Kit/Bambi Bucket ($100,000) - Currently aircraft unavailable to install equipment. Fire District/Dept will be contacted when ready to proceed with purchase.

Additionally, there are on-going associated costs related to general contract increase for fuel, maintenance, storage, flight hours, and insurance premiums. The Police Department will include General Fund (101) increase request annually during budget preparation and supplement budget preparation.

This project is now funded by General Fund. Remaining outstanding items to be purchased included: Remaining Impound Fees, 12 Year Maintenance, and Cargo Hook Kit/Babmi Bucket.

Pavement Rehabilitation 5,000,000 TBD For annual work related to the City's Pavement Management Plan. 3/1/2023 12/31/2025 5,000,000 Various Pavement Rehabilitation projects, per City's 7-Year Pavement Management Plan, are currently in design and construction phases.

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Fontana City CouncilMay 14, 2024

Fontana City Council
May 14, 2024