Fiscal Year 2023-24 Third Quarter Budget Status Report.pdf

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

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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

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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;

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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:
• I ncrease 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:
• P ersonnel 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)

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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 high- interest-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.
• T he U.S. economy outpaced expectations by add ing 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.

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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):

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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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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%

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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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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.

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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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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$

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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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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

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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

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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 F ederal 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 30 3 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

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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 21 2,030 ( 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

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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 44 5 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 of 27 ends

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 11 2,883 120,100 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 C FD #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 of 27 ends

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 of 27 ends

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$ 349,054,679$ 244,447,558$ 63,788,393$ ( 439,695,771)$ (36,204,741)$ 181,390,118$ (3,439,031)$ 177,951,087$ TOTAL ALL FUNDS

Page 21 of 27 ends

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
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 of 27 ends

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 of 27 ends

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 of 27 ends

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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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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Fontana City CouncilMay 14, 2024

Fontana City Council
May 14, 2024