FY24-25 Supplemental Operating Budget.pdf — Fontana City Council, June 18, 2024

SUPPLEMENTAL
Operating
Budget

CITY OF FONTANA
2024/2025

Table of Contents
2 ● INTRODUCTION � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �4 ● BUDGET SUMMARY
Overview of the Operating Budget 12
● FUND BALANCE
Other Funds – Unreserved Fund Balances 17
Fontana Fire Protection District Funds –
Unreserved Fund Balances 23
Fontana Housing Authority Funds – Unreserved
Fund Balances 24
Fontana Community Foundation Fund –
Unreserved Fund Balance 25
● REVENUES
General Fund Revenue Summary 28
Fund Revenue Summary – All Entities 29
● EXPENDITURES
Fund Expenditure Summary – All Entities 36
● TRANSFERS
Fund Revenue Summary – All Entities 44
● CIP OVERVIEW
New Budget Year Activity 50
● FONTANA FIRE PROTECTION DISTRICT
Constitutional Spending Limit 52
Unreserved Fund Balances 53
Fund Revenue Summary 54
Fund Expenditure Summary 55
Schedule of Interfund Transfers 56
● FONTANA HOUSING AUTHORITY
Unreserved Fund Balances 58
Fund Revenue Summary 59
Fund Expenditure Summary 60
● APPENDICES
Constitutional Spending Limit 62
Position History 63
Resolutions 71
Introduction
City of Fontana, California • Supplemental Budget 2024/2025 Introduction
4 Introduction
The budget is a policy document that sets strategic priorities as developed by the Mayor and City Council through their adopted goals and objectives and serves as a financial plan to provide our residents and business community with the highest standards of service while enhancing the overall quality of life.

The City operates on a two-year fiscal cycle to promote transparency, taxpayer accountability, and greater fiscal stability as well as enabling staff to focus on long-term and strategic aspects of budgeting. On June 13, 2023, City Council adopted the FY 2023/24 and FY 2024/25 Operating Budget. At that time, Council adopted the FY 2023/24 - FY 2029/30 CIP Budget Plan.

The Supplemental Budget reflects the impact of ongoing changes approved by Council throughout FY 2023/24.

The following is a summary of the FY2024/25 Citywide Supplemental Budget:

FY 2023-24 FY 2024-25
Adopted
Change from FY
2023-24 Current
FY 2024-25
Revised
Change from FY
2024-25
Adopted Current*
Total Revenues
The overall adopted revenue
budget for FY 2024/25 is
$383.5 million, an increase
of $9.2 million (2.5%) over the
current year adopted budget,
a decrease of $37.1 million
(8.8%) from the current
year adjusted budget. The
revised revenue budget for
FY 2024/25 is $411.8 million,
an increase of $28.3 million
(7.4%) over the adopted FY
2024/25 budget.

General Fund $ 145,872,000 $ 148,882,557 $ 149,082,850 $ 200,293 $ 156,235,240 $ 7,152,390 Other General Fund 14,314,010 14,957,287 14,458,350 (498,937) 15,829,090 1,370,740 Special Revenue Funds 87,635,200 122,601,394 88,669,040 (33,932,354) 102,098,360 13,429,320 Debt Service Funds 1,381,100 1,123,100 1,381,300 258,200 1,125,300 (256,000) Capital Projects Funds 20,493,200 27,296,541 20,709,800 (6,586,741) 20,684,800 (25,000) Internal Service Funds 8,207,590 8,181,854 8,207,590 25,736 8,457,590 250,000 Enterprise Funds 30,155,000 30,205,000 32,465,000 2,260,000 32,465,000 - Fire Protection District 63,144,420 63,144,420 65,459,780 2,315,360 73,206,928 7,747,148 Housing Authority 3,070,050 4,188,934 3,070,050 (1,118,884) 1,692,100 (1,377,950) Community Foundation - 10,000 - (10,000) - - Totals $ 374,272,570 $ 420,591,087 $ 383,503,760 $ (37,087,327) $ 411,794,408 $ 28,290,648 Total Expenditures
The overall adopted
expenditure budget for FY
2024/25 is $348.6 million,
a decrease of $4.8 million
(1.4%) over the current year
adopted budget, a decrease
of $142.9 million (29.1%)
from the current year
adjusted budget. The overall
revised expenditure budget
for FY 2024/25 is $388.9
million, an increase of $40.3
million (11.6%) over the
adopted FY 2024/25 budget.

General Fund $ 132,674,430 $ 140,874,750 $ 131,676,400 $ (9,198,350) $ 138,484,360 $ 6,807,960 Other General Fund 27,545,670 43,347,205 27,982,240 (15,364,965) 32,427,480 4,445,240 Special Revenue Funds 72,333,040 115,491,131 71,023,040 (44,468,091) 99,960,780 28,937,740 Debt Service Funds 4,014,030 4,001,030 4,010,350 9,320 3,994,350 (16,000) Capital Projects Funds 7,993,070 61,445,174 7,894,030 (53,551,144) 7,819,490 (74,540) Enterprise Funds 27,713,080 30,841,029 28,870,210 (1,970,819) 29,014,070 143,860 Internal Service Funds 6,946,610 12,682,831 6,511,600 (6,171,231) 10,679,360 4,167,760 Fire Protection District 72,297,870 79,420,125 68,774,770 (10,645,355) 65,770,309 (3,004,461) Housing Authority 1,858,520 3,345,237 1,824,840 (1,520,397) 727,030 (1,097,810) Community Foundation 13,620 41,620 6,620 (35,000) 6,620 - Totals $ 353,389,940 $ 491,490,132 $ 348,574,100 $ (142,916,032) $ 388,883,849 $ 40,309,749 *Excludes operating transfers in and carryover project revenue of $48.2 million and operating transfers out and carryover project expenditures of $220.2 million City of Fontana, California • Supplemental Budget 2024/2025 Introduction
5 Introduction - continued
General Fund
The proposed budget of the City’s General Fund is balanced for the FY 2024/25 Supplemental Budget. There are sufficient recurring revenues to cover recurring expenditures.

General Fund Supplemental revenues for FY 2024/25 are projected at $156.2 million, an increase of $7.2 million or 4.8% from the adopted FY 2024/25 budget. Major changes in revenues include the following:
> sales tax revenue decrease of $0.7 million due to slowdown in the economy and normalizing retail sales after COVID > property tax revenue increase of $2.3 million reflecting a growth of 2% projected increase in citywide assessed valuations > development related revenue increase of $1.6 million reflecting an increase in new construction activity > franchise fees revenue increase of $1.5 million primarily due to inflationary activity > from other agencies revenue increase of $0.9 million related to dispatch services contribution > Business related revenue increase of $0.8 million as a result of business license compliance program General Fund Supplemental expenditures for FY
2024/25 of $138.5 million reflect an increase of $6.8
million or 5.2% more than the adopted FY 2024/25
budget.

Increases are primarily attributable to contractual
obligations related to full-time City staff, addition of 5.5 full-time positions, increase in utilities, and legal fees.

General Fund net transfers for the FY 2024/25
Supplemental Budget of $19.7 million reflect an
increase of approximately $3.8 million or 23.9% from
the FY 2024/25 adopted budget and a decrease
of approximately $11.1 million or 36.1% from the
current year revised budget. Major Changes in net
transfers include the following:
> an increase in transfers in for cost allocation of $0.3 million > an increase in transfers out for pavement rehabilitation/sidewalk reconstruction projects of $1.4 million > an increase in transfers out for technology services of $0.9 million > an increase in transfers out for facility maintenance of $1.9 million > an increase in transfers out for operating expenses at Village of Heritage of $0.7 million > an increase in transfers out for UAL funding of $0.8 million Reserves� The City continues to maintain strong General Fund reserves.

General Fund Budget
At a Glance
145,872,000
148,882,557
149,082,850
156,235,240
132,674,430
132,674,430132,674,430
140,874,750
140,874,750140,874,750
131,676,400
131,676,400131,676,400
138,484,360
138,484,360138,484,360
16,755,400
30,841,731
15,910,680
19,711,890
Revenues Expenditures Net transfers out
2022-23
Adopted
2023-24
Revised
2024-25
Adopted
2024-25
Supplement
$0
$30,000,000
$60,000,000
$90,000,000
$120,000,000
$150,000,000
$180,000,000
Reserves
(in millions)
Total: $48.1
Total: $44.4
Total: $50.6

33.1 33.133.1

33.5 33.533.5

35.9 35.935.9

0.8 0.80.8

0.5 0.50.5

3.0 3.03.0

0.5 0.50.5

10.7 10.710.7

10.9 10.910.9

10.7 10.710.7
25% Contingency Animal Shelter JPA Operating Contingencies Future Projects & Commitments PERS Rate Stability Current
FY 2024-24
Adopted
FY 2024-25
Revised
FY 2024-25
$0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 $50.0 $55.0 City of Fontana, California • Supplemental Budget 2024/2025 Introduction
6 Introduction - continued
The City restated its reserves and increased its overall Contingency Reserve to 25% of annual on-going appropriations at budget adoption and is intended to be used for specific and defined emergency events such as earthquakes to address immediate needs without impacting City services.

Total reserves, including Future Projects & Commitments, 25% Contingency, PERS Rate Stability, Animal Shelter JPA, and Operating Contingencies total $50.6 million for FY 2024/25.

The City’s Issuer Credit Rating as provided by Standard and Poor’s Ratings Services is AA- with a stable outlook. The City’s overall creditworthiness, including its capacity and willingness to meet its financial commitments as they come due, was cited as the primary reason. Standard and Poor’s indicated that the stable outlook reflects their view of the City’s ability to adjust its budget to sustain very strong reserve levels during the past five fiscal years.

Organizational Changes
Six new positions are being added for FY 2024/25:
> One Management Analyst I in the Development Services
Department - General Fund
> One Senior Code Enforcement Inspector in the Building & Safety Department - General Fund (position funded
from Cannabis revenue)
> One Building Inspector II in the Building & Safety
Department - General Fund
> One Traffic Signal Maintenance Technician II in the Public Works & Engineering Department - General Fund (50%)/
Measure I 2010-2040 Local (50%)
> Two Police Dispatchers II in the Police Department -
General Fund
One position is being recommended for reclassification:
> Senior Accountant in the Public Works & Engineering Department (PC# 37140) is being reclassified to Senior Administrative Analyst - General Fund (90%)/Gas Tax - State (10%)
Other Funds
Other General Funds include City Technology, Facilities Maintenance, Office of Emergency Services, KFON, Self-Insurance and Retiree Medical Benefits, Supplemental Retirement, GF Operating Projects, Lease-Fire, Storm Water Compliance and are funded primarily through operating transfers from the General Fund. They are maintained separately for accounting purposes only and are reported as part of the General Fund in the Annual Comprehensive Financial Report (ACFR). When compared to the FY 2024/25 Adopted Budget, Supplemental revenues for FY 2024/25 have increased by approximately $1.4 million and proposed expenditures have increased by $4.4 million primarily due to utilities, general liability, workers compensation, property insurance program, risk liability, and software subscription increases.

Special Revenue Funds account for specific revenues legally restricted to expenditures for particular purposes such as Gas Tax, Measure I, Asset Seizure funds, Grants, Landscape and Lighting Maintenance Districts and Maintenance Community Facilities Districts. Supplemental proposed revenues have increased by $13.4 million and proposed expenditures have increased by $28.9 million primarily due to one time projects and increased utilities, risk liability, and tree trimming/maintenance costs.

Budgeted Full-Time Positions at Budget
Adoption
654
654654 651
651651 660
660660
Current
2023-24
Adopted
2024-25
Revised
2024-25
450
500
550
600
650
700
City of Fontana, California • Supplemental Budget 2024/2025 Introduction
7 Introduction - continued
Debt Service Funds are used to accumulate resources for the payment of principal and interest on the 2021 Lease Revenue Bonds (Fire Station No. 81 and Fire Station 80 Training Center) and the 2014 Lease Revenue Refunding Bonds (Ventana Land Purchase). This represents all debt obligations of the City with principal outstanding of $59.4 million at June 30, 2023.

Annual debt service payments are approximately $0.0 million. Supplemental revenues for FY 2024/25 have decreased by approximately $0.3 million and proposed expenditures have decreased by $0.02 million primarily due to the State and County Coronavirus Relief Funds included in the current year budget.

Capital Project Funds are used to account for the acquisition and construction of major capital facilities and are funded by various sources including development impact fees and community facilities district special assessment bond proceeds.

The Capital Reinvestment Fund is funded by transfers from the General Fund. Activity in these funds varies significantly from year to year as resources are accumulated and then used to fund large capital projects.

Supplemental revenues for FY 2024/25 have decreased by
approximately $0.03 million and proposed expenditures have decreased by $0.07 million primarily due to the State and County Coronavirus Relief Funds included in the current year budget. Any amounts unspent at year end will be carried forward into the next year at the First Quarter Budget Review.

Enterprise Funds account for the City’s business-type activities, operating and capital funds for sewer and water. In recent years, the Water Fund has been used to account for expenses related to the water rate case study. The sewer funds account for the billing and collection of sewer charges, and for the operations, maintenance, and construction of the City’s sewer system. Supplemental revenues for FY 2024/25 have no increase and proposed expenditures have increased by $0.1 million primarily due to new sewer accounts being added and a sewer rate increase by Inland Empire Utilities Agency (IEUA).

The City’s only Internal Service Fund is used to accumulate costs related to fleet services which are allocated to the benefiting funds and departments through an internal service charge. The fund balance reflects amounts available for future fleet replacements. Supplemental revenues for FY 2024/25 have increased by approximately $0.3 million and proposed expenditures have increased by $4.2 million primarily due to fleet replacement under the new fleet policy.

The Fontana Fire Protection District was created effective July 1, 2008, to provide fire suppression, emergency medical, fire prevention and education services within the City limits and unincorporated area within the City’s sphere of influence. Revenues to the District include property taxes, fees and special assessments from a Community Facilities District and have been increased from the current year adjusted amount to reflect some recovery in assessed valuations city-wide as well as distributions of excess tax increment resulting from the dissolution of redevelopment.

District expenditures reflect a contractual agreement with the San Bernardino County Fire Protection District (SBCFPD), City overhead costs, Code Compliance, and Fire station land lease payments.

Supplemental FY 2024/25 revenues are expected to have increased by $7.7 million. The FY 2024/25 Supplemental expenditures are expected to decreased by $3.0 million primarily due to the updated San Bernardino Fire Contract and offset by contribution to the city for dispatch services.

City of Fontana, California • Supplemental Budget 2024/2025 Introduction
8 Introduction - continued
The Housing Authority utilizes funding from the Federal Department of Housing and Urban Development (HUD) grants to improve and develop quality neighborhoods and housing opportunities throughout the City. With the elimination of redevelopment agencies, the Housing Authority became the Successor Agency to the former Low/Moderate Income Housing Fund (LMIHF). FY 2024/25 Supplemental revenues are expected to decrease by $1.4 million and expenditures are expected to decrease by $1.1 million due to project closures.

The Fontana Community Foundation was established for the purpose of aiding and assisting in the implementation, improvement and maintenance of public services that preserve and promote the health, welfare and education of local citizens. Current activity in this fund reflects grant application efforts. There are no revenues or expenditure changes budgeted in the Supplemental report.

Capital Improvement Program
The seven-year Capital Improvements Program (CIP) is a planning tool that identifies the capital improvement needs to assure the most responsible and efficient use of resources. The adopted capital budget for FY 2023/24 through 2029/30 is $996.0 million and contains 178 projects. The FY 2024/25 supplemental budget includes $36.0 million of new funding for ongoing projects.
> Cypress Ave�/Summit Ave� Traffic Signal – funds $1.1 million from the Measure I 2010-2040 Local Fund for the installation of a new traffic signal, intersection lighting and minor road improvements at Cypress Avenue and Summit Avenue. The new traffic signal will enhance circulation through the intersection. > Citywide Rapid Rectangular Flashing Beacons – funds $130,000 from the Measure I 2010-2040 Local Fund to install Pedestrian-Actuated Rectangular Rapid Flashing Beacons at seven locations within the City. This project will enhance pedestrian conspicuity and increase driver awareness at uncontrolled and marked crosswalks. > Southridge Grid 52 Slurry Seal – defunds $500,000 from the Capital Reinvestment Fund approved with the adoption of the FY 2024/25 Budget. Funds will be reallocated to the Grid 47 Residential Pavement Rehab Project. > Grid 47 Residential Pavement Rehab – funds $500,000 from the Capital reinvestment Fund to do a 2” grind and overlay of the existing pavement roadway. The project will extend the life of the pavement. > Foothill: Hemlock-Almeria Arterial – funds $19.8 million from the Grants Fund to widen Foothill Boulevard from Hemlock Avenue to Almeria Avenue from 4 to 6 lanes, with bike lanes, sidewalks, a raised landscape median, new traffic signal at Foothill Blvd. and Beech Avenue, and removal and replacement of the historic Malaga Bridge. It will reduce traffic congestion and improve operations and circulation along one of the City’s most widely used major corridors, Route 66. > Westgate at Cherry and Victory Ave . Arterial – funds $15.0 million from the Grant Fund to realign Victoria Avenue, east of I-15 Freeway to Cherry Avenue. Cherry Avenue will be widened to 3 lanes in each direction between SR-210 Freeway to Baseline Avenue. Improvements will also include storm drain installation, sewer, street lights, sidewalks, center medians and bike lanes.

Significant Events of FY 2023-24
> Hotel Development: Construction of the Towne Place Suites by Marriott at the corner of Sierra and Slover Avenues is underway. This four-story hotel will include 115 guest rooms. The hotel is scheduled to be completed by June of 2024. > Northwest corner of So� Highland Avenue and Citrus Avenue: The developer application for the redevelopment of the property to include two four-story business class hotels, a restaurant and a banquet hall has been approved by the Planning Commission. Construction is anticipated to begin in June of 2024 with an anticipated completion date by the Summer of 2026.
> Fire Station #81: As part of the Fire Master Plan and in an effort to meet a less than five-minute response time within the District 90% of the time, Fire Station #81 will be completed at the northern end of the City limits. Construction began in March 2022 and is scheduled to be completed in June 2024. The ribbon cutting ceremony is scheduled on June 18, 2024. > Fire Station #80 (Phase 1): The training center (Phase 1) will be approximately 3,300 square feet with a training tower that will be incorporated into a future Fire Station #80 (Phase 2) planned for the same site (Cherry and So. Highland Avenues). Design and environmental phases began in March 2021. Final design and utility coordination are currently in progress. The construction commencement is anticipated in late 2024.

City of Fontana, California • Supplemental Budget 2024/2025 Introduction
9 Introduction - continued
> Sierra Avenue Improvements between Foothill Blvd� and Baseline Avenue: The growth occurring in the northern and central areas of the City with corresponding increase in traffic flows require the widening of Sierra Avenue. This project is currently in construction. The street improvement portion of the project was completed in May 2024. Median landscape portion is scheduled to begin in June 2024.
> Pavement Rehabilitation Program: Based on the new Citywide 7-Year Pavement Management Plan, The following projects were completed in FY 2023/24: Foothill Blvd. Pavement Rehab between East Ave. and Hemlock Ave; Augusta Dr. and Club House Dr. in the Sierra Lakes Community; Slurry Seal at Southridge Community; Slurry Seal at Village of Heritage Community; Slurry Seal at residential streets in the Sierra Lakes Community. Various funding sources were used for the completion of these projects, including Road Maintenance and Rehabilitation Act (RMRA) funding. > Downtown Parking Structure Project: The City will construct a parking structure within the existing parking lot of the City’s Human Resources Department Building located at 8491 Sierra Avenue, Fontana, CA 92335 which shall consist of a 4-tier parking structure allowing for approximately 320 parking spaces and two elevators. The project will also include various onsite and offsite improvements to include driveway approaches, RV parking and pull through area, landscaping, and other improvements. The intent of the structure is to serve as both public and employee parking for the civic campus as well as the planned downtown area which is to be revitalized. The estimated completion date is January 2025. > City Hall Renovation Project - Phase I (Fire Annex): The City will demolish the existing Fire administration Building located at 17001 Upland Avenue, Fontana, CA 92335 and shall construct a two-story municipal building with first tier parking structure and second tier office spaces. Each tier will have a footprint of approximately 30,000 square feet with one vehicle entrance and exit located on Upland Ave. just west of Wheeler Ave. The City anticipates 65 parking spaces to be within the parking structure portion of the building. The intent of the building is to serve as office space for city staff as well as both public and employee parking for the civic campus. The estimated completion date is August 2025.

Conclusion
The FY 2024/25 Supplemental Budget as proposed is fiscally balanced and continues to support the City’s core services, maintenance, facilities and infrastructure in line with the priorities of the City Council. 10 Budget Summary
● Overview of the Operating
Budget
City of Fontana, California • Supplemental Budget 2024/2025 Budget Summary
12 Overview of the Operating Budget
The City’s Operating Budget is a flexible spending plan that is the legal authority for departments to commit financial resources to provide services within the City of Fontana.

Adopted
Fiscal Year 2024-25 Revenue Expenditures Transfers In Transfers Out Results from
Operations
General Fund $ 149,082,850 $ 131,676,400 $ 12,422,520 $ 28,333,200 $ 1,495,770 Other General Fund 14,458,350 27,982,240 18,362,420 - 4,838,530 Other City Funds 151,432,730 118,309,230 11,414,970 13,866,710 30,671,760 Fire Protection District 65,459,780 68,774,770 224,150 224,150 (3,314,990) Housing Authority 3,070,050 1,824,840 - - 1,245,210 Community Foundation - 6,620 - - (6,620)
Totals $ 383,503,760 $ 348,574,100 $ 42,424,060 $ 42,424,060 $ 34,929,660 Budget Summary
Revised
Fiscal Year 2024-25 Revenue Expenditures Transfers In Transfers Out Results from
Operations
General Fund $ 156,235,240 $ 138,484,360 $ 12,845,430 $ 32,557,320 $ (1,961,010) Other General Fund 15,829,090 32,427,480 21,875,040 - 5,276,650 Other City Funds 164,831,050 151,468,050 12,063,580 14,226,730 11,199,850 Fire Protection District 73,206,928 65,770,309 5,224,150 5,224,150 7,436,619 Housing Authority 1,692,100 727,030 - - 965,070 Community Foundation - 6,620 - - (6,620)
Totals $ 411,794,408 $ 388,883,849 $ 52,008,200 $ 52,008,200 $ 22,910,559

City of Fontana, California • Supplemental Budget 2024/2025 Budget Summary
13 Overview of the Operating Budget (continued)
Revenue History by Category

Current
FY 2023-24
Adopted
2024-25
Changes
2024-25
Revised
2024-25
Sales Tax $ 57,663,778 $ 58,638,140 $ (709,430) $ 57,928,710 Property Tax 121,554,290 126,277,600 7,936,768 134,214,368 Interest And Rentals 4,368,080 4,300,180 80,190 4,380,370 Franchise Fees 10,400,430 10,887,950 1,544,060 12,432,010 Business Related 11,626,710 10,066,170 781,860 10,848,030 Development Related 30,547,710 30,779,670 1,492,520 32,272,190 Recreation 4,481,317 4,176,200 - 4,176,200
Reimbursables & Other Revenues 195,044,062 111,438,770 16,227,540 127,666,310 From Other Agencies 19,656,816 18,531,490 637,140 19,168,630 Debt Proceeds 5,076,251 - - -
Internal Services Charges 8,181,854 8,207,590 250,000 8,457,590 Motor Vehicle Lieu 200,000 200,000 50,000 250,000 Total Revenues $ 468,801,298 $ 383,503,760 $ 28,290,648 $ 411,794,408 Operating Transfers In 89,621,650 42,424,060 9,584,140 52,008,200 $ 558,422,948 $ 425,927,820 $ 37,874,788 $ 463,802,608

Revenue History by Entity

Current
FY 2023-24
Adopted
FY 2024-25
Changes
FY 2024-25
Revised
FY 2024-25
City of Fontana $ 398,508,801 $ 314,973,930 $ 21,921,450 $ 336,895,380 Fontana Fire Protection District 63,144,420 65,459,780 7,747,148 73,206,928 Fontana Housing Authority 7,138,077 3,070,050 (1,377,950) 1,692,100 Fontana Community Foundation 10,000 - - -
Total Revenues $ 468,801,298 $ 383,503,760 $ 28,290,648 $ 411,794,408

City of Fontana, California • Supplemental Budget 2024/2025 Budget Summary
14 Overview of the Operating Budget (continued)
Expenditure History by Category

Current
FY 2023-24
Adopted
2024-25
Changes
2024-25
Revised
2024-25
Personnel Services $ 138,445,517 $ 132,981,950 $ 2,502,350 $ 135,484,300 Operating Costs 66,798,991 41,355,040 (2,761,310) 38,593,730 Contractual Services 173,892,905 117,783,330 (2,599,491) 115,183,839 Internal Services Charges 14,814,610 14,707,630 1,547,160 16,254,790 Capital Expenditure 291,767,087 18,673,730 40,943,540 59,617,270 Debt Service 5,690,142 3,990,350 90,360 4,080,710 Contributions To 19,258,546 18,331,490 587,140 18,918,630 Other Financing Uses 1,071,598 750,580 - 750,580 Total Expenditures $ 711,739,396 $ 348,574,100 $ 40,309,749 $ 388,883,849 Operating Transfers Out 89,621,647 42,424,060 9,584,140 52,008,200 $ 801,361,043 $ 390,998,160 $ 49,893,889 $ 440,892,049

Expenditure History by Entity

Current
FY 2023-24
Adopted
FY 2024-25
Changes
FY 2024-25
Revised
FY 2024-25
City of Fontana $ 592,449,174 $ 277,967,870 $ 44,412,020 $ 322,379,890 Fontana Fire Protection District 111,131,955 68,774,770 (3,004,461) 65,770,309 Fontana Housing Authority 8,116,647 1,824,840 (1,097,810) 727,030 Fontana Community Foundation 41,620 6,620 - 6,620 Total Expenditures $ 711,739,396 $ 348,574,100 $ 40,309,749 $ 388,883,849

Fund Balance
● Other Funds – Unreserved
Fund Balances
● Fontana Fire Protection
District Funds –
Unreserved Fund
Balances
● Fontana Housing
Authority Funds –
Unreserved Fund
Balances
● Fontana Community
Foundation Fund –
Unreserved Fund Balance
City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
16 City of Fontana General Fund – Fund Balance Report
Fiscal Year 2024-25

2021/22
Audited
Actuals
2022/23
Audited
Actuals
2023/2024

2024/25
Adopted
2024/25
Revised
Adopted
Budget
Current
Budget
Revenues $ 132,698,387 $ 148,136,215 $ 145,872,000 $ 148,882,557 $ 149,082,850 $ 156,235,240 Expenditures 111,341,793 118,017,538 132,674,430 140,874,751 131,676,400 138,484,360 Revenues over (under) expenditures 21,356,594 30,118,677 13,197,570 8,007,806 17,406,450 17,750,880 Other sources & uses:

Operating transfers in $ 12,073,139 11,585,264 12,194,470 12,387,396 12,422,520 12,845,430 Operating transfers out (26,313,909) (26,336,232) (28,949,870) (43,229,127) (28,333,200) (32,557,320) Total other sources & uses (14,240,770) (14,750,968) (16,755,400) (30,841,731) (15,910,680) (19,711,890) Revenues & other sources over (under)
expenditures and other uses 7,115,824 15,367,709 (3,557,830) (22,833,925) 1,495,770 (1,961,010) Est. Fund balance, beginning of year 47,692,360 55,955,422 64,613,687 71,323,131 61,055,857 53,033,420 Estimated Fund balance, end of year $ 54,808,184 $ 71,323,131 $ 61,055,857 $ 48,489,206 $ 62,551,627 $ 51,072,410

FUND BALANCE
Reserved
Inventories $ 375,878 $ 407,053 $ 375,878 $ 407,053 $ 375,878 $ 407,053 Total reserved 375,878 407,053 375,878 407,053 375,878 407,053 Designated
Economic Uncertainty $ 9,469,586 $ - $ - $ - $ - $ - CalPERS UAL Forecasted Increases - - - - 2,357,937 - PERS Rate Stability 10,886,393 10,694,317 10,886,393 10,694,317 10,886,393 10,694,317 15% Contingency 16,505,000 - - - - -
25% Contingency - 22,941,910 33,087,836 33,087,836 33,546,165 35,888,470 Animal Shelter JPA - - - 800,000 582,570 Operating Contingencies - - - 3,000,000 3,000,000 Future Projects and Commitments - - - 500,000 500,000 Unappropriated 17,571,327 37,279,851 16,705,750 - 15,385,254 Fund Balance $ 54,808,184 $ 71,323,131 $ 61,055,857 $ 48,489,206 $ 62,551,627 $ 51,072,410 Total available for contingencies as of
July 1 $ 16,505,000 $ 22,941,910 $ 33,087,836 $ 33,087,836 $ 33,546,165 $ 35,888,470 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
17 Other Funds
Unreserved Fund Balances
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out Other General Funds:
102 City Technology $ 71,047 $ - $ 7,315,290 $ (7,349,550) $ - $ 36,787 103 Facility Maintenance 127,004 - 9,234,450 (9,354,990) - 6,464 104 Office of Emergency Svcs 1,406,126 - - (69,530) - 1,336,596 105 KFON 1,718,915 250,000 - (250,000) - 1,718,915 106 Self-Insurance 2,557,474 10,007,050 - (10,106,100) - 2,458,424 107 Retiree Medical Benefits 2,068,992 260,000 2,600,000 (2,863,380) - 2,065,612 108 Supplemental Retirement 2,138 - 840,620 (35,000) - 807,758 110 GF Operating Projects 317,407 - 1,884,680 (2,089,620) - 112,467 115 Lease-Fire 227,651 5,007,540 - - - 5,235,191 125 Storm Water Compliance 596,258 304,500 - (309,310) - 591,448 Total Other General Funds $ 9,093,012 $ 15,829,090 $ 21,875,040 $ (32,427,480) $ - $ 14,369,662

Special Revenue Funds:
201 Muni Svcs Fiscal Impact $ 22,664,375 $ 1,250,000 $ - $ - $ (1,290,590) $ 22,623,785 221 Federal Seizure Treasury 87,796 - - - - 87,796 222 Crime Prev Asset Seizure 32,727 10,000 - (33,300) - 9,427 223 Federal Asset Seizure 10,343,357 1,550,000 - (2,435,990) - 9,457,367 224 State Asset Seizure 588,169 78,000 - (64,940) - 601,229 225 PD Traffic Safety 2,496,395 400,000 - (257,000) - 2,639,395 226 Opioid Settlement 303,908 - - - - 303,908 241 Air Quality Mgmt Dist 358,692 304,000 - (38,360) (12,090) 612,242 243 Traffic Safety 54,392 45,000 - (45,020) - 54,372 244 Prop 1B 135,736 - - - - 135,736
246 Measure I 2010-2040 Local 687,101 5,618,200 - (4,404,420) (450,220) 1,450,661 281 Gas Tax (State) 2,092,025 6,042,980 - (6,879,670) (385,440) 869,895 282 Solid Waste Mitigation 1,334,563 3,000,000 - (2,802,020) (320,230) 1,212,313 283 Road Maintenance & Rehab 25,905 5,472,950 - (5,260,690) - 238,165 301 Grants - 35,449,530 - (35,449,530) - -
321 Fed Law Enf Block Grant 205,922 - - (2,240) - 203,682 322 State COPS AB 3229 858,531 300,000 - (462,770) - 695,761 362 CDBG 1,128,211 2,125,000 - (2,443,170) (91,800) 718,241 363 HOME 1,017,630 810,000 - (826,340) - 1,001,290 365 Down Pymt Assistance Prgm 11,406 - - - - 11,406 385 After School Program - 4,407,400 - (3,859,940) (372,300) 175,160 386 ASES ELO-P Grant - 14,880,870 - (13,062,850) (372,300) 1,445,720 387 ASES ELO-P TK Grant - 432,680 - - - 432,680 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
18 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out 395 LMD #1 City Wide 1,167,939 914,510 - (1,827,810) (244,440) 10,199 396 LMD #2 Vlg of Heritage - 2,584,930 1,591,590 (3,676,730) (499,720) 70 397 LMD #3-1 Empire Center 236,289 62,170 - (72,860) (12,830) 212,769 398 LMD #3 Hunter’s Ridge 1,886,409 797,960 107,140 (1,209,810) (161,950) 1,419,749 399 LLMD #3 Hunter’s Ridge 41,678 35,140 - (34,620) (7,000) 35,198 401 CFD #1 Southridge Village 2,549,390 5,803,020 - (5,317,490) (2,587,170) 447,750 403 CFD #6-3A Bellgrove II 432,788 229,460 - (176,490) (55,650) 430,108 404 CFD #6-2 N Morningside 338,471 91,180 - (101,310) (15,280) 313,061 405 CFD #6-1 Stratham 544,832 184,300 - (146,060) (124,270) 458,802 406 CFD #6 The Landings 2,796,639 413,330 105,430 (719,760) (88,650) 2,506,989 407 CFD #7 Country Club Est 249,567 112,150 13,100 (173,170) (33,310) 168,337 408 CFD #8 Presley 550,247 72,590 106,600 (406,560) (57,150) 265,727 409 CFD #9M Morningside 91,147 208,980 - (176,630) (123,490) 7 410 CFD #10M Jurupa Ind 264,768 37,610 - (67,690) (9,390) 225,298 412 CFD #12 Sierra Lakes 1,038,272 912,800 218,480 (1,284,630) (199,480) 685,442 413 CFD #13M Summit Heights 332,130 625,300 105,980 (937,720) (125,690) - 414 CFD #14M Sycamore Hills 78,035 486,150 - (329,860) (234,320) 5 415 CFD #15M Silver Ridge 230,932 293,510 - (166,810) (220,880) 136,752 416 CFD #16M Ventana Pointe 80,392 43,030 - (39,650) (36,730) 47,042 418 CFD #18M Badiola Homes 42,269 6,810 - (2,950) (7,080) 39,049 420 CFD #20M 73,750 33,600 - (32,240) (23,400) 51,710 421 CFD #21M 227,156 39,660 - (25,770) (25,630) 215,416 423 CFD #23M 27,822 7,460 - (2,950) (13,410) 18,922 424 CFD #24M 176,502 44,570 - (20,650) (31,180) 169,242 425 CFD #25M 282,237 81,480 - (56,370) (58,080) 249,267 427 CFD #27M 428 100,600 - (70,330) (30,690) 8 428 CFD #28M 497,243 144,540 - (94,180) (112,090) 435,513 429 CFD #29M 16,703 26,400 - (26,610) (13,400) 3,093 430 CFD #30M 732,339 234,170 - (131,140) (156,360) 679,009 431 CFD #31 Citrus Heights No 793,663 480,630 - (275,060) (187,300) 811,933 432 CFD #32M 96,636 17,800 - (3,490) (17,400) 93,546 433 CFD #33M Empire Lighting 160,877 41,220 - (43,340) (6,140) 152,617 434 CFD #34 Empire Det Basin 257,307 21,140 - (12,070) (4,580) 261,797 435 CFD #35M 853,596 533,930 - (762,490) (166,170) 458,866 436 CFD #36M 47,874 22,010 - (28,790) (18,190) 22,904 437 CFD #37 Montelago 256,879 87,000 - (198,210) (45,010) 100,659 438 CFD #38M 809,243 176,810 - (80,390) (114,980) 790,683 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
19 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out 439 CFD #39M 42,987 21,360 - (32,820) (15,310) 16,217 440 CFD #40M 70,944 10,530 - (980) (7,530) 72,964 441 CFD #41M 112,586 15,070 - (12,320) (7,480) 107,856 442 CFD #42M 229,500 43,710 - (102,500) (4,350) 166,360 444 CFD #44M 27,440 8,910 - (7,750) (5,570) 23,030 445 CFD #45M 341,989 99,960 - (86,230) (52,740) 302,979 446 CFD #46M 295,580 48,440 - (37,540) (21,000) 285,480 447 CFD #47M 11,077 11,460 - (15,790) (990) 5,757 448 CFD #48M 410,833 74,400 - (59,490) (26,050) 399,693 449 CFD #49M 29,492 12,750 - (13,830) (4,150) 24,262 450 CFD #50M 79,989 35,520 - (29,740) (27,850) 57,919 451 CFD #51M 116,364 65,810 - (82,880) (35,630) 63,664 453 CFD #53M 72,562 8,820 - (4,710) (4,850) 71,822 454 CFD #54M 63,290 24,960 - (36,760) (13,060) 38,430 455 CFD #55M 52,394 7,110 - (5,670) (2,930) 50,904 456 CFD #56M 111,825 26,040 - (440) (25,270) 112,155 457 CFD #57M 63,147 14,960 - (17,160) (5,750) 55,197 458 CFD #58M 16,158 4,410 - (550) (120) 19,898 459 CFD #59M 9,976 2,400 - (2,280) (40) 10,056 460 CFD #60M 76,044 12,560 - (10,210) (5,290) 73,104 461 CFD #61M 372,546 54,870 - (28,100) (28,100) 371,216 462 CFD #62M 45,612 5,580 - (2,170) (160) 48,862 463 CFD #63M 559,546 54,780 - (30,210) (1,590) 582,526 464 CFD #64M 75,087 4,920 - - - 80,007
465 CFD #65M 188,327 19,900 - (12,700) (10,270) 185,257 467 CFD #67M 184,716 42,180 - (23,280) (23,820) 179,796 468 CFD #68M 132,943 24,610 - (17,030) (12,090) 128,433 469 CFD #69M 617,826 164,440 - (89,660) (98,670) 593,936 470 CFD #70 Avellino 213,040 78,080 - (52,980) (37,730) 200,410 471 CFD #71 Sierra Crest 315,471 117,110 - (115,440) (44,370) 272,771 472 CFD #72M 30,822 10,740 - (8,950) (5,910) 26,702 473 CFD #73M 267,544 65,720 - (31,320) (36,140) 265,804 474 CFD #74M 516,572 84,850 - (40,640) (900) 559,882 475 CFD #75M 53,604 14,360 - (7,970) (8,260) 51,734 476 CFD #76M 70,353 33,540 - (45,750) (14,730) 43,413 477 CFD #77M 48,482 12,900 - (8,480) (6,270) 46,632 478 CFD #78M 258,977 69,880 - (33,230) (53,170) 242,457 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
20 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out 479 CFD #79M 176,034 21,500 - (340) (20) 197,174 480 CFD #80 Bella Strada 469,375 212,440 - (129,060) (120,090) 432,665 481 CFD #81M 96,543 109,200 - (98,750) (53,920) 53,073 482 CFD #82M 169,572 28,650 - - - 198,222
483 CFD #83M 180,562 61,970 - (37,380) (29,650) 175,502 484 CFD #84M 42,382 19,500 - (9,950) (9,490) 42,442 485 CFD #85 The Meadows 832,306 419,280 - (321,960) (124,380) 805,246 486 CFD #86 Etiwanda Ridge 166,072 63,750 - (58,040) (31,650) 140,132 487 CFD #87 El Paseo 216,764 73,560 - (27,890) (59,090) 203,344 488 CFD #88 Sierra Crest II 250,696 113,670 - (60,670) (39,260) 264,436 489 CFD #89 Belrose 230,985 61,100 - (28,740) (28,990) 234,355 490 CFD #90 Summit at Rosena 1,227,108 353,040 - (277,030) (114,190) 1,188,928 491 CFD #91M 30,208 6,080 - - - 36,288
492 CFD #92M 71,382 16,720 - (11,020) (5,140) 71,942 493 CFD #93M 41,241 11,250 - (11,090) (4,100) 37,301 494 CFD #94M 10,500 2,100 - - (1,620) 10,980 495 CFD #95 Summit at Rosena II 433,409 162,700 - (211,950) (27,760) 356,399 496 CFD #96M Tr. 19957 36,167 11,110 - (5,800) - 41,477 497 CFD #97M 22,747 5,200 - - (3,520) 24,427 498 CFD #98M 21,954 6,030 - - - 27,984
500 CFD #100M Tr 2023 225,179 83,190 - (29,070) (160) 279,139 501 CFD #101M 29,220 8,110 - - - 37,330
502 CFD #102M 18,645 5,010 - - (1,620) 22,035 503 CFD #103M Estrada 16,630 4,500 - - (1,350) 19,780 504 CFD #104M 33,001 13,780 - (5,820) - 40,961 505 CFD #105M Tr 20346 89,421 46,180 - (21,720) (26,260) 87,621 506 CFD #106 Mountainview 214,986 92,090 - (22,910) (36,000) 248,166 507 CFD #107 Highland 47,000 15,670 - (7,430) (28,910) 26,330 509 CFD#109 Narra Hills 418,447 45,610 - (199,900) (128,760) 135,397 510 CFD #510M 12,550 17,420 - - (4,870) 25,100 511 CFD #511 Monterado 8,940 72,470 - (10,210) (53,500) 17,700 512 CFD #512 The Gardens - 343,280 - (205,550) (137,730) - Total Special Revenue Funds $ 74,714,958 $ 102,098,360 $ 2,248,320 $ (99,960,780) $ (10,883,630) $ 68,217,228

Debt Service Funds:
580 General Debt Service $ 931 $ 1,125,300 $ 2,869,050 $ (3,994,350) $ - $ 931 Total Debt Service Funds $ 931 $ 1,125,300 $ 2,869,050 $ (3,994,350) $ - $ 931 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
21 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out

Capital Project Funds:
601 Capital Reinvestment $ 193,688 $ 5,133,000 $ 4,300,000 $ (4,433,290) $ - $ 5,193,398 602 Capital Improvement 325,939 - - - - 325,939 603 Future Capital Projects 8,753,070 - - - (151,420) 8,601,650 620 San Sevaine Flood Control 2,634,457 805,800 - (7,020) (8,320) 3,424,917 621 Upper Etiwanda Flood Cont 45,916 - - - - 45,916 622 Storm Drain 15,564,992 3,555,000 - (717,740) (98,460) 18,303,792 623 Sewer Expansion 96,175 2,500,000 - (2,074,990) (19,280) 501,905 630 Circulation Mitigation 3,852,360 4,651,000 - (12,980) (73,880) 8,416,500 631 Fire Assessment 162,893 260,000 - - (281,570) 141,323 632 General Government 737,493 430,000 - - - 1,167,493 633 Landscape Medians 213,868 650,000 - (50,000) (11,720) 802,148 634 Library Cap Improvement 1,276,719 200,000 - - (6,440) 1,470,279 635 Parks Development 4,713,771 2,100,000 - (324,970) (123,970) 6,364,831 636 Police Capital Facilities 3,548,000 400,000 - (198,500) (38,880) 3,710,620 637 Underground Utilities 292,716 - - - - 292,716 653 CFD #7 Club Estates 5,573 - - - - 5,573 654 CFD #11 Heritage West 905 - - - - 905
655 CFD #12 Sierra Lakes 8,153 - - - - 8,153 657 CFD #31 Citrus Heights No 2,897,531 - - - - 2,897,531 658 CFD #37 Montelago 7,491 - - - - 7,491
659 CFD #70 Avellino 1,197 - - - - 1,197
660 CFD #71 Sierra Crest 2,686 - - - - 2,686 661 CFD #80 Bella Strada 7,663 - - - - 7,663 663 CFD #74B Citrus/Summit 181,950 - - - - 181,950 664 CFD #86 Etiwanda Ridge 965,640 - - - - 965,640 665 CFD #85 The Meadows 5,829 - - - - 5,829 666 CFD #88 Sierra Crest II 95,353 - - - - 95,353 667 CFD #89 (Belrose) 88,644 - - - - 88,644 668 CFD #90 Summit @ Rosena Ph 1 9,933,248 - - - - 9,933,248 669 CFD #95 Summit at Rosena II 5,879,210 - - - - 5,879,210 670 CFD #87 El Paseo 789,590 - - - - 789,590 671 CFD #106 MountainView 75,834 - - - - 75,834 672 CFD #99 The Retreat 3,327,899 - - - - 3,327,899 673 CFD #100 Victoria 3,863,233 - - - - 3,863,233 Total Capital Project Funds $ 70,549,687 $ 20,684,800 $ 4,300,000 $ (7,819,490) $ (813,940) $ 86,901,057 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
22 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out

Enterprise Funds:
701 Sewer Maint & Operations $ 7,010,017 $ 31,165,000 $ - $ (26,756,430) $ (2,266,640) $ 9,151,947 702 Sewer Capital Projects 1,759,402 300,000 - (121,960) (155,350) 1,782,092 703 Sewer Replacement 1,147,460 1,000,000 146,210 (2,135,680) (107,170) 50,820 710 Water Utility 745,043 - - - - 745,043
Total Enterprise Funds $ 10,661,922 $ 32,465,000 $ 146,210 $ (29,014,070) $ (2,529,160) $ 11,729,902

Internal Service Funds:
751 Fleet Operations $ 14,054,301 $ 8,457,590 $ 2,500,000 $ (10,679,360) $ - $ 14,332,531 Total Internal Service Funds $ 14,054,301 $ 8,457,590 $ 2,500,000 $ (10,679,360) $ - $ 14,332,531

TOTAL ALL FUNDS $ 179,074,812 $ 180,660,140 $ 33,938,620 $ (183,895,530) $ (14,226,730) $ 195,551,312 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
23 Fontana Fire Protection District
Unreserved Fund Balances
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
210 Fontana Fire District $ 15,892,204 $ 72,971,928 $ - $ (65,512,709) $ (5,224,150) $ 18,127,273 211 FFD - CFD 2002-2 4,273,161 235,000 - (33,440) - 4,474,721 Total Special Revenue Funds $ 20,165,365 $ 73,206,928 $ - $ (65,546,149) $ (5,224,150) $ 22,601,994

Capital Projects Funds:
610 Fire Capital Projects $ 1,174,150 $ - $ 5,224,150 $ (224,160) $ - $ 6,174,140 Total Capital Project Fund $ 1,174,150 $ - $ 5,224,150 $ (224,160) $ - $ 6,174,140

TOTAL FIRE DISTRICT FUNDS $ 21,339,515 $ 73,206,928 $ 5,224,150 $ (65,770,309) $ (5,224,150) $ 28,776,134 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
24 Fontana Housing Authority
Unreserved Fund Balances
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Projected
Fund Balance
June 30, 2025Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
290 Housing Successor-Low/Mod $ 196,857 $ - $ - $ - $ - $ 196,857 291 Housing Authority AB 1486 3,320,200 - - - - 3,320,200 295 Permanent Local Hsg Alloc 889,004 213,750 - (91,540) - 1,011,214 297 Housing Authority - LMIHF 14,561,397 451,000 - (412,100) - 14,600,297 Total Special Revenue Funds $ 18,967,457 $ 664,750 $ - $ (503,640) $ - $ 19,128,567

Capital Projects Funds:
697 Fontana Housing Authority $ 1,019,315 $ 217,350 $ - $ (189,840) $ - $ 1,046,825 698 Affordable Housing Trust 4,616,254 810,000 - (33,550) - 5,392,704 Total Capital Project Funds $ 5,635,569 $ 1,027,350 $ - $ (223,390) $ - $ 6,439,529

TOTAL HOUSING AUTHORITY FUNDS $ 24,603,026 $ 1,692,100 $ - $ (727,030) $ - $ 25,568,096 City of Fontana, California • Supplemental Budget 2024/2025 Fund Balance
25 Fontana Community Foundation
Unreserved Fund Balances
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget Projected
Fund Balance
June 30, 2025 Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
299 Community Foundation $ 456,717 $ - $ - $ (6,620) $ - $ 450,097 Total Special Revenue Funds $ 456,717 $ - $ - $ (6,620) $ - $ 450,097 26 Revenues
● General Fund Revenue
Summary
● Fund Revenue Summary –
All Entities
City of Fontana, California • Supplemental Budget 2024/2025 Revenues
28 General Fund Revenues
Five-Year Summary
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
General Fund Revenue Summary
SALES TAX 57,663,778 58,638,140 57,928,710 (709,430) -1.21% PROPERTY TAX 40,078,510 41,290,060 43,563,830 2,273,770 5.51% DEVELOPMENT RELATED 10,381,260 10,381,130 11,947,650 1,566,520 15.09% FRANCHISE FEES 9,750,430 10,237,950 11,782,010 1,544,060 15.08% BUSINESS RELATED 11,626,710 10,066,170 10,848,030 781,860 7.77% FROM OTHER AGENCIES 6,114,820 5,916,550 6,809,690 893,140 15.10% RECREATION 4,481,317 4,176,200 4,176,200 - 0.00%
INTEREST AND RENTALS 3,784,080 3,636,180 3,713,070 76,890 2.11% REIMBURSABLES 2,089,332 2,129,440 2,653,570 524,130 24.61% OTHER REVENUES 2,712,320 2,411,030 2,562,480 151,450 6.28% MOTOR VEHICLE LIEU 200,000 200,000 250,000 50,000 25.00% TOTAL GENERAL FUND REVENUES 148,882,557 149,082,850 156,235,240 7,152,390 4�80% City of Fontana, California • Supplemental Budget 2024/2025 Revenues
29 Fund Revenue Summary
Current
FY 2023-24
Adopted
2024-25
Revised
2024-25
Change
Fund Amount Percent
City of Fontana 398,508,801 314,973,930 336,895,380 21,921,450 6�96% General Fund 148,882,557 149,082,850 156,235,240 7,152,390 4�80% 101 General Fund 148,882,557 149,082,850 156,235,240 7,152,390 4.80% Other General Fund 14,806,888 14,458,350 15,829,090 1,370,740 9�48% 103 Facility Maintenance 129,520 - - 0.00%
104 Office of Emergency Svcs 150,200 - - 0.00%
105 KFON 250,000 250,000 250,000 - 0.00%
106 Self-Insurance 8,612,562 8,657,310 10,007,050 1,349,740 15.59% 107 Retiree Medical Benefits 260,000 260,000 260,000 - 0.00% 115 Lease-Fire 5,121,106 5,007,540 5,007,540 - 0.00% 125 Storm Water Compliance 283,500 283,500 304,500 21,000 7.41% Special Revenue Funds 166,231,295 88,669,040 102,098,360 13,429,320 15�15% 201 Muni Svcs Fiscal Impact 1,250,000 1,250,000 1,250,000 - 0.00% 221 Federal Seizure Treasury 10,000 - - 0.00%
222 Crime Prev Asset Seizure 10,000 10,000 10,000 - 0.00% 223 Federal Asset Seizure 5,050,000 1,570,000 1,550,000 (20,000) (1.27%) 224 State Asset Seizure 78,000 78,000 78,000 - 0.00% 225 PD Traffic Safety 400,000 400,000 400,000 - 0.00% 241 Air Quality Mgmt Dist 280,000 280,000 304,000 24,000 8.57% 243 Traffic Safety 45,000 45,000 45,000 - 0.00%
245 Measure I 2010-2040 Reimb 24,510,764 - - 0.00% 246 Measure I 2010-2040 Local 5,524,500 5,524,500 5,618,200 93,700 1.70% 281 Gas Tax (State) 6,042,980 6,042,980 6,042,980 - 0.00% 282 Solid Waste Mitigation 3,000,000 3,000,000 3,000,000 - 0.00% 283 Road Maintenance & Rehab 5,235,830 10,521,380 5,472,950 (5,048,430) (47.98%) 301 Grants 40,296,215 75,000 35,449,530 35,374,530 47166.04% 302 ARPA 2021 (7,200) - - 0.00%
303 TDA/Article 3 775,788 - - 0.00%
304 ARPA - County 3,125,000 - - 0.00%
321 Fed Law Enf Block Grant 236,841 - - 0.00%
322 State COPS AB 3229 615,700 300,000 300,000 - 0.00% 362 CDBG 7,396,987 2,175,000 2,125,000 (50,000) (2.30%) 363 HOME 6,391,840 820,000 810,000 (10,000) (1.22%) 385 After School Program 5,488,690 4,407,400 4,407,400 - 0.00% 386 ASES ELO-P Grant 29,731,200 29,731,200 14,880,870 (14,850,330) (49.95%) 387 ASES ELO-P TK Grant - 432,680 432,680 - 0.00%
395 LMD #1 City Wide 1,005,890 1,106,410 914,510 (191,900) (17.34%) 396 LMD #2 Vlg of Heritage 2,666,800 2,720,090 2,584,930 (135,160) (4.97%) 397 LMD #3-1 Empire Center 68,390 75,220 62,170 (13,050) (17.35%) 398 LMD #3 Hunter’s Ridge 877,710 965,430 797,960 (167,470) (17.35%) City of Fontana, California • Supplemental Budget 2024/2025 Revenues
30 Fund Revenue Summary - continued
Current
FY 2023-24
Adopted
2024-25
Revised
2024-25
Change
Fund Amount Percent
399 LLMD #3 Hunter’s Ridge 38,650 42,510 35,140 (7,370) (17.34%) 401 CFD #1 Southridge Village 5,505,000 5,505,000 5,803,020 298,020 5.41% 403 CFD #6-3A Bellgrove II 252,360 277,550 229,460 (48,090) (17.33%) 404 CFD #6-2 N Morningside 100,300 110,330 91,180 (19,150) (17.36%) 405 CFD #6-1 Stratham 202,710 222,960 184,300 (38,660) (17.34%) 406 CFD #6 The Landings 363,100 399,390 413,330 13,940 3.49% 407 CFD #7 Country Club Est 123,350 135,670 112,150 (23,520) (17.34%) 408 CFD #8 Presley 79,800 87,730 72,590 (15,140) (17.26%) 409 CFD #9M Morningside 179,660 197,610 208,980 11,370 5.75% 410 CFD #10M Jurupa Ind 41,370 45,510 37,610 (7,900) (17.36%) 412 CFD #12 Sierra Lakes 1,003,980 1,104,280 912,800 (191,480) (17.34%) 413 CFD #13M Summit Heights 516,770 568,440 625,300 56,860 10.00% 414 CFD #14M Sycamore Hills 467,380 514,010 486,150 (27,860) (5.42%) 415 CFD #15M Silver Ridge 322,850 355,110 293,510 (61,600) (17.35%) 416 CFD #16M Ventana Pointe 47,320 52,040 43,030 (9,010) (17.31%) 418 CFD #18M Badiola Homes 7,490 8,240 6,810 (1,430) (17.35%) 420 CFD #20M 35,200 38,720 33,600 (5,120) (13.22%) 421 CFD #21M 43,640 48,000 39,660 (8,340) (17.38%) 423 CFD #23M 8,210 9,020 7,460 (1,560) (17.29%)
424 CFD #24M 49,040 53,940 44,570 (9,370) (17.37%) 425 CFD #25M 89,620 98,570 81,480 (17,090) (17.34%) 427 CFD #27M 64,310 70,740 100,600 29,860 42.21%
428 CFD #28M 158,990 174,880 144,540 (30,340) (17.35%) 429 CFD #29M 29,040 31,950 26,400 (5,550) (17.37%) 430 CFD #30M 257,550 283,270 234,170 (49,100) (17.33%) 431 CFD #31 Citrus Heights No 528,650 581,480 480,630 (100,850) (17.34%) 432 CFD #32M 19,580 21,540 17,800 (3,740) (17.36%) 433 CFD #33M Empire Lighting 45,340 49,880 41,220 (8,660) (17.36%) 434 CFD #34 Empire Det Basin 23,250 25,580 21,140 (4,440) (17.36%) 435 CFD #35M 575,690 633,110 533,930 (99,180) (15.67%) 436 CFD #36M 24,220 26,640 22,010 (4,630) (17.38%) 437 CFD #37 Montelago 95,690 105,230 87,000 (18,230) (17.32%) 438 CFD #38M 194,420 213,780 176,810 (36,970) (17.29%) 439 CFD #39M 24,480 26,930 21,360 (5,570) (20.68%) 440 CFD #40M 11,590 12,750 10,530 (2,220) (17.41%) 441 CFD #41M 16,580 18,240 15,070 (3,170) (17.38%) 442 CFD #42M 48,070 52,860 43,710 (9,150) (17.31%) 444 CFD #44M 9,810 10,790 8,910 (1,880) (17.42%)
445 CFD #45M 109,960 120,960 99,960 (21,000) (17.36%) 446 CFD #46M 53,290 58,620 48,440 (10,180) (17.37%) City of Fontana, California • Supplemental Budget 2024/2025 Revenues
31 Fund Revenue Summary - continued
Current
FY 2023-24
Adopted
2024-25
Revised
2024-25
Change
Fund Amount Percent
447 CFD #47M 12,610 13,870 11,460 (2,410) (17.38%) 448 CFD #48M 82,690 90,900 74,400 (16,500) (18.15%) 449 CFD #49M 14,030 15,430 12,750 (2,680) (17.37%) 450 CFD #50M 39,080 42,980 35,520 (7,460) (17.36%) 451 CFD #51M 72,390 79,630 65,810 (13,820) (17.36%) 453 CFD #53M 9,700 10,670 8,820 (1,850) (17.34%)
454 CFD #54M 27,460 30,210 24,960 (5,250) (17.38%) 455 CFD #55M 7,830 8,610 7,110 (1,500) (17.42%)
456 CFD #56M 28,650 31,510 26,040 (5,470) (17.36%) 457 CFD #57M 16,460 18,110 14,960 (3,150) (17.39%) 458 CFD #58M 4,860 5,340 4,410 (930) (17.42%)
459 CFD #59M 2,640 2,910 2,400 (510) (17.53%)
460 CFD #60M 13,820 15,200 12,560 (2,640) (17.37%) 461 CFD #61M 60,300 66,270 54,870 (11,400) (17.20%) 462 CFD #62M 6,140 6,750 5,580 (1,170) (17.33%)
463 CFD #63M 60,240 66,250 54,780 (11,470) (17.31%) 464 CFD #64M 5,420 5,960 4,920 (1,040) (17.45%)
465 CFD #65M 21,880 24,060 19,900 (4,160) (17.29%) 467 CFD #67M 46,400 51,040 42,180 (8,860) (17.36%) 468 CFD #68M 27,070 29,760 24,610 (5,150) (17.31%) 469 CFD #69M 180,880 198,960 164,440 (34,520) (17.35%) 470 CFD #70 Avellino 85,870 94,440 78,080 (16,360) (17.32%) 471 CFD #71 Sierra Crest 128,820 141,700 117,110 (24,590) (17.35%) 472 CFD #72M 11,810 12,990 10,740 (2,250) (17.32%) 473 CFD #73M 72,280 79,480 65,720 (13,760) (17.31%) 474 CFD #74M 93,310 102,630 84,850 (17,780) (17.32%) 475 CFD #75M 15,800 17,370 14,360 (3,010) (17.33%) 476 CFD #76M 36,880 40,560 33,540 (7,020) (17.31%) 477 CFD #77M 14,190 15,610 12,900 (2,710) (17.36%) 478 CFD #78M 76,860 84,530 69,880 (14,650) (17.33%) 479 CFD #79M 23,650 26,020 21,500 (4,520) (17.37%) 480 CFD #80 Bella Strada 233,690 257,060 212,440 (44,620) (17.36%) 481 CFD #81M 120,100 132,090 109,200 (22,890) (17.33%) 482 CFD #82M 29,800 32,770 28,650 (4,120) (12.57%) 483 CFD #83M 68,170 74,980 61,970 (13,010) (17.35%) 484 CFD #84M 21,450 23,600 19,500 (4,100) (17.37%) 485 CFD #85 The Meadows 461,110 507,120 419,280 (87,840) (17.32%) 486 CFD #86 Etiwanda Ridge 70,130 77,140 63,750 (13,390) (17.36%) 487 CFD #87 El Paseo 80,910 89,000 73,560 (15,440) (17.35%) 488 CFD #88 Sierra Crest II 125,040 137,540 113,670 (23,870) (17.35%) City of Fontana, California • Supplemental Budget 2024/2025 Revenues
32 Fund Revenue Summary - continued
Current
FY 2023-24
Adopted
2024-25
Revised
2024-25
Change
Fund Amount Percent
489 CFD #89 Belrose 67,190 73,890 61,100 (12,790) (17.31%) 490 CFD #90 Summit at Rosena 388,250 426,970 353,040 (73,930) (17.32%) 491 CFD #91M 6,690 7,360 6,080 (1,280) (17.39%)
492 CFD #92M 18,400 20,240 16,720 (3,520) (17.39%) 493 CFD #93M 12,380 13,620 11,250 (2,370) (17.40%) 494 CFD #94M 3,850 4,240 2,100 (2,140) (50.47%)
495 CFD #95 Summit at Rosena II 178,920 196,770 162,700 (34,070) (17.31%) 496 CFD #96M Tr. 19957 12,230 13,450 11,110 (2,340) (17.40%) 497 CFD #97M 5,720 6,300 5,200 (1,100) (17.46%)
498 CFD #98M 6,640 7,300 6,030 (1,270) (17.40%)
500 CFD #100M Tr 2023 91,490 100,620 83,190 (17,430) (17.32%) 501 CFD #101M 8,900 9,770 8,110 (1,660) (16.99%)
502 CFD #102M 5,520 6,070 5,010 (1,060) (17.46%)
503 CFD #103M Estrada 4,940 5,430 4,500 (930) (17.13%) 504 CFD #104M 15,160 16,680 13,780 (2,900) (17.39%) 505 CFD #105M Tr 20346 50,800 55,880 46,180 (9,700) (17.36%) 506 CFD #106 Mountainview 101,300 111,420 92,090 (19,330) (17.35%) 507 CFD #107 Highland 43,910 48,300 15,670 (32,630) (67.56%) 509 CFD#109 Narra Hills 392,880 432,170 45,610 (386,560) (89.45%) 510 CFD #510M 17,420 19,170 17,420 (1,750) (9.13%) 511 CFD #511 Monterado 72,470 79,720 72,470 (7,250) (9.09%) 512 CFD #512 The Gardens 340,580 328,470 343,280 14,810 4.51% Debt Service Funds 1,123,100 1,381,300 1,125,300 (256,000) (18�53%) 580 General Debt Service 1,123,100 1,381,300 1,125,300 (256,000) (18.53%) Capital Projects Funds 29,078,107 20,709,800 20,684,800 (25,000) (0�12%) 601 Capital Reinvestment 5,133,000 5,133,000 5,133,000 - 0.00% 602 Capital Improvement 3,508,656 - - 0.00%
620 San Sevaine Flood Control 804,200 805,800 805,800 - 0.00% 622 Storm Drain 3,555,000 3,555,000 3,555,000 - 0.00% 623 Sewer Expansion 2,525,000 2,525,000 2,500,000 (25,000) (0.99%) 630 Circulation Mitigation 4,796,000 4,651,000 4,651,000 - 0.00% 631 Fire Assessment 260,000 260,000 260,000 - 0.00% 632 General Government 430,000 430,000 430,000 - 0.00% 633 Landscape Medians 540,000 650,000 650,000 - 0.00% 634 Library Cap Improvement 200,000 200,000 200,000 - 0.00% 635 Parks Development 1,850,000 2,100,000 2,100,000 - 0.00% 636 Police Capital Facilities 400,000 400,000 400,000 - 0.00% 673 CFD #100 Victoria 5,076,251 - - 0.00%
City of Fontana, California • Supplemental Budget 2024/2025 Revenues
33 Fund Revenue Summary - continued
Current
FY 2023-24
Adopted
2024-25
Revised
2024-25
Change
Fund Amount Percent
Enterprise Funds 30,205,000 32,465,000 32,465,000 - 0�00% 701 Sewer Maint & Operations 28,880,000 31,165,000 31,165,000 - 0.00% 702 Sewer Capital Projects 275,000 300,000 300,000 - 0.00% 703 Sewer Replacement 1,000,000 1,000,000 1,000,000 - 0.00% 720 Stage Red 50,000 - - 0.00%
Internal Service Funds 8,181,854 8,207,590 8,457,590 250,000 3�05% 751 Fleet Operations 8,181,854 8,207,590 8,457,590 250,000 3.05% Fontana Fire District 63,144,420 65,459,780 73,206,928 7,747,148 11�83% Special Revenue Funds 63,144,420 65,459,780 73,206,928 7,747,148 11�83% 210 Fontana Fire District 62,909,420 65,224,780 72,971,928 7,747,148 11.88% 211 FFD - CFD 2002-2 235,000 235,000 235,000 - 0.00% Capital Projects Funds - - - - 0�00%
Housing Authority 7,138,077 3,070,050 1,692,100 (1,377,950) (44�88%) Special Revenue Funds 5,056,857 1,951,000 664,750 (1,286,250) (65�93%) 291 Housing Authority AB 1486 (80,000) - - 0.00%
295 Permanent Local Hsg Alloc 4,685,857 1,500,000 213,750 (1,286,250) (85.75%) 297 Housing Authority - LMIHF 451,000 451,000 451,000 - 0.00% Capital Projects Funds 2,081,220 1,119,050 1,027,350 (91,700) (8�19%) 697 Fontana Housing Authority 214,050 214,050 217,350 3,300 1.54% 698 Affordable Housing Trust 1,867,170 905,000 810,000 (95,000) (10.50%) Community Foundation 10,000 - - - 0�00%
Special Revenue Funds 10,000 - - - 0�00%
299 Community Foundation 10,000 - - 0.00%
Total All Entities 468,801,298 383,503,760 411,794,408 28,290,648 7�38% 34 Expenditures
● Fund Expenditure Summary –
All Entities
City of Fontana, California • Supplemental Budget 2024/2025 Expenditures
36 Expenditure Summary
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
City of Fontana 592,449,174 277,967,870 322,379,890 44,412,020 15�98% General Fund 140,874,750 131,676,400 138,484,360 6,807,960 5�17% City Administration 7,309,657 4,745,090 4,383,330 (361,760) (7�62%) City Attorney 3,400,000 926,060 125,000 (801,060) (86.50%) City Manager 1,401,628 1,384,810 1,695,460 310,650 22.43% Economic Development 1,217,054 1,119,090 1,195,940 76,850 6.87% Elected Officials 482,863 493,510 503,560 10,050 2.04%
Mktg and Communications 808,112 821,620 863,370 41,750 5.08% Human Resources 1,677,137 1,405,380 1,936,630 531,250 37�80% HR Admin 1,677,137 1,405,380 1,936,630 531,250 37.80%
Administrative Services Admin 749,047 623,230 766,690 143,460 23�02% Administrative Svcs Admin 749,047 623,230 766,690 143,460 23.02% City Clerk 765,927 883,420 1,107,410 223,990 25�35%
Boards and Commissions 15,824 13,730 14,810 1,080 7.87% Records and Elections 750,103 869,690 1,092,600 222,910 25.63% Community Services 15,489,099 15,517,660 15,201,090 (316,570) (2�04%) Arts/Marketing/Youth Svcs 2,306,495 2,349,190 1,837,110 (512,080) (21.80%) Community Svcs Admin 2,211,534 2,147,880 2,063,250 (84,630) (3.94%) Events & Athletic Services 5,082,600 5,000,020 5,358,220 358,200 7.16% Facility & Senior Svcs 5,888,470 6,020,570 5,942,510 (78,060) (1.30%) Innovation and Technology 5,091,102 4,848,200 5,071,690 223,490 4�61% Applications 2,277,116 2,268,360 2,325,190 56,830 2.51% IT Administration 649,677 462,180 535,890 73,710 15.95% Infrastructure 2,164,309 2,117,660 2,210,610 92,950 4.39% Finance 5,594,777 4,587,160 5,099,210 512,050 11�16%
Accounting 1,979,102 1,963,310 1,996,560 33,250 1.69%
Budget & Payroll 579,329 687,170 719,770 32,600 4.74%
Finance - - 20,000 20,000 0.00%
Finance Administration 833,766 824,450 959,000 134,550 16.32% Purchasing 585,165 584,050 599,980 15,930 2.73%
Revenue Operations Division 1,617,415 528,180 803,900 275,720 52.20% Development Services Admin 2,603,111 1,578,290 2,916,500 1,338,210 84�79% DS Administration/Finance 902,507 587,570 1,332,120 744,550 126.72% Development Svcs Admin 1,700,604 990,720 1,584,380 593,660 59.92% Building and Safety 4,079,699 3,400,150 3,955,420 555,270 16�33% Building and Safety Admin 683,617 667,360 768,020 100,660 15.08% Code Compliance 930,750 220,000 698,860 478,860 217.66% Inspection Services 1,194,024 1,222,510 1,232,120 9,610 0.79% Permit Processing 645,539 717,550 708,920 (8,630) (1.20%) Plan Check Services 625,769 572,730 547,500 (25,230) (4.41%) City of Fontana, California • Supplemental Budget 2024/2025 Expenditures
37 Expenditure Summary – continued
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
Planning 3,339,175 3,372,090 3,536,700 164,610 4�88%
Planning 2,879,351 2,915,470 3,032,380 116,910 4.01%
Planning Administration 459,824 456,620 504,320 47,700 10.45% Public Works & Engineering 16,280,597 12,388,550 14,032,800 1,644,250 13�27% Land Development 2,688,780 2,283,350 2,491,990 208,640 9.14% PW Admin 399,267 406,040 720,220 314,180 77.38%
Parks & Landscape 9,934,988 7,285,150 8,245,550 960,400 13.18% Traffic Engineering 1,510,116 730,070 805,220 75,150 10.29% Utilities & Streets 1,747,446 1,683,940 1,769,820 85,880 5.10% Police 77,895,422 78,327,180 80,476,890 2,149,710 2�74% Civilian Administration 7,318,259 7,208,560 7,763,850 555,290 7.70% Field Services 38,315,959 41,164,280 43,979,010 2,814,730 6.84% PD Administration 8,952,565 8,351,460 7,725,570 (625,890) (7.49%) Police Chief Admin 727,969 710,560 891,160 180,600 25.42% Special Operations 22,580,670 20,892,320 20,117,300 (775,020) (3.71%) Other General Fund 46,662,314 27,982,240 32,427,480 4,445,240 15�89% 102 City Technology 9,899,373 5,863,850 7,349,550 1,485,700 25.34% 103 Facility Maintenance 8,710,820 8,208,080 9,354,990 1,146,910 13.97% 104 Office of Emergency Svcs 226,060 76,260 69,530 (6,730) (8.83%) 105 KFON 234,982 26,450 250,000 223,550 845.18%
106 Self-Insurance 16,774,590 8,741,010 10,106,100 1,365,090 15.62% 107 Retiree Medical Benefits 2,833,340 2,832,510 2,863,380 30,870 1.09% 108 Supplemental Retirement 4,720,103 35,000 35,000 - 0.00% 110 GF Operating Projects 3,011,124 1,975,210 2,089,620 114,410 5.79% 125 Storm Water Compliance 251,922 223,870 309,310 85,440 38.17% Special Revenue Funds 223,808,368 71,023,040 99,960,780 28,937,740 40�74% 221 Federal Seizure Treasury 75,000 - - - 0.00%
222 Crime Prev Asset Seizure 33,300 33,300 33,300 - 0.00% 223 Federal Asset Seizure 5,964,296 2,363,790 2,435,990 72,200 3.05% 224 State Asset Seizure 66,940 62,190 64,940 2,750 4.42% 225 PD Traffic Safety 513,648 257,000 257,000 - 0.00%
241 Air Quality Mgmt Dist 1,309,804 18,360 38,360 20,000 108.93% 243 Traffic Safety 44,190 44,190 45,020 830 1.88%
245 Measure I 2010-2040 Reimb 17,736,481 - - - 0.00%
246 Measure I 2010-2040 Local 25,425,906 1,655,920 4,404,420 2,748,500 165.98% 281 Gas Tax (State) 6,502,916 6,119,480 6,879,670 760,190 12.42% 282 Solid Waste Mitigation 6,154,519 2,547,380 2,802,020 254,640 10.00% 283 Road Maintenance & Rehab 11,088,106 5,465,920 5,260,690 (205,230) (3.75%) 301 Grants 40,801,030 75,000 35,449,530 35,374,530 47166.04% 302 ARPA 2021 37,150,219 - - - 0.00%
City of Fontana, California • Supplemental Budget 2024/2025 Expenditures
38 Expenditure Summary – continued
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
303 TDA/Article 3 753,979 - - - 0.00%
304 ARPA - County 2,993,501 - - - 0.00%
321 Fed Law Enf Block Grant 30,328 29,680 2,240 (27,440) (92.45%) 322 State COPS AB 3229 562,566 460,840 462,770 1,930 0.42% 362 CDBG 6,285,960 2,593,460 2,443,170 (150,290) (5.79%) 363 HOME 6,194,088 942,140 826,340 (115,800) (12.29%)
385 After School Program 5,116,390 3,842,090 3,859,940 17,850 0.46% 386 ASES ELO-P Grant 27,218,250 27,223,400 13,062,850 (14,160,550) (52.02%) 387 ASES ELO-P TK Grant - 432,680 - (432,680) (100.00%) 395 LMD #1 City Wide 1,169,725 1,004,380 1,827,810 823,430 81.98% 396 LMD #2 Vlg of Heritage 4,878,099 3,085,960 3,676,730 590,770 19.14% 397 LMD #3-1 Empire Center 71,760 63,460 72,860 9,400 14.81% 398 LMD #3 Hunter’s Ridge 1,255,179 947,550 1,209,810 262,260 27.68% 399 LLMD #3 Hunter’s Ridge 33,280 34,620 34,620 - 0.00% 401 CFD #1 Southridge Village 6,092,815 4,445,850 5,317,490 871,640 19.61% 403 CFD #6-3A Bellgrove II 170,570 174,200 176,490 2,290 1.31% 404 CFD #6-2 N Morningside 76,750 72,110 101,310 29,200 40.49% 405 CFD #6-1 Stratham 120,783 120,100 146,060 25,960 21.62% 406 CFD #6 The Landings 573,811 499,360 719,760 220,400 44.14% 407 CFD #7 Country Club Est 169,956 155,920 173,170 17,250 11.06% 408 CFD #8 Presley 384,102 240,150 406,560 166,410 69.29% 409 CFD #9M Morningside 130,085 132,660 176,630 43,970 33.14% 410 CFD #10M Jurupa Ind 37,710 41,930 67,690 25,760 61.44% 412 CFD #12 Sierra Lakes 1,355,443 1,091,780 1,284,630 192,850 17.66% 413 CFD #13M Summit Heights 864,913 740,310 937,720 197,410 26.67% 414 CFD #14M Sycamore Hills 298,951 286,860 329,860 43,000 14.99% 415 CFD #15M Silver Ridge 136,210 140,000 166,810 26,810 19.15% 416 CFD #16M Ventana Pointe 38,320 38,430 39,650 1,220 3.17% 418 CFD #18M Badiola Homes 2,840 2,950 2,950 - 0.00%
420 CFD #20M 30,840 32,240 32,240 - 0.00%
421 CFD #21M 17,785 20,110 25,770 5,660 28.15%
423 CFD #23M 3,520 2,130 2,950 820 38.50%
424 CFD #24M 19,670 17,270 20,650 3,380 19.57%
425 CFD #25M 44,235 42,540 56,370 13,830 32.51%
427 CFD #27M 46,560 48,120 70,330 22,210 46.16%
428 CFD #28M 58,785 54,470 94,180 39,710 72.90%
429 CFD #29M 18,934 18,520 26,610 8,090 43.68%
430 CFD #30M 115,666 118,170 131,140 12,970 10.98%
431 CFD #31 Citrus Heights No 232,759 213,170 275,060 61,890 29.03% 432 CFD #32M 3,408 3,490 3,490 - 0.00%
City of Fontana, California • Supplemental Budget 2024/2025 Expenditures
39 Expenditure Summary – continued
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
433 CFD #33M Empire Lighting 41,910 40,220 43,340 3,120 7.76% 434 CFD #34 Empire Det Basin 11,849 10,950 12,070 1,120 10.23% 435 CFD #35M 693,986 610,760 762,490 151,730 24.84%
436 CFD #36M 8,810 9,530 28,790 19,260 202.10%
437 CFD #37 Montelago 68,530 90,860 198,210 107,350 118.15% 438 CFD #38M 75,694 73,910 80,390 6,480 8.77%
439 CFD #39M 12,240 17,380 32,820 15,440 88.84%
440 CFD #40M 940 980 980 - 0.00%
441 CFD #41M 12,290 11,450 12,320 870 7.60%
442 CFD #42M 66,210 80,180 102,500 22,320 27.84%
444 CFD #44M 6,000 5,880 7,750 1,870 31.80%
445 CFD #45M 65,800 66,960 86,230 19,270 28.78%
446 CFD #46M 29,180 29,820 37,540 7,720 25.89%
447 CFD #47M 9,394 8,650 15,790 7,140 82.54%
448 CFD #48M 46,776 47,290 59,490 12,200 25.80%
449 CFD #49M 11,710 11,110 13,830 2,720 24.48%
450 CFD #50M 15,520 23,680 29,740 6,060 25.59%
451 CFD #51M 48,234 48,460 82,880 34,420 71.03%
453 CFD #53M 4,520 4,710 4,710 - 0.00%
454 CFD #54M 14,004 13,050 36,760 23,710 181.69%
455 CFD #55M 5,460 5,540 5,670 130 2.35%
456 CFD #56M 6,920 440 440 - 0.00%
457 CFD #57M 10,440 10,750 17,160 6,410 59.63%
458 CFD #58M 530 550 550 - 0.00%
459 CFD #59M 530 1,340 2,280 940 70.15%
460 CFD #60M 10,040 9,650 10,210 560 5.80%
461 CFD #61M 21,460 21,460 28,100 6,640 30.94%
462 CFD #62M 2,170 2,170 2,170 - 0.00%
463 CFD #63M 21,930 18,420 30,210 11,790 64.01%
465 CFD #65M 7,730 9,440 12,700 3,260 34.53%
467 CFD #67M 19,550 16,350 23,280 6,930 42.39%
468 CFD #68M 14,560 14,730 17,030 2,300 15.61%
469 CFD #69M 74,070 68,490 89,660 21,170 30.91%
470 CFD #70 Avellino 49,230 44,340 52,980 8,640 19.49%
471 CFD #71 Sierra Crest 122,520 103,270 115,440 12,170 11.78% 472 CFD #72M 5,780 5,480 8,950 3,470 63.32%
473 CFD #73M 30,620 28,720 31,320 2,600 9.05%
474 CFD #74M 34,290 34,740 40,640 5,900 16.98%
475 CFD #75M 7,460 7,170 7,970 800 11.16%
476 CFD #76M 32,610 30,940 45,750 14,810 47.87%
City of Fontana, California • Supplemental Budget 2024/2025 Expenditures
40 Expenditure Summary – continued
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
477 CFD #77M 6,720 6,470 8,480 2,010 31.07%
478 CFD #78M 16,820 17,160 33,230 16,070 93.65%
479 CFD #79M 320 340 340 - 0.00%
480 CFD #80 Bella Strada 99,660 101,580 129,060 27,480 27.05% 481 CFD #81M 82,520 47,480 98,750 51,270 107.98%
483 CFD #83M 30,170 25,850 37,380 11,530 44.60%
484 CFD #84M 8,130 8,330 9,950 1,620 19.45%
485 CFD #85 The Meadows 294,340 272,270 321,960 49,690 18.25% 486 CFD #86 Etiwanda Ridge 47,310 47,350 58,040 10,690 22.58% 487 CFD #87 El Paseo 14,740 14,450 27,890 13,440 93.01% 488 CFD #88 Sierra Crest II 68,390 49,600 60,670 11,070 22.32% 489 CFD #89 Belrose 19,370 19,630 28,740 9,110 46.41%
490 CFD #90 Summit at Rosena 238,490 169,590 277,030 107,440 63.35% 492 CFD #92M 7,550 - 11,020 11,020 0.00%
493 CFD #93M 10,800 4,320 11,090 6,770 156.71%
495 CFD #95 Summit at Rosena II 180,300 183,920 211,950 28,030 15.24% 496 CFD #96M Tr. 19957 5,800 - 5,800 5,800 0.00%
500 CFD #100M Tr 2023 26,610 26,190 29,070 2,880 11.00% 504 CFD #104M 5,700 5,820 5,820 - 0.00%
505 CFD #105M Tr 20346 19,620 19,890 21,720 1,830 9.20% 506 CFD #106 Mountainview 11,480 5,910 22,910 17,000 287.65% 507 CFD #107 Highland 7,260 6,970 7,430 460 6.60%
509 CFD#109 Narra Hills 197,010 146,890 199,900 53,010 36.09% 511 CFD #511 Monterado 10,030 7,980 10,210 2,230 27.94% 512 CFD #512 The Gardens 202,850 139,600 205,550 65,950 47.24% Debt Service Funds 4,001,030 4,010,350 3,994,350 (16,000) (0�40%) 580 General Debt Service 4,001,030 4,010,350 3,994,350 (16,000) (0.40%) Capital Projects Funds 126,954,993 7,894,030 7,819,490 (74,540) (0�94%) 601 Capital Reinvestment 47,538,433 4,433,000 4,433,290 290 0.01% 602 Capital Improvement 12,918,134 - - - 0.00%
603 Future Capital Projects 344,882 - - - 0.00%
620 San Sevaine Flood Control 487,375 92,700 7,020 (85,680) (92.43%) 622 Storm Drain 8,650,195 798,220 717,740 (80,480) (10.08%) 623 Sewer Expansion 2,755,000 2,075,000 2,074,990 (10) (0.00%) 630 Circulation Mitigation 22,671,265 12,830 12,980 150 1.17% 631 Fire Assessment 423,922 - - - 0.00%
632 General Government 12,679,222 - - - 0.00%
633 Landscape Medians 6,141,290 50,000 50,000 - 0.00%
634 Library Cap Improvement 466,385 - - - 0.00%
635 Parks Development 9,545,343 333,780 324,970 (8,810) (2.64%) City of Fontana, California • Supplemental Budget 2024/2025 Expenditures
41 Expenditure Summary – continued
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
636 Police Capital Facilities 1,050,359 98,500 198,500 100,000 101.52% 668 CFD #90 Summit @ Rosena Ph 1 675,106 - - - 0.00%
669 CFD #95 Summit at Rosena II 287,064 - - - 0.00%
672 CFD #99 The Retreat 8,000 - - - 0.00%
673 CFD #100 Victoria 313,018 - - - 0.00%
Enterprise Funds 37,464,888 28,870,210 29,014,070 143,860 0�50% 701 Sewer Maint & Operations 27,335,704 26,690,130 26,756,430 66,300 0.25% 702 Sewer Capital Projects 343,080 49,690 121,960 72,270 145.44% 703 Sewer Replacement 9,236,104 2,130,390 2,135,680 5,290 0.25% 720 Stage Red 550,000 - - - 0.00%
Internal Service Funds 12,682,831 6,511,600 10,679,360 4,167,760 64�01% 751 Fleet Operations 12,682,831 6,511,600 10,679,360 4,167,760 64.01% Fontana Fire District 111,131,955 68,774,770 65,770,309 (3,004,461) (4�37%) Special Revenue Funds 66,704,738 68,550,620 65,546,149 (3,004,471) (4�38%) 210 Fontana Fire District 66,267,534 68,517,180 65,512,709 (3,004,471) (4.38%) 211 FFD - CFD 2002-2 437,204 33,440 33,440 - 0.00%
Capital Projects Funds 44,427,217 224,150 224,160 10 0�00% 610 Fire Capital Projects 44,427,217 224,150 224,160 10 0.00% Housing Authority 8,116,647 1,824,840 727,030 (1,097,810) (60�16%) Special Revenue Funds 4,452,610 1,607,140 503,640 (1,103,500) (68�66%) 295 Permanent Local Hsg Alloc 3,796,853 1,335,310 91,540 (1,243,770) (93.14%) 297 Housing Authority - LMIHF 655,757 271,830 412,100 140,270 51.60% Capital Projects Funds 3,664,037 217,700 223,390 5,690 2�61% 697 Fontana Housing Authority 222,150 184,150 189,840 5,690 3.09% 698 Affordable Housing Trust 3,441,887 33,550 33,550 - 0.00% Community Foundation 41,620 6,620 6,620 - 0�00%
Special Revenue Funds 41,620 6,620 6,620 - 0�00%
299 Community Foundation 41,620 6,620 6,620 - 0.00%
Total All Entities 711,739,396 348,574,100 388,883,849 40,309,749 11�56% 42 Transfers
● Fund Revenue Summary – All
Entities
City of Fontana, California • Supplemental Budget 2024/2025 Transfers
44 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2024/2025
Fund
2024/2025
Adopted
Transfer In
2024/2025
Revised
Transfer In
2024/2025
Adopted
Transfer Out
2024/2025
Revised
Transfer Out
City of Fontana 42,199,910 46,784,050 42,199,910 46,784,050 General Fund 12,422,520 12,845,430 28,333,200 32,557,320 101 General Fund 12,422,520 12,845,430 28,333,200 32,557,320 Other General Fund 18,362,420 21,875,040 - -
102 City Technology 5,634,940 7,315,290 - -
103 Facility Maintenance 8,207,800 9,234,450 - -
106 Self-Insurance - - - -
107 Retiree Medical Benefits 2,600,000 2,600,000 - - 108 Supplemental Retirement 35,000 840,620 - -
110 GF Operating Projects 1,884,680 1,884,680 - -
115 Lease-Fire - - - -
Special Revenue Funds 1,522,320 2,248,320 10,460,720 10,883,630 201 Muni Svcs Fiscal Impact - - 948,550 1,290,590
225 PD Traffic Safety - - - -
241 Air Quality Mgmt Dist - - 12,090 12,090
246 Measure I 2010-2040 Local - - 450,220 450,220
281 Gas Tax (State) - - 385,440 385,440
282 Solid Waste Mitigation - - 320,230 320,230
301 Grants - - - -
362 CDBG - - 91,800 91,800
385 After School Program - - 372,300 372,300
386 ASES ELO-P Grant - - 372,300 372,300
395 LMD #1 City Wide - - 244,440 244,440
396 LMD #2 Vlg of Heritage 865,590 1,591,590 499,720 499,720 397 LMD #3-1 Empire Center - - 12,830 12,830
398 LMD #3 Hunter’s Ridge 107,140 107,140 161,950 161,950 399 LLMD #3 Hunter’s Ridge - - 7,000 7,000
401 CFD #1 Southridge Village - - 2,506,300 2,587,170 403 CFD #6-3A Bellgrove II - - 55,650 55,650
404 CFD #6-2 N Morningside - - 15,280 15,280
405 CFD #6-1 Stratham - - 124,270 124,270
406 CFD #6 The Landings 105,430 105,430 88,650 88,650 407 CFD #7 Country Club Est 13,100 13,100 33,310 33,310 408 CFD #8 Presley 106,600 106,600 57,150 57,150
409 CFD #9M Morningside - - 123,490 123,490
410 CFD #10M Jurupa Ind - - 9,390 9,390
412 CFD #12 Sierra Lakes 218,480 218,480 199,480 199,480 City of Fontana, California • Supplemental Budget 2024/2025 Transfers
45 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2024/2025 - continued
Fund
2024/2025
Adopted
Transfer In
2024/2025
Revised
Transfer In
2024/2025
Adopted
Transfer Out
2024/2025
Revised
Transfer Out
413 CFD #13M Summit Heights 105,980 105,980 125,690 125,690 414 CFD #14M Sycamore Hills - - 234,320 234,320
415 CFD #15M Silver Ridge - - 220,880 220,880
416 CFD #16M Ventana Pointe - - 36,730 36,730
418 CFD #18M Badiola Homes - - 7,080 7,080
420 CFD #20M - - 23,400 23,400
421 CFD #21M - - 25,630 25,630
423 CFD #23M - - 13,410 13,410
424 CFD #24M - - 31,180 31,180
425 CFD #25M - - 58,080 58,080
427 CFD #27M - - 30,690 30,690
428 CFD #28M - - 112,090 112,090
429 CFD #29M - - 13,400 13,400
430 CFD #30M - - 156,360 156,360
431 CFD #31 Citrus Heights No - - 187,300 187,300
432 CFD #32M - - 17,400 17,400
433 CFD #33M Empire Lighting - - 6,140 6,140
434 CFD #34 Empire Det Basin - - 4,580 4,580
435 CFD #35M - - 166,170 166,170
436 CFD #36M - - 18,190 18,190
437 CFD #37 Montelago - - 45,010 45,010
438 CFD #38M - - 114,980 114,980
439 CFD #39M - - 15,310 15,310
440 CFD #40M - - 7,530 7,530
441 CFD #41M - - 7,480 7,480
442 CFD #42M - - 4,350 4,350
444 CFD #44M - - 5,570 5,570
445 CFD #45M - - 52,740 52,740
446 CFD #46M - - 21,000 21,000
447 CFD #47M - - 990 990
448 CFD #48M - - 26,050 26,050
449 CFD #49M - - 4,150 4,150
450 CFD #50M - - 27,850 27,850
451 CFD #51M - - 35,630 35,630
453 CFD #53M - - 4,850 4,850
454 CFD #54M - - 13,060 13,060
455 CFD #55M - - 2,930 2,930
City of Fontana, California • Supplemental Budget 2024/2025 Transfers
46 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2024/2025 - continued
Fund
2024/2025
Adopted
Transfer In
2024/2025
Revised
Transfer In
2024/2025
Adopted
Transfer Out
2024/2025
Revised
Transfer Out
456 CFD #56M - - 25,270 25,270
457 CFD #57M - - 5,750 5,750
458 CFD #58M - - 120 120
459 CFD #59M - - 40 40
460 CFD #60M - - 5,290 5,290
461 CFD #61M - - 28,100 28,100
462 CFD #62M - - 160 160
463 CFD #63M - - 1,590 1,590
465 CFD #65M - - 10,270 10,270
467 CFD #67M - - 23,820 23,820
468 CFD #68M - - 12,090 12,090
469 CFD #69M - - 98,670 98,670
470 CFD #70 Avellino - - 37,730 37,730
471 CFD #71 Sierra Crest - - 44,370 44,370
472 CFD #72M - - 5,910 5,910
473 CFD #73M - - 36,140 36,140
474 CFD #74M - - 900 900
475 CFD #75M - - 8,260 8,260
476 CFD #76M - - 14,730 14,730
477 CFD #77M - - 6,270 6,270
478 CFD #78M - - 53,170 53,170
479 CFD #79M - - 20 20
480 CFD #80 Bella Strada - - 120,090 120,090
481 CFD #81M - - 53,920 53,920
483 CFD #83M - - 29,650 29,650
484 CFD #84M - - 9,490 9,490
485 CFD #85 The Meadows - - 124,380 124,380
486 CFD #86 Etiwanda Ridge - - 31,650 31,650
487 CFD #87 El Paseo - - 59,090 59,090
488 CFD #88 Sierra Crest II - - 39,260 39,260
489 CFD #89 Belrose - - 28,990 28,990
490 CFD #90 Summit at Rosena - - 114,190 114,190
491 CFD #91M - - - -
492 CFD #92M - - 5,140 5,140
493 CFD #93M - - 4,100 4,100
494 CFD #94M - - 1,620 1,620
495 CFD #95 Summit at Rosena II - - 27,760 27,760
City of Fontana, California • Supplemental Budget 2024/2025 Transfers
47 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2024/2025 - continued
Fund
2024/2025
Adopted
Transfer In
2024/2025
Revised
Transfer In
2024/2025
Adopted
Transfer Out
2024/2025
Revised
Transfer Out
496 CFD #96M Tr. 19957 - - - -
497 CFD #97M - - 3,520 3,520
498 CFD #98M - - - -
500 CFD #100M Tr 2023 - - 160 160
501 CFD #101M - - - -
502 CFD #102M - - 1,620 1,620
503 CFD #103M Estrada - - 1,350 1,350
504 CFD #104M - - - -
505 CFD #105M Tr 20346 - - 26,260 26,260
506 CFD #106 Mountainview - - 36,000 36,000
507 CFD #107 Highland - - 28,910 28,910
509 CFD#109 Narra Hills - - 128,760 128,760
510 CFD #510M - - 4,870 4,870
511 CFD #511 Monterado - - 53,500 53,500
512 CFD #512 The Gardens - - 137,730 137,730
Debt Service Funds 2,946,440 2,869,050 - -
580 General Debt Service 2,946,440 2,869,050 - -
Capital Projects Funds 4,300,000 4,300,000 876,830 813,940 601 Capital Reinvestment 4,300,000 4,300,000 - -
602 Capital Improvement - - - -
603 Future Capital Projects - - 151,420 151,420
620 San Sevaine Flood Control - - 8,320 8,320
622 Storm Drain - - 98,460 98,460
623 Sewer Expansion - - 19,280 19,280
630 Circulation Mitigation - - 73,880 73,880
631 Fire Assessment - - 344,460 281,570
632 General Government - - - -
633 Landscape Medians - - 11,720 11,720
634 Library Cap Improvement - - 6,440 6,440
635 Parks Development - - 123,970 123,970
636 Police Capital Facilities - - 38,880 38,880
650 CFD #2 Vlg of Heritage - - - -
668 CFD #90 Summit @ Rosena Ph 1 - - - -
669 CFD #95 Summit at Rosena II - - - -
670 CFD #87 El Paseo - - - -
671 CFD #106 MountainView - - - -
672 CFD #99 The Retreat - - - -
City of Fontana, California • Supplemental Budget 2024/2025 Transfers
48 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2024/2025 - continued
Fund
2024/2025
Adopted
Transfer In
2024/2025
Revised
Transfer In
2024/2025
Adopted
Transfer Out
2024/2025
Revised
Transfer Out
673 CFD #100 Victoria - - - -
Enterprise Funds 146,210 146,210 2,529,160 2,529,160 701 Sewer Maint & Operations - - 2,266,640 2,266,640 702 Sewer Capital Projects - - 155,350 155,350
703 Sewer Replacement 146,210 146,210 107,170 107,170 Internal Service Funds 2,500,000 2,500,000 - -
751 Fleet Operations 2,500,000 2,500,000 - -
Fontana Fire District 224,150 5,224,150 224,150 5,224,150 Special Revenue Funds - - 224,150 5,224,150
210 Fontana Fire District - - 224,150 5,224,150
Capital Projects Funds 224,150 5,224,150 - -
610 Fire Capital Projects 224,150 5,224,150 - -
Total All Entities 42,424,060 52,008,200 42,424,060 52,008,200 CIP Overview
● New Budget Year Activity
City of Fontana, California • Supplemental Budget 2024/2025 CIP Overview
50 Projects
FY 2024-25
Revised
(in thousands)
Ongoing Projects
Cypress Ave and Summit Ave Traffic Signal $ 1,100
Citywide RRFBs (TDA 2023) 130
Southridge Grid 52 Slurry Seal (Defund) (500)
Grid 47 Residential Pavement Rehab 500
Foothill: Hemlock -Almeria Arterial 19,809
Westgate at Cherry and Victoria Ave Arterial 15,000
Total $ 36,039
Funding Source
FY 2024-25
Revised
(in thousands)
Special Revenue Funds
246 Measure I - Local 1,230
301 Grants 34,809
Capital Project Funds
601 Capital Reinvestment -
Total $ 36,039
New Budget Year Activity
As presented in the Operating Budget for Fiscal Year 2024/25 Supplemental Budget, the new capital improvement project funding totals $36.0 million for all categories of capital improvement projects reported by various City departments, respectively. This amount represents funding for ongoing projects from a variety of funding sources.

Many projects are related to maintenance for and replacement of existing City facilities and infrastructure such as street and utility improvements or facility repairs and enhancements. Many of the smaller budgeted projects are components and cyclical replacement programs. These types of projects do not create significant budgetary impacts.

The potential budgetary impact of any proposed capital project is carefully considered as part of the capital improvement program review process. The recurring budgetary impact of a capital project is the anticipated project-related increase to the City’s budget in the first fiscal year following completion of the project. These expenditures include additional personnel, operations and maintenance expenditures, recurring capital outlays and capital debt service. For example, a new community center will likely require additional staff as well as funding for utilities, maintenance and other similar costs.

The major sources of funds available for capital projects are dedicated funds. The use of dedicated funds is restricted by the limitations imposed by local, state, or federal laws associated with the funding source. For the most part, these funds are accounted for in the City’s special revenue, such as Air Quality Management District (AQMD), Gas Tax, Grant Funds, Measure I Funds, and Capital Reinvestment Funds.

Fontana Fire
Protection District
● Constitutional Spending
Limit
● Unreserved Fund
Balances
● Fund Revenue Summary
● Fund Expenditure
Summary
● Schedule of Interfund
Transfers
City of Fontana, California • Supplemental Budget 2024/2025 Fontana Fire Protection District
52 Five-Year History of Appropriations Limit
Appropriations Limit Appropriations Subject to Limit
2020-21 2021-22 2022-23 2023-24 2024-25
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
Fire Protection District
Constitutional Spending Limit
The voters of California, during a special election in 1979, approved Article XIII(B) of the California State Constitution which provides that the Fire District’s annual appropriations be subject to certain state limitations. This appropriations limit is often referred to as the GANN Limit.

In 1980 the State Legislature added Section 9710 to the Government Code providing that the governing body of
each local jurisdiction must establish, by resolution, an appropriations limit for the following year. The appropriations limit for any fiscal year is equal to the previous year’s limit adjusted for population changes and the changes in the
US Consumer Price Index (or California per capital personal income, if smaller). The necessary statistical information is provided each year by the California Department of Finance.

The Fire District’s limitation is calculated each year and established by a resolution of the City Council as part of the annual Operating Budget process.

Using the population and per capita personal income data provided by the California Department of Finance, the Fire District’s appropriation limit for Fiscal Year 2024/25 is $191,938,135. Appropriations subject to the limitation in the 2024/25 Operating Budget total $62,706,640, which
is $129,231,495 or 67% less than the computed allowable limit.

The Article XIII(B) limitation is not a restricting factor for the Fire Protection District but will be monitored annually and budget adjustments recommended if they are required in
future years.

Appropriations Limit
2023/24 Appropriations Limit $ 183,989,777
2024/25 Adjustment Factors:

Population (0.68) 1.0068
Per capita income change (3.62%) 1.0362
Total adjustment 1.0432
2024/25 Appropriations Limit $ 191,938,135

Appropriations Subject to Limit
Proceeds of taxes
Less: qualified capital outlay
Appropriations subject to limit $ 62,706,640
Percentage of Appropriations Limit used 33%
City of Fontana, California • Supplemental Budget 2024/2025 Fontana Fire Protection District
53 Fontana Fire Protection District
Unreserved Fund Balances
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

Capital Projects Funds:
610 Fire Capital Projects $ 1,174,150 $ - $ 5,224,150 $ (224,160) $ - $ 6,174,140 Total Capital Project Fund $ 1,174,150 $ - $ 5,224,150 $ (224,160) $ - $ 6,174,140

TOTAL FIRE DISTRICT FUNDS $ 21,339,515 $ 73,206,928 $ 5,224,150 $ (65,770,309) $ (5,224,150) $ 28,776,134 City of Fontana, California • Supplemental Budget 2024/2025 Fontana Fire Protection District
54 Fund Revenue Summary
Current
FY 2023-24
Adopted
2024-25
Revised
2024-25
Change
Fund Amount Percent
Fontana Fire District 63,144,420 65,459,780 73,206,928 7,747,148 11�83% Special Revenue Funds 63,144,420 65,459,780 73,206,928 7,747,148 11�83% 210 Fontana Fire District 62,909,420 65,224,780 72,971,928 7,747,148 11.88% 211 FFD - CFD 2002-2 235,000 235,000 235,000 - 0.00% Total All Entities 63,144,420 65,459,780 73,206,928 7,747,148 11�83% City of Fontana, California • Supplemental Budget 2024/2025 Fontana Fire Protection District
55 Expenditure Summary
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
Fontana Fire District 111,131,955 68,774,770 65,770,309 (3,004,461) (4�37%) Special Revenue Funds 66,704,738 68,550,620 65,546,149 (3,004,471) (4�38%) 210 Fontana Fire District 66,267,534 68,517,180 65,512,709 (3,004,471) (4.38%) 211 FFD - CFD 2002-2 437,204 33,440 33,440 - 0.00%
Capital Projects Funds 44,427,217 224,150 224,160 10 0�00% 610 Fire Capital Projects 44,427,217 224,150 224,160 10 0.00% Total All Entities 111,131,955 68,774,770 65,770,309 (3,004,461) (4�37%) City of Fontana, California • Supplemental Budget 2024/2025 Fontana Fire Protection District
56 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2024/2025
Fund
2024/2025
Adopted
Transfer In
2024/2025
Revised
Transfer In
2024/2025
Adopted
Transfer Out
2024/2025
Revised
Transfer Out
Fontana Fire District 224,150 5,224,150 224,150 5,224,150 Special Revenue Funds - - 224,150 5,224,150
210 Fontana Fire District - - 224,150 5,224,150
Capital Projects Funds 224,150 5,224,150 - -
610 Fire Capital Projects 224,150 5,224,150 - -
Fontana Housing
Authority
● Unreserved Fund Balances
● Fund Revenue Summary
● Fund Expenditure
Summary
City of Fontana, California • Supplemental Budget 2024/2025 Fontana Housing Authority
58 Fontana Housing Authority
Unreserved Fund Balances
Fiscal Year 2024/2025

Estimated
Fund Balance
June 30, 2024
Revised Budget

TOTAL HOUSING AUTHORITY FUNDS $ 24,603,026 $ 1,692,100 $ - $ (727,030) $ - $ 25,568,096 City of Fontana, California • Supplemental Budget 2024/2025 Fontana Housing Authority
59 Fund Revenue Summary
Current
FY 2023-24
Adopted
2024-25
Revised
2024-25
Change
Fund Amount Percent
Housing Authority 7,138,077 3,070,050 1,692,100 (1,377,950) (44�88%) Special Revenue Funds 5,056,857 1,951,000 664,750 (1,286,250) (65�93%) 291 Housing Authority AB 1486 (80,000) - - 0.00%
295 Permanent Local Hsg Alloc 4,685,857 1,500,000 213,750 (1,286,250) (85.75%) 297 Housing Authority - LMIHF 451,000 451,000 451,000 - 0.00% Capital Projects Funds 2,081,220 1,119,050 1,027,350 (91,700) (8�19%) 697 Fontana Housing Authority 214,050 214,050 217,350 3,300 1.54% 698 Affordable Housing Trust 1,867,170 905,000 810,000 (95,000) (10.50%) City of Fontana, California • Supplemental Budget 2024/2025 Fontana Housing Authority
60 Expenditure Summary
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
Housing Authority 8,116,647 1,824,840 727,030 (1,097,810) (60�16%) Special Revenue Funds 4,452,610 1,607,140 503,640 (1,103,500) (68�66%) 295 Permanent Local Hsg Alloc 3,796,853 1,335,310 91,540 (1,243,770) (93.14%) 297 Housing Authority - LMIHF 655,757 271,830 412,100 140,270 51.60% Capital Projects Funds 3,664,037 217,700 223,390 5,690 2�61% 697 Fontana Housing Authority 222,150 184,150 189,840 5,690 3.09% 698 Affordable Housing Trust 3,441,887 33,550 33,550 - 0.00% Appendices
● Constitutional Spending Limit
● Position History
● Resolutions
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
62 Constitutional Spending Limit
The voters of California, during a special election in 1979, approved Article XIII(B) of the California State Constitution which provides that the City’s annual appropriations be subject to certain state limitations. This appropriations limit is often referred to as the GANN Limit.

The City’s limitation is calculated each year and established by a resolution of the City Council as part of the annual Operating Budget process.

Using the population and per capita personal income
data provided by the California Department of Finance,
the City’s appropriation limit for Fiscal Year 2024/25 is $370,164,949. Appropriations subject to the limitation in the 2024/25 Operating Budget total $136,143,560, which
is $234,021,389 or 63% less than the computed allowable limit.

The Article XIII(B) limitation is not a restricting factor for the City of Fontana, but will be monitored annually and budget adjustments recommended if they are required in future
years.

Appropriations Limit
2023-24 Appropriations Limit $354,836,032
2024-25 Adjustment Factors:

Population (0.68) 1.0068
Per capita income change (3.62%) 1.0362
Total adjustment 1.0432
2024-25 Appropriations Limit $370,164,949

Appropriations Subject to Limit
Proceeds of taxes
Less: qualified capital outlay
Appropriations subject to limit $136,143,560
Percentage of Appropriations Limit used 37%
2020-21 2021-22 2022-23 2023-24 2024-25
$0
$100,000,000
$200,000,000
$300,000,000
$400,000,000
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
63 Position History
Authorized Positions by Department
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
City Manager 7.00 7.00 7.00 0.00 0.00%
Elected Officials 7.00 7.00 7.00 0.00 0.00%
Human Resources 12.00 12.00 12.00 0.00 0.00%
Administrative Services 3.00 2.25 3.00 0.75 33.33%
Office of the City Clerk 5.00 5.00 5.00 0.00 0.00%
Community Services 48.00 49.00 48.00 (1.00) (2.04%)
Information Technology 29.00 29.00 29.00 0.00 0.00%
Finance 27.00 27.00 27.00 0.00 0.00%
Development Services 22.00 12.35 23.00 10.65 86.23%
Building and Safety 36.00 36.00 38.00 2.00 5.56%
Planning 18.00 18.00 18.00 0.00 0.00%
Public Works & Engineering 128.00 134.40 129.00 (5.40) (4.02%) Police 312.00 312.00 314.00 2.00 0.64%
TOTAL FULL-TIME POSITIONS 654�00 651�00 660�00 9�00 1�38% 654
654654 651
651651 660
660660
213,851
213,851213,851
216,249
216,249216,249
218,869
218,869218,869
Budgeted Full-Time Positions Population
Current 2023-24 Adopted 2024-25 Revised 2024-25
0 150
300
450
600
750
180,000
190,000
200,000
210,000
220,000
230,000
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
64 Position History – continued
Authorized Positions by Department
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
City Administration
Elected Officials
Mayor 1.00 1.00 1.00 0.00 0.00%
Council Member 4.00 4.00 4.00 0.00 0.00%
City Clerk 1.00 1.00 1.00 0.00 0.00%
City Treasurer 1.00 1.00 1.00 0.00 0.00%
Total Elected Officials 7�00 7�00 7�00 0�00 0�00%
City Manager
City Manager 1.00 1.00 1.00 0.00 0.00%
Economic Development Analyst 1.00 1.00 1.00 0.00 0.00% Marketing Communications Assistant 2.00 2.00 2.00 0.00 0.00% Senior Management Analyst 1.00 1.00 1.00 0.00 0.00% Communications & Marketing Manager 1.00 1.00 1.00 0.00 0.00% Executive Secretary to City Manager 1.00 1.00 1.00 0.00 0.00% Total City Manager 7�00 7�00 7�00 0�00 0�00%
Total City Administration 14�00 14�00 14�00 0�00 0�00% Human Resources
Human Resources & Risk Mgmt Director 1.00 1.00 1.00 0.00 0.00% Human Resources Analyst 2.00 2.00 2.00 0.00 0.00%
Human Resources Technician 3.00 3.00 3.00 0.00 0.00% Human Resources Clerk 1.00 1.00 1.00 0.00 0.00%
Human Resources Specialist 1.00 1.00 1.00 0.00 0.00% Administrative Secretary 1.00 1.00 1.00 0.00 0.00% Risk Manager 1.00 1.00 1.00 0.00 0.00%
Senior Human Resources Analyst 2.00 2.00 2.00 0.00 0.00% Total Human Resources 12�00 12�00 12�00 0�00 0�00% Administrative Services Admin
Deputy City Manager 1.00 1.00 1.00 0.00 0.00%
Senior Administrative Secretary 1.00 1.00 1.00 0.00 0.00% Housing Development Manager 0.00 0.05 0.00 (0.05) (100.00%) Housing Technician 0.00 0.05 0.00 (0.05) (100.00%) Project Specialist 0.00 0.05 0.00 (0.05) (100.00%) Administrative Analyst I 0.00 0.05 0.00 (0.05) (100.00%) Secretary 0.00 0.05 0.00 (0.05) (100.00%)
Emergency Services Coordinator 1.00 0.00 1.00 1.00 0.00% Total Administrative Services Admin 3�00 2�25 3�00 0�75 33�33% City of Fontana, California • Supplemental Budget 2024/2025 Appendices
65 Position History – continued
Authorized Positions by Department (continued)
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
City Clerk
Deputy City Clerk 1.00 1.00 1.00 0.00 0.00%
Administrative Assistant 1.00 1.00 1.00 0.00 0.00% Records Coordinator 1.00 1.00 1.00 0.00 0.00%
Senior Administrative Analyst 1.00 1.00 1.00 0.00 0.00% Administrative Clerk II 1.00 1.00 1.00 0.00 0.00%
Total City Clerk 5�00 5�00 5�00 0�00 0�00%
Community Services
Secretary 1.00 1.00 1.00 0.00 0.00%
Customer Service Supervisor 1.00 1.00 1.00 0.00 0.00% Administrative Clerk II 2.00 2.00 2.00 0.00 0.00%
Clerical Aide 1.00 1.00 1.00 0.00 0.00%
Community Services Coordinator 24.00 25.00 24.00 (1.00) (4.00%) Community Services Manager 3.00 3.00 3.00 0.00 0.00% Community Services Supervisor 6.00 6.00 6.00 0.00 0.00% Administrative Technician 4.00 4.00 4.00 0.00 0.00% Administrative Aide 1.00 1.00 1.00 0.00 0.00%
Marketing & Communications Specialist 1.00 1.00 1.00 0.00 0.00% Aquatics Coordinator 2.00 2.00 2.00 0.00 0.00%
Community Services Director 1.00 1.00 1.00 0.00 0.00% Administrative Analyst II 1.00 1.00 1.00 0.00 0.00% Total Community Services 48�00 49�00 48�00 (1�00) (2�04%) Innovation and Technology
Information Technology Director 1.00 1.00 1.00 0.00 0.00% AV Production Specialist 1.00 1.00 1.00 0.00 0.00% Database Administrator 1.00 1.00 1.00 0.00 0.00%
Desktop Systems Specialist 1.00 1.00 1.00 0.00 0.00% GIS Administrator 1.00 1.00 1.00 0.00 0.00%
GIS Analyst 2.00 2.00 2.00 0.00 0.00%
IT Senior Technician 1.00 1.00 1.00 0.00 0.00%
Network/Security Administrator 1.00 1.00 1.00 0.00 0.00% Production Coordinator 1.00 1.00 1.00 0.00 0.00%
Senior Administrative Aide 1.00 1.00 1.00 0.00 0.00% Software Development Supervisor 1.00 1.00 1.00 0.00 0.00% Systems Administrator 1.00 1.00 1.00 0.00 0.00%
Public Safety Systems Administrator 1.00 1.00 1.00 0.00 0.00% IT Senior Business Analyst 1.00 1.00 1.00 0.00 0.00% IT Business Analyst II 5.00 5.00 5.00 0.00 0.00%
IT GIS Technician 1.00 1.00 1.00 0.00 0.00%
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
66 Position History – continued
Authorized Positions by Department (continued)
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
IT Project Administrator 1.00 1.00 1.00 0.00 0.00% IT Application Progammer/Developer 2.00 2.00 2.00 0.00 0.00% IT Customer Service Manager 1.00 1.00 1.00 0.00 0.00% System/Network Specialist 1.00 1.00 1.00 0.00 0.00% IT Infrastructure Manager 1.00 1.00 1.00 0.00 0.00% IT Technician I 1.00 1.00 1.00 0.00 0.00%
IT Technician II 1.00 1.00 1.00 0.00 0.00%
Total Innovation and Technology 29�00 29�00 29�00 0�00 0�00% Finance
Account Clerk I 2.00 2.00 2.00 0.00 0.00%
Account Clerk II 3.00 3.00 3.00 0.00 0.00%
Accountant I 1.00 1.00 1.00 0.00 0.00%
Accountant II 2.00 2.00 2.00 0.00 0.00%
Accounting Manager 1.00 1.00 1.00 0.00 0.00%
Accounting Technician 2.00 2.00 2.00 0.00 0.00%
Administrative Analyst II 1.00 1.00 1.00 0.00 0.00% Administrative Technician 1.00 1.00 1.00 0.00 0.00% Budget Manager 1.00 1.00 1.00 0.00 0.00%
Buyer I 2.00 2.00 2.00 0.00 0.00%
Cashier 1.00 1.00 1.00 0.00 0.00%
Chief Financial Officer 1.00 1.00 1.00 0.00 0.00%
Deputy Finance Officer 1.00 1.00 1.00 0.00 0.00%
Payroll Coordinator 1.00 1.00 1.00 0.00 0.00%
Payroll Technician 1.00 1.00 1.00 0.00 0.00%
Purchasing Manager 1.00 1.00 1.00 0.00 0.00%
Purchasing Specialist 1.00 1.00 1.00 0.00 0.00%
Resource Budget Officer 1.00 1.00 1.00 0.00 0.00%
Revenue Manager 1.00 1.00 1.00 0.00 0.00%
Senior Accountant 1.00 1.00 1.00 0.00 0.00%
Supervising Accountant 1.00 1.00 1.00 0.00 0.00%
Total Finance 27�00 27�00 27�00 0�00 0�00%
Total Admin Services 112�00 112�25 112�00 (0�25) (0�22%) Development Services Admin
Deputy City Manager 1.00 1.00 1.00 0.00 0.00%
Administrative Secretary 1.00 0.30 1.00 0.70 233.33% Environmental Control Supervisor 1.00 1.00 1.00 0.00 0.00% Housing Development Manager 1.00 0.95 1.00 0.05 5.26% Housing Technician 1.00 0.95 1.00 0.05 5.26%
Project Specialist 1.00 0.95 1.00 0.05 5.26%
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
67 Position History – continued
Authorized Positions by Department (continued)
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
Secretary 1.00 0.95 1.00 0.05 5.26%
Senior Environmental Control Technician 1.00 1.00 1.00 0.00 0.00% Senior Administrative Analyst 1.00 0.10 2.00 1.90 1,900.00% Administrative Technician 3.00 0.50 3.00 2.50 500.00% Public Works Manager 1.00 0.70 1.00 0.30 42.86%
Senior Admin Secretary 1.00 1.00 1.00 0.00 0.00%
Homeless Solutions Manager 1.00 1.00 1.00 0.00 0.00% Administrative Analyst I 1.00 0.95 1.00 0.05 5.26% Administrative Analyst II 3.00 1.00 3.00 2.00 200.00% Management Analyst I 1.00 0.00 2.00 2.00 0.00%
Environmental Control Technician 1.00 0.00 1.00 1.00 0.00% Senior Accountant 1.00 0.00 0.00 0.00 0.00%
Total Development Services Admin 22�00 12�35 23�00 10�65 86�23% Building and Safety
Director of Building & Safety 1.00 1.00 1.00 0.00 0.00% Assistant Building Official 1.00 1.00 1.00 0.00 0.00% Development Services Supervisor 1.00 1.00 1.00 0.00 0.00% Building Inspector II 4.00 4.00 5.00 1.00 25.00%
Building Inspector I 1.00 1.00 1.00 0.00 0.00%
Senior Building Inspector 1.00 1.00 1.00 0.00 0.00% Plans Examiner II 1.00 1.00 1.00 0.00 0.00%
Plans Examiner I 1.00 1.00 1.00 0.00 0.00%
Senior Plans Examiner 1.00 1.00 1.00 0.00 0.00%
Development Svcs Permit Aide 3.00 3.00 3.00 0.00 0.00% Building Permit Technician 3.00 3.00 3.00 0.00 0.00% Administrative Clerk I 1.00 1.00 1.00 0.00 0.00%
Senior Code Enforcement Inspector 1.00 1.00 2.00 1.00 100.00% Code Compliance Inspector 8.00 8.00 8.00 0.00 0.00% Community Improvement Program Manager 1.00 1.00 1.00 0.00 0.00% Environmental Control Specialist 1.00 1.00 1.00 0.00 0.00% Environmental Control Technician 2.00 2.00 2.00 0.00 0.00% Secretary 1.00 1.00 1.00 0.00 0.00%
Senior Environmental Control Technician 2.00 2.00 2.00 0.00 0.00% Supervising Code Enforcement Inspector 1.00 1.00 1.00 0.00 0.00% Total Building and Safety 36�00 36�00 38�00 2�00 5�56% Planning
Assistant Planner 4.00 4.00 4.00 0.00 0.00%
Associate Planner 4.00 4.00 4.00 0.00 0.00%
Planning Inspector 1.00 1.00 1.00 0.00 0.00%
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
68 Position History – continued
Authorized Positions by Department (continued)
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
Planning Technician 2.00 2.00 2.00 0.00 0.00%
Secretary 1.00 1.00 1.00 0.00 0.00%
Senior Planner 2.00 2.00 2.00 0.00 0.00%
Director of Planning 1.00 1.00 1.00 0.00 0.00%
Senior Administrative Aide 1.00 1.00 1.00 0.00 0.00% Principal Planner 1.00 1.00 1.00 0.00 0.00%
Senior Landscape Planner 1.00 0.00 1.00 1.00 0.00% Park Development Coordinator 0.00 1.00 0.00 (1.00) (100.00%) Total Planning 18�00 18�00 18�00 0�00 0�00%
Public Works & Engineering
Director of Public Works/City Engineer 1.00 1.00 1.00 0.00 0.00% Engineering Manager 3.00 2.00 3.00 1.00 50.00%
Traffic Signal Maintenance Technician II 1.00 1.00 2.00 1.00 100.00% Senior Engineer 3.00 4.00 3.00 (1.00) (25.00%)
Assistant Engineer 5.00 7.00 5.00 (2.00) (28.57%)
Administrative Secretary 1.00 1.70 1.00 (0.70) (41.18%) Traffic Engineering Technician 1.00 1.00 1.00 0.00 0.00% Senior Civil Engineer 2.00 2.00 2.00 0.00 0.00%
Associate Engineer 7.00 4.00 7.00 3.00 75.00%
Development Services Permit Aide 0.00 1.00 0.00 (1.00) (100.00%) Public Works Inspection Supervisor 1.00 1.00 1.00 0.00 0.00% Public Works Inspector 5.00 5.00 5.00 0.00 0.00%
Senior Public Works Inspector 1.00 1.00 1.00 0.00 0.00% Administrative Technician 0.00 3.50 0.00 (3.50) (100.00%) Utilities and Streets Supervisor 2.00 2.00 2.00 0.00 0.00% Public Works Manager 3.00 3.30 3.00 (0.30) (9.09%) Equipment Operator II 7.00 6.00 7.00 1.00 16.67%
Maintenance Service Worker I 6.00 6.00 6.00 0.00 0.00% Maintenance Service Worker II 30.00 30.00 30.00 0.00 0.00% Senior Maintenance Service Worker 7.00 6.00 7.00 1.00 16.67% Senior Administrative Analyst 0.00 0.90 0.00 (0.90) (100.00%) Pump Maintenance Technician 1.00 1.00 1.00 0.00 0.00% Pump Maintenance Assistant 1.00 1.00 1.00 0.00 0.00% Maintenance Service Crew Chief 7.00 7.00 7.00 0.00 0.00% Aquatics Maintenance Worker 1.00 1.00 1.00 0.00 0.00% Parks Maintenance Technician 2.00 2.00 2.00 0.00 0.00% Tree Trimmer Specialist 1.00 1.00 1.00 0.00 0.00%
Welder 1.00 1.00 1.00 0.00 0.00%
Parks Technical Crew Chief 1.00 1.00 1.00 0.00 0.00% City of Fontana, California • Supplemental Budget 2024/2025 Appendices
69 Position History – continued
Authorized Positions by Department (continued)
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
Landscape Technician I 5.00 5.00 5.00 0.00 0.00%
Parks and Landscape Supervisor 2.00 2.00 2.00 (0.00) (0.00%) Equipment Mechanic I 1.00 1.00 1.00 0.00 0.00%
Fleet Supervisor 1.00 1.00 1.00 0.00 0.00%
Equipment Mechanic II 4.00 4.00 4.00 0.00 0.00%
Senior Manintenance Services Worker 0.00 1.00 0.00 (1.00) (100.00%) Facilities Maintenance Supervisor 1.00 1.00 1.00 0.00 0.00% Chief Equipment Mechanic 2.00 2.00 2.00 0.00 0.00% Project Coordinator 2.00 2.00 2.00 0.00 0.00%
Supervising Traffic Systems Specialist 1.00 1.00 1.00 0.00 0.00% Senior Traffic Signal Maintenance Technician 1.00 1.00 1.00 0.00 0.00% Engineering Technician I 2.00 2.00 2.00 0.00 0.00% Senior Traffic Engineer 0.00 1.00 0.00 (1.00) (100.00%) Management Analyst I 0.00 1.00 0.00 (1.00) (100.00%) Equipment Operator I 0.00 1.00 0.00 (1.00) (100.00%) Senior Accountant 0.00 1.00 0.00 (1.00) (100.00%)
Traffic Signal Maintenance Technician I 2.00 2.00 2.00 0.00 0.00% Associate Engieer 0.00 1.00 0.00 (1.00) (100.00%)
Administrative Clerk II 1.00 0.00 1.00 1.00 0.00%
Development Svcs Permit Aide 1.00 0.00 1.00 1.00 0.00% Engineering Technician II 1.00 0.00 1.00 1.00 0.00% Total Public Works & Engineering 128�00 134�40 129�00 (5�40) (4�02%) Total Development Svcs 204�00 200�75 208�00 9�25 1�80% Police
Administrative Analyst I 1.00 1.00 1.00 0.00 0.00% Administrative Analyst II 1.00 1.00 1.00 0.00 0.00% Administrative Technician 2.00 2.00 2.00 0.00 0.00% Animal Services Officer 6.00 6.00 6.00 0.00 0.00%
Chief of Police 1.00 1.00 1.00 0.00 0.00%
Community Policing Technician 7.00 7.00 7.00 0.00 0.00% Community Services Officer I 6.00 6.00 6.00 0.00 0.00% Community Services Officer II 3.00 3.00 3.00 0.00 0.00% Computer Forensics Technician 1.00 1.00 1.00 0.00 0.00% Corporal/Advanced 27.00 27.00 27.00 0.00 0.00%
Dispatch Call Taker 4.00 4.00 4.00 0.00 0.00%
Dispatch Shift Supervisor 4.00 4.00 4.00 0.00 0.00% Dispatcher I 4.00 4.00 4.00 0.00 0.00%
Dispatcher II 14.00 14.00 16.00 2.00 14.29%
Evidence Technician 4.00 4.00 4.00 0.00 0.00%
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
70 Position History – continued
Authorized Positions by Department (continued)
Department/Division
Current
2023-24
Adopted
2024-25
Revised
2024-25
Change
Amount Percent
Lead Property Control Clerk 1.00 1.00 1.00 0.00 0.00% Lieutenant/Advanced 9.00 9.00 9.00 0.00 0.00%
Officer 50.00 50.00 50.00 0.00 0.00%
Officer/Advanced 61.00 61.00 61.00 0.00 0.00%
Officer/Intermediate 31.00 31.00 31.00 0.00 0.00%
Officer/Trainee 13.00 13.00 13.00 0.00 0.00%
Police Admin Support Svcs Manager 1.00 1.00 1.00 0.00 0.00% Police Captain 3.00 3.00 3.00 0.00 0.00%
Police Communications Supervisor 1.00 1.00 1.00 0.00 0.00% Police Records Supervisor 2.00 2.00 2.00 0.00 0.00% Police Supervising Property Control Clerk 1.00 1.00 1.00 0.00 0.00% Police Support Services Supervisor 1.00 1.00 1.00 0.00 0.00% Property Control Clerk 3.00 3.00 3.00 0.00 0.00%
Records Specialist I 5.00 5.00 5.00 0.00 0.00%
Records Specialist II 12.00 12.00 12.00 0.00 0.00% Secretary 5.00 5.00 5.00 0.00 0.00%
Senior Administrative Analyst 1.00 1.00 1.00 0.00 0.00% Senior Administrative Secretary - Police 1.00 1.00 1.00 0.00 0.00% Senior Community Service Officer 1.00 1.00 1.00 0.00 0.00% Senior Community Services Officer 1.00 1.00 1.00 0.00 0.00% Sergeant/Advanced 22.00 22.00 22.00 0.00 0.00%
Supervising Animal Services Officer 1.00 1.00 1.00 0.00 0.00% Training Specialist 1.00 1.00 1.00 0.00 0.00%
Total Police 312�00 312�00 314�00 2�00 0�64%
Total Police 312�00 312�00 314�00 2�00 0�64%
TOTAL FULL TIME POSITIONS 654�00 651�00 660�00 9�00 1�38% City of Fontana, California • Supplemental Budget 2024/2025 Appendices
71 Resolutions
Resolution of the City Council of the City of Fontana adopting the City’s operating budget for the Fiscal Years 2023/24 and 2024/25.

Resolution of the City Council of the City of Fontana establishing an appropriations limit of $370,164,949 pursuant to Article XIII (B) of the California Constitution for Fiscal Year 2023/24.

Resolution of the City Council of the City of Fontana adopting the Fiscal Years 2023/24 – 2027/2028 Capital Improvement Program.

Resolution of the Fontana Fire Protection District adopting the District’s operating budget for Fiscal Years 2023/24 and 2024/25.

Resolution of the Fontana Fire Protection District establishing an appropriations limit of $183,989,777 pursuant to Article XIII (B) of the California Constitution for Fiscal Year 2023/24.

Resolution of the Fontana Housing Authority adopting the Authority’s operating budget for Fiscal Years 2023/24 and 2024/25.

Resolution of the Fontana Community Foundation adopting the Foundation’s operating budget for Fiscal Years 2023/24 and 2024/25.

City of Fontana, California • Supplemental Budget 2024/2025 Appendices
72 RESOLUTION NO� 2023 - 043
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA ADOPTING THE CITY’S OPERATING BUDGET FOR THE FISCAL YEARS 2023/24 AND 2024/25
WHEREAS, The City of Fontana is comprised of the following fund types: Governmental Funds and Proprietary Funds; WHEREAS, the Governmental Fund group is comprised of the following funds: General Fund, Other General Funds, Special Revenue Funds, Debt Service Funds and Capital Project Funds; WHEREAS, the Proprietary Fund group is comprised of the following funds: Enterprise Funds and Internal Service Funds; NOW, THEREFORE, be it resolved, determined, and ordered by the City Council of the City of Fontana that, the City’s Operating Budget for the Fiscal Years 2023/24 and 2024/25, submitted by the City Manager to the City Council, is herewith adopted for the City of Fontana for the Fiscal Years 2023/24 and 2024/25.

NOW, THEREFORE, be it also resolved, that the 2023/24 and 2024/25 Operating Budget Appropriations are as follows:
2024/2025
Adopted
2024/2025
Revised
General Fund $131,676,400 $138,484,360
Other General Funds $27,982,240 $32,427,480
Special Revenue Funds $71,023,040 $99,960,780
Debt Service Funds $4,010,350 $3,994,350
Capital Project Funds $7,894,030 $7,819,490
Enterprise Funds $28,870,210 $29,014,070
Internal Service Fund $6,511,600 $10,679,360
Total Operating Budget $277,967,870 $322,379,890

APPROVED AND ADOPTED this 13th day of June, 2023.

READ AND APPROVED AS TO LEGAL FORM:
/s/Ruben Duran
City Attorney
City of Fontana, California • Supplemental Budget 2024/2025 Appendices
73 I, Germaine Key, City Clerk of the City of Fontana, California, and Ex-Officio Clerk of the City Council do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting thereof, held on the 13th day of June, 2023 by the following vote to wit:

AYES: Mayor Warren, Mayor Pro Tem Garcia, Council Members Cothran, Roberts and Sandoval NOES:

ABSENT:
/s/Germaine Key ATTEST:

City Clerk of the City of
Fontana

/s/Acquanetta Warren /s/Germaine Key
Mayor of the City of Fontana City Clerk

City of Fontana, California • Supplemental Budget 2024/2025 Appendices
74 RESOLUTION NO� 2023 – 044

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA ESTABLISHING AN APPROPRIATIONS LIMIT OF $354,836,032 PURSUANT TO ARTICLE XIII (B) OF THE CALIFORNIA CONSTITUTION FOR FISCAL YEAR 2023/24 WHEREAS, Article XIII (B) of the California Constitution provides that the total annual appropriations subject to limitation of the State and of each local government entity for the prior year is to be adjusted for changes in either the growth in the California Per Capita Income or the growth in the non-resident assessed valuation due to new construction and the changes in population within either its own jurisdiction or county in which the public entity is located, and WHEREAS, pursuant to said Article XIII (B) of the California Constitution, the City Council of the City deems it to be in the best interest of the City of Fontana to establish an appropriations limit for Fiscal Year 2023/24, and WHEREAS, the City of Fontana has determined that said appropriations limit for Fiscal Years 2023/24 be established in the amount of $354,836,032, calculated using the growth factor in the California Per Capita Income and change in population within the City of Fontana.

NOW, THEREFORE, be it resolved, determined, and ordered by the City Council of the City of Fontana that said appropriations limit herein established may be changed as deemed necessary by resolution of the City Council.

APPROVED AND ADOPTED this 13th day of June, 2023.

READ AND APPROVED AS TO LEGAL FORM:
/s/Ruben Duran
City Attorney
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 13th day of June, 2023, by the following vote to-wit:

AYES: Mayor Warren, Mayor Pro Tem Garcia, Council Members Cothran, Roberts and Sandoval NOES:

ABSENT:
/s/Germaine Key ATTEST:

City Clerk of the City of
Fontana

/s/Acquanetta Warren /s/Germaine Key
Mayor of the City of Fontana City Clerk

City of Fontana, California • Supplemental Budget 2024/2025 Appendices
75 RESOLUTION NO� 2024 –

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA ESTABLISHING AN APPROPRIATIONS LIMIT OF $370,164,949 PURSUANT TO ARTICLE XIII (B) OF THE CALIFORNIA CONSTITUTION FOR FISCAL YEAR 2024/25 WHEREAS, Article XIII (B) of the California Constitution provides that the total annual appropriations subject to limitation of the State and of each local government entity for the prior year is to be adjusted for changes in either the growth in the California Per Capita Income or the growth in the non-resident assessed valuation due to new construction and the changes in population within either its own jurisdiction or county in which the public entity is located, and WHEREAS, pursuant to said Article XIII (B) of the California Constitution, the City Council of the City deems it to be in the best interest of the City of Fontana to establish an appropriations limit for Fiscal Year 2024/25, and WHEREAS, the City of Fontana has determined that said appropriations limit for Fiscal Years 2024/25 be established in the amount of $370,164,9492, calculated using the growth factor in the California Per Capita Income and change in population within the City of Fontana.

APPROVED AND ADOPTED this 18th day of June, 2024.

READ AND APPROVED AS TO LEGAL FORM:
/s/Ruben Duran
City Attorney
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 18th day of June, 2024, by the following vote to-wit:

AYES: l
NOES:

ABSENT:
/s/Germaine Key ATTEST:

City Clerk of the City of
Fontana

/s/Acquanetta Warren /s/Germaine Key
Mayor of the City of Fontana City Clerk

City of Fontana, California • Supplemental Budget 2024/2025 Appendices
76 RESOLUTION NO� 2023 – 042
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA, CALIFORNIA ADOPTING THE FISCAL YEARS 2023/24 - 2029/2030 CAPITAL IMPROVEMENT PROGRAM
WHEREAS, the Planning Commission has conducted a public hearing on the FY 2023/24 through 2029/2030 Capital Improvement Program (CIP) and determined the CIP to be in conformance with the City’s General Plan; and WHEREAS, the City Council has conducted a public hearing on the CIP and Future CIP projects, received input from City boards and commissions, and the general public and others; and WHEREAS, the FY 2023/24 and 2024/25 Fiscal Year Budget includes funding of FY 2023/24 and 2024/25 CIP projects.

NOW, THEREFORE, be it resolved, determined, and ordered by the City Council of the City of Fontana that the FY 2023/24 and 2024/25 CIP projects as outlined in the CIP Proposed Budget are hereby approved and the City Manager is authorized to proceed with the implementation of these CIP projects as planned.

NOW, THEREFORE, BE IT FURTHER RESOLVED, that any additions or deletions by project title for the Adopted FY 2023/24 through 2029/2030 Capital Improvement Program must be authorized only upon recommendation of the City Manager and approval by the City Council; and, that any changes to CIP amounts exceeding ten percent of the original cost estimate will require approval of the City Council as recommended by the City Manager.

APPROVED AND ADOPTED this 13th day of June, 2023.

READ AND APPROVED AS TO LEGAL FORM:
/s/Ruben Duran
City Attorney
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at an adjourned regular meeting on the 13th day of June, 2023, by the following vote to-wit:

AYES: Mayor Warren, Mayor Pro Tem Garcia, Council Members Cothran, Roberts and Sandoval NOES:

ABSENT:
/s/Germaine Key ATTEST:

City Clerk of the City of
Fontana

/s/Acquanetta Warren /s/Germaine Key
Mayor of the City of Fontana City Clerk

City of Fontana, California • Supplemental Budget 2024/2025 Appendices
77 RESOLUTION NO� FFD 2023 – 002
A RESOLUTION OF THE FONTANA FIRE PROTECTION DISTRICT ADOPTING THE DISTRICT’S OPERATING BUDGET FOR THE FISCAL YEARS 2023/24 AND 2024/25
WHEREAS, the Fontana Fire Protection District is comprised of the Fontana Fire District Grants Fund; Fontana Fire District Fund; Community Facility District (CFD) 2002-2; and the Fire Capital Projects Fund; NOW, THEREFORE, be it resolved, determined, and ordered by the Fontana Fire Protection District that, the Fontana Fire Protection District’s Operating Budget for the Fiscal Years 2023/24 and 2024/25, submitted by the City Manager of the City of Fontana is herewith adopted for the Fontana Fire Protection District of the City of Fontana for Fiscal Years 2023/24 and 2024/25.

NOW, THEREFORE, be it also resolved, that the 2023/24 and 2024/25 Operating Budget Appropriations are as follows:
2024/2025
Adopted
2024/2025
Revised
Special Revenue Funds $68,550,620 $65,546,149
Capital Project Funds $224,150 $224,160
Total Operating Budget $68,774,770 $65,770,309
APPROVED AND ADOPTED this 13th day of June, 2023.

READ AND APPROVED AS TO LEGAL FORM:
/s/Ruben Duran
General Counsel
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the Fontana Fire Protection District do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the Fontana Fire Protection District at a regular meeting on the 13th day of June, 2023, by the following vote to-wit:

AYES: Mayor Warren, Mayor Pro Tem Garcia, Council Members Cothran, Roberts and Sandoval NOES:

ABSENT:
/s/Germaine Key

City Clerk of the City of
Fontana ATTEST:

/s/Phillip Cothran /s/Germaine Key
President of the Fontana Fire Protection District Clerk of the Fontana Fire Protection District City of Fontana, California • Supplemental Budget 2024/2025 Appendices
78 RESOLUTION NO� FFD 2023 – 003

A RESOLUTION OF THE FONTANA FIRE PROTECTION DISTRICT ESTABLISHING AN APPROPRIATIONS LIMIT OF $183,989,777 PURSUANT TO ARTICLE XIII (B) OF THE CALIFORNIA CONSTITUTION FOR FISCAL YEAR 2023/24 WHEREAS, Article XIII (B) of the California Constitution provides that the total annual appropriations subject to limitation of the State and of each local government entity for the prior year is to be adjusted for changes in either the growth in the California Per Capita Income or the growth in the non-resident assessed valuation due to new construction and the changes in population within either its own jurisdiction or county in which the public entity is located, and WHEREAS, pursuant to said Article XIII (B) of the California Constitution, the Fontana Fire Protection District deems it to be in the best interest of the Fontana Fire Protection District to establish an appropriations limit for Fiscal Years 2023/24, and WHEREAS, the Fontana Fire Protection District has determined that said appropriations limit for Fiscal Years 2023/24 be established in the amount of $183,989,777, calculated using the growth factor in the California Per Capita Income and change in population within the City of Fontana.

NOW, THEREFORE, be it resolved, determined, and ordered by the Fontana Fire Protection District that said appropriations limit herein established may be changed as deemed necessary by resolution of the City Council.

APPROVED AND ADOPTED this 13th day of June, 2023.

AYES: Mayor Warren, Mayor Pro Tem Garcia, Council Members Cothran, Roberts and Sandoval NOES:

ABSENT:
/s/Germaine Key ATTEST:

Secretary of the Fontana
Fire Protection District

/s/Phillip Cothran /s/Germaine Key
President of the Fontana Fire Protection District Secretary of the Fontana Fire Protection District City of Fontana, California • Supplemental Budget 2024/2025 Appendices
79 RESOLUTION NO� FHA 2023 –002
A RESOLUTION OF THE FONTANA HOUSING AUTHORITY ADOPTING THE AUTHORITY’S OPERATING BUDGET FOR THE FISCAL YEARS 2023/24 AND 2024/25
WHEREAS, the Fontana Housing Authority is comprised of the following fund types: Special Revenue Funds and Capital Project Funds;
NOW, THEREFORE, be it resolved, determined, and ordered by the Fontana Housing Authority that the Operating Budget for the Fiscal Years 2023/24 and 2024/25, submitted by the Executive Director, is hereby adopted.

NOW, THEREFORE, be it also resolved, that the 2023/24 and 2024/25 Operating Budget Appropriations are as follows:
2024/2025
Adopted
2024/2025
Revised
Special Revenue Funds $1,607,140 $503,640
Capital Project Funds $217,700 $223,390
Total Operating Budget $1,824,840 $727,030
APPROVED AND ADOPTED this 13th day of June, 2023.

READ AND APPROVED AS TO LEGAL FORM:
/s/Ruben Duran
General Counsel
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the Fontana Housing Authority, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the Fontana Housing Authority at a regular meeting on the 13th day of June, 2023, by the following vote to-wit:

AYES: Mayor Warren, Mayor Pro Tem Garcia, Council Members Cothran, Roberts and Sandoval NOES:

ABSENT:
/s/Germaine Key ATTEST:

Secretary of the Fontana Housing Authority

/s/Peter Garcia /s/Germaine Key
Chairperson of the Fontana Housing Authority Clerk of the Fontana Housing Authority City of Fontana, California • Supplemental Budget 2024/2025 Appendices
80 RESOLUTION NO� FCF 2023 – 002
A RESOLUTION OF THE FONTANA COMMUNITY FOUNDATION ADOPTING THE FOUNDATION’S OPERATING BUDGET FOR THE FISCAL YEARS 2023/24 AND 2024/25
WHEREAS, the Fontana Community Foundation is comprised of the Fontana Community Foundation Fund; NOW, THEREFORE, be it resolved, determined, and ordered by the Fontana Community Foundation that, the Fontana Community Foundation’s Operating Budget for the Fiscal Years 2023/24 and 2024/25, submitted by the City Manager of the City of Fontana is herewith adopted for the Fontana Community Foundation of the City of Fontana for Fiscal Years 2023/24 and 2024/25.

NOW, THEREFORE, be it also resolved, that the 2023/24 and 2024/25 Operating Budget Appropriations are as follows:
2024/2025
Adopted
2024/2025
Revised
Fontana Community Foundation $6,620 $6,620
APPROVED AND ADOPTED this 13th day of June, 2023.

READ AND APPROVED AS TO LEGAL FORM:
/s/Ruben Duran
Foundation Counsel
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the Fontana Community Foundation do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the Fontana Community Foundation at a regular meeting on the 13th day of June, 2023, by the following vote to-wit:

AYES: Mayor Warren, Mayor Pro Tem Garcia, Council Members Cothran, Roberts and Sandoval NOES:

ABSENT:
/s/Germaine Key ATTEST:

Clerk of the Fontana Community Foundation

/s/Acquanetta Warren /s/Germaine Key
Chairperson of the Fontana Community Foundation Clerk of the Fontana Community Foundation 81

Fontana City CouncilJune 18, 2024

Fontana City Council
June 18, 2024