Fourth Quarter Budget Status Report
Fiscal Year 2023/2024
*
Compared to same period prior fiscal year
Quick Look Indicators Fourth Quarter* See Page
Revenues 7
Expenditures 8
Fund Balance 9
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Table of Contents
Report Objectives .................................................................................................................................................................. 3 Summary of Key Points ....................................................................................................................................................... 4 Significant Economic Trends .............................................................................................................................................. 5 Summary of Proposed General Fund Adjustments .................................................................................................... 6 General Fund Revenues ...................................................................................................................................................... 7 General Fund Expenditures ................................................................................................................................................ 8 Fund Balance Review ........................................................................................................................................................... 9 Organizational Changes .................................................................................................................................................... 10 Liability Claims ..................................................................................................................................................................... 11 Conclusion ............................................................................................................................................................................ 12
Schedules:
General Fund – Fund Balance Reconciliation.......................................................................................... 13 Fund Balance – Other Funds ....................................................................................................................... 14 Recommended Adjustments – General Fund ........................................................................................ 20 Recommended Adjustments – Other Funds .......................................................................................... 21
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Report Objectives
The purpose of the Fourth Quarter Budget Status Report is to:
• Provide the City Council with an overview of all funds; • Comment on significant economic trends;
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance.
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Summary of Key Points
General Fund Revenues. The percent of current budget received as of June 30, 2024, is 94.87%; the percent of recommended budget received as of June 30, 2024, is 94.50% (see page 7). The following adjustments are recommended for a net increase of $586,465:
• I ncrease to Sales Tax $ 270,000
• Increase to Property Tax $3 20,855
• Increase to Miscellaneous Income $ 14,960
• Decrease to Reimbursables $ 19,350
General Fund Expenditures. The percent of current budget spent as of June 30, 2024, is 86.86%; the percent of recommended budget spent as of June 30, 2024, is 86.99% (see page 8). The following adjustments are recommended for a net decrease of $215,659:
• P ersonnel Requests (One- Time) $ 98,150
• Offsetting Adjustments ($ 311,369)
• New Requests (One-Time) ($2,440)
This report recommends funding for the following project funding:
• $3,620,000 Cypress Storm Drain (Storm Drain Fund #622) • $325,000 Center Stage Theater Renovation (Capital Reinvestment Fund #601)
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Significant Economic Trends
Nationally:
• Growth in the US economy continues to come in above expectations, despite elevated interest rates, weakness in other major economies, and the drawdown of excess savings. Although real GDP growth slowed in the first quarter of this year, it is looking increasingly as though policymakers have managed to avoid a recession, all while bringing down inflation closer to the 2% target. Experts foresee that real GDP growth growing about
1.6% the remainder of 2024, and to 2.0% growth in 2025. • The U.S. economy outpaced expectations by adding around 190,000 jobs created in June 2024, down from the surprising 272,000 gain in May 2024.
Experts explain that “There are signs that suggest labor conditions are softening, including job openings falling to more than a three-year low, temporary employment declining 25 of the past 26 months, the unemployment rate rising to 4.0% from 3.4% in April, and growth in part-time employment continuing to outpace full-time employment.
The State of California:
• A forecast by UCLA concluded that the forces driving California’s robust economy remain in place. These forces saw the state grow at a 3.7% compound annual rate in 2023. However, in the remainder of 2024, the continued slowing of the national economy will affect the state’s economy.
Specific sectoral weaknesses in California, as evidenced by its high unemployment rate, will contribute to 2024’s being an atypical year of slower- than-U.S. growth for the state. The unemployment rate is expected to average around 5.2%, and the averages for 2024, 2025 and 2026 are expected to be 5.1%, 4.5% and 4.2%, respectively.
City of Fontana
• At the end of June 2024, 701 single family dwelling permits have been issued compared to with 876 permits for the prior fiscal year last year. • Fourth Quarter 23/24 sales were 20% lower than the same quarter one year ago. This is primarily due to the State being behind on sales tax processing.
• The Local Agency Investment Fund (LAIF) is currently paying 4.52% (daily rate) on City investments as of June 30, 2024, up from 3.26% for the same time last year. The 2-year treasury benchmark rate as of June 30, 2024, is 4.71% down from 4.87% last year.
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Summary of Proposed General Fund Adjustments
The Fourth Quarter Budget Report recommends the following General Fund budget adjustments:
Although budget adjustments are recommended across all City funds, the emphasis of the Fourth Quarter Budget Report is directed at the General Fund. The General Fund provides most of the services commonly associated with government (public safety, recreation, parks, building and planning). This report concentrates on budget trends and issues that impact the delivery of services.
Revenues Expenditures
Increase to Sales Tax 270,000
Increase to Property Tax 320,855
Increase to Miscellaneous Income 14,960
Decrease to Reimbursables (19,350)
586,465$
Finance Additional leave cash out for retirees 98,150
98,150$
Community Services Decrease part-time employee amount for #385,386 xfer (362,099) Development Services Admin Homelessness Care Center 270,000 Public Works & Engineering Decrease utilities for #103 xfer (207,660) Public Works & Engineering Decrease utilities for #427 xfer (11,610) -$ (311,369)$
Police Department Correct Q1 Risk Liability adjustment (2,440) (2,440)$
586,465$ (215,659)$
Transfers: From Fund #301 for LEAD grant cost allocation 29,245 To Fund #385,386 to cover unreimbursed grant expenses 362,099 To Fund #103 to cover overbudget utilities 207,660
To Fund #427 to cover overbudget utilities 11,610
Reserves: Future projects and commitments 250,000
615,710$ 615, 710$
Fund Balance
Impact
Adjust revenue estimates to reflect third quarter collections:
Personnel adjustments (One-Time):
Offsetting adjustments:
New requests (one-time):
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $586,465 as part of the Fourth Quarter Budget Status Report. See page 23 for details of the revenue adjustments.
NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April.
Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
06/30/2024
Percent of Current
Budget Received
Recommended
Fourth Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax 57,415,950$ 57,663,778$ 46,329,496$ 80.34% 270,000$ 57,933,778$ 79.97% Property Tax 40,078,510 40,078,510 41,226,051 102.86% 320,855 40,399,365 102.05% Interest and Rentals 3,784,080 3,784,080 5,740,471 151.70% - 3,784,080 151.70% Franchises 9,750,430 9,750,430 9,944,722 101.99% - 9,750,430 101.99% Business Related 9,805,210 11,626,710 12,720,520 109.41% - 11,626,710 109.41% Development Related 10,381,260 10,381,260 9,706,970 93.50% - 10,381,260 93.50% Recreation 4,095,520 4,481,317 4,487,373 100.14% - 4,481,317 100.14% Motor Vehicle in-Lieu 200,000 200,000 264,152 132.08% - 200,000 132.08% Miscellaneous Revenues 2,341,040 2,712,320 3,312,886 122.14% 14,960 2,727,280 121.47% Reimbursables 2,053,450 2,089,332 1,541,620 73.79% (19,350) 2,069,982 74.48% From Other Agencies 5,966,550 6,114,820 5,966,550 97.58% - 6,114,820 97.58% Total General Fund 145,872,000$ 148,882,557$ 141,240,811$ 94.87% 586,465$ 149,469,022$ 94.50%
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
General Fund Expenditures
General Fund expenditures for Fourth Quarter are on track and within budget. Staff recommends a net decrease in appropriations of $215,659. See page 23 for details of the expenditure adjustments.
NOTE: The above amounts do not include projects.
Department Adopted Budget
Current Budget
Before
Ad
justments
Spent as of
6/30/2024
Percent of Current
Budget Spent
Recommended
Fourth Quarter
Ad
justments
Recommended
Budget After
Ad
justments
Percent of
Recommended
Budge
t Spent
City Administration $ 5,371,110 $ 7,313, 657 $ 6,187,195 84.60% - $ 7,313,657 84.60% Human Resources 1,413,840 1,677, 137 1,388,977 82.82% - 1,677,137 82.82% Administrative Services 623,130 745,047 559,551 75.10% - 745,047 75.10% City Clerk 718,270 765,927 692,377 90.40% - 765,927 90.40% Community Services 15,349,050 15,489, 099 12,510,197 80.77% (362,099) 15,127,000 82.70% Innovation & Technology 4,815,480 5,091, 102 4,494,832 88.29% - 5,091,102 88.29% Finance 4,524,800 5,594, 777 4,915,685 87.86% 98,150 5,692,927 86.35% Development Services 1,567,850 2,703, 111 1,955,037 72.33% 270,000 2,973,111 65.76% Building and Safety 3,364,620 4,079, 699 3,419,410 83.82% - 4,079,699 83.82% Planning 3,345,430 3,339, 175 2,864,462 85.78% - 3,339,175 85.78% Public Works & Engineering 13,398,510 16,280, 597 13,220,664 81.21% (219,270) 16,061,327 82.31% Police 78,182,420 77,895, 424 70,244,072 90.18% (2,440) 77,892,984 90.18% Total General Fund $ 132,674,510 $ 140,974, 752 $ 122,452,461 86.86% $ (215,659) $ 140,759,093 86.99%
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 25% of adopted recurring annual appropriations. The Fourth Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide funding for future contingencies such as earthquakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.
The Fourth Quarter Budget Report recommends the following:
• $250,000 Increase to Future Projects and Commitments
Fund Balance Reserves After Adjustments
25% Contingency Reserve $33,087,836
Animal Shelter JPA Reserve $800,000
Operating Contingencies Reserve $3,000,000
Future Projects and Commitments $750,000
PERS Rate Stability Reserve $10,694,317
Unappropriated Fund Balance 0
Total $48,332,153
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Organizational Changes
Quarterly Budget Reports are routinely used to recommend organizational and/or personnel changes within a fiscal year. Upon approval, the total recurring costs for these organizational changes will be added to the department’s target numbers. The changes have been reviewed by Human Resources and comply with City personnel rules.
There are no organizational changes recommended as part of the Fourth Quarter Budget Status Report.
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Liability Claims
The City Council has authorized the Director of Human Resources and the City Manager to settle liability claims within specified dollar amounts as follows:
City Manager with the concurrence of the City Attorney $25,000 Director of Human Resources/Risk Management with concurrence of the City Attorney $10,000
The City Council has directed staff to report claim settlements as part of each quarterly budget report. There was one liability claim settled during the Fourth Quarter of Fiscal Year 2023/2024.
Claim Number Description Amount
20170001529 Employment Lawsuit 1,500,000$
20150001286 Employment Lawsuit 3,500,000$
5,000,000$
Fourth Quarter Budget Status Report – 2023/2024 City of Fontana July 23, 2024
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2023/2024 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the Fourth Quarter Budget Report continue to adhere to City Council Policy.
As stated by the City Council’s Mission Statement below, the City of Fontana embraces every opportunity to enrich the lives of those who reside in this community, and this is possible due to its committed elected leadership and the talents and ingenuity of the individuals in this community and organization.
The key is through a well-planned, long-term fiscal plan, based upon economic development that will continue to generate high paying long-term employment opportunities, bring in new and stable sales tax revenue sources, and maintaining intergovernmental relations. Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge that comes our way. “We seek and embrace every opportunity to enrich the lives of those who live, work, play and invest in the City of Fontana. ” Mission Statement Adopted April 26, 2022
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
2019/20 2020/21 2021/22 2022/23
Audited Audited Audited Audited Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget 114,334,026$ 128,044,517$ 132,698,387$ 148,136,215$ 145,872,000$ 148,882,557$ 586,465$ 149,469,022$ 101,318,229 100,324,532 111,341,793 118,017,538 132,674,430 140,874,751 (215,659) 140,659,092 13,015,797 27,719,985 21,356,594 30,118,677 13,197,570 8,007,806 802,124 8,809,930 Other sources & uses:
11,199,568 10,455,858 12,073,139 11,585,264 12,194,470 12,387,396 29,245 12,416,641 (24,459,727) (27,553,964) (26,313,909) (26,336,232) (28,949,870) (43,229,127) (581,369) (43,810,496) (13,260,159) (17,098,107) (14,240,770) (14,750,968) (16,755,400) (30,841,731) (552,124) (31,393,855) (244,362) 10,621,878 7,115,824 15,367,709 (3,557,830) (22,833,925) 250,000 (22,583,925) 110,689,508 110,108,740 47,692,360 55,955,422 64,613,687 71,323,131 (0) 71,323,131 (336,406) 41,009
110,108,740$ 120,771,627$ 54,808,184$ 71,323,131$ 61,055,857$ 48,489,206$ 250,000$ 48,739,206$ 327,065$ 253,532$ 375,878$ 407,053$ 375,878$ 407,053$ 407,053$ 2,500,000 2,500,000 0 0 0 0 0
2,827,065 2,753,532 375,878 407,053 375,878 407,053 0 407,053 8,500,057 8,514,643 9,469,586 0 0 0
6,038,085 5,869,393 10,886,393 10,694,317 10,886,393 10,694,317 10,694,317 Annual Shelter JPA 0 0 0 0 0 800,000 800,000
Operating Contingencies 0 0 0 0 0 3,000,000 3,000,000
Future projects and commitments 0 0 0 500,000 250,000 750,000 77,446,533 87,750,059 17,571,327 37,279,851 16,705,750 0 0 94,811,740$ 104,887,627$ 38,303,184$ 48,381,221$ 27,968,021$ 15,401,370$ 250,000$ 15,651,370$ 15,297,000$ 15,884,000$ 16,505,000$ 22,941,910$ 33,087,836$ 33,087,836$ 33,087,836$ Reserved
Fund balance, end of year
FUND BALANCE
Total other sources & uses
Revenues & other sources over (under) expenditures and
other uses
Fund balance, beginning of year
GASB 31 adjustment
Jr. Lien Bonds
Total reserved
Inventories
Designated
Unappropriated
Total available for contingencies
Economic Uncertainty
PERS Rate Stability
Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2023/2024
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other General Funds:
102 City Technology 4,266,840$ -$ 5,703,580$ (9,899,373)$ -$ 71,047$ 71,047$ 103 Facility Maintenance 185,028 129,520 8,523,276 (8,710,820) 0 127,004 - 127,004 104 Office of Emergency Services 1,481,986 150,200 0 (226,060) 0 1,406,126 1,406,126 105 KFON 1,703,897 250,000 0 (234,982) 0 1,718,915 1,718,915 106 Self Insurance 8,219,502 8,612,562 2,500,000 (16,774,590) 0 2,557,474 2,557,474 107 Retirees Medical Benefits 2,042,332 260,000 2,600,000 (2,833,340) 0 2,068,992 2,068,992 108 Supplemental Retirement 0 0 4,722,543 (4,720,103) 0 2,440 (2,440) 0 110 General Fund Operating Projects 1,101,781 1 2,341,120 (3,011,124) (114,371) 317,407 119,563 436,970 115 Lease-Fire 2,406,545 5,121,106 0 0 (7,300,000) 227,651 227,651 125 Storm Water Compliance 564,680 283,500 0 (251,922) 0 596,258 596,258 Total Other General Funds 21,972,591$ 14,806,889$ 26,390,519$ (46,662,314)$ (7,414,371)$ 9,093,314$ 117,123$ 9,210,437$ Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee 22,362,925$ 1,250,000$ -$ -$ (948,550)$ 22,664,375$ -$ 22,664,375$ 221 Federal Seizure Treasury 152,796 10 ,000 0 (75,000) 0 87,796 87,796 222 Crime Prev Asset Seizure 56,027 10,000 0 (33,300) 0 32,727 (3,000) 29,727 223 F
ederal Asset Seizure 11,257,653 5,050,000 0 (5,964,296) 0 10,343,357 175,000 10,518,357 224 State Asset Seizure 577,109 78,000 0 (66,940) 0 588,169 (38,340) 549,829 225 PD Traffic Safety 2,734,142 400,000 0 (513,647) (124,100) 2,496,395 2,496,395 226 Opioid Settlement 303,908 0 0 0 0 303,908 303,908
241 Air Quality Mgmt District 1,400,585 280,000 0 (1,309,803) (12,090) 358,692 358,692 243 Traffic Safety 53,582 45,000 0 (44,190) 0 54,392 54,392 244 Prop 1B 135,736 0 0 0 0 135,736 135,736
245 Measure I Reimb 2010-2040 (6,698,007) 24,510,764 0 (17,736,482) 0 76,275 76,275 246 Measure I Local 2010-2040 21,038,729 5,524,500 0 (25,425,908) (450,220) 687,101 270,883 957,984 281 Gas Tax (State) 1,792,401 6,042,980 0 (6,502,916) (440,440) 892,025 747,976 1,640,001 282 Solid Waste Mitigation 4,809,311 3,000,000 0 (6,154,518) (320,230) 1,334,563 12,800 1,347,363 283 Road Maintenance & Rehab 5,878,181 5,235,830 0 (11,088,106) 0 25,905 25,905 301 G rants (1,122,649) 40,296,216 0 (40,801,026) (6,381) (1,633,840) 1,633,840 0 302 ARPA 2021 37,150,219 (7,200) 0 (37,150,219) 0 (7,200) 9,390 2,190 303 TDA/Article 3 (
21,810) 775,788 0 (753,978) 0 0 0
304 ARPA - County (131,499) 3,125,000 0 (2,993,501) 0 (0) - 0 321 Fed Law Enf Block Grant (592) 236,841 0 (30,328) 0 205,922 (205,300) 622 322 State COPS AB 3229 805,396 615,700 0 (562,565) 0 858,531 858,531 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
362 CDBG 108,982$ 7,396,988$ -$ (6,285,959)$ (91,800)$ 1,128,211$ 185,235$ 1,313,446$ 363 Home Program 819,876 6,391,841 0 (6,194,087) 0 1,017,630 35,619 1,053,249 365 Down Pymt Assistance Prgm $11,406 $0 $0 $0 $0 11,406 11,406 385 After School Program 0 5,488,690 0 (5,116,390) (372,300) 0 220,885 220,885 386 ASES ELO-P Grant (2,140,650) 29,731,200 0 (27,218,250) (372,300) 0 141,214 141,214 395 LMD #1 City Wide 1,576,211 $1,005,890 $0 ($1,169,722) ($244,440) 1,167,939 1,167,939 396 LMD #2 Village of Heritage (149,607) 2,666,800 2,860,626 (4,878,099) (499,720) 0 0 397 LMD #3 Empire Center 252,489 68,390 0 (71,760) (12,830) 236,289 236,289 398 LMD #3 Hunter's Ridge 2,310,498 877,710 115,330 (1,255,179) (161,950) 1,886,409 1,886,409 399 LLMD #3 Hunter's Ridge 43,308 38,650 0 (33,280) (7,000) 41,678 41,678 401 CFD #1 Southridge Village 6,243,504 5,505,000 0 (6,092,814) (3,106,300) 2,549,390 (350,880) 2,198,510 403 CFD #6-3A Bellgrove II 406,648 252,360 0 (170,570) (55,650) 432,788 432,788 404 CFD #6-2 N Morningside 330,201 100,300 0 (76,750) (15,280) 338,471 (22,330) 316,141 405 CFD #6-1 Stratham 587,175 202,710 0 (120,783) (124,270) 544,832 544,832 406 CFD #6 The Landings 2,924,560 363,100 171,440 (573,811) (88,650) 2,796,639 2,796,639 407 CFD #7 Country Club Estates 316,133 123,350 13,350 (169,956) (33,310) 249,567 249,567 408 CFD #8 Presley 739,099 79,800 172,600 (384,102) (57,150) 550,247 550,247 409 CFD #9M Morningside 165,062 179,660 0 (130,085) (123,490) 91,147 (50,000) 41,147 410 CFD #10M Jurupa Industrial 270,498 41,370 0 (37,710) (9,390) 264,768 (8,200) 256,568 412 CFD #12 Sierra Lakes 1, 377,185 1,003,980 21 2,030 (1,355,443) (199,480) 1,038,272 1,038,272 413 CFD #13M Summit Heights 703,433 516,770 102,530 (864,913) (125,690) 332,130 332,130 414 CFD #14M Sycamore Hills 143,926 467,380 0 (298,951) (234,320) 78,035 78,035 415 CFD #15M Silver Ridge 265,172 322,850 0 (136,210) (220,880) 230,932 230,932 416 CFD #16M Ventana Pointe 108,122 47,320 0 (38,320) (36,730) 80,392 80,392 418 CFD #18M Badiola Homes 44,699 7,490 0 (2,840) (7,080) 42,269 42,269 420 CFD #20M 92,790 35,200 0 (30,840) (23,400) 73,750 73,750 421 CFD #21M 226,931 43,640 0 (17,785) (25,630) 227,156 227,156 423 CFD #23M 36,542 8,210 0 (3,520) (13,410) 27,822 27,822 424 CFD#24M 178,312 49,040 0 (19,670) (31,180) 176,502 176,502 425 CFD #25M 294,932 89,620 0 (44,235) (58,080) 282,237 282,237 427 CFD #27M (4,362) 64,310 0 (46,560) (12,960) 428 - 428 428 CFD #28M 509,128 158,990 0 (58,785) (112,090) 497,243 (40,000) 457,243 429 CFD #29M 29,997 29,040 0 (18,934) (23,400) 16,703 (3,300) 13,403
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
430 CFD #30M 746,815$ 257,550$ -$ (115,666)$ (156,360)$ 732,339$ -$ 732,339$ 431 CFD #31 Citrus Heights North 685,072 528,650 0 (232,759) (187,300) 793,663 793,663 432 CFD #32M $97,864 $19,580 0 ($3,408) ($17,400) $96,636 96,636 433 CFD #33M Empire Lighting 163,587 45,340 0 (41,910) (6,140) 160,877 160,877 434 CFD #34 Empire Detention Basin 250,486 23,250 0 (11,849) (4,580) 257,307 257,307 435 CFD #35M 1,138,062 575,690 0 (693,986) (166,170) 853,596 853,596 436 CFD #36M 50,654 24,220 0 (8,810) (18,190) 47,874 (22,500) 25,374 437 CFD #37 Montelago 274,729 95,690 0 (68,530) (45,010) 256,879 (85,000) 171,879 438 CFD #38M 805,497 194,420 0 (75,694) (114,980) 809,243 809,243 439 CFD #39M 46,057 24,480 0 (12,240) (15,310) 42,987 (2,000) 40,987 440 CFD #40M 67,824 11,590 0 (940) (7,530) 70,944 70,944 441 CFD #41M 115,776 16,580 0 (12,290) (7,480) 112,586 112,586 442 CFD #42M 251,990 48,070 0 (66,210) (4,350) 229,500 229,500 444 CFD #44M 29,200 9,810 0 (6,000) ( 5,570) 27,440 27,440 445 CFD #45M 350,569 109,960 0 (
65,800) (52,740) 341,989 341,989
446 CFD #46M 293,370 53,290 0 (29,180) (21,900) 295,580 295,580 447 CFD #47M 13,351 12,610 0 (9,394) (5,490) 11,077 (9,000) 2,077 448 CFD #48M 403,969 82,690 0 (46,776) (29,050) 410,833 410,833 449 CFD #49M 32,822 14,030 0 (11,710) (5,650) 29,492 29,492 450 CFD #50M 84,279 39,080 0 (15,520) (27,850) 79,989 79,989 451 CFD #51M 127,838 72,390 0 (48,234) (35,630) 116,364 (30,000) 86,364 453 CFD #53M 72,232 9,700 0 (4,520) (4,850) 72,562 72,562 454 CFD #54M 62,894 27,460 0 (14,004) (13,060) 63,290 (30,000) 33,290 455 CFD #55M 52,954 7,830 0 (5,460) (2,930) 52,394 52,394 456 CFD #56M 115,365 28,650 0 (6,920) (25,270) 111,825 111,825 457 CFD #57M 62,877 16,460 0 (10,440) (5,750) 63,147 (8,000) 55,147 458 CFD #58M 15,648 4,860 0 (530) (3,820) 16,158 16,158 459 CFD #59M 7,906 2,640 0 (530) (40) 9, 976 9,976
460 CFD #60M 77,554 13,820 0 (10,040) (5,290) 76,044 76 ,044
461 CFD #61M 361,806 60,300 0 (21,460) (28,100) 372,546 372,546 462 CFD #62M 41,802 6,140 0 (2,170) (160) 45,612 45,612 463 CFD #63M 522,826 60,240 0 (21,930) (1,590) 559,546 (8,000) 551,546 464 CFD #64M 69,667 5,420 0 0 0 75,087 75,087
465 CFD #65M 184,447 21,880 0 (7,730) (10,270) 188,327 188,327
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
467 CFD #67M 181,686$ 46,400$ -$ (19,550)$ (23,820)$ 184,716$ -$ 184,716$ 468 CFD #68M 132,523 27,070 0 (14,560) (12,090) 132,943 132,943 469 CFD #69M 609,686 180,880 0 (74,070) (98,670) 617,826 617,826 470 CFD #70M Avellino 214,130 85,870 0 (49,230) (37,730) 213,040 213,040 471 CFD #71M Sierra Crest 353,541 128,820 0 (122,520) (44,370) 315,471 315,471 472 CFD #72M 30,702 11,810 0 (5,780) (5,910) 30,822 (6,000) 24,822 473 CFD #73M 262,024 72,280 0 (30,620) (36,140) 267,544 267,544 474 CFD #74M 458,452 93,310 0 (34,290) (900) 516,572 516,572 475 CFD #75M 53,524 15,800 0 (7,460) (8,260) 53,604 53,604 476 CFD #76M 80,813 36,880 0 (32,610) (14,730) 70,353 70,353 477 CFD #77M 47,282 14,190 0 (6,720) (6,270) 48,482 (1,500) 46,982 478 CFD #78M 252,107 76,860 0 (16,820) (53,170) 258,977 (24,000) 234,977 479 CFD #79M 152,724 23,650 0 (320) (20) 176,034 176,034 480 CFD #80M 455,435 233,690 0 (99,660) ( 120,090) 469,375 (30,000) 439,375 481 CFD #81M 112,883 12
0,100 0 (82,520) (53,920) 96,543 (51,800) 44,743 482 CFD #82M 139,772 29,800 0 0 0 169,572 169,572
483 CFD #83M 172,212 68,170 0 (30,170) (29,650) 180,562 180,562 484 CFD #84M 38,552 21,450 0 (8,130) (9,490) 42,382 (1,500) 40,882 485 CFD #85 THE MEADOWS 789,916 461,110 0 (294,340) (124,380) 832,306 832,306 486 CFD #86 ETIWANDA RIDGE 174,902 70,130 0 (47,310) (31,650) 166,072 166,072 487 CFD #87 El Paseo 209,684 80,910 0 (14,740) (59,090) 216,764 (8,000) 208,764 488 CFD #88 SIERRA CREST II 233,306 125,040 0 (68,390) (39,260) 250,696 250,696 489 CFD #89 BELROSE 212,155 67,190 0 (19,370) (28,990) 230,985 (7,000) 223,985 490 CFD #90 SUMMIT @ ROSENA PH i 1,191,538 388,250 0 (238,490) (114,190) 1,227,108 1,227,108 491 CFD #91M 25,678 6,690 0 0 (2,160) 30,208 30,208
492 CFD #92M 65,672 18,400 0 (7,550) (5,140) 71,382 71,382 493 CFD #93M 43,761 12,380 0 (10,800) (4,100) 41,241 41,241 494 CFD #94M 8,270 3,850 0 0 ( 1,620) 10,500 10,500
495 CFD #95 SUMMIT @ ROSENA PH II 462,549 178,920 0 (180,300) (27,760) 43 3,409 433,409
496 CFD #96M Tr. 19957 32,707 12,230 0 (5,800) (2,970) 36,167 36,167 497 CFD #97M 20,547 5,720 0 0 (3,520) 22,747 22,747
498 CFD #98M 17,744 6,640 0 0 (2,430) 21,954 21,954
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Special Revenue Funds:
500 CFD #100M 160,459$ 91,490$ -$ (26,610)$ (160)$ 225,179$ -$ 225,179$ 501 CFD #101M 23,570 8,900 0 0 (3,250) 29,220 29,220
502 CFD #102M 14,745 5,520 0 0 (1,620) 18,645 18,645
503 CFD #103M Estrada 13,040 4,940 0 0 (1,350) 16,630 16,630 504 CFD #104M 27,061 15,160 0 (5,700) (3,520) 33,001 33,001 505 CFD #105M 84,501 50,800 0 (19,620) (26,260) 89,421 89,421 506 CFD #106M 167,706 101,300 0 (11,480) (42,540) 214,986 (6,000) 208,986 507 CFD #107M 39,260 43,910 0 (7,260) (28,910) 47,000 47,000 509 CFD #109M 351,337 392,880 0 (197,010) (128,760) 418,447 418,447 510 CFD #510M 0 17,420 0 0 (4,870) 12,550 12,550
511 CFD #111M 0 72,470 0 (10,030) (53,500) 8,940 8,940
512 CFD #112M 0 340,580 0 (202,850) (137,730) 0 0
Total Special Revenue Funds 137,152,285$ 166,231,298$ 3,647,906$ (223,808,356)$ (11,272,941)$ 71,950,192$ 2,381,192$ 74,331,384$ Debt Service Funds:
580 General Debt Service (2,069)$ 1,123,100$ 2,880,930$ (4,001,030)$ -$ 931$ -$ 931$ Total Debt Service Funds (2,069)$ 1,123,100$ 2,880,930$ ( 4,001,030)$ -$ 931$ -$ 931$ Capital Project Funds:
601 Capital Reinvestment 20,185,139$ 5,133,000$ 22,411,142$ (47,535,593)$ -$ 193,688$ (178,757)$ 14,931$ 602 Capital Improvements 879,057 3,508,656 9,386,360 (12,918,134) (530,000) 325,939 1,075 327,014 603 Future Capital Projects 9,249,373 0 0 (344,883) (151,420) 8,753,070 8,753,070 620 San Sevaine Flood Control 1,931,487 804,200 394,465 (487,375) (8,320) 2,634,457 2,634,457 621 Upper Etiwanda Flood Control 45,916 0 0 0 0 45,916 45,916 622 Storm Drain 20,758,648 3,555,000 0 (8,650,196) (98,460) 15,564,992 (3,620,000) 11,944,992 623 Sewer Expansion 345,455 2,525,000 0 (2,755,000) (19,280) 96,175 96,175 630 Circulation Mitigation 21,801,505 4,796,000 0 (22,671,265) (73,880) 3,852,360 17,151 3,869,511 631 Fire Assessment 606,385 260,000 0 (423,922) (279,570) 162,893 162,893 632 General Government 12,445,257 430,000 541,458 (12,679,222) 0 737,493 737,493 633 Landscape Medians 5,826,877 540,000 0 ( 6,141,289) (11,720) 213,868 213,868 634 Library Capital Improvement 1,182,631 200,000 366,913 (466,385) (6,440) 1,276,719 1,276,719 635 Parks Development 20,319,444 1,850,000 600,000 (9,545,343) (8,510,330) 4,713,771 4,713,771 636 Police Capital Facilities 3,712,826 400,000 524,414 (1,050,360) (38,880) 3, 548,000 3,548,000
637 Underground Utilities 292,716 0 0 0 0 292,716 292,716 650 CFD #2 Village of Heritage (62,556) 0 62,556 0 0 0 0
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Unaudited
Fund Balance
July 1, 2023
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2024
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2023/2024
Capital Project Funds:
653 CFD #7 Club Estates 5,573$ -$ -$ -$ -$ 5,573$ -$ 5,573$ 654 CFD #11 Heritage West 905 0 0 0 0 905 905
655 CFD #12 Sierra Lakes 8,153 0 0 0 0 8,153 8,153
657 CFD #31 Citrus Heights North $2,897,531 0 0 0 0 2,897,531 2,897,531 658 CFD #31 7,491 0 0 0 0 7,491 7,491
659 CFD #70 Avellino 1,197 0 0 0 0 1,197 1,197
660 CFD #71 Sierra Crest 2,686 0 0 0 0 2,686 2,686
661 CFD #80 Bella Strada 7,663 0 0 0 0 7,663 7,663
663 CFD #74B Citrus/Summit 181,950 0 0 0 0 181,950 181,950 664 CFD #86 Etiwanda Ridge 965,640 0 0 0 0 965,640 965,640 665 CFD #85 The Meadows 5,829 0 0 0 0 5,829 5,829
666 CFD #88 Sierra Crest II 95,353 0 0 0 0 95,353 95,353 667 CFD #89 Belrose 88,644 0 0 0 0 88,644 88,644
668 CFD #90 Summit @ Rosena Ph I 11,857,846 0 0 (675,106) (1,249,492) 9,933,248 (2) 9,933,246 669 C FD #95 Summit @ Rosena II 8,344,030 0 0 (287,064) ( 2,177,756) 5,879,210 5,879,210 670 CFD #87 El Paseo 1,789,590 0 0 0 (1,000,000) 789,590 789,590 671 CFD #106 Mountain View 2,175,834 0 0 0 (2,100,000) 75,834 75,834 672 CFD #99 The Retreat 4,135,899 0 0 (8,000) (800,000) 3,327,899 3,327,899 673 CFD #100 Victoria 0 5,076,251 0 (313,018) (900,000) 3,863,233 3,863,233 674 CFD #111 Monterado 0 0 0 0 0 0 7,183,524 7,183,524 Total Capital Project Funds 152,091,975$ 29,078,107$ 34,287,308$ (126,952,155)$ (17,955,548)$ 70,549,687$ 3,402,991$ 73,952,678$ Enterprise Funds:
701 Sewer Maintenance & Operations 7,732,360$ 28,880,000$ -$ (27,335,703)$ (2,266,640)$ 7,010,017$ -$ 7,010,017$ 702 Sewer Capital Projects 1,836,622 275,000 0 (343,080) (9,140) 1,759,402 1,759,402 703 Sewer Replacement 9,490,733 1,000,000 0 (9,236,103) (107,170) 1,147,460 174,265 1,321,725 710 Water Utility 745,043 0 0 0 0 745,043 745,043
720 Stage Red 750,000 50,000 0 (550,000) 0 250,000 (250,000) 0 Total Enterprise Funds 20,554,758$ 30,205,000$ -$ (37,464,886)$ (2,382,950)$ 10,911,922$ (75,735)$ 10,836,187$ Internal Service Fund:
751 FLEET OPERATIONS 15,894,400$ 8,181,854$ 2,803,440$ (12,682,833)$ (142,560)$ 14,054,301$ -$ 14,054,301$ Total Internal Service Funds 15,894,400$ 8,181,854$ 2,803,440$ (12,682,833)$ (142,560)$ 14,054,301$ -$ 14,054,301$
347,663,941$ 249,626,248$ 70,010,103$ (451,571,574)$ (39,168,370)$ 176,560,348$ 5,825,571$ 182,385,919$ TOTAL ALL FUNDS
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
101 General Fund (215,659) 586,465 29,245 581,369 250,000 Revenue Adjustments
10128000 FN Finance 6900 Operating Transfers In 29,245 29,245 Xfer from Fund #301 for LEAD grant cost allocation 10128000 FN Finance 5016 Prop Tax In Liew of VLF 320,855 320,855 Increase revenue projections based on receipts to date 10140100 PD Administrative Services 6028 Immigration Letter Fee 1,100 1,100 Increase revenue projections based on receipts to date 10140100 PD Administrative Services 6030 License Fee 6,400 6,400 Increase revenue projections based on receipts to date 10140100 PD Administrative Services 6450 Miscellaneous Income (300) (300) Decrease revenue projections based on receipts to date 10140200 PD Field Services-Admin 6029 System Report Fee 1,500 1,500 Increase revenue projections based on receipts to date 10140200 PD Field Services-Admin 6450 Miscellaneous Income (4,040) (4,040) Decrease revenue projections based on receipts to date 10140200 PD Field Services-Admin 6475 Reimb Exp - Police 520 520 Increase revenue projections based on receipts to date 10140200 PD Field Services-Admin 6483 Reimb Exp - Personnel 1,200 1,200 Increase revenue projections based on receipts to date 10140222 PD Traffic 6034 Traffic Collision Report 4,000 4,000 Increase revenue projections based on receipts to date 10140231 PD Patrol Units 6483 Reimb Exp - Personnel (10,000) (10,000) Decrease revenue projections based on receipts to date 10140368 PD Narcotics Unit 6483 Reimb Exp - Personnel 1,420 1,420 Increase revenue projections based on receipts to date 10140377 PD Investigations 6483 Reimb Exp - Personnel (8,870) (8,870) Decrease revenue projections based on receipts to date 10140380 PD I.C.A.C. 6483 Reimb Exp - Personnel (3,620) (3,620) Decrease revenue projections based on receipts to date 10140491 PD Records 6029 System Report Fee 1,000 1,000 Increase revenue projections based on receipts to date 10140493 PD Property 6035 Confiscated Firearms Fee 3,800 3,800 Increase revenue projections based on receipts to date 10140493 PD Property 6632 Surp - NBV@ Disposal 1,500 1,500 Increase revenue projections based on receipts to date Personnel Requests (One-Time)
10128XXX FN Various 7012 Annual Leave Cash Out 98,150 (98,150) Additional leave cash out needed for retirees Offsetting Adjustments
10124100 CS Community Programs-Admin 7111 Part-Time Employees (18,000) 18,000 } 10124110 CS Art Depot-General 7111 Part-Time Employees (70,000) 70,000 } 10124142 CS Performing Arts/Auditorium 7111 Part-Time Employees (60,000) 60,000 } 10124144 CS Marketing & Promotions 7111 Part-Time Employees (60,000) 60,000 } 10124147 CS MYAC 7111 Part-Time Employees (15,000) 15,000 } 10124252 CS Senior Comm Center-Nutrition 7111 Part-Time Employees (120,000) 120,000 } 10124312 CS Miller Fitness Center-General 7111 Part-Time Employees (19,099) 19,099 } 10124101 CS Admin-After School Gen'l 8790 Operating Transfer Out 362,099 (362,099) } 10130103 DS Cannabis Business 5065 Cannabis Tax 270,000 270,000 } 10130103 DS Cannabis Business Various Operating Accounts 270,000 (270,000) } 10137202 PW&E Parks 8020 Utilities (11,610) 11,610 } 10137202 PW&E Parks 8790 Operating Transfer Out 11,610 (11,610) } 10137205 PW&E Pools 8020 Utilities (50,060) 50,060 } 10137208 PW&E Street Lights 8020 Utilities (83,100) 83,100 } 10137209 PW&E Landscape Maintenance 8020 Utilities (74,500) 74,500 } 10137209 PW&E Landscape Maintenance 8790 Operating Transfer Out 207,660 (207,660) } New Requests (One-Time)
10140231 PD Patrol Units 8220 Risk Liability (2,440) 2,440 Decrease appropriations to correct Q1 adjustment General Fund - Recommended Adjustments
Fiscal Year 2023/2024
Increase revenues and appropriations for Homelessness Care Center File #21-3068, CC Approved 06/18/24
Decrease appropriations and Xfer to Funds #385,386 to cover unreimbursed grant expenses from FY22-23
Decrease appropriations and transfer to Fund #103 for overbudget utilities
Decrease appropriations and Xfer to Fund #427 for overbudget utilities
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
103 Facility Maintenance 207,660 - 207,660 - - 10337317 PW&E Facilities Maintenance 6900 Operating Transfers In 207,660 207,660 } 10337317 PW&E Facilities Maintenance 8020 Utilities 207,660 (207,660) } 108 Supplemental Retirement 2,440 - - - (2,440) 10815103 HR Supplemental Retirement 8220 Risk Liability 2,440 (2,440) Increase appropriations to correct Q1 adjustment 110 GF Operating Projects (115,523) 4,040 - - 119,563 04032033-110-A PD Bike Patrol-CDBG Public Safety Various Personnel Accounts (119,563) 119,563 Moving appropriations to Fund #362 ESG CV3 Project to cover payroll actuals being moved to grant
40200007-110-A PD Metal Recycling Program 6450 Miscellaneous Income 4,040 4,040 } 40200007-110-A PD Metal Recycling Program 8013 Equip (Non-Comp) <$5000 4,040 (4,040) } 222 Crime Prev Asset Seizure - (3,000) - - (3,000) 22240116 PD Crime Prevention 15% 6017 Seizures - 15% Crime Pre (3,000) (3,000) Decrease revenue projections based on receipts to date 223 Federal Asset Seizure - 175,000 - - 175,000 22340373 PD Federal Seizures 6019 Seizures - Federal 175,000 175,000 Increase revenue projections based on receipts to date 224 State Asset Seizure - (38,340) - - (38,340) 22440372 PD Asset Seizure 6018 Seizures - 85% State (38,340) (38,340) Decrease revenue projections based on receipts to date 246 Measure I 2010-2040 Local (270,883) - - - 270,883 24637599 PW&E Traffic Engineering 8320 Capital Acquisition (148,090) 148,090 } 24637699 PW&E Capital Projects Various Operating Accounts (7,364) 7,364 } 37500027-246-A PW&E Citywide Centracs Expansion 8329 Other Construction (38,910) 38,910 Project complete, return unused project funding back to FB 37600030-246-A PW&E Cherry Ave. and S. Highland Ave. TS Various Operating Accounts (76,519) 76,519 Project complete, return unused project funding back to FB 281 Gas Tax (State) (747,976) - - - 747,976 28137208 PW&E Street Lights 8020 Utilities 1,092,764 (1,092,764) Increase appropriations to correct overbudget utilities 37600066-281-A PW&E Village of Herit. Pave Rehab-South 8329 Other Construction (1,840,740) 1,840,740 Decrease unused appropriations to fund balance 282 Solid Waste Mitigation (12,800) - - - 12,800 28237699 PW&E Capital Projects 8117 Inspection (12,800) 12,800 Decrease appropriations to reconcile General Ledger with Project Ledger
Decrease appropriations to reconcile General Ledger with Project Ledger
Xfer from GF #101 and increase appropriations to correct overbudget utilities
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
Increase revenues and appropriations for metal/gun recycling reimbursement
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
301 Grants (1,492,425) 170,660 - 29,245 1,633,840 30130299 DS Housing Grant Project 5328 CDBG Grant Reimbursement 1,704,519 1,704,519 } 30137699 PW&E Capital Projects 5311 Federal Grant Funds (63,524) (63,524) } 30140199 PD PD Admin Project 5367 State Grant 128,942 128,942 } 30140299 PD Field Services Project 5349 Homeland Security Grant (26,050) (26,050) } 30140399 PD Special Operations Project 5325 Police OTS Reimb (110,047) (110,047) } 30200018-301-A DS CalHome Program 2021 5328 CDBG Grant Reimbursement (43,682) (43,682) } 30200018-301-A DS CalHome Program 2021 8130 Other Professional Svcs (43,682) 43,682 } 30200021-301-A DS Homekey 2 5328 CDBG Grant Reimbursement (1,250,894) (1,250,894) } 30200021-301-A DS Homekey 2 Various Operating Accounts (1,250,894) 1,250,894 } 30200019-301-A DS FHC-1 Tamarind Project Various Personnel Accounts (2,479) 2,479 } 30200019-301-A DS FHC-1 Tamarind Project 8130 Other Professional Svcs 2,479 (2,479) } 30200022-301-A DS LBP & Healthy Home Grant 8010 Departmental Expense (29,245) 29,245 } 30200022-301-A DS LBP & Healthy Home Grant 8790 Operating Transfer Out 29,245 (29,245) } 30200022-301-A DS LBP & Healthy Home Grant Various Personnel Accounts 19,980 (19,980) } 30200022-301-A DS LBP & Healthy Home Grant 8013 Equip (Non-Comp) <$5000 (19,980) 19,980 } 30200022-301-B DS LBP & Healthy Home Grant 5328 CDBG Grant Reimbursement 655 655 } 30200022-301-B DS LBP & Healthy Home Grant 8119 Construction-Non-Capital 655 (655) } 37600003-301-A PW&E Fontana SRTS Gap Closure 5390 Misc Grant Reimb (41,586) (41,586) } 37600003-301-A PW&E Fontana SRTS Gap Closure 8329 Other Construction (5,137) 5,137 } 37600003-301-C PW&E Fontana SRTS Gap Closure Various Personnel Accounts (38,122) 38,122 } 37600003-301-C PW&E Fontana SRTS Gap Closure 8399 Project Personnel Offset 1,673 (1,673) } 37603339-301-A PW&E Alder-Locust-Ramona SRTS 5390 Misc Grant Reimb (127,673) (127,673) } 37603339-301-B PW&E Alder-Locust-Ramona SRTS 8113 Design/Architect Service (12,174) 12,174 } 37603339-301-C PW&E Alder-Locust-Ramona SRTS 8312 Land Acquisition Exp (115,499) 115,499 } 302 ARPA - City (2,190) 7,200 - - 9,390 30236099 PW&E Engineering Project 5311 Federal Grant Funds 7,200 7,200 Increase revenues to reconcile General Ledger with Project Ledger
30237699 PW&E Downtown Parking Structure 8118 Environmental Services (2,190) 2,190 Decrease appropriations to reconcile General Ledger with Project Ledger
37600036-302-A PW&E Septic to Sewer Conversion 8329 Other Construction (1,500,000) 1,500,000 } 37603361-302-A PW&E Cypress Storm Drain 8329 Other Construction 1,500,000 (1,500,000) } 304 ARPA - County - - - - - 37200006-304-G PW&E Jack Bulik Park Improvement 8133 Security Services (130,000) 130,000 } 37200007-304-D PW&E Veterans Park Improvement 8133 Security Services 130,000 (130,000) } 321 Fed Law Enf Block Grant - (205,300) - - (205,300) 32140299 PD Field Services Project 5321 Federal Law Enforcement (205,300) (205,300) Decrease revenues to correct excess rollover from FY22/23 Adjust revenues to reconcile General Ledger with Project Ledger
Decrease payroll appropriations to cover operating
deficienciesDecrease operating appropriations to cover personnel deficiencies
Decrease revenues and appropriations for expired grant
funding
Decrease revenues and appropriations to clear unused
budgetDecrease appropriations and Xfer to General Fund for LEAD grant allocation Journals
Decrease revenues and appropriations for Alder-Locust-
Ramona SRTS ineligible reimbursements
Decrease revenues and appropriations for Fontana School Gap ineligible reimbursements
Increase revenues and appropriations to match grant
allocation
Move appropriations from Septic to Sewer to Cypress Storm Drain project File #21-3005, CC Approved 05/28/24
Move appropriations per amended SB County ARPA contract
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
362 CDBG (188,333) (3,098) - - 185,235 36230299 DS Housing Project Various Operating Accounts 32 (32) Increase appropriations to correct rollover shortage from FY22/23
30200010-362-A DS CDBG-CV Administration Various Personnel Accounts (5,370) 5,370 } 30200010-362-A DS CDBG-CV Administration 8130 Other Professional Svcs 5,370 (5,370) } 30200011-362-A DS CDBG Housing Admin 5328 CDBG Grant Reimbursement (10,903) (10,903) } 30200011-362-A DS CDBG Housing Admin Various Personnel Accounts (35,000) 35,000 } 30200011-362-A DS CDBG Housing Admin Various Operating Accounts (73,940) 73,940 } 30200011-362-A DS CDBG Housing Admin Various Personnel Accounts (33,283) 33,283 } 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs 33,283 (33,283) } 30200012-362-A DS Emergency Solutions Grant 7018 Medicare-F/T (145) 145 } 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs 145 (145) } 30200015-362-A DS ESG-CV2 5328 CDBG Grant Reimbursement 7,805 7,805 } Increase revenues for project close out 30200015-362-A DS ESG-CV2 7020 Worker's Comp (240) 240 } 30200015-362-A DS ESG-CV2 Various Operating Accounts (79,185) 79,185 } 30200020-362-A DS ESG CV3 Various Personnel Accounts 100,884 (100,884) } 30200020-362-A DS ESG CV3 8130 Other Professional Svcs (100,884) 100,884 } 30200020-362-B DS ESG CV3 Various Personnel Accounts 119,563 (119,563) } 30200020-362-B DS ESG CV3 8130 Other Professional Svcs (119,563) 119,563 } 363 HOME (40,093) (4,474) - - 35,619 03020004-363-A DS HOME-ARP TBD Various Personnel Accounts 3,899 (3,899) } 03020004-363-A DS HOME-ARP TBD 8010 Departmental Expense (3,899) 3,899 } 30200017-363-A DS Home Program 5328 CDBG Grant Reimbursement (4,474) (4,474) } 30200017-363-A DS Home Program 8130 Other Professional Svcs (40,093) 40,093 } 30200017-363-A DS Home Program Various Personnel Accounts (94,227) 94,227 } 30200017-363-A DS Home Program 8130 Other Professional Svcs 94,227 (94,227) } 385 After School Program - - 220,885 - 220,885 38524101 CS FELP-After School Admin 6900 Operating Transfers In 220,885 220,885 Xfer from General Fund #101 for unreimbursed grant expenses
386 ASES ELO-P Grant - - 141,214 - 141,214 38624101 CS ASES ELO-P Admin 6900 Operating Transfers In 141,214 141,214 Xfer from General Fund #101 for unreimbursed grant expenses
401 CFD #1 Southridge Village 350,880 - - - (350,880) 40137202 PW&E Parks 8329 Other Construction 350,880 (350,880) C/O FY21/22 appropriation for County to pay for park improvements at Southridge Park
404 CFD #6-2 N Morningside 22,330 - - - (22,330) 40437209 PW&E Landscape Maintenance 8020 Utilities 22,330 (22,330) Increase appropriations to correct overbudget utilities 409 CFD #9M Morningside 50,000 - - - (50,000) 40937209 PW&E Landscape Maintenance 8020 Utilities 50,000 (50,000) Increase appropriations to correct overbudget utilities 410 CFD #10M Jurupa Ind 8,200 - - - (8,200) 41037209 PW&E Landscape Maintenance 8020 Utilities 8,200 (8,200) Increase appropriations to correct overbudget utilities Decrease revenues and appropriations to match grant
allocation
Decrease payroll appropriations to cover operating
deficiencies
Move payroll budget to cover operating deficiencies
Decrease appropriations for project close out
Moving appropriations from Fund #110 and Bike Patrol
project to cover payroll actuals being moved to grant
Decrease payroll appropriations to cover operating
deficiencies
Decrease payroll appropriations to cover operating
deficiencies
Decrease payroll appropriations to cover operating
deficiencies
Decrease revenues and appropriations to match grant
allocation
Decrease operating appropriations to cover personnel
deficiencies
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
427 CFD #27M 11,610 - 11,610 - - 42737209 PW&E Landscape Maintenance 6900 Operating Transfers In 11,610 11,610 } 42737209 PW&E Landscape Maintenance 8020 Utilities 11,610 (11,610) } 428 CFD #28M 40,000 - - - (40,000) 42837209 PW&E Landscape Maintenance 8020 Utilities 40,000 (40,000) Increase appropriations to correct overbudget utilities 429 CFD #29M 3,300 - - - (3,300) 42937209 PW&E Landscape Maintenance 8020 Utilities 3,300 (3,300) Increase appropriations to correct overbudget utilities 436 CFD #36M 22,500 - - - (22,500) 43637209 PW&E Landscape Maintenance 8020 Utilities 22,500 (22,500) Increase appropriations to correct overbudget utilities 437 CFD #37 Montelago 85,000 - - - (85,000) 43737209 PW&E Landscape Maintenance 8020 Utilities 85,000 (85,000) Increase appropriations to correct overbudget utilities 439 CFD #39M 2,000 - - - (2,000) 43937209 PW&E Landscape Maintenance 8020 Utilities 2,000 (2,000) Increase appropriations to correct overbudget utilities 447 CFD #47M 9,000 - - - (9,000) 44737209 PW&E Landscape Maintenance 8020 Utilities 9,000 (9,000) Increase appropriations to correct overbudget utilities 451 CFD #51M 30,000 - - - (30,000) 45137209 PW&E Landscape Maintenance 8020 Utilities 30,000 (30,000) Increase appropriations to correct overbudget utilities 454 CFD #54M 30,000 - - - (30,000) 45437209 PW&E Landscape Maintenance 8020 Utilities 30,000 (30,000) Increase appropriations to correct overbudget utilities 457 CFD #57M 8,000 - - - (8,000) 45737209 PW&E Landscape Maintenance 8020 Utilities 8,000 (8,000) Increase appropriations to correct overbudget utilities 463 CFD #63M 8,000 - - - (8,000) 46337209 PW&E Landscape Maintenance 8020 Utilities 8,000 (8,000) Increase appropriations to correct overbudget utilities 472 CFD #72M 6,000 - - - (6,000) 47237209 PW&E Landscape Maintenance 8020 Utilities 6,000 (6,000) Increase appropriations to correct overbudget utilities 477 CFD #77M 1,500 - - - (1,500) 47737209 PW&E Landscape Maintenance 8020 Utilities 1,500 (1,500) Increase appropriations to correct overbudget utilities 478 CFD #78M 24,000 - - - (24,000) 47837209 PW&E Landscape Maintenance 8020 Utilities 24,000 (24,000) Increase appropriations to correct overbudget utilities 480 CFD #80 Bella Strada 30,000 - - - (30,000) 48037209 PW&E Landscape Maintenance 8020 Utilities 30,000 (30,000) Increase appropriations to correct overbudget utilities 481 CFD #81M 51,800 - - - (51,800) 48137202 PW&E Parks 8020 Utilities 800 (800) } 48137208 PW&E Street Lights 8020 Utilities 10,000 (10,000) } 48137209 PW&E Landscape Maintenance 8020 Utilities 40,000 (40,000) } 48137210 PW&E Technical Services 8020 Utilities 1,000 (1,000) } Increase appropriations to correct overbudget utilities Xfer from General Fund #101 and increase appropriations to correct overbudget utilities
Fourth Quarter Budget Status Report - 2023/2024 City of Fontana July 23, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2023/2024
484 CFD #84M 1,500 - - - (1,500) 48437208 PW&E Street Lights 8020 Utilities 1,000 (1,000) } 48437209 PW&E Landscape Maintenance 8020 Utilities 500 (500) } 487 CFD #87 El Paseo 8,000 - - - (8,000) 48737209 PW&E Landscape Maintenance 8020 Utilities 8,000 (8,000) Increase appropriations to correct overbudget utilities 489 CFD #89 Belrose 7,000 - - - (7,000) 48937209 PW&E Landscape Maintenance 8020 Utilities 7,000 (7,000) Increase appropriations to correct overbudget utilities 506 CFD #106 Mountainview 6,000 - - - (6,000) 50637209 PW&E Landscape Maintenance 8020 Utilities 6,000 (6,000) Increase appropriations to correct overbudget utilities 601 Capital Reinvestment 178,757 - - - (178,757) 60137699 PW&E Capital Projects 8117 Inspection 2,840 (2,840) Increase appropriations to correct Q1 project C/O negative requisition amount
60137399 PW&E Fleet & Facilities Project 8130 Other Professional Svcs (149,083) 149,083 Decrease appropriations to correct excess rollover from FY22/23
37300002-601-A PW&E Center Stage Theater Renovation 8329 Other Construction 325,000 (325,000) Increase appropriations for overtime and rush delivery
charges necessary to complete project File #21-3066, CC Approved 06/18/24
602 Capital Improvement (33,245) (32,170) - - 1,075 60237299 PW&E Parks & Landscape Cap Proj 6450 Miscellaneous Income (32,170) (32,170) Decrease revenues to reconcile General Ledger and Project Ledger
60237699 PW&E Capital Projects 8113 Design/Architect Service (33,245) 33,245 Decrease expenditures to reconcile General Ledger and Project Ledger
622 Storm Drain 3,620,000 - - - (3,620,000) 37603361-622-B PW&E Cypress Storm Drain 8329 Other Construction 3,620,000 (3,620,000) Increase appropriations for Cypress Storm Drain project File #21-3005, CC Approved 05/28/24
630 Circulation Mitigation (17,151) - - - 17,151 63037699 PW&E Capital Projects 8320 Capital Acquisition (17,151) 17,151 Decrease appropriations to correct re-org rollover 668 CFD #90 Summit @ Rosena Ph 1 - - - 2 (2) 66837000 PW&E CFD #90 Summit @ Rosena Ph I 8790 Operating Transfer Out 2 (2) Correct entry from FY23-24 Q3 674 CFD #111 Monterado 340,263 7,523,787 - - 7,183,524 67437001 PW&E CFD #111 Monterado CP Various Revenue Accounts 7,523,787 7,523,787 } 67437001 PW&E CFD #111 Monterado CP 8721 Costs Of Issuance 340,263 (340,263) } 703 Sewer Replacement (174,265) - - - 174,265 37104332-703-A PW&E Valley Blvd/Kaiser Sewer Various Operating Accounts (174,265) 174,265 Project complete, return unused project funding back to FB 720 Stage Red 270,000 20,000 - - (250,000) 72030100 DS Stage Red Admin 6425 Donations 20,000 20,000 } 72030100 DS Stage Red Admin 8130 Other Professional Svcs 20,000 (20,000) } 72030104 DS Pending 8130 Other Professional Svcs 250,000 (250,000) Increase appropriations for Stage Red operations and consultant fees
Increase revenues and appropriations for Stage Red private event donations
Increase appropriations to correct overbudget utilities Increase revenues and appropriations for bond proceeds, cost of issuance, and underwriters discount