FY24-25 First Quarter Budget Status Report.pdf — Fontana City Council, October 22, 2024

First Quarter Budget Status Report
Fiscal Year 2024/2025
*
Compared to same period prior fiscal year
Quick Look Indicators First Quarter* See Page
Revenues 8
Expenditures 9
Fund Balance 11

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Table of Contents
Report Objectives .................................................................................................................................................................. 3 Summary of Key Points ....................................................................................................................................................... 4 Results of General Fund Operations for the Prior Year ............................................................................................. 5 Significant Economic Trends .............................................................................................................................................. 6 Summary of Proposed General Fund Adjustments .................................................................................................... 7 General Fund Revenues ...................................................................................................................................................... 8 General Fund Expenditures ................................................................................................................................................ 9 Carryover Projects .............................................................................................................................................................. 10 Fund Balance Review ......................................................................................................................................................... 11 Organizational Changes .................................................................................................................................................... 12 Liability Claims ..................................................................................................................................................................... 13 American Rescue Plan Act Expenditure Plan ............................................................................................................. 14 Conclusion ............................................................................................................................................................................ 15

Schedules:

General Fund – Fund Balance Reconciliation.......................................................................................... 16 Fund Balance – Other Funds ....................................................................................................................... 17 Recommended Adjustments – General Fund ........................................................................................ 23 Recommended Adjustments – Other Funds .......................................................................................... 24

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Report Objectives
The purpose of the First Quarter Budget Status Report is to:
• Report on the results of the prior fiscal year;
• Comment on significant economic trends;
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance; and • Recommend the reappropriation of prior year project budgets that were not completed as of June 30.

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Summary of Key Points
General Fund:
• Net increase in General Fund inflows of $ 310,098:
o Increase to Miscellaneous Revenues of $13,500
o Increase to Reimbursables of $197,780
o Transfers in of $98,818
• Net increase in General Fund outflows of $2,896,896:
o Increase to New requests of $360,120
o Transfers out of $536,182
o Carryover appropriations from prior year of $2,000,594 • Unappropriated fund balance has been increased by $7.6 million bringing the balance to $7.6 million.

Other Funds:
• Additional funding for the following projects:
o $1,701,450 Airship equipment purchase (Federal Asset Seizure Fund #223) o $1,000,000 Additional construction contingency for Courtplace project (Storm Drain Fund #622) o $650,000 Automated license plate reader (Federal Asset Seizure Fund #223) o $150,000 Backstop footings at Veteran’s Park (CFD #1 Southridge Village Fund #401) o $170,000 Additional construction contingency for Courtplace project (Sewer Expansion Fund #623) o $120,000 Hardware Replacement Program (City Technology Fund #102)

• This report recommends to carryover encumbrances from prior year in the amount of $8.8 million and recommends the reappropriation of $237.4 million of prior year project budgets that were not completed as of June 30.

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Results of General Fund Operations for the Prior Year

Revenue Source
FY 23/24
Adopted
Budget
FY 23/24
Revised
Budget
FY 23/24
Actuals
%
Variance from
Adopted
Budget
Variance from
Revised
Budget
Sales Tax $ 57,415,950.00 $ 57,933,778.00 $ 55,948,172 96.57% $ (1,467,777.52) $ (1,985,605.52) Property Tax 40,078,510.00 40,399,365.00 41,365,516 102.39% 1,287,006.33 966,151.33 Interest and Rentals 3,784,080.00 3,784,080.00 6,906,848 182.52% 3,122,768.27 3,122,768.27 Franchises 9,750,430.00 9,750,430.00 10,500,006 107.69% 749,575.90 749,575.90 Business Related 9,805,210.00 11,626,710.00 13,094,073 112.62% 3,288,862.94 1,467,362.94 Development Related 10,381,260.00 10,381,260.00 9,858,148 94.96% (523,112.36) (523,112.36) Recreation 4,095,520.00 4,481,317.00 4,604,668 102.75% 509,148.34 123,351.34 Motor Vehicle in-Lieu 200,000.00 200,000.00 264,152 132.08% 64,151.83 64,151.83 Miscellaneous Revenues 2,341,040.00 2,727,280.00 3,321,718 121.80% 980,677.54 594,437.54 Reimbursables 2,053,450.00 2,069,982.00 1,588,537 76.74% (464,913.15) (481,445.15) From Other Agencies 5,966,550.00 6,114,820.00 5,966,550 97.58% 0.16 (148,269.84) Total Revenues $ 145,872,000.00 $ 149,469,022.00 $ 153,418,388.28 102.64% $ 7,546,388.28 $ 3,949,366.28 Transfers in $ 12,194,470.00 $ 12,416,641.30 $ 11,542,029.40 92.96% $ (652,440.60) $ (874,611.90) Total Expenditures $ 132,674,510.00 $ 140,659,092.90 $ 129,530,267.38 92.09% $ 3,144,242.62 $ 11,128,825.52 Transfers out $ 28,949,870.00 $ 43,810,496.00 $ 43,805,437.97 99.99% $ (14,855,567.97) $ 5,058.03 Results of Operations $ (3,557,910.00) $ (22,583,925.60) $ (8,375,287.67) GASB 31 valuation adjustment
Carryover purchase orders (2,012,799.00) Net First Quarter Adjustments (586,204.00) City of Fontana
Results of Operations
Fiscal Year 2023/2024

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Significant Economic Trends
Nationally:
• The 3.0% annual rate increase in real GDP primarily reflected increases in consumer spending, private inventory investment, nonresidential fixed investment, and increased imports. Experts anticipate that, The revisions only strengthen our conviction that the US economy will continue to expand at a decent pace over the coming year, which suggests labor market conditions are unlikely to deteriorate markedly from here. Meaning that the US economy is looking stable, moving forward.
• The US unemployment rate is 4.2%, which is higher than the 3.8% rate from the previous year. The number of unemployed people is 7.1 million, which is also higher than the 6.3 million from the previous year. That’s slightly below expectations, with traders and economists considering this to be the most consequential piece of data in years. Job gains came in below projections for August, with a total of 142,000. The consensus estimated monthly expectation was an increase of 160,000, according to Morningstar, an investing firm.

The State of California:
• California’ economic recovery from the brief but sharp recession during the COVID-19 pandemic has been slower than the nation as a whole. Experts say, “the state’s economy is growing, just at a slower-than-typical rate (and) California’s problems relate to a number of unforced policy and fiscal errors, which have created a drag on the state’s ability to grow. A change in approach would serve California well, but this can only occur if we align the narrative about the state’s economy with the reality. The unemployment rate was reported at 5.2%, The jobless rate translates into slightly over 1 million of California’s 19.4 million-person labor force being unemployed. The labor force is defined as adults of working age who either hold jobs or are seeking work.

City of Fontana
• Fiscal Year 2023/24 ended with 701 single family dwelling permits being issued. At the end of September 2024, 83 single family dwelling permits have been issued compared to 170 permits for the prior fiscal year. • First Quarter 24/25 sales were 7% 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 4.58% (daily rate) on City investments as of September 30, 2024, up from 3.48% for the same time last year. The 2-year treasury benchmark rate as of September 30, 2024, is 3.66% down from 5.03% last year.

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Summary of Proposed General Fund Adjustments
The First Quarter Budget Report recommends the following General Fund budget adjustments:

Although budget adjustments are recommended across all City funds, the emphasis of the First 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.

Fund Balance
Impact
Results from prior year operations (net)
Fund balance available at the beginning of the fiscal year 10,231,004$ Revenue adjustments
Increase to Miscellaneous Revenues revenue 13,500
In
crease to Reimbursables revenue 197,780 211,280 Expenditure adjustments
New Recurring departmental requests (39,520)$
New One-Time departmental requests (132,100)
Offsetting adjustments (188,500) (360,120) Carryover appropriations from prior year (2,000,594)$
Transfers
Xfer in from Fund #110 for available personnel budget remaining $ 98,818 Xfer to Facilities Maintanence Fund #103 for FY24-25 expenditures (536,182) (437,364) Changes to reserves
Future projects and reserves (7,644,206)
-$

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $211,280 as part of the First Quarter Budget Status Report. See page 23 for details of the revenue adjustments.

NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April. When adjusted for these anomalies, the percent of recommended budget received is 11.95%.

Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
9/30/2024
Percent of Current
Budget Received

Recommended
Fourth Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax 58,638,140$ 57,928,710$ 4,464,597$ 7.71% -$ 57,928,710$ 7.71% Property Tax 41,290,060 43,563,830 63,539 0.15% - 43,563,830 0.15% Interest and Rentals 3,636,180 3,713,070 573,067 15.43% - 3,713,070 15.43% Franchises 10,237,950 11,782,010 386,630 3.28% - 11,782,010 3.28% Business Related 10,066,170 10,848,030 2,432,613 22.42% - 10,848,030 22.42% Development Related 10,381,130 11,947,650 2,195,100 18.37% - 11,947,650 18.37% Recreation 4,176,200 4,176,200 1,209,981 28.97% - 4,176,200 28.97% Motor Vehicle in-Lieu 200,000 250,000 - 0.00% - 250,000 0.00% Miscellaneous Revenues 2,411,030 2,562,480 1,621,895 63.29% 13,500 2,575,980 62.96% Reimbursables 2,129,440 2,653,570 137,482 5.18% 197,780 2,851,350 4.82% From Other Agencies 5,916,550 6,809,690 - 0.00% - 6,809,690 0.00% Total General Fund 149,082,850$ 156,235,240$ 13,084,904$ 8.38% 211,280$ 156,446,520$ 8.36%

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
General Fund Expenditures
General Fund expenditures for First Quarter are on track and within budget. Staff recommends a net decrease in appropriations of $2,360,714. See page 23 for details of the expenditure adjustments.

NOTE: The above amounts do not include projects.

Department Adopted Budget
Current Budget
Before
Adjustments
Spent as of
9/30/2024
Percent of Current
Budget Spent

Recommended
Fourth Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Spent
City Administration $ 4,745,090 $ 4,383,330 $ 443,286 10.11% 20,325 $ 4,403,655 10.07% Human Resources 1,405,380 1,936,630 230,788 11.92% 48,000 1,984,630 11.63% Administrative Services 623,230 766,690 102,161 13.32% - 766,690 13.32% City Clerk 883,420 1,107,410 152,143 13.74% - 1,107,410 13.74% Community Services 15,517,660 15,201,090 2,894,341 19.04% (33,480) 15,167,610 19.08% Innovation & Technology 4,848,200 5,071,690 907,515 17.89% 83,904 5,155,594 17.60% Finance 4,587,160 5,099,210 896,403 17.58% 68,000 5,167,210 17.35% Development Services 1,578,290 2,916,500 332,480 11.40% 454,465 3,370,965 9.86% Building and Safety 3,400,150 3,955,420 603,453 15.26% 68,587 4,024,007 15.00% Planning 3,372,090 3,536,700 545,240 15.42% 58,571 3,595,271 15.17% Public Works & Engineering 12,388,550 14,032,800 2,632,517 18.76% 1,201,705 15,234,505 17.28% Police 78,327,180 80,476,890 12,981,321 16.13% 390,637 80,867,527 16.05% Total General Fund $ 131,676,400 $ 138,484,360 $ 22,721,647 16.41% $ 2,360,714 $ 140,845,074 16.13%

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Carryover Projects
Staff recommends the reappropriation of prior year project budgets that were not completed as of June 30.

Amount Amount
102 City Technology 2,883, 352$ 401 CFD #1 Southridge Village 432,759 103 Facility Maintenance 145,444 601 Capital Reinvestment 38,841,086 110 General Fund Operating Projects 855,211 602 Capital Improvements 3,948,403 223 Federal Asset Seizure 570,421 603 Future Capital Projects 344,883 241 Air Quality Mgmt District 700,656 610 Fire Capital Project 35,840,219 245 Measure I Reimb 2010-2040 13,867, 711 622 Storm Drain 10,653,183 246 Measure I Local 2010-2040 15,178, 033 623 Sewer Expansion 665,621 281 Gas Tax (State) 33,469 630 Circulation Mitigation 14,545,967 282 Solid Waste Mitigation 2,249, 108 631 Fire Assessment 423,922 283 Road Maintenance & Rehab 6,037, 938 632 General Government 12,017,764 295 Permanent Local Hsg Alloc 2,415, 516 633 Landscape Medians 2,297,393 301 Grants 23,484, 375 634 Library Capital Improvement 99,472 302 ARPA 2021 21,313, 386 635 Parks Development 8,471,697 303 TDA/Article 3 554,045 636 Police Capital Facilities 222,656 304 ARPA - County 1,294, 317 698 Affordable Housing Trust 2,040,992 362 CDBG 2,200, 873 702 Sewer Capital Projects 294,000 363 Home Program 6,114, 330 703 Sewer Replacement 6,393,415 $ 237,431,617
Fund Fund

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 25% of adopted recurring annual appropriations. The First 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 First Quarter Budget Report recommends the following:
• $7,644,206 Increase to Future Projects and Reserves

Fund Balance Reserves After Adjustments
25% Contingency Reserve $35,888,470
Animal Shelter JPA Reserve $582,570
Operating Contingencies Reserve $3,000,000
Future Projects and Reserves $8,144,206
PERS Rate Stability Reserve $10,694,317
Unappropriated Fund Balance $0
Total $58,309,563

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 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 First Quarter Budget Status Report.

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 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 were no liability claims settled during the First Quarter of Fiscal Year 2023/2024.

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
American Rescue Plan Act (ARPA) Expenditure Plan

Approved Projects by Federal Use Category Amount Expended Available Public Health & Economic Response 22,380,404 16,973,685 5,406,720 Fontana Forward Grant Program 190,786 190,786 - Homelessness Prevention Resources and Care Center 5,860,799 5,847,070 13,729 Leveraged Project: Support Government Employment 9,107,438 6,077,319 3,030,119 Metrolink Station Security Cameras 66,411 66,411 - Park Improvements 4,305,834 1,942,962 2,362,872 Vaccine Bonus 526,986 526,986 - Ventilation Upgrade for City Facilities 2,322,150 2,322,150 - Revenue Loss 10,000,000 7,622,948 2,377,052 Parking Structure 10,000,000 7,622,948 2,377,052 Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200)
250,000 50,041 199,959
Administrative Costs 250,000 50,041 199,959 Water, Sewer, and Broadband Infrastructure 16,585,872 6,676,609 9,909,263 Cypress Storm Drain Project 7,340,000 169,360 7,170,640 Data Security & Threat Detection 157,927 157,927 - Endpoint Detection & Response Solution 154,806 154,806 - Fiber to City facilities 1,774,058 37,206 1,736,852 Network Detection & Response Solution - - - Leveraged Project: Accela 3,406,636 3,406,636 - Leveraged Project: Fontana 311 2,452,445 1,953,695 498,750 Septic to Sewer 500,000 13,465 486,535 Sewer and Storm Drain Infrastructure Masterplan 375,130 367,409 7,722 Update Master Infrastructure Plans 424,870 416,105 8,765 Premium Pay 1,040,837 1,040,837 -
Part-Time Employee Retention 152,936 152,936 - Public Safety Premium Pay 887,901 887,900 - Total 50,257,113 32,364,119 17,892,993

CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
ESTIMATED AS OF September 30, 2024

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First Quarter Budget Status Report – 2024/2025 City of Fontana October 22, 2024
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2024/2025 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the First Quarter Budget Report continue to adhere to City Council Policy.

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

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

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First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
2020/21 2021/22 2022/23 2023/24
Audited Audited Audited Estimated Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget 128,044,517$ 135,371,657$ 146,743,017$ 150,992,661$ 149,082,850$ 156,235,240$ 211,280$ 156,446,520$ 100,324,532 111,341,793 118,017,538 129,530,299 131,676,400 138,484,360 2,360,714 140,845,074 27,719,985 24,029,864 28,725,479 21,462,362 17,406,450 17,750,880 (2,149,434) 15,601,446 Other sources & uses:
10,455,858 12,073,139 11,585,264 11,542,029 12,422,520 12,845,430 98,818 12,944,248 (27,553,964) (26,313,909) (26,336,232) (43,805,438) (28,333,200) (32,557,320) (536,182) (33,093,502) (17,098,107) (14,240,770) (14,750,968) (32,263,409) (15,910,680) (19,711,890) (437,364) (20,149,254) 10,621,878 9,789,094 13,974,511 (10,801,047) 1,495,770 (1,961,010) (2,586,798) (4,547,808) 38,692,079 47,728,351 57,517,445 72,639,194 61,055,857 53,033,420 10,231,004 63,264,424 Fund Balance Adjustment 1,147,238 1,426,277
41,009
49,354,966$ 57,517,445$ 72,639,194$ 63,264,424$ 62,551,627$ 51,072,410$ 7,644,206$ 58,716,616$ 253,532$ 375,878$ 407,053$ 407,053$ 375,878$ 407,053$ -$ 407,053$ 2,500,000 0 0 0 0 0 0 0
2,753,532 375,878 407,053 407,053 375,878 407,053 0 407,053 8,514,643 9,469,586 0 0 0 0 0
0 0 0 0 2,357,937 0 0
5,869,393 10,886,393 10,694,317 10,694,317 10,886,393 10,694,317 10,694,317 Annual Shelter JPA 0 0 0 800,000 0 582,570 582,570
Operating Contingencies 0 0 0 3,000,000 0 3,000,000 3,000,000 Future projects and reserves 0 0 0 750,000 0 500,000 7,644,206 8,144,206 16,333,398 20,280,588 38,595,914 14,525,218 15,385,254 0 0 33,470,966$ 41,012,445$ 49,697,284$ 30,176,588$ 29,005,462$ 15,183,940$ 7,644,206$ 22,828,146$ 15,884,000$ 16,505,000$ 22,941,910$ 33,087,836$ 33,546,165$ 35,888,470$ 35,888,470$ 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
CALPERS UAL Forecased Increases
PERS Rate Stability
Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2024/2025

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First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net Project
Carryover
Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other General Funds:
102 City Technology 3,508,359$ -$ 7,315,290$ (7,349,550)$ -$ 3,474,099$ (2,883,352)$ (335,602) 255,145$ 103 Facility Maintenance (117,446) 0 9,234,450 (9,354,990) 0 (237,986) (145,444) 412,793 29,363 104 Office of Emergency Services 1,403,709 0 0 (69,530) 0 1,334,179 0 (86,631) 1,247,548 105 KFON 1,832,888 250,000 0 (250,000) 0 1,832,888 0 1,832,888 106 Self Insurance 4,012,688 10,007,050 0 (10,106,100) 0 3,913,638 0 3,913,638 107 Retirees Medical Benefits 2,381,323 260,000 2,600,000 (2,863,380) 0 2,377,943 0 2,377,943 108 Supplemental Retirement 32,312 0 840,620 (35,000) 0 837,932 0 837,932 110 General Fund Operating Projects 1,292,256 0 1,884,680 (2,089,620) 0 1,087,316 (855,211) (151,615) 80,490 115 Lease-Fire 15,898 5,007,540 0 0 0 5,023,438 0 5,023,438 125 Storm Water Compliance 679,218 304,500 0 (309,310) 0 674,408 0 674,408 Total Other General Funds 15,041,205$ 15,829,090$ 21,875,040$ (32,427,480)$ -$ 20,317,855$ (3,884,008)$ (161,055)$ 16,272,792$ Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee 24,513,416$ 1,250,000$ -$ -$ (1,290,590)$ 24,472,826$ -$ -$ 24,472,826$ 221 Federal Seizure Treasury 164,699 0 0 0 0 164,
699 0 (75,000) 89,699
222 Crime Prev Asset Seizure 45,468 10,000 0 (33,300) 0 22,168 0 22,168 223 Federal Asset Seizure 11,940,040 1,550,000 0 (2,435,990) 0 11,054,050 (570,421) (3,233,300) 7,250,329 224 State Asset Seizure 577,041 78,000 0 (64,940) 0 590,101 0 (10,000) 580,101 225 PD Traffic Safety 2,922,801 400,000 0 (257,000) 0 3,065,801 0 (166,002) 2,899,799 226 Opioid Settlement 413,633 0 0 0 0 413,633 0 413,633 241 Air Quality Mgmt District 1,149,595 304,000 0 (38,360) (12,090) 1,403,145 (700,656) 10,200 712,689 243 Traffic Safety 79,119 45,000 0 (45,020) 0 79,099 0 79,099 244 Prop 1B 140,619 0 0 0 0 140,619 0 140,619
245 Measure I Reimb 2010-2040 (10,641,968) 0 0 0 0 (10,641,968) 10,643,054 (1,086) 0 246 Measure I Local 2010-2040 17,551,271 5,618,200 0 (4,404,420) (450,220) 18,314,831 (15,178,033) (344,993) 2,791,805 281 G
as Tax (State) 2,167,184 6,042,980 0 (6,879,670) (385,440) 945,054 (33,469) (164,671) 746,914 282 Solid Waste Mitigation 8,005,957 3,000,000 0 (2,802,020) (320,230) 7,883,707 (2,249,108) (256,085) 5,378,514 283 Road Maintenance & Rehab 6,
583,533 5,472,950 0 (5,260,690) 0 6,795,793 (6,381,448) - 414,345 301 Grants (5,970,357) 35,449,530 0 (35,449,530) 0 (5,970,357) 6,028,932 (58,575) 0 302 ARPA 2021 21,545,749 0 0 0 0 21,545,749 (21,313,386) (232,363) 0 303 TDA/Article 3 (77,366) 0 0 0 0 (77,366) 77,366 0
304 ARPA - County (707,359) 0 0 0 0 (707,359) 707,359 0 321 Fed Law Enf Block Grant 19 0 0 (2,240) 0 (2,221) 0 2,240 19 322 State COPS AB 3229 1,073,525 300,000 0 (462,770) 0 910,755 0 (70,208) 840,547 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025

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First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net Project
Carryover
Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
362 CDBG 827,546$ 2,125,000$ -$ (2,443,170)$ (91,800)$ 417,576$ 439,055$ 350,347$ 1,206,978$ 363 Home Program 84,045 810,000 0 (826,340) 0 67,705 133,193 86,340 287,238 365 Down Pymt Assistance Prgm 11,653 0 0 0 0 11,653 0 11,653 385 After School Program (175,160) 4,407,400 0 (3,859,940) (372,300) 0 0 0 386 ASES ELO-P Grant (1,022,574) 14,880,870 0 (13,062,850) (372,300) 423,146 0 (423,146) 0 387 ASES ELO-P TK Grant 0 432,680 0 0 0 432,680 0 (432,680) 0 395 LMD #1 City Wide 1,224,616 914,510 0 (1,827,810) (244,440) 66,876 0 (14,513) 52,363 396 LMD #2 Village of Heritage 920,371 2,584,930 1,591,590 (3,676,730) (499,720) 920,441 0 (829,112) 91,329 397 LMD #3 Empire Center 262,112 62,170 0 (72,860) (12,830) 238,592 0 (3,411) 235,181 398 LMD #3 Hunter's Ridge 2,249,388 797,960 107,140 (1,209,810) (161,950) 1,782,728 0 (41,633) 1,741,095 399 LLMD #3 Hunter's Ridge 73,640 35,140 0 (34,620) (7,000) 67,160 0 67,160 401 CFD #1 Southridge Village 4,001,099 5,803,020 0 ( 5,317,490) (2,587,170) 1,899,459 (432,759) (388,983) 1,077,717 403 CFD #6-3A Bellgrove II 460,008 229,460 0 (
176,490) (55,650) 457,328 0 457,328
404 CFD #6-2 N Morningside 333,339 91,180 0 (101,310) (15,280) 307,929 0 307,929 405 CFD #6-1 Stratham 544,254 184,300 0 (146,060) (124,270) 458,224 0 458,224 406 CFD #6 The Landings 2,989,328 413,330 105,430 (719,760) (88,650) 2,699,678 0 (27,312) 2,672,366 407 CFD #7 Country Club Estates 292,837 112,150 13,100 (173,170) (33,310) 211,607 0 (8,268) 203,339 408 CFD #8 Presley 623,588 72,590 106,600 (406,560) (57,150) 339,068 0 (56,048) 283,020 409 CFD #9M Morningside 68,419 208,980 0 (176,630) (123,490) (22,721) 0 22,721 0 410 CFD #10M Jurupa Industrial 268,193 37,610 0 (67,690) (9,390) 228,723 0 (1,048) 227,675 412 CFD #12 Sierra Lakes 1,489,820 912,800 218,480 (1,284,630) (199,480) 1,136,990 0 (127,148) 1,009,842 413 CFD #13M Summit Heights 510,025 625,300 105,980 (937,720) (125,690) 177,895 0 (36,789) 141,106 414 CFD #14M Sycamore Hills 157,435 486,150 0 (329,860) (234,320) 79,405 0 (13,270) 66,135 415 CFD #15M Silver Ridge 206,374 293,510 0 ( 166,810) (220,880) 112,194 0 112,194 416 CFD #16M Ventana Pointe 90,212 43,030 0 (39,650) (36,730) 56,862 0 (828) 56,034 418 C
FD #18M Badiola Homes 45,953 6,810 0 (2,950) (7,080) 42,733 0 42,733 420 CFD #20M 80,118 33,600 0 (32,240) (23,400) 58,078 0 58,078 421 CFD #21M 236,687 39,660 0 (25,770) (25,630) 224,947 0 224,947 423 CFD #23M 31,709 7,460 0 (2,950) (13,410) 22,809 0 22,809 424 CFD#24M 185,098 44,570 0 (20,650) (31,180) 177,838 0 177,838 425 CFD #25M 285,187 81,480 0 (56,370) (58,080) 252,217 0 (1,290) 250,927 427 CFD #27M (21,400) 100,600 0 (70,330) (30,690) (21,820) 0 21,820 0 428 CFD #28M 488,473 144,540 0 (94,180) (112,090) 426,743 0 426,743 429 CFD #29M 12,677 26,400 0 (26,610) (13,400) (933) 0 933 0

Page 18 of 30 ends

First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net Project
Carryover
Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
430 CFD #30M 750,979$ 234,170$ -$ (131,140)$ (156,360)$ 697,649$ -$ (2,892)$ 694,757$ 431 CFD #31 Citrus Heights North 795,920 480,630 0 (275,060) (187,300) 814,190 0 (8,997) 805,193 432 CFD #32M 101,395 17,800 0 (3,490) (17,400) 98,305 0 98,305 433 CFD #33M Empire Lighting 190,181 41,220 0 (43,340) (6,140) 181,921 0 (951) 180,970 434 CFD #34 Empire Detention Basin 266,278 21,140 0 (12,070) (4,580) 270,768 0 (2,084) 268,684 435 CFD #35M 1,166,843 533,930 0 (762,490) (166,170) 772,113 0 (40,492) 731,621 436 CFD #36M 40,360 22,010 0 (28,790) (18,190) 15,390 0 15,390 437 CFD #37 Montelago 213,071 87,000 0 (198,210) (45,010) 56,851 0 (1,847) 55,004 438 CFD #38M 857,466 176,810 0 (80,390) (114,980) 838,906 0 838,906 439 CFD #39M 40,086 21,360 0 (32,820) (15,310) 13,316 0 13,316 440 CFD #40M 73,334 10,530 0 (980) (7,530) 75,354 0 75,354 441 CFD #41M 118,604 15,070 0 (12,320) (7,480) 113,874 0 113, 874 442 CFD #42M 259,129 43,710 0 (102,500) (4,350) 195,989 0 ( 3,180) 192,809
444 CFD #44M 29,230 8,910 0 (7,750) (5,570) 24,820 0 24,820 445 CFD #45M 342,654 99,960 0 (86,230) (52,740) 303,644 0 (1,208) 302,436 446 CFD #46M 307,270 48,440 0 (37,540) (21,000) 297,170 0 297,170 447 CFD #47M 6,289 11,460 0 (15,790) (990) 969 0 969
448 CFD #48M 418,912 74,400 0 (59,490) (26,050) 407,772 0 (1,534) 406,238 449 CFD #49M 30,662 12,750 0 (13,830) (4,150) 25,432 0 25,432 450 CFD #50M 79,652 35,520 0 (29,740) (27,850) 57,582 0 57,582 451 CFD #51M 98,605 65,810 0 (82,880) (35,630) 45,905 0 45,905 453 CFD #53M 78,860 8,820 0 (4,710) (4,850) 78,120 0 78,120 454 CFD #54M 46,563 24,960 0 (36,760) (13,060) 21,703 0 21,703 455 CFD #55M 57,658 7,110 0 (5,670) (2,930) 56,168 0 56,168 456 CFD #56M 120,454 26,040 0 (440) (25,270) 120,784 0 120, 784 457 CFD #57M 60,898 14,960 0 (17,160) (5,750) 52,948 0 52, 948
458 CFD #58M 16,826 4,410 0 (550) (120) 20,566 0 20,566 459 CFD #59M 10,571 2,400 0 (2,280) (40) 10,651 0 10,651 460 CFD #60M 81,490 12,560 0 (10,210) (5,290) 78,550 0 78,550 461 CFD #61M 377,816 54,870 0 (28,100) (28,100) 376,486 0 376,486 462 CFD #62M 48,757 5,580 0 (2,170) (160) 52,007 0 52,007 463 CFD #63M 567,185 54,780 0 (30,210) (1,590) 590,165 0 590,165 464 CFD #64M 77,132 4,920 0 0 0 82,052 0 82,052
465 CFD #65M 195,127 19,900 0 (12,700) (10,270) 192,057 0 192,057

Page 19 of 30 ends

First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net Project
Carryover
Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
467 CFD #67M 189,130$ 42,180$ -$ (23,280)$ (23,820)$ 184,210$ -$ -$ 184,210$ 468 CFD #68M 141,856 24,610 0 (17,030) (12,090) 137,346 0 137,346 469 CFD #69M 632,521 164,440 0 (89,660) (98,670) 608,631 0 608,631 470 CFD #70M Avellino 218,535 78,080 0 (52,980) (37,730) 205,905 0 (2,683) 203,222 471 CFD #71M Sierra Crest 384,788 117,110 0 (115,440) (44,370) 342,088 0 (2,860) 339,228 472 CFD #72M 29,048 10,740 0 (8,950) (5,910) 24,928 0 24,928 473 CFD #73M 278,481 65,720 0 (31,320) (36,140) 276,741 0 (1,111) 275,630 474 CFD #74M 495,200 84,850 0 (40,640) (900) 538,510 0 (687) 537,823 475 CFD #75M 55,513 14,360 0 (7,970) (8,260) 53,643 0 53,643 476 CFD #76M 80,477 33,540 0 (45,750) (14,730) 53,537 0 53,537 477 CFD #77M 48,770 12,900 0 (8,480) (6,270) 46,920 0 46,920 478 CFD #78M 249,266 69,880 0 (33,230) (53,170) 232,746 0 232,746 479 C FD #79M 179,975 21,500 0 (340) (20) 201,115 0 201, 115 480 CFD #80M 452,297 212,440 0 (129,060) (120,090) 415,587 0 (62,000) 353,587 481 CFD #81M 90,918 109,200 0 (98,750) (53,920) 47,448 0 47,448 482 CFD #82M 172,687 28,650 0 0 0 201,337 0 201,337
483 CFD #83M 193,717 61,970 0 (37,380) (29,650) 188,657 0 (1,172) 187,485 484 CFD #84M 41,191 19,500 0 (9,950) (9,490) 41,251 0 41,251 485 CFD #85 THE MEADOWS 916,175 419,280 0 (321,960) (124,380) 889,115 0 (11,496) 877,619 486 CFD #86 ETIWANDA RIDGE 182,076 63,750 0 (58,040) (31,650) 156,136 0 (1,417) 154,719 487 CFD #87 El Paseo 210,892 73,560 0 (27,890) (59,090) 197,472 0 197,472 488 CFD #88 SIERRA CREST II 280,617 113,670 0 (60,670) (39,260) 294,357 0 (2,300) 292,057 489 CFD #89 BELROSE 229,894 61,100 0 (28,740) (28,990) 233,264 0 (1,005) 232,259 490 CFD #90 SUMMIT @ ROSENA PH i 1,342,361 353,040 0 (277,030) (114,190) 1,304,181 0 (10,512) 1,293,669 491 CFD #91M 30,076 6, 080 0 0 0 36,156 0 36,156
492 CFD #92M 78,207 16,720 0 (11,020) (
5,140) 78,767 0 78,767
493 CFD #93M 52,410 11,250 0 (11,090) (4,100) 48,470 0 48,470 494 CFD #94M 9,062 2,100 0 0 (1,620) 9,542 0 9,542
495 CFD #95 SUMMIT @ ROSENA PH II 485,784 162,700 0 (211,950) (27,760) 408,774 0 (4,840) 403,934 496 CFD #96M Tr. 19957 42,112 11,110 0 (5,800) 0 47,422 0 47,422 497 CFD #97M 22,873 5,200 0 0 (3,520) 24,553 0 24,553
498 CFD #98M 22,068 6,030 0 0 0 28,098 0 28,098

Page 20 of 30 ends

First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net Project
Carryover
Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
500 CFD #100M 190,365$ 83,190$ -$ (29,070)$ (160)$ 244,325$ -$ -$ 244,325$ 501 CFD #101M 29,094 8,110 0 0 0 37,204 0 37,204
502 CFD #102M 18,702 5,010 0 0 (1,620) 22,092 0 22,092
503 CFD #103M Estrada 12,427 4,500 0 0 (1,350) 15,577 0 15,577 504 CFD #104M 38,413 13,780 0 (5,820) 0 46,373 0 46,373 505 CFD #105M 95,803 46,180 0 (21,720) (26,260) 94,003 0 94,003 506 CFD #106M 207,392 92,090 0 (22,910) (36,000) 240,572 0 (463) 240,109 507 CFD #107M 46,118 15,670 0 (7,430) (28,910) 25,448 0 25,448 509 CFD #109M 395,959 45,610 0 (199,900) (128,760) 112,909 0 112,909 510 CFD #510M 12,702 17,420 0 0 (4,870) 25,252 0 25,252 511 CFD #111M 38,308 72,470 0 (10,210) (53,500) 47,068 0 47,068 512 CFD #112M 36,832 343,280 0 (205,550) (137,730) 36,832 0 (4,629) 32,203 Total Special Revenue Funds 116,199,038$ 102,098,360$ 2,248,320$ (99,960,780)$ (10,883,630)$ 109,701,308$ (28,830,322)$ (6,693,521)$ 74,177,465$ Debt Service Funds:
580 G
eneral Debt Service 14,462$ 1,125,300$ 2,869,050$ (3,994,350)$ -$ 14,462$ -$ -$ 14,462$ Total Debt Service Funds 14,462$ 1,125,300$ 2,869,050$ (3,994,350)$ -$ 14,462$ -$ -$ 14,462$ Capital Project Funds:
601 Capital Reinvestment 38,373,191$ 5,133,000$ 4,300,000$ (4,433,290)$ -$ 43,372,901$ (38,841,086)$ (30,853)$ 4,500,962$ 602 Capital Improvements 9,346,201 0 0 0 0 9,346,201 (2,199,007) (4,504,134) 2,643,060 603 Future Capital Projects 9,371,170 0 0 0 (151,420) 9,219,750 (344,883) 8,874,867 620 San Sevaine Flood Control 2,585,210 805,800 0 (7,020) (8,320) 3,375,670 0 3,375,670 621 Upper Etiwanda Flood Control 47,568 0 0 0 0 47,568 0 47,568 622 Storm Drain 22,669,116 3,555,000 0 (717,740) (98,460) 25,407,916 (10,653,183) (1,020,481) 13,734,252 623 Sewer Expansion 36,610,457 2,500,000 0 (2,074,990) (19,280) 37,016,187 (665,621) (170,010) 36,180,556 630 Circulation Mitigation 49,973,819 4,651,000 0 (12,980) ( 73,880) 54,537,959 (14,545,967) 44,474 40,036,466 631 Fire Assessment 740,916 260,000 0 0 (281,570) 719,346 (423,922) 295,424 632 General Government 13,479,585 430,000 0 0 0 13,909,585 (12,017,764) (51,124) 1,840,697 633 Landscape Medians 2,537,135 650,000 0 (50,000) (
11,720) 3,125,415 (2,297,393) 828,022
634 Library Capital Improvement 1,363,390 200,000 0 0 (6,440) 1,556,950 (99,472) 1,457,478 635 Parks Development 16,304,630 2,100,000 0 (324,970) (123,970) 17,955,690 (8,471,697) (223,860) 9,260,133 636 Police Capital Facilities 4,159,194 400,000 0 (198,500) (38,880) 4,321,814 (222,656) (80,258) 4,018,900 637 Underground Utilities 846,644 0 0 0 0 846,644 0 846,644

Page 21 of 30 ends

First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net Project
Carryover
Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Capital Project Funds:
657 CFD #31 Citrus Heights North 3,032,010$ -$ -$ -$ -$ 3,032,010$ -$ 3,032,010$ 658 CFD #31 7,491 0 0 0 0 7,491 0 7,491
659 CFD #70 Avellino 1,197 0 0 0 0 1,197 0 1,197
660 CFD #71 Sierra Crest 2,686 0 0 0 0 2,686 0 2,686
661 CFD #80 Bella Strada 11,501 0 0 0 0 11,501 0 11,501 663 CFD #74B Citrus/Summit 184,859 0 0 0 0 184,859 0 184,859 664 CFD #86 Etiwanda Ridge 975,717 0 0 0 0 975,717 0 975,717 665 CFD #85 The Meadows 5,904 0 0 0 0 5,904 0 5,904
666 CFD #88 Sierra Crest II 98,635 0 0 0 0 98,635 0 98,635 667 CFD #89 Belrose 91,566 0 0 0 0 91,566 0 91,566
668 CFD #90 Summit @ Rosena Ph I 10,600,446 0 0 0 0 10,600,446 0 10,600,446 669 CFD #95 Summit @ Rosena II 5,938,090 0 0 0 0 5,938,090 0 5,938,090 670 CFD #87 El Paseo 972,593 0 0 0 0 972,593 0 972, 593 671 CFD #106 Mountain View 100,406 0 0 0 0 100,
406 0 100,406
672 CFD #99 The Retreat 3,358,852 0 0 0 0 3,358,852 0 3,358,852 673 CFD #100 Victoria 3,863,529 0 0 0 0 3,863,529 0 3,863,529 674 CFD #111 Monterado 7,186,664 0 0 0 0 7,186,664 0 7,186,664 Total Capital Project Funds 244,840,372$ 20,684,800$ 4,300,000$ (7,819,490)$ (813,940)$ 261,191,742$ (90,782,650)$ (6,036,246)$ 164,372,846$ Enterprise Funds:
701 Sewer Maintenance & Operations 12,186,528$ 31,165,000$ -$ (26,756,430)$ (2,266,640)$ 14,328,458$ -$ (1,389,371)$ 12,939,087$ 702 Sewer Capital Projects 2,710,123 300,000 0 (121,960) (155,350) 2,732,813 (294,000) 2,438,813 703 Sewer Replacement 8,359,926 1,000,000 146,210 (2,135,680) (107,170) 7,263,286 (6,393,415) (76,712) 793,159 710 Water Utility 773,059 0 0 0 0 773,059 0 773,059
720 Stage Red 222,648 0 0 0 0 222,648 0 (200,200) 22,448 Total Enterprise Funds 24,252,284$ 32,465,000$ 146,210$ (29,014,070)$ (2,529,160)$ 25,320,264$ (6,687,415)$ (1,666,283)$ 16,966,566$ Internal Service Fund:
751 FLEET OPERATIONS 18,994,713$ 8,457,590$ 2,500,000$ (10,679,360)$ -$ 19,272,943$ -$ (3,365,183)$ 15,907,760$ Total Internal Service Funds 18,994,713$ 8,457,590$ 2,500,000$ (10,679,360)$ -$ 19,272,943$ -$ (3,365,183)$ 15,907,760$ 419,342,074$ 180,660,140$ 33,
938,620$ (183,895,530)$ (14,226,730)$ 435,818,574$ (130,184,395)$ (17,922,288)$ 287,711,891$ TOTAL ALL FUNDS

Page 22 of 30 ends

First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
101 General Fund 2,360,714 211,280 98,818 536,182 (2,586,798) Revenue Adjustments
10140368 PD Narcotics Unit 6483 Reimb Exp - Personnel 43,480 43,480 Increase revenues DEA task force reimbursement 10140380 PD I.C.A.C. 6483 Reimb Exp - Personnel (20,700) (20,700) Decrease revenues for unavailable grant funds Offsetting Adjustments
10110500 CA Economic Development 6455 Ticket Sales 6,000 6,000 } 10110500 CA Economic Development 8011 Advertising 6,000 (6,000) } 10132010 BS CASP Operating 6450 Miscellaneous Income 7,500 7,500 } 10132010 BS CASP Operating 8018 Conference & Meetings 7,500 (7,500) } 10140100 PD Administrative Services 6480 Miscellaneous Reimb 175,000 175,000 } 10140100 PD Administrative Services 8133 Security Services 175,000 (175,000) } New Requests (One-Time)
10110500 CA Economic Development 8011 Advertising 10,500 (10,500) Increase appropriations for business summit expenses 10115000 HR HR Administration 7111 Part-Time Employees 21,500 (21,500) Increase appropriations for HR intern 10128000 FN Management Services 8790 Operating Transfer Out 536,182 (536,182) Xfer to Facilities Maintenance Fund #103 for FY24-25 Expenditures 10137202 PW&E Parks 8010 Departmental Expense 21,700 (21,700) Increase appropriations for Bill Martin Park Scoreboard replacement 10137505 PW&E Traffic/Streets 8130 Other Professional Svcs 72,000 (72,000) Increase appropriations for Sierra & Summit traffic calming bollards Sierra & Summit
10140231 PD Patrol Units 6900 Operating Transfers In 98,818 98,818 Xfer in from Fund #110 for salary savings in FY23-24 10140493 PD Property 8014 Computer Hardwar <$5000 6,400 (6,400) Increase appropriations for digital evidence storage increase New Requests (Recurring)
10124000 CS Community Services-Admin 8210 Vehicle Maintenance (33,480) 33,480 Move appropriations to Fund #386 for after school program vehicles maintenance reimbursement
10128200 FN Accounting 8130 Other Professional Svcs 43,000 (43,000) Increase appropriations for Eide Bailly auditing services CC Approved 6/25/25, File #21-3088
10140100 PD Administrative Services 8133 Security Services 20,000 (20,000) Increase appropriations for additional security at City Council meetings 10140377 PD Investigations 8130 Other Professional Svcs 10,000 (10,000) Increase appropriations for Transunion online investigative tool Carryovers
10128100 FN Mgmt Services Admin 7111 Part-Time Employees 25,000 (25,000) C/O FY23/24 Intern pilot program funding Various CA Various Various Operating Accounts 3,825 (3,825) Carryover purchase orders from FY23/24 Various HR Various Various Operating Accounts 26,500 (26,500) Carryover purchase orders from FY23/24 Various IT Various Various Operating Accounts 83,904 (83,904) Carryover purchase orders from FY23/24 Various DS Various Various Operating Accounts 454,465 (454,465) Carryover purchase orders from FY23/24 Various BS Various Various Operating Accounts 61,087 (61,087) Carryover purchase orders from FY23/24 Various PL Various Various Operating Accounts 58,571 (58,571) Carryover purchase orders from FY23/24 Various PW&E Various Various Operating Accounts 1,108,005 (1,108,005) Carryover purchase orders from FY23/24 Various PD Various Various Operating Accounts 179,237 (179,237) Carryover purchase orders from FY23/24 General Fund - Recommended Adjustments
Fiscal Year 2024/2025
Increase revenues and appropriations for Business Summit sponsorships and ticket sales
Remainder of FY23-24 Omnitrans security agreement CC Approved 2/27/24, File #21-2835
Increase revenues and appropriations for accessibility training and CASP exam fees

Page 23 of 30 ends

First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 2024
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
102 City Technology 335,602 - - - (335,602) 10226101 IT Information Systems 8053 Cloud/Hosted 4,725 (4,725) Contract award for D&B Hoovers package 02621003-102-B IT Hardware Replacement Program 8130 Other Professional Svcs 120,000 (120,000) Increase appropriations for security cameras at South Fontana Sports Park
Various IT Various Var Various 210,877 (210,877) Carryover purchase orders from FY23/24 103 Facility Maintenance 123,389 - 536,182 - 412,793 10337317 PW&E Facilities Maintenance 6900 Operating Transfers In 536,182 536,182 Xfer from GF #101 for FY24-25 Expenditures 10337317 PW&E Facilities Maintenance 8130 Other Professional Svcs 123,389 (123,389) Carryover purchase orders from FY23/24 104 Office of Emergency Svcs 86,631 - - - (86,631) 10430209 DS Treasury ERA2 8010 Departmental Expense 86,631 (86,631) Increase exp budget to match grant award 110 GF Operating Projects 56,697 3,900 - 98,818 (151,615) 04010004-110-A PD Enterprise Fleet Management Various Operating Accounts 76,700 (76,700) Increase appropriations for vehicle lease term and maintenance
11040200 PD Field Services Admin 8790 Operating Transfer Out 98,818 (98,818) } 0402000#-110-A PD 2020 COPS Grant - Officer #1-4 Various Personnel Accounts (98,818) 98,818 } 0402000#-110-A PD 2020 COPS Grant - Officer #1-4 8220 Risk Liability 2,240 (2,240) } Move risk liability from Fund #321 for PD Officers 04032033-110-A PD Bike Patrol-CDBG Public Safety Various Personnel Accounts 67,675 (67,675) } 04032033-110-A PD Bike Patrol-CDBG Public Safety 8220 Risk Liability 5,000 (5,000) } 40200007-110-A PD Metal Recycling Program 6450 Miscellaneous Income 3,900 3,900 } 40200007-110-A PD Metal Recycling Program 8013 Equip (Non-Comp) <$5000 3,900 (3,900) } 221 Federal Seizure Treasury 75,000 - - - (75,000) 22140383 PD Fed Asset Sez Treasury Various Operating Accounts 75,000 (75,000) } Increase appropriations for equipment, training, and investigation services
223 Federal Asset Seizure 3,233,300 - - - (3,233,300) 22340368 PD NARC - Federal Seizure 8317 Maintenance Equipment 100,000 (100,000) Increase appropriations for vehicle x-ray machine 22340373 PD Federal Seizures 8317 Maintenance Equipment 385,000 (385,000) Increase appropriations for drones project 22340373 PD Federal Seizures Various Operating Accounts 185,000 (185,000) Increase appropriations for equipment, supplies, and service usage fees
22340373 PD Federal Seizures 8130 Other Professional Svcs 650,000 (650,000) Increase appropriations for automated license reader 22340373 PD Federal Seizures Various Operating Accounts 1,701,450 (1,701,450) Increase appropriations for airship equipment purchase CC Approved 7/23/24, File #21-3153
22340373 PD Federal Seizures Various Operating Accounts 211,850 (211,850) Carryover purchase orders from FY23/24 224 State Asset Seizure 10,000 - - - (10,000) 22440372 PD Asset Seizure 8010 Departmental Expense 10,000 (10,000) Carryover purchase orders from FY23/24 225 PD Traffic Safety 166,002 - - - (166,002) 22540362 PD PD Traffic Safety 8032 Outsourced Svcs (HW/SW) 166,002 (166,002) Carryover purchase orders from FY23/24 241 Air Quality Mgmt Dist (10,200) - - - 10,200 37603115-241-I PW&E Sawtooth/Concrete 8331 Construction Contingency (10,200) 10,200 Project close out for Sawtooth Concrete project 245 Measure I 2010-2040 Reimb (94,053) (95,139) - - (1,086) 37603378-245-A PW&E Sierra: Summit to I-15 ROW 5348 Measure I 2010-2040 (95,139) (95,139) } 37603378-245-A PW&E Sierra: Summit to I-15 ROW Various Operating Accounts (94,053) 94,053 } Project close out for Sierra: Summit to I-15 ROW
Other Funds - Recommended Adjustments
Fiscal Year 2024/2025
Increase revenues and appropriations for metal recycling received
Increase appropriations to cover reduction in Fund #362 Decrease available personnel budget remaining from FY23- 24 and transfer back to General Fund #101

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First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 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 2024/2025
246 Measure I 2010-2040 Local 344,993 - - - (344,993) 24637699 PW&E Capital Projects 8329 Other Construction (10,050) 10,050 } 24637699 PW&E Capital Projects 8399 Project Personnel Offset (10) 10 } 37500049-246-A PW&E Heritage RRFBs 8220 Risk Liability (1,060) 1,060 } 37600029-246-D PW&E Date Elementary School SRTS (ATP) 8220 Risk Liability 1,060 (1,060) } 37600029-246-D PW&E Date Elementary School SRTS (ATP) 8399 Project Personnel Offset (1,060) 1,060 } Various PW&E Various Var Various 356,113 (356,113) Carryover purchase orders from FY23/24 281 Gas Tax (State) 164,671 - - - (164,671) 28137699 PW&E Capital Projects 8399 Project Personnel Offset 10 (10) Increase appropriations for project personnel offset Various PW&E Various Var Various 164,661 (164,661) Carryover purchase orders from FY23/24 282 Solid Waste Mitigation 256,085 - - - (256,085) 28237699 PW&E Capital Projects 8399 Project Personnel Offset (20) 20 Decrease appropriations for project personnel offset Various PW&E Various Var Various 256,105 (256,105) Carryover purchase orders from FY23/24 283 Road Maintenance & Rehab - - - - - 37600077-283-A PW&E Pavement Rehab - Sierra & Marygold 8330 Construction Contracts 2,845,430 (2,845,430) 37600055-283-A PW&E Southridge Pave Rehab -Jur: Hem-Sie 8329 Other Construction (1,500,000) 1,500,000 37600066-283-A PW&E Village of Herit. Pave Rehab-South 8329 Other Construction (1,345,430) 1,345,430 301 Grants 3,924,470 3,865,895 - - (58,575) 30130120 DS EC-Bev Cont Recycle-E 5330 Bev Container Recycling 3,750 3,750 } 30130120 DS EC-Bev Cont Recycle-E 8010 Departmental Expense 3,750 (3,750) } 30130121 DS EC-Bev Cont Recycle-O 5330 Bev Container Recycling (590) (590) } 30130121 DS EC-Bev Cont Recycle-O 8010 Departmental Expense (590) 590 } 30130122 DS EC-SB1383 OWR1 Grant 8010 Departmental Expense 2,609 (2,609) } 30130122 DS EC-SB1383 OWR1 Grant 8011 Advertising 19,000 (19,000) } 30130130 DS EC-Oil Pymt Program-E 5329 Oil Recycling Revenue 29,016 29,016 } 30130130 DS EC-Oil Pymt Program-E 8010 Departmental Expense 29,016 (29,016) } 30130131 DS EC-Oil Pymt Program-O 5329 Oil Recycling Revenue (25,000) (25,000) } 30130131 DS EC-Oil Pymt Program-O 8010 Departmental Expense (25,000) 25,000 } 30200021-301-B DS Homekey 2 5328 CDBG Grant Reimbursement (69,000) (69,000) } 30200021-301-B DS Homekey 2 8130 Other Professional Svcs (69,000) 69,000 } 37500001-301-A PW&E SMART Grant 5311 Federal Grant Funds 2,000,000 2,000,000 } 37500001-301-A PW&E SMART Grant Various Operating Accounts 2,000,000 (2,000,000) } 37603345-301-C PW&E San Sevaine PH I 5390 Misc Grant Reimb 1,500,000 1,500,000 } 37603345-301-C PW&E San Sevaine PH I 8330 Construction Contracts 1,500,000 (1,500,000) } 40100003-301-A PD ABC Grant - 2024 5325 Police OTS Reimb (1,895) (1,895) } 40100003-301-A PD ABC Grant - 2024 Various Operating Accounts (1,896) 1,896 } 40100004-301-A PD ABC Grant - 2025 5325 Police OTS Reimb 23,601 23,601 } 40100004-301-A PD ABC Grant - 2025 Various Operating Accounts 23,601 (23,601) } 40200003-301-A PD 2021 Homeland Security Grant 5349 Homeland Security Grant (6,059) (6,059) } 40200003-301-A PD 2021 Homeland Security Grant Various Operating Accounts (6,059) 6,059 } 40200008-301-A PD STEP Grant 2025-PT25162 5325 Police OTS Reimb 365,000 365,000 } 40200008-301-A PD STEP Grant 2025-PT25162 Various Operating Accounts 365,000 (365,000) } 40300010-301-A PD 2023 HSGP Grant 5349 Homeland Security Grant 47,072 47,072 } 40300010-301-A PD 2023 HSGP Grant Various Operating Accounts 47,072 (47,072) } Various DS Various Var Various 36,967 (36,967) } Carryover purchase orders from FY23/24 Decrease appropriations to correct Supplemental offset
amount
Move risk liability and decrease offset amount
Move funds to Sierra and Marygold Pavement Rehab project Adjust budget for even year beverage recycling grant award amount
Adjust budget for odd year beverage recycling grant award amount
C/O FY23-24 QWR1 grant budget
Adjust budget for OPP14 oil payment grant award amount
Adjust budget for OPP15 oil payment grant award amount
Adjust Budget to match HCD Allocation
SMART Grant Allocation CC Approved 6/25/2024, File #21- 3093
SBCTA CRP Grant Allocation CC Approved 7/23/24, File #21- 3133
Close 2024 ABC Grant CC Approved 9/26/24, File #21-2467 2025 ABC Grant CC Approved 9/10/24, File #21-3217
Project close out for 2021 HSGP
2025 OTS grant CC Approved 10/8/24, File 21-3317
2023 HSGP grant CC Approved 10/8/24, File #21-3319

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First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 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 2024/2025
302 ARPA - City 232,363 - - - (232,363) 30228000 FN ARPA 2021 8110 Legal Services 199,959 (199,959) } 30237000 PW&E Storm Drain Admin-Eng 8130 Other Professional Svcs 2,913 (2,913) } 26101022-302-A IT Permit System Various Operating Accounts (193,364) 193,364 } 26101023-302-A IT Sales Force 311 System Various Operating Accounts (697,554) 697,554 } 37600041-302-A PW&E Homelessness Prevent Res & Care Ctr Various Operating Accounts (2,139,202) 2,139,202 } 30228000 FN ARPA 2021 7901 Intrafund Transfer-Salaries 3,030,119 (3,030,119) } 37200006-302-D PW&E Jack Bulik Park Improvement 8329 Other Construction 116,452 (116,452) } 37600059-302-D PW&E Fiber to City Facilities 8329 Other Construction (116,452) 116,452 } 37200007-302-D PW&E Veterans Park Improvement 8329 Other Construction 109,490 (109,490) } 37600059-302-D PW&E Fiber to City Facilities 8329 Other Construction (109,490) 109,490 } Various PW&E Various Var Various 29,492 (29,492) Carryover purchase orders from FY23/24 321 Fed Law Enf Block Grant (2,240) - - - 2,240 32140299 PD Field Services Project 8220 Risk Liability (2,240) 2,240 Move risk liability to Fund #110 for PD Officers 322 State COPS AB 3229 70,208 - - - (70,208) 32240233 PD Air Support 8130 Other Professional Svcs 70,208 (70,208) Carryover purchase orders from FY23/24 362 CDBG (402,708) (52,361) - - 350,347 04032033-362-A PD Bike Patrol-CDBG Public Safety 5328 CDBG Grant Reimbursement 4,885 4,885 } 04032033-362-A PD Bike Patrol-CDBG Public Safety Various Personnel Accounts (67,675) 67,675 } 04032033-362-A PD Bike Patrol-CDBG Public Safety 8220 Risk Liability (5,000) 5,000 } 30200002-362-F DS CDBG Acq/Rehab/Rental 5328 CDBG Grant Reimbursement 42,837 42,837 } 30200002-362-F DS CDBG Acq/Rehab/Rental 8310 Land 42,837 (42,837) } 30200003-362-A DS CDBG Project TBD 5328 CDBG Grant Reimbursement 43,146 43,146 } 30200003-362-A DS CDBG Project TBD 8329 Other Construction 43,146 (43,146) } 30200011-362-A DS CDBG Housing Admin 5328 CDBG Grant Reimbursement (31,417) (31,417) } 30200011-362-A DS CDBG Housing Admin 8010 Departmental Expense (8,967) 8,967 } 30200004-362-E DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement (111,070) (111,070) } 30200004-362-E DS Housing Rehab Loan Program Various Operating Accounts (126,552) 126,552 } 30200010-362-A DS CDBG-CV Administration 8130 Other Professional Svcs (8,190) 8,190 } Decrease CDBG-CV Amin Budget to match HUD allocation 30200011-362-A DS CDBG Housing Admin 5328 CDBG Grant Reimbursement 13,180 13,180 } 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs (252,090) 252,090 } 30200012-362-A DS Emergency Solutions Grant 5328 CDBG Grant Reimbursement (1,070) (1,070) } 30200012-362-A DS Emergency Solutions Grant Various Operating Accounts (17,804) 17,804 } 30200014-362-A DS ESG-CV1 8130 Other Professional Svcs (1,643) 1,643 Project close out for ESG-CV1 30200015-362-A DS ESG-CV2 5328 CDBG Grant Reimbursement (6,123) (6,123) Project close out for ESG-CV2 30200016-362-A DS CDBG CSD Program 5328 CDBG Grant Reimbursement (6,729) (6,729) } 30200016-362-A DS CDBG CSD Program 8028 City Programs (770) 770 } 363 HOME (221,546) (135,206) - - 86,340 03020004-363-A DS HOME-ARP TBD 8310 Land (39,270) 39,270 Adjust Housing Rehab Loan Program to match FY24/25 HUD allocation
30200006-363-A DS Home Project TBD 5328 CDBG Grant Reimbursement (121,685) (121,685) } 30200006-363-A DS Home Project TBD 8130 Other Professional Svcs (121,685) 121,685 } 30200017-363-A DS Home Program 5328 CDBG Grant Reimbursement (13,521) (13,521) } 30200017-363-A DS Home Program 8130 Other Professional Svcs (60,591) 60,591 } Move appropriations from Fiber to Jack Bulik park CC
Approved 7/23/24, File #21-3144
C/O unused FY23/24 org funding to be spent in FY24/25
Adjust ARPA budget based on the 9/30/24 Expenditure Plan Update
Move appropriations from Fiber to Veteran's park CC
Approved 7/23/24, File #21-3144
Adjust Bike Patrol-CDBG Public Safety to match FY24/25
HUD allocation
Adjust CDBG Acs/Rehab/Rental budget to match FY24/25
HUD allocation
Move CBDG Housing Admin revenue to CDBG Project TBD
based on Program Income spent
Decrease CBDG CSD Program budget to match FY24/25
HUD allocation
Decrease Emergency Solutions Grant budget to match
FY24/25 HUD allocation
Adjust CBDG Housing Admin budget to match FY24/25 HUD
allocation
Project close out for HRP 2018-19
Adjust Home Program TBD to match FY24/25 HUD allocation Adjust Home Program to match FY24/25 HUD allocation

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First Quarter Budget Status Report - 2024/2025 City of Fontana October 22, 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 2024/2025
483 CFD #83M 1,172 - - - (1,172) Various PW&E Various Var Various 1,172 (1,172) Carryover purchase orders from FY23/24 485 CFD #85 The Meadows 11,496 - - - (11,496) Various PW&E Various Var Various 11,496 (11,496) Carryover purchase orders from FY23/24 486 CFD #86 Etiwanda Ridge 1,417 - - - (1,417) Various PW&E Various Var Various 1,417 (1,417) Carryover purchase orders from FY23/24 488 CFD #88 Sierra Crest II 2,300 - - - (2,300) Various PW&E Various Var Various 2,300 (2,300) Carryover purchase orders from FY23/24 489 CFD #89 Belrose 1,005 - - - (1,005) Various PW&E Various Var Various 1,005 (1,005) Carryover purchase orders from FY23/24 490 CFD #90 Summit at Rosena 10,512 - - - (10,512) Various PW&E Various Var Various 10,512 (10,512) Carryover purchase orders from FY23/24 495 CFD #95 Summit at Rosena II 4,840 - - - (4,840) Various PW&E Various Var Various 4,840 (4,840) Carryover purchase orders from FY23/24 506 CFD #106 Mountainview 463 - - - (463) Various PW&E Various Var Various 463 (463) Carryover purchase orders from FY23/24 512 CFD #512 The Gardens Phase I 4,629 - - - (4,629) Various PW&E Various Var Various 4,629 (4,629) Carryover purchase orders from FY23/24 601 Capital Reinvestment 747,187 716,334 - - (30,853) 60110500 CA Econ Development Project 6332 Misc Rents/Leases 116,334 116,334 } 60110500 CA Econ Development Project Various Operating Accounts 116,334 (116,334) } 37600077-601-A PW&E Pavement Rehab - Sierra & Marygold 8329 Other Construction 50,000 (50,000) } 37600077-601-A PW&E Pavement Rehab - Sierra & Marygold 8112 Engineering Services 50,000 (50,000) } 37600077-601-A PW&E Pavement Rehab - Sierra & Marygold 8113 Design/Architect Service 100,000 (100,000) } 37600077-601-A PW&E Pavement Rehab - Sierra & Marygold 8330 Construction Contracts 1,000,000 (1,000,000) } 37600056-601-A PW&E Village of Heritage Pavement Rehab 8329 Other Construction (500,000) 500,000 } 37600061-601-A PW&E Southridge Pavement Rehab (Grid 53) 8329 Other Construction (500,000) 500,000 } 37600066-601-A PW&E Village of Herit. Pave Rehab-South 8329 Other Construction (200,000) 200,000 } 60137699 PW&E Capital Projects 8399 Project Personnel Offset (20) 20 Decrease appropriations for project personnel offset 37600041-601-A PW&E Homelessness Prevent Res & Care Ctr 5317 County - Special Proj 600,000 600,000 } 37600041-601-A PW&E Homelessness Prevent Res & Care Ctr 8130 Other Professional Svcs 600,000 (600,000) } 37603115-601-I PW&E Sawtooth/Concrete Various Operating Accounts (29,010) 29,010 Project close out for Sawtooth Concrete project Various CA Various Var Various 36,500 (36,500) Carryover purchase orders from FY23/24 Various PW&E Various Var Various 23,383 (23,383) Carryover purchase orders from FY23/24 602 Capital Improvement 4,504,134 - - - (4,504,134) 60230000 DS Special Projects 8310 Land 4,499,134 (4,499,134) C/O FY23-24 QWR1 grant budget Downtown Property
Acquisition Funds CC Approved 7/9/24, File #21-3126 & #21- 3127
Various DS Various Var Various 5,000 (5,000) Carryover purchase orders from FY23/24 County Contribution to the Homelessness Center CC
Approved 9/10/24, File #21-3251
Move funds and increase appropriations to Sierra and
Marygold Pavement Rehab project
Increase revenue and appropriations income to new lease agreements

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Fontana City CouncilOctober 22, 2024

Fontana City Council
October 22, 2024