Mortality The probabilities of mortality are based on the 2017 CalP ERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 yea r
projected mortality using 90% of Scale MP-2016 published by the Society of Actuaries.
400
101
City of Fontana, California
Schedule of Changes in Net OPEB Liability and Related Ratios for the Measurement Periods Ended June 30,
Last 10 Years*
Measurement Period 2023 2022 2021 2020 2019 2018 2017
Total OPEB Liability
Service cost 349,468 $ 795,323 $ 1,973,739 $ 1,406,780 $ 1,114,136 $ 1,109,799 $ 1,073,307 $ Interest on the total OPEB liability 2,356,699 1,494,505 1,909,977 2,328,825 2,442,178 2,377,354 2,345,864 Actual and expected experience difference 7,102,941 (4,893,445) (7,638,248) (3,610,614) (1,274,244) - - Changes in assumptions (3,191,536) (22,969,516) 4,351,220 7,714,949 (3,295,758) (1,014,856) - Benefit payments (3,034,840) (2,839,639) (3,114,653) (2,784,909) (2,653,423) (2,591,180) (2,467,790) Net change in Total OPEB liability 3,582,732 (28,412,772) (2,517,965) 5,055,031 (3,667,111) (118,883) 951,381 Total OPEB liability - beginning 40,446,261 68,859,033 71,376,998 66,321,967 69,989,078 70,107,961 69,156,580 Total OPEB liability - ending (a) 44,028,993 $ 40,446,261 $ 68,859,033 $ 71,376,998 $ 66,321,967 $ 69,989,078 $ 70,107,961 $ Plan Fiduciary Net Position
Contribution - employer 3,034,840 $ 26,652,051 $ 3,114,653 $ 2,784,909 $ 2,653,426 $ 2,591,180 $ 2,467,790 $ Net investment income 1,149,794 (2,249,921) - - - - - Benefit payments (3,034,840) (2,839,638) (3,114,653) (2,784,909) (2,653,426) (2,591,180) (2,467,790) Administrative expense (8,200) (8,992) - - - - - Net change in plan fiduciary net position 1,141,594 21,553,500 - - - - - Plan fiduciary net position - beginning 21,553,500 - Plan fiduciary net position- ending (b) 22,695,094$ 21,553,500 $ Net OPEB liability - ending (a)-(b) 21,333,899 $ 18,892,761 $ 68,859,033 $ 71,376,998 $ 66,321,967 $ 69,989,078 $ 70,107,961 $ Covered-employee payroll 58,651,222 50,801,314 49,452,985 54,870,910 52,516,604 50,986,994 50,359,691 Net OPEB liability as a percentage of covered-employee payroll 36.37% 37.19% 139.24% 130.08% 126.29% 137.27% 139.21% Notes to Schedule:
Historical information is required only for measurement periods for which GASB 75 is applicable. * The City determined it is not practical to restate the Plan's fiduciary net position for the period 2021-2017. 401
102
City of Fontana, California
Other Post Employment Benefit Plan
Schedule of Investment Returns
Last 10 Years*
Measurement Period 2024 2023 2022 2021 2020 2019 2018 2017 OPEB Plan Annual Money-Weighted Rate
of Return, Net of Investment Expense 16.07% 5.34% -18.90% * * * * * * The City determined it is not practical to show information for the years 2021-2017.
Future years' information will be displayed up to 10 years as information becomes available.
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Supplementary Information
403
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103
City of Fontana, California
Non-Major Governmental Funds
Special Revenue Funds
Special Revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes.
Gas Tax – To account for receipts and expenditures of money apportioned by the State and Highway Code §'s 2103, 2105, 2106, 2107 and 2107.5. Gas Tax moneys can only be used to construct and maintain streets and highways.
Traffic Safety – To account for fines collected on vehicle code infractions and the use of expenditures for traffic safety purposes.
Prop 1B – To account for the receipts and expenditures of money allocated by the Highway Safety, Traffic Reduction, Air Quality and Port Security Bond Act of 2006, Local Street and Roads Improvement Allocation. Prop 1B moneys can only be used on street improvement projects.
Municipal Services Fiscal Impact – To account for moneys paid by developers of new development projects to mitigate their negative impact on the City's services and General Fund.
Solid Waste Mitigation – To account for moneys paid by the County of San Bernardino to mitigate the use of city infrastructure for refuse disposed at the landfill just outside of city limits.
Road Maintenance and Rehabilitation – To account for receipts and expenditures of money apportioned by the State under the Road Repair and Accountability Act of 2017 for road maintenance and rehabilitation projects for cities and counties.
Home Program – To account for the activity of improving the supply of high-quality multifamily properties which are also available to low income households at affordable rent levels.
Crime Prevention Seizure – To account for the receipt of 1% of Federal seizures from illegal narcotic activities, and the expenditure of such assets to fund crime prevention programs such as DARE.
State Seizure – To account for the receipt of seized assets from illegal narcotic activities obtained through cooperation with State agencies and the expenditure of such assets for local law enforcement purposes.
Federal Seizure – To account for the receipt of seized assets from illegal narcotic activities obtained through cooperation with Federal agencies and the expenditure of such assets for local law enforcement purposes.
TDA / Article 3 – To account for bicycle and pedestrian projects. SBCTA oversees the disbursement of 2% of the Local Transportation Funds (LTF) made available to counties and cities for facilities geared towards the exclusive use of pedestrians and bicyclists.
405
104
City of Fontana, California
Non-Major Governmental Funds
Housing and Community Development Block Grant – To account for the receipts and expenditures of the City's entitlements under Federal Community Development Block Grant (CDBG) programs of the US Department of Housing and Urban Development (HUD).
Federal Law Enforcement Block Grant – To account for Federal block grant funds used to enhance policing services.
AB 3229 State COPS Program – To account for State grant funds used to enhance policing services.
Office of Traffic Safety – To account for a State grant, matched with local funding, to augment abandoned vehicle towing.
Air Quality Management District – To account for receipts from the South Coast Air Quality Management District used for the purpose of reducing air pollution from motor vehicles.
Down Payment Assistance – To track receipts and expenditures for the HUD first time homebuyer assistance program.
Community Services Reimbursements – To account for after school programs funded through Proposition 49.
ASES ELO-P – To account for funding pertaining to afterschool and summer school enrichment programs for kindergarten (which may include transitional kindergarten) through sixth grade as described in California Education Code (EC) Section 46120.
Fontana Community Foundation – To account for costs associated with the Fontana Community Foundation, a separate legal entity governed by Section 501(c)(3) of the Internal Revenue Code of 1986 for the purpose of aiding and assisting in the implementation, improvement and maintenance of public services that preserve and promote the health and welfare and education of local citizenry of the City of Fontana.
Housing Authority AB 1486 – To account for receipts and expenditures of surplus land disposition proceeds as required for affordable housing under AB-1486.
Permanent Local Housing Allocation – To account for receipts and expenditures of the State Permanent Local Housing Allocation fund that must be used for housing-related projects and programs that assist unmet housing needs in the City.
Fire Protection District CFD – To account for special taxes levied on property developed after January 2, 2001 to finance fire protection and suppression services within the Community Facilities District.
Landscape Maintenance Districts – To account for special benefit assessments levied on property owners for landscape maintenance in various zones throughout the City.
Lighting District #3 - Hunter's Ridge – To account for special assessments imposed on property owners in the Hunter's Ridge area to pay for street lighting.
406
105
City of Fontana, California
Non-Major Governmental Funds
AB 2928 – To account for receipt of seized assets that were proceeds from or used in illegal activities.
Opioid Settlement – To account for receipts and expenditures of money from Opioid Settlements.
ARPA County – To account for receipts from San Bernardino County for expenditures for enhancements to Veterans Park, Jack Bulik Park, Center Stage Theater and Cypress-Knoph Community.
Community Facilities Districts – To account for special taxes levied on property owners in the development for landscape maintenance, parks and street lighting in the City’s numerous special assessments districts.
Debt Service Funds
General Debt Service – To account for debt service payments on general City obligations.
Capital Project Funds
The Capital Project funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary
funds.
Capital Reinvestment – To account for discretionary infrastructure projects.
Future Capital Projects – To account for capital improvement reimbursements from the San Bernardino County Transportation Authority (SBCTA) that is used for general infrastructure improvements throughout the City.
Storm Drain – To account for receipts from drainage fees imposed on developers, for the construction of storm drainage facilities within the City limits.
San Sevaine Flood Control – To account for flood control fees collected for the construction of flood control improvements in the San Sevaine Area.
Upper Etiwanda Flood Control Development – To account for flood control fees collected for the construction of flood control improvements.
Park Development – To account for receipts and expenditures from park development fees for new parks and renovation of existing parks.
Landscape Improvements – To account for landscaping improvement fees used to improve landscaping Citywide.
Library Capital Improvement – To account for developer impact fees used for the construction of library facilities.
Police Facility – To account for development impact fees to fund capital improvements of police facilities and equipment.
Capital Improvements – To account for monies expended on miscellaneous capital improvements. 407
106
City of Fontana, California
Non-Major Governmental Funds
General Government Improvement – To account for developer impact fees used for the capital construction of City facilities.
Underground Utilities – To account for developer fees used for offsetting the cost of relocating electrical and cable lines underground to enhance the appearance and the safety of the community.
Fire Assessment – To account for revenues from special tax assessments and for expenditures relating to fire prevention and protection.
Affordable Housing Trust – To account inclusionary housing and affordable housing developer impact fees to be used to construct, rehabilitate or subsidize affordable housing that complies with the Affordable Housing Trust Fund regulations.
Fire Protection District – To account for monies expended on capital improvements and equipment replacement for the Fontana Fire Protection District.
Fontana Housing Authority – To account for costs associated with the Housing Authority, a separate legal entity governed by California State Housing Authority law. The Housing Authority uses funds from the Fontana Redevelopment Agency's Low and Moderate Income Housing Fund and Federal Department of Housing and Urban Development Program Grants to actively improve and develop quality neighborhoods and housing opportunities throughout the City of Fontana.
408
107
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Municipal
Traffic Prop Services
Gas Tax Safety 1B Fiscal Impact
Assets
Cash and investments 2,076,664 $ 66,996$ 140,753$ 24,536,784$ Receivables
Accounts - -
-
-
Assessme
nts - -
-
-
I
nterest 12,114 391 821 143,128 Loans - -
-
-
Allowance for dou
btful accounts - -
-
-
Leas
es - -
-
-
Pr
epaid expenses - -
-
-
Depos
its - -
-
-
Due from ot
her governments 504,384 15,683 - -
I
nventories 131,504 718,201 -
-
Land he
ld for resale - -
-
-
Ad
vances to other funds - -
-
-
Rest
ricted assets
Cash and investments with fiscal agent - -
-
-
Tota
l assets 2,724,666$ 801,271$ 141,574$ 24,679,912$ Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable 411,887$ 3,497$ -$ 16,140$ Depos
its Payable - -
-
-
Retentions p
ayable - -
-
-
Due to other fund
s - -
-
-
Due to other government
s - -
-
-
Unearned revenue
- -
-
-
Ad
vances from other funds - -
-
-
Tot
al liabilities 411,887 3,497 - 16,140
Deferr
ed Inflows of Resources
Unavailable revenue - -
-
-
Le
ases - -
-
-
Tot
al deferred inflows of resources - -
-
-
Fund
Balances
Nonspendable 131,504 718,201 -
Restr
icted 2,181,275 79,573 141,574 24,663,772 Assigned - -
-
-
Unass
igned - -
-
-
Tota
l fund balances 2,312,779 797,774 141,574 24,663,772 Total liabilities, deferred inflows of
resources and fund balances 2,724,666$ 801,271$ 141,574$ 24,679,912$ Special Revenue
409
108
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows o
f
resources and fund balances
Road
Solid Maintenance Crime
Waste and Home Prevention
Mitigation Rehabilitation Program Seizure
6,955,444$ 6,692,980 $ 82,021 $ 45,616 $ - - - - - - - - 40,573 39,042 730,216 266 - - 6,736,116 - - - - - - - - - - - - - - - - - 1,412,597 961,780 15,690 - - - - - - - - - - - - - - - - - 8,408,614$ 7,693,802 $ 7,564,043 $ 45,882 $ 355,461$ 977,860 $ 13,559 $ 105 $ - - - - - 86,992 - - - - - - - - 7,465,854 - - - 3,239 - - - - - 355,461 1,064,852 7,482,652 105 1,412,597 - 30 - - - - - 1,412,597 - 30 - - - - - 6,640,556 6,628,950 81,361 45,777 - - - - - - - - 6,640,556 6,628,950 81,361 45,777 8,408,614$ 7,693,802 $ 7,564,043 $ 45,882 $ Special Revenue
410
109
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows o
f
resources and fund balances
Housing and
Community
State Federal Development
Seizure Seizure TDA / Article 3 Block Grant
579,043$ 12,193,054 $ - $ - $ - 4,100 - - - - - - 3,381 71,192 - - - - - 1,213,022 - - - - - - - - - - - - - 4,147 - - - - 256,224 1,248,786 - - - - - - - - - - - - - - 3,168 904,209 582,424$ 12,272,493 $ 259,392 $ 3,366,017 $ 2,002$ 261,261 $ 63,725 $ 356,651 $ - - - 44,042 - - 3,168 5,481 - - 192,500 777,489 - - - 2,073,189 - - - 182 - - - - 2,002 261,261 259,393 3,257,034 - - 67,689 160,031 - - - - - - 67,689 160,031 - 4,147 - - 580,422 12,007,085 - - - - - - - - (67,690) (51,048) 580,422 12,011,232 (67,690) (51,048) 582,424$ 12,272,493 $ 259,392 $ 3,366,017 $ Special Revenue
411
110
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Federal
Law AB 3229 Air Quality
Enforcement State COPS Office of Management
Block Grant Program Traffic Safety District
-$ 1,131,607$ 2,838,387 $ 1,426,242 $ - - 89,786 - - - - - - 6,607 16,557 8,320 - - - - - - - - - - - - - - - - - - - - - - - 71,947 - - - - - - - - - - - - - - - 19,895 -$ 1,138,214$ 2,944,730 $ 1,526,404 $ -$ 31,059$ 2,669 $ 447,712 $ - - - - - - - 19,895 - - - - - - - - - 1,002,096 - - - - - - - 1,033,155 2,669 467,607 - - 11,904 71,947 - - - - - - 11,904 71,947 - - - - - 105,059 2,930,157 986,850 - - - - - - - - - 105,059 2,930,157 986,850 -$ 1,138,214$ 2,944,730 $ 1,526,404 $ Special Revenue
412
111
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows o
f
resources and fund balances
Down Community Fontana
Payment Services ASES Community
Assistance Reimbursements ELO-P Foundation
11,664$ - $ 163,864$ 479,455 $ - - - - - - - - 68 - - 2,797 - - - - - - - - - - - - - - - - - - - - - 2,142,908 1,954,923 - - - - - - - - - - - - - - - - - 11,732$ 2,142,908 $ 2,118,787 $ 482,252 $ -$ 15,061$ 614,436 $ - $ - - - - - - - - - 1,774,149 1,504,350 - - - - - - 271,076 - - - - - - - 2,060,286 2,118,786 - - 1,169,610 1,596,712 - - - - - - 1,169,610 1,596,712 - - - - - 11,732 - - 482,252 - - - - - (1,086,988) (1,596,711) - 11,732 (1,086,988) (1,596,711) 482,252 11,732$ 2,142,908 $ 2,118,787 $ 482,252 $ Special Revenue
413
112
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Permanent Fire
Housing Local Protection Landscape
Authority Housing District Maintenance
AB 1486 Allocation CFD Districts
3,525,881$ - $ 4,751,349$ 5,430,138 $ - - - - - - - 59,382 20,567 - 27,716 31,675 - - - - - - - (13,449) - - - - - - - - - - - - - 47,316 134,834 6,552 - - - - - - - - - - - - - 23,890 - - 3,546,448$ 71,206 $ 4,913,899 $ 5,514,298 $ -$ 6,298 $ - $ 818,509$ - 3,227 - - - - - - - 41,018 - - - 20,663 - - - - - - - - - - - 71,206 - 818,509 - 47,316 - 11,775 - - - - - 47,316 - 11,775 - - - - 3,546,448 - 4,913,899 4,684,014 - - - - - (47,316) - - 3,546,448 (47,316) 4,913,899 4,684,014 3,546,448$ 71,206 $ 4,913,899 $ 5,514,298 $ Special Revenue
414
113
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows o
f
resources and fund balances
Lighting
District #3
Hunter's Opiod ARPA
Ridge AB 2928 Settlement County
73,967$ 164,699 $ 353,724 $ - $ - - - - 357 - - - 431 962 2,063 - - - - - - - - - - - - - - - - - - - - - - - 60,246 707,359 - - - - - - - - - - - - - - - - 74,755$ 165,661 $ 416,033 $ 707,359 $ -$ - $ - $ 13,457$ - - - - - - - 18,904 - - - 674,999 - - - - - - - - - - - - - - - 707,360 67 - - 707,359 - - - - 67 - - 707,359 - - - - 74,688 165,661 416,033
- - - - - - - (707,360) 74,688 165,661 416,033 (707,360) 74,755$ 165,661 $ 416,033 $ 707,359 $ Special Revenue
415
114
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Special
Revenue Debt Service
Community Future
Facilities General Capital Capital
Districts Debt Service Reinvestment Projects
31,446,791$ 9,402 $ 45,666,171$ 9,401,881 $ - - 32,897 - 360,930 - - - 183,441 55 265,879 54,843 - - 225,000 - (88,346) - - - - - 138,408 - - - 1,200 - 99,901 - -
11,171 - - - - - - - - - 5,650,178 4,379,694 - - - 28,408,911 - 2,535 - - 32,013,888$ 11,992 $ 51,979,733 $ 42,245,329 $ 1,377,303$ - $ 1,872,088$ - $ - - 1,000 - 5,363 - 104,458 21,757 15,736 - - - - - - - - - - - - - - - 1,398,402 - 1,977,546 21,757 92,436 - 11,306 - - - 134,882 - 92,436 - 146,188 - 99,901 - 5,650,178 4,379,694 30,423,149 - - - - 11,992 44,205,821 37,843,878 - - - 30,523,050 11,992 49,855,999 42,223,572 32,013,888$ 11,992 $ 51,979,733 $ 42,245,329 $ Capital Projects
416
115
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Upper
San Sevaine Etiwanda
Storm Flood Flood Control Park
Drain Control Development Development
23,102,479$ 2,587,674 $ 47,613 $ 17,238,546 $ - - - - - - - - 134,762 15,094 278 100,556 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 23,237,241$ 2,602,768 $ 47,891 $ 17,339,102 $ 722,261$ - $ - $ 686,791$ - - - - 21,668 - - 26,663 - - - - - - - - - - - - - - - - 743,929 - - 713,454 - - - - - - - - - - - - - - - - - - - - 22,493,312 2,602,768 47,891 16,625,648 - - - - 22,493,312 2,602,768 47,891 16,625,648 23,237,241$ 2,602,768 $ 47,891 $ 17,339,102 $ Capital Projects
417
116
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows o
f
resources and fund balances
Library
Landscape Capital Police Capital
Improvements Improvement Facility Improvements
3,642,198$ 1,364,690 $ 4,206,075 $ 9,348,688 $ - - - - - - - - 21,246 7,961 24,535 54,533 - - - - - - - - - - - - - - - - - - - - - - - 14,737 - - - - - - - 1,535,493 - - - - - - - - 3,663,444$ 1,372,651 $ 4,230,610 $ 10,953,451 $ 926,676$ 867 $ 46,780 $ 13,709 $ - - - - 180,326 - 225 113 - - - - - - - - - - - - - - - 1,717,369 1,107,002 867 47,005 1,731,191 - - - - - - - - - - - - - - - 1,535,493 - - - - 2,556,442 1,371,784 4,183,605 7,686,767 - - - - 2,556,442 1,371,784 4,183,605 9,222,260 3,663,444$ 1,372,651 $ 4,230,610 $ 10,953,451 $ Capital Projects
418
117
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows o
f
resources and fund balances
General Affordable
Government Underground Fire Housing
Improvement Utilities Assessment Trust
13,512,253$ 847,451$ 741,622$ 7,534,182$
- - - -
- - - -
78,820 4,943 4,326 180,113
- - - 1,000,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - 71,709
13,591,073$ 852,394$ 745,948$ 8,786,004$
23,693$ -$ 3,230$ 37,722$
- - - 709
- - - -
- - - -
- - - -
- - - -
- - - -
23,693 -
3,230
38,431
- - - 136,165
- - - -
- - - 136,165
- - - -
- - - -
13,567,380 852,394 742,718 8,611,408
- - - -
13,567,380 852,394 742,718 8,611,408
13,591,073$ 852,394$ 745,948$ 8,786,004$
Capital Projects
419
118
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2024
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Total
Fire Fontana Other
Protection Housing Governmental
District Authority Funds
28,138,776$ 1,209,065 $ 273,765,889 $
- 31,557 158,340 - - 420,669 164,139 111,828 2,566,239
- 1,824,543 10,998,681 - - (101,795) - 6,530,706 6,669,114
- - 1,200 - - 104,048 - - 9,567,137 - - 849,705 - - 11,565,365 - - 28,408,911 13,727,487 28,361 14,781,254
42,030,402$ 9,736,060 $ 359,754,757 $
3,373,276$ - $ 13,495,745$
- 1,276 50,254 752,802 - 1,247,815 - - 4,980,241 - - 9,559,706 - - 1,276,593 - - 1,717,369 4,126,078 1,276 32,327,723
- 107,335 5,604,279 - 6,194,665 6,329,547
- 6,302,000 11,933,826 - - 12,519,118 - - 101,790,287 37,904,324 3,432,784 204,740,916
- - (3,557,113) 37,904,324 3,432,784 315,493,208
42,030,402$ 9,736,060 $ 359,754,757 $
Capital Projects
420
119
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Municipal
Traffic Prop Services
Gas Tax Safety 1B Fiscal Impact
Revenues
Taxes - $ - $ - $ - $ Licenses and permits - - - - Intergovernmental 5,821,989 - - - Charges for services - - - 2,276,036 Fines and forfeitures - 69,290 - - Special assessments - - - - Investment earnings (loss) 99,148 2,250 5,838 973,361 Other revenue - - - - Total revenues 5,921,137 71,540 5,838 3,249,397 Expenditures
Current
General government
City council and commissions - - - - City admininstration - - - - Management services - - - - Information technology - - - - Human resources - - - - Public safety
Police - - - - Fire - - - - Public works / Engineering 5,094,218 65,379 - - Community development - - - - Community services - - - - Debt service
Principal - - - - Interest - - - - Total expenditures 5,094,218 65,379 - - Excess (deficiency) of revenues
over (under) expenditures 826,919 6,161 5,838 3,249,397 Other Financing Sources (Uses)
Transfers in - - - - Transfers out (440,440) - - (948,550) Sale of capital assets - - - - Total other financing sources (uses) (440,440) - - (948,550) Net Change in Fund Balance 386,479 6,161 5,838 2,300,847 Fund Balances, Beginning of Year, as Previously
Presented 1,926,300 791,613 135,736 22,362,925 Adjustments - - - - Fund Balances, Beginning of Year, as Adjusted 1,926,300 791,613 135,736 22,362,925 Fund Balances, End of Fiscal Year 2,312,779 $ 797,774 $ 141,574 $ 24,663,772 $ Special Revenue
421
120
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Road
Solid Maintenance Crime
Waste and Home Prevention
Mitigation Rehabilita tion Program Seizure
-$ - $ - $ - $ - - - - - 5,518,650 138,103 6,469 5,149,665 - - - - - - - - - - - 231,529 282,335 - 2,303 - - - - 5,381,194 5,800,985 138,103 8,772 - - - - - - - - - - - - - - - - - - - - - - - 19,022 - - - - 1,710,792 5,050,217 - - 1,471,629 - 39,665 - 47,297 - - - - - - - - - - - 3,229,718 5,050,217 39,665 19,022 2,151,476 750,768 98,438 (10,250) - - - - (320,230) - - - - - - - (320,230) - - - 1,831,246 750,768 98,438 (10,250) 4,809,310 5,878,182 740,005 56,027 - - (757,082) - 4,809,310 5,878,182 (17,077) 56,027 6,640,556$ 6,628,950 $ 81,361 $ 45,777 $ Special Revenue
422
121
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Housing and
Community
State Federal Development
Seizure Seizure TDA / Article 3 Block Grant
-$ - $ - $ - $ - - - - 36,656 5,163,011 188,535 4,755,009 - - - - - - - - - - - - 29,678 349,556 - - - - - 317,024 66,334 5,512,567 188,535 5,072,033 - - - - - - - - - - - - - - - - - - - - 63,021 4,758,988 - 249,999 - - - - - - 199,935 - - - - 3,983,133 - - - - - - - - - - - - 63,021 4,758,988 199,935 4,233,132 3,313 753,579 (11,400) 838,901 - - - 4,964 - - - (91,816) - - - - - - - (86,852) 3,313 753,579 (11,400) 752,049 577,109 11,257,653 (56,290) (803,097) - - - - 577,109 11,257,653 (56,290) (803,097) 580,422$ 12,011,232 $ (67,690) $ (51,048) $ Special Revenue
423
122
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Federal
Law AB 3229 Air Quality
Enforcement State COPS Office o f Management
Block Grant Program Tr affic Safety District
-$ - $ 459,022$ - $ - - - - 31,541 342,707 - 215,708 - - - - - - - - - - - - - 28,546 116,005 69,988 - - - - 31,541 371,253 575,027 285,696 - - - - - - - 3,000 - - - - - - - - - - - 12,078 30,326 371,253 254,912 - - - - - - - - 571,787 - - - - - - - - - - - - - - - - 30,326 371,253 254,912 586,865 1,215 - 320,115 (301,169) - - - - - - (124,100) (112,566) - - - - - - (124,100) (112,566) 1,215 - 196,015 (413,735) (1,215) 105,059 2,734,142 1,400,585 - - - - (1,215) 105,059 2,734,142 1,400,585 -$ 105,059$ 2,930,157 $ 986,850 $ Special Revenue
424
123
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Down Community Fontana
Payment Services ASES Community
As
sistance Reimbursements ELO-P Foundation
-$ -$ -$ -$
-
-
- -
- 5,340,772 2,390,696 -
- - - -
- - - -
- - - -
326 - - 20,619
- - - 10,000
326 5,340,772 2,390,696 30,619
- - - -
- - - 30,084
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
-
4,712,380
2,614,316 -
- - - -
- - - -
- 4,712,380 2,614,316 30,084
326 628,392 (223,620) 535
-
22,328
538,327 -
- (570,857)
(372,300) (6,620)
- - - -
-
(548,529)
166,027 (6,620)
326 79,863 (57,593) (6,085)
11,406 (1,166,851) (1,539,118) 488,337
- - - -
11,406 (1,166,851) (1,539,118) 488,337
11,732$ (1,086,988)$ (1,596,711)$ 482,252$
Special Revenue
425
124
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Permanent Fire
Housing Local Protection Landscape
Authority Housing District Maintenance
AB 1486 Allocation CFD Districts
-$ - $ - $ 3,434 $ - - 278,663 - - 1,768,014 - - - - - - - - - - - - - 4,340,928 146,248 - 193,311 204,335 - 9,445 - 6,552 146,248 1,777,459 471,974 4,555,249 - - - - - 896,157 - - - - - - - - - - - - - - - - - - - - - - - - - 6,045,741 - 39,367 -
- - - - - - - - - - - - - 935,524 - 6,045,741 146,248 841,935 471,974 (1,490,492) - - - 3,103,855 - - (33,440) (918,940) - - - - - - (33,440) 2,184,915 146,248 841,935 438,534 694,423 3,400,200 (889,251) 4,475,365 3,989,591 - - - - 3,400,200 (889,251) 4,475,365 3,989,591 3,546,448$ (47,316) $ 4,913,899 $ 4,684,014 $ Special Revenue
426
125
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Lighting
District #3
Hunter's Opiod ARPA
Ridge AB 2928 Settlement County
27$ - $ - $ - $ - - - - - 56,582 102,732 1,123,324 - - - - - - - - 35,535 - - - 2,311 4,182 9,392 - - - - - 37,873 60,764 112,124 1,123,324 - - - - - - - - - - - - - - - - - - - - - 47,899 - - - - - - - - - 1,699,185 - - - - - - - - - - - - - - - - - 47,899 - 1,699,185 37,873 12,865 112,124 (575,861) - - - - (7,000) - - - - - - - (7,000) - - - 30,873 12,865 112,124 (575,861) 43,815 152,796 303,909 (131,499) - - - - 43,815 152,796 303,909 (131,499) 74,688$ 165,661 $ 416,033 $ (707,360) $ Special Revenue
427
126
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Debt Service
Formerly Non-
Community Formerly Non- major Fund
Facilities major Fund Traffic Congestion General
Districts Grants Relief Debt Service
81,687$ - $
- -
- -
46,768 -
- -
14,851,483 -
1,339,890 17,635
- -
16,319,828 17,635
- -
- -
- 3,574
- -
- -
- -
- -
10,797,516 -
- -
- -
- 1,830,000
- 2,164,025
10,797,516 3,997,599
5,522,312 (3,979,964)
11,616 3,994,025
(6,796,520) -
- -
(6,784,904) 3,994,025
(1,262,592) 14,061
31,785,642 (1,122,218) 14,303,461 (2,069) - 1,122,218 (14,303,461) - 31,785,642 (2,069)
30,523,050$ 11,992 $
Special Revenue
428
127
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Future San Sevaine
Capital Capital Storm Flood
Reinvestment Projects Drain Control
-$ -$ -$ -$
-
-
3,085,654
600,401
- - - -
- - - -
- - - -
- - - -
1,210,077 337,015 981,037 88,641
228,823 - - -
1,438,900 337,015 4,066,691 689,042
200,109 - - -
23,471 - - -
- - - -
51,760 - - -
- - - -
- - - -
- - - -
7,907,545 -
2,233,567
403,905
22,858 -
- -
- -
- -
- - - -
- - - -
8,205,743 - 2,233,567 403,905
(6,766,843) 337,015 1,833,124 285,137
27,706,599 - - 394,464
- (151,420)
(98,460) (8,320)
2,955,926 - - -
30,662,525 (151,420) (98,460) 386,144
23,895,682 185,595 1,734,664 671,281
- - 20,758,648 1,931,487
25,960,317 42,037,977 - -
25,960,317 42,037,977 20,758,648 1,931,487
49,855,999$ 42,223,572$ 22,493,312$ 2,602,768$ Capital Projects
429
128
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Upper
Etiwanda Library
Flood Control Park Landscape Capital
Development Development Improvements Improvement
-$ - $ - $ - $ - 4,189,942 - 147,665 - - - - - - 314,056 - - - - - - - - - 1,976 826,423 225,381 47,927 - - - - 1,976 5,016,365 539,437 195,592 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 799,831 3,798,152 - - - - 366,911 - - - - - - - - - - - - - 799,831 3,798,152 366,911 1,976 4,216,534 (3,258,715) (171,319) - 600,000 - 366,912 - (8,510,330) (11,720) (6,440) - - - - - (7,910,330) (11,720) 360,472 1,976 (3,693,796) (3,270,435) 189,153 45,915 20,319,444 5,826,877 1,182,631 - - - - 45,915 20,319,444 5,826,877 1,182,631 47,891$ 16,625,648 $ 2,556,442 $ 1,371,784 $ Capital Projects
430
129
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
General
Police Capital Government Underground
Facility Improvements Improvement Utilities
-$ - $ - $ - $ 636,505 - - - - - - - - - 604,903 542,592 - - - - - - - - 162,230 210,842 537,019 17,086 - 929,000 - - 798,735 1,139,842 1,141,922 559,678 - - - - - - - - - - - - - - - - - - - - 289,078 - - - - - - - - 8,642 - - 524,412 2,795,339 561,257 - - - - - - - - - - - - - 813,490 2,803,981 561,257 - (14,755) (1,664,139) 580,665 559,678 524,413 9,386,360 541,458 - (38,880) (530,000) - - - 1,151,095 - - 485,533 10,007,455 541,458 - 470,778 8,343,316 1,122,123 559,678 3,712,827 878,944 12,445,257 292,716 - - - - 3,712,827 878,944 12,445,257 292,716 4,183,605$ 9,222,260 $ 13,567,380 $ 852,394 $ Capital Projects
431
130
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Total
Affordable Fire Fontana Other
Fire Housing Protection Housing Governmental
Assessment Trust District Authority Funds
-$ - $ - $ - $ 544,170$ 390,047 1,374,184 - - 10,703,061 - - - - 33,000,498 - - - - 8,934,020 - - - - 69,290 - - - - 19,227,946 25,857 250,896 1,795,667 390,647 11,237,507 - 115,538 - 17,967 1,634,349 415,904 1,740,618 1,795,667 408,614 85,350,841 - - - - 200,109 - - - - 952,712 - - - 19,853 23,427 - - - - 51,760 - - - - 12,078 - - - - 6,084,498 - - 1,262 - 1,262 - - 9,267,298 - 55,653,710 - 1,440,244 - 18,200 11,263,015 - - - - 7,373,993 - - - - 1,830,000 - - - - 2,164,025 - 1,440,244 9,268,560 38,053 85,610,589 415,904 300,374 (7,472,893) 370,561 (259,748) - 962,170 7,224,150 - 55,381,641 (279,570) (3,050) (224,150) (20,200) (20,625,919) - - - - 4,107,021 (279,570) 959,120 7,000,000 (20,200) 38,862,743 136,334 1,259,494 (472,893) 350,361 38,602,995 606,384 7,351,914 38,377,217 3,082,423 222,830,244 - - - - 54,059,969 606,384 7,351,914 38,377,217 3,082,423 276,890,213 742,718$ 8,611,408 $ 37,904,324 $ 3,432,784 $ 315,493,208 $ Capital Projects
432
131
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) Revenues
Taxes - $ - $ - $ - $ - $ - $ - $ - $ Licenses and permits - - - - - - - - Intergovernmental 6,042,980 6,042,980 5,821,989 (220,991) - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - 45,000 45,000 69,290 24,290 Special assessments - - - - - - - - Investment earnings - - 99,148 99,148 - - 2,250 2,250 Contribution from property owners - - - - - - - - Other revenue - - - - - - - - Total revenues 6,042,980 6,042,980 5,921,137 (121,843) 45,000 45,000 71,540 26,540 Expenditures
Current
General government
City council and commissions - - - - - - City administration - - - - - - - - Management services - - - - - - - - Information Technology - - - - - - - - Human resources - - - - - - - - Public safety
Police - - - - - - - - Fire - - - - - - - - Public works / Engineering 6,111,600 5,744,240 5,094,218 650,022 44,190 44,190 65,379 (21,189) Community development 10,700 10,700 - 10,700 - - - - Community services - - - - - - - - Debt service - -
Principal - - - - - - - - Interest - - - - - - - - Payment to refunded bond escrow agent - - - - - - - - Total expenditures 6,122,300 5,754,940 5,094,218 660,722 44,190 44,190 65,379 (21,189) Excess (deficiency) of revenues
over (under) expenditures (79,320) 288,040 826,919 538,879 810 810 6,161 5,351 Other Financing Sources (Uses)
Transfers in - - - - - - - - Transfers out (450,220) (244,440) (440,440) (196,000) - - - - Sale of capital assets - - - - - - - - Total other financing sources (uses) (450,220) (244,440) (440,440) (196,000) - - - - Net Change in Fund Balances (529,540) 43,600 386,479 342,879 810 810 6,161 5,351 Fund Balances - Beginning, as restated 1,926,300 1,926,300 1,926,300 - 791,613 791,613 791,613 - Fund Balances - Ending 1,396,760 $ 1,969,900 $ 2,312,779 $ 342,879 $ 792,423 $ 792,423 $ 797,774 $ 5,351 $ Special Revenue
Gas Tax Traffic Safety
433
132
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - 1,250,000 1,250,000 2,276,036 1,026,036 3,000,000 3,000,000 5,149,665 2,149,665 - - - - - - - - - - - - - - - - - - 973,361 973,361 - - 231,529 231,529 - - - - - - - - - - - - - - - - 1,250,000 1,250,000 3,249,397 1,999,397 3,000,000 3,000,000 5,381,194 2,381,194 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,424,090 4,350,579 1,710,792 2,639,787 - - - - 1,694,170 1,737,659 1,471,629 266,030 - - - - 53,480 53,480 47,297 6,183 - -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,171,740 6,141,718 3,229,718 2,912,000 1,250,000 1,250,000 3,249,397 1,999,397 (171,740) (3,141,718) 2,151,476 5,293,194 - - - - - - - - (948,550) (948,550) (948,550) - - - (320,230) (320,230) - - - - - - - - (948,550) (948,550) (948,550) - - - (320,230) (320,230) 301,450 301,450 2,300,847 1,999,397 (171,740) (3,141,718) 1,831,246 4,972,964 22,362,925 22,362,925 22,362,925 - 4,809,310 4,809,310 4,809,310 - 22,664,375$ 22,664,375 $ 24,663,772 $ 1,999,397 $ 4,637,570 $ 1,667,592 $ 6,640,556 $ 4,972,964 $ Special Revenue
Municipal Services Fiscal Impact Solid Waste Mitigation
434
133
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ -$ -$ -$ -$ -$ -$ -$
-
-
- - - -
- -
10,521,380 5,235,830 5,518,650 282,820 808,540 6,387,367 138,103 (6,249,264) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - 282,335 282,335 - - - - - - - - - - - -
- - - - - - - -
10,521,380 5,235,830 5,800,985 565,155 808,540 6,387,367 138,103 (6,249,264) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,255,880 11,088,106 5,050,217 6,037,889 - - - - - - - - 923,600 6,153,994 39,665 6,114,329 - - - - - - - -
- -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,255,880 11,088,106 5,050,217 6,037,889 923,600 6,153,994 39,665 6,114,329 5,265,500 (5,852,276) 750,768 6,603,044 (115,060) 233,373 98,438 (134,935) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
5,265,500 (5,852,276) 750,768 6,603,044 (115,060) 233,373 98,438 (134,935) 5,878,182 5,878,182 5,878,182 - (17,077) (17,077) (17,077) - 11,143,682$ 25,906$ 6,628,950$ 6,603,044$ (132,137)$ 216,296$ 81,361$ (134,935)$ Special Revenue
Road Maintenance and Rehabilitation Home Program
435
134
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 10,000 7,000 6,469 (531) 75,000 36,660 36,656 (4) - - - - - - - - - - - - - - - - - - - - - - - - - - 2,303 2,303 3,000 3,000 29,678 26,678 - - - - - - - - - - - - - - - - 10,000 7,000 8,772 1,772 78,000 39,660 66,334 26,674 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 33,300 33,300 19,022 14,278 61,940 66,940 63,021 3,919 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - 33,300 33,300 19,022 14,278 61,940 66,940 63,021 3,919 (23,300) (26,300) (10,250) 16,050 16,060 (27,280) 3,313 30,593 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (23,300) (26,300) (10,250) 16,050 16,060 (27,280) 3,313 30,593 56,027 56,027 56,027 - 577,109 577,109 577,109 - 32,727$ 29,727 $ 45,777 $ 16,050 $ 593,169 $ 549,829 $ 580,422 $ 30,593 $ Special Revenue
Crime Prevention Seizure State Seizures
436
135
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - 1,500,000 5,175,000 5,163,011 (11,989) 2,154,320 7,393,889 4,755,009 (2,638,880) - - - - - - - - - - - - - - - - - - - - - - - - 50,000 50,000 349,556 299,556 - - - - - - - - - - - - 20,000 - - - - - 317,024 317,024 1,570,000 5,225,000 5,512,567 287,567 2,154,320 7,393,889 5,072,033 (2,321,856) - - - - - - - - - - - - - - - - - - - - - 433,611 - 433,611 - - - - - - - - - - - - 2,339,980 5,530,686 4,758,988 771,698 302,640 250,000 249,999 1 - - - - - - - - - - - - - 56,738 - 56,738 - - - - 2,245,740 5,790,888 3,983,133 1,807,755 - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - 2,339,980 5,964,297 4,758,988 1,205,309 2,548,380 6,097,626 4,233,132 1,864,494 (769,980) (739,297) 753,579 1,492,876 (394,060) 1,296,263 838,901 (457,362) - - - - - - 4,964 4,964 - - - - (91,800) (91,800) (91,816) (16) - - - - - - - - - - - - (91,800) (91,800) (86,852) 4,948 (769,980) (739,297) 753,579 1,492,876 (485,860) 1,204,463 752,049 (452,414) 11,257,653 11,257,653 11,257,653 - (803,097) (803,097) (803,097) - 10,487,673$ 10,518,356 $ 12,011,232 $ 1,492,876 $ (1,288,957) $ 401,366 $ (51,048) $ (452,414) $ Special Revenue
Federal Seizures Housing and Community Development Block Grant
437
136
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ -$ -$ -$ -$ -$ -$ -$
-
- - - - - - -
27,000 31,541 31,541 - 300,000 615,700 342,707 (272,993) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - 28,546 28,546
- - - - - - - -
- - - - - - - -
27,000 31,541 31,541 - 300,000 615,700 371,253 (244,447) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
28,440 30,328 30,326 2 460,890 562,565 371,253 191,312 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- -
- - - - - - - -
- - - - - - - -
- - - - - - - -
28,440 30,328 30,326 2 460,890 562,565 371,253 191,312 (1,440) 1,213 1,215 2 (160,890) 53,135 - (53,135)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
(1,440) 1,213 1,215 2 (160,890) 53,135 - (53,135)
(1,215) (1,215) (1,215) - 105,059 105,059 105,059 - (2,655)$ (2)$ -$ 2$
(55,831)$ 158,194$ 105,059$ (53,135)$
Special Revenue
AB 3229 State COPS ProgramFederal Law Enforcement Block Grant 438
137
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) 400,000$ 400,000 $ 459,022 $ 59,022 $ - $ - $ - $ - $ - - - - - - - - - - - - 280,000 280,000 215,708 (64,292) - - - - - - - - - - - - - - - - - - - - - - - - - - 116,005 116,005 - - 69,988 69,988 - - - - - - - - - - - - - - - - 400,000 400,000 575,027 175,027 280,000 280,000 285,696 5,696 - - - - - - - - - 6,000 3,000 3,000 - - - - - - - - - - - - - - - - - - - - - 16,000 12,078 3,922 245,500 513,647 254,912 258,735 - - - - - - - - - - - - - - - - 26,500 1,287,803 571,787 716,016 - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - 245,500 513,647 254,912 258,735 26,500 1,309,803 586,865 722,938 154,500 (113,647) 320,115 433,762 253,500 (1,029,803) (301,169) 728,634 - - - - - - - - - - (124,100) (124,100) (12,090) (12,090) (112,566) (100,476) - - - - - - - - - - (124,100) (124,100) (12,090) (12,090) (112,566) (100,476) 154,500 (113,647) 196,015 309,662 241,410 (1,041,893) (413,735) 628,158 2,734,142 2,734,142 2,734,142 - 1,400,585 1,400,585 1,400,585 - -
2,888,642$ 2,620,495 $ 2,930,157 $ 309,662 $ 1,641,995 $ 358,692 $ 986,850 $ 628,158 $ Special Revenue
Office of Traffic Safety Air Quality Management District
439
138
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ -$ -$ -$ -$ -$ -$ -$
-
- - - - - - -
- - - - 4,407,400 5,488,690 5,340,772 (147,918) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - 326 326 - - - -
- - - - - - - -
- - - - - - - -
- - 326 326 4,407,400 5,488,690 5,340,772 (147,918) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 3,843,840 5,116,390 4,712,380 404,010 - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 3,843,840 5,116,390 4,712,380 404,010 - - 326 326 563,560 372,300 628,392 256,092 - - - - -
220,885 22,328 (198,557)
- - - - (372,300) (372,300) (570,857) (198,557) - - - - - - - -
- - - - (372,300) (151,415) (548,529) (397,114) - - 326 326 191,260 220,885 79,863 (141,022) 11,406 11,406 11,406 - (1,166,851)
(1,166,851) (1,166,851) -
11,406$ 11,406$ 11,732$ 326$ (975,591)$ (945,966)$ (1,086,988)$ (141,022)$ Special Revenue
Community Services ReimbursementsDown Payment Assistance 440
139
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ -$ -$ -$ -$ -$ -$ -$
-
- - - - - - -
29,731,200 29,731,200 2,390,696 (27,340,504) - - - - - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - 20,619 20,619
- - - - - - - -
- - - - - 10,000
10,000 -
29,731,200 29,731,200 2,390,696 (27,340,504) - 10,000 30,619 20,619
- - - -
- - - - 7,000 35,000 30,084 4,916
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
27,218,250 27,218,250 2,614,316 24,603,934 - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
27,218,250 27,218,250 2,614,316 24,603,934 7,000 35,000 30,084 4,916 2,512,950 2,512,950 (223,620) (2,736,570) (7,000) (25,000) 535 25,535 -
141,214 538,327 397,113 - - - -
(372,300) (372,300) (372,300) - (6,620)
(6,620) (6,620) -
- - - - - - - -
(372,300) (231,086) 166,027 397,113 (6,620) (6,620) (6,620) - 2,140,650 2,281,864 (57,593) (2,339,457) (13,620) (31,620) (6,085) 25,535 (1,539,118) (1,539,118) (1,539,118) - 488,337 488,337 488,337 - 601,532$ 742,746$ (1,596,711)$ (2,339,457)$ 474,717$ 456,717$ 482,252$ 25,535$ Special Revenue
ASES ELO-P Fontana Community Foundation
441
140
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - 1,500,000 4,685,857 1,768,014 (2,917,843) - - - - - - - - - - - - - - - - - - - - - - - - - (80,000) 146,248 226,248 - - - - - - - - - - - - - - - - - - 9,445 9,445 - (80,000) 146,248 226,248 1,500,000 4,685,857 1,777,459 (2,908,398) - - - - - - - - 1,326,760 2,853,950 896,157 1,957,793 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 119,858 - 119,858 - - - - - - - - - - - - - - - - - - - - 7,000 823,045 39,367 783,678 - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,333,760 3,796,853 935,524 2,861,329 - (80,000) 146,248 226,248 166,240 889,004 841,935 (47,069) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (80,000) 146,248 226,248 166,240 889,004 841,935 (47,069) 3,400,200 3,400,200 3,400,200 - (889,251) (889,251) (889,251) - 3,400,200$ 3,320,200 $ 3,546,448 $ 226,248 $ (723,011) $ (247) $ (47,316)$ (47,069) $ Special Revenue
Permanent Local Housing AllocationHousing Authority AB 1486
442
141
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ -$ -$ -$ 2,750$ 2,750$ 3,434$ 684$ 235,000 235,000 278,663 43,663 - - - - - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 3,738,330 3,738,330 4,340,928 602,598 - - 193,311 193,311 - - 204,335 204,335 - - - - - - - -
- - - - - - 6,552 6,552
235,000 235,000 471,974 236,974 3,741,080 3,741,080 4,555,249 814,169 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
27,500 403,764 -
403,764 - - - -
- - -
- 4,551,000 6,119,581 6,045,741 73,840
- - -
- - - - -
- - -
- - - - -
-
- -
- - - - - - - -
- - - - - - - -
- - - - - - - -
27,500 403,764 - 403,764 4,551,000 6,119,581 6,045,741 73,840 207,500 (168,764) 471,974 640,738 (809,920) (2,378,501) (1,490,492) 888,009 - - - - 1,908,920 2,975,956 3,103,855 127,899 (33,440) (33,440) (33,440) - (918,940) (918,940) (918,940) - - - - - - - - -
(33,440) (33,440) (33,440) - 989,980 2,057,016 2,184,915 127,899 174,060 (202,204) 438,534 640,738 180,060 (321,485) 694,423 1,015,908 4,475,365 4,475,365 4,475,365 - 3,989,591
3,989,591 3,989,591 -
4,649,425$ 4,273,161$ 4,913,899$ 640,738$ 4,169,651$ 3,668,106$ 4,684,014$ 1,015,908$ Special Revenue
Fire Protection District CFD Landscape Maintenance Districts 443
142
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) 500$ 500 $ 27 $ (473) $ - $ - $ - $ - $ - - - - - - - - - - - - - 10,000 56,582 46,582 - - - - - - - - - - - - - - - - 877,210 877,210 35,535 (841,675) - - - - - - 2,311 2,311 - - 4,182 4,182 - - - - - - - - - - - - - - - - 877,710 877,710 37,873 (839,837) - 10,000 60,764 50,764 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75,000 47,899 27,101 - - - - - - - - 1,072,840 1,255,179 - 1,255,179 - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - 1,072,840 1,255,179 - 1,255,179 - 75,000 47,899 27,101 (195,130) (377,469) 37,873 415,342 - (65,000) 12,865 77,865 - - - - - - - - (7,000) (7,000) (7,000) - - - - - - - - - - - - - (7,000) (7,000) (7,000) - - - - - (202,130) (384,469) 30,873 415,342 - (65,000) 12,865 77,865 43,815 43,815 43,815 - 152,796 152,796 152,796 - (158,315)$ (340,654) $ 74,688 $ 415,342 $ 152,796 $ 87,796 $ 165,661 $ 77,865 $ Special Revenue
AB 2928Lighting District #3 Hunter's Ridge
444
143
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ 19,050$ 19,050 $ 81,687 $ 62,637 $ - - - - - - - - - 3,125,000 1,123,324 (2,001,676) - - - - - - - - - - 46,768 46,768 - - - - - - - - - - - - 16,024,700 16,066,670 14,851,483 (1,215,187) - - - - - - 1,339,890 1,339,890 - - - - - - - - - - - - - - - - - 3,125,000 1,123,324 (2,001,676) 16,043,750 16,085,720 16,319,828 234,108 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - 2,993,501 1,699,185 1,294,316 10,833,620 14,166,308 10,797,516 3,368,792 - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - 2,993,501 1,699,185 1,294,316 10,833,620 14,166,308 10,797,516 3,368,792 - 131,499 (575,861) (707,360) 5,210,130 1,919,412 5,522,312 3,602,900 - - - - 681,850 683,560 11,616 (671,944) - - - - (7,632,420) (8,214,690) (6,796,520) 1,418,170 - - - - - - - - - - - - (6,950,570) (7,531,130) (6,784,904) 746,226 - 131,499 (575,861) (707,360) (1,740,440) (5,611,718) (1,262,592) 4,349,126 (131,499) (131,499) (131,499) - 31,785,642 31,785,642 31,785,642 - (131,499)$ - $ (707,360)$ (707,360) $ 30,045,202 $ 26,173,924 $ 30,523,050 $ 4,349,126 $ Special Revenue
Community Facilities DistrictsARPA County
445
144
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ -$ -$ -$ -$ -$ -$ -$
-
-
- - - - - -
- -
- - - - - -
- -
- - - - - -
- -
- - - - - -
- -
17,635 17,635 - - - -
- - - - - - 210,842 210,842
- - - - - - - -
- - - - - 2,325,396 929,000 (1,396,396) - - 17,635 17,635 - 2,325,396 1,139,842 (1,185,554) - - - -
- - - - - - - -
20,000 7,000 3,574 3,426 - - - - - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 3,923,799 8,642 3,915,157 - - - - - 8,961,090 2,795,339 6,165,751 - - - - - - - -
-
1,830,005 1,830,005 1,830,000 5 - - - - 2,164,025 2,164,025 2,164,025 - - - - - - - - - - - - -
4,014,030 4,001,030 3,997,599 3,431 - 12,884,889 2,803,981 10,080,908 (4,014,030) (4,001,030) (3,979,964) 21,066 - (10,559,493) (1,664,139) 8,895,354 4,327,540 4,004,030 3,994,025 (10,005) - 9,386,360 9,386,360 - - - - - - (530,000)
(530,000) -
(3,994,030) (3,994,030) - 3,994,030 - 1,151,090 1,151,095 5 333,510 10,000 3,994,025 3,984,025 - 10,007,450 10,007,455 5
(3,680,520) (3,991,030) 14,061 4,005,091 - (552,043) 8,343,316 8,895,359
(2,069) (2,069) (2,069) - 878,944 878,944 878,944 878,944 (3,682,589)$ (3,993,099)$ 11,992$ 4,005,091$ 878,944$ 326,901$ 9,222,260$ 9,774,303$ Capital Improvements
Capital Projects
General Debt Service
Debt Service
446
145
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 337,015 337,015 - - 1,263,794 1,263,794 - - - - - - - - - - - - - - - - - - 337,015 337,015 - - 1,263,794 1,263,794 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 344,883 - 344,883 41,270 680,000 - 680,000 - - - - 2,075,000 2,075,000 14,380 2,060,620 - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - 344,883 - 344,883 2,116,270 2,755,000 14,380 2,740,620 - (344,883) 337,015 681,898 (2,116,270) (2,755,000) 1,249,414 4,004,414 - - - - - - - - (151,420) (151,420) (151,420) - (19,280) (19,280) (19,280) - - - - - - - - - (151,420) (151,420) (151,420) - (19,280) (19,280) (19,280) - (151,420) (496,303) 185,595 681,898 (2,135,550) (2,774,280) 1,230,134 4,004,414 42,037,977 42,037,977 42,037,977 42,037,977 345,456 345,456 345,456 345,456 41,886,557$ 41,541,674 $ 42,223,572 $ 42,719,875 $ (1,790,094) $ (2,428,824) $ 1,575,590 $ 4,349,870 $ Future Capital Projects Sewer Expansion
Capital Projects
447
146
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts P ositive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - 580,000 580,000 849,568 269,568 - - - - 4,216,000 4,216,000 7,015,618 2,799,618 - - - - - - - - - - - - - - - - - - 1,125,087 1,125,087 - - 2,074,831 2,074,831 - 12,437,929 12,437,929 - - - - - - - - - - - - - - 12,437,929 13,563,016 1,125,087 4,796,000 4,796,000 9,940,017 5,144,017 - - - - - - - - - - - - - - - - - 2,444,413 407,402 2,037,011 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 94,970 20,209,701 7,695,311 12,514,390 - 499,171 499,171 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 499,171 499,171 - 94,970 22,654,114 8,102,713 14,551,401 - 11,938,758 13,063,845 1,125,087 4,701,030 (17,858,114) 1,837,304 19,695,418 - 62,556 62,556 - - - - - - (9,189,420) (9,189,418) 2 (73,880) (73,880) (73,880) - - - - - - - - - - (9,126,864) (9,126,862) 2 (73,880) (73,880) (73,880) - - 2,811,894 3,936,983 1,125,089 4,627,150 (17,931,994) 1,763,424 19,695,418 32,509,232 32,509,232 32,509,232 32,509,232 21,801,505 21,801,505 21,801,505 - 32,509,232$ 35,321,126 $ 36,446,215 $ 33,634,321 $ 26,428,655 $ 3,869,511 $ 23,564,929 $ 19,695,418 $ Traffic Mitigation
Capital Projects
Community Facilities Districts
448
147
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts P ositive (Negative) -$ -$ -$ -$ -$ -$ -$ -$
3,55
5,000 3,555,000 3,085,654 (469,346) 804,200 804,200 600,401 (203,799) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 981,037 981,037 - - 88,641 88,641 - - - - - - - -
- - - - - - - -
3,555,000 3,555,000 4,066,691 511,691 804,200 804,200 689,042 (115,158) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
838,440 12,270,196 2,233,567 10,036,629 92,910 487,375 403,905 83,470 - - - - - - - -
- - - - - - - -
-
- - - - - - - -
- - - - - - - -
- - - - - - - -
838,440 12,270,196 2,233,567 10,036,629 92,910 487,375 403,905 83,470 2,716,560 (8,715,196) 1,833,124 10,548,320 711,290 316,825 285,137 (31,688) - - - - - 394,465 394,464 (1)
(98,460) (98,460) (98,460) - (8,320) (8,320) (8,320) - - - - - - - - -
(98,460) (98,460) (98,460) - (8,320) 386,145 386,144 (1) 2,618,100 (8,813,656) 1,734,664 10,548,320 702,970 702,970 671,281 (31,689) 20,758,648 20,758,648 20,758,648 - 1,931,487 1,931,487 1,931,487 - 23,376,748$ 11,944,992$ 22,493,312$ 10,548,320$ 2,634,457$ 2,634,457$ 2,602,768$ (31,689)$ Storm Drain San Sevaine Flood Control
Capital Projects
449
148
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - 1,850,000 1,850,000 4,189,942 2,339,942 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,976 1,976 - - 826,423 826,423 - - - - - - - - - - - - - - - - - - 1,976 1,976 1,850,000 1,850,000 5,016,365 3,166,365 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 350,550 9,545,343 799,831 8,745,512 - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - 350,550 9,545,343 799,831 8,745,512 - - 1,976 1,976 1,499,450 (7,695,343) 4,216,534 11,911,877 - - - - - 600,000 600,000 - - - - - (123,970) (8,510,330) (8,510,330) - - - - - - - - - - - - - (123,970) (7,910,330) (7,910,330) - - - 1,976 1,976 1,375,480 (15,605,673) (3,693,796) 11,911,877 45,915 45,915 45,915 - 20,319,444 20,319,444 20,319,444 - 45,915$ 45,915 $ 47,891 $ 1,976 $ 21,694,924$ 4,713,771 $ 16,625,648 $ 11,911,877 $ Park Development
Capital Projects
Upper Etiwanda Flood Control
450
149
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ -$ -$ -$ -$ -$ -$ -$
-
- - - 200,000 200,000 147,665 (52,335)
- - - - - - - -
540,000 540,000 314,056 (225,944) - - - - - - - - - - - -
- - - - - - - -
- - 225,381 225,381 - - 47,927 47,927 - - - - - - - -
- - - - - - - -
540,000 540,000 539,437 (563) 200,000 200,000 195,592 (4,408) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
173,420 6,141,289 3,798,152 2,343,137 -
99,472
-
99,472
- - - - -
366,913 366,911 2
- - - - -
- - -
- -
- - - - - - - -
- - - - - - - -
- - - - - - - -
173,420 6,141,289 3,798,152 2,343,137 - 466,385 366,911 99,474 366,580 (5,601,289) (3,258,715) 2,342,574 200,000 (266,385) (171,319) 95,066 - - - - -
366,913 366,912 (1)
(11,720) (11,720) (11,720) - (6,440) (6,440)
(6,440) -
- - - - - - - -
(11,720) (11,720) (11,720) - (6,440) 360,473 360,472 (1) 354,860 (5,613,009) (3,270,435) 2,342,574 193,560 94,088 189,153 95,065 5,826,877 5,826,877 5,826,877 - 1,182,631
1,182,631 1,182,631 -
6,181,737$ 213,868$ 2,556,442$ 2,342,574$ 1,376,191$ 1,276,719$ 1,371,784$ 95,065$ Landscape Improvements Library Capital Improvement
Capital Projects
451
150
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ 400,000 400,000 636,505 236,505 - - - - - - - - - - - - - - - - 430,000 430,000 604,903 174,903 - - - - - - - - - - - - - - - - - - 162,230 162,230 - - 537,019 537,019 - - - - - - - - - - - - - - - - 400,000 400,000 798,735 398,735 430,000 430,000 1,141,922 711,922 - - - - - - - - - - - - - - - - - 1,017,764 - 1,017,764 - - - - - - - - - - - - - - - - 98,500 525,945 289,078 236,867 - - - - - - - - - - - - - - - - - 11,000,000 - 11,000,000 - 524,414 524,412 2 - 661,458 561,257 100,201 - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - 98,500 1,050,359 813,490 236,869 - 12,679,222 561,257 12,117,965 301,500 (650,359) (14,755) 635,604 430,000 (12,249,222) 580,665 12,829,887 - 524,414 524,413 (1) - 541,458 541,458 - (38,880) (38,880) (38,880) - - - - - - - - - - - - - (38,880) 485,534 485,533 (1) - 541,458 541,458 - 262,620 (164,825) 470,778 635,603 430,000 (11,707,764) 1,122,123 12,829,887 3,712,827 3,712,827 3,712,827 - 12,445,257 12,445,257 12,445,257 - 3,975,447$ 3,548,002 $ 4,183,605 $ 635,603 $ 12,875,257 $ 737,493 $ 13,567,380$ 12,829,887 $ Capital Projects
Police Facility General Government Improvement
452
151
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ 260,000 260,000 390,047 130,047 905,000 905,000 1,374,184 469,184 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25,857 25,857 - - 250,896 250,896 - - - - - - - - - - - - - - 115,538 115,538 260,000 260,000 415,904 155,904 905,000 905,000 1,740,618 835,618 - - - - - - - - - 962,170 - 962,170 - 423,922 - 423,922 - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - 30,500 2,476,667 1,440,244 1,036,423 - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - 423,922 - 423,922 30,500 3,438,837 1,440,244 1,998,593 260,000 (163,922) 415,904 579,826 874,500 (2,533,837) 300,374 2,834,211 - - - - - 962,170 962,170 - (344,460) (279,570) (279,570) - - - (3,050) (3,050) - - - - - - - - (344,460) (279,570) (279,570) - - 962,170 959,120 (3,050) (84,460) (443,492) 136,334 579,826 874,500 (1,571,667) 1,259,494 2,831,161 606,384 606,384 606,384 - 7,351,914 7,351,914 7,351,914 - 521,924$ 162,892 $ 742,718 $ 579,826 $ 8,226,414 $ 5,780,247 $ 8,611,408 $ 2,831,161 $ Capital Projects
Fire Assessment Affordable Housing Trust
453
152
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) -$ - $ - $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,795,667 1,795,667 55,000 55,000 390,647 335,647 - - - - - - - - - - - - 159,050 159,050 17,967 (141,083) - - 1,795,667 1,795,667 214,050 214,050 408,614 194,564 - - - - - - - - - - - - - - - - 157,500 157,500 19,853 137,647 - - - - - - - - - - - - - - - - - -
- - - - - - - - - 104,083 1,262 102,821 - - - - 7,067,180 45,051,680 9,267,298 35,784,382 - - - - - - - - 44,450 44,450 18,200 26,250 - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - 7,067,180 45,155,763 9,268,560 35,887,203 201,950 201,950 38,053 163,897 (7,067,180) (45,155,763) (7,472,893) 37,682,870 12,100 12,100 370,561 358,461 7,224,150 7,224,150 7,224,150 - - - - - (224,150) (224,150) (224,150) - (20,200) (20,200) (20,200) - - - - - - - - - 7,000,000 7,000,000 7,000,000 - (20,200) (20,200) (20,200) - (67,180) (38,155,763) (472,893) 37,682,870 (8,100) (8,100) 350,361 358,461 38,377,217 38,377,217 38,377,217 - 3,082,423 3,082,423 3,082,423 - 38,310,037$ 221,454 $ 37,904,324$ 37,682,870 $ 3,074,323 $ 3,074,323 $ 3,432,784 $ 358,461 $ Fire Protection District Fontana Housing Authority
Capital Projects
454
153
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2024
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Payment to refunded bond escrow agent
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with
Original Final Actual Final Budget
Budget Budget Amounts Positive (Negative)
-$ -$ -$ -$
-
- - -
- - - -
- - - -
- - - -
- - - -
- - 1,210,077
1,210,077
- - - -
133,000 133,000 228,823 95,823
133,000 133,000 1,438,900 1,305,900
51,000 195,598 200,109
-
627,600 23,471 427,491
- - - -
-
3,366,331 51,760 3,314,571
-
- - -
- - - -
- - - -
4,563,330 43,459,708 -
43,459,708
82,000 65,112 7,907,545 (7,842,433) - - 22,858 (22,858)
- - - -
- - - -
- - - -
4,696,330 47,518,751 8,205,743 39,336,479 (4,563,330) (47,385,751) (6,766,843) 40,642,379 9,400,000 27,411,142 27,706,599 295,457
- - - -
- - 2,955,926 2,955,926
9,400,000 27,411,142 30,662,525 3,251,383
4,836,670 (19,974,609) 23,895,682 43,893,762
25,960,317 25,960,317 25,960,317 25,960,317 30,796,987$ 5,985,708$ 49,855,999$ 69,854,079$ Capital Projects
Capital Reinvestments
455
154
City of Fontana, California
Combining Statement of Proprietary Net Position
Enterprise Funds
June 30, 2024
Water Stage
Operations Red Totals
Assets
Current Assets
Cash and investments 849,936 $ 140,535 $ 990,471 $ Accounts receivables - 22,940 22,940 Interest receivable 4,958 - 4,958 Loans receivable 1,090,124 - 1,090,124 Prepaid expenses - 234,506 234,506 Inventories - 43,812 43,812 Total current assets 1,945,018 441,793 2,386,811 Total assets 1,945,018 441,793 2,386,811 Liabilities
Current Liabilities
Accounts payable - 127,156 127,156 Due to other funds - 4,426 4,426 Advances from other funds - 500,000 500,000 Total current liabilities - 631,582 631,582 Total liabilities - 631,582 631,582 Net Position
Unrestricted 1,945,018 (189,789) 1,755,229 Total net position 1,945,018 $ (189,789) $ 1,755,229 $ Business-type Activities
Enterprise Funds
456
155
City of Fontana, California
Combining Statement of Changes in Proprietary Net Position Enterprise Funds
June 30, 2024
Water Stage
Operations Red Totals
Operating Revenues
Charges for services - $ - $ - $ Total revenues - - - Operating Expenses
Operating costs - 2,111 2,111 Contractual - 226,049 226,049 Total operating expenses - 228,160 228,160 Operating income (loss) - (228,160) (228,160) Non-Operating Revenues (Expenses)
Investment earnings 33,783 - 33,783 Interest payments - - - Other revenue (expenses) - 38,371 38,371 Total non-operating revenues (expenses) 33,783 38,371 72,154 Income (loss) before contributions
and transfers 33,783 (189,789) (156,006) Change in Net Position 33,783 (189,789) (156,006) Net Position, Beginning of Fiscal Year 1,911,235 - 1,911,235 Net Position, End of Year 1,945,018 $ (189,789) $ 1,755,229 $ Business-type Activities
Enterprise Funds
457
156
City of Fontana, California
Combining Statement of Cash Flows in Proprietary Net Position Enterprise Funds
June 30, 2024
Water Stage
Operations Red Totals
Operating Activities
Cash received from customers - $ 15,431$ 15,431 $ Cash payments to suppliers of goods and services - (374,896) (374,896) Cash payments to employees for services - - - Net Cash Provided by (Used For) Operating Activities - (359,465) (359,465) Noncapital Financing Activities
Advances from other funds - 500,000 500,000 Net Cash Provided by (Used For) Noncapital Financing Activities - 500,000 500,000 Investing Activities
Investment earnings 108,632 - 108,632 Net Cash Provided by Investing Activities 108,632 - 108,632 Net Increase (Decrease) in Cash and Cash Equivalents 108,632 140,535 249,167 Cash and Cash Equivalents - Beginning of Year 741,304 - 23,515,307 Cash and Cash Equivalents - End of Year 849,936 $ 140,535 $ 23,764,474 $ Reconciliation of Operating Income to Net Cash
Provided by (Used for) Operating Activities:
Operating Income (Loss) - $ (228,160)$ (228,160) Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities
Other revenue (expenses) - 38,371 38,371 Changes in Assets and Liabilities
Accounts receivable - (22,940) (22,940) Prepaid expenses - (234,506) (234,506) Inventories - (43,812) (43,812) Accounts payable - 127,156 127,156 Due to other funds - 4,426 4,426 Net Cash Provided by (Used For) Operating Activities - $ (359,465)$ (359,465) $ There were no non-cash investing, capital or financing activities for the year ended June 30, 2024.
Business-type Activities
Enterprise Funds
458
157
City of Fontana, California
Fiduciary Funds
Fiduciary Fund types include trust and custodial funds. Custodial funds are used to account for assets held by the government as an agent for individuals, private organizations, other governments and/or other funds.
Community Facilities District #2 – Village of Heritage – To account for the Village of Heritage CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #3 – Hunter’s Ridge – To account for the Hunter’s Ridge CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #4 – Walnut Village – To account for the Walnut Village CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #7 – County Club Estates– To account for the Country Club Estates CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #11 – Heritage West End – To account for the Heritage West End CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #12 – Sierra Lakes – To account for the Sierra Lakes CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #22 – Sierra Hills South – To account for the Sierra Hills South CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #31 – Citrus Heights North – To account for the Citrus Heights North CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #37 – Montelago – To account for the Montelago CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #70 – Avellino – To account for the Avellino CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #71 – Sierra Crest – To account for the Sierra Crest CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #80 – Bella Strada – To account for the Bella Strada CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #81 – Gabriella – To account for the Gabriella CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #74 – Citrus Summit – To account for the Citrus Summit CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #85 – The Meadows – To account for the Meadows CFD special taxes received and the payment of debt service related to bonds issued.
459
158
City of Fontana, California
Fiduciary Funds
Community
Facilities District #86 – Etiwanda Ridge – To account for the Etiwanda Ridge CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #89 – Belrose – To account for the Belrose CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #90 – Summit at Rosena – To account for the Summit at Rosena CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #87 – El Paseo – To account for the El Paseo CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #95 – Summit at Rosena II – To account for the Summit at Rosena II CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #106 – Mountainview – To account for the Mountainview CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #100 – Victoria – To account for the Victoria CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #99 – Victoria – To account for the Retreat CFD special taxes received and the payment of debt service related to bonds issued.
Community Facilities District #111 –Monterado– To account for the Monterado CFD special taxes received and the payment of debt service related to bonds issued.
460
159
City of Fontana, California
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2024
CFD #2 CFD #3 CFD #4 CFD #7
Heritage Hunter's Ridge Walnut Village Country Club
Assets
Cash and investments 76,528 $ 6,355 $ - $ 269,269$ Cash and investments with fiscal agent - - - 257,271 Assessments receivable 727 - - 3,543 Total assets 77,255 6,355 - 530,083 Net Position
Held for other organizations - - - - Held in trust for other purposes 77,255 6,355 - 530,083 Total net position 77,255 $ 6,355 $ - $ 530,083$ CFD #11 CFD #12 CFD #22 CFD #31
Heritage West End Sierra Lakes Sierr a Hills South Citrus Heights North Assets
Cash and investments 541,488 $ 1,396,494 $ 2,698,788 $ 2,389,535 $ Cash and investments with fiscal agent 443,018 1,180,607 2,699,504 2,352,470 Assessments receivable 505 10,156 4,601 21,648
Total assets 985,011 2,587,257 5,402,893 4,763,653 Net Position
Held for other organizations - - - - Held in trust for other purposes 985,011 2,587,257 5,402,893 4,763,653 Total net position 985,011 $ 2,587,257 $ 5,402,893 $ 4,763,653 $ CFD #37 CFD #70 CFD #71 CFD #74B
Montelago Avellino Sierra Crest Citrus Summit
Assets
Cash and investments 226,155 $ 144,871 $ 364,055 $ 334,978 $ Cash and investments with fiscal agent 310,612 144,147 438,772 375,777 Assessments receivable - 2,092 - 1,983 Total assets 536,767 291,110 802,827 712,738 Net Position
Held for other organizations - - - - Held in trust for other purposes 536,767 291,110 802,827 712,738 Total net position 536,767 $ 291,110 $ 802,827 $ 712,738 $ CFD #80 CFD #81 CFD #85 CFD #86
Bella Strada Gabriella The Meadows Etiwanda Ridge
Assets
Cash and investments 805,100 $ 474,528 $ 1,492,705 $ 300,999 $ Cash and investments with fiscal agent 1,289,893 504,551 1,496,198 328,769 Assessments receivable 3,390 7,478 29,993 13,741
Total assets 2,098,383 986,557 3,018,896 643,509 Net Position
Held for other organizations - - - - Held in trust for other purposes 2,098,383 986,557 3,018,896 643,509 Total net position 2,098,383 $ 986,557 $ 3,018,896 $ 643,509 $
461
160
City of Fontana, California
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2024
CFD #87 CFD #88 CFD #89 CFD #90
El Paseo Sierra Crest II Belrose Summit at Rosena
Assets
Cash and investments 516,053 $ 461,622 $ 402,381 $ 1,072,296 $ Cash and investments with fiscal agent 364,856 420,420 458,820 1,359,327 Assessments receivable 14,892 2,538 10,234 56,056
Total assets 895,801 884,580 871,435 2,487,679 Net Position
Held for other organizations - - - - Held in trust for other purposes 895,801 884,580 871,435 2,487,679 Total net position 895,801 $ 884,580 $ 871,435 $ 2,487,679 $ CFD #95 CFD #106 CFD #100 CFD #99
Summit at Rosena II Mountainview Victoria Victoria
Assets
Cash and investments 508,955 $ 379,890 $ 167,953 $ 257,689 $ Cash and investments with fiscal agent 616,121 482,355 396,589 313,582 Assessments receivable 19,001 13,829 5,692 4,669.00
Total assets 1,144,077 876,074 570,234 575,940 Net Position
Held for other organizations - - - - Held in trust for other purposes 1,144,077 876,074 570,234 575,940 Total net position 1,144,077 $ 876,074 $ 570,234 $ 575,940 $ CFD #107 CFD #109 CFD #111 CFD #112
Highland Narra Hills Monterad o The Gardens Phase One
Assets
Cash and investments 132,102 $ 375,939 $ 9,549 $ 577,554 $ Cash and investments with fiscal agent - - 635,789 - Assessments receivable - - 1,516 14,291 Total assets 132,102 375,939 646,854 591,845 Net Position
Held for other organizations - - - - Held in trust for other purposes 132,102 375,939 646,854 591,845 Total net position 132,102 $ 375,939 $ 646,854 $ 591,845 $
462
161
City of Fontana, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
June 30, 2024
CFD #2 CFD #3 CFD #4 CFD #7
Heritage Hunter's Ridge Walnut Village Country Club
Additions 950 951 952 953
Contributions from property owners - $ - $ (393) 264,803 Interest and change in fair value
of investments 75 - - 14,306 Total additions 75 - (393) 279,109 Deductions
Administrative expense - - - 24,130 Interest expense - - - 47,000 Principal payments - - - 190,000 Total deductions - - - 261,130 Change in Net Position 75 - (393) 17,979 Net Position at Beginning of Year 77,180 6,355 393 512,104 Net Position at End of Year 77,255 $ 6,355 $ - $ 530,083$ CFD #11 CFD #12 CFD #22 CFD #31
Heritage West End Sierra Lakes Sierra Hills South Citrus Heights North Additions 954 955 956 957
Contributions from property owners 541,156$ 1,460,801 $ 2,689,194 $ 2,403,720 $ Interest and change in fair value
of investments 25,009 67,591 23,105 28,814
Total additions 566,165 1,528,392 2,712,299 2,432,534 Deductions
Administrative expense 40,210 123,678 85,691 54,910
Interest expense 97,000 342,000 1,053,500 965,450
Principal payments 400,000 980,000 1,490,000 1,290,000
Total deductions 537,210 1,445,678 2,629,191 2,310,360 Change in Net Position 28,955 82,714 83,108 122,174 Net Position at Beginning of Year 956,057 2,504,543 5,319,785 4,641,479 Net Position at End of Year 985,012 $ 2,587,257 $ 5,402,893 $ 4,763,653 $
463
162
City of Fontana, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
June 30, 2024
CFD #37 CFD #70 CFD #71 CFD #74B
Montelago Avellino Sierra Crest Citrus Summit
Additions 958 959 960 963
Contributions from property owners 223,760$ 165,098 $ 361,402 $ 364,005 $ Interest and change in fair value
of investments 17,284 8,175 4,104 2,422
Total additions 241,044 173,273 365,506 366,427 Deductions
Administrative expense 33,647 29,876 28,717 43,298
Interest expense 78,500 75,700 148,969 156,625
Principal payments 125,000 65,000 160,000 85,000
Total deductions 237,147 170,576 337,686 284,923 Change in Net Position 3,897 2,697 27,820 81,504 Net Position at Beginning of Year 532,870 288,413 775,007 631,234 Net Position at End of Year 536,767 $ 291,110 $ 802,827 $ 712,738 $ CFD #80 CFD #81 CFD #85 CFD #86
Bella Strada Gabriella The Meadows Etiwanda Ridge
Additions 961 962 965 964
Contributions from property owners 800,135$ 472,679 $ 1,491,408 $ 338,719 $ Interest and change in fair value
of investments 7,941 4,845 15,810 1,596
Total additions 808,076 477,524 1,507,218 340,315 Deductions
Administrative expense 44,164 44,163 52,021 41,616
Interest expense 424,856 255,369 849,975 171,644
Principal payments 275,000 160,000 455,000 110,000
Total deductions 744,020 459,532 1,356,996 323,260 Change in Net Position 64,056 17,992 150,222 17,055 Net Position at Beginning of Year 2,034,327 968,565 2,868,674 626,454 Net Position at End of Year 2,098,383 $ 986,557 $ 3,018,896 $ 643,509 $
464
163
City of Fontana, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
June 30, 2024
CFD #87 CFD #88 CFD #89 CFD #90
El Paseo Sierra Crest II Belrose Summit at Rosena
Additions 970 966 967 968
Contributions from property owners 516,958$ 464,933 $ 406,082 $ 1,464,614 $ Interest and change in fair value
of investments 6,937 3,772 4,389 14,101
Total additions 523,895 468,705 410,471 1,478,715 Deductions
Administrative expense 41,616 31,214 41,618 41,615
Interest expense 206,700 252,800 214,900 853,675
Principal payments 105,000 130,000 115,000 435,000
Total deductions 353,316 414,014 371,518 1,330,290 Change in Net Position 170,579 54,691 38,953 148,425 Net Position at Beginning of Year 725,222 829,889 832,482 2,339,254 Net Position at End of Year 895,801
$ 884,580 $ 871,435 $ 2,487,679 $ CFD #95 CFD #106 CFD #100 CFD #99
Summit at Rosena II Mountainview Victoria Victoria
Additions 969 971 972 973
Contributions from property owners 672,869$ 525,691 $ 466,270 $ 375,607 $ Interest and change in fair value
of investments 3,418 303 14 1,082
Total additions 676,287 525,994 466,284 376,689 Deductions
Administrative expense 40,800 20,000 - - Interest expense 414,081 317,525 94,592 186,486
Principal payments 155,000 110,000 - - Total deductions 609,881 447,525 94,592 186,486 Change in Net Position 66,406 78,469 371,692 190,203 Net Position at Beginning of Year 1,077,671 797,605 198,542 385,737 Net Position at End of Year 1,144,077
$ 876,074 $ 570,234 $ 575,940 $
465
164
City of Fontana, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
June 30, 2024
CFD #107 CFD #109 CFD #111 CFD #112
Highland Narra Hills Monterado The Gardens Phase On e
Additions 969 971 972 973
Contributions from property owners 132,102$ 375,939 $ 646,575 $ 591,845 $ Interest and change in fair value
of investments - - 278 - Total additions 132,102 375,939 646,853 591,845 Deductions
Administrative expense - - - - Interest expense - - - - Principal payments - - - - Total deductions - - - - Change in Net Position 132,102 375,939 646,853 591,845 Net Position at Beginning of Year 1,077,671 797,605 198,542 385,737 Net Position at End of Year 1,209,773 $ 1,173,544 $ 845,395 $ 977,582 $ Trust Total All
Deposits Custodial Funds
Additions 901
Contributions from property owners - $ 18,215,972$ Interest and change in fair value
of investments - 255,371 Increase in deposits held 8,427,638 8,427,638 Total additions 8,427,638 26,898,981 Deductions
Administrative expense - 862,984 Interest expense - 7,207,347 Decrease in deposits held 4,886,093 4,886,093 Principal payments - 6,835,000 Total deductions 4,886,093 19,791,424 Change in Net Position 3,541,545 7,107,557 Net Position at Beginning of Year 7,487,584 37,417,426 Net Position at End of Year 11,029,129 $ 44,524,983 $ 466
165
City of Fontana, California
Statistical Section
June 30, 2024
This part of the City of Fontana's Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, not disclosures, and required supplementary information says about financial trends, revenue capacity, debt capacity, demographics, and operating information
Page
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 166 Revenue Capacity
These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property and sales tax. 172 Debt Capacity
These schedules present information to help the reader assess the affordability of the City's current level of outstanding debt and the City's ability to issue additional debt in the future. 176
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments. 180 Operating Information
These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs. 182
Contents
467
2024 2023 2022 2021 2020
Governmental Activities
Net investment in capital assets 741,903,826 $ 709,182,502 $ 675,178,954 $ 638,864,552 $ 689,365,068 $ Restricted 270,351,706 280,618,903 272,038,102 253,988,209 244,761,778 Unrestricted 153,486,322 101,770,977 63,341,636 92,731,842 (7,238,288) Total governmental activities net position 1,165,741,854 1,091,572,382 1,010,558,692 985,584,603 926,888,558 Business-type activities
Net investment in capital assets 59,154,883 $ 59,588,417 $ 53,603,455 $ 55,532,997 $ 57,530,519 $ Unrestricted 23,187,671 20,847,432 21,292,372 20,735,496 20,771,902 Total business-type activities net position 82,342,554 80,435,849 74,895,827 76,268,493 78,302,421 Primary Government
Net investment in capital assets 801,058,709 768,770,919 728,782,409 694,397,549 746,895,587 Restricted 270,351,706 280,618,903 272,038,102 253,988,209 244,761,778 Unrestricted 176,673,993 122,618,409 84,634,008 113,467,338 13,533,614 Total primary government net position 1,248,084,408 1,172,008,231 1,085,454,519 1,061,853,096 1,005,190,979 2019 2018 2017 2016 2015
Governmental Activities
Net investment in capital assets 701,530,830 $ 720,068,559 $ 735,790,188 $ 755,220,959 $ 691,627,257 $ Restricted 245,587,568 232,841,328 227,128,252 226,420,563 204,759,026 Unrestricted (13,423,646) (26,155,824) 9,377,716 2,951,934 (13,247,617) Total governmental activities net position 933,694,752 926,754,063 972,296,156 984,593,456 883,138,666 Business-type activities
Net investment in capital assets 59,255,628 $ 61,076,764 $ 61,798,043 $ 63,050,134 $ 65,035,187 $ Unrestricted 23,039,788 21,347,594 22,291,772 23,458,142 23,099,758 Total business-type activities net position 82,295,416 82,424,358 84,089,815 86,508,276 88,134,945 Primary Government
Net investment in capital assets 760,786,458 781,145,323 797,588,231 818,271,093 756,662,444 Restricted 245,587,568 232,841,328 227,128,252 226,420,563 204,759,026 Unrestricted 9,616,142 (4,808,230) 31,669,488 26,410,076 9,852,141 Total primary government net position 1,015,990,168 1,009,178,421 1,056,385,971 1,071,101,732 971,273,611 Fiscal Year
CITY OF FONTANA
Fiscal Year
(accrual basis of accounting)
Last Ten Fiscal Years
NET POSITION BY COMPONENT
166
468
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Expenses
General government 59,446,792 $ 32,752,857 $ 40,459,365 $ 41,709,051 $ 41,457,059 $ 33,660,288 $ 28,739,683 $ 45,299,507 $ 29,336,758 $ 24,737,274 $ Public safety 129,566,172 109,638,340 111,899,427 111,355,247 102,004,716 96,951,615 93,262,299 84,299,901 77,928,071 76,501,195 Public Works/Engineering 76,016,743 75,398,853 86,822,284 74,076,947 85,321,132 78,157,502 78,069,014 68,113,043 59,191,886 84,855,975 Community development 20,058,225 24,087,763 5,492,363 38,018,696 5,691,710 5,781,517 9,933,299 10,454,373 9,037,714 3,882,448 Community services 22,000,117 10,394,270 13,344,407 13,155,951 15,553,958 17,458,437 17,272,167 15,370,237 14,762,425 13,474,939 Interest on long-term debt 2,132,683 2,133,651 2,132,558 1,860,542 2,001,629 1,981,911 2,608,411 2,392,153 2,153,414 3,105,404 Total governmental activities expenses 309,220,732 254,405,734 260,150,404 280,176,434 252,030,204 233,991,270 229,884,873 225,929,214 192,410,268 206,557,235 Business-type activities:
Sewer 26,898,880 26,260,033 24,541,611 24,980,302 26,759,827 22,026,753 22,261,294 20,786,533 18,837,548 18,010,757 Water - - - - 12,200 19,520 1,390 6,032 44,104 54,805 Stage Red 228,160 - - - - - - - - -
I
nterest on long-term debt 85,584 101,463 112,532 - - - - - - - T
otal business-type activities 27,212,624 26,361,496 24,654,143 24,980,302 26,772,027 22,046,273 22,262,684 20,792,565 18,881,652 18,065,562 Total primary government expenses 336,433,356 $ 280,767,230 $ 284,804,547 $ 305,156,736 $ 278,802,231 $ 256,037,543 $ 252,147,557 $ 246,721,779 $ 211,291,920 $ 224,622,797 $ Program Revenues
Charges for Services:
General government 10,640,617$ 8,156,242$ 7,581,528$ 8,017,410$ 7,614,444$ 8,358,160$ 12,022,779$ 7,139,390$ 6,864,125$ 7,801,644$ Public safety 2,118,555 2,453,853 1,999,022 2,475,633 4,458,763 6,379,838 6,280,045 6,190,785 6,314,166 9,987,259 Public Works/Engineering 45,123,710 35,036,261 35,136,430 29,765,524 27,952,996 26,363,880 26,583,585 26,269,706 30,844,702 23,859,501 Community development 12,752,239 24,009,166 25,431,821 21,693,037 15,716,301 20,590,089 17,949,656 16,883,104 25,591,414 12,694,452 Community services 4,241,880 3,823,376 3,181,475 1,054,151 2,042,342 3,588,342 3,282,570 3,265,356 7,679,413 6,401,350 Oper
ating contributions and grants 67,764,603 51,038,308 20,860,568 46,511,190 24,472,892 17,437,665 14,720,871 12,213,450 4,920,888 5,388,077 Capital contributions and grants 20,125,718 22,713,589 27,263,569 68,781,955 12,457,455 14,409,776 28,415,558 26,539,731 13,763,600 17,231,877 Total governmental activities program revenues 162,767,322 147,230,795 121,454,413 178,298,900 94,715,193 97,127,750 109,255,064 98,501,522 95,978,308 83,364,160 Business-type activities:
Charges for Services:
Sewer 29,024,699 27,542,299 26,819,169 25,358,711 24,922,787 23,116,983 21,703,872 19,539,503 18,248,953 17,131,593 Water - - - - - - - - - -
O
perating contributions and grants - - - - - - - - - -
Capi
tal contributions and grants 1,415,195 7,630,458 336,864 198,621 108,539 803,148 724,564 1,166,163 651,860 3,486,994 Total business-type activities program revenues 30,439,894 35,172,757 27,156,033 25,557,332 25,031,326 23,920,131 22,428,436 20,705,666 18,900,813 20,618,587 Governmental activities (146,453,410) (107,174,939) (138,695,991) (101,877,534) (157,315,011) (136,863,520) (120,629,809) (127,427,692) (96,431,960) (123,193,075) Busi
ness-type activities 3,227,270 8,811,261 2,501,890 577,030 (1,740,701) 1,873,858 165,752 (86,899) 19,161 2,553,025 Total primary government net expense (143,226,140)$ (98,363,678)$ (136,194,101)$ (101,300,504)$ (159,055,712)$ (134,989,662)$ (120,464,057)$ (127,514,591)$ (96,412,799)$ (120,640,050)$ Governmental activities:
CITY OF FONTANA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(accrual basis of accounting)
Governmental activities:
Fiscal Year
167
469
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
General Revenues and Other Changes in Net Position
Governmental Activities:
Taxes:
Property taxes 107,808,356$ 95,730,662$ 84,070,144$ 76,703,234$ 73,705,908$ 65,123,274$ 54,647,011$ 52,097,345$ 48,537,350$ 47,772,343$ Sales taxes 55,887,448 59,102,489 56,726,526 51,408,188 42,958,630 44,564,309 38,663,576 37,844,293 38,442,282 34,219,832 Franchise taxes 11,208,531 11,118,103 9,749,087 8,670,092 8,400,846 7,603,283 7,190,939 6,680,065 7,042,887 7,428,364 Business license taxes 11,943,284 8,395,990 7,583,660 6,676,592 6,280,132 6,419,287 5,898,298 5,714,262 5,215,605 4,982,546 Transient occupancy taxes 1,144,605 1,302,569 1,374,182 1,132,091 960,057 1,085,305 1,009,734 961,122 962,089 715,570 Motor vehicle in-lieu 759,269 301,474 459,175 156,222 167,850 101,761 112,007 94,030 82,436 82,854 Investment earnings 25,832,592 9,228,551 (10,525,380) 4,007,555 11,543,571 13,862,698 5,209,144 5,645,106 8,151,890 7,362,672 Other 7,558,825 4,274,678 11,900,515 9,175,913 3,747,676 2,378,892 5,045,968 3,670,692 3,718,814 6,136,697 Contributions not restricted to specific programs 6,680,574 17,103,880 Gain/(Loss) on sale of capital assets - - - - - - - - - (557,702) Extraordinary gain/(loss) on dissolution of redevelopment agency - - - - - - - - - - Transfers 2,382,950 3,659,260 2,949,200 2,643,692 2,744,147 2,665,400 1,891,022 2,262,500 2,109,800 1,815,690 Total governmental activities 231,206,434 210,217,656 164,287,109 160,573,579 150,508,817 143,804,209 119,667,699 114,969,415 114,263,153 109,958,866 Business-type activities:
Investment earnings 1,054,017 270,136 (748,794) 18,927 491,853 662,600 59,813 91,915 309,412 250,299 Other 8,368 117,885 (176,562) 13,807 - - - - - - Extraordinary gain/(loss) on dissolution of redevelopment agency - - - - - - - - - - Transfers (2,382,950) (3,659,260) (2,949,200) (2,643,692) (2,744,147) (2,665,400) (1,891,022) (2,262,500) (2,109,800) (1,815,690) Total business-type activities (1,320,565) (3,271,239) (3,874,556) (2,610,958) (2,252,294) (2,002,800) (1,831,209) (2,170,585) (1,800,388) (1,565,391) T
otal primary government 229,885,869 $ 206,946,417 $ 160,412,553 $ 157,962,621 $ 148,256,523 $ 141,801,409 $ 117,836,490 $ 112,798,830 $ 112,462,765 $ 108,393,475 $ Change in Net Position
Governmental activities 84,753,024 103,042,717 25,591,118 58,696,045 (6,806,194) 6,940,689 (962,110) (12,458,277) 17,831,193 (13,234,209) Business-type activities 1,906,705 5,540,022 (1,372,666) (2,033,928) (3,992,995) (128,942) (1,665,457) (2,257,484) (1,781,227) 987,634 Total primary government 86,659,729 $ 108,582,739 $ 24,218,452 $ 56,662,117 $ (10,799,189)$ 6,811,747 $ (2,627,567)$ (14,715,761)$ 16,049,966 $ (12,246,575)$
CITY OF FONTANA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
168
470
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
General Fund:
Nonspendable 23,112,718$ 24,107,186$ 383,755$ 322,558$ 396,090$ 393,718$ 464,839$ 395,907$ 429,023$ 386,436$ Restricted 1,832,888 12,398,214 1,510,351 1,510,351 1,341,403 1,236,229 1,151,682 1,071,523 1,087,820 1,158,751 Committed 47,182,993 32,411,496 10,886,393 6,038,085 5,700,690 6,167,070 5,207,240 5,414,716 4,726,998 2,669,111 Assigned 6,428,514 3,143,811 33,944,406 33,944,406 27,473,651 26,455,278 25,141,842 24,446,674 34,514,464 21,789,340 Unassigned 25,491,914 45,200,677 77,336,531 75,240,512 63,564,012 60,465,811 55,080,691 54,121,364 46,558,441 54,561,190 Total 104,049,027 $ 117,261,384 $ 124,061,436 $ 117,055,912 $ 98,475,846 $ 94,718,106 $ 87,046,294 $ 85,450,184 $ 87,316,746 $ 80,564,828 $ All Other Governmental Funds, other than General Fund:
Nonspendable 12,597,571$ 21,632,793$ 13,766,080$ 12,607,667$ 12,538,114$ 3,019,097$ 948,101$ 5,715,188$ 5,399,718$ 106,500$ Restricted 282,012,952 268,220,689 270,527,750 250,955,642 213,552,839 207,168,717 194,769,129 188,197,328 187,496,268 182,582,223 Committed - - - - - - - - - -
Ass
igned 206,316,506 172,257,648 152,557,359 148,248,879 110,069,155 124,981,347 125,032,314 120,713,623 107,535,831 94,339,773 Unassigned (11,481,993) (4,202,017) (1,599,859) (1,605,563) (1,550,470) (5,614,358) (13,245,428) (17,891,929) (24,005,611) (31,658,357) Total Other Governmental Funds 489,445,036 $ 457,909,113 $ 435,251,330 $ 410,206,625 $ 334,609,638 $ 329,554,803 $ 307,504,116 $ 296,734,210 $ 276,426,206 $ 245,370,139 $ Fiscal Year
(modified accrual basis of accounting)
Last Ten Fiscal Years
FUND BALANCES - GOVERNMENTAL FUNDS
CITY OF FONTANA
169
471
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenues:
Taxes 188,066,319 $ 175,658,307 $ 159,517,348 $ 144,690,732 $ 132,341,375 $ 124,795,458 $ 107,409,558 $ 103,297,087 $ 100,200,213 $ 95,118,655 $ Licenses and permits 17,776,926 18,417,398 18,797,242 14,284,661 9,547,162 12,402,513 10,713,155 12,811,481 18,626,256 9,457,615 Intergovernmental 66,668,490 55,559,853 29,659,271 39,222,825 32,980,850 24,566,107 19,884,450 20,108,576 20,328,373 26,033,423 Charges for services 34,302,878 31,466,671 31,138,289 25,991,512 22,778,927 28,474,357 27,447,010 19,659,882 26,783,977 16,345,500 Fines and forfeitures 771,960 770,
275 775,399 1,683,660 3,735,492 3,812,587 3,515,710 4,021,872 4,472,790 4,780,288 Special assessments 19,227,946 19,273,068 18,389,887 18,320,914 18,136,360 17,040,757 16,758,987 16,270,692 16,040,403 15,760,431 Investment earnings 25,065,826 8,106,190 (11,566,369) 4,361,840 11,322,972 13,662,906 5,203,257 5,623,634 8,110,868 7,351,178 Contribution from property owners 12,437,929 10,815,577 21,704,957 59,507,176 5,194,646 4,480,225 18,695,684 14,728,436 - - O
ther revenue 6,340,782 5,657,589 10,295,120 27,660,909 4,983,802 3,897,361 11,027,048 8,280,834 8,528,720 10,034,327 Total Revenues 370,659,056 325, 724,928 278,711,144 335,724,229 241,021,586 233,132,271 220,654,859 204,802,494 203,091,600 184,881,417 Expenditures:
General government 56,592,030 39,184,574 37,876,497 41,481,736 35,212,913 30,213,300 29,643,233 28,048,281 22,040,327 23,930,630 Public safety 127,880,980 120,284,592 115,338,172 105,542,219 97,778,504 92,004,052 87,292,864 82,284,307 77,542,546 76,649,056 Public Works/Engineering 124,419,828 81,623,328 92,182,528 90,269,718 81,064,072 48,365,008 50,928,686 42,536,770 34,416,628 48,611,443 Community development 23,633,775 24,973,745 7,086,769 4,597,019 4,260,620 4,324,744 4,597,292 5,390,496 4,048,697 3,928,595 Community services 21,077,331 18,477,679 14,835,474 10,832,457 13,648,401 15,348,654 15,439,409 14,443,168 14,190,508 13,619,422 Capital outlay - - - - -
12,422,973 20,640,164 11,990,495 18,772,727 14,692,362 Debt service:
Principal 2,809,425 1,818,822 1,302,474 1,230,000 1,165,000 1,105,000 1,055,000 1,015,000 2,025,000 2,450,000 Interest 2,183,983 2,250,517 2,047,366 1,881,529 2,021,463 2,000,711 2,622,940 2,405,916 2,687,661 1,670,241 Payments on refunded bonds - prior - - 5, 089,012 - - - - - - 3, 924,816 Debt issuance cost - - 477,
600 - - - - 624,
562
Total Expenditures 358,597,352 288,613,257 276,235,892 255,834,678 235,150,973 205,784,442 212,219,588 188,114,433 175,724,094 190,101,127 Excess of revenues
over (under) expenditures 12,061,704 $ 37,111,671 $ 2,475,252 $ 79,889,551 $ 5,870,613 $ 27,347,829 $ 8,435,271 $ 16,688,061 $ 27,367,506 $ (5,219,710)$ Fiscal Year
CITY OF FONTANA
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(modified accrual basis of accounting)
170
472
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Other financing sources (uses)
Transfers in 79,575,321 $ 58,958,019 $ 52,345,864 $ 44,655,190 $ 28,172,553 $ 26,675,264 $ 31,648,373 $ 29,113,977 $ 26,797,538 $ 26,579,617 $ Transfers out (79,853,251) (57,774,409) (49,517,194) (42,078,498) (25,905,096) (24,545,777) (29,963,316) (27,373,831) (24,785,743) (24,919,027) Long-term debt issued 161,022 (
748,199) 23,125,000 - - - - - -
37,675,000
Premium on bonds issued 2,459,222 261,790 3,920,250 - - - - - - 3, 429,057
Sale of capital assets 4,116,534 77,886 209,774 11,710,810 674,505 245,183 3,855 13,235 3,184,220 7,011 C
apital lease - - 108,
141 - - - - - - -
Pay
ment to refunded bond escrow agent - - - - - - - - - (
40,526,666)
T
otal other financing sources (uses) 6,458,848 $ 775,087 $ 30,191,835 $ 14,287,502 $ 2,941,962 $ 2,374,670 $ 1,688,912 $ 1,753,381 $ 5,196,015 $ 2,244,992 $ Extraordinary gain/(loss) on dissolution
of redevelopment agency - - - - - - - - - -
N
et change in fund balances 18,520,552 37,886,758 32,667,087 94,177,053 8,812,575 29,722,499 10,124,183 18,441,442 32,563,521 (2,974,718) Debt service as a percentage of noncapital 1.4% 1.4% 1.2% 1.2% 1.4% 1.6% 1.9% 1.9% 3.0% 2.3% expenditures
(modified accrual basis of accounting)
Last Ten Fiscal Years
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
CITY OF FONTANA
171
473
Total
Total Taxable Direct
Fiscal Residential Commercial Industrial Less: Assessed Tax Year Property Property Prope rty Other Exemptions Value Rate 2024 18,333,904$ 2,091,086 $ 6,721,391 $ 4,281,801 1,255,374 $ 30,172,808 0.2177% 2023 16,977,881 1,877,761 5,569,502 3,822,426 1,228,264 27,019,306 0.2182% 2022 15,528,346 1,795,936 4,793,734 3,155,412 1,247,727 24,025,701 0.2172% 2021 14,609,093 1,702,974 4,221,433 3,176,113 1,206,069 22,503,544 0.2163% 2020 13,789,451 1,653,449 3,865,352 3,035,990 1,184,156 21,160,086 0.2161% 2019 13,105,716 1,512,467 3,269,699 2,909,966 1,131,418 19,666,430 0.2226% 2018 12,119,011 1,424,642 2,495,301 2,790,019 1,107,737 17,721,236 0.2225% 2017 11,467,647 1,367,110 2,337,790 2,728,389 1,081,775 16,819,161 0.2222% 2016 10,881,178 1,330,490 2,154,179 2,682,921 1,066,662 15,982,106 0.2231% 2015 10,323,555 1,293,464 2,065,027 2,588,295 1,045,876 15,224,465 0.2231% Source: San Bernardino County Auditor/Controller
Notes: In 1978, the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. (in thousands of dollars)
Last Ten Fiscal Years
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
CITY OF FONTANA
172
474
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Direct Rates:
City basic rate 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032 $ 0.032$ Fontana Unified School District 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 Education Revenue Augmentation Fund 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 Fontana Fire Protection District 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 County of San Bernardino 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 Chaffey Community College 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 Inland Empire Utilities Agency- 1969 Annex 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 Flood Control 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 Others 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 Basic Levy (1) 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Overlapping Rates (2)
Chaffey Community College 0.0100 0.0137 0.0177 0.0111 0.0241 0.0153 0.0088 0.0116 0.0113 0.0109 Chaffey High School 0.0316 0.0294 0.0371 0.0352 0.0375 0.0402 0.0279 0.0319 0.0409 0.0294 Colton Unified School 0.0687 0.0656 0.1081 0.1031 0.1016 0.1116 0.0939 0.1454 0.1169 0.0973 Etiwanda Elementary Bond 0.0238 0.0323 0.0233 0.0283 0.0034 0.0286 0.0169 - - - Fontana Unified School District 0.0354 0.0484 0.0520 0.0671 0.0420 0.0890 0.1113 0.1117 0.1145 0.1384 Metropolitan Water Agency - Original 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 Rialto Unified School 0.1556 0.0746 0.0829 0.0805 0.0848 0.0771 0.0957 0.0992 0.1194 0.0655 San Bernardino Community College 0.0452 0.0450 0.0534 0.0651 0.0562 0.0407 0.0376 0.0350 0.0403 0.0393 San Bernardino Valley Muni Water 0.1200 0.1300 0.1300 0.1425 0.1425 0.1525 0.1525 0.1625 0.1625 0.1625 Total Tax Rate 1.4938 1.4425 1.5080 1.5364 1.4956 1.5585 1.5481 1.6008 1.6093 1.5468 City Share of 1% levy per Prop 13 (3) 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 Total Direct Rate (4) 0.2177 0.2182 0.2229 0.2229 0.2228 0.2226 0.2225 0.2222 0.2231 0.2231 Source: San Bernardino County Assessor 2014/15 - 2023/24 Tax Rate Table
CITY OF FONTANA
DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of assessed value)
Last Ten Fiscal Years
Fiscal Year
(1) In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. (4) T
otal Direct Rate is the weighted average of all individual direct rates for the City of Fontana. (3) City
's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city. (2) O
verlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners. 173
475
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Tax Payer Value Rank Value Value Rank Value
Duke Realty LP 694,261,937$ 1 2.30% - -
Rexford Industrial Realty LP 264,118,597 2 0.88% - - GLC Fontanna LLC 227,056,748 3 0.75% 0.00%
San Gabriel Valley Water Company 193,281,094 4 0.64% 151,241,057 1 0.99% Lit Industrial LP 174,171,389 5 0.58% 0.00%
LBA Realty 148,291,341 6 0.49% -
Vintage Park East LLC 140,909,289 7 0.47% 119,590,807 2 0.79% Target Corporation 140,090,622 8 0.46% 87,571,576 3 0.58% Fontana Fulfilment Center ILP LLC 127,000,000 9 0.42% - Idil West Valley Logistics Center LLC 126,408,190 10 0.42% - SC Fontana Development Company LLC - - - 85,821,448 4 0.56% Intex Properties Inland Empire Corp - - - 79,732,857 5 0.52% Francisco Street L P - - - 74,609,000 6 0.49% Bre DDR Crocodile Falcon - - - 69,298,230 7 0.46% James Hardie Building Products Inc - - - 61,544,791 8 0.40% John Hancock Life Insurance Company - - - 56,867,010 9 0.37% 10681 Production Avenue LLC - - - 53,660,534 10 0.35% 2,235,589,207$ 7.41% 839,937,310$ 5.52%
Source: San Bernardino County Assessor 2023/24 and 2014/15 Combined Tax Rolls 2024 2015
CITY OF FONTANA
PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
174
476
Fiscal Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years(1) Amount of Levy 2024 225,258,107$ 230,646,962$ 102.39% N/A 245,790,595$ 109.12% 2023 200,945,869 205,420,805 102.23% N/A 215,154,745 107.07% 2022 177,815,170 154,626,525 86.96% N/A 188,891,255 106.23% 2021 165,790,631 163,224,145 98.45% N/A 172,050,509 103.78% 2020 155,079,893 150,276,972 96.90% N/A 160,025,650 103.19% 2019 143,242,302 139,912,871 97.68% N/A 154,079,402 107.57% 2018 127,484,458 123,578,925 96.94% N/A 135,747,922 106.48% 2017 120,165,247 116,284,658 96.77% N/A 125,264,871 104.24% 2016 114,393,058 110,245,843 96.37% N/A 116,422,050 101.77% 2015 108,804,010 100,541,313 92.41% N/A 115,888,404 106.51% 2014 99,428,467 96,197,340 96.75% N/A 100,966,890 101.55% Notes: The amounts presented include City property taxes and Redevelopment Agency tax increment. This schedule also includes amounts collected by the City and Redevelopment Agency that were passed-through to other agencies.
Source: San Bernardino Auditor-Controller's Office
CITY OF FONTANA
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
(2) Due to the dissolution of the former redevelopment agency, the property taxes collected in the former project areas are no longer remitted to the agencies. A
ssembly Bill 1X26 provides that revenues will only be allocated to make payments on the indebtedness; all remaining collections w
ill be distributed to the other taxing entities based on the tax sharing formula. (1) Data provided by the San Bernardino County Assessor's Office for collection of prior year taxes does not segregate the information by fiscal year. Therefore, the City is not able to provide this information in the above schedule.
Fiscal Year of the Levy
Collected within the
Total Collections to Date
175
477
Business-type
Activities Total Percentage
Fiscal Personal Revenue Leases Payable/ Loan Payable Primary of Personal Per Year Population(1) Income(2) Bonds SBITA SANBAG Term Loan Government Income Capita 2024 215,465 55,293,712$ 1,727,175$ 2,037,010$ 3,947,736$ 63,005,633$ 0.00% 257 2023 213,851 6,340,682,150$ 57,368,689 86,356 2,444,412 4,842,202 64,741,659 1.02% 268 2022 212,809 5,680,510,637 59,449,893 106,709 2,851,815 5,720,869 68,129,286 1.20% 279 2021 213,944 5,432,476,000 38,780,145 - 3,259,217 6,584,027 48,623,389 0.90% 181 2020 213,000 5,061,439,000 40,122,668 - 4,074,021 7,355,897 51,552,586 1.02% 188 2019 212,078 4,775,796,000 41,400,191 - 3,873,854 8,264,879 53,538,924 1.12% 195 2018 212,000 4,444,518,000 42,617,714 - 3,873,854 9,083,112 55,574,680 1.25% 201 2017 212,786 4,159,001,000 43,785,237 - 3,873,854 9,886,898 57,545,989 1.38% 206 2016 209,895 4,013,591,000 44,912,760 - 3,873,854 10,676,491 59,463,105 1.48% 214 2015 204,312 3,963,623,000 47,050,283 - 3,873,854 11,452,143 62,376,280 1.57% 230 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
Personal Income amounts for the most recent fiscal year are not available at the issuance of this report. (1) Source: US Census Bureau, most recent American Community Survey (2) Source: US Census Bureau, most recent American Community Survey
CITY OF FONTANA
RATIO OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities
176
478
Ratio of Net Net
Total Lease Total Bonded Debt Bonded
Fiscal Assessed Revenue Net General to Assessed Debt pe r Year Population(1) Valuation(2)
Bonds Bonded Debt Valuation Capita
2024 215,465 30,172,808,247$ 55,293,712$ 55,293,712 0.18% 257 2023 213,851 27,019,305,360 (3) 57,368,689 57,368,689 0.21% 268 2022 212,809 24,025,701,078 (3) 59,449,893 59,449,893 0.25% 279 2021 213,944 22,503,543,501 (3) 38,780,145 38,780,145 0.17% 181 2020 213,000 21,160,085,508 (3) 40,122,668 40,122,668 0.19% 188 2019 212,078 19,666,430,280 (3) 41,400,191 41,400,191 0.21% 195 2018 212,000 17,721,235,967 (3) 42,617,714 42,617,714 0.24% 201 2017 212,786 16,819,161,359 (3) 43,785,237 43,785,237 0.26% 206 2016 209,895 15,982,106,642 (3) 44,912,760 44,912,760 0.28% 214 2015 204,312 15,224,465,093 (3) 47,050,283 47,050,283 0.31% 230 2014 202,013 13,988,600,102 (3) 53,062,593 53,062,593 0.38% 263 (1) Source: US Census Bureau
(2) Assessed value has been used because the actual value of taxable property is not readily available in the State of California.
CITY OF FONTANA
RATIO OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
General Bonded
Debt
(3) Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the redevelopment project areas.
Note: General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds
177
479
City Assessed Valuation 30,172,808,247$
Percentage Total Debt Net Bonded
Applicable(1)
6/30/24 Debt
OVERLAPPING TAX AND ASSESSMENT DEBT:
Metropolitan Water District 0.636% 18,210,000$ 115,816$ Chaffey Community College District 16.503% 278,160,000 45,904,745 San Bernardino Community College District 3.400% 905,105,266 30,773,579 Chaffey Joint Union High School District 7.077% 587,088,245 41,548,235 Colton Joint Unified School District 15.700% 211,632,220 33,226,259 Fontana Unified School District 78.54% 259,324,841 203,673,730 Rialto Unified School District 7.255% 153,447,728 11,132,633 Etiwanda School District 29.776% 102,038,083 30,382,860 Colton Joint Unified School District Community Facilities District #3 100.000% 4,950,000 4,950,000 Etiwanda School District Community Facilities District #4 100.000% 455,000 455,000 Etiwanda School District Community Facilities District #7 74.583% 6,115,000 4,560,750 Etiwanda School District Community Facilities District #8 35.493% 3,460,000 1,228,058 Etiwanda School District Community Facilities District #9 30.332% 6,195,000 1,879,067 Etiwanda School District Community Facilities District #2001-1 100.000% 2,200,000 2,200,000 Etiwanda School District Community Facilities District #2004-1 100.000% 16,195,000 16,195,000 City of Fontana Community Facilities Districts 100.000% 179,590,000 179,590,000 California Statewide Community Facilities District ADNo. 2020-3 100.000% 807,000 807,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 2,734,973,383$ 608,622,732$ DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:
San Bernardino County General Fund Obligations 9.472% 131,565,000 12,461,837 San Bernardino County Pension Obligations 9.472% 37,295,000 3,532,582 San Bernardino County Flood Control District General Fund Obligation 16.503% 23,835,000 3,933,490 Chaffey Community College District General Fund Obligations 15.700% 5,715,443 897,325 Fontana Unified School District Certificates of Participation 78.540% 17,145,000 13,465,683 Rialto Unified School District Certificates of Participation 7.255% 6,599,537 478,796 Cucamonga School District Certificates of Participation 4.795% 1,776,000 85,159 City of Fontana General Fund Obligations 100.000% 49,425,000 49,425,000 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT 273,355,980$ 84,279,872$ TOTAL OVERLAPPING DEBT 3,008,329,363$ 643,477,604
CITY DIRECT DEBT 59,057,897
TOTAL DIRECT AND OVERLAPPING DEBT 702,535,501$
Notes:
Source: California Municipal Statistics, Inc.
CITY OF FONTANA
DIRECT AND OVERLAPPING BONDED DEBT
June 30, 2024
(1) For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value.
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. 178
480
2024 2023 2022 2021 2020
Total assessed value of all real and personal property 30,172,808,247$ (2) 27,019,305,360$ (2) 24,025,701,078$ (2) 22,503,543,501$ (2) 21,160,085,508$ (2) Debt limit percentage (1)
15% 15% 15% 15% 15%
Total debt limit 4,525,921,237 4,052,895,804 3,603,855,162 3,375,531,525 3,174,012,826 Amount of debt applicable to debt limit 49,425,000 51,255,000 53,015,000 36,185,000 37,415,000 Legal debt m
argin 4,476,496,237 4,001,640,804 3,550,840,162 3,339,346,525 3,136,597,826 Total net debt applicable to the limit
as a percentage of debt limit 1.09% 1.26% 1.47% 1.07% 1.18% 2019 2018 2017 2016 2015
Total assessed value of all real and personal property 19,666,430,280$ (2) 17,721,235,967$ (2) 16,819,161,359$ (2) 15,982,106,642$ (2) 15,224,465,093$ Debt limit percentage (1)
15% 15% 15% 15% 15%
Total debt limit 2,949,964,542 2,658,185,395 2,522,874,204 2,397,315,996 2,283,669,764 Amount of debt applicable to debt limit 38,580,000 39,685,000 40,740,000 41,755,000 43,780,000 Legal debt m
argin 2,911,384,542 2,618,500,395 2,482,134,204 2,355,560,996 2,239,889,764 Total net debt applicable to the limit
as a percentage of debt limit 1.49% 1.61% 1.61% 1.74% 1.92% (1) State of California Government Code §43605.
Sour
ce: San Bernardino County Tax Assessor's Office
(2) Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the redevelopment project areas.
Fiscal Year
CITY OF FONTANA
LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
Fiscal Year
179
481
Personal Per
Income Capita
Calendar (thousands Personal Unemployment
Year Population(1) of dollars)(2) Income Rate(3)
2024 215,465 5.0%
2023 213,851 6,351,724 29,650 4.4%
2022 212,809 5,708,525 26,693 3.4%
2021 213,944 5,432,476 25,392 4.9%
2020 213,000 5,061,439 23,763 10.1%
2019 212,078 4,775,796 22,519 3.1%
2018 212,000 4,444,518 20,965 3.6%
2017 212,786 4,159,001 19,545 5.5%
2016 209,895 4,013,591 19,122 6.2%
2015 204,312 3,963,623 19,400 7.0%
Sources: (1) US Census Bureau
(2) HDL Reports
(3) Ycharts
CITY OF FONTANA
DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Calendar Years
180
482
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employ ment Employees Rank Employment Kaiser Permanente 10,550 1 10.13% 5,284 1 5.65%
Fontana Unified School District 4,067 2 3.90% 5,000 2 5.34% Amazon.Com Services LLC 3,637 3 3.49%
St Bernardine Medical Center 1,775 4 1.70%
Target Stores T 553 1,323 5 1.27% 621 4 0.66%
City of Fontana (includes part-time employees) 1,183 6 1.14% 1,216 3 1.30% Walmart #6060 DC Drop Yard 1,125 7 1.08%
Walmart D C #6060 1,125 8 1.08%
Reyes Coca-Cola Bottling, LLC 425 9 0.41%
Saia Motor Freight Line LLC 421 10 0.40% 259 10 0.28%
Schneider National Carriers, Inc. 611 5 0.65%
Sierra Aluminum Company 336 6 0.36%
Estes West 317 7 0.34%
Walmart Store #1756 290 8 0.31%
Target Store T-1958 268 9 0.29%
25,631 24.61% 14,202 15.17%
Note: "Total Employment" as used above represents the total employment of all employers located within City limits.
CITY OF FONTANA
PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
2024 2015
181
483
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Function/Program
General Government
A d m i n i s t r a t i v e S e r v i c e s 3215555555 City Council 7777777777
C i t y A d m i n i s t r a t i o n 1 2 1 2 1 1 1 1 1 0 1 09988 H u m a n R e s o u r c e s 1 2 1 2 1 19999888
Information Services 29 29 26 26 26 25 24 24 23 23
Management Services 27 28 27 23 22 22 22 22 23 23
Police
Officers 217 217 217 203 202 199 194 194 194 190
Civilians 95 95 95 107 102 102 99 96 94 93
D e v e l o p m e n t S e r v i c e s 1 4 1 1 2 04555545 Community Development 37 53 36 32 32 31 31 29 29 29
Engineering 40 36 36 34 34 30 29 29 29
Public Works & Engineering 135 91 95 96 96 95 94 94 93 93 Community Services 48 49 50 46 46 46 46 46 46 44
Fire 17 - - - - - - - - - Total 654 646 632 605 596 590 575 568 563 557
Notes: A full-time employee is scheduled to work 2,080 hours per year (including leave time).
Source: City of Fontana, Office of Management & Budget
Last Ten Fiscal Years
FULL-TIME CITY GOVERNMENT EMPLOYEES BY FUNCTION
CITY OF FONTANA
Full-time Equivalent Employees as of June 30,
182
484
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Function/Program
General Government
C o m p l e t e d r e c r u i t m e n t f o r f u l l t i m e p o s i t i o n 5 55 05 55 05 24 75 05 54 13 7 New maintenance CFD's/ Annexations formed 2436992577
Police
Arrests per sworn position 26 31 27 32 36 46 44 48 49.56 54 Computer Aided Dispatch Entries per Dispatcher 4,499 4,492 6,169 5,875 5,999 5,109 5,187 5,172 5,157 4,933 Number of traffic collision reports processed 3,114 3,083 2,565 2,700 2,697 3,198 3,316 3,403 3,191 2,576 Building and Code Compliance
Building permits issued 5,353 8,467 3, 000 3,000 3,665 3,529 5,565 5,100 3,400 2,800 Building inspections performed 47,000 47, 000 20,000 20,000 12,870 19,858 28,560 33,000 25,000 18,000 Public Works
Miles of pavement rehabilitation 25 30 25 30 33 33 33 33 25 15 Graffiti Hotline calls completed 4,000 4,200 4,000 4,200 3,117 3,117 4,268 4,268 5,297 4,040 Potholes filled 4,000 5,500 4,000 5,500 3,951 7,051 8,122 8,122 17,000 11,000 Community Services
Total Number of Recreation Program Participants 607,132 235,456 738,806 510,469 1,064,659 1,900,464 1, 734,000 1,799,532 1,764,532 1,729,9 33 Source Links:
11.0 FYE 2024 Recruitment for FT Positions.pdf
11.0 CFD Maintenance Formations.pdf
11.0 Building Permits Issued.pdf
11.0 2223 Permits Summary.pdf
11.0 Public Works Stats.pdf
11.0 No of Arrests.pdf
11.0 No. of Recreation Participants.pdf
11.0 Amt of Building Inspections.pdf
Fiscal Year
CITY OF FONTANA
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
183
485
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Function/Program
Police
Stations 111111111 1
Contact stations 222222222 2
Engineering
Traffic signals 223 215 209 207 206 200 195 191 189 186 Public Works
Lane miles of streets 1,406 1,751 1,751 1,751 1,751 1,751 1,751 1,751 1,532 1,512 Sanitary sewers (miles) 463 454 478 469 463 438 425 425 424 422 Community Services
Parks 545 05 04 74 74 64 44 44 3 4 3
Playgrounds 46 46 44 42 42 41 39 39 38 38
Recreation Centers 141 41 41 41 41 01 01 0 9 9
Sources: Various City departments
Fiscal Year
CITY OF FONTANA
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
184
486
Year of incorporation: 1952 Transportation:
Air: Ontario International Airport
Form of Government: Council - Manager
Bus: Omnitrans County Bus Service
Area in square miles: 42.4
Highways:
Miles of streets: 631 Interstate 10
Interstate 15
Sanitary sewers: 463 miles Interstate 210
State Highway 66
Storm drains: 162 miles
Streetscapes: 550 acres Rail:
Metrolink (Commuter)
Parks: 630 acres Burlington Northern/Santa Fe
Union Pacific
Bicycle trails: 10.4 miles
Water service:
Police protection: Cucamonga County Water District
City of Fontana San Gabriel Valley Water Co.
Number of stations 3 West San Bernardino County Water Distr Number of personnel:
Sworn 217 Sewer service:
Non-sworn 95 Inland Empire Utilities Agency
City of Fontana
City employees (full time): 654 City of Rialto
Fire protection: Education:
County of San Bernardino Elementary Schools 30
Number of stations 7 Middle Schools 7
Number of personnel 140 High Schools 5
Continuation High Schools 2
Online Learning 2
Adult School 1
CITY OF FONTANA
MISCELLANEOUS STATISTICAL INFORMATION
June 30, 2024
185
487