Fourth Quarter Budget Status Report
Fiscal Year 2024/2025
*
Compared to same period prior fiscal year
Quick Look Indicators Fourth Quarter* See Page
Revenues 7
Expenditures 8
Fund Balance 9
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Table of Contents
Report Objectives .................................................................................................................................................................. 3 Summary of Key Points ....................................................................................................................................................... 4 Significant Economic Trends .............................................................................................................................................. 5 Summary of Proposed General Fund Adjustments .................................................................................................... 6 General Fund Revenues ...................................................................................................................................................... 7 General Fund Expenditures ................................................................................................................................................ 8 Fund Balance Review ........................................................................................................................................................... 9 Organizational Changes .................................................................................................................................................... 10 Liability Claims ..................................................................................................................................................................... 11 American Rescue Plan Act Expenditure Plan ............................................................................................................. 12 Treasury Report ................................................................................................................................................................... 13 Conclusion ............................................................................................................................................................................ 23
Schedules:
General Fund – Fund Balance Reconciliation.......................................................................................... 24 Fund Balance – Other Funds ....................................................................................................................... 25 Recommended Adjustments – General Fund ........................................................................................ 31 Recommended Adjustments – Other Funds .......................................................................................... 32
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Report Objectives
The purpose of the Fourth Quarter Budget Status Report is to:
• Provide the City Council with an overview of all funds; • Comment on significant economic trends;
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance;
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Summary of Key Points
General Fund:
• Net increase in General Fund inflows of $10,322,200:
o Increase to Transaction Use Tax of $10,300,000
o Increase to Miscellaneous Revenues of $22,200
• Net increase in General Fund outflows of $6,172,200:
o Offsetting Adjustments of $22,200
o New Requests (One-Time) of $6,150,000
Other Funds:
• This report increases appropriations in several capital CFD Funds by $5,613,525 to cover development reimbursement charges. • Defund several projects in the amount of $1.6 million as projects have been completed and all available balances returned to fund balance.
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Significant Economic Trends
Nationally:
• The GDP decreased at an annual rate of 0.5 percent according to the third estimate by the U.S. Bureau of Economic Analysis; primarily reflecting an increase in imports and decrease in government spending. Decreases in government spending were partly offset by increases in investment and consumer spending. Real GDP was revised up 0.2 percentage point from the previous estimate, reflecting downward revisions to exports partly offset by imports.
• The US unemployment rate has increased and remains unchanged at 4.2 percent. Total nonfarm payroll employment increased by 139,000 in May and employment continued to trend up in health care, leisure and hospitality, and social assistance. According to the Bureau of Labor Statistics, Federal government continues to lose jobs.
The State of California:
• California continues to thrive as the 4th largest economy in the world with a totaled GDP of about $4.1 trillion. The unemployment rate within the state is held at a stable 5.3% with an upward trend of nearly 6% throughout the year. Beacon/California Forecast projects an estimated 1.4% of overall economic growth in 2025 with health care standing as the only private sector still expanding and an increase of 17.7k of jobs led by health and hospitality in the month of May.
City of Fontana
• At the end of June 2025, 583 single family dwelling permits have been issued compared to 701 permits for the prior fiscal year. • Fourth Quarter 24/25 sales were 3% lower than the same quarter one year ago. This is primarily due to the State being behind on sales tax processing.
• The Local Agency Investment Fund (LAIF) is currently paying 4.27% (daily rate) on City investments as of June 30, 2025, down from 4.52% for the same time last year. The 2-year treasury benchmark rate as of June 30, 2025, is 3.72% down from 4.71% last year.
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Summary of Proposed General Fund Adjustments
The Fourth Quarter Budget Report recommends the following General Fund budget adjustments:
Revenues Expenditures
Increase to Transactional Use Tax 10,300,000
Increase to Miscellaneous Revenue 22,200
10,322,200
Development Services IEUA Water Connection Fee 22,200
22,200$
Finance FY25-26 One-Time request reserve 1,000,000
1,000,000$
10,322,200$ 1,022,200$
Transfers: To Fund #604 for estimated TUT revenues 5,150,000 Reserves: Unnapropriated 4,150,000
10,322,200$ 10,322,200$
Fund Balance
Impact
Adjust revenue estimates to reflect third quarter collections:
Offsetting Adjustments:
New requests (one-time):
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $10,322,200 as part of the Fourth Quarter Budget Status Report. See page 31 for details of the revenue adjustments.
NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April.
Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
6/30/2025
Percent of Current
Budget Received
Recommended
Fourth Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax 58,638,140$ 57,928, 710$ 44,791,638$ 77.32% -$ 57,928,710$ 77.32% Transaction Use Tax - 78,297 2,807,877 3586.19% 10,300,000 10,378,297 27.06% Property Tax 41,290,060 43,563,830 44,670,182 102.54% - 43,563,830 102.54% Interest and Rentals 3,636,180 4,669,895 3,800,321 81.38% - 4,669,895 81.38% Franchises 10,237,950 11,782,010 10,178,171 86.39% - 11,782,010 86.39% Business Related 10,066,170 10,914,289 11,259,714 103.16% - 10,914,289 103.16% Development Related 10,381,130 11,947,650 9,084,732 76.04% - 11,947,650 76.04% Recreation 4,176,200 4,176,200 4,591,594 109.95% - 4,176,200 109.95% Motor Vehicle in-Lieu 200,000 250,000 337,767 135.11% - 250,000 135.11% Miscellaneous Revenues 2,411,030 2,553,730 2,077,770 81.36% 22,200 2,575,930 80.66% Reimbursables 2,129,440 3,003,540 1,605,180 53.44% - 3,003,540 53.44% From Other Agencies 5,916,550 6,809,690 6,074,049 89.20% - 6,809,690 89.20% Total General Fund 149,082,850$ 157,677,841$ 141,278,995$ 89.60% 10,322,200$ 168,000,041$ 84.09%
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
General Fund Expenditures
General Fund expenditures for Fourth Quarter are on track and within budget. Staff recommends a net increase in appropriations of $1,022,000. See page 31 for details of the expenditure adjustments.
NOTE: The above amounts do not include projects.
Department Adopted Budget
Current Budget
Before
Adjustments
Spent as of
06/30/2025
Percent of Current
Budget Spent
Recommended
Fourth Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Spent
City Administration 4,745,090$ 4,436,464$ 3,653,708$ 82.36% - 4,436,464$ 82.36% Human Resources 1,405,380 1,995,565 1,412,206 70.77% - 1,995,565 70.77% Administrative Services 623,230 735,753 625,818 85.06% - 735,753 85.06% City Clerk 883,420 1,521,746 1,122,664 73.77% - 1,521,746 73.77% Community Services 15,517,660 15,351,267 13,834,424 90.12% - 15,351,267 90.12% Innovation & Technology 4,848,200 5,403,863 5,038,909 93.25% - 5,403,863 93.25% Finance 4,587,160 5,277,422 4,683,745 88.75% 1,000,000 6,277,422 74.61% Development Services 1,578,290 3,579,869 2,155,911 60.22% 22,200 3,602,069 59.85% Building and Safety 3,400,150 4,228,270 3,783,884 89.49% - 4,228,270 89.49% Planning 3,372,090 3,692,998 3,214,430 87.04% - 3,692,998 87.04% Public Works & Engineering 12,388,550 16,926,922 15,000,050 88.62% - 16,926,922 88.62% Police 78,327,180 80,762,061 76,778,790 95.07% - 80,762,061 95.07% Total General Fund $ 131,676,400 $ 143,912,200 $ 131,304,539 91.24% $ 1,022,200 $ 144,934,400 90.60%
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 40% (currently funded at 25%) of adopted recurring annual appropriations.
The Fourth Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide funding for future contingencies such as earthquakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.
The Fourth Quarter Budget Report recommends the following:
• $4,150,000 Increase to Unappropriated
Fund Balance Reserves After Adjustments
25% Contingency Reserve $35,888,470
Animal Shelter JPA Reserve $582,570
Operating Contingencies Reserve $3,000,000
PERS Rate Stability Reserve $11,651,142
Unappropriated $4,150,000
Total $55,272,182
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Organizational Changes
Quarterly Budget Reports are routinely used to recommend organizational and/or personnel changes within a fiscal year. Upon approval, the total recurring costs for these organizational changes will be added to the department’s target numbers. The changes have been reviewed by Human Resources and comply with City personnel rules.
There are no organizational changes recommended as part of the Fourth Quarter Budget Status Report.
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Liability Claims
The City Council has authorized the Director of Human Resources and the City Manager to settle liability claims within specified dollar amounts as follows:
City Manager with the concurrence of the City Attorney $25,000 Director of Human Resources/Risk Management with concurrence of the City Attorney $10,000
The City Council has directed staff to report claim settlements as part of each quarterly budget report. There were no claims settled during the Fourth Quarter of Fiscal Year 2024/2025.
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
American Rescue Plan Act (ARPA) Expenditure Plan
Approved Projects by Federal Use Category Amount Expended Available Public Health & Economic Response 22,633,152 22,246,066 387,086 Fontana Forward Grant Program 190,786 190,786 - Homelessness Prevention Resources and Care Center 6,442,229 6,302,687 139,542 Leveraged Project: Support Government Employment 9,842,763 9,842,763 - Metrolink Station Security Cameras 66,411 66,411 - Park Improvements 3,241,828 2,994,284 247,544 Vaccine Bonus 526,986 526,986 - Ventilation Upgrade for City Facilities 2,322,150 2,322,150 - Revenue Loss 10,000,000 9,999,606 394
Parking Structure 10,000,000 9,999,606 394 Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200)
51,433 51,433 -
Administrative Costs 51,433 51,433 - Water, Sewer, and Broadband Infrastructure 16,531,692 10,200,426 6,331,266 Cypress Storm Drain Project 7,340,000 2,426,990 4,913,010 Data Security & Threat Detection 157,927 157,927 - Endpoint Detection & Response Solution 154,806 154,806 - Fiber to City facilities 1,773,968 776,794 997,174 Network Detection & Response Solution - - - Leveraged Project: Accela 3,406,636 3,406,636 - Leveraged Project: Fontana 311 2,398,355 1,995,165 403,190 Septic to Sewer 500,000 482,197 17,803 Sewer and Storm Drain Infrastructure Masterplan 375,130 375,130 - Update Master Infrastructure Plans 424,870 424,781 89 Premium Pay 1,040,837 1,040,837 -
Part-Time Employee Retention 152,936 152,936 - Public Safety Premium Pay 887,901 887,901 - Total 50,257,114 43,538,367 6,718,747
CITY OF FONTANA
AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
ESTIMATED AS OF June 30, 2025
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report – continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report – continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report - continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report - continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report - continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report - continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report - continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report - continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Treasury Report - continued
Fourth Quarter Budget Status Report – 2024/2025 City of Fontana July 22, 2025
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2024/2025 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the Fourth Quarter Budget Report continue to adhere to City Council Policy.
As stated by the City Council’s Mission Statement below, the City of Fontana embraces every opportunity to enrich the lives of those who reside in this community, and this is possible due to its committed elected leadership and the talents and ingenuity of the individuals in this community and organization.
The key is through a well-planned, long-term fiscal plan, based upon economic development that will continue to generate high paying long-term employment opportunities, bring in new and stable sales tax revenue sources, and maintaining intergovernmental relations. Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge that comes our way. “We seek and embrace every opportunity to enrich the lives of those who live, work, play and invest in the City of Fontan a.” Mission Statement Adopted April 26, 2022
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
2020/21 2021/22 2022/23 2023/24
Audited Audited Audited Audited Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget 128,044,517$ 135,371,657$ 146,743,017$ 151,466,541$ 149,082,850$ 157,677,841$ 10,322,200$ 168,000,041$ 100,324,532 111,341,793 118,017,538 128,062,185 131,676,400 143,912,200 1,022,200 144,934,400 27,719,985 24,029,864 28,725,479 23,404,356 17,406,450 13,765,641 9,300,000 23,065,641 Other sources & uses:
10,455,858 12,073,139 11,585,264 11,566,054 12,422,520 13,004,057 0 13,004,057 (27,553,964) (26,313,909) (26,336,232) (43,805,438) (28,333,200) (39,933,449) (5,150,000) (45,083,449) (17,098,107) (14,240,770) (14,750,968) (32,239,384) (15,910,680) (26,929,392) (5,150,000) (32,079,392) 10,621,878 9,789,094 13,974,511 (8,835,028) 1,495,770 (13,163,751) 4,150,000 (9,013,751) 38,692,079 47,728,351 57,517,445 72,639,194 61,055,857 64,798,697 (0) 64,798,697 Fund Balance Adjustment 1,147,238 994,531
41,009
49,354,966$ 57,517,445$ 72,639,194$ 64,798,697$ 62,551,627$ 51,634,946$ 4,150,000$ 55,784,946$ 253,532$ 375,878$ 407,053$ 512,764$ 375,878$ 512,764$ 512,764$ 2,500,000 0 0 0 0 0 0 0
2,753,532 375,878 407,053 512,764 375,878 512,764 0 512,764 8,514,643 9,469,586 0 0 0 0 0
0 0 0 0 2,357,937 0 0
5,869,393 10,886,393 10,694,317 12,204,822 10,886,393 11,651,142 11,651,142 Annual Shelter JPA 0 0 0 800,000 0 582,570 582,570
Operating Contingencies 0 0 0 3,000,000 0 3,000,000 3,000,000 Future projects and reserves 0 0 0 750,000 0 0 0
16,333,398 20,280,588 38,595,914 14,443,275 15,385,254 0 4,150,000 4,150,000 33,470,966$ 41,012,445$ 49,697,284$ 31,710,861$ 29,005,462$ 15,746,476$ 4,150,000$ 19,896,476$ 15,884,000$ 16,505,000$ 22,941,910$ 33,087,836$ 33,546,165$ 35,888,470$ 35,888,470$ Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2024/2025
Designated
Unappropriated
Total available for contingencies
Economic Uncertainty
CALPERS UAL Forecased Increases
PERS Rate Stability
Jr. Lien Bonds
Total reserved
Inventories
Reserved
Fund balance, end of year
FUND BALANCE
Total other sources & uses
Revenues & other sources over (under) expenditures and
other uses
Fund balance, beginning of year
GASB 31 Adjustment
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other General Funds:
102 City Technology 3,508,359$ -$ 7,315,290$ (10,678,904)$ -$ 144,745$ 144,745$ 103 Facility Maintenance 11,177 0 9,823,832 (9,777,120) 0 57,889 57,889 104 Office of Emergency Services 1,291,877 62,603 0 (219,877) 0 1,134,603 - 1,134,603 105 KFON 1,832,888 250,000 0 (250,000) 0 1,832,888 1,832,888 106 Self Insurance 3,872,719 10,038,741 4,000,000 (11,720,721) 0 6,190,739 10,000,000 16,190,739 107 Retirees Medical Benefits 2,395,853 260,000 2,600,000 (2,863,380) 0 2,392,473 2,392,473 108 Supplemental Retirement 32,517 0 840,620 (840,620) 0 32,517 32,517 110 General Fund Operating Projects 1,292,256 3,900 1,884,680 (3,014,396) (98,818) 67,622 67,622 115 Lease-Fire 15,898 5,655,483 0 0 (5,671,379) 2 2
125 Storm Water Compliance 578,674 304,500 30,000 (349,844) 0 563,330 563,330 Total Other General Funds 14,832,218$ 16,575,227$ 26,494,422$ (39,714,862)$ (5,770,197)$ 12,416,808$ 10,000,000$ 22,416,808$ Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee 24,640,404$ 1,250,000$ -$ -$ (1,290,590)$ 24,599,814$ -$ 24,599,814$ 221 Federal Seizure Treasury 165,661 0 0 ( 75,000) 0 90,661 90,661 222 Crime Prev Asset Seizure 45,734 10,000 0 (33,300) 0 22,434 22,434 223 Federal Asset Seizure 12,011,232 3,
050,000 0 (6,574,517) 0 8,486,715 8,486,715
224 State Asset Seizure 580,422 78,000 0 (71,626) 0 586,796 586,796 225 PD Traffic Safety 2,927,454 400,000 0 (343,251) 0 2,984,203 2,984,203 226 Opioid Settlement 415,697 630,337 0 (898,088) 0 147,946 147,946 241 Air Quality Mgmt District 985,492 304,000 0 (628,340) (12,090) 649,062 22,081 671,143 243 Traffic Safety 79,510 45,000 0 (45,020) 0 79,490 79,490 244 Prop 1B 141,441 0 0 0 0 141,441 141,441
245 Measure I Reimb 2010-2040 (10,579,721) 24,415,625 0 (13,761,705) 0 74,199 74,199 246 Measure I Local 2010-2040 17,289,968 5,618,200 0 (21,291,533) (450,220) 1,166,415 379,681 1,546,096 281 Gas Tax (State) 2,179,297 6,042,980 0 (7,252,522) (385,440) 584,315 (1,878) 582,437 282 Solid Waste Mitigation 6,633,933 3,000,000 0 (5,403,326) (320,230) 3,910,377 5,098 3,915,475 283 Road Maintenance & Rehab 6,622,575 5,129,440 0 (11,298,628) 0 453,387 2,341,645 2,795,032 301 Grants (7,794,034) 77,625,695 1, 733 (69,781,359) (58,490) (6,455) 6,455 0 302 ARPA 2021 19,827,902 0 0 (19,827,902) 0 0 0
303 TDA/Article 3 (76,733) 634,068 0 (
557,335) 0 0 0
304 ARPA - County (707,359) 2,001,676 0 (1,294,317) 0 0 0 322 State COPS AB 3229 1,107,155 645,000 0 (497,874) 0 1,254,281 1,254,281 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
362 CDBG (51,048)$ 4,850,992$ -$ (4,326,360)$ (35,043)$ 438,541$ -$ 438,541$ 363 Home Program 81,284 6,930,415 0 (6,725,481) 0 286,218 - 286,218 365 Down Pymt Assistance Prgm 11,721 0 0 0 0 11,721 11,721 385 After School Program (162,279) 4,407,400 0 (3,872,821) (372,300) 0 0 386 ASES ELO-P Grant (989,465) 14,914,350 0 (13,552,585) (372,300) 0 0 395 LMD #1 City Wide 1,222,910 914,510 0 (1,864,081) (244,440) 28,899 28,899 396 LMD #2 Village of Heritage 924,168 2,584,930 2,174,140 (5,114,816) (499,720) 68,702 68,702 397 LMD #3 Empire Center 264,050 62,170 0 (76,271) (12,830) 237,119 237,119 398 LMD #3 Hunter's Ridge 2,267,714 797,960 107,140 (1,340,789) (161,950) 1,670,075 1,670,075 399 LLMD #3 Hunter's Ridge 74,619 35,140 0 (34,620) (7,000) 68,139 68,139 401 CFD #1 Southridge Village 4,065,447 5,803,020 0 (6,458,559) (2,646,979) 762,929 762,929 403 CFD #6-3A Bellgrove II 461,513 229,460 0 (188,282) (55,650) 447,041 447,041 404 CFD #6-2 N Morningside 336,314 91,180 0 (101,895) (15,280) 310,319 310,319 405 CFD #6-1 Stratham 550,378 184,300 0 (146,600) (124,270) 463,808 463,808 406 C
FD #6 The Landings 3,012,235 413,330 105,430 (777,509) ( 88,650) 2,664,836 2,664,836
407 CFD #7 Country Club Estates 295,317 112,150 13,100 (182,122) (33,310) 205,135 205,135 408 CFD #8 Presley 627,561 72,590 106,600 (520,492) (57,150) 229,109 229,109 409 CFD #9M Morningside 69,625 231,701 0 (177,314) (123,490) 522 522 410 CFD #10M Jurupa Industrial 268,576 37,610 0 (77,198) (9,390) 219,598 219,598 412 CFD #12 Sierra Lakes 1,505,617 912,800 218,480 (1,580,839) (199,480) 856,578 856,578 413 CFD #13M Summit Heights 518,756 625,300 105,980 (1,006,234) (125,690) 118,112 118,112 414 CFD #14M Sycamore Hills 164,891 486,150 0 (343,670) (234,320) 73,051 73,051 415 CFD #15M Silver Ridge 207,649 293,510 0 (167,533) (220,880) 112,746 112,746 416 CFD #16M Ventana Pointe 90,573 43,030 0 (43,977) (36,730) 52,896 52,896 418 CFD #18M Badiola Homes 46,227 6,810 0 (2,950) (7,080) 43,007 43,007 420 CFD #20M 82,516 33,600 0 (36,410) (23,400) 56,306 56,306 421 CFD #21M 238,102 39,660 0 (25,770) (25,630) 226,362 226,362 423 CFD #23M 31,902 7,460 0 (2,950) (13,410) 23,002 23,002 424 CFD#24M 186,879 44,570 0 (20,650) (31,180) 179,619 179, 619 425 CFD #25M 288,584 81,480 0 (
57,660) (58,080) 254,324 254,324
427 CFD #27M (21,031) 122,420 0 (70,330) (30,690) 369 369 428 CFD #28M 493,128 144,540 0 (103,680) (112,090) 421,898 421,898 429 CFD #29M 13,259 27,833 10,000 (37,110) (13,400) 582 582
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
430 CFD #30M 756,051$ 234,170$ -$ (139,808)$ (156,360)$ 694,053$ -$ 694,053$ 431 CFD #31 Citrus Heights North 777,604 480,630 0 (289,923) (187,300) 781,011 781,011 432 CFD #32M 103,430 17,800 0 (3,490) (17,400) 100,340 100,340 433 CFD #33M Empire Lighting 198,310 41,220 0 (44,291) (6,140) 189,099 189,099 434 CFD #34 Empire Detention Basin 271,865 21,140 0 (14,154) (4,580) 274,271 274,271 435 CFD #35M 1,178,538 533,930 0 (953,490) (166,170) 592,808 592,808 436 CFD #36M 40,803 22,010 0 (28,790) (18,190) 15,833 15,833 437 CFD #37 Montelago 214,362 87,000 0 (200,253) (45,010) 56,099 56,099 438 CFD #38M 866,175 176,810 0 (80,489) (114,980) 847,516 847,516 439 CFD #39M 40,573 21,360 0 (33,120) (15,310) 13,503 13,503 440 CFD #40M 73,770 10,530 0 (980) (7,530) 75,790 75,790 441 CFD #41M 119,314 15,070 0 (12,320) (7,480) 114,584 114,584 442 CFD #42M 261,698 43,710 0 (105,680) (4,350) 195,378 195,378 444 CFD #44M 29,411 8,910 0 (7,750) (5,570) 25,001 25,001 445 CFD #45M 345, 360 99,960 0 (87,537) (52,740) 305, 043 305,043 446 CFD #46M 309,114 48,440 0 (40,610) (21,000) 295,944 295,944 447 CFD #47M 6,340 11,460 0 (15,790) (990) 1,020 1,020
448 CFD #48M 422,249 74,400 0 (61,024) (26,050) 409,575 409,575 449 CFD #49M 30,853 12,750 0 (13,830) (4,150) 25,623 25,623 450 CFD #50M 82,771 35,520 0 (29,740) (27,850) 60,701 60,701 451 CFD #51M 101,418 65,810 0 (82,880) (35,630) 48,718 48,718 453 CFD #53M 79,325 8,820 0 (4,710) (4,850) 78,585 78,585 454 CFD #54M 46,874 24,960 0 (40,650) (13,060) 18,124 18,124 455 CFD #55M 57,998 7,110 0 (5,670) (2,930) 56,508 56,508 456 CFD #56M 121,456 26,040 0 (440) (25,270) 121,786 121,786 457 CFD #57M 61,268 14,960 0 (17,160) (5,750) 53,318 53,318 458 CFD #58M 16,928 4,410 0 (550) (120) 20,668 20,668
459 CFD #59M 10,633 2,400 0 (2,280) (40) 10,713 10,713
460 CFD #60M 81,978 12,560 0 (10,210) (5,290) 79,038 79,038 461 C FD #61M 378,410 54,870 0 (28,100) ( 28,100) 377,080 377,080 462 CFD #62M 48,501 5,580 0 (2,170) (160) 51,751 51,751 463 CFD #63M 571,134 54,780 0 (36,690) (1,590) 587,634 587,634 464 CFD #64M 77,583 4,920 0 0 0 82,503 82,503
465 CFD #65M 196,589 19,900 0 (12,700) (10,270) 193,519 193,519
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
467 CFD #67M 189,693$ 42,180$ -$ (26,620)$ (23,820)$ 181,433$ -$ 181,433$ 468 CFD #68M 143,022 24,610 0 (17,030) (12,090) 138,512 138,512 469 CFD #69M 636,405 164,440 0 (211,753) (98,670) 490,422 490,422 470 CFD #70M Avellino 219,484 78,080 0 (55,663) (37,730) 204,171 204,171 471 CFD #71M Sierra Crest 387,355 117,110 0 (119,437) (44,370) 340,658 340,658 472 CFD #72M 29,232 10,740 0 (8,950) (5,910) 25,112 25,112 473 CFD #73M 280,446 65,720 0 (32,431) (36,140) 277,595 277,595 474 CFD #74M 499,670 84,850 0 (41,327) (900) 542,293 542,293 475 CFD #75M 55,841 14,360 0 (7,970) (8,260) 53,971 53,971 476 CFD #76M 81,288 33,540 0 (49,308) (14,730) 50,790 50,790 477 CFD #77M 49,071 12,900 0 (8,480) (6,270) 47,221 47,221 478 CFD #78M 251,128 69,880 0 (33,329) (53,170) 234,509 234,509 479 CFD #79M 181,026 21,500 0 (340) (20) 202,166 202,166 480 CFD #80M 455,451 212,440 0 (191,256) (120,090) 356,545 356,545 481 CFD #81M 92, 249 109,200 0 (109,157) (53,920) 38, 372 38,372 482 CFD #82M 173,980 28,650 0 0 0 202,630 202,630
483 CFD #83M 195,217 61,970 0 (38,552) (29,650) 188,985 188,985 484 CFD #84M 41,445 19,500 0 (9,950) (9,490) 41,505 41,505 485 CFD #85 THE MEADOWS 922,459 419,280 0 (333,652) (124,380) 883,707 883,707 486 CFD #86 ETIWANDA RIDGE 182,184 63,750 0 (67,577) (31,650) 146,707 146,707 487 CFD #87 El Paseo 214,032 73,560 0 (27,989) (59,090) 200,513 200,513 488 CFD #88 SIERRA CREST II 282,247 113,670 0 (62,970) (39,260) 293,687 293,687 489 CFD #89 BELROSE 232,393 61,100 0 (29,745) (28,990) 234,758 234,758 490 CFD #90 SUMMIT @ ROSENA PH i 1,348,086 353,040 0 (297,531) (114,190) 1,289,405 1,289,405 491 CFD #91M 30,254 6,080 0 0 0 36,334 36,334
492 CFD #92M 79,109 16,720 0 (11,020) (5,140) 79,669 79,669 493 CFD #93M 52,721 11,250 0 (20,040) (4,100) 39,831 39,831 494 CFD #94M 9,116 2,100 0 0 (1,620) 9,596 9,596
495 CFD #95 SUMMIT @ ROSENA PH II 445,969 162,700 0 (239,329) (27,760) 341,580 341,580 496 C FD #96M Tr. 19957 42,361 11,110 0 (6,420) 0 47, 051 47,051 497 CFD #97M 23,004 5,200 0 0 (3,520) 24,684 24,684
498 CFD #98M 22,199 6,030 0 0 0 28,229 28,229
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Special Revenue Funds:
500 CFD #100M 191,692$ 83,190$ -$ (29,169)$ (160)$ 245,553$ -$ 245,553$ 501 CFD #101M 29,263 8,110 0 0 0 37,373 37,373
502 CFD #102M 18,813 5,010 0 0 (1,620) 22,203 22,203
503 CFD #103M Estrada 16,035 4,500 0 0 (1,350) 19,185 19,185 504 CFD #104M 38,637 13,780 0 (5,820) 0 46,597 46,597
505 CFD #105M 96,367 46,180 0 (21,819) (26,260) 94,468 94,468 506 CFD #106M 208,608 92,090 0 (23,472) (36,000) 241,226 241,226 507 CFD #107M 46,387 15,670 0 (7,430) (28,910) 25,717 25,717 509 CFD #109M 398,271 45,610 0 (199,900) (128,760) 115,221 115,221 510 CFD #510M 12,776 17,420 0 0 (4,870) 25,326 25,326
511 CFD #111M 38,715 72,470 0 (10,210) (53,500) 47,475 47,475 512 CFD #112M 37,955 343,280 0 (210,179) (137,730) 33,326 33,326 Total Special Revenue Funds 110,634,064$ 181,950,902$ 2,842,603$ (213,646,305)$ (10,945,172)$ 70,836,092$ 2,753,082$ 73,589,174$ Debt Service Funds:
580 General Debt Service 9,447$ 1,125,300$ 2,869,050$ (3,994,350)$ -$ 9,447$ -$ 9,447$ Total Debt Service Funds 9,447$ 1,125,300$ 2,869,050$ (3,994,350)$ -$ 9,447$ -$ 9,447$ Capital Project Funds:
601 Capital Reinvestment 42,938,501$ 10,300,984$ 7,438,635$ (60,330,597)$ (1,000,000)$ (652,477)$ 1,661,267$ 1,008,790$ 602 Capital Improvements 7,677,865 5,407,007 13,903,875 (26,681,788) (306,959) 0 927 927 603 Future Capital Projects 19,426,013 0 0 (344,883) (151,420) 18,929,710 (14,076,773) 4,852,937 604 Capital Project -TUT 0 0 0 0 0 0 5,150,000 5,150,000 620 San Sevaine Flood Control 2,600,304 805,800 0 (9,049) (8,320) 3,388,735 - 3,388,735 621 Upper Etiwanda Flood Control 47,845 0 0 0 0 47,845 47,845 622 Storm Drain 22,471,309 3,555,000 0 (12,047,490) (98,460) 13,880,359 - 13,880,359 623 Sewer Expansion 1,539,860 2,500,000 0 (2,910,621) (19,280) 1,109,959 1,109,959 630 Circulation Mitigation 23,516,714 4,651,000 0 (14,461,901) (73,880) 13,631,933 4,076,773 17,708,706 631 Fire Assessment 742,012 260,000 0 (423,922) (281,570) 296,520 - 296,520 632 G
eneral Government 13,554,511 430,000 0 (12,068,888) 0 1,915,623 - 1,915,623 633 Landscape Medians 2,552,973 650,000 0 (2,343,210) (11,720) 848,043 482,741 1,330,784 634 Library Capital Improvement 1,370,483 200,000 0 0 (6,440) 1,564,043 - 1,564,043 635 P
arks Development 16,609,232 2,100,000 0 (9,257,277) (123,970) 9,327,985 166,366 9,494,351 636 Police Capital Facilities 4,179,598 400,000 0 (461,285) (38,880) 4,079,433 - 4,079,433 637 Underground Utilities 851,587 0 0 0 0 851,587 851,587
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Unaudited
Fund Balance
July 1, 2024
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2025
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2024/2025
Capital Project Funds:
653 CFD #7 Club Estates 5,573$ -$ -$ -$ -$ 5,573$ (5,573)$ -$ 654 CFD #11 Heritage West 905 0 0 0 0 905 (905)$ 0 655 CFD #12 Sierra Lakes 8,153 0 0 0 0 8,153 (8,153)$ 0 658 CFD #31 7,491 0 0 0 0 7,491 (1,439)$ 6,052 659 CFD #70 Avellino 1,197 0 0 0 0 1,197 (399)$ 798 660 CFD #71 Sierra Crest 2,686 0 0 0 0 2,686 2,686
661 CFD #80 Bella Strada 11,501 0 0 0 0 11,501 11,501
663 CFD #74B Citrus/Summit 184,859 0 0 0 0 184,859 184,859 664 CFD #86 Etiwanda Ridge 975,717 0 0 0 0 975,717 975,717 665 CFD #85 The Meadows 5,904 0 0 0 0 5,904 5,904
666 CFD #88 Sierra Crest II 98,635 0 0 0 0 98,635 98,635 667 CFD #89 Belrose 91,566 0 0 0 0 91,566 91,566
668 CFD #90 Summit @ Rosena Ph I 10,600,446 0 0 0 (19,680) 10,580,766 10,580,766 669 CFD #95 Summit @ Rosena II 5,938,090 0 0 0 ( 80,498) 5,857,592 5,857,592 670 CFD #87 El Paseo 972,593 0 0 0 (
97,130) 875,463 875,463
671 CFD #106 Mountain View 100,406 0 0 0 (75,070) 25,336 25,336 672 CFD #99 The Retreat 3,358,852 0 0 0 (28,300) 3,330,552 (3,299,494) 31,058 673 CFD #100 Victoria 3,863,529 0 0 0 (7,772) 3,855,757 3,855,757 674 CFD #111 Monterado 7,186,664 0 (14,600) (1,910,560) 5,261,504 5,261,504 675 CFD#107 Highland 0 3,653,668 0 (275,456) (671,660) 2,706,552 2,706,552 676 CFD#109 Narra Hills 0 37,059,417 0 (20,080,986) (5,455,660) 11,522,771 (2,930,703) 8,592,068 677 CFD #112 The Gardens Phase One 0 30,989,616 0 (1,593,227) (553,645) 28,842,744 (35,500) 28,807,244 Total Capital Project Funds 196,525,584$ 102,962,492$ 21,342,510$ (163,305,180)$ (11,020,874)$ 146,504,532$ (8,820,865)$ 137,683,667$ Enterprise Funds:
701 Sewer Maintenance & Operations 10,913,811$ 31,165,000$ -$ (28,341,298)$ (2,266,640)$ 11,470,873$ -$ 11,470,873$ 702 Sewer Capital Projects 2,812,692 300,000 0 (370,014) (155,350) 2,587,328 - 2,587,328 703 Sewer Replacement 8,260,896 1,000,000 146,210 (8,567,569) (107,170) 732,367 732,367 710 Water Utility 854,085 0 0 0 0 854, 085 854,085
720 Stage Red 1,258,953 150,000 1,000,000 (1,350,200) 0 1,058,753 (1,000,000) 58,753 Total Enterprise Funds 24,100,437$ 32,615,000$ 1,146,210$ (38,629,081)$ ( 2,529,160)$ 16,703,406$ (1,000,000)$ 15,703,406$ Internal Service Fund:
751 FLEET OPERATIONS 19,109,563$ 8,586,855$ 2,500,001$ (14,671,292)$ -$ 15,525,127$ (66)$ 15,525,061$ Total Internal Service Funds 19,109,563$ 8,586,855$ 2,500,001$ (14,671,292)$ -$ 15,525,127$ (66)$ 15,525,061$ 365,211,313$ 343,815,776$ 57,194,796$ (473,961,070)$ (30,265,403)$ 261,995,412$ 2,932,151$ 264,927,563$ TOTAL ALL FUNDS
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
101 General Fund 1,022,200 10,322,200 - 5,150,000 4,150,000 Revenue Adjustments
10128000 FN Management Services 5062 Transaction Use Tax 10,300,000 10,300,000 Increase revenues for FY24-25 Transactional Use Tax (TUT) Forecast Offsetting Adjustments
10130100 DS DS Adm-Admin & Finance 6450 Miscellaneous Income 22,200 22,200 10130100 DS DS Adm-Admin & Finance 8010 Departmental Expense 22,200 (22,200) New Requests (One-Time)
10128000 FN Management Services 8790 Operating Transfer Out 5,150,000 (5,150,000) Xfer to Fund #604 for forecasted TUT revenues 10128200 FN Accounting 8090 Managed Savings 1,000,000 (1,000,000) Increase appropriations for FY25-26 One-Time request funding General Fund - Recommended Adjustments
Fiscal Year 2024/2025
Increase revenues and appropriations for IEUA Water Connection fee compensation
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
104 Office of Emergency Svcs - - - - - 10420010 AS Office of Emergency Svcs 6835 Contribution From FFD (22,414) (22,414) } 20000002-104-A AS Line Fire 2024 6480 Miscellaneous Reimb 22,414 22,414 } 106 Self-Insurance - - 10,000,000 - 10,000,000 10615001 HR Workers' Compensation 6900 Operating Transfers In 10,000,000 10,000,000 Xfer from Fund #603 for workers compensation & risk liability reserves
241 Air Quality Mgmt Dist (22,081) - - - 22,081 37304338-241-A PW&E EV Charging Station (EE) 8331 Construction Contingency (22,081) 22,081 Project complete, return remaining funds to FB 246 Measure I 2010-2040 Local (379,681) - - - 379,681 37500012-246-A PW&E Local Roadway Safety Plan 8113 Design/Architect Service (717) 717 Project complete, return remaining funds to FB 37600048-246-A PW&E Randall Ave Improvements Various Operating Accounts (21,951) 21,951 Project complete, return remaining funds to FB 37603341-246-A PW&E Cherry/Live Oak Traffic Signal Mod Various Operating Accounts (86,116) 86,116 Project complete, return remaining funds to FB 37603355-246-A PW&E Citrus/Ceres Traffic Signal Various Operating Accounts (63,218) 63,218 Project complete, return remaining funds to FB 37603382-246-A PW&E Mango/So Highland TS Various Personnel Accounts (3,260) 3,260 } 37603382-246-A PW&E Mango/So Highland TS Various Operating Accounts (113,316) 113,316 } 37603384-246-A PW&E FS 78 Citrus/Chase TS Various Operating Accounts (91,103) 91,103 Project complete, return remaining funds to FB 281 Gas Tax (State) 1,878 - - - (1,878) 37600056-281-A PW&E Village of Heritage Pavement Rehab 8329 Other Construction 1,878 (1,878) Move appropriation to alternative project fund 282 Solid Waste Mitigation (5,098) - - - 5,098 37600055-282-A PW&E Southridge Pave Rehab -Jur: Hem-Sie Various Operating Accounts (6,032) 6,032 Project complete, return remaining funds to FB 37600065-282-A PW&E Pave Rehab (Sierra: SB to Valley) 8329 Other Construction 934 (934) Move appropriation to alternative project fund 283 Road Maintenance & Rehab (151,645) 2,190,000 - - 2,341,645 37600055-283-A PW&E Southridge Pave Rehab -Jur: Hem-Sie Various Operating Accounts (151,645) 151,645 Project complete, return remaining funds to FB 37604130-283-H PW&E Pavement Rehabilitation - RMRA 5364 Gasoline Tax RMRA 2,190,000 2,190,000 Increase revenues for receipts to date 301 Grants (6,455) - - - 6,455 37500012-301-A PW&E Local Roadway Safety Plan 8113 Design/Architect Service (6,455) 6,455 Project complete, return remaining funds to FB 362 CDBG 16,197 16,197 - - - 30200006-363-A DS Home Project TBD 5338 Program Income 16,197 16,197 } 30200006-363-A DS Home Project TBD 8329 Other Construction 16,197 (16,197) } 363 HOME 3,984 3,984 - - - 03020004-363-A DS HOME-ARP TBD 5328 CDBG Grant Reimbursement 3,984 3,984 } 03020004-363-A DS HOME-ARP TBD Various Operating Accounts 3,984 (3,984) } Other Funds - Recommended Adjustments
Fiscal Year 2024/2025
Decrease contribution for Red Cross receipts to date
Increase revenues and appropriations for program income spent
Increase revenues and appropriations for HOME-ARP grant increase
Project complete, return remaining funds to FB
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2024/2025
601 Capital Reinvestment (659,056) 2,211 - (1,000,000) 1,661,267 60130000 DS Special Projects 8790 Operating Transfer Out (1,000,000) 1,000,000 Reverse FY24-25 Q3 Xfer to Fund #720 28001008-601-A FN Miscellaneous Project 6480 Miscellaneous Reimb 2,211 2,211 Increase revenues for property tax refund 37600013-601-A PW&E Pave Rehab ( Rose Ave) 8112 Engineering Services (33,827) 33,827 Project complete, return remaining funds to FB 37600020-601-A PW&E Jurupa Ave. Landscape Median Various Operating Accounts (149,417) 149,417 Project complete, return remaining funds to FB 37600048-601-A PW&E Randall Ave Improvements 8329 Other Construction (346,578) 346,578 Project complete, return remaining funds to FB 37600061-601-A PW&E Southridge Pavement Rehab (Grid 53) Various Operating Accounts (126,422) 126,422 Project complete, return remaining funds to FB 37600056-601-A PW&E Village of Heritage Pavement Rehab 8329 Other Construction (1,878) 1,878 Move appropriation to project Fund #281 37600065-601-A PW&E Pave Rehab (Sierra: SB to Valley) 8329 Other Construction (934) 934 Move appropriation to project Fund #282 602 Capital Improvement (927) - - - 927 37304338-602-A PW&E EV Charging Station (EE) 8330 Construction Contracts (927) 927 Project complete, return remaining funds to FB 603 Future Capital Projects - - - 14,076,773 (14,076,773) 60328100 FN Project Advances Admin 8790 Operating Transfer Out 10,000,000 (10,000,000) Xfer to Fund #106 for workers compensation reserves 60328100 FN Project Advances Admin 8790 Operating Transfer Out 4,076,773 (4,076,773) Xfer to Fund #630 to remove advance obligation 604 Capital Project -TUT - - 5,150,000 - 5,150,000 60437000 PW&E PW Admin - TUT 6900 Operating Transfers In 5,150,000 5,150,000 Xfer from GF #101 for forecasted TUT revenues 620 San Sevaine Flood Control 58,744 - 58,744 - - 62037000 PW&E San Sevaine Eng Admin 6900 Operating Transfers In 58,744 58,744 } 62037000 PW&E San Sevaine Eng Admin 8097 Reimbursements-Developers 58,744 (58,744) } 622 Storm Drain 273,368 - 273,368 - - 62237424 PW&E S/D Master I-10 North 6900 Operating Transfers In 273,368 273,368 } 62237424 PW&E S/D Master I-10 North 8097 Reimbursements-Developers 273,368 (273,368) } 630 Circulation Mitigation 2,940,227 - 7,017,000 - 4,076,773 63028100 FN Project Advance 6900 Operating Transfers In 4,076,773 4,076,773 Xfer from Fund #603 to remove advance obligation 63037000 PW&E Circulation Mitigation 6900 Operating Transfers In 2,940,227 2,940,227 } 63037000 PW&E Circulation Mitigation 8097 Reimbursements-Developers 2,940,227 (2,940,227) } 631 Fire Assessment 102,396 - 102,396 - - 63134105 PL Fire Assessment Projects 6900 Operating Transfers In 102,396 102,396 } 63134105 PL Fire Assessment Projects 8097 Reimbursements-Developers 102,396 (102,396) } 632 General Government 221,490 - 221,490 - - 63234105 PL Public Fac DIF-CDA/PLN 6900 Operating Transfers In 221,490 221,490 } 63234105 PL Public Fac DIF-CDA/PLN 8097 Reimbursements-Developers 221,490 (221,490) } 633 Landscape Medians (332,288) - 150,453 - 482,741 63337000 PW&E Landscape Medians 6900 Operating Transfers In 150,453 150,453 } 63337000 PW&E Landscape Medians 8097 Reimbursements-Developers 150,453 (150,453) } 37600020-633-A PW&E Jurupa Ave. Landscape Median Various Operating Accounts (482,741) 482,741 Project complete, return remaining funds to FB Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2024/2025
634 Library Cap Improvement 66,844 - 66,844 - - 63434105 PL Library DIF-CDS/SP 6900 Operating Transfers In 66,844 66,844 } 63434105 PL Library DIF-CDS/SP 8097 Reimbursements-Developers 66,844 (66,844) } 635 Parks Development 1,241,680 - 1,408,046 - 166,366 63537000 PW&E Parks Dev Cap Fd-Eng 6900 Operating Transfers In 1,408,046 1,408,046 } 63537000 PW&E Parks Dev Cap Fd-Eng 8097 Reimbursements-Developers 1,408,046 (1,408,046) } 37600045-635-A PW&E Miller Park Fence Various Personnel Accounts (1,834) 1,834 } 37600045-635-A PW&E Miller Park Fence Various Operating Accounts (164,532) 164,532 } 636 Police Capital Facilities 231,346 - 231,346 - - 63634105 PL Police Fac DIF-CDA/SP 6900 Operating Transfers In 231,346 231,346 } 63634105 PL Police Fac DIF-CDA/SP 8097 Reimbursements-Developers 231,346 (231,346) } 653 CFD #7 Club Estates 5,573 - - - (5,573) 65337000 PW&E CFD #7 Club Estates 8720 Bond Defeasance 5,573 (5,573) Increase appropriations for receipts to date 654 CFD #11 Heritage West 905 - - - (905) 65437000 PW&E CFD #11 Heritage West 8720 Bond Defeasance 905 (905) Increase appropriations for receipts to date 655 CFD #12 Sierra Lakes 8,153 - - - (8,153) 65537000 PW&E CFD #12 Sierra Lakes 8720 Bond Defeasance 8,153 (8,153) Increase appropriations for receipts to date 658 CFD #37 Montelago 1,439 - - - (1,439) 65837000 PW&E CFD #37 Montelago 8720 Bond Defeasance 1,439 (1,439) Increase appropriations for receipts to date 659 CFD #70 Avellino 399 - - - (399) 65937000 PW&E Cap Proj-Avellino CFD #70 8720 Bond Defeasance 399 (399) Increase appropriations for receipts to date 672 CFD #99 The Retreat 134,861 - - 3,164,633 (3,299,494) 67237000 PW&E CFD #99 The Retreat 8743 Contribution To FHA 134,861 (134,861) Contribution to Fund #698 and increase appropriations for developer reimbursement charges
67237000 PW&E CFD #99 The Retreat 8790 Operating Transfer Out 3,164,633 (3,164,633) Xfer to Fund #620,622,630,631,632,633,634,635,636,702
and increase appropriations for developer reimbursement charges
676 CFD#109 Narra Hills 481,811 - - 2,448,892 (2,930,703) 67637000 PW&E CFD #109 Narra Hills 8721 Costs Of Issuance 98,000 (98,000) Increase appropriations for trustee cost of issuance 67637000 PW&E CFD #109 Narra Hills 8743 Contribution To FHA 383,811 (383,811) Contribution to Fund #698 and increase appropriations for developer reimbursement charges
67637000 PW&E CFD #109 Narra Hills 8790 Operating Transfer Out 2,448,892 (2,448,892) Xfer to Fund #620,622,630,631,632,633,634,635,636,702
and increase appropriations for developer reimbursement charges
677 CFD #112 The Gardens Phase One 35,500 - - - (35,500) 67737000 PW&E CFD #112 The Gardens Phase I 8721 Costs Of Issuance 35,500 (35,500) Increase appropriations for trustee cost of issuance 702 Sewer Capital Projects 160,611 - 160,611 - - 70237000 PW&E Eng Sewer Improvement Ad 6900 Operating Transfers In 160,611 160,611 } 70237000 PW&E Eng Sewer Improvement Ad 8097 Reimbursements-Developers 160,611 (160,611) } Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Xfer from Fund #672, 676 and increase appropriations for developer reimbursement charges
Project complete, return remaining funds to FB
Fourth Quarter Budget Status Report - 2024/2025 City of Fontana July 22, 2025
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2024/2025
720 Stage Red - - (1,000,000) - (1,000,000) 72030104 DS Stage Red 6900 Operating Transfers In (1,000,000) (1,000,000) Reverse FY24-25 Q3 Xfer from Fund #601 751 Fleet Operations - (66) - - (66) 75137305 PW&E Fleet Maintenance 6710 Motorpool Charges (66) (66) Adjust motorpool charges based on O&M expenditures