First Quarter Budget Status Report
Fiscal Year 2025/2026
*
Compared to same period prior fiscal year
Quick Look Indicators First Quarter* See Page
Revenues 8
Expenditures 9
Fund Balance 11
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Table of Contents
Report Objectives ................................................................................................................................................................................................................ 3 Summary of Key Points ..................................................................................................................................................................................................... 4 Results of General Fund Operations for the Prior Year .......................................................................................................................................... 5 Significant Economic Trends ............................................................................................................................................................................................ 6 Summary of Proposed General Fund Adjustments ................................................................................................................................................. 7 General Fund Revenues .................................................................................................................................................................................................... 8 General Fund Expenditures .............................................................................................................................................................................................. 9 Carryover Projects .............................................................................................................................................................................................................10 Fund Balance Review .......................................................................................................................................................................................................11 Organizational Changes ..................................................................................................................................................................................................12 Liability Claims ....................................................................................................................................................................................................................13 American Rescue Plan Act Expenditure Plan ...........................................................................................................................................................14 Treasury Report ............................................................................................................................................................................................................... 15 Conclusion .......................................................................................................................................................................................................................... 24
Schedules:
General Fund – Fund Balance Reconciliation ..................................................................................................................................25 Fund Balance – Other Funds ................................................................................................................................................................26 Recommended Adjustments – General Fund .................................................................................................................................32 Recommended Adjustments – Other Funds ..................................................................................................................................33
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Report Objectives
The purpose of the First Quarter Budget Status Report is to:
• Report on the results of the prior fiscal year;
• Comment on significant economic trends;
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance; and • Recommend the reappropriation of prior year project budgets that were not completed as of June 30.
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Summary of Key Points
General Fund:
• Net increase in General Fund inflows of $137,368:
o Increase to Interest and Rentals revenue $67,200
o Increase to Miscellaneous Revenues of $50,000
o Increase to Reimbursables of $2,134
o Transfers in of $18,034
• Net increase in General Fund outflows of $4,314,198:
o Increase to recurring personnel requests of $3,104,542 o Increase to new one-time requests of $909,184
o Increase to new recurring requests of $67,200 (offset by revenue) o Decrease to transfers out of $1,039,052
o Increase carryover appropriations from prior year of $1,272,324 • Decrease to Inventories of $172,501, Increase to PERS Rate Stability of $2,704,611, Increase to Future Projects and Reserves of $1,292,766, and Increase to Total available for contingencies of $1,417,020.
Other Funds:
• Additional funding for the following projects:
o $70,000,000 City Hall Renovation Phase II (Capital Reinvestment Fund #601) o $27,000,000 Downtown West Parking Structure (Capital Reinvestment Fund #601) o $22,150,000 L ease Revenue Bond Series 2025A (Capital Reinvestment Fund #601) o $15,000,000 Aldea Apartments purchase (Capital Reinvestment Fund #601) o $11,400,000 16390 Foothill Transitional Housing purchase (Capital Reinvestment Fund #601) o $7,525,500 Navigation Center construction and design (Capital Reinvestment Fund #601) o $3,000,000 Public Works Storage purchase (Capital Reinvestment Fund #601) o $2,800,000 Courtplace construction project (Capital Reinvestment Fund #601) o $1,200,000 8571 Sierra restaurant warm shell (Capital Reinvestment Fund #601) o $1,000,000 Alder Ave Sewer Main project (Sewer Capital Projects Fund #702) o $850,000 Seville Park Bicycle Pump Track (Capital Reinvestment Fund #601) o $500,000 Public Works Storage purchase (General Government Fund #632) This report recommends to carryover encumbrances from prior year in the amount of $7.7 million and recommends the reappropriation of $232.4 million of prior year project budgets that were not completed as of June 30.
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Results of General Fund Operations for the Prior Year
Revenue Source
FY 24/25
Adopted
Budget
FY 24/25
Revised
Budget
FY 24/25
Actuals
%
Variance from
Adopted
Budget
Variance from
Revised
Budget
Sales Tax $ 58,638,140.00 $ 57,928,710.00 $ 53,963,838 93.16% $ (4,674,302.47) $ (3,964,872.47) Transaction Use Tax - 10,378,297.00 10,930,157 105.32% 10,930,156.92 551,859.92 Property Tax 41,290,060.00 43,563,830.00 44,895,892 103.06% 3,605,831.56 1,332,061.56 Interest and Rentals 3,636,180.00 4,669,895.00 7,072,642 151.45% 3,436,461.78 2,402,746.78 Franchises 10,237,950.00 11,782,010.00 10,654,662 90.43% 416,711.69 (1,127,348.31) Business Related 10,066,170.00 10,914,289.00 11,572,271 106.03% 1,506,100.63 657,981.63 Development Related 10,381,130.00 11,947,650.00 9,047,653 75.73% (1,333,476.59) (2,899,996.59) Recreation 4,176,200.00 4,176,200.00 4,601,698 110.19% 425,498.07 425,498.07 Motor Vehicle in-Lieu 200,000.00 250,000.00 337,767 135.11% 137,767.28 87,767.28 Miscellaneous Revenues 2,411,030.00 2,575,930.00 2,480,258 96.29% 69,228.40 (95,671.60) Reimbursables 2,129,440.00 3,003,540.00 1,728,663 57.55% (400,777.33) (1,274,877.33) From Other Agencies 5,916,550.00 6,809,690.00 6,809,690 100.00% 893,139.62 (0.38) Total Revenues $ 149,082,850.00 $ 168,000,041.00 $ 164,095,189.56 97.68% $ 15,012,339.56 $ (3,904,851.44) Transfers in $ 12,422,520.00 $ 13,004,056.57 $ 12,384,062.31 95.23% $ (38,457.69) $ (619,994.26) Total Expenditures $ 131,676,400.00 $ 144,934,398.66 $ 136,645,828.60 94.28% $ (4,969,428.60) $ 8,288,570.06 Transfers out $ 28,333,200.00 $ 45,083,448.50 $ 45,398,527.46 100.70% $ (17,065,327.46) $ (315,078.96) GASB 31 valuation adjustment (534,767.00) Carryover appropriations (1,272,324.13) Net First Quarter Adjustments (4,176,830.13) City of Fontana
Results of Operations
Fiscal Year 2024/2025
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Significant Economic Trends
Nationally:
• The 3.8% annual rate increase in real GDP was almost entirely driven by investment in data centers and information processing technology. Experts agree that, excluding technology-related categories, GDP growth would have been just 0.1% on an annualized basis, a near standstill that underlines the increasingly pivotal role of high-tech infrastructure in shaping macroeconomic outcomes. Meaning that the US economy is looking stagnant outside of technological growth.
• The US unemployment rate is 4.3%, rising slightly from the previous year’s 4.2% rate. The number of unemployed people is 7.4 million, which is also higher than the 7.1 million from the previous year. The labor market shows mixed signals, with modest job gains alongside concerns about declining hours worked and contracting private hours worked. Key factors influencing the analysis include the overall labor market strength, wage growth, changes in the labor force participation rate, and varying unemployment rates across different demographic groups. The economy added an average of just 25,000 new jobs a month from May through August, marking the weakest four-month stretch since 2010, ignoring the COVID-19-era period.
The State of California:
• The data on employment in the state suggest that California is in an employment contraction, one that will last through 2025. Data on income and production are collected with a lag, but it is reasonable to expect that they will also show a sharp slowing from last year and possibly a mild contraction in the state’s economy. Once the state is past the current weakness, which is expected in late 2026, a tech, durable goods manufacturing and construction resurgence should lead to California’s superior growth once again. The unemployment rate was reported at 5.5%, and is ranked 50th in the country only surpassed by the District of Columbia.
City of Fontana
• Fiscal Year 2024/25 ended with 583 single family dwelling permits being issued. At the end of September 2025, 143 single family dwelling permits have been issued compared to 83 permits for the prior fiscal year. • First Quarter 2024/25 sales were 3.6% lower than the same quarter one year ago. This is primarily due to a weaker economy, lower taxable sales, and shifts in consumer behavior.
• The Local Agency Investment Fund (LAIF) is currently paying 4.19% (daily rate) on City investments as of September 30, 2025, down from 4.58% for the same time last year. The 2-year treasury benchmark rate as of September 30, 2025, is 3.60% down from 3.66% last year.
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Summary of Proposed General Fund Adjustments
The First Quarter Budget Report recommends the following General Fund budget adjustments:
Although budget adjustments are recommended across all City funds, the emphasis of the First Quarter Budget Report is directed at the General Fund. The General Fund provides most of the services commonly associated with government (public safety, recreation, parks, building and planning). This report concentrates on budget trends and issues that impact the delivery of services.
Fund Balance
Impact
Results from prior year operations (net)
Fund balance available at the beginning of the fiscal year 9,418,726$ Revenue adjustments
Increase to Interest and Rentals revenue 67,200$
Increase to Miscellaneous revenue 50,000
Increase to Reimbursables revenue 2,134 119,334 Personnel adjustments:
Eliminate Jr. Software Engineer position (PC #26032) 99,064$ 2020 COPS Grant completed (1,166,900)
FY25/26 POA Contract Update (2,036,706) (3,104,542) Expenditure adjustments
New Recurring departmental requests -$
New One-Time departmental requests (857,050)
Offsetting adjustments (119,334) (976,384) Carryover appropriations from prior year (1,272,324)$
Transfers
Xfer in from Fund #301 for OAHMP grant cost allocation $ 18,034 Xfer to City Technology Fund #102 for Jr. Software Engineer elimination (99,064) Decrease Xfer to GF Operating Projects Fund #110 for COPS grant completion 1,198,900 Xfer to GF Operating Projects Fund #110 for Bike Patrol-CDBG correction (60,710) Xfer to CFD #89 (Belrose) Fund #667 to correct Fund Balance overage (74) 1,057,086 Changes to reserves
Inventory 172,501
PERS Rate Stability Reserve (2,704,611)
Future projects and reserves (1,292,766)
Total available for contingencies (1,417,020)
-$
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $119,334 as part of the First Quarter Budget Status Report. See page 32 for details of the revenue adjustments.
NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April. When adjusted for these anomalies, the percent of recommended budget received is 9.59%.
Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
09/30/2025
Percent of Current
Budget Received
Recommended
First Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax 54,914,670$ 54,914,670$ 4,305,285$ 7.84% -$ 54,914,670$ 7.84% Transactional Use Tax 42,740,750 42,740,750 3,389,621 7.93% - 42,740,750 7.93% Property Tax 46,948,270 46,948,270 92,639 0.20% - 46,948,270 0.20% Interest and Rentals 4,013,580 4,013,580 (2,766,489) -68.93% 67,200 4,080,780 -67.79% Franchises 10,828,300 10,828,300 613,366 5.66% - 10,828,300 5.66% Business Related 11,260,870 11,260,870 2,210,504 19.63% - 11,260,870 19.63% Development Related 9,599,490 9,599,490 2,151,729 22.42% - 9,599,490 22.42% Recreation 4,220,670 4,220,670 1,206,154 28.58% - 4,220,670 28.58% Motor Vehicle in-Lieu 250,000 250,000 327,519 131.01% - 250,000 131.01% Miscellaneous Revenues 2,034,740 2,034,740 175,533 8.63% 50,000 2,084,740 8.42% Reimbursables 1,794,870 1,794,870 336,340 18.74% 2,134 1,797,004 18.72% From Other Agencies 9,390,310 9,390,310 2,285,078 24.33% - 9,390,310 24.33% Total General Fund 197,996,520$ 197,996,520$ 14,327,278$ 7.24% 119,334$ 198,115,854$ 7.23%
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
General Fund Expenditures
General Fund expenditures for First Quarter are on track and within budget. Staff recommends a net increase in appropriations of $5,353,250. See page 32 for details of the expenditure adjustments.
NOTE: The above amounts do not include projects.
Department Adopted Budget
Current Budget
Before
Ad
justments
Spent as of
9/30/2025
Percent of Current
Budget Spent
Recommended
First Quarter
Ad
justments
Recommended
Budget After
Ad
justments
Percent of
Recommended
Budge
t Spent
City Administration $ 4,817,820 $ 4,817, 820 $ 635,993 13.20% 134,276 $ 4,952,096 12.84% Human Resources 2,397,360 2,397, 360 297,864 12.42% - 2,397,360 12.42% Administrative Services 884,080 884,080 131,883 14.92% - 884,080 14.92% City Clerk 1,040,820 1,040, 820 293,713 28.22% 155,050 1,195,870 24.56% Community Services 15,876,460 15,876, 460 3,510,236 22.11% - 15,876,460 22.11% Innovation & Technology 5,405,410 5,405, 410 1,194,550 22.10% (99,064) 5,306,346 22.51% Finance 6,053,080 6,053, 080 1,149,534 18.99% 409,393 6,462,473 17.79% Development Services 6,489,730 6,489, 730 539,308 8.31% 231,584 6,721,314 8.02% Building and Safety 4,798,280 4,798, 280 884,788 18.44% 19,500 4,817,780 18.37% Planning 3,709,460 3,709, 460 679,546 18.32% 320,000 4,029,460 16.86% Public Works & Engineering 17,018,050 17,018, 050 3,172,249 18.64% 575,885 17,593,935 18.03% Police 85,267,660 85,267, 660 18,573,244 21.78% 3,606,627 88,874,287 20.90% Total General Fund $ 153,758,210 $ 153,758, 210 $ 31,062,907 20.20% $ 5,353,250 $ 159,111,460 19.52%
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Carryover Projects
Staff recommends the reappropriation of prior year project budgets that were not completed as of June 30.
Amount Amount
102 City Technology 2,876,764$ 363 Home Program 6,569,083 103 Facility Maintenance 53,410 401 CFD #1 Southridge Village 432,759 110 General Fund Operating Projects 607,925 601 Capital Reinvestment 46,730,519 223 Federal Asset Seizure 411,938 602 Capital Improvements 3,599,675 226 Opioid Settlement 839,578 603 Future Capital Projects 344,883 241 Air Quality Mgmt District 184,687 610 Fire Capital Project 18,368,376 245 Measure I Reimb 2010-2040 11,809,824 622 Storm Drain 9,279,770 246 Measure I Local 2010-2040 8,769,481 623 Sewer Expansion 685,652 281 Gas Tax (State) 1,189,736 630 Circulation Mitigation 12,435,349 282 Solid Waste Mitigation 2,297,182 631 Fire Assessment 423,922 283 Road Maintenance & Rehab 7,125,580 632 General Government 12,017,764 295 Permanent Local Hsg Alloc 2,857,216 633 Landscape Medians 1,622,603 297 Housing Authority - LMIHF 3,450,012 635 Parks Development 5,044,457 301 Grants 55,319,244 636 Police Capital Facilities 194,571 302 ARPA 2021 6,243,210 698 Affordable Housing Trust 858,391 303 TDA/Article 3 493,405 702 Sewer Capital Projects 207,400 304 ARPA - County 254,448 703 Sewer Replacement 6,392,710 362 CDBG 2,415,098 $ 232,406,625 Fund Fund
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 25% of adopted recurring annual appropriations. The First Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide funding for future contingencies such as earthquakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.
The First Quarter Budget Report recommends the following:
• $172,501 Decrease to Inventories
• $2,704,611 Increase to PERS Rate Stability Reserve
• $1,292,766 Increase to Future Projects and Reserves
• $1,417,020 Increase to 25% Contingency Reserve
Fund Balance Reserves After Adjustments
25% Contingency Reserve $39,794,070
Animal Shelter JPA Reserve $582,570
Operating Contingencies Reserve $3,000,000
Future Projects and Reserves $4,494,226
PERS Rate Stability Reserve $14,355,753
Unappropriated Fund Balance $0
Total $62,226,619
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Organizational Changes
Quarterly Budget Reports are routinely used to recommend organizational and/or personnel changes within a fiscal year. Upon approval, the total recurring costs for these organizational changes will be added to the department’s target numbers. The changes have been reviewed by Human Resources and comply with City personnel rules.
The following organizational change is recommended as part of the First Quarter Budget Status Report:
Position
Number FY 25/26 Annual FY 25/26 Annual FY 25/26 Annual
Innovation & Technology 26032 Eliminate Junior Software Engineer (99,064) (99,064) (99,064) (99,064) (99,064)$ (99,064)$ -$ -$ (99,064)$ (99,064)$ General Fund Impact Other Funds Impact Total Impact
Department Action Description
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 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 $50,000 Director of Human Resources/Risk Management with concurrence of the City Attorney $10,000 The City Council has directed staff to report claim settlements as part of each quarterly budget report. There were no liability claims settled during the First Quarter of Fiscal Year 2025/2026.
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
American Rescue Plan Act (ARPA) Expenditure Plan
Approved Projects by Federal Use Category Amount Expended Available Public Health & Economic Response 22,633,152 22,318,820 314,332 Fontana Forward Grant Program 190,786 190,786 - Homelessness Prevention Resources and Care Center 6,442,229 6,360,455 81,774 Leveraged Project: Support Government Employment 9,842,763 9,842,763 - Metrolink Station Security Cameras 66,411 66,411 - Park Improvements 3,241,828 3,009,270 232,558 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 12,002,240 4,529,452 Cypress Storm Drain Project 7,340,000 3,726,727 3,613,273 Data Security & Threat Detection 157,927 157,927 - Endpoint Detection & Response Solution 154,806 154,806 - Fiber to City facilities 1,773,968 1,271,685 502,283 Network Detection & Response Solution - - - Leveraged Project: Accela 3,406,636 3,406,636 - Leveraged Project: Fontana 311 2,398,355 2,033,040 365,315 Septic to Sewer 500,000 451,508 48,492 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 887,901 887,900 - Total 50,257,114 45,412,935 4,844,179
CITY OF FONTANA
AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
ESTIMATED AS OF September 30, 2025
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report – continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report – continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report – continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report - continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report - continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report - continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report - continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Treasury Report - continued
First Quarter Budget Status Report – 2025/2026 City of Fontana October 28, 2025
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2025/2026 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the First Quarter Budget Report continue to adhere to City Council Policy.
As stated by the City Council’s Mission Statement below, the City of Fontana embraces every opportunity to enrich the lives of those who reside in this community, and this is possible due to its committed elected leadership and the talents and ingenuity of the individuals in this community and organization.
The key is through a well-planned, long-term fiscal plan, based upon economic development that will continue to generate high paying long-term employment opportunities, bring in new and stable sales tax revenue sources, and maintaining intergovernmental relations. Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge that comes our way. “We seek and embrace every opportunity to enrich the lives of those who live, work, play and invest in the City of Fontana. ” Mission Statement Adopted April 26, 2022
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
2021/22 2022/23 2023/24 2024/25
Audited Audited Audited Estimated Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget 135,371,657$ 146,743,017$ 151,466,541$ 164,095,190$ 197,996,520$ 197,996,520$ 119,334$ 198,115,854$ 111,341,793 118,017,538 128,062,185 136,645,829 153,758,210 153,758,210 5,353,250 159,111,460 24,029,864 28,725,479 23,404,356 27,449,361 44,238,310 44,238,310 (5,233,916) 39,004,394 Other sources & uses:
12,073,139 11,585,264 11,566,054 12,384,062 12,244,050 12,244,050 18,034 12,262,084 (26,313,909) (26,336,232) (43,805,438) (45,398,527) (52,916,410) (52,916,410) 1,039,052 (51,877,358) (14,240,770) (14,750,968) (32,239,384) (33,014,465) (40,672,360) (40,672,360) 1,057,086 (39,615,274) 9,789,094 13,974,511 (8,835,028) (5,565,104) 3,565,950 3,565,950 (4,176,830) (610,880) 47,728,351 57,517,445 72,639,194 64,798,697 51,634,946 51,634,946 9,606,167 61,241,113 Fund Balance Adjustment 1,147,238 994,531 2,542,288 2,124,090 2,124,090 (187,441) 1,936,649 (534,767)
57,517,445$ 72,639,194$ 64,798,697$ 61,241,113$ 57,324,986$ 57,324,986$ 5,241,896$ 62,566,882$ 375,878$ 407,053$ 512,764$ 340,263$ 512,764$ 512,764$ (172,501)$ 340,263$ 0 0 0 0 0 0 0 0375,878 407,053 512,764 340,263 512,764 512,764 (172,501) 340,263 9,469,586 0 0 0 0 0 0
0 0 0 0 0 0 0
10,886,393 10,694,317 12,204,822 13,644,923 11,651,142 11,651,142 2,704,611 14,355,753 Annual Shelter JPA 0 0 800,000 800,000 582,570 582,570 582,570 Operating Contingencies 0 0 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Future projects and reserves 0 0 750,000 750,000 3,201,460 3,201,460 1,292,766 4,494,226 20,280,588 38,595,914 14,443,275 9,618,091 0 0 0
41,012,445$ 49,697,284$ 31,710,861$ 28,153,277$ 18,947,936$ 18,947,936$ 3,824,876$ 22,772,812$ 16,505,000$ 22,941,910$ 33,087,836$ 33,087,836$ 38,377,050$ 38,377,050$ 1,417,020$ 39,794,070$ Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2025/2026
Designated
Unappropriated
Total available for contingencies
Economic Uncertainty
CALPERS UAL Forecased Increases
PERS Rate Stability
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
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Unaudited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other General Funds:
102 City Technology 3,412,830$ -$ 8,974,320$ (8,721,320)$ -$ 3,665,830$ (2,876,764)$ (106,882) 682,183$ 103 Facility Maintenance 755,292 0 9,683,940 (9,606,030) 0 833,202 (53,410) (204,662) 575,130 104 Office of Emergency Services 1,250,323 0 0 (123,340) 0 1,126,983 0 1,126,983 105 KFON 1,936,782 250,000 0 (293,790) 0 1,892,992 0 (955,700) 937,292 106 Self Insurance 21,510,281 10,313,270 0 (10,392,890) 0 21,430,661 0 (241,467) 21,189,194 107 Retirees Medical Benefits 2,681,132 265,000 2,600,000 (2,813,960) 0 2,732,172 0 2,732,172 108 Supplemental Retirement 37,284 0 35,000 (36,410) 0 35,874 0 35,874 110 General Fund Operating Projects 675,547 0 2,361,240 (2,421,950) 0 614,837 (607,925) 24,811 31,723 115 Lease-Fire 3 5,768,590 0 0 0 5,768,593 0 (5,700,000) 68,593 125 Storm Water Compliance 444,040 304,500 0 (391,280) 0 357,260 0 357,260 Total Other General Funds 32,703,513$ 16,901,360$ 23,654,500$ (34,800,970)$ -$ 38,458,403$ (3,538,100)$ (7,183,900)$ 27,736,404$ Special Revenue Funds:
201 M uni Svcs Fiscal Impact Fee 4,732,025$ 943,100$ -$ -$ (1,270,550)$ 4,404,575$ -$ -$ 4,404,575$ 221 Federal Seizure Treasury 171,577 0 0 (
75,000) 0 96,577 0 96,577
222 Crime Prev Asset Seizure 34,755 2,500 0 (18,000) 0 19,255 0 19,255 223 Federal Asset Seizure 11,569,342 2,000,000 0 (2,683,370) 0 10,885,972 (411,938) (2,158,034) 8,316,000 224 State Asset Seizure 541,035 20,000 0 (67,820) 0 493,215 0 (5,000) 488,215 225 PD Traffic Safety 3,417,930 400,000 0 (303,960) 0 3,513,970 0 (83,058) 3,430,912 226 Opioid Settlement 893,570 0 0 0 0 893,570 (751,935) 141,635 241 Air Quality Mgmt District 887,604 304,000 0 0 (13,480) 1,178,124 (184,687) (20,000) 973,438 243 Traffic Safety 100,812 45,000 0 (52,760) 0 93,052 0 93,052 244 Prop 1B 146,491 0 0 0 0 146,491 0 146,491
245 Measure I Reimb 2010-2040 (2,875,240) 0 0 0 0 (2,875,240) 2,875,240 0 246 Measure I Local 2010-2040 12,555,539 5,710,860 0 (3,876,260) (450,000) 13,940,139 (8,769,481) 310,088 5,480,746 281 G
as Tax (State) 2,118,532 6,012,640 0 (5,734,100) (385,000) 2,012,072 (1,189,736) (1,908) 820,427 282 Solid Waste Mitigation 9,487,247 5,505,000 0 (3,041,870) (313,880) 11,636,497 (2,297,182) 9,339,316 283 Road Maintenance & Rehab 8,701,641 5,
620,530 0 (5,620,530) 0 8,701,641 (5,652,092) - 3,049,549 301 Grants (11,186,634) 106,600 0 (48,110) (58,490) (11,186,634) 11,211,004 (24,370) 0 302 ARPA 2021 6,246,850 0 0 0 0 6,246,850 (17,801,620) 11,554,770 0 303 TDA/Article 3 (20,854) 0 0 0 0 (20,854) 20,854 0
304 ARPA - County (886,432) 0 0 0 0 (886,432) 886,432 0 322 State COPS AB 3229 1,565,782 400,000 0 (586,520) 0 1,379,262 0 (146,611) 1,232,651 362 CDBG 0 2,070,000 0 (2,064,420) (33,310) (27,730) 466,667 (5,580) 433,357 363 Home Program 115,323 600,000 0 (600,000) 0 115,323 204,982 - 320,305 385 After School Program 0 4,407,400 0 (4,138,900) (268,500) 0 0 0 386 ASES ELO-P Grant 0 13,127,390 0 (12,686,690) (440,700) 0 0 0 395 L MD #1 City Wide 527,020 909,540 830,400 (1,560,930) (207,900) 498,130 0 (45) 498,085 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Unaudited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
396 LMD #2 Village of Heritage 1,408,592$ 2,690,230$ 1,484,480$ (3,812,220)$ (431,190)$ 1,339,892$ -$ (405,924)$ 933,968$ 397 LMD #3 Empire Center 272,516 62,120 0 (75,810) (7,100) 251,726 0 251,726 398 LMD #3 Hunter's Ridge 2,135,104 965,370 251,960 (1,216,770) (146,260) 1,989,404 0 (49,254) 1,940,150 399 LLMD #3 Hunter's Ridge 89,454 36,530 0 (35,660) (3,340) 86,984 0 (720) 86,264 401 CFD #1 Southridge Village 2,202,640 6,580,100 31,080 (4,424,980) (3,095,150) 1,293,690 (432,759) (326,527) 534,404 403 CFD #6-3A Bellgrove II 482,476 228,660 0 (172,140) (46,820) 492,176 0 492,176 404 CFD #6-2 N Morningside 344,877 110,290 0 (105,660) (14,460) 335,047 0 335,047 405 CFD #6-1 Stratham 500,035 209,240 0 (148,440) (116,990) 443,845 0 443,845 406 CFD #6 The Landings 3,068,705 425,540 161,400 (607,110) (87,160) 2,961,375 0 (1,980) 2,959,395 407 CFD #7 Country Club Estates 262,415 127,260 20,890 (231,360) (27,700) 151,505 0 151,505 408 CFD #8 Presley 532,822 81,360 136,370 (298,950) (34,260) 417,342 0 (1,882) 415,460 409 CFD #9M Morningside (45,165) 184,680 115,300 (183,080) (117,420) (45,685) 0 ( 45,685) 410 CFD #10M Jurupa Industrial 237,558 42,610 0 (67,400) (6,310) 206,458 0 206, 458
412 CFD #12 Sierra Lakes 1,366,046 1,033,680 497,430 (1,542,330) (174,580) 1,180,246 0 (19,350) 1,160,896 413 CFD #13M Summit Heights 147,566 559,310 477,600 (1,028,770) (126,250) 29,456 0 29,456 414 CFD #14M Sycamore Hills 82,021 480,820 89,920 (527,950) (115,840) 8,971 0 8,971 415 CFD #15M Silver Ridge 147,151 332,430 0 (181,340) (217,970) 80,271 0 80,271 416 CFD #16M Ventana Pointe 64,220 48,670 0 (46,850) (31,610) 34,430 0 34,430 418 CFD #18M Badiola Homes 47,204 7,010 0 (3,790) (4,460) 45,964 0 45,964 420 CFD #20M 63,169 38,070 0 (38,940) (20,080) 42,219 0 42,219 421 CFD #21M 243,058 40,950 0 (19,550) (21,730) 242,728 0 242,728 423 CFD #23M 28,377 8,410 0 (2,270) (10,920) 23,597 0 23,597 424 CFD#24M 191,286 46,400 0 (21,840) (28,320) 187,526 0 187,526 425 CFD #25M 274,346 92,270 0 (61,960) (53,710) 250,946 0 250,946 427 CFD #27M (49,619) 66,210 38,280 (74,220) (30,630) (49,979) 0 (49,979) 428 C FD #28M 450,414 163,730 0 (108,060) (110,680) 395,404 0 395,404 429 C
FD #29M (4,284) 29,910 33,000 (42,430) (21,060) (4,864) 0 (4,864) 430 CFD #30M 744,646 241,050 0 (140,630) (158,580) 686,486 0 686,486 431 CFD #31 Citrus Heights North 863,398 481,040 0 (275,030) (190,800) 878,608 0 878,608 432 CFD #32M 107,915 18,730 0 (6,140) (15,170) 105,335 0 105,335 433 CFD #33M Empire Lighting 178,917 46,700 0 (92,760) (8,680) 124,177 0 124,177 434 CFD #34 Empire Detention Basin 266,847 21,140 0 (24,150) (2,260) 261,577 0 261,577 435 CFD #35M 1,115,408 603,660 117,850 (741,850) (106,880) 988,188 0 (142,807) 845,381 436 CFD #36M 30,455 24,940 7,570 (27,690) (20,650) 14,625 0 14,625 437 CFD #37 Montelago 92,053 98,460 56,830 (153,140) (58,240) 35,963 0 35,963 438 CFD #38M 909,552 181,870 0 (81,990) (116,960) 892,472 0 892,472 439 CFD #39M 25,707 24,200 60 (21,180) (16,580) 12,207 0 12,207 440 CFD #40M 79,156 10,530 0 (1,660) (7,830) 80,196 0 80,196
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Unaudited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
441 CFD #41M 122,119$ 15,520$ -$ (12,550)$ (8,090)$ 116,999$ -$ 116,999$ 442 CFD #42M 252,359 49,380 0 (77,490) (7,250) 216,999 0 216,999 444 CFD #44M 27,628 10,090 0 (10,980) (6,220) 20,518 0 20,518 445 CFD #45M 318,901 113,370 0 (91,900) (57,320) 283,051 0 283,051 446 CFD #46M 318,786 49,890 0 (43,530) (24,510) 300,636 0 300,636 447 CFD #47M (713) 12,980 9,680 (17,200) (6,480) (1,733) 0 (1,733) 448 CFD #48M 451,885 76,050 0 (61,010) (31,670) 435,255 0 435,255 449 CFD #49M 26,949 14,470 0 (15,180) (6,290) 19,949 0 19,949 450 CFD #50M 76,336 40,640 0 (22,920) (30,160) 63,896 0 63,896 451 CFD #51M 72,621 75,350 0 (81,840) (39,240) 26,891 0 26,891 453 CFD #53M 86,513 9,080 0 (6,210) (5,230) 84,153 0 84,153 454 CFD #54M 17,770 28,280 15,300 (46,030) (15,670) (350) 0 (350) 455 CFD #55M 63,117 7,320 0 (6,530) (3,210) 60,697 0 60, 697 456 CFD #56M 126,907 26,040 0 (
960) (24,770) 127,217 0 127,217
457 CFD #57M 59,677 16,950 0 (18,010) (6,560) 52,057 0 52,057 458 CFD #58M 18,336 4,410 0 (1,160) (4,080) 17,506 0 17,506 459 CFD #59M 12,360 2,400 0 (1,160) (110) 13,490 0 13,490 460 CFD #60M 85,717 12,940 0 (12,990) (5,870) 79,797 0 79,797 461 CFD #61M 394,225 55,280 0 (30,070) (29,090) 390,345 0 390,345 462 CFD #62M 55,598 5,580 0 (7,400) (690) 53,088 0 53,088 463 CFD #63M 611,365 54,640 0 (39,840) (3,730) 622,435 0 622,435 464 CFD #64M 85,512 5,070 0 0 0 90,582 0 90,582
465 CFD #65M 203,464 20,430 0 (10,330) (10,700) 202,864 0 202,864 466 CFD #66M 0 0 2,850 0 (2,850) 0 0 - 0 467 CFD #67M 191,691 43,450 0 (30,400) (21,630) 183,111 0 - 183,111 468 CFD #68M 155,098 25,280 0 (18,460) (12,980) 148,938 0 148, 938 469 CFD #69M 633,010 178,130 0 (134,380) (
92,460) 584,300 0 (77,076) 507,224 470 CFD #70M Avellino 221,524 80,220 0 (56,680) (39,760) 205,304 0 205,304 471 CFD #71M Sierra Crest 409,360 132,740 28,110 (158,580) (21,450) 390,180 0 390,180 472 CFD #72M 28,442 12,160 0 (11,480) (6,590) 22,532 0 22,532 473 CFD #73M 294,295 67,580 0 (33,480) (37,290) 291,105 0 291,105 474 CFD #74M 579,245 84,810 0 (41,500) (52,360) 570,195 0 570,195 475 CFD #75M 55,788 14,750 0 (10,640) (8,880) 51,018 0 51,018 476 CFD #76M 79,891 37,860 0 (39,890) (8,520) 69,341 0 69,341 477 CFD #77M 49,731 13,290 0 (10,660) (6,840) 45,521 0 45,521 478 CFD #78M 251,280 79,060 0 (36,900) (61,080) 232,360 0 232,360 479 CFD #79M 209,509 21,500 0 (860) (80) 230,069 0 230,069 480 CFD #80M 385,486 240,810 0 (129,640) (124,280) 372,376 0 372,376
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Unaudited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
481 CFD #81M 81,907$ 123,610$ -$ (105,450)$ (48,850)$ 51,217$ -$ 51,217$ 482 CFD #82M 211,424 29,480 0 (500) 0 240,404 0 240,404 483 CFD #83M 199,673 63,940 0 (33,960) (31,190) 198,463 0 198,463 484 CFD #84M 45,400 19,500 0 (11,550) (9,590) 43,760 0 43,760 485 CFD #85 THE MEADOWS 1,054,022 431,720 0 (362,460) (37,280) 1,086,002 0 1,086,002 486 CFD #86 ETIWANDA RIDGE 198,568 67,660 0 (47,020) (34,210) 184,998 0 184,998 487 CFD #87 El Paseo 219,896 77,250 0 (27,560) (67,320) 202,266 0 202,266 488 CFD #88 SIERRA CREST II 316,437 113,730 10,420 (90,490) (8,470) 341,627 0 341,627 489 CFD #89 BELROSE 245,609 60,980 0 (33,750) (32,950) 239,889 0 239,889 490 CFD #90 SUMMIT @ ROSENA PH i 1,446,883 363,610 0 (280,160) (78,930) 1,451,403 0 1,451,403 491 CFD #91M 35,989 6,080 0 (500) (2,320) 39,249 0 39,249 492 CFD #92M 94,473 17,220 0 (8,690) (6,360) 96,643 0 96,643 493 CFD #93M 48,140 12,780 0 (17,090) (5,990) 37,840 0 37, 840 494 CFD #94M 9,948 2,100 0 (
500) (1,750) 9,798 0 9,798
495 CFD #95 SUMMIT @ ROSENA PH II 431,865 184,120 3,200 (233,940) (23,030) 362,215 0 362,215 496 CFD #96M Tr. 19957 46,622 11,330 0 (11,770) (4,220) 41,962 0 41,962 497 CFD #97M 26,277 5,270 0 0 (3,690) 27,857 0 27,857
498 CFD #98M 26,684 6,050 0 (500) (2,600) 29,634 0 29,634 500 CFD #100M 275,092 82,990 0 (29,280) (58,590) 270,212 0 270,212 501 CFD #101M 35,041 8,010 0 (500) (3,460) 39,091 0 39,091 502 CFD #102M 22,955 5,010 0 (500) (1,750) 25,715 0 25,715 503 CFD #103M Estrada 20,104 4,420 0 0 (1,130) 23,394 0 23,394 504 CFD #104M 45,207 13,780 0 (9,790) (4,610) 44,587 0 44,587 505 CFD #105M 109,765 47,560 0 (20,080) (31,040) 106,205 0 106,205 506 CFD #106M 249,391 92,070 0 (22,930) (47,510) 271,021 0 271,021 507 CFD #107M 59,441 39,910 0 (8,070) (31,090) 60,191 0 60,191 509 CFD #109M 603,803 353, 570 0 (180,470) (154,100) 622,803 0 622, 803 510 CFD #510M 26,066 17,420 0 0 (5,100) 38,386 0 38,386 511 CFD #111M 54,846 72,470 0 (14,490) (57,490) 55,336 0 55,336 512 CFD #112M 122,978 304,580 0 (140,130) (162,230) 125,198 0 125,198 513 CFD #113 0 225,040 0 0 0 225,040 0 (160,080) 64,960 514 CFD #114M 0 55,080 0 0 0 55,080 0 55,080
515 CFD #115M 0 426,000 0 0 0 426,000 0 426,000
516 CFD #116M 0 66,930 0 0 0 66,930 0 66,930
Special Revenue Funds:
Total Special Revenue Funds 81,197,243$ 69,777,810$ 4,419,980$ (62,826,310)$ (11,027,280)$ 81,541,443$ (21,826,253)$ 8,234,652$ 67,949,842$
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Unaudited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Debt Service Funds:
580 General Debt Service 62,975$ 1,120,700$ 2,866,800$ (3,991,500)$ -$ 58,975$ -$ -$ 58,975$ Total Debt Service Funds 62,975$ 1,120,700$ 2,866,800$ (3,991,500)$ -$ 58,975$ -$ -$ 58,975$ Capital Project Funds:
601 Capital Reinvestment 49,169,039$ 5,351,850$ 2,500,000$ (2,656,560)$ -$ 54,364,329$ (46,171,451)$ (8,073,380)$ 119,498$ 602 Capital Improvements 8,723,151 210,000 0 0 0 8,933,151 (1,913,611) (6,379,657) 639,883 603 Future Capital Projects 22,328,723 0 0 0 0 22,328,723 (344,883) (13,000,000) 8,983,841 604 Capital Project -TUT 5,465,078 0 21,370,380 (21,370,380) 0 5,465,078 0 (271,045) 5,194,033 620 San Sevaine Flood Control 2,718,139 529,400 0 0 (39,250) 3,208,289 0 3,208,289 621 Upper Etiwanda Flood Control 49,554 0 0 0 0 49,554 0 49,554 622 Storm Drain 15,910,823 1,105,000 0 (45,810) (106,310) 16,863,703 (9,279,770) (2,980) 7,580,952 623 Sewer Expansion 2,904,602 5,205,770 0 0 (3,750) 8,106,622 (685,652) 7,420,970 630 Circulation Mitigation 33,080,791 4,917,030 0 (12,590) (46,120) 37, 939,111 (12,435,349) 25,503,761 631 Fire Assessment 782,894 260,000 0 0 (260,000) 782,894 (423,922) 358,972 632 General Government 14,427,259 430,000 0 0 (48,490) 14, 808,769 (12,017,764) (500,000) 2,291,005 633 Landscape Medians 2,662,099 400,000 0 0 (35,170) 3,026,929 (1,622,603) 1,404,326 634 Library Capital Improvement 1,515,803 152,090 0 0 (31,700) 1,636,193 0 1,636,193 635 Parks Development 17,065,416 3,904,230 0 0 (34,580) 20,935,066 (5,044,457) (11,639) 15,878,970 636 Police Capital Facilities 4,648,373 655,500 0 (130,400) (70,280) 5,103,193 (194,571) 4,908,622 637 Underground Utilities 1,208,879 600,000 0 0 0 1,808,879 0 1,808,879 657 CFD #31 Citrus Heights North 1,894,388 0 0 0 0 1,894,388 0 1,894,388 658 CFD #31 6,052 0 0 0 0 6,052 0 6,052
659 CFD #70 Avellino 798 0 0 0 0 798 0 798
660 CFD #71 Sierra Crest 2,686 0 0 0 0 2,686 0 2,686
661 CFD #80 Bella Strada 15,782 0 0 0 0 15,782 0 15,782 663 CFD #74B Citrus/Summit 192,800 0 0 0 0 192, 800 0 192,800 664 CFD #86 Etiwanda Ridge 989,653 0 0 0 0 989,653 0 989,653 665 CFD #85 The Meadows 19,502 0 0 0 0 19,502 0 19,
502
666 CFD #88 Sierra Crest II 105,422 0 0 0 0 105,422 0 105,422 667 CFD #89 Belrose (74) 0 0 0 0 (74) 0 74 0 668 CFD #90 Summit @ Rosena Ph I 8,691,981 0 0 0 (58,330) 8,633,651 0 8,633,651 669 CFD #95 Summit @ Rosena II 5,932,129 0 0 0 (24,800) 5,907,329 0 5,907,329 670 CFD #87 El Paseo 960,065 0 0 0 0 960,065 0 960,065
671 CFD #106 Mountain View 51,862 0 0 0 0 51,862 0 51,862 672 CFD #99 The Retreat 72,165 0 0 0 0 72,165 0 72,165
673 CFD #100 Victoria 3,856,250 0 0 0 0 3,856,250 0 (1,508,654) 2,347,596 674 CFD #111 Monterado 5,333,237 0 0 0 0 5,333,237 0 5,333,237 675 CFD#107 Highland 2,723,683 0 0 0 0 2,723,683 0 2,723,683 676 CFD#109 Narra Hills 75,569 0 0 0 0 75, 569 0 75,569
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Unaudited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Capital Project Funds:
677 CFD #112 The Gardens Phase One 28,974,840$ -$ -$ -$ -$ 28,974,840$ -$ (13,684,780)$ 15,290,060$ Total Capital Project Funds 242,559,414$ 23,720,870$ 23,870,380$ (24,215,740)$ (758,780)$ 265,176,144$ (90,134,034)$ (43,432,061)$ 131,610,049$ Enterprise Funds:
701 Sewer Maintenance & Operations 10,398,803$ 31,162,640$ -$ (27,157,140)$ (2,704,670)$ 11,699,633$ -$ (1,155,791)$ 10,543,842$ 702 Sewer Capital Projects 1,081,256 300,010 0 (136,620) (4,320) 1,240,326 (207,400) (1,032,926) 0 703 Sewer Replacement 8,034,275 1,000,000 400,000 (1,855,370) (274,540) 7,304,365 (6,392,710) (80,070) 831,585 710 Water Utility 952,518 0 0 0 0 952,518 0 952,518
720 Stage Red 944,997 0 0 0 (19,710) 925,287 0 (651,874) 273,413 Total Enterprise Funds 21,411,848$ 32,462,650$ 400,000$ (29,149,130)$ (3,003,240)$ 22,122,128$ (6,600,110)$ (2,920,661)$ 12,601,357$ Internal Service Fund:
751 FLEET OPERATIONS 22,185,872$ 8,588,190$ 250,000$ (12,136,050)$ -$ 18,888,012$ -$ (3,741,381)$ 15,146,631$ Total Internal Service Funds 22,185,872$ 8,588,190$ 250,000$ (12,136,050)$ -$ 18,888,012$ -$ (3,741,381)$ 15,146,631$ 400,120,866$ 152,571,580$ 55,461,660$ (167,119,700)$ (14,789,300)$ 426,245,106$ (122,098,497)$ (49,043,351)$ 255,103,259$ TOTAL ALL FUNDS
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
101 General Fund 5,353,250 119,334 18,034 (1,039,052) (4,176,830) Personnel Requests (Recurring)
10126100 IT IT Applications Various Personnel Accounts (99,064) 99,064 } 10126201 IT IT Operations & Support 8790 Operating Transfer Out 99,064 (99,064) } 10140222 PD Traffic Various Personnel Accounts 475,130 (475,130) } 10140231 PD Patrol Units Various Personnel Accounts 226,340 (226,340) } 10140366 PD Gangs Unit Various Personnel Accounts 465,430 (465,430) } Various PD Various Various Personnel Accounts 2,036,706 (2,036,706) FY25/26 POA Contract Update Offsetting Adjustments
10128000 FN Management Services 6310 Interest - Investments 67,200 67,200 } 10128200 FN Accounting 8111 Accounting and Auditing 67,200 (67,200) } 10137011 PW&E Recycled Water 5825 Recycled Water 50,000 50,000 ) 10137000 PW&E Engineering Administration 8110 Legal Services 50,000 (50,000) ) 10140100 PD Administrative Services 6480 Miscellaneous Reimb 2,134 2,134 } 10140100 PD Administrative Services 8010 Departmental Expense 2,134 (2,134) } New Requests (One-Time)
10110400 CA Marketing & Communications 8011 Advertising 14,000 (14,000) FY25/26 Experience Fontana ads 10110400 CA Marketing & Communications 8014 Computer Hardwar <$5000 15,500 (15,500) FY25/26 Equipment for five new positions 10110400 CA Marketing & Communications 8130 Other Professional Svcs 35,000 (35,000) FY25/26 Experience Fontana graphics 10122000 CC Records and Elections 8130 Other Professional Svcs 155,050 (155,050) FY25/26 Microfiche scanning services 10128100 FN Mgmt Services Admin 8018 Conference & Meetings 20,000 (20,000) FY25/26 Finance team event 10132#00 BS Building & Safety Admin 8010 Departmental Expense 19,500 (19,500) FY25/26 Code books 10134100 PL Planning 8130 Other Professional Svcs 50,000 (50,000) FY25/26 Ch.30 citywide sign code update 10134100 PL Planning 8130 Other Professional Svcs 50,000 (50,000) FY25/26 Ch.30 zoning and development code update 10134100 PL Planning 8130 Other Professional Svcs 220,000 (220,000) FY25/26 scanning services 10137505 PW&E Traffic/Streets 8010 Departmental Expense 3,000 (3,000) FY25/26 Traffic Signal Maintenance Tech II equipment 10140300 PD Special Operations-Admin 8420 Lease Expense - Principal 40,000 (40,000) } FY25/26 Metrolink surveillance systems File #25-0088, CC approved 3/11/25.
10128000 FN Management Services 6900 Operating Transfers In 18,034 18,034 Increase Fund #301 cost allocation to city from OAHMP grant 10128200 FN Accounting 8790 Operating Transfer Out 74 (74) Xfer to Fund #667 to correct FB overage 10137505 PW&E Traffic/Streets 8130 Other Professional Svcs 30,000 (30,000) Increase appropriations for on call support 10140231 PD Patrol Units 8790 Operating Transfer Out 60,710 (60,710) Correct Xfer to Fund #110 for Bike Patrol-CDBG 10140231 PD Patrol Units 8790 Operating Transfer Out (1,198,900) 1,198,900 Decrease adopted Xfer to Fund #110 for 2020 COPS grant projects 10137### PW&E Various 7130 Payroll Offset (145,000) 145,000 } 10137505 PW&E Traffic/Streets 8130 Other Professional Svcs 350,000 (350,000) } Carryovers
10128200 FN Accounting 8090 Managed Savings 1,000,000 (1,000,000) } 10128200 FN Accounting 8090 Managed Savings (887,800) 887,800 } 10137203 PW&E Weed Abatement 8130 Other Professional Svcs 4,600 (4,600) C/O Downtown parcels weed abatement (FY24-25 Q2) 10137505 PW&E Traffic/Streets 8130 Other Professional Svcs 120,000 (120,000) C/O Mobile Alerting and Detection (FY24-25 Q2) Various CA Various Various Operating Accounts 69,776 (69,776) } Various FN Various Various Operating Accounts 209,993 (209,993) } Various DS Various Various Operating Accounts 231,584 (231,584) } Various PW&E Various Various Operating Accounts 163,285 (163,285) } Various PD Various Various Operating Accounts 360,887 (360,887) } Carryover purchase orders form FY24/25
C/O appropriations for FY25-26 One-Time request funding (FY24-25 Q4) General Fund - Recommended Adjustments
Fiscal Year 2025/2026
Increase revenues and appropriations for cash flow analysis services Increase revenues and appropriations for challenge coin proceeds and costs
Eliminate Jr. Software Engineer Position PC#26032 and Xfer to Fund #102 recurring costs
FY25/26 salary savings to fund full-time staff augmentation 12 months Increase revenues and appropriations for recycled water agreements legal review
2020 Cops Grant completed move personnel appropriations to GF #101 from Fund #110
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 2025
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
102 City Technology 205,946 - 99,064 - (106,882) 10226101 IT Information Systems 6900 Operating Transfers In 99,064 99,064 } 10226101 IT Information Systems 8035 Software Maint 73,000 (73,000) } 10226101 IT Information Systems 8053 Cloud/Hosted 25,000 (25,000) } 10226206 IT Security 8053 Cloud/Hosted 13,500 (13,500) } 10226101 IT Information Systems 8053 Cloud/Hosted 20,000 (20,000) Increase appropriations for GraniteNet sub 10226101 IT Information Systems 8053 Cloud/Hosted 1,200 (1,200) Increase appropriations for PD Cellhalk license 10226101 IT Information Systems 8053 Cloud/Hosted 6,000 (6,000) Increase appropriations for PD LegalUpdates sub Various IT Various Various Operating Accounts 63,346 (63,346) Carryover purchase orders form FY24/25 10240103 PD Dept Training - PA Admin 8032 Outsourced Svcs (HW/SW) 3,900 (3,900) Carryover purchase orders form FY24/25 103 Facility Maintenance 204,662 - - - (204,662) 10328300 FN General Office Services 8318 Office Equip Furn & Fix 20,000 (20,000) FY25/26 One-Time mail machine replacement 10337317 PW&E Facilities Maintenance 7113 Overtime 50,000 (50,000) C/O Overtime for facility projects (FY24-25 Supp) 10337317 PW&E Facilities Maintenance 8130 Other Professional Svcs 20,000 (20,000) C/O Downtown parking structure security improvements (FY24-25 Q2)
10337317 PW&E Facilities Maintenance Various Operating Accounts 114,662 (114,662) Carryover purchase orders form FY24/25 105 KFON 955,700 - - - (955,700) 10510401 CA Media Support Services 8329 Other Construction 955,700 (955,700) Increase appropriations for FXN Studio Project File #25- 0480, CC Approved 9/9/25
106 Self-Insurance 241,467 - - - (241,467) 10615200 HR Risk Liability 8110 Legal Services 200,000 (200,000) Increase appropriations for Building & Safety Code Compliance legal services
10615200 HR Risk Liability 8130 Other Professional Svcs 41,467 (41,467) Carryover purchase orders form FY24/25 110 GF Operating Projects (1,162,901) 100 (1,138,190) - 24,811 04020003-110-A PD 2020 COPS Grant - Officer #1 6900 Operating Transfers In (239,410) (239,410) } 04020003-110-A PD 2020 COPS Grant - Officer #1 Various Personnel Accounts (239,410) 239,410 } 04020004-110-A PD 2020 COPS Grant - Officer #2 6900 Operating Transfers In (235,720) (235,720) } 04020004-110-A PD 2020 COPS Grant - Officer #2 Various Personnel Accounts (235,720) 235,720 } 04020005-110-A PD 2020 COPS Grant - Officer #3 6900 Operating Transfers In (226,340) (226,340) } 04020005-110-A PD 2020 COPS Grant - Officer #3 Various Personnel Accounts (226,340) 226,340 } 04020006-110-A PD 2020 COPS Grant - Officer #4 6900 Operating Transfers In (247,060) (247,060) } 04020006-110-A PD 2020 COPS Grant - Officer #4 Various Personnel Accounts (247,060) 247,060 } 04020007-110-A PD 2020 COPS Grant - Officer #5 6900 Operating Transfers In (250,370) (250,370) } 04020007-110-A PD 2020 COPS Grant - Officer #5 Various Personnel Accounts (218,370) 218,370 } 04020003-110-A PD 2020 COPS Grant - Officer #1 Various Personnel Accounts (7,093) 7,093 } 04020004-110-A PD 2020 COPS Grant - Officer #2 Various Personnel Accounts (11,888) 11,888 } 04020005-110-A PD 2020 COPS Grant - Officer #3 Various Personnel Accounts (5,454) 5,454 } 04020006-110-A PD 2020 COPS Grant - Officer #4 Various Personnel Accounts (13,333) 13,333 } 04020007-110-A PD 2020 COPS Grant - Officer #5 Various Personnel Accounts (6,969) 6,969 } 04032033-110-A PD Bike Patrol-CDBG Public Safety 6900 Operating Transfers In 60,710 60,710 Correct Xfer to Fund #110 for Bike Patrol-CDBG 04032033-110-A PD Bike Patrol-CDBG Public Safety Various Personnel Accounts (16,164) 16,164 Decrease FY24-25 personnel appropriations for Bike Patrol- CDBG
04032033-110-A PD Bike Patrol-CDBG Public Safety Various Personnel Accounts 64,800 (64,800) FY25/26 POA Contract Update 40200007-110-A PD Metal Recycling Program 6450 Miscellaneous Income 100 100 } 40200007-110-A PD Metal Recycling Program 8013 Equip (Non-Comp) <$5000 100 (100) } 115 Lease-Fire - - - 5,700,000 (5,700,000) 11528100 FN Lease-Fire 8790 Operating Transfer Out 5,700,000 (5,700,000) Xfer to Fund #601 for various downtown projects Other Funds - Recommended Adjustments
Fiscal Year 2025/2026
Increase revenues and appropriations for metal/gun recycling Decrease FY24-25 personnel appropriations for 2020 COPS grant
2020 COPS Grant completed, Xfer personnel appropriations to GF #101
Xfer From Fund #101 eliminating PC#26032 and increase
appropriations for ESRI ArcGIS monitor, GIS software
licensing, GIS image detection software, and video
management system
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 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 2025/2026
223 Federal Asset Seizure 2,158,034 - - - (2,158,034) 22340199 PD PD Admin Project 8130 Other Professional Svcs 200,000 (200,000) Increase appropriations for CAD/RMS consultant File #25- 0611, CC Approved 10/28/25
22340233 PD Air Support 8018 Conference & Meetings 20,000 (20,000) Increase appropriations for air support training 22340233 PD Air Support 8317 Maintenance Equipment 872,830 (872,830) Increase appropriations for Airship Replacement Engine File #25-0478, CC approved 9/9/25
22340373 PD Federal Seizures 8010 Departmental Expense 50,000 (50,000) Increase appropriations for Police promotional products 22340373 PD Federal Seizures Various Operating Objects 490,000 (490,000) C/O Helicopter mapping system funds File #21-3153, CC Approved 7/23/24
22340373 PD Federal Seizures 8319 Vehicles 516,562 (516,562) Increase appropriations for armored vehicle File #25-0482, CC Approved 9/9/25
22340373 PD Federal Seizures 8019 Communications 8,642 (8,642) Carryover purchase orders form FY24/25 224 State Asset Seizure 5,000 - - - (5,000) 22440372 PD Asset Seizure 8010 Departmental Expense 5,000 (5,000) Carryover purchase orders form FY24/25 225 PD Traffic Safety 83,058 - - - (83,058) Various PD Various Various O Other Professional Svcs 83,058 (83,058) Carryover purchase orders form FY24/25 241 Air Quality Mgmt Dist 20,000 - - - (20,000) 24115002 HR Rideshare 8010 Departmental Expense 20,000 (20,000) Increase appropriations for Rideshare program omitted from the adopted budget
246 Measure I 2010-2040 Local (310,088) - - - 310,088 37600019-246-A PW&E Six (6) Downtown Signals 8329 Other Construction 100,000 (100,000) Increase appropriations for Downtown traffic signals design (6)
37600069-246-A PW&E Citywide Bus Pads TDA 8329 Other Construction 40,000 (40,000) Increase appropriations for citywide bus pads construction 37603355-246-A PW&E Citrus/Ceres Traffic Signal Various Operating Accounts (51,355) 51,355 Project complete, return remaining funds to FB 37603367-246-# PW&E Alder Middle School S/W Various Operating Accounts (641,990) 641,990 Project complete, return remaining funds to FB 37603386-246-A PW&E Arrow/Cypress TS Various Operating Accounts (282,235) 282,235 Project complete, return remaining funds to FB Various PW&E Various Various Operating Accounts 525,492 (525,492) Carryover purchase orders form FY24/25 281 Gas Tax (State) 1,908 - - - (1,908) Various PW&E Various 8012 Uniform Expense 1,908 (1,908) Carryover purchase orders form FY24/25 283 Road Maintenance & Rehab - - - - - 37600014-283-A PW&E Pave Rehab (Heritage - E. Lincoln ) 8329 Other Construction 208,150 (208,150) } 37600014-283-A PW&E Pave Rehab (Heritage - E. Lincoln ) 8330 Construction Contracts 137,730 (137,730) } 37600016-283-A PW&E Pave Rehab (S.ridge Grid 52 SW) 8329 Other Construction (150,000) 150,000 } 37600016-283-A PW&E Pave Rehab (S.ridge Grid 52 SW) 8331 Construction Contingency (195,880) 195,880 } 37600088-283-A PW&E FY 25/26 Pavement Rehab (RMRA) Various Revenue Accounts 511,212 511,212 } 37600088-283-A PW&E FY 25/26 Pavement Rehab (RMRA) Various Personnel Accounts 97,920 (97,920) } 37600088-283-A PW&E FY 25/26 Pavement Rehab (RMRA) Various Operating Accounts 727,391 (727,391) } 37604130-283-# PW&E Pavement Rehabilitation - RMRA Various Revenue Accounts (511,212) (511,212) } 37604130-283-# PW&E Pavement Rehabilitation - RMRA Various Personnel Accounts (97,920) 97,920 } 37604130-283-# PW&E Pavement Rehabilitation - RMRA Various Operating Accounts (727,391) 727,391 } 301 Grants 3,215,437 3,209,101 - 18,034 (24,370) 30137221 PW&E Dwnt Furn-Reyes Funding 5367 State Grant (21,547) (21,547) } 30137221 PW&E Dwnt Furn-Reyes Funding 8010 Departmental Expense (21,547) 21,547 } 37600079-301-A PW&E Plaza Improvements Project 5367 State Grant 21,547 21,547 } 37600079-301-A PW&E Plaza Improvements Project 8329 Other Construction 21,547 (21,547) } 30100002-301-A DS Oil Payment Program 5329 Oil Recycling Revenue (1) (1) } 30100003-301-B DS SB1383 Local Assistance Grant (OWR) 8010 Departmental Expense (1) 1 } Move appropriations from Pavement Rehab Grid 52 to VoH
East Lincon Loop
Decrease revenues and appropriations to match grant
amounts
C/O Reyes Grant funding and move appropriations to project for thermoplastic artwork
Defund Pavement Rehab - RMRA and move to FY25/26
Pavement Rehab (RMRA) project
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 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 2025/2026
301 Grants - continued
30200024-301-A DS Slovene Apts Project 5328 CDBG Grant Reimbursement 1,090,000 1,090,000 } 30200024-301-A DS Slovene Apts Project 8119 Construction-Non-Capital 1,090,000 (1,090,000) } 30200024-301-A DS Slovene Apts Project 8119 Construction-Non-Capital (600,000) 600,000 } 37603333-301-A PW&E Foothill: Hemlock-Almeria Arterial 8329 Other Construction 600,000 (600,000) } 30200026-301-A DS Older Adults Home Mod Program 8130 Other Professional Svcs (18,034) 18,034 } 30200026-301-A DS Older Adults Home Mod Program 8790 Operating Transfer Out 18,034 (18,034) } 30200028-301-A DS Housing & Homeless Incentive Prog 5328 CDBG Grant Reimbursement 851,245 851,245 } 30200028-301-A DS Housing & Homeless Incentive Prog 8130 Other Professional Svcs 851,245 (851,245) } 30200028-301-B DS Housing & Homeless Incentive Prog 5328 CDBG Grant Reimbursement 848,755 848,755 } 30200028-301-B DS Housing & Homeless Incentive Prog 8310 Land 848,755 (848,755) } 37600009-301-A PW&E 9/11 Monument 5367 State Grant (600,000) (600,000) } 37600009-301-A PW&E 9/11 Monument 8330 Construction Contracts (600,000) 600,000 } 37600074-301-A PW&E Honor Roll Monument 5367 State Grant 600,000 600,000 } 37600074-301-A PW&E Honor Roll Monument 8329 Other Construction 600,000 (600,000) } 37600022-301-A PW&E Lewis Library Renovation 5367 State Grant 600,000 600,000 } 37600022-301-A PW&E Lewis Library Renovation 8329 Other Construction 600,000 (600,000) } 37600074-301-D PW&E Honor Roll Monument 5367 State Grant (600,000) (600,000) } 37600074-301-D PW&E Honor Roll Monument 8330 Construction Contracts (600,000) 600,000 } 37600073-301-A PW&E Downtown Renderings 5367 State Grant (5,000) (5,000) } 37600073-301-A PW&E Downtown Renderings 8113 Design/Architect Service (5,000) 5,000 } 37600079-301-A PW&E Plaza Improvements Project 5367 State Grant 5,000 5,000 } 37600079-301-A PW&E Plaza Improvements Project 8329 Other Construction 5,000 (5,000) } 40100004-301-A PD ABC Grant - 2025 5325 Police OTS Reimb (905) (905) } 40100004-301-A PD ABC Grant - 2025 Various Operating Accounts (572) 572 } 40100005-301-A PD ABC Grant 25/26-APP14 5325 Police OTS Reimb 27,080 27,080 } 40100005-301-A PD ABC Grant 25/26-APP14 Various Operating Accounts 27,080 (27,080) } 40200009-301-A PD STEP GRANT 2026-PT26030 5325 Police OTS Reimb 335,000 335,000 } 40200009-301-A PD STEP GRANT 2026-PT26030 Various Operating Accounts 335,000 (335,000) } 40300012-301-A PD 2024 HSGP Grant 5349 Homeland Security Grant 57,927 57,927 } 40300012-301-A PD 2024 HSGP Grant Various Operating Accounts 57,927 (57,927) } 30126210 IT Downtown Sec Improv 8130 Other Professional Svcs 24,037 (24,037) Carryover purchase orders form FY24/25 302 ARPA - City 3,638 11,558,408 - - 11,554,770 302###99 Var Various 5311 Federal Grant Funds 11,558,408 11,558,408 Increase revenue budget to match earned revenue posted by Accounting
30237000 PW&E Storm Drain Admin-Eng 8130 Other Professional Svcs 3,638 (3,638) Carryover purchase orders form FY24/25 322 State COPS AB 3229 146,611 - - - (146,611) 32240233 PD Air Support 8130 Other Professional Svcs 50,000 (50,000) Increase appropriations for FY25/26 Helisafe Contract 32240233 PD Air Support 8130 Other Professional Svcs 96,611 (96,611) Carryover purchase orders form FY24/25 Increase revenues and appropriations for ProHousing Grant Budget File #21-2970, CC Approved 2/13/24
Move project appropriations from Honor Roll to Library
Renovation projects
Move project appropriations to Plaza Improvements project for thermoplastic artwork
Project complete, return remaining funds to FB
Increase revenues and appropriations for 2026 ABC Grant File #25-0465, CC Approved 9/9/25
Defund Slovene Aprts project and move appropriations to reverse FY24/25 transaction
Move project appropriations from 9/11 Monument to Honor Roll projects
Increase cost allocation to GF #101 from OAHMP grant
Increase revenues and appropriations for HHIP Grant Budget File #25-0348, CC Approved 7/22/25
Increase revenues and appropriations for HHIP Grant Budget File #25-0348, CC Approved 7/22/25
Increase revenues and appropriations for 2026 OTS Grant File #25-0506, CC Approved 10/14/25
Increase revenues and appropriations for 2024 HSGP grant File #25-0531, CC Approved 10/14/25
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 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 2025/2026
362 CDBG 68,999 63,419 - - (5,580) 04032033-362-A PD Bike Patrol-CDBG Public Safety 5328 CDBG Grant Reimbursement 1,440 1,440 } 04032033-362-A PD Bike Patrol-CDBG Public Safety 7113 Overtime 7,020 (7,020) } 30200002-362-G DS CDBG Acq/Rehab/Rental 5328 CDBG Grant Reimbursement 27,906 27,906 } 30200002-362-G DS CDBG Acq/Rehab/Rental 8310 Land 27,906 (27,906) } 30200003-362-A DS CDBG Project TBD 5328 CDBG Grant Reimbursement 18,720 18,720 } 30200003-362-A DS CDBG Project TBD 8329 Other Construction 18,720 (18,720) } 30200011-362-A DS CDBG Housing Admin 5328 CDBG Grant Reimbursement 8,587 8,587 } 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs 8,587 (8,587) } 30200012-362-A DS Emergency Solutions Grant 5328 CDBG Grant Reimbursement 2,779 2,779 } 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs 2,779 (2,779) } 30200016-362-A DS CDBG CSD Program 5328 CDBG Grant Reimbursement 3,987 3,987 } 30200016-362-A DS CDBG CSD Program 8028 City Programs 3,987 (3,987) } 363 HOME (11,984) (11,984) - - - 30200006-363-A DS Home Project TBD 5328 CDBG Grant Reimbursement (10,786) (10,786) } 30200006-363-A DS Home Project TBD 8130 Other Professional Svcs (10,786) 10,786 } 30200017-363-A DS Home Program 5328 CDBG Grant Reimbursement (1,198) (1,198) } 30200017-363-A DS Home Program 8130 Other Professional Svcs (1,198) 1,198 } 395 LMD #1 City Wide 45 - - - (45) 39537250 PW&E LMD #1 8012 Uniform Expense 45 (45) Carryover purchase orders form FY24/25 396 LMD #2 Vlg of Heritage 405,942 18 - - (405,924) 39637209 PW&E Landscape Maintenance 6210 Assessment/Special Tax 18 18 Increase revenues to match DTA's reports to County Various PW&E Various Various Operating Accounts 405,942 (405,942) Carryover purchase orders form FY24/25 398 LMD #3 Hunter's Ridge 49,254 - - - (49,254) Various PW&E Various Various Operating Accounts 49,254 (49,254) Carryover purchase orders form FY24/25 399 LLMD #3 Hunter's Ridge - (720) - - (720) 39937208 PW&E Street Lights 6210 Assessment/Special Tax (720) (720) Decrease revenues to match DTA's reports to County 401 CFD #1 Southridge Village 262,762 (63,765) - - (326,527) 40137209 PW&E Landscape Maintenance 6210 Assessment/Special Tax (63,765) (63,765) Decrease revenues to match DTA's reports to County Various PW&E Various Various Operating Accounts 262,762 (262,762) Carryover purchase orders form FY24/25 406 CFD #6 The Landings 1,980 - - - (1,980) 40637202 PW&E Parks 8010 Departmental Expense 1,980 (1,980) Carryover purchase orders form FY24/25 408 CFD #8 Presley 1,980 98 - - (1,882) 40837209 PW&E Landscape Maintenance 6210 Assessment/Special Tax 98 98 Increase revenues to match DTA's reports to County 40837202 PW&E Parks 8010 Departmental Expense 1,980 (1,980) Carryover purchase orders form FY24/25 412 CFD #12 Sierra Lakes 19,350 - - - (19,350) Various PW&E Various Various Operating Accounts 19,350 (19,350) Carryover purchase orders form FY24/25 435 CFD #35M 142,807 - - - (142,807) Various PW&E Various Various Operating Accounts 142,807 (142,807) Carryover purchase orders form FY24/25 469 CFD #69M 77,076 - - - (77,076) 46937202 PW&E Parks 8130 Other Professional Svcs 77,076 (77,076) Carryover purchase orders form FY24/25 Adjust Home Project TBD budget to match FY24/25 HUD
allocation
Adjust Home Program budget to match FY24/25 HUD
allocation
Adjust Bike Patrol-CDBG Public Safety budget to match
FY24/25 HUD allocation
Adjust CDBG Acq/Rehab/Rental budget to match FY24/25
HUD allocation
Increase revenues and appropriations for CDBG Project TBD budget based on program income spent
Adjust CDBG Housing Admin budget to match FY24/25 HUD
allocation
Adjust Emergency Solutions Grant budget to match FY24/25 HUD allocation
Adjust CDBG CSD Program budget to match FY24/25 HUD
allocation
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 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 2025/2026
513 CFD #113 - (160,080) - - (160,080) 51337209 PW&E CFD #512 The Gardens 6210 Assessment/Special Tax (160,080) (160,080) Decrease revenues to match DTA's reports to County 580 General Debt Service 24,969,880 24,969,880 - - - 58028200 FN General Debt Service 6810 Bond Proceeds 24,969,880 24,969,880 } 58028200 FN General Debt Service 8410 Principal 24,969,880 (24,969,880) } 601 Capital Reinvestment 146,773,380 120,000,000 18,700,000 - (8,073,380) 37000001-601-A PW&E Lease Revenue Bond Series 2025A 6810 Bond Proceeds 22,150,000 22,150,000 } 37000001-601-A PW&E Lease Revenue Bond Series 2025A 8130 Other Professional Svcs 22,150,000 (22,150,000) } 37200011-601-A PW&E Seville Park Bicycle Pump Track 6810 Bond Proceeds 850,000 850,000 } 37200011-601-A PW&E Seville Park Bicycle Pump Track 8130 Other Professional Svcs 850,000 (850,000) } 37600012-601-A PW&E City Hall Renovation Phase 2 6810 Bond Proceeds 70,000,000 70,000,000 } 37600012-601-A PW&E City Hall Renovation Phase 2 8329 Other Construction 70,000,000 (70,000,000) } 37600067-601-A PW&E Downtown West Parking Structure 6810 Bond Proceeds 27,000,000 27,000,000 } 37600067-601-A PW&E Downtown West Parking Structure Various Operating Accounts 16,000,000 (16,000,000) } 37600067-601-A PW&E Downtown West Parking Structure Various Personnel Accounts 41,208 (41,208) } 37600067-601-A PW&E Downtown West Parking Structure Various Operating Accounts 10,958,792 (10,958,792) } 60130000 DS Special Projects 6900 Operating Transfers In 5,700,000 5,700,000 Xfer from Fund #115 for various downtown projects 60130000 DS Special Projects 6900 Operating Transfers In 13,000,000 13,000,000 Xfer from Fund #603 for various projects 60110500 CA Econ Development Project 8130 Other Professional Svcs (30,045) 30,045 } 60130106 DS Economic Development 8130 Other Professional Svcs 61,980 (61,980) } 60130106 DS Economic Development 8130 Other Professional Svcs 9,000 (9,000) Increase appropriations for Art In The Park paint projects 37600067-601-A PW&E Downtown West Parking Structure Various Operating Accounts (15,500,000) 15,500,000 } 30200023-601-A DS Aldea Legacy Apts 8310 Land 15,500,000 (15,500,000) } 37600035-601-A PW&E Downtown Parking Structure 8329 Other Construction (100,000) 100,000 } 37300002-601-A PW&E Center Stage Theater Renovation 8329 Other Construction 100,000 (100,000) } 37600061-601-A PW&E Southridge Pavement Rehab (Grid 53) Various Operating Accounts (123,395) 123,395 Project complete, return remaining funds to FB 37600063-601-A PW&E Courtplace 8329 Other Construction 2,800,000 (2,800,000) Increase appropriations for Courtplace construction 37600080-601-A PW&E 8572 Sierra - Warm Shell Impr. 8329 Other Construction 1,200,000 (1,200,000) Increase appropriations for 8572 Sierra restaurant warm shell File #25-0538, CC approved 9/23/25
37600081-601-A PW&E 8470 Nuevo - Warm Shell Impr. 8329 Other Construction 500,000 (500,000) Increase appropriations for 8470 Nuevo restaurant warm shell
37600084-601-A PW&E Regional Navigation Center 8329 Other Construction 7,525,500 (7,525,500) Increase appropriations for Navigation Center construction and design
37600085-601-A PW&E Metrolink Renovation 8113 Design/Architect Service 400,000 (400,000) Increase appropriations for Metrolink PD substation design 30000001-601-A DS Transitional Housing Purchase/Renov Various Operating Accounts 11,400,000 (11,400,000) Increase appropriations for Transitional Housing purchase, escrow, and renovation 16390 Foothill
37300012-601-A PW&E Public Works Storage - Building 2 8130 Other Professional Svcs 3,000,000 (3,000,000) Increase appropriations for Public Works Storage Purchase 16565 Orange Way
60110500 CA Econ Development Project Various Operating Accounts 30,332 (30,332) Carryover purchase orders form FY24/25 60137212 PW&E Parks & Landscape Special Proj 8119 Construction-Non-Capital 8 (8) Carryover purchase orders form FY24/25 Increase appropriations for Aldea Apartments purchase by defunding Parking Structure West, to be funded by bond sale File #25-0503, CC Approved 9/9/25
Increase appropriations for Downtown West Parking
Structure in Fund #601 to be funded by bond proceeds, and appropriate Fund #632 amount to be funded by bond
proceeds
Record bond refunding for 2014 LRB with 2025 LRB
proceeds
Increase revenues and appropriations for bond proceeds
Increase revenues and appropriations for City Hall
Renovation Phase II bond proceeds and construction
Increase appropriations for bicycle pump track at Seville Park using bond proceeds
Defund Downtown East Parking Structure and move
appropriations for Stage Red equipment/improvements
C/O unused FY24/25 org funding to be spent in FY25/26
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 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 2025/2026
602 Capital Improvement 6,442,989 63,332 - - (6,379,657) 60230000 DS Special Projects Various Operating Accounts 1,319,705 (1,319,705) C/O unused FY24/25 org funding to be spent in FY25/26 60230000 DS Special Projects 8310 Land 4,949,455 (4,949,455) C/O Land purchase and demo appropriations (FY24/25 Q2) File #21-3126/27, 21-3509, CC approved 7/9/24, 2/25/25
37604130-602-F PW&E Pavement Rehabilitation - RMRA 5317 County - Special Proj 63,332 63,332 Increase revenues for SB County contribution received 60230000 DS Special Projects 8130 Other Professional Svcs 173,829 (173,829) Carryover purchase orders form FY24/25 603 Future Capital Projects - - - 13,000,000 (13,000,000) 60328100 FN Project Advances Admin 8790 Operating Transfer Out 13,000,000 (13,000,000) Xfer to Fund #601 for various projects 604 Capital Project -TUT 271,045 - - - (271,045) 60437000 PW&E PW Admin - TUT 8130 Other Professional Svcs (200,000) 200,000 } 30200023-604-A DS Aldea Legacy Apts 8130 Other Professional Svcs 200,000 (200,000) } 30200023-604-A DS Aldea Legacy Apts 8310 Land 7,700,000 (7,700,000) } 37600090-604-# PW&E FY 25/26 Pavement Rehabilitation Pr Various Personnel Accounts (7,700,000) 7,700,000 } 60437200 PW&E Parks & Landscape - TUT 8130 Other Professional Svcs 143,000 (143,000) Increase appropriations for replastering VoH pools 60437200 PW&E Parks & Landscape - TUT 8130 Other Professional Svcs 22,250 (22,250) Increase appropriations for Jesse Turner fountain repair 60437000 PW&E PW Admin - TUT 8130 Other Professional Svcs (383,000) 383,000 } 37300007-604-A PW&E Public Works HVAC Replacement 8130 Other Professional Svcs 150,000 (150,000) } 37300008-604-A PW&E Heritage Center Flooring Replacemen 8130 Other Professional Svcs 133,000 (133,000) } 37300009-604-A PW&E FP Aquatic Ctr HVAC Replacement 8130 Other Professional Svcs 100,000 (100,000) } 60437000 PW&E PW Admin - TUT 8130 Other Professional Svcs (500,000) 500,000 } 37600087-604-A PW&E ADA Ramps Reconstruction Various Operating Accounts 500,000 (500,000) } 60440492 PD PD Dispatch - TUT 8317 Maintenance Equipment 105,795 (105,795) Increase appropriations for Motorola 800mhz Dispatch radios File #25-0610, CC Approved 10/28/25
622 Storm Drain 2,980 - - - (2,980) 62237000 PW&E Storm Drain Admin-Eng 8130 Other Professional Svcs 2,980 (2,980) Carryover purchase orders form FY24/25 632 General Government 500,000 - - - (500,000) 37300012-632-A PW&E Public Works Storage - Building 2 8329 Other Construction 500,000 (500,000) Increase appropriations for Public Works Storage Purchase 16565 Orange Way
37600067-632-A PW&E Downtown West Parking Structure Various Personnel Accounts (41,208) 41,208 } 37600067-632-A PW&E Downtown West Parking Structure Various Operating Accounts (10,958,792) 10,958,792 } 37300011-632-A PW&E Public Works Storage - Building 1 8310 Land 11,000,000 (11,000,000) } 635 Parks Development 11,639 - - - (11,639) 63537211 PW&E Parks Development 8130 Other Professional Svcs 11,639 (11,639) Carryover purchase orders form FY24/25 667 CFD #89 (Belrose) - - 74 - 74 66737000 PW&E CFD #89 (Belrose) 6900 Operating Transfers In 74 74 Xfer from GF #101 to correct FB overage 673 CFD #100 Victoria 1,508,654 - - - (1,508,654) 67337000 PW&E CFD #100 Victoria 8330 Construction Contracts 1,508,654 (1,508,654) Increase appropriations for developer reimbursement 677 CFD #112 The Gardens Phase One 13,684,780 - - - (13,684,780) 67737000 PW&E CFD #112 The Gardens Phase I Various Operating Accounts 13,684,780 (13,684,780) Increase appropriations for developer reimbursement Defund Downtown West Parking structure Fund #632 portion for Public Works Storage Purchase 16641 & 16643 Orange
Way
Move appropriations for Aldea gap funding
Defund Pavement Rehab and increase appropriations for
Aldea Apartments File #25-0503, CC Approved 9/9/25
Move appropriations for various replacements: PW HVAC,
Heritage CC flooring, Fontana Aquatic Center HVAC
Move appropriations for ADA ramps reconstruction
First Quarter Budget Status Report - 2025/2026 City of Fontana October 28, 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 2025/2026
701 Sewer Maint & Operations 1,155,791 - - - (1,155,791) 70130101 DS DS Adm-Technology 8316 Computer Software >$5000 16,000 (16,000) Increase appropriations for AquaTwin software 70130112 DS DS Adm-PT & Sewer Program 8115 Consultant Services 500,000 (500,000) Increase appropriations for sewer rate study 70137114 PW&E Sewer Maintenance 8112 Engineering Services 30,000 (30,000) Increase appropriations for Alder Ave sewer feasibility study 70130112 DS DS Adm-PT & Sewer Program 8130 Other Professional Svcs 518,753 (518,753) Carryover purchase orders form FY24/25 Various PW&E Various 8130 Other Professional Svcs 91,038 (91,038) Carryover purchase orders form FY24/25 702 Sewer Capital Projects 1,032,926 - - - (1,032,926) 37600043-702-A PW&E Alder Ave Sewer Main Various Operating Accounts 1,000,000 (1,000,000) Increase appropriations for Alder Ave Sewer Main Project 70237000 PW&E Eng Sewer Improvement Ad 8130 Other Professional Svcs 32,926 (32,926) Carryover purchase orders form FY24/25 703 Sewer Replacement 80,070 - - - (80,070) 70330112 DS DS Adm-Flow Monitoring 8130 Other Professional Svcs 69,045 (69,045) Carryover purchase orders form FY24/25 70337117 PW&E Sewer Line Replacement Various Operating Accounts 11,025 (11,025) Carryover purchase orders form FY24/25 720 Stage Red 651,874 - - - (651,874) 72030100 DS Stage Red Admin 8130 Other Professional Svcs 88,000 (88,000) C/O SB County Stage Red Local Arts Events Contribution File #25-0126, CC approved 3/25/25
72030104 DS Stage Red 8130 Other Professional Svcs 563,874 (563,874) C/O Stage Red operations (FY24/25) 751 Fleet Operations 3,741,381 - - - (3,741,381) Various PW&E Fleet Maintenance Various Operating Accounts 3,741,381 (3,741,381) Carryover purchase orders form FY24/25