Third Quarter Budget Status Report
Fiscal Year 2025/2026
*C
ompared to same period prior fiscal year
Quick Look Indicators Third Quarter* See Page
Revenues 7
Expenditures 8
Fund Balance 9
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
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 Write off of Doubtful Accounts ........................................................................................................................................................................ 11 Liability Claims ...................................................................................................................................................................................................... 12 American Rescue Plan Act (ARPA) Expenditure Plan ................................................................................................................................ 13 Grants Submitted & Awarded .......................................................................................................................................................................... 14 Transaction Use Tax (TUT) Expenditure Plan .............................................................................................................................................. 16 Treasury Report ................................................................................................................................................................................................... 18 Conclusion .............................................................................................................................................................................................................. 27
Schedules:
General Fund – Fund Balance Reconciliation ..................................................................................................................................28 Fund Balance – Other Funds ................................................................................................................................................................29 Recommended Adjustments – General Fund .................................................................................................................................36 Recommended Adjustments – Other Funds ..................................................................................................................................37
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Report Objectives
The purpose of the Third Quarter Budget Status Report is to:
• Provide the City Council with an overview of all funds; • Comment on significant economic trends;
• Recommend write off of doubtful accounts; and
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance;
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Summary of Key Points
General Fund:
• Net increase in General Fund inflows of $150,000:
o Increase to Interest and Rentals of $150,000
• Net increase in General Fund outflows of $150,000:
o Offsetting adjustments of $1,065,000 (transfers out offset by decreased appropriations) o Increase to new one-time requests of $150,000
Other Funds:
• Additional funding for the following projects:
o $9,000,000 Westgate Cherry Victoria (RAISE) (Measure I 2010-2040 Reimb Fund #245, Circulation Mitigation Fund #630) o $9,000,000 Etiwanda/Slover construction (Measure I 2010-2040 Reimb Fund #245, Circulation Mitigation Fund #630) o $3,000,000 Travis Barker Skate Park (Capital Reinvestment Fund #601) o $2,904,586 Cypress Storm Drain design and construction (Measure I 2010-2040 Reimb Fund #245, Storm Drain Fund #622) o $1,000,000 The Path & Navigation Ctr improvements (Capital Reinvestment Fund #601) o $800,000 8 491 Sierra Ave shops (Capital Reinvestment Fund #601) o $700,000 Courtplace Gap Funding (Capital Reinvestment Fund #601) o $500,000 Lewis Library STEAM (Capital Reinvestment Fund #601) o $500,000 Fernandez Park fiber optic connection (Capital Project -TUT Fund #604) o $400,000 8740 Nuevo Ave bakery (Capital Reinvestment Fund #601) o $300,000 Marygold paving project (Capital Project -TUT Fund #604) o $240,000 Catawba Ave SRTS TDA 2023 (Measure I 2010-2040 Local Fund #246)
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Significant Economic Trends
Nationally:
• The Federal Reserve Bank of Atlanta has projected continued economic growth heading into early 2026, though at a moderate pace compared to earlier estimates. Recent GDP tracking suggests growth in the range of approximately 2.0% to 3.0% for late 2025 into early 2026. Inflation appears to be stabilizing, as data from the Bureau of Labor Statistics indicates the Consumer Price Index (CPI) is increasing at roughly 2.5% to 3.0% year over year. This moderation is largely driven by easing goods prices and more stable supply chains, though services inflation remains somewhat persistent. Economic activity continues to be supported by consumer spending and government expenditures, while higher interest rates have continued to constrain business investment and certain sectors of the housing market.
• The labor market showed signs of slowing during the third quarter of FY 2025–26, with the unemployment rate remaining relatively stable at approximately 4.0% to 4.2% in early 2026. The pace of job creation has moderated compared to prior years, with monthly gains averaging roughly 125,000 to 175,000 jobs, reflecting more cautious hiring by employers amid higher borrowing costs and economic uncertainty. While job growth continues, the slower pace indicates a cooling labor market compared to the stronger expansion seen in 2024. The Federal Reserve maintains its dual mandate of promoting maximum employment and price stability, and in recent meetings has shifted toward a more accommodative stance by reducing the federal funds target range to approximately 3.50% to 3.75%. This marks multiple rate cuts beginning in late 2025, as policymakers place greater emphasis on supporting employment while inflation continues to trend closer to the Federal Reserve’s long-term target.
The State of California:
• California’s labor market showed modest signs of stabilization during the third quarter of FY 2025–26, with the unemployment rate holding relatively steady at approximately 5.4% to 5.6% in early 2026. Recent data from the California Employment Development Department indicates that while job growth has slowed compared to prior years, employment levels have remained stable overall. Government employment continued to see incremental gains, particularly at the local level, reflecting ongoing hiring in public services and education. Although broader hiring activity has moderated, the slower pace of job losses and steady public sector growth suggest a more stable labor market compared to the declines observed earlier in the year.
City of Fontana
• Fiscal Year 2024/25 ended with 583 single family dwelling permits being issued. At the end of March 2026, 329 single family dwelling permits have been issued compared to 469 permits for the prior fiscal year. • Third Quarter 2025/26 sales were 0.3% 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 3.82% (daily rate) on City investments as of March 31, 2026, down from 4.30% for the same time last year. The 2-year treasury benchmark rate as of March 31, 2026, is 3.79% down from 3.89% last year.
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Summary of Proposed General Fund Adjustments
The Third Quarter Budget Report recommends the following General Fund budget adjustments:
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $150,000 as part of the Third Quarter Budget Status Report. See page 36 for details of the revenue adjustments.
NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April. When adjusted for these anomalies, the percent of recommended budget received is 67.37%.
Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
03/31/2026
Percent of Current
Budget Received
Recommended
Third Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax 54,914,670$ 54,914, 670$ 31,453,714$ 57.28% -$ 54,914,670$ 57.28% Transactional Use Tax 42,740,750 43,603,350 28,492,736 65.35% - 43,603,350 65.35% Property Tax 46,948,270 48,690,790 25,320,292 52.00% - 48,690,790 52.00% Interest and Rentals 4,013,580 5,248,975 501,973 9.56% 150,000 5,398,975 9.30% Franchises 10,828,300 10,828,300 4,099,923 37.86% - 10,828,300 37.86% Business Related 11,260,870 11,260,870 8,785,775 78.02% - 11,260,870 78.02% Development Related 9,599,490 9,599,490 7,028,395 73.22% - 9,599,490 73.22% Recreation 4,220,670 4,220,670 3,114,807 73.80% - 4,220,670 73.80% Motor Vehicle in-Lieu 250,000 250,000 327,519 131.01% - 250,000 131.01% Miscellaneous Revenues 2,034,740 2,104,740 1,209,624 57.47% - 2,104,740 57.47% Reimbursables 1,794,870 1,807,086 1,858,730 102.86% - 1,807,086 102.86% From Other Agencies 9,390,310 9,390,310 6,855,233 73.00% - 9,390,310 73.00% Total General Fund 197,996,520$ 201,919,251$ 119,048,719$ 58.96% 150,000$ 202,069,251$ 58.91%
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
General Fund Expenditures
General Fund expenditures for Third Quarter are on track and within budget. Staff recommends a net decrease in appropriations of $915,000. See page 36 for details of the expenditure adjustments.
NOTE: The above amounts do not include projects.
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 25% of adopted recurring annual appropriations. The Third 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.
There are no Fund Balance Reserves adjustments included in the Third Quarter Budget Report.
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 $62,226,619
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Organizational Changes
Quarterly Budget Reports are routinely used to recommend organizational and/or personnel changes within a fiscal year. Upon approval, the total recurring costs for these organizational changes will be added to the department’s target numbers. The changes have been reviewed by Human Resources and comply with City personnel rules.
There are no organizational changes recommended as part of the Third Quarter Budget Status Report.
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Write off of Doubtful Accounts
A review of the City’s Doubtful Accounts (bad debts) is routinely a part of the City’s Third Quarter Budget Review. The review and subsequent write off is necessary to accurately reflect the true value of City assets. The budget is not impacted by the reduction as budget revenue estimates are based on receipts rather than billings.
The following write offs consist of items that are: (1) too small to collect, and therefore not cost effective or (2) unable to locate. In many cases, these items will be referred to a collection agency for further action.
These items represent an information item for the City Council. Specific City Council action related to the write offs is not required.
The write offs are categorized by fund number, account, and dollar amount.
Account Title Account # Amount
Prohibited Call Fines 101-1305 29,700$
Returned Checks 101-1307 461
Illegal Fireworks 101-1306 24,450
Miscellaneous 101-1306 69,521
Total Write Offs 124,132$
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
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 Third Quarter of Fiscal Year 2025/2026.
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
American Rescue Plan Act (ARPA) Expenditure Plan
Approved Projects by Federal Use Category Amount Expended Available Public Health & Economic Response 22,633,152 22,430,513 202,639 Fontana Forward Grant Program 190,786 190,786 - Homelessness Prevention Resources and Care Center 6,442,229 6,408,682 33,547 Leveraged Project: Support Government Employment 9,842,763 9,842,763 - Metrolink Station Security Cameras 66,411 66,411 - Park Improvements 3,241,828 3,072,736 169,092 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 14,862,417 1,669,275 Cypress Storm Drain Project 7,340,000 6,071,366 1,268,634 Data Security & Threat Detection 157,927 157,927 - Endpoint Detection & Response Solution 154,806 154,806 - Fiber to City facilities 1,773,968 1,660,210 113,758 Leveraged Project: Accela 3,406,636 3,406,636 - Leveraged Project: Fontana 311 2,398,355 2,139,790 258,565 Septic to Sewer 500,000 471,770 28,230 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 48,384,804 1,872,309
CITY OF FONTANA
AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
ESTIMATED AS OF March 31, 2026
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Grants Submitted & Awarded
Department > Grant Name Funding Source Fund # Date Awarded Expended Remaining Community Services 57,864,798 18,698,917 39,165,881 After School Education and Safety - ASES (2025-2027) State 385 Jul-24 13,222,206 7,930,676 5,291,530 Extended Learning Program - ELO-P (2025-2027) State 386 Jul-24 44,642,592 10,768,241 33,874,351 Development Services Admin 8,354,206 3,725,501 4,628,705 Beverage Recycling Grant (2024-2025) State 301 107,324 53,395 53,929 Catawba SRTS Sidewalk State 303 Dec-23 396,348 28,341 368,007 TDA Article 3 2025 State 303 Nov-25 1,124,400 - 1,124,400 City of Fontana Support Local Arts Events (2025-2026) County 720 250,000 73,039 176,961 Emergency Management Performance Grant (2022& 2024) Federal 301 63,050 47,258 15,793 Emergency Rental Assistance Federal 104 Mar-22 151,415 151,415 - Oil Payment Program OPP15 2025 State 301 May-25 29,819 - 29,819 Organic Waste SB1383 State 301 May-24 561,790 255,651 306,139 Permanent Local Housing Allocation State 295 Aug-21 5,670,060 3,116,403 2,553,657 Housing 35,912,419 18,414,952 17,497,467
Calhome Program Grant State 301 Apr-22 500,000 309,933 190,067 CDBG (2020-2025) Federal 362 14,580,448 11,856,534 2,723,914 Family Homelessness Challenge - Tamarind State 301 Jul-22 2,726,608 2,511,712 214,896 Healthy Homes Grant (HHPP) Federal 301 May-25 1,500,000 84,285 1,415,715 HESG (2024-2025) Federal 362 346,709 168,665 178,044 HOME (2018-2025) Federal 363 8,150,454 1,187,519 6,962,935 HomeKey B State 301 Jun-22 618,200 618,200 - LBP Healthy Home Grant Federal 301 Dec-23 4,400,000 484,006 3,915,994 Older Adults Grant (OAHMP) Federal 301 Jan-25 2,000,000 104,098 1,895,902 Prohousing Incentive Program (PIP) State 301 Jun-24 1,090,000 1,090,000 -
CITY OF FONTANA
GRANTS SUBMITTED & AWARDED
ESTIMATED AS OF March 31, 2026
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Grants Submitted & Awarded – continued
Department > Grant Name Funding Source Fund # Date Awarded Expended Remaining Public Works & Engineering 81,840,624 72,615,469 9,225,155 Alder-Locust-Ramona SRTS State 301 Jun-23 167,000 154,826 12,174 Alder-Locust-Ramona SRTS Federal 301 Jun-23 1,746,000 1,632,994 113,006 ARPA - Citty Federal 302 Jun-22 50,257,113 48,276,769 1,980,344 ARPA - County Federal 304 Jun-22 3,125,000 2,927,120 197,880 Courtplace Housing Development Federal 301 Mar-23 4,000,000 3,977,401 22,599 Date Elementary SRTS State 301 Jul-21 1,790,000 201,164 1,588,836 Downtown - Norma Torres Federal 301 Mar-24 850,000 180,706 669,294 Downtown Revital - Reyes State 301 Sep-23 3,000,000 1,519,789 1,480,211 EECBG - Energy Efficiency & Conservation Federal 301 Sep-24 230,640 229,523 1,117 Fontana SRTS State 301 Mar-23 1,477,000 1,432,364 44,636 Homelessness Prevention County 301 Apr-25 500,000 411,751 88,249 Pacific Electric Trail Improvement Project Federal 301 Mar-23 750,000 741,035 8,965 San Sevaine - CRP Federal 301 Aug-23 4,221,400 3,936,660 284,740 San Sevaine - MSRC State 301 Nov-15 500,000 500,000 - San Sevaine - RTP Federal 301 May-16 6,560,571 6,460,416 100,155 SMART Grant Federal 301 Jun-24 2,000,000 2,683 1,997,317 TMS Signal Updates State 301 Sep-23 665,900 30,269 635,631 Police Department 3,967,391 1,785,459 2,181,932 Alcoholic Beverage Control (2024-2026) State 301 72,205 58,123 14,082 Edward Byrne Memorial JAG (2022-2024) Federal 301 151,942 144,934 7,008 Homeland Security Grant (2022-2024) Federal 301 98,670 91,170 7,500 Officer Wellness and Mental Health Grant Award State 301 Feb-23 136,204 136,204 - Selective Traffic Enforcement Program (STEP) (2024 - 2026) Federal 301 1,000,874 780,428 220,446 State COPS AB3229 2023-2026 (other funding source) State 322 2,507,496 574,600 1,932,896 Total 187,939,437 115,240,297 72,699,140
CITY OF FONTANA
GRANTS SUBMITTED & AWARDED
ESTIMATED AS OF March 31, 2026
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Transaction Use Tax (TUT) Expenditure Plan
Fund Distribution By Category Amount Obligated Actuals Available Facilities 7,027,850 1,098,571 2,076,532 3,852,746 Art Depot Flooring 20,000 - 17,846 2,154 Art Depot HVAC Replacement 49,000 - 48,087 913 Backflow Device Replacements 150,000 100,550 - 49,450 Baseball Field Laser Grading - Bill Martin 85,000 55,138 - 29,863 DSO Water Heater Replacement 13,000 - 12,860 140 Facility Improvements - Paint 150,000 - 100,500 49,500 Facility Improvements 25/26 Total $1.5M 566,000 - 566,000 Facility Improvements ORG 60437300 19,720 - 19,720 Fence & Handrail Painting 75,000 - 131,661 (56,661) Heritage Center Flooring Replacement 133,000 - 73,271 59,729 Heritage Center Water Heater Rplcmt 27,000 - 26,780 220 Historical Society Re-roof 4,700 - 9,500 (4,800) HUD Grant - PE Trail 80,850 - 80,850 - Jesse Turner Fountain New Q1 22,250 - 22,250 Jessie Turner Center HVAC Replacement 100,000 85,284 14,716 Library HVAC Replacement 30,080 11,886 30,079 (11,885) Library Water Heater Replacement 12,000 - 12,000 Park Light Pole Painting - Fontana 60,000 - 60,000 Park Restroom Renovation - Fontana 30,000 - 25,090 4,910 Public Works HVAC Replacement 291,000 290,554 446 Ralph Lewis Park Field Replacement 1,980,150 53,479 1,242,651 684,020 Seville Park Pickle Ball Court 2,000,000 324,137 88,638 1,587,225 Stage Red HVAC and Water Heater Rplcmt 56,500 107,221 (50,721) Village of Heritage Pools New Q1 210,000 - 188,720 21,281 East Courtyard Fountain Repair 108,800 - 108,800 Southridge Ballfield Shade Structures 700,000 - 700,000 Sycamore Hills Rubber Playground Surfacing Replacement 53,800 70,323 (16,523)
CITY OF FONTANA
TRANSACTION USE TAX (TUT) EXPENDITURE PLAN
ESTIMATED AS OF March 31, 2026
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Transaction Use Tax (TUT) Expenditure Plan - continued
Fund Distribution By Category Amount Obligated Actuals Available Transportation 6,631,330 226,033 2,435, 874 3,969,424 2025-26 Pavement Rehabilitation ($7.9M BOND 601) 2,100,000 108,942 1,400,290 590,768 2026-27 Pavement Rehabilitation - - - ADA Ramps Upgrade 500,000 15,326 34,634 450,040 Development Reimbursement 3,631,330 - 993,005 2,638,325 Pavement Software Program 150,000 99,710 50,290 RAISE Gap Funding - - - Specialty Sign Requests 100,000 - 100,000 Street Maintenance 150,000 2,055 7,945 140,000 Utilities 339,050 258,472 - 80,578 Storm Drain Maintenance 339,050 258,472 80,578 Housing / Community Development 7,900,000 - 7,700,000 200,000 Aldea Apartments Gap Funding Q1 200,000 - - 200,000 Aldea Apartments Purchase Q1 7,700,000 - 7,700,000 - Communications 105,795 - 105,758 37 Police Dept Dispatch Radios New Q1 105,795 - 105,758 37 Technology 500,000 - - 500,000 Park Security Camera with Fiber 500,000 - 500,000 Total 22,504,025 1,583,076 12,318,164 8,602,785
CITY OF FONTANA
TRANSACTION USE TAX (TUT) EXPENDITURE PLAN
ESTIMATED AS OF March 31, 2026
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report – continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report – continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report – continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report - continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report - continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report - continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report - continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
Treasury Report - continued
Third Quarter Budget Status Report – 2025/2026 City of Fontana May 26, 2026
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 Third 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
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
2021/22 2022/23 2023/24 2024/25
Audited Audited Audited Audited Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget 135,371,657$ 146,743,017$ 151,466,541$ 164,278,569$ 197,996,520$ 201,919,251$ 150,000$ 202,069,251$ 111,341,793 118,017,538 128,062,185 136,851,861 153,758,210 161,712,340 (915,000) 160,797,340 24,029,864 28,725,479 23,404,356 27,426,708 44,238,310 40,206,911 1,065,000 41,271,911 Other sources & uses:
12,073,139 11,585,264 11,566,054 12,384,062 12,244,050 12,262,084 0 12,262,084 (26,313,909) (26,336,232) (43,805,438) (45,398,527) (52,916,410) (52,920,040) (1,065,000) (53,985,040) (14,240,770) (14,750,968) (32,239,384) (33,014,465) (40,672,360) (40,657,956) (1,065,000) (41,722,956) 9,789,094 13,974,511 (8,835,028) (5,587,757) 3,565,950 (451,045) 0 (451,045) 47,728,351 57,517,445 72,639,194 64,798,697 51,634,946 61,081,278 0 61,081,278 Fund Balance Adjustment 1,147,238 994,531 2,405,106 2,124,090 1,936,649 1,936,649 (534,767)
57,517,445$ 72,639,194$ 64,798,697$ 61,081,278$ 57,324,986$ 62,566,882$ 0$ 62,566,882$ 375,878$ 407,053$ 512,764$ 340,263$ 512,764$ 340,263$ 340,263$ 0 0 0 0 0 0 0 0375,878 407,053 512,764 340,263 512,764 340,263 0 340,263 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 14,355,753 14,355,753 Animal 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 4,494,226 4,494,226 20,280,588 38,595,914 14,443,275 9,458,256 0 0 0
41,012,445$ 49,697,284$ 31,710,861$ 27,993,442$ 18,947,936$ 22,772,812$ -$ 22,772,812$ 16,505,000$ 22,941,910$ 33,087,836$ 33,087,836$ 38,377,050$ 39,794,070$ 39,794,070$ 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
Total reserved
Inventories
Designated
Unappropriated
Total available for contingencies
Economic Uncertainty
CALPERS UAL Forecased Increases
PERS Rate Stability
Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2025/2026
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other General Funds:
102 City Technology 3,412,830$ -$ 9,073,384$ (12,143,729)$ -$ 342,485$ (47,000) 295,485$ 103 Facility Maintenance 755,292 0 9,683,940 (10,386,250) 0 52,982 52,982 104 Office of Emergency Services 1,250,323 0 0 (123,413) 0 1,126,910 1,126,910 105 KFON 1,936,782 250,000 0 (1,249,490) 0 937,292 (74,300) 862,992 106 Self Insurance 21,510,281 10,384,803 0 (10,632,645) 0 21,262,439 21,262,439 107 Retirees Medical Benefits 2,700,924 265,000 2,600,000 (2,813,960) 0 2,751,964 2,751,964 108 Supplemental Retirement 37,572 0 35,000 (36,410) 0 36,162 36,162 110 General Fund Operating Projects 675,466 650 1,223,050 (1,873,894) 0 25,272 25,272 115 Lease-Fire 3 6,345,449 0 0 (6,345,449) 3 - 3 125 Storm Water Compliance 444,115 304,500 0 (388,216) 0 360,399 360,399 Total Other General Funds 32,723,588$ 17,550,402$ 22,615,374$ (39,648,007)$ (6,345,449)$ 26,895,908$ (121,300)$ 26,774,608$ Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee 26,126,706$ 943,100$ -$ -$ (1,270,550)$ 25,799,256$ -$ 25,799,256$ 221 Federal Seizure Treasury 171,577 0 0 ( 115,000) 0 56,577 100,000 156,577 222 Crime Prev Asset Seizure 34,755 2,500 0 (18,000) 0 19,255 19,255 223 F
ederal Asset Seizure 12,138,871 2,000,000 0 (6,850,476) 0 7,288,395 (988,467) 6,299,928 224 State Asset Seizure 541,035 20,000 0 (72,820) 0 488,215 488,215 225 PD Traffic Safety 3,417,930 400,000 0 (387,018) 0 3,430,912 3,430,912 226 Opioid Settlement 857,979 847,643 0 (1,090,466) 0 615,156 615,156 241 Air Quality Mgmt District 887,604 304,000 0 (636,518) (13,480) 541,606 33,000 574,606 243 Traffic Safety 100,812 45,000 0 (52,760) 0 93,052 93,052 244 Prop 1B 146,491 0 0 0 0 146,491 146,491
245 Measure I Reimb 2010-2040 (2,875,240) 14,685,064 0 (11,809,824) 0 0 1 1 246 Measure I Local 2010-2040 12,555,539 5,710,860 0 (13,072,459) (450,000) 4,743,940 (410,577) 4,333,363 281 Gas Tax (State) 2,118,532 6,012,640 0 (6,925,744) (385,000) 820,428 820,428 282 Solid Waste Mitigation 9,487,247 5,505,000 0 (5,379,647) (313,880) 9,298,720 - 9,298,720 283 Road Maintenance & Rehab 8,701,641 7,094,017 0 (12,746,110) 0 3,049,548 - 3,049,548 301 G
rants (11,239,754) 69,962,430 0 (58,646,152) (76,524) 0 58,575 58,575 302 ARPA 2021 6,246,849 (992) 0 (6,245,857) 0 0 990 990 303 T
DA/Article 3 (14,466) 1,632,271 0 (1,617,805) 0 0 0
304 ARPA - County (886,432) 1,140,880 0 (254,448) 0 0 0 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
322 State COPS AB 3229 1,457,205$ 400,000$ -$ (733,131)$ -$ 1,124,074$ 272,000$ 1,396,074$ 362 CDBG (28,128) 5,123,947 0 (4,623,970) (33,310) 438,539 438,539 363 Home Program 93,047 7,362,080 0 (7,157,098) 0 298,029 298,029 385 After School Program 0 4,407,400 0 (4,138,900) (268,500) 0 0 386 ASES ELO-P Grant (69,800) 13,127,390 0 (12,616,890) (440,700) 0 0 395 LMD #1 City Wide 527,020 909,540 830,400 (1,560,975) (207,900) 498,085 498,085 396 LMD #2 Village of Heritage 1,408,592 2,690,248 1,484,480 (4,218,162) (431,190) 933,968 933,968 397 LMD #3 Empire Center 272,516 62,120 0 (75,810) (7,100) 251,726 251,726 398 LMD #3 Hunter's Ridge 2,135,104 965,370 251,960 (1,266,024) (146,260) 1,940,150 1,940,150 399 LLMD #3 Hunter's Ridge 89,454 35,810 0 (35,660) (3,340) 86,264 86,264 401 CFD #1 Southridge Village 2,202,640 6,516,335 31,080 (5,131,084) (3,095,150) 523,821 432,759 956,580 403 CFD #6-3A Bellgrove II 482,476 228,660 0 (172,140) (46,820) 492,176 492,176 404 CFD #6-2 N Morningside 344,877 110,290 0 (105,660) (14,460) 335,047 335,047 405 CFD #6-1 Stratham 500,035 209,240 0 (148,440) (116,990) 443,845 443,845 406 C
FD #6 The Landings 3,068,705 425,540 161,400 (
698,990) (87,160) 2,869,495 2,869,495
407 CFD #7 Country Club Estates 262,415 127,260 20,890 (231,360) (27,700) 151,505 151,505 408 CFD #8 Presley 532,822 81,458 136,370 (300,930) (34,260) 415,460 415,460 409 CFD #9M Morningside (45,165) 184,680 115,300 (183,080) (117,420) (45,685) (45,685) 410 CFD #10M Jurupa Industrial 237,558 42,610 0 (67,400) (6,310) 206,458 206,458 412 CFD #12 Sierra Lakes 1,366,046 1,033,680 497,430 (1,561,680) (174,580) 1,160,896 1,160,896 413 CFD #13M Summit Heights 147,566 559,310 477,600 (1,028,770) (126,250) 29,456 29,456 414 CFD #14M Sycamore Hills 82,021 480,820 89,920 (527,950) (115,840) 8,971 8,971 415 CFD #15M Silver Ridge 147,151 332,430 0 (181,340) (217,970) 80,271 80,271 416 CFD #16M Ventana Pointe 64,220 48,670 0 (46,850) (31,610) 34,430 34,430 418 CFD #18M Badiola Homes 47,204 7,010 0 (3,790) (4,460) 45,964 45,964 420 CFD #20M 63,169 38,070 0 (38,940) (20,080) 42,219 42,219 421 CFD #21M 243,058 40,950 0 (19,550) (21,730) 242,728 242,728 423 CFD #23M 28,377 8,410 0 (2,270) (10,920) 23,597 23,597 424 CFD#24M 191,286 46,400 0 (21,840) (28,320) 187,526 187, 526 425 CFD #25M 274,346 92,270 0 (
61,960) (53,710) 250,946 250,946
427 CFD #27M (49,619) 66,210 38,280 (74,220) (30,630) (49,979) (49,979) 428 CFD #28M 450,414 163,730 0 (108,060) (110,680) 395,404 395,404
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
429 CFD #29M (4,284)$ 29,910$ 33,000$ (42,430)$ (21,060)$ (4,864)$ (4,864)$ 430 CFD #30M 744,646 241,050 0 (140,630) (158,580) 686,486 686,486 431 CFD #31 Citrus Heights North 863,398 481,040 0 (275,030) (190,800) 878,608 878,608 432 CFD #32M 107,915 18,730 0 (6,140) (15,170) 105,335 105,335 433 CFD #33M Empire Lighting 178,917 46,700 0 (92,760) (8,680) 124,177 124,177 434 CFD #34 Empire Detention Basin 266,847 21,140 0 (24,150) (2,260) 261,577 261,577 435 CFD #35M 1,115,408 603,660 117,850 (884,657) (106,880) 845,381 845,381 436 CFD #36M 30,455 24,940 7,570 (27,690) (20,650) 14,625 14,625 437 CFD #37 Montelago 92,053 98,460 56,830 (153,140) (58,240) 35,963 35,963 438 CFD #38M 909,552 181,870 0 (81,990) (116,960) 892,472 892,472 439 CFD #39M 25,707 24,200 60 (21,180) (16,580) 12,207 12,207 440 CFD #40M 79,156 10,530 0 (1,660) (7,830) 80,196 80,196 441 CFD #41M 122,119 15,520 0 (12,550) (8,090) 116,999 116,999 442 CFD #42M 252,359 49,380 0 (77,490) (7,250) 216,999 216,999 444 CFD #44M 27, 628 10,090 0 (10,980) (6,220) 20, 518 20,518 445 CFD #45M 318,901 113,370 0 (91,900) (57,320) 283,051 283,051 446 CFD #46M 318,786 49,890 0 (43,530) (24,510) 300,636 300,636 447 CFD #47M (713) 12,980 9,680 (17,200) (6,480) (1,733) (1,733) 448 CFD #48M 451,885 76,050 0 (61,010) (31,670) 435,255 435,255 449 CFD #49M 26,949 14,470 0 (15,180) (6,290) 19,949 19,949 450 CFD #50M 76,336 40,640 0 (22,920) (30,160) 63,896 63,896 451 CFD #51M 72,621 75,350 0 (81,840) (39,240) 26,891 26,891 453 CFD #53M 86,513 9,080 0 (6,210) (5,230) 84,153 84,153 454 CFD #54M 17,770 28,280 15,300 (46,030) (15,670) (350) (350) 455 CFD #55M 63,117 7,320 0 (6,530) (3,210) 60,697 60,697 456 CFD #56M 126,907 26,040 0 (960) (24,770) 127,217 127,217 457 CFD #57M 59,677 16,950 0 (18,010) (6,560) 52,057 52,057 458 CFD #58M 18,336 4,410 0 (1,160) (4,080) 17,506 17,506 459 CFD #59M 12,360 2,400 0 (1,160) (110) 13,490 13,490 460 C FD #60M 85,717 12,940 0 (12,990) ( 5,870) 79,797 79,797 461 CFD #61M 394,225 55,280 0 (30,070) (29,090) 390,345 390,345 462 CFD #62M 55,598 5,580 0 (7,400) (690) 53,088 53,088
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
463 CFD #63M 611,365$ 54,640$ -$ (39,840)$ (3,730)$ 622,435$ 622,435$ 464 CFD #64M 85,512 5,070 0 0 0 90,582 90,582
465 CFD #65M 203,464 20,430 0 (10,330) (10,700) 202,864 202,864 466 CFD #66M 0 0 2,850 0 (2,850) 0 0
467 CFD #67M 191,691 43,450 0 (30,400) (21,630) 183,111 183,111 468 CFD #68M 155,098 25,280 0 (18,460) (12,980) 148,938 148,938 469 CFD #69M 633,010 178,130 0 (211,456) (92,460) 507,224 507,224 470 CFD #70M Avellino 221,524 80,220 0 (56,680) (39,760) 205,304 205,304 471 CFD #71M Sierra Crest 409,360 132,740 28,110 (158,580) (21,450) 390,180 390,180 472 CFD #72M 28,442 12,160 0 (11,480) (6,590) 22,532 22,532 473 CFD #73M 294,295 67,580 0 (33,480) (37,290) 291,105 291,105 474 CFD #74M 579,245 84,810 0 (41,500) (52,360) 570,195 570,195 475 CFD #75M 55,788 14,750 0 (10,640) (8,880) 51,018 51,018 476 CFD #76M 79,891 37,860 0 (39,890) (8,520) 69,341 69,341 477 CFD #77M 49,731 13, 290 0 (10,660) (6,840) 45, 521 45,521 478 CFD #78M 251,280 79,060 0 (36,900) (61,080) 232,360 232,360 479 CFD #79M 209,509 21,500 0 (860) (80) 230,069 230,069 480 CFD #80M 385,486 240,810 0 (129,640) (124,280) 372,376 372,376 481 CFD #81M 81,907 123,610 0 (105,450) (48,850) 51,217 51,217 482 CFD #82M 211,424 29,480 0 (500) 0 240,404 240,404
483 CFD #83M 199,673 63,940 0 (33,960) (31,190) 198,463 198,463 484 CFD #84M 45,400 19,500 0 (11,550) (9,590) 43,760 43,760 485 CFD #85 THE MEADOWS 1,054,022 431,720 0 (362,460) (37,280) 1,086,002 1,086,002 486 CFD #86 ETIWANDA RIDGE 198,568 67,660 0 (47,020) (34,210) 184,998 184,998 487 CFD #87 El Paseo 219,896 77,250 0 (27,560) (67,320) 202,266 202,266 488 CFD #88 SIERRA CREST II 316,437 113,730 10,420 (90,490) (8,470) 341,627 341,627 489 CFD #89 BELROSE 245,609 60,980 0 (33,750) (32,950) 239,889 239,889 490 CFD #90 SUMMIT @ ROSENA PH i 1,446,883 363,610 0 (280,160) (78,930) 1,451,403 1,451,403 491 CFD #91M 35,989 6,080 0 (500) (2,320) 39,249 39,249 492 CFD #92M 94, 473 17,220 0 (8,690) ( 6,360) 96,643 96,643 493 CFD #93M 48,140 12,780 0 (17,090) (5,990) 37,840 37,840 494 CFD #94M 9,948 2,100 0 (500) (1,750) 9,798 9,798
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
495 CFD #95 SUMMIT @ ROSENA PH II 431,865$ 184,120$ 3,200$ (233,940)$ (23,030)$ 362,215$ 362,215$ 496 CFD #96M Tr. 19957 46,622 11,330 0 (11,770) (4,220) 41,962 41,962 497 CFD #97M 26,277 5,270 0 0 (3,690) 27,857 27,857
498 CFD #98M 26,684 6,050 0 (500) (2,600) 29,634 29,634 500 CFD #100M 275,092 82,990 0 (29,280) (58,590) 270,212 270,212 501 CFD #101M 35,041 8,010 0 (500) (3,460) 39,091 39,091 502 CFD #102M 22,955 5,010 0 (500) (1,750) 25,715 25,715 503 CFD #103M Estrada 20,104 4,420 0 0 (1,130) 23,394 23,394 504 CFD #104M 45,207 13,780 0 (9,790) (4,610) 44,587 44,587 505 CFD #105M 109,765 47,560 0 (20,080) (31,040) 106,205 106,205 506 CFD #106M 249,391 92,070 0 (22,930) (47,510) 271,021 271,021 507 CFD #107M 59,441 39,910 0 (8,070) (31,090) 60,191 60,191 509 CFD #109M 603,803 353,570 0 (180,470) (154,100) 622,803 622,803 510 CFD #510M 26,066 17,420 0 0 (5,100) 38,386 38,386
511 CFD #111M 54,846 72, 470 0 (14,490) (57,490) 55, 336 55,336 512 CFD #112M 122,978 304,580 0 (140,130) (162,230) 125,198 125,198 513 CFD #113 0 64,960 0 0 0 64,960 64,960
514 CFD #114M 0 55,080 0 0 0 55,080 55,080
515 CFD #115M 0 426,000 0 0 0 426,000 426,000
516 CFD #116M 0 66,930 0 0 0 66,930 66,930
Total Special Revenue Funds 102,850,348$ 169,003,571$ 4,419,980$ (177,913,531)$ (11,045,314)$ 87,315,054$ (501,719)$ 86,813,335$ Debt Service Funds:
580 General Debt Service 62,975$ 26,090,580$ 5,794,025$ (28,961,380)$ -$ 2,986,200$ (2,927,226)$ 58,974$ Total Debt Service Funds 62,975$ 26,090,580$ 5,794,025$ (28,961,380)$ -$ 2,986,200$ (2,927,226)$ 58,974$ Capital Project Funds:
601 Capital Reinvestment 50,049,657$ 131,500,230$ 18,918,224$ (199,019,923)$ -$ 1,448,188$ (1,446,808)$ 1,380$ 602 Capital Improvements 8,723,151 1,959,396 0 (10,282,664) 0 399,883 (180,042) 219,841 603 Future Capital Projects 21,457,523 0 0 (344,883) (13,000,000) 8,112,640 8,112,640 604 Capital Project -TUT 5, 465,078 0 22,232,980 (22,504,025) 0 5,194,033 - 5,194,033 620 San Sevaine Flood Control 2,717,718 529,400 111,023 (111,023) (39,250) 3,207,868 3,207,868 621 Upper Etiwanda Flood Control 49,554 0 0 0 0 49,554 49,554
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Capital Project Funds:
622 Storm Drain 22,097,140$ 1,105,000$ 508,080$ (9,836,640)$ (106,310)$ 13,767,270$ (2,800,000)$ 10,967,270$ 623 Sewer Expansion 2,904,602 5,205,770 0 (685,652) (3,750) 7,420,970 7,420,970 630 Circulation Mitigation 33,011,891 4,917,030 2,447,341 (14,642,983) (46,120) 25,687,159 (5,827,444) 19,859,715 631 Fire Assessment 801,116 260,000 191,548 (615,470) (260,000) 377,194 377,194 632 General Government 14,431,415 430,000 394,047 (12,911,811) (48,490) 2,295,161 2,295,161 633 Landscape Medians 2,716,298 400,000 79,715 (1,702,318) (35,170) 1,458,525 1,458,525 634 Library Capital Improvement 1,508,188 152,090 138,623 (138,623) (31,700) 1,628,578 1,628,578 635 Parks Development 16,691,823 3,904,230 1,195,973 (6,252,069) (34,580) 15,505,377 15,505,377 636 Police Capital Facilities 4,660,425 655,500 381,755 (706,726) (70,280) 4,920,674 4,920,674 637 Underground Utilities 1,208,879 600,000 0 0 0 1,808,879 1,808,879 657 CFD #31 Citrus Heights North 1,894,388 0 0 0 0 1,894,388 1,894,388 658 CFD #31 6,052 0 0 0 0 6,052 6,052
659 CFD #70 Avellino 798 0 0 0 0 798 798
660 CFD #71 Sierra Crest 2,686 0 0 0 0 2,686 2,686
661 C
FD #80 Bella Strada 15,782 0 0 0 0 15,
782 15,782
663 CFD #74B Citrus/Summit 192,800 0 0 0 0 192,800 192,800 664 CFD #86 Etiwanda Ridge 989,653 0 0 0 0 989,653 989,653 665 CFD #85 The Meadows 19,502 0 0 0 0 19,502 19,502
666 CFD #88 Sierra Crest II 105,422 0 0 0 0 105,422 105,422 667 CFD #89 Belrose (74) 0 74 0 0 0 0
668 CFD #90 Summit @ Rosena Ph I 8,691,981 0 0 (600,300) (58,330) 8,033,351 8,033,351 669 CFD #95 Summit @ Rosena II 5,932,129 0 0 0 (24,800) 5,907,329 5,907,329 670 CFD #87 El Paseo 960,065 0 0 0 0 960,065 960,065
671 CFD #106 Mountain View 51,862 0 0 0 0 51,862 51,862 672 CFD #99 The Retreat 72,165 0 0 0 0 72,165 72,165
673 CFD #100 Victoria 3,856,250 0 0 (1,508,654) 0 2,347,596 2,347,596 674 CFD #111 Monterado 5,333,237 0 0 0 (2,313,804) 3,019,433 3,019,433 675 CFD#107 Highland 2,723,683 0 0 (117,005) (1,827,393) 779,285 779,285 676 CFD#109 Narra Hills 75,569 0 0 0 0 75,569 75, 569
677 CFD #112 The Gardens Phase One 28,974,840 0 0 (
13,684,780) (1,422,521) 13,867,539 (7,471,610) 6,395,929 Total Capital Project Funds 248,393,248$ 151,618,646$ 46,599,383$ (295,665,549)$ (19,322,498)$ 131,623,230$ (17,725,904)$ 113,897,326$
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Enterprise Funds:
701 Sewer Maintenance & Operations 10,268,521$ 31,162,640$ -$ (28,315,434)$ (2,704,670)$ 10,411,057$ -$ 10,411,057$ 702 Sewer Capital Projects 1,028,456 300,010 115,613 (1,439,759) (4,320) 0 0 703 Sewer Replacement 4,132,260 1,000,000 400,000 (4,426,135) (274,540) 831,585 831,585 710 Water Utility 952,518 0 0 0 0 952,518 952,518
720 Stage Red 1,171,584 150,000 170,000 (1,471,874) (19,710) 0 - 0 Total Enterprise Funds 17,553,339$ 32,612,650$ 685,613$ (35,653,202)$ (3,003,240)$ 12,195,160$ -$ 12,195,160$ Internal Service Fund:
751 FLEET OPERATIONS 22,185,872$ 8,594,264$ 260,082$ (15,889,051)$ -$ 15,151,167$ 17,791$ 15,168,958$ Total Internal Service Funds 22,185,872$ 8,594,264$ 260,082$ (15,889,051)$ -$ 15,151,167$ 17,791$ 15,168,958$ 423,769,370$ 405,470,113$ 80,374,457$ (593,730,720)$ (39,716,501)$ 276,166,719$ (21,258,358)$ 254,908,361$ TOTAL ALL FUNDS
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
101 General Fund (915,000) 150,000 - 1,065,000 - Revenue Adjustments - 150,000 - - 150,000 10128000 FN Management Services 6310 Interest - Investments 150,000 150,000 Update revenue forecasts to reflect receipts to date Offsetting Adjustments (1,065,000) - - 1,065,000 - 10130000 DS Development Svc Admin 8130 Other Professional Svcs (1,000,000) 1,000,000 } 10130000 DS Development Svc Admin 8790 Operating Transfer Out 1,000,000 (1,000,000) } 10130105 DS HomelessPrevent Res & Care C8115 Consultant Services (65,000) 65,000 } 10130000 DS Development Svc Admin 8790 Operating Transfer Out 65,000 (65,000) } 10115000 HR HR Administration 8110 Legal Services (50,000) 50,000 } 10140100 PD Administrative Services 8110 Legal Services 50,000 (50,000) } New Requests (One-Time) 150,000 - - - (150,000) 10134100 PL Planning 8130 Other Professional Svcs 150,000 (150,000) Increase appropriations for re-typing un-readable plans -
Correct Mid-Year Legal Services budget adjustment
General Fund - Recommended Adjustments
Fiscal Year 2025/2026
Decrease appropriations and Xfer to Fund #601 for The Path & Navigation Ctr improvements
Decrease appropriations and Xfer to Fund #601 for 8491 Sierra shops
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
102 City Technology 47,000 - - - (47,000) 10226101 IT Information Systems 8053 Cloud/Hosted 47,000 (47,000) Increase appropriation for WCAG ADA compliance software 105 KFON 74,300 - - - (74,300) 10510401 CA Media Support Services 8329 Other Construction 74,300 (74,300) Increase appropriations for FXN studio design, build, and installation File #26-0886, CC approved 03-24-26
115 Lease-Fire - (41,477) 41,477 - - 11528100 FN Lease-Fire 6835 Contribution From FFD (41,477) (41,477) Decrease contribution from Fund #210 for Fire Lease Agreement Amendment
11528100 FN Lease-Fire 6900 Operating Transfers In 41,477 41,477 Xfer from Fund #601 for Fire Lease Agreement Amendment 221 Federal Seizure Treasury - 100,000 - - 100,000 22140383 PD Fed Asset Sez Treasury 6019 Seizures - Federal 100,000 100,000 Increase rev projections based on receipts to date 223 Federal Asset Seizure (11,533) (1,000,000) - - (988,467) 22340373 PD Federal Seizures 6019 Seizures - Federal (1,000,000) (1,000,000) Decrease rev projections based on receipts to date 40300005-223-B PD License Plat R PhFA#109198&109201-2 8117 Inspection (11,533) 11,533 Project complete; return to fund balance 241 Air Quality Mgmt Dist (33,000) - - - 33,000 37603362-241-A PW&E Bus Shelter Program - 2 8329 Other Construction (33,000) 33,000 Project complete; return to fund balance 245 Measure I 2010-2040 Reimb 12,326,586 12,326,587 - - 1 37600042-245-A PW&E Westgate at Cherry and Victoria Ave 5348 Measure I 2010-2040 6,111,000 6,111,000 } 37600042-245-D PW&E Westgate at Cherry and Victoria Ave 8329 Other Construction 6,111,000 (6,111,000) } 37603350-245-A PW&E Etiwanda/Slover Arterial 5348 Measure I 2010-2040 6,111,000 6,111,000 } 37603350-245-D PW&E Etiwanda/Slover Arterial 8329 Other Construction 6,111,000 (6,111,000) } 37603361-245-A PW&E Cypress Storm Drain 5348 Measure I 2010-2040 104,587 104,587 } 37603361-245-A PW&E Cypress Storm Drain 8113 Design/Architect Service 104,586 (104,586) } 246 Measure I 2010-2040 Local 410,577 - - - (410,577) 37500043-246-A PW&E Etiwanda Ave TS Video Detect System 8329 Other Construction (9,423) 9,423 Project complete; return to fund balance 37600068-246-D PW&E Catawba Ave SRTS TDA 2023 8329 Other Construction 240,000 (240,000) Increase appropriations for Catawba Ave SRTS construction 37600070-246-A PW&E Citywide RRFB (TDA) 8329 Other Construction 30,000 (30,000) Increase appropriations for Rectangular Rapid Flashing Beacons (RRFB) equipment
37600094-246-A PW&E Three (3) Ped Crossing Signals 8329 Other Construction 150,000 (150,000) Increase appropriations for pedestrian crossing signal design 282 Solid Waste Mitigation - - - - - 37604103-282-A PW&E Pavement Rehabilitation Project 8329 Other Construction (200,000) 200,000 } 37600096-282-A PW&E Caltrans Limit Pavement Rehab 8329 Other Construction 200,000 (200,000) } 283 Road Maintenance & Rehab - - - - - 37600088-283-A PW&E FY 25/26 Pavement Rehab (RMRA) 5364 Gasoline Tax RMRA (537,725) (537,725) } 37604130-283-H PW&E Pavement Rehabilitation - RMRA 5364 Gasoline Tax RMRA 537,725 537,725 } Other Funds - Recommended Adjustments
Fiscal Year 2025/2026
Increase revenues and appropriations for Westgate Cherry Victoria (RAISE)
Increase revenues and appropriations for Etiwanda/Slover construction
Increase revenue and appropriation for Cypress Storm Drain design and construction
Move Pavement Rehab budget for Caltrans R/W design
Move revenues to correct project
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
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 (106,916) (48,341) - - 58,575 30100003-301-B DS SB1383 Local Assistance Grant (OWR) 5390 Misc Grant Reimb 58,575 58,575 Increase revenues for FY23/24 unspent C/O cleanup 37103160-301-A PW&E West Fontana Channel 5390 Misc Grant Reimb (47,705) (47,705) } 37103160-301-A PW&E West Fontana Channel 8119 Construction-Non-Capital (47,705) 47,705 } 37600078-301-A PW&E Downtown Facade & Tenant Improvemen 5390 Misc Grant Reimb (635,000) (635,000) } 37600080-301-A PW&E 8572 Sierra - Warm Shell Impr. 5390 Misc Grant Reimb 635,000 635,000 } 37600078-301-A PW&E Downtown Facade & Tenant Improvemen 8130 Other Professional Svcs (635,000) 635,000 } 37600080-301-A PW&E 8572 Sierra - Warm Shell Impr. 8329 Other Construction 635,000 (635,000) } 40200008-301-A PD STEP Grant 2025-PT25162 5325 Police OTS Reimb (14,963) (14,963) } 40200008-301-A PD STEP Grant 2025-PT25162 Various Operating Accounts (14,963) 14,963 } 40300009-301-A PD HSGP 2022 Grant 5349 Homeland Security Grant (2,726) (2,726) } 40300009-301-A PD HSGP 2022 Grant 8013 Equip (Non-Comp) <$5000 (2,726) 2,726 } 40300010-301-A PD 2023 HSGP Grant 5349 Homeland Security Grant (41,522) (41,522) } 40300010-301-A PD 2023 HSGP Grant Various Operating Accounts (41,522) 41,522 } 302 ARPA - City - 990 - - 990 30237699 PW&E Capital Projects 5311 Federal Grant Funds (1) (1) Project C/O update 37600036-302-A PW&E Septic to Sewer Conversion 5311 Federal Grant Funds 98 98 } 37600059-302-D PW&E Fiber to City Facilities 5311 Federal Grant Funds 893 893 } 322 State COPS AB 3229 - 272,000 - - 272,000 32240237 PD State COPS AB 3229 5324 State COPS AB3229 272,000 272,000 Increase rev projections based on receipts to date 401 CFD #1 Southridge Village (432,759) - - - 432,759 37204324-401-A PW&E Recycled Water Retrofits-CFD #1 Various Operating Accounts (432,759) 432,759 } Project complete; return to fund balance 580 General Debt Service 2,927,226 - - - (2,927,226) 58028200 FN General Debt Service 8411 Interest 2,927,226 (2,927,226) Increase appropriations for LRM 2025 interest payment 601 Capital Reinvestment 3,469,307 74,976 1,989,000 41,477 (1,446,808) 60128100 FN Finance Administration 8790 Operating Transfer Out 41,477 (41,477) Xfer to Fund #115 for Fire Lease Agreement Amendment 60130000 PW&E Special Projects 6900 Operating Transfers In 65,000 65,000 Xfer from GF #101 for capital projects 60130000 PW&E Special Projects 6900 Operating Transfers In 224,000 224,000 Xfer from Fund #602 for capital projects 60130000 DS Special Projects 6900 Operating Transfers In 1,000,000 1,000,000 } 37600041-601-A PW&E Homelessness Prevent Res & Care Ctr 8314 Land & Bldg Improvements 250,000 (250,000) } 37600084-601-A PW&E Regional Navigation Center 8314 Land & Bldg Improvements 750,000 (750,000) } 60130106 DS Economic Development 6332 Misc Rents/Leases 72,076 72,076 } 60130106 DS Economic Development 8130 Other Professional Svcs 72,076 (72,076) } 60130106 DS Economic Development 6332 Misc Rents/Leases 2,900 2,900 } 60130106 DS Economic Development 8130 Other Professional Svcs 2,900 (2,900) } 60130000 DS Special Projects 6900 Operating Transfers In 700,000 700,000 } 37600063-601-A PW&E Courtplace 8310 Land 700,000 (700,000) } 37000001-601-A PW&E Lease Revenue Bond Series 2025A 8130 Other Professional Svcs (3,000,000) 3,000,000 } 37600092-601-A PW&E Pickleball Court Project 8329 Other Construction 3,000,000 (3,000,000) } 37104124-601-A PW&E SB Ave Paving 2 Party Various Operating Accounts (5,214) 5,214 Project Complete; return to fund balance 37600026-601-A PW&E Pave Rehab (Grid 54 Resd) 8329 Other Construction (455) 455 Project complete; return to fund balance 37600081-601-A PW&E 8470 Nuevo - Warm Shell Impr. 8329 Other Construction 400,000 (400,000) Increase appropriations for 8470 Nuevo bakery 37600022-601-B PW&E Lewis Library Renovation 8329 Other Construction 500,000 (500,000) Increase appropriations for Lewis Library STEAM 37600093-601-A PW&E 8491 Sierra Ave Shops 8329 Other Construction 800,000 (800,000) Increase appropriations for 8491 Sierra shops Move revenues and appropriations to correct project
Project complete; return to fund balance
Increase rev projections based on receipts to date
Move LRB appropriations from Pickleball courts to Travis Barker Skate Park
Xfer from GF #101 and increase appropriations for The Path & Navigation Ctr improvements
Increase revenues and appropriations for Orange Way &
Motor Lodge lease
Xfer from Fund #602 and increase appropriations for
Courtplace Gap Funding
Increase revenues and appropriations for 16731 Arrow Blvd lease
Project complete; return to fund balance
Project complete; return to fund balance
Project complete; return to fund balance
Third Quarter Budget Status Report - 2025/2026 City of Fontana May 26, 2026
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 (724,000) 19,958 - 924,000 (180,042) 60230000 DS Special Projects 8310 Land 200,000 (200,000) Increase appropriations for 16717 Spring St. demolition 60230000 DS Special Projects 8310 Land (700,000) 700,000 } 60230000 DS Special Projects 8790 Operating Transfer Out 700,000 (700,000) } 60230000 DS Special Projects 8790 Operating Transfer Out 224,000 (224,000) } 37204324-602-A PW&E Recycled Water Retrofits-CFD #1 8130 Other Professional Svcs (224,000) 224,000 } 37603345-602-A PW&E San Sevaine PH I 6480 Miscellaneous Reimb 19,958 19,958 Increase revenues for City of Rancho San Sevaine reimbursement
604 Capital Project -TUT - - - - - 60437000 PW&E PW Admin - TUT 8130 Other Professional Svcs (500,000) 500,000 } 37600095-604-A PW&E Fernandez Park Fiber Optic 8329 Other Construction 500,000 (500,000) } 37600077-604-A PW&E Pavement Rehab - Sierra & Marygold Various Operating Accounts 300,000 (300,000) } 37600090-604-C PW&E FY 25/26 Pavement Rehabilitation Pr Various Operating Accounts (300,000) 300,000 } 622 Storm Drain 2,800,000 - - - (2,800,000) 37603361-622-D PW&E Cypress Storm Drain 8329 Other Construction 2,800,000 (2,800,000) Increase appropriations for Cypress Storm Drain design and construction
630 Circulation Mitigation 5,827,444 - - - (5,827,444) 37600042-630-D PW&E Westgate at Cherry and Victoria Ave 8329 Other Construction 2,889,000 (2,889,000) Increase appropriations for Westgate Cherry Victoria (RAISE)
37603350-630-D PW&E Etiwanda/Slover Arterial 8329 Other Construction 2,889,000 (2,889,000) Increase appropriations for Etiwanda/Slover construction 37603361-630-A PW&E Cypress Storm Drain 8113 Design/Architect Service 49,444 (49,444) Increase appropriations for Cypress Storm Drain design and construction
677 CFD #112 The Gardens Phase One 7,471,610 - - - (7,471,610) 67737000 PW&E CFD #112 The Gardens Phase I 8330 Construction Contracts 7,471,610 (7,471,610) Increase appropriations for developer reimbursement 720 Stage Red 667,719 667,719 - - - 72030104 DS Stage Red 6488 Revenues - ASM 667,719 667,719 } 72030104 DS Stage Red 8092 Expenses - ASM 667,719 (667,719) } 751 Fleet Operations - 17,791 - - 17,791 75137305 PW&E Fleet Maintenance 6710 Motorpool Charges 17,791 17,791 Increase revenues for fleet O&M offset Increase ASM revenues and expenditures based on receipts to date
Complete Recycled Water Retrofits-CFD #1 project and Xfer to Fund #601 for 8491 Sierra shops
Decrease appropriations and Xfer to Fund #601 for
Courtplace Gap Funding
Move appropriation for Fernandez Park Fiber Optic
Connection
Move Citywide Pavement Rehab budget for Marygold Paving