SUPPLEMENTAL
Operating
Budget
CITY OF FONTANA
2026/2027
Table of Contents
● INTRODUCTION � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �1 ● BUDGET SUMMARY
Overview of the Operating Budget 8
● FUND BALANCE
Other Funds – Unreserved Fund Balances 13
Fontana Fire Protection District Funds –
Unreserved Fund Balances 19
Fontana Housing Authority Funds – Unreserved
Fund Balances 20
Fontana Community Foundation Fund –
Unreserved Fund Balance 21
● REVENUES
General Fund Revenue Summary 23
Fund Revenue Summary – All Entities 24
● EXPENDITURES
Fund Expenditure Summary – All Entities 30
● TRANSFERS
Schedule of Interfund Transfers – All Entities 38
● CIP OVERVIEW
New Budget Year Activity 44
● FONTANA FIRE PROTECTION DISTRICT
Constitutional Spending Limit 46
Unreserved Fund Balances 47
Fund Revenue Summary 48
Fund Expenditure Summary 49
Schedule of Interfund Transfers 50
● FONTANA HOUSING AUTHORITY
Unreserved Fund Balances 52
Fund Revenue Summary 53
Fund Expenditure Summary 54
● FONTANA COMMUNITY FOUNDATION
Unreserved Fund Balances 56
Fund Revenue Summary 57
Fund Expenditure Summary 58
● APPENDICES
Constitutional Spending Limit 60
Position History 61
Resolutions 62
Introduction
City of Fontana, California • Supplemental Budget 2026/2027 Introduction
1 Introduction
The budget is a policy document that sets strategic priorities as developed by the Mayor and City Council through their adopted goals and objectives and serves as a financial plan to provide our residents and business community with the highest standards of service while enhancing the overall quality of life.
The City operates on a two-year fiscal cycle to promote transparency, taxpayer accountability, and greater fiscal stability as well as enabling staff to focus on long-term and strategic aspects of budgeting. On June 10, 2025, City Council adopted the FY 2025/26 and FY 2026/27 Operating Budget. At that time, Council adopted the FY 2025/26 - FY 2031/32 CIP Budget Plan.
The Supplemental Budget reflects the impact of ongoing changes approved by Council throughout FY 2025/26.
The following is a summary of the FY2026/27 Citywide Supplemental Budget:
FY 2025-26 FY 2026-27
Adopted
Change from FY
2025-26 Current
FY 2026-27
Revised
Change from FY
2026-27
Adopted Current*
Total Revenues
The overall adopted revenue
budget for FY 2026/27 is
$448.3 million, an increase of
$12.6 million (2.9%) over the
current year adopted budget,
a decrease of $158.0 million
(26.1%) from the current year
adjusted budget. The revised
revenue budget for FY
2026/27 is $456.8 million, an
increase of $8.5 million (1.9%)
over the adopted FY 2026/27
budget.
General Fund $ 197,996,520 $ 202,069,251 $ 204,593,030 $ 2,523,779 $ 214,023,770 $ 9,430,740 Other General Fund 16,901,360 17,505,325 17,375,960 (129,365) 19,410,540 2,034,580 Special Revenue Funds 69,777,810 85,679,083 71,617,720 (14,061,363) 71,859,280 241,560 Debt Service Funds 1,120,700 26,090,580 1,119,300 (24,971,280) 1,119,300 - Capital Projects Funds 23,720,870 149,468,448 23,454,880 (126,013,568) 19,446,240 (4,008,640) Enterprise Funds 32,462,650 33,280,369 32,462,650 (817,719) 32,462,650 - Internal Service Funds 8,588,190 8,612,055 8,588,190 (23,865) 8,626,620 38,430 Fire Protection District 81,658,990 81,658,990 86,290,710 4,631,720 86,837,460 546,750 Housing Authority 3,468,020 1,817,130 2,823,350 1,006,220 3,008,350 185,000 Community Foundation 2,500 162,285 2,500 (159,785) 2,500 - Totals $ 435,697,610 $ 606,343,516 $ 448,328,290 $ (158,015,226) $ 456,796,710 $ 8,468,420 Total Expenditures
The overall adopted
expenditure budget for FY
2026/27 is $402.0 million, an
increase of $6.9 million (1.8%)
over the current year adopted
budget, a decrease of
$284.0 million (41.4%) from
the current year adjusted
budget. The overall revised
expenditure budget for FY
2026/27 is $429.4 million,
an increase of $27.4 million
(6.8%) over the adopted FY
2026/27 budget.
General Fund $ 153,758,210 $ 160,797,341 $ 160,029,210 $ (768,131) $ 167,279,600 $ 7,250,390 Other General Fund 34,800,970 36,488,711 34,423,280 (2,065,431) 36,775,030 2,351,750 Special Revenue Funds 62,826,310 92,832,868 62,936,540 (29,896,328) 69,078,800 6,142,260 Debt Service Funds 3,991,500 31,888,606 3,989,230 (27,899,376) 10,952,180 6,962,950 Capital Projects Funds 24,215,740 225,603,820 24,829,460 (200,774,360) 25,678,390 848,930 Enterprise Funds 29,149,130 33,746,985 29,358,190 (4,388,795) 29,482,670 124,480 Internal Service Funds 12,136,050 15,889,051 11,159,670 (4,729,381) 11,323,090 163,420 Fire Protection District 72,910,770 87,265,313 74,508,670 (12,756,643) 77,792,870 3,284,200 Housing Authority 1,157,100 1,161,502 643,900 (517,602) 949,730 305,830 Community Foundation 76,400 236,185 76,600 (159,585) 73,100 (3,500) Totals $ 395,022,180 $ 685,910,382 $ 401,954,750 $ (283,955,632) $ 429,385,460 $ 27,430,710 *Excludes operating transfers in and carryover project revenue of $101.2 million and operating transfers out and carryover project expenditures of $218.5 million City of Fontana, California • Supplemental Budget 2026/2027 Introduction
2 Introduction - continued
General Fund net transfers for the FY 2026/27 Supplemental Budget of $45.9 million reflect an increase of approximately $5.4 million or 13.3% from the FY 2026/27 adopted budget and an increase of approximately $4.2 million or 10.1% from the current year revised budget. Major changes in net transfers include the following:
> a decrease in transfers in for cost allocation of $2.3 million > a decrease in transfers in for park maintenance of $1.2 million > an increase in transfers out for capital project TUT of $2.0 million > a decrease in transfers out for operating expenses at various CFDs/LMDs of $0.4 million > an increase in transfers out for lease-fire funding of $0.1 million Reserves� The City continues to maintain strong General Fund reserves.
Reserves
(in millions)
Total: $62.3
Total: $60.9
Total: $63.1
39.8 39.839.8
39.9 39.939.9
43.5 43.543.5
0.6 0.60.6
0.6 0.60.6
0.6 0.60.6
3.0 3.03.0
3.0 3.03.0
3.0 3.03.0
4.5 4.54.5
5.7 5.75.7
1.6 1.61.6
14.4 14.414.4
11.7 11.711.7
14.4 14.414.4
26% Contingency Animal Shelter JPA Operating Contingencies Future Projects & Commitments PERS Rate Stability Current
FY 2026-26
Adopted
FY 2026-27
Revised
FY 2026-27
$0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 $50.0 $55.0 $60.0 $65.0 $70.0 General Fund
The proposed budget of the City’s General Fund is balanced for the FY 2026/27 Supplemental Budget. There are sufficient recurring revenues to cover recurring expenditures.
General Fund Supplemental revenues for FY 2026/27 are projected at $214.0 million, an increase of $9.4 million or 4.6% from the adopted FY 2026/27 budget. Major changes in revenues include the following:
> Sales tax revenue decrease of $1.4 million due to slower than anticipated growth compared to budget projections > Transactional Use Tax revenue increase of $4.1 million reflecting the positive economic trends seen statewide > Property tax revenue increase of $1.7 million reflecting a growth of 3% projected increase in citywide assessed valuations > Interest and rentals revenue increase of $1.4 million primarily due to higher investment earnings resulting from elevated interest rates and stronger cash balances
> Other revenues increase of $1.9 million due to a change in accounting practice regarding the allocation of CFD funds > From other agencies revenue increase of $1.7 million largely driven by higher reimbursements from the Fire District General Fund Supplemental expenditures for FY
2026/27 of $167.3 million reflect an increase of $7.3
million or 4.5% more than the adopted FY 2026/27
budget.
Increases are primarily attributable to contractual
obligations related to full-time City staff in the
amount of $5.4 million, of which $4.8 million is directly associated with the POA/PMA contract negotiations
whose new contract expires on June 30, 2028.
Additional increases include $0.6 million in operating
costs primarily driven by higher materials and supplies, $0.3 million in contractual services, and $1.0 million in risk-related costs..
General Fund Budget
At a Glance
197,996,520
202,069,251
204,593,030
214,023,770
153,758,210
153,758,210153,758,210
160,797,341
160,797,341160,797,341
160,029,210
160,029,210160,029,210
167,279,600
167,279,600167,279,600
40,672,360
41,722,956
40,531,340
45,918,100
Revenues Expenditures Net transfers out
2025-26
Adopted
2025-26
Revised
2026-27
Adopted
2026-27
Supplement
$0
$40,000,000
$80,000,000
$120,000,000
$160,000,000
$200,000,000
$240,000,000
City of Fontana, California • Supplemental Budget 2026/2027 Introduction
3 Introduction - continued
The City restated its reserves and increased its overall Contingency Reserve to 40% (currently funded @ 26%) of annual on-going appropriations at budget adoption and is intended to be used for specific and defined emergency events such as earthquakes to address immediate needs without impacting City services.
Total reserves, including Future Projects & Commitments, 26% Contingency, PERS Rate Stability, Animal Shelter JPA, and Operating Contingencies total $63.1 million for FY 2026/27.
Organizational Changes
One net full-time position (FTE) was added during FY
2025/26 included with the Quarterly Budget Status reports:
> Elimination of Junior Software Engineer (PC# 26032) - General Fund (100%) (First Quarter)
> New Business Development Coordinator - General Fund
(100%) (Midyear)
> New Human Resources Technician - General Fund
(100%) (Midyear)
> Elimination of IT Systems Technician (PC# 26031) -
General Fund (100%) (Midyear)
> New Senior Business System Analyst - General Fund
(100%) (Midyear)
No full-time positions (FTE) are being added for FY 2026/27.
Two positions are being recommended for reclassification:
> Grant Analyst (PC# 30202) is being reclassified to Senior Management Analyst - Housing Authority - LMIHF (100%) > Associate Engineer (PC# 37143) is being reclassified to Engineering Manager - General Fund (47%)/Measure I 2010-2040 Local (53%)
Other Funds
Other General Funds include City Technology, Facilities Maintenance, Office of Emergency Services, KFON, Self-Insurance, Retiree Medical Benefits, Supplemental Retirement, Pension -115 Trust, GF Operating Projects, Lease-Fire, Storm Water Compliance and are funded primarily through operating transfers from the General Fund. They are maintained separately for accounting purposes only and are reported as part of the General Fund in the Annual Comprehensive Financial Report (ACFR). When compared to the FY 2026/27 Adopted Budget, Supplemental revenues for FY 2026/27 have increased by approximately $2.0 million and proposed expenditures have increased by $2.4 million primarily due to general liability, workers compensation, property insurance program, risk liability, and software subscription increases.
Special Revenue Funds account for specific revenues legally restricted to expenditures for particular purposes such as Gas Tax, Measure I, Asset Seizure funds, Grants, Landscape and Lighting Maintenance Districts and Maintenance Community Facilities Districts. Supplemental proposed revenues have increased by $0.2 million and proposed expenditures have increased by $6.1 million primarily due to one time projects and increased utilities, risk liability, weed abatement, tree trimming/maintenance costs as well as an updated CFD expenditure budgeting methodology.
Debt Service Funds are used to accumulate resources for the payment of principal and interest on the 2021 Lease Revenue Bonds (Fire Station No. 81 and Fire Station 80 Training Center) and the 2025 Lease Revenue Refunding Bonds (City Hall Renovation and other capital projects). This represents all debt obligations of the City with principal outstanding of $53.1 million at June 30, 2025. Annual debt service payments are approximately 10.9 million. Supplemental revenues for FY 2026/27 have no increase and proposed expenditures have increased by $7.0 million primarily due to the LRB 2014 refinancing and LRB 2025 funding.
Budgeted Full-Time Positions at Budget
Adoption
704
704704 703
703703 704
704704
Current
2025-26
Adopted
2026-27
Revised
2026-27
450
500
550
600
650
700
750
City of Fontana, California • Supplemental Budget 2026/2027 Introduction
4 Introduction - continued
Capital Project Funds are used to account for the acquisition and construction of major capital facilities and are funded by various sources including development impact fees and community facilities district special assessment bond proceeds. The Capital Reinvestment Fund is funded by transfers from the General Fund. Activity in these funds varies significantly from year to year as resources are accumulated and then used to fund large capital projects.
Supplemental revenues for FY 2026/27 have decreased by
approximately $4.0 million and proposed expenditures have increased by $0.8 million primarily due to a commercial lease agreements increase and one time projects. Any amounts unspent at year end will be carried forward into the next year at the First Quarter Budget Review.
Enterprise Funds account for the City’s business-type activities, operating and capital funds for sewer and water. In recent years, the Water Fund has been used to account for expenses related to the water rate case study. The sewer funds account for the billing and collection of sewer charges, and for the operations, maintenance, and construction of the City’s sewer system. Supplemental revenues for FY 2026/27 have no increase and proposed expenditures have increased by $0.1 million primarily due to new sewer accounts being added and a sewer rate increase by Inland Empire Utilities Agency (IEUA).
The City’s only Internal Service Fund is used to accumulate costs related to fleet services which are allocated to the benefiting funds and departments through an internal service charge. The fund balance reflects amounts available for future fleet replacements. Supplemental revenues for FY 2026/27 have increased by approximately $38,430 and proposed expenditures have increased by $0.2 million primarily due to the Sunrise Ford contract and CNG rental vehicles, repairs, and certifications.
The Fontana Fire Protection District was created effective July 1, 2008, to provide fire suppression, emergency medical, fire prevention and education services within the City limits and unincorporated area within the City’s sphere of influence. Revenues to the District include property taxes, fees and special assessments from a Community Facilities District and have been increased from the current year adjusted amount to reflect some recovery in assessed valuations city- wide as well as distributions of excess tax increment resulting from the dissolution of redevelopment.
District expenditures reflect a contractual agreement with the San Bernardino County Fire Protection District (SBCFPD), City overhead costs, Code Compliance, and Fire station land lease payments.
Supplemental FY 2026/27 revenues are expected to have an increase of $0.5 million. The FY 2026/27 Supplemental expenditures are expected to increased by $3.3 million primarily due to the updated San Bernardino Fire Contract, offset by contribution to the city for dispatch services, and various Fire Station repairs and equipment.
The Housing Authority utilizes funding from the Federal Department of Housing and Urban Development (HUD) grants to improve and develop quality neighborhoods and housing opportunities throughout the City. With the elimination of redevelopment agencies, the Housing Authority became the Successor Agency to the former Low/Moderate Income Housing Fund (LMIHF). FY 2026/27 Supplemental revenues are expected to increase by $0.2 million and expenditures are expected to increase by $0.3 million due to projected interest revenue and Low-Mod projections.
The Fontana Community Foundation was established for the purpose of aiding and assisting in the implementation, improvement and maintenance of public services that preserve and promote the health, welfare and education of local citizens. Current activity in this fund reflects grant application efforts. There are no changes to the FY 2026/27 Supplemental revenues and expenditures decreased by approximately $3,500.
City of Fontana, California • Supplemental Budget 2026/2027 Introduction
5 Introduction - continued
Capital Improvement Program
The seven-year Capital Improvements Program (CIP) is a planning tool that identifies the capital improvement needs to assure the most responsible and efficient use of resources. The adopted capital budget for FY 2025/26 through 2031/32 is $1.29 billion and contains 165 projects. The FY 2026/27 supplemental budget includes $3.8 million of new funding for ongoing projects.
> CAD/RMS Software Project – funds $1 million from the Federal Seizure DOJ Fund to replace the 2005 system in place for the CAD/RMS software currently used by the police department. The new CAD/RMS system will enhance public safety operations by improving call-for-service information entry and communication, while enabling the Records Unit to generate accurate statistical reports for the Department of Justice. > FY 26/27 Pavement Rehab (RMRA) – funds $349,640 from the Road Maintenance & Rehab Fund to improve ride quality, increase pavement service life, and enhance the safety of both vehicular and pedestrian traffic. This increase reflects an updated state revenue projection for the RMRA program.
> SCE Acosta & Firebird Circuits – funds $2.5 million from the Fire Capital Projects Fund to underground existing Acosta Circuit (Cherry Ave between Beech Ave and SR-210) and Firebird Circuit (Sierra Ave between I-15 and Fieldcress Dr). This will help protect residents from the impacts of Southern California Edison’s Public Safety Power Shutoffs (PSPS) during windy and fire-prone seasons. The Design phase will begin in Summer 2026, with construction expected to begin in 2028.
Significant Events of FY 2025-26
> Westgate Street Improvement Project (RAISE): The City was awarded a $15 million RAISE grant for the project. The project includes construction of Cherry Avenue and Victoria Street to ultimate width, landscaped median, bike lanes, storm drain, sewer, traffic signal and various utilities within Westgate Specific Plan area. The project is currently in the Design phase and the Construction phase is scheduled to begin late 2026. > Lewis Library STEAM Renovation: The project consists of construction of Children’s Science, Technology, Engineering, Art, & Mathematics (STEAM) children’s museum inside the Lewis Library. The project will provide the Fontana citizens a hands-on learning environment that fosters creativity, and interest in science and technology, helping build a foundation for future innovation. Renovation of Lewis Library to add interactive STEAM exhibits and museum. The Design phase will begin in Spring 2026, with construction expected to begin in 2027. > Fire Station 77 Remodel: This project will involve the demolition of the existing restrooms, which are showing signs of age and deterioration. The proposed remodel will address these deficiencies and reconfigure the current layout to provide separate restroom facilities for male and female personnel. The renovation will enhance functionality, privacy, and overall working conditions for Fire Department staff.
> Pavement Rehabilitation Program: Based on the new Citywide 7-Year Pavement Management Plan, The following projects were completed in FY 2025/26: Sierra Ave between Baseline Ave and South Highland Ave, Sierra Ave between Sierra Lakes Pkwy and Summit Ave, Marygold Ave between Sierra Ave and Alder Ave, Lincoln Loop and Yosemite Loop in Village of Heritage, Grid 26, 48, and 52, and Hunters Ridge/Coyote Canyon South. Various funding sources were used for the completion of these projects, including Road Maintenance and Rehabilitation Act (RMRA) funding. > Seville Park Bicycle Pump Track: The project will create a multi-use recreational destination at Seville Park. The project will construct a modern skateboard park and an inclusive pump track, and pickleball courts to promote active lifestyles and community connection. Designed for long-term sustainability, the project prioritizes accessibility, safety, and skill progression across all user groups. The project will establish a welcoming hub for recreation, events, and community gathering. The project is currently in the Planning phase, and the schedule will be updated in near future. > Downtown Parking Structure Project: This Design-Build project constructed a new 4.5 tier parking structure at the current Stage Red Theater Parking lot. The parking structure provides 373 parking stalls which will serve City employees and residents for various future downtown events. The Design-Build work began in September 2023 and was successfully completed and accepted in September 2025.
> Fontana Gap Closure: This project constructed sidewalks where none currently exist, filling in the gaps to provide a continuous path of travel for pedestrians along the designated corridors within the project vicinity. Separated bike lanes will also be striped and Rectangular Rapid Flashing Beacons (RRFB’s) will also be installed at designated crosswalks. The improvements will assist in providing Safe Routes to Schools near Citrus Elementary School, Truman Middle School, and Fontana High School. Construction has been completed and accepted in July 2025.
City of Fontana, California • Supplemental Budget 2026/2027 Introduction
6 Introduction - continued
Jessica Brown
Chief Financial Officer
Matthew C. Ballantyne
City Manager
Conclusion
The proposed FY 2026/27 Supplemental Budget is fiscally balanced and continues to support the City of Fontana’s core services, infrastructure maintenance, and operational priorities established by the City Council. The budget reflects a prudent and measured approach to addressing the community’s current needs while maintaining the City’s long-term financial stability.
Although revenue growth is expected to continue at a modest pace, expenditure demands are increasing at a faster rate due to inflationary pressures, rising operational costs, infrastructure needs, and service level expectations. In response, the City has developed this budget with a focus on fiscal discipline, strategic resource allocation, and ongoing evaluation of expenditures to ensure that limited resources are aligned with Council priorities and community needs.
The City will continue to closely monitor economic conditions and revenue performance throughout the fiscal year and remain proactive in identifying opportunities to enhance revenues, improve operational efficiencies, and control costs while preserving essential public services. Maintaining financial flexibility and organizational stability will remain critical as the City navigates an evolving economic environment.
This budget reflects the City Council’s commitment to responsible stewardship, long-term planning, and investment in the community. Staff would like to thank the City Council for its continued leadership and support, as well as Department Directors, employees, and community partners for their collaboration and participation throughout the budget development process.
Respectfully submitted,
Budget
Summary
● Overview of the
Operating Budget
City of Fontana, California • Supplemental Budget 2026/2027 Budget Summary
8 Overview of the Operating Budget
The City’s Operating Budget is a flexible spending plan that is the legal authority for departments to commit financial resources to provide services within the City of Fontana.
Adopted
Fiscal Year 2026-27 Revenue Expenditures Transfers In Transfers Out Results from
Operations
General Fund $ 204,593,030 $ 160,029,210 $ 12,837,900 $ 53,369,240 $ 4,032,480 Other General Fund 17,375,960 34,423,280 23,053,320 - 6,006,000 Other City Funds 137,242,740 132,273,090 33,364,280 15,886,260 22,447,670 Fire Protection District 86,290,710 74,508,670 3,000,000 3,000,000 11,782,040 Housing Authority 2,823,350 643,900 - - 2,179,450 Community Foundation 2,500 76,600 - - (74,100) Totals $ 448,328,290 $ 401,954,750 $ 72,255,500 $ 72,255,500 $ 46,373,540 Budget Summary
Revised
Fiscal Year 2026-27 Revenue Expenditures Transfers In Transfers Out Results from
Operations
General Fund $ 214,023,770 $ 167,279,600 $ 9,290,460 $ 55,208,560 $ 826,070 Other General Fund 19,410,540 36,775,030 23,586,270 6,962,950 (741,170) Other City Funds 133,514,090 146,515,130 40,598,460 11,303,680 16,293,740 Fire Protection District 86,837,460 77,792,870 5,000,000 5,000,000 9,044,590 Housing Authority 3,008,350 949,730 - - 2,058,620 Community Foundation 2,500 73,100 - - (70,600) Totals $ 456,796,710 $ 429,385,460 $ 78,475,190 $ 78,475,190 $ 27,411,250
City of Fontana, California • Supplemental Budget 2026/2027 Budget Summary
9 Overview of the Operating Budget (continued)
Revenue History by Category
Current
FY 2025-26
Adopted
2026-27
Changes
2026-27
Revised
2026-27
Sales Tax $ 54,914,670 $ 56,548,090 $ (1,439,920) $ 55,108,170 Transactional Use Tax 43,603,350 44,019,830 4,091,170 48,111,000 Property Tax 126,355,240 131,744,240 2,135,090 133,879,330 Interest And Rentals 7,038,320 5,317,580 4,721,680 10,039,260 Franchise Fees 11,478,300 11,857,290 - 11,857,290 Business Related 11,260,870 11,748,350 69,520 11,817,870 Development Related 35,794,990 35,580,790 155,710 35,736,500 Recreation 4,220,670 4,226,210 - 4,226,210
Reimbursables & Other Revenues 208,918,533 92,510,690 1,651,010 94,161,700 From Other Agencies 27,923,780 22,136,150 (2,562,470) 19,573,680 Debt Proceeds 144,969,880 - - -
Internal Services Charges 8,612,055 8,588,190 38,430 8,626,620 Special Assessments 22,234,040 23,800,880 (391,800) 23,409,080 Motor Vehicle Lieu 250,000 250,000 - 250,000
Total Revenues $ 707,574,698 $ 448,328,290 $ 8,468,420 $ 456,796,710 Operating Transfers In 104,998,218 72,255,500 6,219,690 78,475,190 $ 812,572,916 $ 520,583,790 $ 14,688,110 $ 535,271,900
Revenue History by Entity
Current
FY 2025-26
Adopted
FY 2026-27
Changes
FY 2026-27
Revised
FY 2026-27
City of Fontana $ 619,929,568 $ 359,211,730 $ 7,736,670 $ 366,948,400 Fontana Fire Protection District 81,658,990 86,290,710 546,750 86,837,460 Fontana Housing Authority 5,823,855 2,823,350 185,000 3,008,350 Fontana Community Foundation 162,285 2,500 - 2,500 Total Revenues $ 707,574,698 $ 448,328,290 $ 8,468,420 $ 456,796,710
City of Fontana, California • Supplemental Budget 2026/2027 Budget Summary
10 Overview of the Operating Budget (continued)
Expenditure History by Category
Current
FY 2025-26
Adopted
2026-27
Changes
2026-27
Revised
2026-27
Personnel Services $ 152,729,218 $ 154,538,810 $ 5,210,790 $ 159,749,600 Operating Costs 64,106,219 45,752,910 3,072,790 48,825,700 Contractual Services 189,876,633 132,507,820 8,219,350 140,727,170 Internal Services Charges 16,497,505 16,759,320 1,295,560 18,054,880 Capital Expenditure 417,307,967 25,748,470 5,006,740 30,755,210 Debt Service 35,543,621 4,145,330 6,962,950 11,108,280 Contributions To 27,673,779 21,886,150 (2,337,470) 19,548,680 Other Financing Uses 625,500 615,940 - 615,940
Total Expenditures $ 904,360,442 $ 401,954,750 $ 27,430,710 $ 429,385,460 Operating Transfers Out 104,998,218 72,255,500 6,219,690 78,475,190 $ 1,009,358,660 $ 474,210,250 $ 33,650,400 $ 507,860,650
Expenditure History by Entity
Current
FY 2025-26
Adopted
FY 2026-27
Changes
FY 2026-27
Revised
FY 2026-27
City of Fontana $ 789,241,622 $ 326,725,580 $ 23,844,180 $ 350,569,760 Fontana Fire Protection District 105,580,515 74,508,670 3,284,200 77,792,870 Fontana Housing Authority 9,302,120 643,900 305,830 949,730 Fontana Community Foundation 236,185 76,600 (3,500) 73,100 Total Expenditures $ 904,360,442 $ 401,954,750 $ 27,430,710 $ 429,385,460
Fund Balance
● Other Funds –
Unreserved Fund
Balances
● Fontana Fire
Protection
District Funds –
Unreserved Fund
Balances
● Fontana Housing
Authority Funds
– Unreserved
Fund Balances
● Fontana
Community
Foundation Fund
– Unreserved Fund
Balance
City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
12 City of Fontana General Fund – Fund Balance Report
Fiscal Year 2026-27
2023/24
Audited
Actuals
2024/25
Audited
Actuals
2025/2026
2026/27
Adopted
2026/27
Revised
Adopted
Budget
Current
Budget
Revenues $ 151,466,541 $ 164,278,569 $ 197,996,520 $ 202,069,251 $ 204,593,030 $ 214,023,770 Expenditures 128,062,185 136,851,861 153,758,210 160,797,340 160,029,210 167,279,600 Revenues over (under) expenditures 23,404,356 27,426,708 44,238,310 41,271,911 44,563,820 46,744,170 Other sources & uses:
Operating transfers in $ 11,566,054 12,384,062 12,244,050 12,262,084 12,837,900 9,290,460 Operating transfers out (43,805,438) (45,398,527) (52,916,410) (53,985,040) (53,369,240) (55,208,560) Total other sources & uses (32,239,384) (33,014,465) (40,672,360) (41,722,956) (40,531,340) (45,918,100) Revenues & other sources over (under)
expenditures and other uses (8,835,028) (5,587,757) 3,565,950 (451,045) 4,032,480 826,070 Est. Fund balance, beginning of year 73,633,725 66,669,035 53,759,036 63,017,927 57,324,986 62,566,882 Estimated Fund balance, end of year $ 64,798,697 $ 61,081,278 $ 57,324,986 $ 62,566,882 $ 61,357,466 $ 63,392,952
FUND BALANCE
Reserved
Inventories $ 512,764 $ 340,263 $ 512,764 $ 340,263 $ 512,764 $ 340,263 Total reserved 512,764 340,263 512,764 340,263 512,764 340,263 Designated
Economic Uncertainty $ - $ - $ - $ - $ - $ -
CalPERS UAL Forecasted Increases - - - - - - PERS Rate Stability 12,204,822 13,644,923 11,651,142 14,355,753 11,651,142 14,355,753 15% Contingency - - - - -
40% Contingency (funded @ 26%) 33,087,836 33,087,836 38,377,050 39,794,070 39,944,810 43,492,700 Animal Shelter JPA 800,000 800,000 582,570 582,570 582,570 582,570 Operating Contingencies 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Future Projects and Commitments 750,000 750,000 3,201,460 4,494,226 5,666,180 1,621,666 Unappropriated 14,443,275 9,458,256 - - - - Fund Balance $ 64,798,697 $ 61,081,278 $ 57,324,986 $ 62,566,882 $ 61,357,466 $ 63,392,952 Total available for contingencies as of
July 1 $ 33,087,836 $ 33,087,836 $ 38,377,050 $ 39,794,070 $ 39,944,810 $ 43,492,700 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
13 Other Funds
Unreserved Fund Balances
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out Other General Funds:
102 City Technology $ 295,485 $ - $ 9,191,690 $ (9,291,240) $ - $ 195,935 103 Facility Maintenance 52,982 - 9,955,570 (10,008,040) - 512 104 Office of Emergency Svcs 1,126,910 - - (58,840) - 1,068,070 105 KFON 862,992 250,000 - (303,090) - 809,902 106 Self-Insurance 21,262,439 12,054,580 - (12,307,380) - 21,009,639 107 Retiree Medical Benefits 2,751,964 268,000 2,600,000 (2,827,270) - 2,792,694 108 Supplemental Retirement 36,162 - 35,000 (36,570) - 34,592 110 GF Operating Projects 25,272 - 1,374,510 (1,374,510) - 25,272 115 Lease-Fire 3 6,533,460 429,500 - (6,962,950) 13 125 Storm Water Compliance 360,399 304,500 - (568,090) - 96,809 Total Other General Funds $ 26,774,608 $ 19,410,540 $ 23,586,270 $ (36,775,030) $ (6,962,950) $ 26,033,438
Special Revenue Funds:
201 Muni Svcs Fiscal Impact $ 25,799,256 $ 943,100 $ - $ - $ (1,265,350) $ 25,477,006 221 Federal Seizure Treasury 156,577 - - (75,000) - 81,577 222 Crime Prev Asset Seizure 19,255 2,500 - (18,000) - 3,755 223 Federal Asset Seizure 6,299,928 2,000,000 - (3,823,640) - 4,476,288 224 State Asset Seizure 488,215 20,000 - (69,910) - 438,305 225 PD Traffic Safety 3,430,912 400,000 - (304,250) - 3,526,662 226 Opioid Settlement 615,156 250,000 - - (9,730) 855,426 241 Air Quality Mgmt Dist 574,606 304,000 - (20,000) (3,550) 855,056 243 Traffic Safety 93,052 45,000 - (54,270) - 83,782 244 Prop 1B 146,491 - - - - 146,491
246 Measure I 2010-2040 Local 4,333,363 5,873,110 - (3,402,550) (465,750) 6,338,173 281 Gas Tax (State) 820,428 6,251,840 - (5,815,050) (398,480) 858,738 282 Solid Waste Mitigation 9,298,720 5,505,000 - (3,170,970) (348,730) 11,284,020 283 Road Maintenance & Rehab 3,049,548 6,149,640 - (6,149,640) - 3,049,548 301 Grants - 23,200 - 53,320 (76,520) -
322 State COPS AB 3229 1,396,074 400,000 - (474,110) - 1,321,964 362 CDBG 438,539 2,115,710 - (2,081,230) (34,480) 438,539 363 HOME 298,029 588,010 - (588,010) - 298,029 385 After School Program - 4,407,400 - (4,119,680) (268,500) 19,220 386 ASES ELO-P Grant - 13,127,390 - (12,592,750) (501,000) 33,640 395 LMD #1 City Wide - 909,540 908,510 (1,604,690) (213,360) - 396 LMD #2 Vlg of Heritage - 2,743,980 1,602,340 (3,881,820) (464,500) - 397 LMD #3-1 Empire Center 251,726 62,120 - (76,980) (7,270) 229,596 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
14 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out 398 LMD #3 Hunter’s Ridge 1,940,150 1,061,860 - (1,260,450) (160,210) 1,581,350 399 LLMD #3 Hunter’s Ridge 86,264 37,260 - (36,730) (2,390) 84,404 401 CFD #1 Southridge Village 956,580 7,166,800 - (5,391,650) (2,396,180) 335,550 403 CFD #6-3A Bellgrove II 492,176 245,800 - (346,200) - 391,776 404 CFD #6-2 N Morningside 335,047 110,290 - (133,110) - 312,227 405 CFD #6-1 Stratham 443,845 214,470 - (294,880) - 363,435 406 CFD #6 The Landings 2,869,495 425,540 - (699,680) - 2,595,355 407 CFD #7 Country Club Est 151,505 146,300 - (276,090) - 21,715 408 CFD #8 Presley 415,460 83,090 - (199,280) - 299,270 409 CFD #9M Morningside - 212,340 56,380 (268,720) - - 410 CFD #10M Jurupa Ind 206,458 42,610 - (15,220) - 233,848 412 CFD #12 Sierra Lakes 1,160,896 1,033,680 - (1,350,060) - 844,516 413 CFD #13M Summit Heights 29,450 581,670 71,220 (682,340) - - 414 CFD #14M Sycamore Hills 8,970 500,030 59,530 (568,530) - - 415 CFD #15M Silver Ridge 80,270 382,210 74,270 (536,750) - - 416 CFD #16M Ventana Pointe 34,430 55,970 - (76,760) - 13,640 418 CFD #18M Badiola Homes 45,964 7,290 - (11,630) - 41,624 420 CFD #20M 42,219 39,590 - (46,560) - 35,249 421 CFD #21M 242,728 42,590 - (53,820) - 231,498 423 CFD #23M 23,597 9,670 - (18,910) - 14,357 424 CFD #24M 187,526 48,240 - (74,180) - 161,586 425 CFD #25M 250,946 95,960 - (130,580) - 216,326 427 CFD #27M - 70,850 - (63,120) - 7,730
428 CFD #28M 395,404 170,280 - (258,200) - 307,484 429 CFD #29M - 34,390 10,360 (44,750) - -
430 CFD #30M 686,486 250,680 - (352,750) - 584,416 431 CFD #31 Citrus Heights No 878,608 500,240 - (745,210) - 633,638 432 CFD #32M 105,335 19,470 - (36,370) - 88,435 433 CFD #33M Empire Lighting 124,177 46,700 - (52,750) - 118,127 434 CFD #34 Empire Det Basin 261,577 21,140 - (32,870) - 249,847 435 CFD #35M 845,381 603,660 - (489,530) (71,220) 888,291 436 CFD #36M 14,620 28,680 1,800 (45,100) - - 437 CFD #37 Montelago 35,963 98,460 - (104,750) - 29,673 438 CFD #38M 892,472 181,870 - (267,320) - 807,022 439 CFD #39M 12,207 27,830 - (34,910) - 5,127 440 CFD #40M 80,196 10,950 - (19,640) - 71,506 441 CFD #41M 116,999 16,140 - (19,310) - 113,829 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
15 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out 442 CFD #42M 216,999 51,360 - (64,000) (3,110) 201,249 444 CFD #44M 20,518 10,500 - (13,090) - 17,928 445 CFD #45M 283,051 113,380 - (129,510) - 266,921 446 CFD #46M 300,636 49,890 - (61,000) (1,800) 287,726 447 CFD #47M - 13,240 - (12,370) - 870
448 CFD #48M 435,255 76,050 - (68,750) (10,360) 432,195 449 CFD #49M 19,949 14,470 - (12,370) - 22,049 450 CFD #50M 63,896 46,680 - (70,440) - 40,136 451 CFD #51M 26,891 75,350 - (82,130) - 20,111 453 CFD #53M 84,153 9,080 - (11,630) - 81,603 454 CFD #54M - 28,850 3,110 (31,960) - -
455 CFD #55M 60,697 7,320 - (6,550) - 61,467 456 CFD #56M 127,217 27,860 - (67,630) - 87,447 457 CFD #57M 52,057 16,950 - (13,870) - 55,137 458 CFD #58M 17,506 4,720 - (10,180) - 12,046 459 CFD #59M 13,490 2,500 - (4,360) - 11,630 460 CFD #60M 79,797 12,940 - (15,580) - 77,157 461 CFD #61M 390,345 57,490 - (70,740) - 377,095 462 CFD #62M 53,088 5,690 - (10,820) - 47,958 463 CFD #63M 622,435 54,640 - (74,090) (130,650) 472,335 464 CFD #64M 90,582 5,070 - (5,820) - 89,832 465 CFD #65M 202,864 20,430 - (27,300) - 195,994 467 CFD #67M 183,111 43,450 - (53,820) - 172,741 468 CFD #68M 148,938 25,280 - (35,340) - 138,878 469 CFD #69M 507,224 178,130 - (248,860) - 436,494 470 CFD #70 Avellino 205,304 80,220 - (89,120) - 196,404 471 CFD #71 Sierra Crest 390,180 132,740 - (136,000) - 386,920 472 CFD #72M 22,532 12,650 - (16,310) - 18,872 473 CFD #73M 291,105 67,580 - (88,390) - 270,295 474 CFD #74M 570,195 84,810 - (138,670) - 516,335 475 CFD #75M 51,018 15,340 - (23,390) - 42,968 476 CFD #76M 69,341 39,370 - (39,150) - 69,561 477 CFD #77M 45,521 13,820 - (17,640) - 41,701 478 CFD #78M 232,360 90,920 - (149,090) - 174,190 479 CFD #79M 230,069 21,500 - (72,730) - 178,839 480 CFD #80 Bella Strada 372,376 240,820 - (278,280) - 334,916 481 CFD #81M 51,217 132,250 - (152,050) - 31,417 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
16 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out 482 CFD #82M 240,404 29,480 - (80,000) - 189,884 483 CFD #83M 198,463 63,940 - (73,140) - 189,263 484 CFD #84M 43,760 20,280 - (21,820) - 42,220 485 CFD #85 The Meadows 1,086,002 431,720 - (437,180) (5,350) 1,075,192 486 CFD #86 Etiwanda Ridge 184,998 67,660 - (77,480) - 175,178 487 CFD #87 El Paseo 202,266 88,840 - (175,280) - 115,826 488 CFD #88 Sierra Crest II 341,627 113,730 - (130,190) - 325,167 489 CFD #89 Belrose 239,889 60,980 - (80,270) - 220,599 490 CFD #90 Summit at Rosena 1,451,403 363,610 - (442,040) - 1,372,973 491 CFD #91M 39,249 6,320 - (5,820) - 39,749 492 CFD #92M 96,643 17,570 - (13,810) - 100,403 493 CFD #93M 37,840 13,290 - (10,920) - 40,210 494 CFD #94M 9,798 2,180 - (4,360) - 7,618
495 CFD #95 Summit at Rosena II 362,215 184,120 - (207,550) - 338,785 496 CFD #96M Tr. 19957 41,962 11,560 - (10,590) - 42,932 497 CFD #97M 27,857 5,480 - (9,460) - 23,877 498 CFD #98M 29,634 6,290 - (6,550) - 29,374 500 CFD #100M Tr 2023 270,212 82,990 - (140,380) - 212,822 501 CFD #101M 39,091 8,320 - (8,720) - 38,691 502 CFD #102M 25,715 5,210 - (4,360) - 26,565 503 CFD #103M Estrada 23,394 4,510 - (3,640) - 24,264 504 CFD #104M 44,587 14,060 - (12,060) - 46,587 505 CFD #105M Tr 20346 106,205 50,890 - (69,840) - 87,255 506 CFD #106 Mountainview 271,021 92,070 - (116,070) - 247,021 507 CFD #107 Highland 60,191 45,900 - (77,830) - 28,261 509 CFD#109 Narra Hills 622,803 353,570 - (352,030) - 624,343 510 CFD #510M 38,386 17,770 - (13,090) - 43,066 511 CFD #511 Monterado 55,330 83,340 5,350 (144,020) - - 512 CFD #512 The Gardens 125,198 350,270 - (382,570) - 92,898 513 CFD #113 64,960 74,700 - (81,470) - 58,190 514 CFD #114M 55,080 56,180 - (61,820) - 49,440 515 CFD #115M 426,000 426,000 - (21,100) (59,530) 771,370 516 CFD #116M 66,930 76,970 - (92,370) - 51,530 Total Special Revenue Funds $ 85,424,308 $ 71,859,280 $ 2,792,870 $ (69,078,800) $ (6,898,020) $ 84,099,638
City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
17 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out Debt Service Funds:
580 General Debt Service $ 58,974 $ 1,119,300 $ 9,828,880 $ (10,952,180) $ - $ 54,974 Total Debt Service Funds $ 58,974 $ 1,119,300 $ 9,828,880 $ (10,952,180) $ - $ 54,974
Capital Project Funds:
601 Capital Reinvestment $ 1,380 $ 1,346,620 $ 2,500,000 $ (3,338,700) $ (300,000) $ 209,300 602 Capital Improvement 219,841 210,000 - - - 429,841 603 Future Capital Projects 8,112,640 - - - - 8,112,640 604 Capital Project -TUT 5,194,033 - 24,055,510 (22,179,920) - 7,069,623 620 San Sevaine Flood Control 3,207,868 585,000 - - (7,460) 3,785,408 621 Upper Etiwanda Flood Cont 49,554 - - - - 49,554 622 Storm Drain 10,967,270 780,000 - (47,100) (77,270) 11,622,900 623 Sewer Expansion 7,420,970 5,205,770 - - (1,870) 12,624,870 630 Circulation Mitigation 19,859,715 4,917,030 - (12,670) (47,730) 24,716,345 631 Fire Assessment 377,194 260,000 - - (272,010) 365,184 632 General Government 2,295,161 430,000 - - (21,470) 2,703,691 633 Landscape Medians 1,458,525 400,000 - - (29,330) 1,829,195 634 Library Cap Improvement 1,628,578 152,090 - - (7,100) 1,773,568 635 Parks Development 15,505,377 3,904,230 - - (35,790) 19,373,817 636 Police Capital Facilities 4,920,674 655,500 - (100,000) (36,770) 5,439,404 637 Underground Utilities 1,808,879 600,000 - - - 2,408,879 657 CFD #31 Citrus Heights No 1,894,388 - - - - 1,894,388 658 CFD #37 Montelago 6,052 - - - - 6,052
659 CFD #70 Avellino 798 - - - - 798
660 CFD #71 Sierra Crest 2,686 - - - - 2,686 661 CFD #80 Bella Strada 15,782 - - - - 15,782 663 CFD #74B Citrus/Summit 192,800 - - - - 192,800 664 CFD #86 Etiwanda Ridge 989,653 - - - - 989,653 665 CFD #85 The Meadows 19,502 - - - - 19,502 666 CFD #88 Sierra Crest II 105,422 - - - - 105,422 668 CFD #90 Summit @ Rosena Ph 1 8,033,351 - - - - 8,033,351 669 CFD #95 Summit at Rosena II 5,907,329 - - - - 5,907,329 670 CFD #87 El Paseo 960,065 - - - - 960,065 671 CFD #106 MountainView 51,862 - - - - 51,862 672 CFD #99 The Retreat 72,165 - - - - 72,165 673 CFD #100 Victoria 2,347,596 - - - - 2,347,596 674 CFD #111 Monterado 3,019,433 - - - - 3,019,433 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
18 Other Funds
Unreserved Fund Balances – continued
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out 675 CFD#107 Highland 779,285 - - - - 779,285 676 CFD#109 Narra Hills 75,569 - - - - 75,569 677 CFD #112 The Gardens Phase One 6,395,929 - - - - 6,395,929 Total Capital Project Funds $ 113,897,326 $ 19,446,240 $ 26,555,510 $ (25,678,390) $ (836,800) $ 133,383,886
Enterprise Funds:
701 Sewer Maint & Operations $ 10,411,057 $ 31,162,640 $ - $ (27,449,870) $ (3,556,530) $ 10,567,297 702 Sewer Capital Projects 0 300,010 - (138,350) (12,330) 149,330 703 Sewer Replacement 831,585 1,000,000 1,171,200 (1,894,450) - 1,108,335 710 Water Utility 952,518 - - - - 952,518
Total Enterprise Funds $ 12,195,159 $ 32,462,650 $ 1,171,200 $ (29,482,670) $ (3,568,860) $ 12,777,479
Internal Service Funds:
751 Fleet Operations $ 15,168,958 $ 8,626,620 $ 250,000 $ (11,323,090) $ - $ 12,722,488 Total Internal Service Funds $ 15,168,958 $ 8,626,620 $ 250,000 $ (11,323,090) $ - $ 12,722,488
TOTAL ALL FUNDS $ 253,519,334 $ 152,924,630 $ 64,184,730 $ (183,290,160) $ (18,266,630) $ 269,071,904 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
19 Fontana Fire Protection District
Unreserved Fund Balances
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
210 Fontana Fire District $ 21,260,377 $ 86,837,460 $ - $ (74,362,190) $ (5,000,000) $ 28,735,647 211 FFD - CFD 2002-2 5,060,460 - - (287,750) - 4,772,710 Total Special Revenue Funds $ 26,320,837 $ 86,837,460 $ - $ (74,649,940) $ (5,000,000) $ 33,508,357
Capital Projects Funds:
610 Fire Capital Projects $ 2,490,857 $ - $ 5,000,000 $ (3,142,930) $ - $ 4,347,927 Total Capital Project Fund $ 2,490,857 $ - $ 5,000,000 $ (3,142,930) $ - $ 4,347,927
TOTAL FIRE DISTRICT FUNDS $ 28,811,694 $ 86,837,460 $ 5,000,000 $ (77,792,870) $ (5,000,000) $ 37,856,284 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
20 Fontana Housing Authority
Unreserved Fund Balances
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
290 Housing Successor-Low/Mod $ 212,455 $ - $ - $ - $ - $ 212,455 291 Housing Authority AB 1486 3,669,617 - - - - 3,669,617 297 Housing Authority - LMIHF 12,302,407 851,000 - (750,870) - 12,402,537 Total Special Revenue Funds $ 16,184,479 $ 851,000 $ - $ (750,870) $ - $ 16,284,609
Capital Projects Funds:
697 Fontana Housing Authority $ 1,469,496 $ 257,350 $ - $ (168,360) $ - $ 1,558,486 698 Affordable Housing Trust 5,892,131 1,900,000 - (30,500) - 7,761,631 Total Capital Project Funds $ 7,361,627 $ 2,157,350 $ - $ (198,860) $ - $ 9,320,117
TOTAL HOUSING AUTHORITY FUNDS $ 23,546,106 $ 3,008,350 $ - $ (949,730) $ - $ 25,604,726 City of Fontana, California • Supplemental Budget 2026/2027 Fund Balance
21 Fontana Community Foundation
Unreserved Fund Balances
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget Projected
Fund Balance
June 30, 2027 Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
299 Community Foundation $ 398,216 $ 2,500 $ - $ (73,100) $ - $ 327,616 Total Special Revenue Funds $ 398,216 $ 2,500 $ - $ (73,100) $ - $ 327,616 Revenues
● General Fund Revenue
Summary
● Fund Revenue Summary –
All Entities
City of Fontana, California • Supplemental Budget 2026/2027 Revenues
23 General Fund Revenue Summary
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
General Fund Revenue Summary
SALES TAX 54,914,670 56,548,090 55,108,170 (1,439,920) -2.55% TRANSACTIONAL USE TAX 43,603,350 44,019,830 48,111,000 4,091,170 9.29% PROPERTY TAX 48,690,790 49,603,270 51,345,790 1,742,520 3.51% INTEREST AND RENTALS 5,398,975 3,802,260 5,202,260 1,400,000 36.82% FRANCHISE FEES 10,828,300 11,207,290 11,207,290 - 0.00% BUSINESS RELATED 11,260,870 11,748,350 11,817,870 69,520 0.59% DEVELOPMENT RELATED 9,599,490 9,599,490 9,599,490 - 0.00% RECREATION 4,220,670 4,226,210 4,226,210 - 0.00%
OTHER REVENUES 2,104,740 2,062,970 3,918,290 1,855,320 89.93% REIMBURSABLES 1,807,086 1,794,870 1,794,870 - 0.00% FROM OTHER AGENCIES 9,390,310 9,730,400 11,442,530 1,712,130 17.60% MOTOR VEHICLE LIEU 250,000 250,000 250,000 - 0.00% TOTAL GENERAL FUND REVENUES 202,069,251 204,593,030 214,023,770 9,430,740 4�61% City of Fontana, California • Supplemental Budget 2026/2027 Revenues
24 Fund Revenue Summary
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
City of Fontana 619,929,568 359,211,730 366,948,400 7,736,670 2�15% General Fund 202,069,251 204,593,030 214,023,770 9,430,740 4�61% 101 General Fund 202,069,251 204,593,030 214,023,770 9,430,740 4.61% Other General Fund 17,508,925 17,375,960 19,410,540 2,034,580 11�71% 105 KFON 250,000 250,000 250,000 - 0.00%
106 Self-Insurance 10,384,803 10,669,490 12,054,580 1,385,090 12.98% 107 Retiree Medical Benefits 265,000 268,000 268,000 - 0.00% 110 GF Operating Projects 650 - - - 0.00%
115 Lease-Fire 6,303,972 5,883,970 6,533,460 649,490 11.04% 125 Storm Water Compliance 304,500 304,500 304,500 - 0.00% Special Revenue Funds 180,654,808 71,617,720 71,859,280 241,560 0�34% 201 Muni Svcs Fiscal Impact 943,100 943,100 943,100 - 0.00% 221 Federal Seizure Treasury 100,000 - - - 0.00%
222 Crime Prev Asset Seizure 2,500 2,500 2,500 - 0.00% 223 Federal Asset Seizure 1,000,000 2,000,000 2,000,000 - 0.00% 224 State Asset Seizure 20,000 20,000 20,000 - 0.00% 225 PD Traffic Safety 400,000 400,000 400,000 - 0.00% 226 Opioid Settlement 847,643 - 250,000 250,000 0.00% 241 Air Quality Mgmt Dist 304,000 304,000 304,000 - 0.00% 243 Traffic Safety 45,000 45,000 45,000 - 0.00%
245 Measure I 2010-2040 Reimb 27,011,651 - - - 0.00% 246 Measure I 2010-2040 Local 5,710,860 5,873,110 5,873,110 - 0.00% 281 Gas Tax (State) 6,012,640 6,251,840 6,251,840 - 0.00% 282 Solid Waste Mitigation 5,505,000 5,505,000 5,505,000 - 0.00% 283 Road Maintenance & Rehab 7,094,017 5,800,000 6,149,640 349,640 6.03% 301 Grants 69,914,090 23,200 23,200 - 0.00%
303 TDA/Article 3 1,632,271 - - - 0.00%
304 ARPA - County 1,140,880 - - - 0.00%
322 State COPS AB 3229 672,000 400,000 400,000 - 0.00% 362 CDBG 5,123,947 2,070,000 2,115,710 45,710 2.21% 363 HOME 7,362,079 600,000 588,010 (11,990) (2.00%) 385 After School Program 4,407,400 4,407,400 4,407,400 - 0.00% 386 ASES ELO-P Grant 13,127,390 13,127,390 13,127,390 - 0.00% 395 LMD #1 City Wide 909,540 909,540 909,540 - 0.00% 396 LMD #2 Vlg of Heritage 2,690,247 2,743,980 2,743,980 - 0.00% 397 LMD #3-1 Empire Center 62,120 62,120 62,120 - 0.00% 398 LMD #3 Hunter’s Ridge 965,370 1,061,860 1,061,860 - 0.00% 399 LLMD #3 Hunter’s Ridge 35,810 37,260 37,260 - 0.00% 401 CFD #1 Southridge Village 6,516,335 7,237,000 7,166,800 (70,200) (0.97%) 403 CFD #6-3A Bellgrove II 228,660 228,660 245,800 17,140 7.50% City of Fontana, California • Supplemental Budget 2026/2027 Revenues
25 Fund Revenue Summary - continued
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
404 CFD #6-2 N Morningside 110,290 112,170 110,290 (1,880) (1.68%) 405 CFD #6-1 Stratham 209,240 219,700 214,470 (5,230) (2.38%) 406 CFD #6 The Landings 425,540 425,540 425,540 - 0.00% 407 CFD #7 Country Club Est 127,260 139,950 146,300 6,350 4.54% 408 CFD #8 Presley 81,458 89,490 83,090 (6,400) (7.15%) 409 CFD #9M Morningside 184,680 203,120 212,340 9,220 4.54% 410 CFD #10M Jurupa Ind 42,610 46,870 42,610 (4,260) (9.09%) 412 CFD #12 Sierra Lakes 1,033,680 1,136,990 1,033,680 (103,310) (9.09%) 413 CFD #13M Summit Heights 559,310 615,190 581,670 (33,520) (5.45%) 414 CFD #14M Sycamore Hills 480,820 528,860 500,030 (28,830) (5.45%) 415 CFD #15M Silver Ridge 332,430 365,620 382,210 16,590 4.54% 416 CFD #16M Ventana Pointe 48,670 53,540 55,970 2,430 4.54% 418 CFD #18M Badiola Homes 7,010 7,010 7,290 280 3.99% 420 CFD #20M 38,070 41,880 39,590 (2,290) (5.47%)
421 CFD #21M 40,950 40,950 42,590 1,640 4.00%
423 CFD #23M 8,410 9,240 9,670 430 4.65%
424 CFD #24M 46,400 46,400 48,240 1,840 3.97%
425 CFD #25M 92,270 101,490 95,960 (5,530) (5.45%) 427 CFD #27M 66,210 72,830 70,850 (1,980) (2.72%)
428 CFD #28M 163,730 171,920 170,280 (1,640) (0.95%) 429 CFD #29M 29,910 32,900 34,390 1,490 4.53%
430 CFD #30M 241,050 241,050 250,680 9,630 4.00%
431 CFD #31 Citrus Heights No 481,040 481,040 500,240 19,200 3.99% 432 CFD #32M 18,730 18,730 19,470 740 3.95%
433 CFD #33M Empire Lighting 46,700 51,370 46,700 (4,670) (9.09%) 434 CFD #34 Empire Det Basin 21,140 21,140 21,140 - 0.00% 435 CFD #35M 603,660 663,980 603,660 (60,320) (9.08%) 436 CFD #36M 24,940 27,430 28,680 1,250 4.56%
437 CFD #37 Montelago 98,460 108,290 98,460 (9,830) (9.08%) 438 CFD #38M 181,870 181,870 181,870 - 0.00%
439 CFD #39M 24,200 26,620 27,830 1,210 4.55%
440 CFD #40M 10,530 10,530 10,950 420 3.99%
441 CFD #41M 15,520 15,520 16,140 620 3.99%
442 CFD #42M 49,380 54,320 51,360 (2,960) (5.45%)
444 CFD #44M 10,090 11,100 10,500 (600) (5.41%)
445 CFD #45M 113,370 124,700 113,380 (11,320) (9.08%) 446 CFD #46M 49,890 49,890 49,890 - 0.00%
447 CFD #47M 12,980 14,280 13,240 (1,040) (7.28%)
448 CFD #48M 76,050 76,050 76,050 - 0.00%
449 CFD #49M 14,470 15,910 14,470 (1,440) (9.05%)
City of Fontana, California • Supplemental Budget 2026/2027 Revenues
26 Fund Revenue Summary - continued
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
450 CFD #50M 40,640 44,670 46,680 2,010 4.50%
451 CFD #51M 75,350 80,570 75,350 (5,220) (6.48%)
453 CFD #53M 9,080 9,080 9,080 - 0.00%
454 CFD #54M 28,280 31,110 28,850 (2,260) (7.26%)
455 CFD #55M 7,320 7,320 7,320 - 0.00%
456 CFD #56M 26,040 26,040 27,860 1,820 6.99%
457 CFD #57M 16,950 18,640 16,950 (1,690) (9.07%)
458 CFD #58M 4,410 4,410 4,720 310 7.03%
459 CFD #59M 2,400 2,400 2,500 100 4.17%
460 CFD #60M 12,940 12,940 12,940 - 0.00%
461 CFD #61M 55,280 55,280 57,490 2,210 4.00%
462 CFD #62M 5,580 5,580 5,690 110 1.97%
463 CFD #63M 54,640 54,640 54,640 - 0.00%
464 CFD #64M 5,070 5,070 5,070 - 0.00%
465 CFD #65M 20,430 20,430 20,430 - 0.00%
467 CFD #67M 43,450 43,450 43,450 - 0.00%
468 CFD #68M 25,280 25,280 25,280 - 0.00%
469 CFD #69M 178,130 187,020 178,130 (8,890) (4.75%) 470 CFD #70 Avellino 80,220 80,220 80,220 - 0.00%
471 CFD #71 Sierra Crest 132,740 146,000 132,740 (13,260) (9.08%) 472 CFD #72M 12,160 13,380 12,650 (730) (5.46%)
473 CFD #73M 67,580 67,580 67,580 - 0.00%
474 CFD #74M 84,810 84,810 84,810 - 0.00%
475 CFD #75M 14,750 15,040 15,340 300 1.99%
476 CFD #76M 37,860 41,640 39,370 (2,270) (5.45%)
477 CFD #77M 13,290 13,550 13,820 270 1.99%
478 CFD #78M 79,060 86,970 90,920 3,950 4.54%
479 CFD #79M 21,500 21,500 21,500 - 0.00%
480 CFD #80 Bella Strada 240,810 264,880 240,820 (24,060) (9.08%) 481 CFD #81M 123,610 128,550 132,250 3,700 2.88%
482 CFD #82M 29,480 29,480 29,480 - 0.00%
483 CFD #83M 63,940 63,940 63,940 - 0.00%
484 CFD #84M 19,500 19,500 20,280 780 4.00%
485 CFD #85 The Meadows 431,720 431,720 431,720 - 0.00% 486 CFD #86 Etiwanda Ridge 67,660 69,690 67,660 (2,030) (2.91%) 487 CFD #87 El Paseo 77,250 78,800 88,840 10,040 12.74% 488 CFD #88 Sierra Crest II 113,730 113,730 113,730 - 0.00% 489 CFD #89 Belrose 60,980 60,980 60,980 - 0.00%
490 CFD #90 Summit at Rosena 363,610 363,610 363,610 - 0.00% 491 CFD #91M 6,080 6,080 6,320 240 3.95%
City of Fontana, California • Supplemental Budget 2026/2027 Revenues
27 Fund Revenue Summary - continued
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
492 CFD #92M 17,220 17,220 17,570 350 2.03%
493 CFD #93M 12,780 14,050 13,290 (760) (5.41%)
494 CFD #94M 2,100 2,100 2,180 80 3.81%
495 CFD #95 Summit at Rosena II 184,120 202,500 184,120 (18,380) (9.08%) 496 CFD #96M Tr. 19957 11,330 11,670 11,560 (110) (0.94%) 497 CFD #97M 5,270 5,270 5,480 210 3.98%
498 CFD #98M 6,050 6,050 6,290 240 3.97%
500 CFD #100M Tr 2023 82,990 82,990 82,990 - 0.00% 501 CFD #101M 8,010 8,010 8,320 310 3.87%
502 CFD #102M 5,010 5,010 5,210 200 3.99%
503 CFD #103M Estrada 4,420 4,420 4,510 90 2.04%
504 CFD #104M 13,780 13,780 14,060 280 2.03%
505 CFD #105M Tr 20346 47,560 47,560 50,890 3,330 7.00% 506 CFD #106 Mountainview 92,070 92,070 92,070 - 0.00% 507 CFD #107 Highland 39,910 39,910 45,900 5,990 15.01% 509 CFD#109 Narra Hills 353,570 353,570 353,570 - 0.00% 510 CFD #510M 17,420 17,420 17,770 350 2.01%
511 CFD #511 Monterado 72,470 72,470 83,340 10,870 15.00% 512 CFD #512 The Gardens 304,580 304,580 350,270 45,690 15.00% 513 CFD #113 64,960 225,040 74,700 (150,340) (66.81%) 514 CFD #114M 55,080 55,080 56,180 1,100 2.00%
515 CFD #115M 426,000 426,000 426,000 - 0.00%
516 CFD #116M 66,930 66,930 76,970 10,040 15.00%
Debt Service Funds 26,090,580 1,119,300 1,119,300 - 0�00% 580 General Debt Service 26,090,580 1,119,300 1,119,300 - 0.00% Capital Projects Funds 151,713,580 23,454,880 19,446,240 (4,008,640) (17�09%) 601 Capital Reinvestment 131,575,206 5,355,260 1,346,620 (4,008,640) (74.85%) 602 Capital Improvement 1,979,354 210,000 210,000 - 0.00% 620 San Sevaine Flood Control 529,400 585,000 585,000 - 0.00% 622 Storm Drain 1,105,000 780,000 780,000 - 0.00%
623 Sewer Expansion 5,205,770 5,205,770 5,205,770 - 0.00% 630 Circulation Mitigation 4,917,030 4,917,030 4,917,030 - 0.00% 631 Fire Assessment 260,000 260,000 260,000 - 0.00% 632 General Government 430,000 430,000 430,000 - 0.00% 633 Landscape Medians 400,000 400,000 400,000 - 0.00% 634 Library Cap Improvement 152,090 152,090 152,090 - 0.00% 635 Parks Development 3,904,230 3,904,230 3,904,230 - 0.00% 636 Police Capital Facilities 655,500 655,500 655,500 - 0.00% 637 Underground Utilities 600,000 600,000 600,000 - 0.00% City of Fontana, California • Supplemental Budget 2026/2027 Revenues
28 Fund Revenue Summary - continued
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
Enterprise Funds 33,280,369 32,462,650 32,462,650 - 0�00% 701 Sewer Maint & Operations 31,162,640 31,162,640 31,162,640 - 0.00% 702 Sewer Capital Projects 300,010 300,010 300,010 - 0.00% 703 Sewer Replacement 1,000,000 1,000,000 1,000,000 - 0.00% 720 Stage Red 817,719 - - - 0.00%
Internal Service Funds 8,612,055 8,588,190 8,626,620 38,430 0�45% 751 Fleet Operations 8,612,055 8,588,190 8,626,620 38,430 0.45% Fontana Fire District 81,658,990 86,290,710 86,837,460 546,750 0�63% Special Revenue Funds 81,658,990 86,290,710 86,837,460 546,750 0�63% 210 Fontana Fire District 81,658,990 86,290,710 86,837,460 546,750 0.63% Capital Projects Funds - - - - 0�00%
Housing Authority 5,823,855 2,823,350 3,008,350 185,000 6�55% Special Revenue Funds 3,634,500 751,000 851,000 100,000 13�32% 295 Permanent Local Hsg Alloc 2,883,500 - - - 0.00% 297 Housing Authority - LMIHF 751,000 751,000 851,000 100,000 13.32% Capital Projects Funds 2,189,355 2,072,350 2,157,350 85,000 4�10% 697 Fontana Housing Authority 247,350 247,350 257,350 10,000 4.04% 698 Affordable Housing Trust 1,942,005 1,825,000 1,900,000 75,000 4.11% Community Foundation 162,285 2,500 2,500 - 0�00%
Special Revenue Funds 162,285 2,500 2,500 - 0�00%
299 Community Foundation 162,285 2,500 2,500 - 0.00% Total All Entities 707,574,698 448,328,290 456,796,710 8,468,420 1�89% Expenditures
● Fund Expenditure
Summary – All
Entities
City of Fontana, California • Supplemental Budget 2026/2027 Expenditures
30 Expenditure Summary
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
City of Fontana 789,241,622 326,725,580 350,569,760 23,844,180 7�30% General Fund 160,797,341 160,029,210 167,279,600 7,250,390 4�53% City Administration 4,792,072 4,995,310 4,933,390 (61,920) (1�24%) Business Development 861,469 854,590 961,680 107,090 12.53% City Attorney 128,750 132,610 132,610 - 0.00%
City Manager 1,793,557 1,834,950 1,892,510 57,560 3.14% Elected Officials 514,496 520,310 514,990 (5,320) (1.02%) Mktg and Communications 1,493,800 1,652,850 1,431,600 (221,250) (13.39%) Human Resources 2,204,120 2,515,770 2,606,630 90,860 3�61% HR Admin 2,204,120 2,515,770 2,606,630 90,860 3.61%
Administrative Services Admin 843,316 914,090 922,340 8,250 0�90% Administrative Svcs Admin 843,316 914,090 922,340 8,250 0.90% City Clerk 1,613,172 1,226,160 1,202,080 (24,080) (1�96%) Records and Elections 1,613,172 1,226,160 1,202,080 (24,080) (1.96%) Community Services 15,956,595 16,448,660 16,724,580 275,920 1�68% Arts/Marketing/Youth Svcs 1,912,121 2,006,160 2,016,140 9,980 0.50% Community Svcs Admin 2,121,085 2,272,970 2,644,620 371,650 16.35% Events & Athletic Services 6,031,836 6,149,270 6,206,150 56,880 0.92% Facility & Senior Svcs 5,891,553 6,020,260 5,857,670 (162,590) (2.70%) Innovation and Technology 5,287,724 5,643,930 5,731,110 87,180 1�54% Applications 2,543,231 2,686,820 2,269,900 (416,920) (15.52%) IT Administration 570,841 584,830 1,121,110 536,280 91.70% Infrastructure 1,438,116 1,605,150 1,519,690 (85,460) (5.32%) Operations 735,536 767,130 820,410 53,280 6.95%
Finance 6,511,441 6,048,730 6,494,120 445,390 7�36%
Accounting 2,685,039 2,657,880 2,610,410 (47,470) (1.79%) Budget 902,795 937,460 955,500 18,040 1.92%
Finance - - 33,660 33,660 0.00%
Finance Administration 1,289,956 1,024,720 1,186,710 161,990 15.81% Purchasing 798,220 830,990 838,400 7,410 0.89%
Revenue Operations Division 835,431 597,680 869,440 271,760 45.47% Development Services Admin 5,412,078 6,651,930 5,723,860 (928,070) (13�95%) DS Administration/Finance 3,304,630 3,405,310 2,741,050 (664,260) (19.51%) Development Svcs Admin 2,107,448 3,246,620 2,982,810 (263,810) (8.13%) Building and Safety 5,164,429 4,974,670 4,660,790 (313,880) (6�31%) Building and Safety Admin 1,060,778 877,180 878,710 1,530 0.17% Code Compliance 1,327,034 1,254,520 977,340 (277,180) (22.09%) Inspection Services 1,290,279 1,382,980 1,370,470 (12,510) (0.90%) Permit Processing 776,983 831,310 796,660 (34,650) (4.17%) Plan Check Services 709,355 628,680 637,610 8,930 1.42% City of Fontana, California • Supplemental Budget 2026/2027 Expenditures
31 Expenditure Summary – continued
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
Planning 4,550,224 3,827,400 3,897,210 69,810 1�82%
Planning 4,026,402 3,294,000 3,331,350 37,350 1.13%
Planning Administration 523,822 533,400 565,860 32,460 6.09% Public Works & Engineering 17,959,424 17,621,770 19,558,830 1,937,060 10�99% Capital Projects 53,905 86,650 86,650 - 0.00%
Environmental Compliance - - 1,705,300 1,705,300 0.00%
Land Development 2,958,086 3,043,620 2,946,210 (97,410) (3.20%) PW Admin 989,799 1,037,560 949,510 (88,050) (8.49%)
Parks & Landscape 9,687,943 9,786,880 10,158,110 371,230 3.79% Traffic Engineering 1,875,135 1,202,420 1,377,300 174,880 14.54% Utilities & Streets 2,394,556 2,464,640 2,335,750 (128,890) (5.23%) Police 90,502,746 89,160,790 94,824,660 5,663,870 6�35% Civilian Administration 9,001,027 9,068,970 9,159,840 90,870 1.00% Field Services 44,965,222 45,816,460 47,004,350 1,187,890 2.59% PD Administration 9,703,311 9,324,770 9,954,320 629,550 6.75% Police Chief Admin 836,280 855,550 907,490 51,940 6.07% Special Operations 25,996,906 24,095,040 27,798,660 3,703,620 15.37% Other General Fund 39,769,306 34,423,280 36,775,030 2,351,750 6�83% 102 City Technology 12,190,730 8,914,690 9,291,240 376,550 4.22% 103 Facility Maintenance 10,386,250 9,895,950 10,008,040 112,090 1.13% 104 Office of Emergency Svcs 123,413 60,880 58,840 (2,040) (3.35%) 105 KFON 1,323,790 301,590 303,090 1,500 0.50%
106 Self-Insurance 10,632,645 10,726,600 12,307,380 1,580,780 14.74% 107 Retiree Medical Benefits 2,813,960 2,813,620 2,827,270 13,650 0.49% 108 Supplemental Retirement 36,410 36,390 36,570 180 0.49% 110 GF Operating Projects 1,873,892 1,271,060 1,374,510 103,450 8.14% 125 Storm Water Compliance 388,216 402,500 568,090 165,590 41.14% Special Revenue Funds 190,066,485 62,936,540 69,078,800 6,142,260 9�76% 221 Federal Seizure Treasury 115,000 75,000 75,000 - 0.00% 222 Crime Prev Asset Seizure 18,000 18,000 18,000 - 0.00% 223 Federal Asset Seizure 6,838,943 2,681,800 3,823,640 1,141,840 42.58% 224 State Asset Seizure 72,820 68,990 69,910 920 1.33%
225 PD Traffic Safety 387,018 303,930 304,250 320 0.11% 226 Opioid Settlement 1,090,465 - - - 0.00%
241 Air Quality Mgmt Dist 603,519 - 20,000 20,000 0.00% 243 Traffic Safety 52,760 53,430 54,270 840 1.57%
245 Measure I 2010-2040 Reimb 24,136,407 - - - 0.00%
246 Measure I 2010-2040 Local 13,483,036 3,381,650 3,402,550 20,900 0.62% 281 Gas Tax (State) 6,925,745 5,873,910 5,815,050 (58,860) (1.00%) 282 Solid Waste Mitigation 5,379,647 3,125,240 3,170,970 45,730 1.46% City of Fontana, California • Supplemental Budget 2026/2027 Expenditures
32 Expenditure Summary – continued
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
283 Road Maintenance & Rehab 12,746,111 5,800,000 6,149,640 349,640 6.03% 301 Grants 58,539,232 (37,340) (53,320) (15,980) 42.80% 302 ARPA 2021 6,245,857 - - - 0.00%
303 TDA/Article 3 1,617,806 - - - 0.00%
304 ARPA - County 254,448 - - - 0.00%
322 State COPS AB 3229 733,131 472,740 474,110 1,370 0.29% 362 CDBG 4,623,972 2,067,060 2,081,230 14,170 0.69%
363 HOME 7,157,099 600,000 588,010 (11,990) (2.00%)
385 After School Program 4,138,900 4,129,500 4,119,680 (9,820) (0.24%) 386 ASES ELO-P Grant 12,616,890 12,671,270 12,592,750 (78,520) (0.62%) 395 LMD #1 City Wide 1,560,975 1,596,960 1,604,690 7,730 0.48% 396 LMD #2 Vlg of Heritage 4,218,162 3,871,350 3,881,820 10,470 0.27% 397 LMD #3-1 Empire Center 75,810 76,980 76,980 - 0.00% 398 LMD #3 Hunter’s Ridge 1,266,024 1,161,080 1,260,450 99,370 8.56% 399 LLMD #3 Hunter’s Ridge 35,660 36,730 36,730 - 0.00% 401 CFD #1 Southridge Village 4,698,325 4,167,170 5,391,650 1,224,480 29.38% 403 CFD #6-3A Bellgrove II 172,140 176,580 346,200 169,620 96.06% 404 CFD #6-2 N Morningside 105,660 108,200 133,110 24,910 23.02% 405 CFD #6-1 Stratham 148,440 151,500 294,880 143,380 94.64% 406 CFD #6 The Landings 698,990 620,490 699,680 79,190 12.76% 407 CFD #7 Country Club Est 231,360 184,070 276,090 92,020 49.99% 408 CFD #8 Presley 300,930 311,160 199,280 (111,880) (35.96%) 409 CFD #9M Morningside 183,080 186,660 268,720 82,060 43.96% 410 CFD #10M Jurupa Ind 67,400 68,930 15,220 (53,710) (77.92%) 412 CFD #12 Sierra Lakes 1,561,680 1,648,490 1,350,060 (298,430) (18.10%) 413 CFD #13M Summit Heights 1,028,770 1,004,540 682,340 (322,200) (32.07%) 414 CFD #14M Sycamore Hills 527,950 370,610 568,530 197,920 53.40% 415 CFD #15M Silver Ridge 181,340 185,390 536,750 351,360 189.52% 416 CFD #16M Ventana Pointe 46,850 47,470 76,760 29,290 61.70% 418 CFD #18M Badiola Homes 3,790 4,350 11,630 7,280 167.36% 420 CFD #20M 38,940 39,860 46,560 6,700 16.81%
421 CFD #21M 19,550 19,860 53,820 33,960 171.00%
423 CFD #23M 2,270 3,210 18,910 15,700 489.10%
424 CFD #24M 21,840 22,110 74,180 52,070 235.50%
425 CFD #25M 61,960 86,030 130,580 44,550 51.78%
427 CFD #27M 74,220 76,580 63,120 (13,460) (17.58%)
428 CFD #28M 108,060 110,280 258,200 147,920 134.13%
429 CFD #29M 42,430 43,330 44,750 1,420 3.28%
430 CFD #30M 140,630 190,440 352,750 162,310 85.23%
431 CFD #31 Citrus Heights No 275,030 332,840 745,210 412,370 123.89% City of Fontana, California • Supplemental Budget 2026/2027 Expenditures
33 Expenditure Summary – continued
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
432 CFD #32M 6,140 6,230 36,370 30,140 483.79%
433 CFD #33M Empire Lighting 92,760 45,830 52,750 6,920 15.10% 434 CFD #34 Empire Det Basin 24,150 22,500 32,870 10,370 46.09% 435 CFD #35M 884,657 720,750 489,530 (231,220) (32.08%) 436 CFD #36M 27,690 30,560 45,100 14,540 47.58%
437 CFD #37 Montelago 153,140 156,920 104,750 (52,170) (33.25%) 438 CFD #38M 81,990 132,820 267,320 134,500 101.26%
439 CFD #39M 21,180 21,520 34,910 13,390 62.22%
440 CFD #40M 1,660 1,690 19,640 17,950 1062.13%
441 CFD #41M 12,550 12,680 19,310 6,630 52.29%
442 CFD #42M 77,490 78,340 64,000 (14,340) (18.30%)
444 CFD #44M 10,980 12,360 13,090 730 5.91%
445 CFD #45M 91,900 115,570 129,510 13,940 12.06%
446 CFD #46M 43,530 44,240 61,000 16,760 37.88%
447 CFD #47M 17,200 22,640 12,370 (10,270) (45.36%)
448 CFD #48M 61,010 66,780 68,750 1,970 2.95%
449 CFD #49M 15,180 20,550 12,370 (8,180) (39.81%)
450 CFD #50M 22,920 33,220 70,440 37,220 112.04%
451 CFD #51M 81,840 91,740 82,130 (9,610) (10.48%)
453 CFD #53M 6,210 7,320 11,630 4,310 58.88%
454 CFD #54M 46,030 55,330 31,960 (23,370) (42.24%)
455 CFD #55M 6,530 6,640 6,550 (90) (1.36%)
456 CFD #56M 960 970 67,630 66,660 6872.16%
457 CFD #57M 18,010 21,980 13,870 (8,110) (36.90%)
458 CFD #58M 1,160 2,570 10,180 7,610 296.11%
459 CFD #59M 1,160 1,170 4,360 3,190 272.65%
460 CFD #60M 12,990 14,080 15,580 1,500 10.65%
461 CFD #61M 30,070 39,180 70,740 31,560 80.55%
462 CFD #62M 7,400 7,400 10,820 3,420 46.22%
463 CFD #63M 39,840 40,490 74,090 33,600 82.98%
464 CFD #64M - - 5,820 5,820 0.00%
465 CFD #65M 10,330 10,460 27,300 16,840 160.99%
467 CFD #67M 30,400 48,470 53,820 5,350 11.04%
468 CFD #68M 18,460 24,640 35,340 10,700 43.43%
469 CFD #69M 211,456 137,790 248,860 111,070 80.61%
470 CFD #70 Avellino 56,680 57,190 89,120 31,930 55.83% 471 CFD #71 Sierra Crest 158,580 162,360 136,000 (26,360) (16.24%) 472 CFD #72M 11,480 14,840 16,310 1,470 9.91%
473 CFD #73M 33,480 48,890 88,390 39,500 80.79%
474 CFD #74M 41,500 69,470 138,670 69,200 99.61%
City of Fontana, California • Supplemental Budget 2026/2027 Expenditures
34 Expenditure Summary – continued
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
475 CFD #75M 10,640 10,740 23,390 12,650 117.78%
476 CFD #76M 39,890 57,410 39,150 (18,260) (31.81%)
477 CFD #77M 10,660 10,810 17,640 6,830 63.18%
478 CFD #78M 36,900 48,750 149,090 100,340 205.83%
479 CFD #79M 860 870 72,730 71,860 8259.77%
480 CFD #80 Bella Strada 129,640 208,560 278,280 69,720 33.43% 481 CFD #81M 105,450 141,430 152,050 10,620 7.51%
482 CFD #82M 500 500 80,000 79,500 15900.00%
483 CFD #83M 33,960 35,080 73,140 38,060 108.49%
484 CFD #84M 11,550 13,820 21,820 8,000 57.89%
485 CFD #85 The Meadows 362,460 452,690 437,180 (15,510) (3.43%) 486 CFD #86 Etiwanda Ridge 47,020 47,700 77,480 29,780 62.43% 487 CFD #87 El Paseo 27,560 28,220 175,280 147,060 521.12% 488 CFD #88 Sierra Crest II 90,490 87,820 130,190 42,370 48.25% 489 CFD #89 Belrose 33,750 54,700 80,270 25,570 46.75%
490 CFD #90 Summit at Rosena 280,160 379,380 442,040 62,660 16.52% 491 CFD #91M 500 500 5,820 5,320 1064.00%
492 CFD #92M 8,690 8,790 13,810 5,020 57.11%
493 CFD #93M 17,090 17,510 10,920 (6,590) (37.64%)
494 CFD #94M 500 500 4,360 3,860 772.00%
495 CFD #95 Summit at Rosena II 233,940 290,810 207,550 (83,260) (28.63%) 496 CFD #96M Tr. 19957 11,770 11,920 10,590 (1,330) (11.16%) 497 CFD #97M - - 9,460 9,460 0.00%
498 CFD #98M 500 500 6,550 6,050 1210.00%
500 CFD #100M Tr 2023 29,280 29,860 140,380 110,520 370.13% 501 CFD #101M 500 500 8,720 8,220 1644.00%
502 CFD #102M 500 500 4,360 3,860 772.00%
503 CFD #103M Estrada - - 3,640 3,640 0.00%
504 CFD #104M 9,790 9,870 12,060 2,190 22.19%
505 CFD #105M Tr 20346 20,080 20,470 69,840 49,370 241.18% 506 CFD #106 Mountainview 22,930 23,080 116,070 92,990 402.90% 507 CFD #107 Highland 8,070 8,160 77,830 69,670 853.80% 509 CFD#109 Narra Hills 180,470 182,190 352,030 169,840 93.22% 510 CFD #510M - - 13,090 13,090 0.00%
511 CFD #511 Monterado 14,490 14,600 144,020 129,420 886.44% 512 CFD #512 The Gardens 140,130 141,690 382,570 240,880 170.00% 513 CFD #113 - - 81,470 81,470 0.00%
514 CFD #114M - - 61,820 61,820 0.00%
515 CFD #115M - - 21,100 21,100 0.00%
516 CFD #116M - - 92,370 92,370 0.00%
City of Fontana, California • Supplemental Budget 2026/2027 Expenditures
35 Expenditure Summary – continued
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
Debt Service Funds 31,888,606 3,989,230 10,952,180 6,962,950 174�54% 580 General Debt Service 31,888,606 3,989,230 10,952,180 6,962,950 174.54% Capital Projects Funds 314,509,912 24,829,460 25,678,390 848,930 3�42% 601 Capital Reinvestment 202,489,233 2,659,780 3,338,700 678,920 25.53% 602 Capital Improvement 9,558,664 - - - 0.00%
603 Future Capital Projects 344,882 - - - 0.00%
604 Capital Project -TUT 22,504,024 22,009,920 22,179,920 170,000 0.77% 620 San Sevaine Flood Control 111,023 - - - 0.00%
622 Storm Drain 12,636,642 47,180 47,100 (80) (0.17%)
623 Sewer Expansion 685,653 - - - 0.00%
630 Circulation Mitigation 20,470,426 12,580 12,670 90 0.72% 631 Fire Assessment 615,470 - - - 0.00%
632 General Government 12,911,811 - - - 0.00%
633 Landscape Medians 1,702,317 - - - 0.00%
634 Library Cap Improvement 138,623 - - - 0.00%
635 Parks Development 6,252,069 - - - 0.00%
636 Police Capital Facilities 706,727 100,000 100,000 - 0.00% 668 CFD #90 Summit @ Rosena Ph 1 600,300 - - - 0.00%
673 CFD #100 Victoria 1,508,654 - - - 0.00%
675 CFD#107 Highland 117,005 - - - 0.00%
677 CFD #112 The Gardens Phase One 21,156,389 - - - 0.00% Enterprise Funds 36,320,921 29,358,190 29,482,670 124,480 0�42% 701 Sewer Maint & Operations 28,315,434 27,331,400 27,449,870 118,470 0.43% 702 Sewer Capital Projects 1,439,759 138,090 138,350 260 0.19% 703 Sewer Replacement 4,426,135 1,888,700 1,894,450 5,750 0.30% 720 Stage Red 2,139,593 - - - 0.00%
Internal Service Funds 15,889,051 11,159,670 11,323,090 163,420 1�46% 751 Fleet Operations 15,889,051 11,159,670 11,323,090 163,420 1.46% Fontana Fire District 105,580,515 74,508,670 77,792,870 3,284,200 4�41% Special Revenue Funds 79,010,339 74,411,050 74,649,940 238,890 0�32% 210 Fontana Fire District 79,010,339 74,411,050 74,362,190 (48,860) (0.07%) 211 FFD - CFD 2002-2 - - 287,750 287,750 0.00%
Capital Projects Funds 26,570,176 97,620 3,142,930 3,045,310 3119�56% 610 Fire Capital Projects 26,570,176 97,620 3,142,930 3,045,310 3119.56% Housing Authority 9,302,120 643,900 949,730 305,830 47�50% Special Revenue Funds 6,789,473 445,040 750,870 305,830 68�72% 295 Permanent Local Hsg Alloc 2,876,687 - - - 0.00%
297 Housing Authority - LMIHF 3,912,786 445,040 750,870 305,830 68.72% City of Fontana, California • Supplemental Budget 2026/2027 Expenditures
36 Expenditure Summary – continued
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
Capital Projects Funds 2,512,647 198,860 198,860 - 0�00% 697 Fontana Housing Authority 168,360 168,360 168,360 - 0.00% 698 Affordable Housing Trust 2,344,287 30,500 30,500 - 0.00% Community Foundation 236,185 76,600 73,100 (3,500) (4�57%) Special Revenue Funds 236,185 76,600 73,100 (3,500) (4�57%) 299 Community Foundation 236,185 76,600 73,100 (3,500) (4.57%) Total All Entities 904,360,442 401,954,750 429,385,460 27,430,710 6�82% Transfers
● Fund Revenue
Summary – All
Entities
City of Fontana, California • Supplemental Budget 2026/2027 Transfers
38 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2026/2027
Fund
2026/2027
Adopted
Transfer In
2026/2027
Revised
Transfer In
2026/2027
Adopted
Transfer Out
2026/2027
Revised
Transfer Out
City of Fontana 69,255,500 73,475,190 69,255,500 73,475,190 General Fund 12,837,900 9,290,460 53,369,240 55,208,560 101 General Fund 12,837,900 9,290,460 53,369,240 55,208,560 Other General Fund 23,053,320 23,586,270 - 6,962,950 102 City Technology 9,191,690 9,191,690 - -
103 Facility Maintenance 9,955,570 9,955,570 - -
107 Retiree Medical Benefits 2,600,000 2,600,000 - - 108 Supplemental Retirement 35,000 35,000 - -
110 GF Operating Projects 1,271,060 1,374,510 - -
115 Lease-Fire - 429,500 - 6,962,950
Special Revenue Funds 4,567,230 2,792,870 11,244,480 6,898,020 201 Muni Svcs Fiscal Impact - - 1,254,170 1,265,350 226 Opioid Settlement - - - 9,730
241 Air Quality Mgmt Dist - - 13,950 3,550
246 Measure I 2010-2040 Local - - 465,750 465,750
281 Gas Tax (State) - - 398,480 398,480
282 Solid Waste Mitigation - - 324,870 348,730
301 Grants - - 60,540 76,520
362 CDBG - - 34,480 34,480
385 After School Program - - 277,900 268,500
386 ASES ELO-P Grant - - 456,120 501,000
395 LMD #1 City Wide 902,600 908,510 215,180 213,360 396 LMD #2 Vlg of Heritage 1,573,650 1,602,340 446,280 464,500 397 LMD #3-1 Empire Center - - 7,350 7,270
398 LMD #3 Hunter’s Ridge 193,490 - 151,380 160,210 399 LLMD #3 Hunter’s Ridge - - 3,460 2,390
401 CFD #1 Southridge Village 48,380 - 3,118,210 2,396,180 403 CFD #6-3A Bellgrove II - - 47,620 -
404 CFD #6-2 N Morningside - - 14,970 -
405 CFD #6-1 Stratham - - 117,660 -
406 CFD #6 The Landings 162,550 - 90,020 -
407 CFD #7 Country Club Est 20,890 - 28,670 -
408 CFD #8 Presley 143,510 - 35,460 -
409 CFD #9M Morningside 101,770 56,380 118,230 -
410 CFD #10M Jurupa Ind - - 6,530 -
412 CFD #12 Sierra Lakes 396,650 - 180,690 -
413 CFD #13M Summit Heights 520,020 71,220 130,670 - City of Fontana, California • Supplemental Budget 2026/2027 Transfers
39 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2026/2027 - continued
Fund
2026/2027
Adopted
Transfer In
2026/2027
Revised
Transfer In
2026/2027
Adopted
Transfer Out
2026/2027
Revised
Transfer Out
414 CFD #14M Sycamore Hills 40,450 59,530 117,800 - 415 CFD #15M Silver Ridge - 74,270 218,780 -
416 CFD #16M Ventana Pointe 2,650 - 31,820 -
418 CFD #18M Badiola Homes - - 4,470 -
420 CFD #20M - - 20,210 -
421 CFD #21M - - 21,790 -
423 CFD #23M - - 10,930 -
424 CFD #24M - - 28,390 -
425 CFD #25M - - 53,910 -
427 CFD #27M 34,620 - 30,870 -
428 CFD #28M - - 111,030 -
429 CFD #29M 31,630 10,360 21,200 -
430 CFD #30M - - 159,130 -
431 CFD #31 Citrus Heights No - - 191,780 -
432 CFD #32M - - 15,190 -
433 CFD #33M Empire Lighting - - 8,980 -
434 CFD #34 Empire Det Basin - - 2,340 -
435 CFD #35M 87,420 - 110,620 71,220
436 CFD #36M 23,870 1,800 20,740 -
437 CFD #37 Montelago 107,450 - 58,820 -
438 CFD #38M - - 117,270 -
439 CFD #39M 11,550 - 16,650 -
440 CFD #40M - - 7,840 -
441 CFD #41M - - 8,130 -
442 CFD #42M - - 7,500 3,110
444 CFD #44M - - 6,260 -
445 CFD #45M - - 57,660 -
446 CFD #46M - - 24,650 1,800
447 CFD #47M 14,900 - 6,540 -
448 CFD #48M - - 31,870 10,360
449 CFD #49M - - 6,340 -
450 CFD #50M - - 30,240 -
451 CFD #51M 47,700 - 39,510 -
453 CFD #53M - - 5,250 -
454 CFD #54M 40,040 3,110 15,820 -
455 CFD #55M - - 3,230 -
456 CFD #56M - - 24,770 -
City of Fontana, California • Supplemental Budget 2026/2027 Transfers
40 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2026/2027 - continued
Fund
2026/2027
Adopted
Transfer In
2026/2027
Revised
Transfer In
2026/2027
Adopted
Transfer Out
2026/2027
Revised
Transfer Out
457 CFD #57M - - 6,620 -
458 CFD #58M - - 4,080 -
459 CFD #59M - - 110 -
460 CFD #60M - - 5,910 -
461 CFD #61M - - 29,190 -
462 CFD #62M - - 710 -
463 CFD #63M - - 3,860 130,650
464 CFD #64M - - - -
465 CFD #65M - - 10,730 -
466 CFD #66M 2,950 - 2,950 -
467 CFD #67M - - 21,630 -
468 CFD #68M - - 13,040 -
469 CFD #69M - - 92,690 -
470 CFD #70 Avellino - - 39,950 -
471 CFD #71 Sierra Crest - - 33,490 -
472 CFD #72M - - 6,630 -
473 CFD #73M - - 37,400 -
474 CFD #74M - - 52,500 -
475 CFD #75M - - 8,920 -
476 CFD #76M - - 8,510 -
477 CFD #77M - - 6,880 -
478 CFD #78M - - 61,240 -
479 CFD #79M - - 80 -
480 CFD #80 Bella Strada - - 124,780 -
481 CFD #81M 54,330 - 49,130 -
482 CFD #82M - - - -
483 CFD #83M - - 31,300 -
484 CFD #84M - - 9,630 -
485 CFD #85 The Meadows - - 81,700 5,350
486 CFD #86 Etiwanda Ridge - - 34,360 -
487 CFD #87 El Paseo - - 67,450 -
488 CFD #88 Sierra Crest II - - 29,530 -
489 CFD #89 Belrose - - 33,060 -
490 CFD #90 Summit at Rosena - - 78,930 -
491 CFD #91M - - 2,320 -
492 CFD #92M - - 6,390 -
493 CFD #93M - - 6,050 -
City of Fontana, California • Supplemental Budget 2026/2027 Transfers
41 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2026/2027 - continued
Fund
2026/2027
Adopted
Transfer In
2026/2027
Revised
Transfer In
2026/2027
Adopted
Transfer Out
2026/2027
Revised
Transfer Out
494 CFD #94M - - 1,750 -
495 CFD #95 Summit at Rosena II 4,160 - 23,840 -
496 CFD #96M Tr. 19957 - - 4,260 -
497 CFD #97M - - 3,690 -
498 CFD #98M - - 2,600 -
500 CFD #100M Tr 2023 - - 58,730 -
501 CFD #101M - - 3,460 -
502 CFD #102M - - 1,750 -
503 CFD #103M Estrada - - 1,130 -
504 CFD #104M - - 4,640 -
505 CFD #105M Tr 20346 - - 31,150 -
506 CFD #106 Mountainview - - 47,620 -
507 CFD #107 Highland - - 31,120 -
509 CFD#109 Narra Hills - - 154,690 -
510 CFD #510M - - 5,100 -
511 CFD #511 Monterado - 5,350 57,540 -
512 CFD #512 The Gardens - - 162,690 -
513 CFD #113 - - - -
514 CFD #114M - - - -
515 CFD #115M - - - 59,530
516 CFD #116M - - - -
Debt Service Funds 2,865,930 9,828,880 - -
580 General Debt Service 2,865,930 9,828,880 - -
Capital Projects Funds 24,509,920 26,555,510 776,230 836,800 601 Capital Reinvestment 2,500,000 2,500,000 - 300,000 602 Capital Improvement - - - -
603 Future Capital Projects - - - -
604 Capital Project -TUT 22,009,920 24,055,510 - -
620 San Sevaine Flood Control - - 40,620 7,460
622 Storm Drain - - 110,030 77,270
623 Sewer Expansion - - 3,880 1,870
630 Circulation Mitigation - - 47,730 47,730
631 Fire Assessment - - 260,000 272,010
632 General Government - - 50,190 21,470
633 Landscape Medians - - 36,400 29,330
634 Library Cap Improvement - - 32,810 7,100
635 Parks Development - - 35,790 35,790
City of Fontana, California • Supplemental Budget 2026/2027 Transfers
42 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2026/2027 - continued
Fund
2026/2027
Adopted
Transfer In
2026/2027
Revised
Transfer In
2026/2027
Adopted
Transfer Out
2026/2027
Revised
Transfer Out
636 Police Capital Facilities - - 72,740 36,770
667 CFD #89 (Belrose) - - - -
668 CFD #90 Summit @ Rosena Ph 1 - - 60,370 -
669 CFD #95 Summit at Rosena II - - 25,670 -
674 CFD #111 Monterado - - - -
675 CFD#107 Highland - - - -
677 CFD #112 The Gardens Phase One - - - -
Enterprise Funds 1,171,200 1,171,200 3,865,550 3,568,860 701 Sewer Maint & Operations - - 3,556,530 3,556,530 702 Sewer Capital Projects - - 4,470 12,330
703 Sewer Replacement 1,171,200 1,171,200 284,150 - 720 Stage Red - - 20,400 -
Internal Service Funds 250,000 250,000 - -
751 Fleet Operations 250,000 250,000 - -
Fontana Fire District 3,000,000 5,000,000 3,000,000 5,000,000 Special Revenue Funds - - 3,000,000 5,000,000
210 Fontana Fire District - - 3,000,000 5,000,000
211 FFD - CFD 2002-2 - - - -
Capital Projects Funds 3,000,000 5,000,000 - -
610 Fire Capital Projects 3,000,000 5,000,000 - -
Total All Entities 72,255,500 78,475,190 72,255,500 78,475,190 CIP Overview
● New Budget Year
Activity
City of Fontana, California • Supplemental Budget 2026/2027 CIP Overview
44 Projects
FY
2026/27
Adopted
FY
2026/27
Adjusted
FY
2026/27
Revised
Ongoing Projects
CAD/RMS Software Projects $- $1,000 $1,000
FY 26/27 Pavement Rehab (RMRA) 5,800 349 6,149
SCE Acosta & Firebird Circuits - 2,500 2,500
Total $5,800 $3,849 $9,649
Funding Source
FY
2026/27
Adopted
FY
2026/27
Adjusted
FY
2026/27
Revised
Special Revenue Funds
223 Federal Seizure DOJ $- $1,000 $1,000
283 Road Maintenance & Rehab 5,800 349 6,149
Capital Project Funds
610 Fire Capital Projects - 2,500 2,500
Total $5,800 $3,849 $9,649
*All figures are in thousands
The FY 2026/27 supplemental budget includes $3.8 million in new funding for ongoing projects. This includes $1
million from the Federal Seizure DOJ Fund to replace the Police Department’s outdated 2005 CAD/RMS system. The
upgraded system will enhance public safety operations by improving call-for-service information entry, strengthening communication between units, and enabling the Records
Unit to generate more accurate and timely statistical reports required by the Department of Justice.
An additional $349,640 from the Road Maintenance &
Rehabilitation Account (RMRA) will support pavement
rehabilitation efforts to improve roadway conditions, extend pavement service life, and enhance safety for both vehicular and pedestrian traffic. This funding level reflects updated state revenue projections for the RMRA program.
The budget also includes $2.5 million from the Fire Capital Projects Fund to underground Southern California Edison (SCE) circuits along the Acosta and Firebird corridors. This project will help reduce impacts from public safety power shutoffs during high-risk weather conditions by improving system reliability and resiliency. Design is scheduled to begin in Summer 2026, with construction anticipated to
begin in 2028.
New Budget Year Activity
As presented in the Operating Budget for Fiscal Year 2026/27 Supplemental Budget, the new capital improvement project funding totals $9.6 million for all categories of capital improvement projects reported by various City departments. This amount represents funding for ongoing projects from a variety of funding sources.
Many projects are related to maintenance for and replacement of existing City facilities and infrastructure such as street and utility improvements or facility repairs and enhancements. Many of the smaller budgeted projects are components and cyclical replacement programs. These types of projects do not create significant budgetary impacts.
The potential budgetary impact of any proposed capital project is carefully considered as part of the capital improvement program review process. The recurring budgetary impact of a capital project is the anticipated project-related increase to the City’s budget in the first fiscal year following completion of the project. These expenditures include additional personnel, operations and maintenance expenditures, recurring capital outlays and capital debt service. For example, a new community center will likely require additional staff as well as funding for utilities, maintenance and other similar costs.
The major sources of funds available for capital projects are dedicated funds. The use of dedicated funds is restricted by the limitations imposed by local, state, or federal laws associated with the funding source. For the most part, these funds are accounted for in the City’s special revenue, such as Air Quality Management District (AQMD), Gas Tax, Grant Funds, Measure I Funds, and Capital Reinvestment Funds.
Fontana Fire
Protection
District
● Constitutional
Spending Limit
● Unreserved Fund
Balances
● Fund Revenue
Summary
● Fund Expenditure
Summary
● Schedule of
Interfund Transfers
City of Fontana, California • Supplemental Budget 2026/2027 Fontana Fire Protection District
46 Five-Year History of Appropriations Limit
Appropriations Limit Appropriations Subject to Limit
2022-23 2023-24 2024-25 2025-26 2026-27
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
Fire Protection District
Constitutional Spending Limit
The voters of California, during a special election in 1979, approved Article XIII(B) of the California State Constitution which provides that the Fire District’s annual appropriations be subject to certain state limitations. This appropriations limit is often referred to as the GANN Limit.
In 1980 the State Legislature added Section 9710 to the Government Code providing that the governing body of
each local jurisdiction must establish, by resolution, an appropriations limit for the following year. The appropriations limit for any fiscal year is equal to the previous year’s limit adjusted for population changes and the changes in the
US Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided each year by the California Department of Finance.
The Fire District’s limitation is calculated each year and established by a resolution of the City Council as part of the annual Operating Budget process.
Using the population and per capita personal income data provided by the California Department of Finance, the Fire District’s appropriation limit for Fiscal Year 2026/27 is $217,765,845. Appropriations subject to the limitation in the 2026/27 Operating Budget total $82,451,590, which
is $135,314,255 or 62% less than the computed allowable limit.
The Article XIII(B) limitation is not a restricting factor for the Fire Protection District but will be monitored annually and budget adjustments recommended if they are required in
future years.
Appropriations Limit
2025/26 Appropriations Limit $ 206,256,720
2026/27 Adjustment Factors:
Population (0.60) 1.0060
Per capita income change (4.95%) 1.0495
Total adjustment 1.0558
2026/27 Appropriations Limit $ 217,765,845
Appropriations Subject to Limit
Proceeds of taxes $ 82,451,590
Less: qualified capital outlay 0
Appropriations subject to limit $ 82,451,590
Percentage of Appropriations Limit used 38%
City of Fontana, California • Supplemental Budget 2026/2027 Fontana Fire Protection District
47 Fontana Fire Protection District
Unreserved Fund Balances
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
210 Fontana Fire District $ 21,260,377 $ 86,837,460 $ - $ (74,362,190) $ (5,000,000) $ 28,735,647 211 FFD - CFD 2002-2 5,060,460 - - (287,750) - 4,772,710 Total Special Revenue Funds $ 26,320,837 $ 86,837,460 $ - $ (74,649,940) $ (5,000,000) $ 33,508,357
Capital Projects Funds:
610 Fire Capital Projects $ 2,490,857 $ - $ 5,000,000 $ (3,142,930) $ - $ 4,347,927 Total Capital Project Fund $ 2,490,857 $ - $ 5,000,000 $ (3,142,930) $ - $ 4,347,927
TOTAL FIRE DISTRICT FUNDS $ 28,811,694 $ 86,837,460 $ 5,000,000 $ (77,792,870) $ (5,000,000) $ 37,856,284 City of Fontana, California • Supplemental Budget 2026/2027 Fontana Fire Protection District
48 Fund Revenue Summary
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
Fontana Fire District 81,658,990 86,290,710 86,837,460 546,750 0�63% Special Revenue Funds 81,658,990 86,290,710 86,837,460 546,750 0�63% 210 Fontana Fire District 81,658,990 86,290,710 86,837,460 546,750 0.63% Total All Entities 81,658,990 86,290,710 86,837,460 546,750 0�63% City of Fontana, California • Supplemental Budget 2026/2027 Fontana Fire Protection District
49 Fund Expenditure Summary
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
Fontana Fire District 105,580,515 74,508,670 77,792,870 3,284,200 4�41% Special Revenue Funds 79,010,339 74,411,050 74,649,940 238,890 0�32% 210 Fontana Fire District 79,010,339 74,411,050 74,362,190 (48,860) (0.07%) 211 FFD - CFD 2002-2 - - 287,750 287,750 0.00%
Capital Projects Funds 26,570,176 97,620 3,142,930 3,045,310 3119�56% 610 Fire Capital Projects 26,570,176 97,620 3,142,930 3,045,310 3119.56% Total All Entities 105,580,515 74,508,670 77,792,870 3,284,200 4�41% City of Fontana, California • Supplemental Budget 2026/2027 Fontana Fire Protection District
50 City of Fontana
Schedule of Interfund Transfers
Fiscal Year 2026/2027
Fund
2026/2027
Adopted
Transfer In
2026/2027
Revised
Transfer In
2026/2027
Adopted
Transfer Out
2026/2027
Revised
Transfer Out
Fontana Fire District 3,000,000 5,000,000 3,000,000 5,000,000 Special Revenue Funds - - 3,000,000 5,000,000
210 Fontana Fire District - - 3,000,000 5,000,000
Capital Projects Funds 3,000,000 5,000,000 - -
610 Fire Capital Projects 3,000,000 5,000,000 - -
Fontana Housing
Authority
● Unreserved Fund
Balances
● Fund Revenue
Summary
● Fund Expenditure
Summary
City of Fontana, California • Supplemental Budget 2026/2027 Fontana Housing Authority
52 Fontana Housing Authority
Unreserved Fund Balances
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
290 Housing Successor-Low/Mod $ 212,455 $ - $ - $ - $ - $ 212,455 291 Housing Authority AB 1486 3,669,617 - - - - 3,669,617 297 Housing Authority - LMIHF 12,302,407 851,000 - (750,870) - 12,402,537 Total Special Revenue Funds $ 16,184,479 $ 851,000 $ - $ (750,870) $ - $ 16,284,609
Capital Projects Funds:
697 Fontana Housing Authority $ 1,469,496 $ 257,350 $ - $ (168,360) $ - $ 1,558,486 698 Affordable Housing Trust 5,892,131 1,900,000 - (30,500) - 7,761,631 Total Capital Project Funds $ 7,361,627 $ 2,157,350 $ - $ (198,860) $ - $ 9,320,117
TOTAL HOUSING AUTHORITY FUNDS $ 23,546,106 $ 3,008,350 $ - $ (949,730) $ - $ 25,604,726 City of Fontana, California • Supplemental Budget 2026/2027 Fontana Housing Authority
53 Fund Revenue Summary
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
Housing Authority 5,823,855 2,823,350 3,008,350 185,000 6�55% Special Revenue Funds 3,634,500 751,000 851,000 100,000 13�32% 295 Permanent Local Hsg Alloc 2,883,500 - - - 0.00% 297 Housing Authority - LMIHF 751,000 751,000 851,000 100,000 13.32% Capital Projects Funds 2,189,355 2,072,350 2,157,350 85,000 4�10% 697 Fontana Housing Authority 247,350 247,350 257,350 10,000 4.04% 698 Affordable Housing Trust 1,942,005 1,825,000 1,900,000 75,000 4.11% City of Fontana, California • Supplemental Budget 2026/2027 Fontana Housing Authority
54 Fund Expenditure Summary
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
Housing Authority 9,302,120 643,900 949,730 305,830 47�50% Special Revenue Funds 6,789,473 445,040 750,870 305,830 68�72% 295 Permanent Local Hsg Alloc 2,876,687 - - - 0.00%
297 Housing Authority - LMIHF 3,912,786 445,040 750,870 305,830 68.72% Capital Projects Funds 2,512,647 198,860 198,860 - 0�00% 697 Fontana Housing Authority 168,360 168,360 168,360 - 0.00% 698 Affordable Housing Trust 2,344,287 30,500 30,500 - 0.00% Fontana
Community
Foundation
● Unreserved Fund
Balances
● Fund Revenue
Summary
● Fund Expenditure
Summary
City of Fontana, California • Supplemental Budget 2026/2027 Fontana Community Foundation
56 Fontana Community Foundation
Unreserved Fund Balances
Fiscal Year 2026/2027
Estimated
Fund Balance
June 30, 2026
Revised Budget
Projected
Fund Balance
June 30, 2027Revenues Transfers In Expenditures Transfers Out Special Revenue Funds:
299 Community Foundation $ 398,216 $ 2,500 $ - $ (73,100) $ - $ 327,616 Total Special Revenue Funds $ 398,216 $ 2,500 $ - $ (73,100) $ - $ 327,616
TOTAL HOUSING AUTHORITY FUNDS $ 398,216 $ 2,500 $ - $ (73,100) $ - $ 327,616 City of Fontana, California • Supplemental Budget 2026/2027 Fontana Community Foundation
57 Fund Revenue Summary
Current
FY 2025-26
Adopted
2026-27
Revised
2026-27
Change
Fund Amount Percent
Community Foundation 162,285 2,500 2,500 - 0�00%
Special Revenue Funds 162,285 2,500 2,500 - 0�00%
299 Community Foundation 162,285 2,500 2,500 - 0.00% City of Fontana, California • Supplemental Budget 2026/2027 Fontana Community Foundation
58 Fund Expenditure Summary
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
Community Foundation 236,185 76,600 73,100 (3,500) (4�57%) Special Revenue Funds 236,185 76,600 73,100 (3,500) (4�57%) 299 Community Foundation 236,185 76,600 73,100 (3,500) (4.57%) Appendices
● Constitutional
Spending Limit
● Position History
● Resolutions
City of Fontana, California • Supplemental Budget 2026/2027 Appendices
60 Constitutional Spending Limit
The voters of California, during a special election in 1979, approved Article XIII(B) of the California State Constitution which provides that the City’s annual appropriations be subject to certain state limitations. This appropriations limit is often referred to as the GANN Limit.
In 1980 the State Legislature added Section 9710 to the Government Code providing that the governing body of
each local jurisdiction must establish, by resolution, an appropriations limit for the following year. The appropriations limit for any fiscal year is equal to the previous year’s limit adjusted for population changes and the changes in the
US Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided each year by the California Department of Finance.
The City’s limitation is calculated each year and established by a resolution of the City Council as part of the annual Operating Budget process.
Using the population and per capita personal income data provided by the California Department of Finance, the City’s appropriation limit for Fiscal Year 2026/27 is $419,975,336.
Tax revenue budgeted for Fiscal Year 2026/27 that is
subject to the appropriations limit totals $194,312,420, which includes $48.1 million in new revenue from the
voter-approved Local Transactions and Use Tax (Measure T) passed in November 2024. Even with the inclusion of these additional proceeds of taxes, the City’s budget remains $225,662,916 or 54% less than the computed allowable
limit. The difference represents the amount of tax revenue the city could appropriate if additional revenue becomes available, ensuring compliance with constitutional spending constraints.
The Article XIII(B) limitation is not a restricting factor for the City of Fontana, but will be monitored annually and budget adjustments recommended if they are required in future
years.
Resolution No. 2026 - sets the City’s Appropriations Limit (Gann Limit) for Fiscal Year 2026/27.
Appropriations Limit
2025-26 Appropriations Limit $397,779,254
2026-27 Adjustment Factors:
Population (0.60) 1.0060
Per capita income change (4.95%) 1.0495
Total adjustment 1.0558
2026-27 Appropriations Limit $419,975,336
Appropriations Subject to Limit
Proceeds of taxes $194,312,420
Less: qualified capital outlay 0
Appropriations subject to limit $194,312,420
Percentage of Appropriations Limit used 46%
2022-23 2023-24 2024-25 2025-26 2026-27
$0
$120,000,000
$240,000,000
$360,000,000
$480,000,000
City of Fontana, California • Supplemental Budget 2026/2027 Appendices
61 Position History
Authorized Positions by Department
Department/Division
Current
2025-26
Adopted
2026-27
Revised
2026-27
Change
Amount Percent
City Manager 13.00 12.00 13.00 1.00 8.33%
Elected Officials 7.00 7.00 7.00 0.00 0.00%
Human Resources 15.00 14.00 15.00 1.00 7.14%
Administrative Services 4.00 4.00 4.00 0.00 0.00%
Office of the City Clerk 5.00 5.00 5.00 0.00 0.00%
Community Services 50.00 50.00 50.00 0.00 0.00%
Information Technology 30.00 31.00 30.00 (1.00) (3.23%) Finance 31.00 31.00 31.00 0.00 0.00%
Development Services 25.40 25.40 23.00 (2.40) (9.45%)
Building and Safety 24.25 24.25 21.00 (3.25) (13.40%)
Planning 18.00 18.00 18.00 0.00 0.00%
Public Works & Engineering 139.15 139.15 148.70 9.55 6.86% Police 323.00 323.00 323.00 0.00 0.00%
Fire 19.20 19.20 15.30 (3.90) (20.31%)
TOTAL FULL-TIME POSITIONS 704�00 703�00 704�00 1�00 0�14% 704
704704 703
703703 704
704704
213,851
213,851213,851
216,249
216,249216,249
218,869
218,869218,869
Budgeted Full-Time Positions Population
Current 2025-26 Adopted 2026-27 Revised 2026-27
0 150
300
450
600
750
180,000
190,000
200,000
210,000
220,000
230,000
City of Fontana, California • Supplemental Budget 2026/2027 Appendices
62 Resolutions
Resolution of the City Council of the City of Fontana establishing an appropriations limit of $419,975,336 pursuant to Article XIII (B) of the California Constitution for Fiscal Year 2026/27.
Resolution of the Fontana Fire Protection District establishing an appropriations limit of $217,765,845 pursuant to Article XIII (B) of the California Constitution for Fiscal Year 2026/27.
City of Fontana, California • Supplemental Budget 2026/2027 Appendices
63 RESOLUTION NO� 2026 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA ESTABLISHING AN APPROPRIATIONS LIMIT OF $419,975,336 PURSUANT TO ARTICLE XIII (B) OF THE CALIFORNIA CONSTITUTION FOR FISCAL YEAR 2026/27 WHEREAS, Article XIII (B) of the California Constitution provides that the total annual appropriations subject to limitation of the State and of each local government entity for the prior year is to be adjusted for changes in either the growth in the California Per Capita Income or the growth in the non-resident assessed valuation due to new construction and the changes in population within either its own jurisdiction or county in which the public entity is located, and WHEREAS, pursuant to said Article XIII (B) of the California Constitution, the City Council of the City deems it to be in the best interest of the City of Fontana to establish an appropriations limit for Fiscal Year 2026/27, and WHEREAS, the City of Fontana has determined that said appropriations limit for Fiscal Year 2026/27 be established in the amount of $419,975,336, calculated using the growth factor in the California Per Capita Income and change in population within the City of Fontana.
NOW, THEREFORE, be it resolved, determined, and ordered by the City Council of the City of Fontana that said appropriations limit herein established may be changed as deemed necessary by resolution of the City Council.
APPROVED AND ADOPTED this 9th day of June, 2026.
READ AND APPROVED AS TO LEGAL FORM:
City Attorney
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 9th day of June, 2026, by the following vote to-wit:
AYES:
NOES:
ABSENT:
ATTEST:
City Clerk of the City of
Fontana
Mayor of the City of Fontana City Clerk
City of Fontana, California • Supplemental Budget 2026/2027 Appendices
64 RESOLUTION NO� FFD 2026 –
A RESOLUTION OF THE FONTANA FIRE PROTECTION DISTRICT ESTABLISHING AN APPROPRIATIONS LIMIT OF $217,765,845 PURSUANT TO ARTICLE XIII (B) OF THE CALIFORNIA CONSTITUTION FOR FISCAL YEAR 2026/27� WHEREAS, Article XIII (B) of the California Constitution provides that the total annual appropriations subject to limitation of the State and of each local government entity for the prior year is to be adjusted for changes in either the growth in the California Per Capita Income or the growth in the non-resident assessed valuation due to new construction and the changes in population within either its own jurisdiction or county in which the public entity is located, and WHEREAS, pursuant to said Article XIII (B) of the California Constitution, the Fontana Fire Protection District deems it to be in the best interest of the Fontana Fire Protection District to establish an appropriations limit for Fiscal Year 2026/27, and WHEREAS, the Fontana Fire Protection District has determined that said appropriations limit for Fiscal Year 2026/27 be established in the amount of $217,765,845, calculated using the growth factor in the California Per Capita Income and change in population within the City of Fontana.
NOW, THEREFORE, be it resolved, determined, and ordered by the Fontana Fire Protection District that said appropriations limit herein established may be changed as deemed necessary by resolution of the City Council.
APPROVED AND ADOPTED this 9th day of June, 2026.
READ AND APPROVED AS TO LEGAL FORM:
General Counsel
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the Fontana Fire Protection District do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the Fontana Fire Protection District at a regular meeting on the 9th day of June, 2026, by the following vote to-wit:
AYES:
NOES:
ABSENT:
ATTEST:
Secretary of the Fontana
Fire Protection District
President of the Fontana Fire Protection District Secretary of the Fontana Fire Protection District