Fontana City Council
July 14, 2026

F
ourth Quarter Budget Status Report
Fiscal Year 2025/2026
*Compared to same period prior fiscal year
Quick Look Indicators Fourth Quarter* See Page
Revenues 7
Expenditures 8
Fund Balance 9

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Table of Contents
Report Objectives ................................................................................................................................................................................................... 3 Summary of Key Points ........................................................................................................................................................................................ 4 Significant Economic Trends ............................................................................................................................................................................... 5 Summary of Proposed General Fund Adjustments ...................................................................................................................................... 6 General Fund Revenues ........................................................................................................................................................................................ 7 General Fund Expenditures ................................................................................................................................................................................. 8 Fund Balance Review ............................................................................................................................................................................................ 9 Organizational Changes ..................................................................................................................................................................................... 10 Liability Claims ...................................................................................................................................................................................................... 11 American Rescue Plan Act (ARPA) Expenditure Plan ................................................................................................................................ 12 Grants Submitted & Awarded .......................................................................................................................................................................... 13 Transaction Use Tax (TUT) Expenditure Plan .............................................................................................................................................. 15 Treasury Report ................................................................................................................................................................................................... 17 Conclusion .............................................................................................................................................................................................................. 26

Schedules:

General Fund – Fund Balance Reconciliation ..................................................................................................................................27 Fund Balance – Other Funds ................................................................................................................................................................28 Recommended Adjustments – General Fund .................................................................................................................................35 Recommended Adjustments – Other Funds ..................................................................................................................................36

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Report Objectives
The purpose of the Fourth Quarter Budget Status Report is to:
 Provide the City Council with an overview of all funds;  Comment on significant economic trends;
 Recommend budget changes to address known budget deficiencies which will materially impact fund balance;

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Summary of Key Points
General Fund:
 Net increase in General Fund inflows of $4,674,650:
o Increase to Transaction Use Tax of $4,674,650
 Net increase in General Fund outflows of $3,456,020:
o Offsetting adjustments of $170,567 (transfers out offset by decreased appropriations) o Increase to new one-time requests of $3,456,020
 Reserve adjustments
o Decrease PERS Rate Stability of $14,355,753 and move from General Fund (Fund #101) to Pension - 115 Trust (Fund #109) o Increase to Total available for contingencies of $1,218,630

Other Funds:
 Additional funding for the following projects:
o $2,509,174 Downtown economic development incentives (Capital Reinvestment Fund #601) o $1,420,347 8491 Sierra Ave shops (Capital Reinvestment Fund #601) o $1,250,000 Pickleball Court Project (Capital Reinvestment Fund #601) o $1,000,000 City Hall and Downtown holiday decorations (Capital Reinvestment Fund #601) o $771,624 PW Yard East Project (Capital Reinvestment Fund #601) o $250,000 Lerner Lane pavement art (Capital Reinvestment Fund #601) o $170,567 The Path & Navigation Ctr improvements (Capital Reinvestment Fund #601) o $125,000 Stage Red capital repair (Capital Reinvestment Fund #601)

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Significant Economic Trends
Nationally:
 The national economy continued to expand at a moderate pace through the fourth quarter of FY 2025–26. Economic growth remained positive, supported by consumer spending and government expenditures, while elevated borrowing costs continued to temper business investment and portions of the housing market. Inflation remained significantly below the highs experienced in prior years, though certain service sectors continued to experience price pressures. Overall, economic conditions reflected continued stability despite ongoing uncertainty surrounding interest rate policy and global economic conditions.
 The labor market remained resilient during the fourth quarter of FY 2025–26. National unemployment levels remained relatively stable near 4.0%–4.3%, while job growth continued at a slower pace than observed in prior years. Employers remained cautious in hiring decisions as economic growth moderated, yet overall labor market conditions continued to support consumer spending and economic activity.

The State of California:
 California's labor market showed continued stability during the fourth quarter of FY 2025–26. The state's unemployment rate held at approximately 5.3% through May 2026, while employers added jobs at a modest pace. Although employment growth has slowed compared to earlier years, statewide payroll levels remained relatively steady, with gains concentrated in selected service sectors and government employment. Overall, California's economy continued to demonstrate resilience despite broader economic headwinds and higher borrowing costs.

City of Fontana
 At the end of June 2026, 430 single family dwelling permits have been issued compared to 583 permits for the prior fiscal year.  Fourth Quarter 2025/26 sales were 9.4% lower than the same quarter one year ago. This is primarily due to a weaker economy, lower taxable sales, shifts in consumer behavior, and timing of revenue reporting.
 The Local Agency Investment Fund (LAIF) is currently paying 3.82% (daily rate) on City investments as of June 30, 2026, down from 4.27% for the same time last year. The 2-year treasury benchmark rate as of June 30, 2026, is 4.07% up from 3.72% compared to the same time last year.

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Summary of Proposed General Fund Adjustments
The Fourth Quarter Budget Report recommends the following General Fund budget adjustments:

Revenues Expenditures
Increase to Transaction Use Tax 4,674,650
4,674,650$
Development Services The Path & Navigation Ctr improvements (170,567) (170,567)$
Finance Beacon Economic contract 50,000
Finance FY26-27 One-Time request funding 1,500,000
1,550,000$
4,674,650$ 1,379,433$
Transfers: To Fund #601 for The Path & Navigation Ctr improvements 170,567 To Fund #604 for forecasted TUT revenues 1,906,020
Reserves: Fund Balance Adjustment 14,355,753
PERS Rate Stability (14,355,753)
Total available for contingencies 1,218,630
4,674,650$ 4,674,650$
Fund Balance
Impact
Adjust revenue estimates to reflect fourth quarter collections:

Offsetting adjustments:

New requests (one-time):

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $4.7 million as part of the Fourth Quarter Budget Status Report. See page 35 for details of the revenue adjustments.

NOTE: Property T ax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April. The above amounts do not include projects or transfers-in.

Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
06/30/2026
Percent of Current
Budget Received

Recommended
Fourth Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax 54,914,670$ 54,914,670$ 40,565,579$ 73.87% -$ 54,914,670$ 73.87% Transactional Use Tax 42,740,750 43,603,350 36,506,713 83.72% 4,674,650 48,278,000 75.62% Property Tax 46,948,270 48,690,790 48,192,805 98.98% - 48,690,790 98.98% Interest and Rentals 4,013,580 5,398,975 2,490,190 46.12% - 5,398,975 46.12% Franchises 10,828,300 10,828,300 8,352,018 77.13% - 10,828,300 77.13% Business Related 11,260,870 11,260,870 11,067,012 98.28% - 11,260,870 98.28% Development Related 9,599,490 9,599,490 8,617,140 89.77% - 9,599,490 89.77% Recreation 4,220,670 4,220,670 4,654,394 110.28% - 4,220,670 110.28% Motor Vehicle in-Lieu 250,000 250,000 327,519 131.01% - 250,000 131.01% Miscellaneous Revenues 2,034,740 2,104,740 5,483,457 260.53% - 2,104,740 260.53% Reimbursables 1,794,870 1,807,086 1,939,684 107.34% - 1,807,086 107.34% From Other Agencies 9,390,310 9,390,310 8,378,618 89.23% - 9,390,310 89.23% Total General Fund 197,996,520$ 202,069,251$ 176,575,129$ 87.38% 4,674,650$ 206,743,901$ 85.41%

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
General Fund Expenditures
General Fund expenditures for Fourth Quarter are on track and within budget. Staff recommends a net increase in appropriations of $1.4 million. See page 35 for details of the expenditure adjustments.

NOTE: The above amounts do not include projects or transfers-out.

Department Adopted Budget
Current Budget
Before
Adjustments
Spent as of
06/30/2026
Percent of Current
Budget Spent

Recommended
Fourth Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Spent
City Administration $ 4,817,820 $ 4,792,072 $ 3,547,140 74.02% - $ 4,792,072 74.02% Human Resources 2,397,360 2,204,120 1,530,563 69.44% - 2,204,120 69.44% Administrative Services 884,080 843,316 687,806 81.56% - 843,316 81.56% City Clerk 1,040,820 1,613,172 1,403,021 86.97% - 1,613,172 86.97% Community Services 15,876,460 15,956,595 14,141,101 88.62% - 15,956,595 88.62% Innovation & Technology 5,405,410 5,287,724 5,039,933 95.31% - 5,287,724 95.31% Finance 6,053,080 6,511,441 4,835,344 74.26% 1,550,000 8,061,441 59.98% Development Services 6,489,730 5,412,078 3,290,765 60.80% (170,567) 5,241,511 62.78% Building and Safety 4,798,280 5,164,429 4,407,302 85.34% - 5,164,429 85.34% Planning 3,709,460 4,550,224 3,106,084 68.26% - 4,550,224 68.26% Public Works & Engineering 17,018,050 17,959,424 15,693,617 87.38% - 17,959,424 87.38% Police 85,267,660 90,502,746 83,450,439 92.21% - 90,502,746 92.21% Total General Fund $ 153,758,210 $ 160,797,340 $ 141,133,117 87.77% $ 1,379,433 $ 162,176,773 87.02%

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 25% of adopted recurring annual appropriations. The Fourth Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide funding for future contingencies such as earthquakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.

The Fourth Quarter Budget Report recommends the following:
 $14,355,753 Move PERS Rate Stability Reserve from General Fund (Fund #101) to Pension - 115 Trust (Fund #109)  $1,218,630 Increase to 40% Contingency (funded @ 26%)

General Fund (Fund #101) Balance Reserves After Adjustments 40% Contingency (funded @ 26%) $41,012,700
Animal Shelter JPA Reserve $582,570
Operating Contingencies Reserve $3,000,000
Future Projects and Reserves $4,494,226
PERS Rate Stability Reserve $0
Total $49,429,759

Pension - 115 Trust (Fund #109) Balance Reserves After Adjustments PERS Rate Stability Reserve $16,009,639

115 Trust (Fund #903) Balance Reserves After Adjustments Fund Balance Total $33,626,865

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Organizational Changes
Quarterly Budget Reports are routinely used to recommend organizational and/or personnel changes within a fiscal year. Upon approval, the total recurring costs for these organizational changes will be added to the department’s target numbers. The changes have been reviewed by Human Resources and comply with City personnel rules.

There are no organizational changes recommended as part of the Fourth Quarter Budget Status Report.

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Liability Claims
The City Council has authorized the Director of Human Resources and the City Manager to settle liability claims within specified dollar amounts as follows:

City Manager with the concurrence of the City Attorney $50,000 Director of Human Resources/Risk Management with concurrence of the City Attorney $10,000

The City Council has directed staff to report claim settlements as part of each quarterly budget report. There were no liability claims settled during the Fourth Quarter of Fiscal Year 2025/2026.

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
American Rescue Plan Act (ARPA) Expenditure Plan

Approved Projects by Federal Use Category Amount Expended Available Public Health & Economic Response 22,633,152 22,430,513 202,639 Fontana Forward Grant Program 190,786 190,786 - Homelessness Prevention Resources and Care Center 6,442,229 6,408,682 33,547 Leveraged Project: Support Government Employment 9,842,763 9,842,763 - Metrolink Station Security Cameras 66,411 66,411 - Park Improvements 3,241,828 3,072,736 169,092 Vaccine Bonus 526,986 526,986 - Ventilation Upgrade for City Facilities 2,322,150 2,322,150 - Revenue Loss 10,000,000 9,999,970 30
Parking Structure 10,000,000 9,999,970 30 Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200)
51,433 51,433 -
Administrative Costs 51,433 51,433 - Water, Sewer, and Broadband Infrastructure 16,531,692 16,190,186 341,506 Cypress Storm Drain Project 7,340,000 7,293,382 46,618 Data Security & Threat Detection 157,927 157,927 - Endpoint Detection & Response Solution 154,806 154,806 - Fiber to City facilities 1,773,968 1,669,588 104,380 Leveraged Project: Accela 3,406,636 3,406,636 - Leveraged Project: Fontana 311 2,398,355 2,232,610 165,745 Septic to Sewer 500,000 475,326 24,674 Sewer and Storm Drain Infrastructure Masterplan 375,130 375,130 - Update Master Infrastructure Plans 424,870 424,781 89 Premium Pay 1,040,837 1,040,837 -
Part-Time Employee Retention 152,936 152,936 - Public Safety Premium Pay 887,901 887,900 - Total 50,257,114 49,712,938 544,175

CITY OF FONTANA

AMERICAN RESCUE PLAN ACT (ARPA) EXPENDITURE PLAN
ESTIMATED AS OF June 30, 2026

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Grants Submitted & Awarded

Department > Grant Name Funding Source Fund # Date Awarded Expended Remaining Community Services 57,864,798 20,950,297 36,914,501 After School Education and Safety - ASES (2025-2027) State 385 Jul-24 13,222,206 8,493,665 4,728,541 Extended Learning Program - ELO-P (2025-2027) State 386 Jul-24 44,642,592 12,456,632 32,185,960 Development Services Admin 8,408,443 3,836,003 4,572,439 Beverage Recycling Grant (2024-2026) State 301 161,561 53,727 107,834 Catawba SRTS Sidewalk State 303 Dec-23 396,348 32,306 364,042 TDA Article 3 2025 State 303 Nov-25 1,124,400 - 1,124,400 City of Fontana Support Local Arts Events (2025-2026) County 720 250,000 133,079 116,921 Emergency Management Performance Grant (2022& 2024) Federal 301 63,050 47,258 15,793 Emergency Rental Assistance Federal 104 Mar-22 151,415 151,415 - Oil Payment Program OPP15 2025 State 301 May-25 29,819 - 29,819 Organic Waste SB1383 State 301 May-24 561,790 260,214 301,576 Permanent Local Housing Allocation State 295 Aug-21 5,670,060 3,158,005 2,512,055 Housing 35,912,419 21,428,152 14,484,267
Calhome Program Grant State 301 Apr-22 500,000 401,727 98,273 CDBG (2020-2025) Federal 362 14,580,448 12,075,553 2,504,895 Family Homelessness Challenge - Tamarind State 301 Jul-22 2,726,608 2,677,057 49,551 Healthy Homes Grant (HHPP) Federal 301 May-25 1,500,000 107,407 1,392,593 HESG (2024-2025) Federal 362 346,709 178,710 167,999 HOME (2018-2025) Federal 363 8,150,454 3,641,640 4,508,814 HomeKey B State 301 Jun-22 618,200 618,200 - LBP Healthy Home Grant Federal 301 Dec-23 4,400,000 510,260 3,889,740 Older Adults Grant (OAHMP) Federal 301 Jan-25 2,000,000 127,599 1,872,401 Prohousing Incentive Program (PIP) State 301 Jun-24 1,090,000 1,090,000 -

CITY OF FONTANA

GRANTS SUBMITTED & AWARDED
ESTIMATED AS OF June 30, 2026

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Grants Submitted & Awarded – continued

Department > Grant Name Funding Source Fund # Date Awarded Expended Remaining Public Works & Engineering 81,840,624 73,643,418 8,197,206 Alder-Locust-Ramona SRTS State 301 Jun-23 167,000 154,826 12,174 Alder-Locust-Ramona SRTS Federal 301 Jun-23 1,746,000 1,632,994 113,006 ARPA - Citty Federal 302 Jun-22 50,257,113 49,101,522 1,155,591 ARPA - County Federal 304 Jun-22 3,125,000 2,927,120 197,880 Courtplace Housing Development Federal 301 Mar-23 4,000,000 3,977,401 22,599 Date Elementary SRTS State 301 Jul-21 1,790,000 213,763 1,576,237 Downtown - Norma Torres Federal 301 Mar-24 850,000 180,706 669,294 Downtown Revital - Reyes State 301 Sep-23 3,000,000 1,621,019 1,378,981 EECBG - Energy Efficiency & Conservation Federal 301 Sep-24 230,640 230,640 - Fontana SRTS State 301 Mar-23 1,477,000 1,432,364 44,636 Homelessness Prevention County 301 Apr-25 500,000 500,000 - Pacific Electric Trail Improvement Project Federal 301 Mar-23 750,000 741,035 8,965 San Sevaine - CRP Federal 301 Aug-23 4,221,400 3,936,660 284,740 San Sevaine - MSRC State 301 Nov-15 500,000 500,000 - San Sevaine - RTP Federal 301 May-16 6,560,571 6,460,416 100,155 SMART Grant Federal 301 Jun-24 2,000,000 2,683 1,997,317 TMS Signal Updates State 301 Sep-23 665,900 30,269 635,631 Police Department 3,967,391 1,886,011 2,081,380 Alcoholic Beverage Control (2024-2026) State 301 72,205 65,956 6,249 Edward Byrne Memorial JAG (2022-2024) Federal 301 151,942 145,176 6,766 Homeland Security Grant (2022-2024) Federal 301 98,670 98,670 - Officer Wellness and Mental Health Grant Award State 301 Feb-23 136,204 136,204 - Selective Traffic Enforcement Program (STEP) (2024 - 2026) Federal 301 1,000,874 849,355 151,519 State COPS AB3229 2023-2026 (other funding source) State 322 2,507,496 590,650 1,916,846 Total 187,993,674 121,743,880 66,249,794

CITY OF FONTANA

GRANTS SUBMITTED & AWARDED
ESTIMATED AS OF June 30, 2026

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Transaction Use Tax (TUT) Expenditure Plan

Fund Distribution By Category Amount Obligated Actuals Available Facilities 7,027,850 734,728 2,842,778 3,450,344 Art Depot Flooring 20,000 - 17,846 2,154 Art Depot HVAC Replacement 49,000 - 48,087 913 Backflow Device Replacements 150,000 46,899 53,651 49,450 Baseball Field Laser Grading - Bill Martin 85,000 55,138 - 29,863 Baseball Field Laser Grading - Jack Bulik - - - - Baseball Field Laser Grading - Veteran's - - - - DSO Water Heater Replacement 13,000 - 12,860 140 East Courtyard Fountain Repair 108,800 101,831 6,969 Facility Improvements - Paint 150,000 - 100,500 49,500 Facility Improvements 25/26 Total $1.5M 566,000 - 566,000 Facility Improvements ORG 60437300 19,720 - 19,720 Fence & Handrail Painting 75,000 - 131,661 (56,661) Heritage Center Flooring Replacement 133,000 - 99,811 33,189 Heritage Center Water Heater Rplcmt 27,000 - 26,780 220 Historical Society Re-roof 4,700 - 9,500 (4,800) HUD Grant - PE Trail 80,850 - 80,850 - Jesse Turner Fountain New Q1 22,250 - 22,250 Jessie Turner Center HVAC Replacement 100,000 - 85,284 14,716 Library HVAC Replacement 30,080 - 41,965 (11,885) Library Water Heater Replacement 12,000 - 12,000 Martin Tudor Parking Lot Upgrade - - - Mary Vagle Nature Center Rehabilitation - - - Park Light Pole Painting - Fontana 60,000 - 60,000 Park Restroom Renovation - Fontana 30,000 - 25,090 4,910 Public Works HVAC Replacement 291,000 - 290,554 446 Ralph Lewis Park Field Replacement 1,980,150 14,911 1,281,219 684,020 Seville Park Pickle Ball Court 2,000,000 304,616 108,159 1,587,225 Southridge Ballfield Shade Structures 700,000 211,334 62,697 425,969 Stage Red HVAC and Water Heater Rplcmt 56,500 - 107,221 (50,721) Sycamore Hills Rubber Playground Surfacing Replacement 53,800 - 70,323 (16,523) Village of Heritage Pools New Q1 210,000 - 188,720 21,281

CITY OF FONTANA

TRANSACTION USE TAX (TUT) EXPENDITURE PLAN
ESTIMATED AS OF June 30, 2026

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Transaction Use Tax (TUT) Expenditure Plan - continued

Fund Distribution By Category Amount Obligated Actuals Available Transportation 6,631,330 457,145 3,447,469 2,726,716 2025-26 Pavement Rehabilitation ($7.9M BOND 601) 2,100,000 106,028 1,403,204 590,768 2026-27 Pavement Rehabilitation - - - ADA Ramps Upgrade 500,000 7,018 42,942 450,040 Development Reimbursement 3,631,330 - 1,993,378 1,637,952 Pavement and Asset Management 240,000 242,335 (2,335) Pavement Software Program 150,000 99,710 50,290 RAISE Gap Funding - - - Specialty Sign Requests - - - Street Maintenance 10,000 2,055 7,945 - Utilities 339,050 83,928 240,234 14,889 Storm Drain Maintenance 339,050 83,928 240,234 14,889 Housing / Community Development 7,900,000 - 7,700,000 200,000 Aldea Apartments Gap Funding Q1 200,000 - - 200,000 Aldea Apartments Purchase Q1 7,700,000 - 7,700,000 - Communications 105,795 - 105,758 37 Police Dept Dispatch Radios New Q1 105,795 - 105,758 37 Technology 500,000 - - 500,000 Park Security Camera with Fiber 500,000 - 500,000 Total 22,504,025 1,275,801 14,336,239 6,891,985

CITY OF FONTANA

TRANSACTION USE TAX (TUT) EXPENDITURE PLAN
ESTIMATED AS OF June 30, 2026

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report – continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report – continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report – continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report - continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report - continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report - continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report - continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Treasury Report - continued

Fourth Quarter Budget Status Report – 2025/2026 City of Fontana July 14, 2026
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2025/2026 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the Fourth Quarter Budget Report continue to adhere to City Council Policy.

As stated by the City Council’s Mission Statement below, the City of Fontana embraces every opportunity to enrich the lives of those who reside in this community, and this is possible due to its committed elected leadership and the talents and ingenuity of the individuals in this community and organization.

The key is through a well-planned, long-term fiscal plan, based upon economic development that will continue to generate high paying long-term employment opportunities, bring in new and stable sales tax revenue sources, and maintaining intergovernmental relations. Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge that comes our way. “We seek and embrace every opportunity to enrich the lives of those who live, work, play and invest in the City of Fontana. ” Mission Statement Adopted April 26, 2022

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
2021/22 2022/23 2023/24 2024/25
Audited Audited Audited Audited Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget 135,371,657$ 146,743,017$ 151,466,541$ 164,278,569$ 197,996,520$ 202,069,251$ 4,674,650$ 206,743,901$ 111,341,793 118,017,538 128,062,185 136,851,861 153,758,210 160,797,340 1,379,433 162,176,773 24,029,864 28,725,479 23,404,356 27,426,708 44,238,310 41,271,911 3,295,217 44,567,128 Other sources & uses:
12,073,139 11,585,264 11,566,054 12,384,062 12,244,050 12,262,084 0 12,262,084 (26,313,909) (26,336,232) (43,805,438) (45,398,527) (52,916,410) (53,985,040) (2,076,587) (56,061,627) (14,240,770) (14,750,968) (32,239,384) (33,014,465) (40,672,360) (41,722,956) (2,076,587) (43,799,543) 9,789,094 13,974,511 (8,835,028) (5,587,757) 3,565,950 (451,045) 1,218,630 767,585 47,728,351 57,517,445 72,639,194 64,798,697 51,634,946 61,081,278 0 61,081,278 Fund Balance Adjustment 1,147,238 994,531 2,405,106 2,124,090 1,936,649 (14,355,753) (12,419,104) (534,767)
57,517,445$ 72,639,194$ 64,798,697$ 61,081,278$ 57,324,986$ 62,566,882$ (13,137,123)$ 49,429,759$ 375,878$ 407,053$ 512,764$ 340,263$ 512,764$ 340,263$ 340,263$ 0 0 0 0 0 0 0 0375,878 407,053 512,764 340,263 512,764 340,263 0 340,263 9,469,586 0 0 0 0 0 0
0 0 0 0 0 0 0
10,886,393 10,694,317 12,204,822 13,644,923 11,651,142 14,355,753 (14,355,753) 0 Animal Shelter JPA 0 0 800,000 800,000 582,570 582,570 582,570 Operating Contingencies 0 0 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Future projects and reserves 0 0 750,000 750,000 3,201,460 4,494,226 4,494,226 20,280,588 38,595,914 14,443,275 9,458,256 0 0 0
41,012,445$ 49,697,284$ 31,710,861$ 27,993,442$ 18,947,936$ 22,772,812$ (14,355,753)$ 8,417,059$ 16,505,000$ 22,941,910$ 33,087,836$ 33,087,836$ 38,377,050$ 39,794,070$ 1,218,630$ 41,012,700$ Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2025/2026
Designated
Unappropriated
Total available for contingencies
Economic Uncertainty
CALPERS UAL Forecased Increases
PERS Rate Stability
Total reserved
Inventories
Reserved
Fund balance, end of year

FUND BALANCE
Total other sources & uses
Revenues & other sources over (under) expenditures and
other uses
Fund balance, beginning of year
GASB 31 Adjustment

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other General Funds:
102 City Technology 3,412,830$ -$ 9,073,384$ (12,190,729)$ -$ 295,485$ - 295,485$ 103 Facility Maintenance 755,292 0 9,683,940 (10,386,250) 0 52,982 - 52,982 104 Office of Emergency Services 1,250,323 0 0 (123,413) 0 1,126,910 1,126,910 105 KFON 1,936,782 250,000 0 (1,323,790) 0 862,992 862,992 106 Self Insurance 21,510,281 10,384,803 0 (10,632,645) 0 21,262,439 21,262,439 107 Retirees Medical Benefits 2,700,924 265,000 2,600,000 (2,813,960) 0 2,751,964 2,751,964 108 Supplemental Retirement 37,572 0 35,000 (36,410) 0 36,162 36,162 110 General Fund Operating Projects 675,466 650 1,223,050 (1,873,894) 0 25,272 25,272 115 Lease-Fire 3 6,303,972 41,477 0 (6,345,449) 3 3
125 Storm Water Compliance 444,115 304,500 0 (388,216) 0 360,399 360,399 Total Other General Funds 32,723,588$ 17,508,925$ 22,656,851$ (39,769,307)$ (6,345,449)$ 26,774,608$ -$ 26,774,608$ Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee 26,126,706$ 943,100$ -$ -$ (1,270,550)$ 25,799,256$ -$ 25,799,256$ 221 Federal Seizure Treasury 171,577 100,000 0 (115,000) 0 156,577 156,577 222 Crime Prev Asset Seizure 34,755 2,500 0 (18,000) 0 19,255 19,255 223 Federal Asset Seizure 12,138,871 1,000,000 0 (6,838,943) 0 6,299,928 6,299,928 224 State Asset Seizure 541,035 20,000 0 (72,820) 0 488,215 488,215 225 PD Traffic Safety 3,417,930 400,000 0 (387,018) 0 3,430,912 3,430,912 226 Opioid Settlement 857,979 847,643 0 (1,090,466) 0 615,156 615,156 241 Air Quality Mgmt District 887,604 304,000 0 (603,518) (13,480) 574,606 20,526 595,132 243 Traffic Safety 100,812 45,000 0 (52,760) 0 93,052 93,052 244 Prop 1B 146,491 0 0 0 0 146,491 146,491
245 Measure I Reimb 2010-2040 (2,875,240) 27,011,651 0 (24,136,411) 0 0 0 246 Measure I Local 2010-2040 12,555,539 5,710,860 0 (13,483,036) (450,000) 4,333,363 4,333,363 281 Gas Tax (State) 2,118,532 6,012,640 0 (6,925,744) (385,000) 820,428 820,428 282 Solid Waste Mitigation 9,487,247 5,505,000 0 (5,379,647) (313,880) 9,298,720 9,298,720 283 Road Maintenance & Rehab 8,701,641 7,094,017 0 (12,746,110) 0 3,049,548 3,049,548 301 Grants (11,298,329) 69,914,089 0 (58,539,236) (76,524) 0 - 0 302 ARPA 2021 6,245,859 (2) 0 (6,245,857) 0 0 0 303 TDA/Article 3 (14,466) 1,632,271 0 (1,617,805) 0 0 0 304 ARPA - County (886,432) 1,140,880 0 (254,448) 0 0 0 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
322 State COPS AB 3229 1,457,205$ 672,000$ -$ (733,131)$ -$ 1,396,074$ 1,396,074$ 362 CDBG (28,128) 5,123,947 0 (4,623,970) (33,310) 438,539 438,539 363 Home Program 93,047 7,362,080 0 (7,157,098) 0 298,029 298,029 385 After School Program 0 4,407,400 0 (4,138,900) (268,500) 0 0 386 ASES ELO-P Grant (69,800) 13,127,390 0 (12,616,890) (440,700) 0 0 395 LMD #1 City Wide 527,020 909,540 830,400 (1,560,975) (207,900) 498,085 498,085 396 LMD #2 Village of Heritage 1,408,592 2,690,248 1,484,480 (4,218,162) (431,190) 933,968 933,968 397 LMD #3 Empire Center 272,516 62,120 0 (75,810) (7,100) 251,726 251,726 398 LMD #3 Hunter's Ridge 2,135,104 965,370 251,960 (1,266,024) (146,260) 1,940,150 1,940,150 399 LLMD #3 Hunter's Ridge 89,454 35,810 0 (35,660) (3,340) 86,264 86,264 401 CFD #1 Southridge Village 2,202,640 6,516,335 31,080 (4,698,325) (3,095,150) 956,580 956,580 403 CFD #6-3A Bellgrove II 482,476 228,660 0 (172,140) (46,820) 492,176 492,176 404 CFD #6-2 N Morningside 344,877 110,290 0 (105,660) (14,460) 335,047 335,047 405 CFD #6-1 Stratham 500,035 209,240 0 (148,440) (116,990) 443,845 443,845 406 CFD #6 The Landings 3,068,705 425,540 161,400 (698,990) (87,160) 2,869,495 2,869,495 407 CFD #7 Country Club Estates 262,415 127,260 20,890 (231,360) (27,700) 151,505 151,505 408 CFD #8 Presley 532,822 81,458 136,370 (300,930) (34,260) 415,460 415,460 409 CFD #9M Morningside (45,165) 184,680 115,300 (183,080) (117,420) (45,685) (45,685) 410 CFD #10M Jurupa Industrial 237,558 42,610 0 (67,400) (6,310) 206,458 206,458 412 CFD #12 Sierra Lakes 1,366,046 1,033,680 497,430 (1,561,680) (174,580) 1,160,896 1,160,896 413 CFD #13M Summit Heights 147,566 559,310 477,600 (1,028,770) (126,250) 29,456 29,456 414 CFD #14M Sycamore Hills 82,021 480,820 89,920 (527,950) (115,840) 8,971 8,971 415 CFD #15M Silver Ridge 147,151 332,430 0 (181,340) (217,970) 80,271 80,271 416 CFD #16M Ventana Pointe 64,220 48,670 0 (46,850) (31,610) 34,430 34,430 418 CFD #18M Badiola Homes 47,204 7,010 0 (3,790) (4,460) 45,964 45,964 420 CFD #20M 63,169 38,070 0 (38,940) (20,080) 42,219 42,219 421 CFD #21M 243,058 40,950 0 (19,550) (21,730) 242,728 242,728 423 CFD #23M 28,377 8,410 0 (2,270) (10,920) 23,597 23,597 424 CFD#24M 191,286 46,400 0 (21,840) (28,320) 187,526 187,526 425 CFD #25M 274,346 92,270 0 (61,960) (53,710) 250,946 250,946 427 CFD #27M (49,619) 66,210 38,280 (74,220) (30,630) (49,979) (49,979) 428 CFD #28M 450,414 163,730 0 (108,060) (110,680) 395,404 395,404

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
429 CFD #29M (4,284)$ 29,910$ 33,000$ (42,430)$ (21,060)$ (4,864)$ (4,864)$ 430 CFD #30M 744,646 241,050 0 (140,630) (158,580) 686,486 686,486 431 CFD #31 Citrus Heights North 863,398 481,040 0 (275,030) (190,800) 878,608 878,608 432 CFD #32M 107,915 18,730 0 (6,140) (15,170) 105,335 105,335 433 CFD #33M Empire Lighting 178,917 46,700 0 (92,760) (8,680) 124,177 124,177 434 CFD #34 Empire Detention Basin 266,847 21,140 0 (24,150) (2,260) 261,577 261,577 435 CFD #35M 1,115,408 603,660 117,850 (884,657) (106,880) 845,381 845,381 436 CFD #36M 30,455 24,940 7,570 (27,690) (20,650) 14,625 14,625 437 CFD #37 Montelago 92,053 98,460 56,830 (153,140) (58,240) 35,963 35,963 438 CFD #38M 909,552 181,870 0 (81,990) (116,960) 892,472 892,472 439 CFD #39M 25,707 24,200 60 (21,180) (16,580) 12,207 12,207 440 CFD #40M 79,156 10,530 0 (1,660) (7,830) 80,196 80,196 441 CFD #41M 122,119 15,520 0 (12,550) (8,090) 116,999 116,999 442 CFD #42M 252,359 49,380 0 (77,490) (7,250) 216,999 216,999 444 CFD #44M 27,628 10,090 0 (10,980) (6,220) 20,518 20,518 445 CFD #45M 318,901 113,370 0 (91,900) (57,320) 283,051 283,051 446 CFD #46M 318,786 49,890 0 (43,530) (24,510) 300,636 300,636 447 CFD #47M (713) 12,980 9,680 (17,200) (6,480) (1,733) (1,733) 448 CFD #48M 451,885 76,050 0 (61,010) (31,670) 435,255 435,255 449 CFD #49M 26,949 14,470 0 (15,180) (6,290) 19,949 19,949 450 CFD #50M 76,336 40,640 0 (22,920) (30,160) 63,896 63,896 451 CFD #51M 72,621 75,350 0 (81,840) (39,240) 26,891 26,891 453 CFD #53M 86,513 9,080 0 (6,210) (5,230) 84,153 84,153 454 CFD #54M 17,770 28,280 15,300 (46,030) (15,670) (350) (350) 455 CFD #55M 63,117 7,320 0 (6,530) (3,210) 60,697 60,697 456 CFD #56M 126,907 26,040 0 (960) (24,770) 127,217 127,217 457 CFD #57M 59,677 16,950 0 (18,010) (6,560) 52,057 52,057 458 CFD #58M 18,336 4,410 0 (1,160) (4,080) 17,506 17,506 459 CFD #59M 12,360 2,400 0 (1,160) (110) 13,490 13,490 460 CFD #60M 85,717 12,940 0 (12,990) (5,870) 79,797 79,797 461 CFD #61M 394,225 55,280 0 (30,070) (29,090) 390,345 390,345 462 CFD #62M 55,598 5,580 0 (7,400) (690) 53,088 53,088

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
463 CFD #63M 611,365$ 54,640$ -$ (39,840)$ (3,730)$ 622,435$ 622,435$ 464 CFD #64M 85,512 5,070 0 0 0 90,582 90,582
465 CFD #65M 203,464 20,430 0 (10,330) (10,700) 202,864 202,864 466 CFD #66M 0 0 2,850 0 (2,850) 0 0
467 CFD #67M 191,691 43,450 0 (30,400) (21,630) 183,111 183,111 468 CFD #68M 155,098 25,280 0 (18,460) (12,980) 148,938 148,938 469 CFD #69M 633,010 178,130 0 (211,456) (92,460) 507,224 507,224 470 CFD #70M Avellino 221,524 80,220 0 (56,680) (39,760) 205,304 205,304 471 CFD #71M Sierra Crest 409,360 132,740 28,110 (158,580) (21,450) 390,180 390,180 472 CFD #72M 28,442 12,160 0 (11,480) (6,590) 22,532 22,532 473 CFD #73M 294,295 67,580 0 (33,480) (37,290) 291,105 291,105 474 CFD #74M 579,245 84,810 0 (41,500) (52,360) 570,195 570,195 475 CFD #75M 55,788 14,750 0 (10,640) (8,880) 51,018 51,018 476 CFD #76M 79,891 37,860 0 (39,890) (8,520) 69,341 69,341 477 CFD #77M 49,731 13,290 0 (10,660) (6,840) 45,521 45,521 478 CFD #78M 251,280 79,060 0 (36,900) (61,080) 232,360 232,360 479 CFD #79M 209,509 21,500 0 (860) (80) 230,069 230,069 480 CFD #80M 385,486 240,810 0 (129,640) (124,280) 372,376 372,376 481 CFD #81M 81,907 123,610 0 (105,450) (48,850) 51,217 51,217 482 CFD #82M 211,424 29,480 0 (500) 0 240,404 240,404
483 CFD #83M 199,673 63,940 0 (33,960) (31,190) 198,463 198,463 484 CFD #84M 45,400 19,500 0 (11,550) (9,590) 43,760 43,760 485 CFD #85 THE MEADOWS 1,054,022 431,720 0 (362,460) (37,280) 1,086,002 1,086,002 486 CFD #86 ETIWANDA RIDGE 198,568 67,660 0 (47,020) (34,210) 184,998 184,998 487 CFD #87 El Paseo 219,896 77,250 0 (27,560) (67,320) 202,266 202,266 488 CFD #88 SIERRA CREST II 316,437 113,730 10,420 (90,490) (8,470) 341,627 341,627 489 CFD #89 BELROSE 245,609 60,980 0 (33,750) (32,950) 239,889 239,889 490 CFD #90 SUMMIT @ ROSENA PH i 1,446,883 363,610 0 (280,160) (78,930) 1,451,403 1,451,403 491 CFD #91M 35,989 6,080 0 (500) (2,320) 39,249 39,249 492 CFD #92M 94,473 17,220 0 (8,690) (6,360) 96,643 96,643 493 CFD #93M 48,140 12,780 0 (17,090) (5,990) 37,840 37,840 494 CFD #94M 9,948 2,100 0 (500) (1,750) 9,798 9,798

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Special Revenue Funds:
495 CFD #95 SUMMIT @ ROSENA PH II 431,865$ 184,120$ 3,200$ (233,940)$ (23,030)$ 362,215$ 362,215$ 496 CFD #96M Tr. 19957 46,622 11,330 0 (11,770) (4,220) 41,962 (1,050) 40,912 497 CFD #97M 26,277 5,270 0 0 (3,690) 27,857 27,857
498 CFD #98M 26,684 6,050 0 (500) (2,600) 29,634 29,634 500 CFD #100M 275,092 82,990 0 (29,280) (58,590) 270,212 (9,000) 261,212 501 CFD #101M 35,041 8,010 0 (500) (3,460) 39,091 39,091 502 CFD #102M 22,955 5,010 0 (500) (1,750) 25,715 25,715 503 CFD #103M Estrada 20,104 4,420 0 0 (1,130) 23,394 23,394 504 CFD #104M 45,207 13,780 0 (9,790) (4,610) 44,587 (1,300) 43,287 505 CFD #105M 109,765 47,560 0 (20,080) (31,040) 106,205 106,205 506 CFD #106M 249,391 92,070 0 (22,930) (47,510) 271,021 271,021 507 CFD #107M 59,441 39,910 0 (8,070) (31,090) 60,191 60,191 509 CFD #109M 603,803 353,570 0 (180,470) (154,100) 622,803 622,803 510 CFD #510M 26,066 17,420 0 0 (5,100) 38,386 38,386
511 CFD #111M 54,846 72,470 0 (14,490) (57,490) 55,336 55,336 512 CFD #112M 122,978 304,580 0 (140,130) (162,230) 125,198 125,198 513 CFD #113 0 64,960 0 0 0 64,960 64,960
514 CFD #114M 0 55,080 0 0 0 55,080 55,080
515 CFD #115M 0 426,000 0 0 0 426,000 426,000
516 CFD #116M 0 66,930 0 0 0 66,930 66,930
Total Special Revenue Funds 102,790,783$ 180,654,807$ 4,419,980$ (190,066,487)$ (11,045,314)$ 86,753,769$ 9,176$ 86,762,945$ Debt Service Funds:
580 General Debt Service 62,975$ 26,090,580$ 5,794,025$ (31,888,606)$ -$ 58,974$ -$ 58,974$ Total Debt Service Funds 62,975$ 26,090,580$ 5,794,025$ (31,888,606)$ -$ 58,974$ -$ 58,974$ Capital Project Funds:
601 Capital Reinvestment 48,549,657$ 131,575,206$ 20,907,224$ (202,489,230)$ (41,477)$ (1,498,620)$ 1,540,932$ 42,312$ 602 Capital Improvements 8,723,151 1,979,354 0 (9,558,664) (924,000) 219,841 219,841 603 Future Capital Projects 21,457,523 0 0 (344,883) (13,000,000) 8,112,640 8,112,640 604 Capital Project -TUT 5,465,078 0 22,232,980 (22,504,025) 0 5,194,033 1,906,020 7,100,053 620 San Sevaine Flood Control 2,717,718 529,400 111,023 (111,023) (39,250) 3,207,868 3,207,868 621 Upper Etiwanda Flood Control 49,554 0 0 0 0 49,554 49,554

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Capital Project Funds:
622 Storm Drain 22,097,140$ 1,105,000$ 508,080$ (12,636,640)$ (106,310)$ 10,967,270$ 10,967,270$ 623 Sewer Expansion 2,904,602 5,205,770 0 (685,652) (3,750) 7,420,970 7,420,970 630 Circulation Mitigation 33,011,891 4,917,030 2,447,341 (20,470,427) (46,120) 19,859,715 19,859,715 631 Fire Assessment 801,116 260,000 191,548 (615,470) (260,000) 377,194 377,194 632 General Government 14,431,415 430,000 394,047 (12,911,811) (48,490) 2,295,161 2,295,161 633 Landscape Medians 2,716,298 400,000 79,715 (1,702,318) (35,170) 1,458,525 1,458,525 634 Library Capital Improvement 1,508,188 152,090 138,623 (138,623) (31,700) 1,628,578 1,628,578 635 Parks Development 16,691,823 3,904,230 1,195,973 (6,252,069) (34,580) 15,505,377 15,505,377 636 Police Capital Facilities 4,660,425 655,500 381,755 (706,726) (70,280) 4,920,674 4,920,674 637 Underground Utilities 1,208,879 600,000 0 0 0 1,808,879 1,808,879 657 CFD #31 Citrus Heights North 1,894,388 0 0 0 0 1,894,388 1,894,388 658 CFD #31 6,052 0 0 0 0 6,052 6,052
659 CFD #70 Avellino 798 0 0 0 0 798 798
660 CFD #71 Sierra Crest 2,686 0 0 0 0 2,686 2,686
661 CFD #80 Bella Strada 15,782 0 0 0 0 15,782 15,782
663 CFD #74B Citrus/Summit 192,800 0 0 0 0 192,800 192,800 664 CFD #86 Etiwanda Ridge 989,653 0 0 0 0 989,653 989,653 665 CFD #85 The Meadows 19,502 0 0 0 0 19,502 19,502
666 CFD #88 Sierra Crest II 105,422 0 0 0 0 105,422 105,422 667 CFD #89 Belrose (74) 0 74 0 0 0 0
668 CFD #90 Summit @ Rosena Ph I 8,691,981 0 0 (600,300) (58,330) 8,033,351 (295,520) 7,737,831 669 CFD #95 Summit @ Rosena II 5,932,129 0 0 0 (24,800) 5,907,329 (5,561,208) 346,121 670 CFD #87 El Paseo 960,065 0 0 0 0 960,065 960,065
671 CFD #106 Mountain View 51,862 0 0 0 0 51,862 51,862 672 CFD #99 The Retreat 72,165 0 0 0 0 72,165 72,165
673 CFD #100 Victoria 3,856,250 0 0 (1,508,654) 0 2,347,596 (177,581) 2,170,015 674 CFD #111 Monterado 5,333,237 0 0 0 (2,313,804) 3,019,433 (1,136,678) 1,882,755 675 CFD#107 Highland 2,723,683 0 0 (117,005) (1,827,393) 779,285 779,285 676 CFD#109 Narra Hills 75,569 0 0 0 0 75,569 75,569
677 CFD #112 The Gardens Phase One 28,974,840 0 0 (21,156,390) (1,422,521) 6,395,929 (4,233,306) 2,162,623 Total Capital Project Funds 246,893,248$ 151,713,580$ 48,588,383$ (314,509,910)$ (20,287,975)$ 112,397,326$ (7,957,341)$ 104,439,985$

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Audited
Fund Balance
July 1, 2025
Revenues Transfers In Expenditures Transfers Out Available Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2026
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2025/2026
Enterprise Funds:
10,268,521$ 31,162,640$ -$ (28,315,434)$ (2,704,670)$ 10,411,057$ -$ 10,411,057$ 1,028,456 300,010 115,613 (1,439,759) (4,320) 0 0
4,132,260 1,000,000 400,000 (4,426,135) (274,540) 831,585 831,585 952,518 0 0 0 0 952,518 952,518
701 Sewer Maintenance & Operations
702 Sewer Capital Projects
703 Sewer Replacement
710 Water Utility
720 Stage Red * 2,856,997 817,719 170,000 (2,139,593) (19,710) 1,685,413 (1,607,841) 77,572 Total Enterprise Funds 19,238,752$ 33,280,369$ 685,613$ (36,320,921)$ (3,003,240)$ 13,880,573$ (1,607,841)$ 12,272,732$ Internal Service Fund:
751 FLEET OPERATIONS 22,185,872$ 8,612,055$ 260,082$ (15,889,051)$ -$ 15,168,958$ -$ 15,168,958$ Total Internal Service Funds 22,185,872$ 8,612,055$ 260,082$ (15,889,051)$ -$ 15,168,958$ -$ 15,168,958$ 423,895,218$ 417,860,316$ 82,404,934$ (628,444,282)$ (40,681,978)$ 255,034,208$ (9,556,006)$ 245,478,202$ TOTAL ALL FUNDS

* Beginning fund balance of $944,997 has been adjusted with loans approved in the current fiscal year.

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
101 General Fund 1,379,433 4,674,650 - 2,076,587 1,218,630 Revenue Adjustments - 4,674,650 - - 4,674,650 10128000 FN Management Services 5062 Transaction Use Tax 4,674,650 4,674,650 Increase revenues for FY25-26 Transactional Use Tax (TUT) forecast Offsetting Adjustments (170,567) - - 170,567 - 10130105 DS HomelessPrevent Res & Care Ctr 8115 Consultant Services (170,567) 170,567 } 10130105 DS HomelessPrevent Res & Care Ctr 8790 Operating Transfer Out 170,567 (170,567) } New Requests (One-Time) 1,550,000 - - 1,906,020 (3,456,020) 10128000 FN Management Services 8790 Operating Transfer Out 1,906,020 (1,906,020) Xfer to Fund #604 for forecasted TUT revenues 10128100 FN Mgmt Services Admin 8130 Other Professional Svcs 50,000 (50,000) Increase appropriations for Beacon Economic contract 10128100 FN Mgmt Services Admin 8090 Managed Savings 1,500,000 (1,500,000) Increase appropriations for FY26-27 One-Time Request funding General Fund - Recommended Adjustments
Fiscal Year 2025/2026
Defund and Xfer to fund #601 for The Path Improvements

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
102 City Technology - - - - - 10226101 IT Information Systems Various Operating Accounts (125,000) 125,000 } 10226305 IT Ops Audio Visual Various Operating Accounts (25,000) 25,000 } 26200003-102-A IT Facility Lockdown Buttons 8130 Other Professional Svcs 150,000 (150,000) } 103 Facility Maintenance 24,654 24,654 - - - 10337317 PW&E Facilities Maintenance 6480 Miscellaneous Reimb 24,654 24,654 } 10337317 PW&E Facilities Maintenance 8130 Other Professional Svcs 24,654 (24,654) } 241 Air Quality Mgmt Dist (20,526) - - - 20,526 37600006-241-A PW&E Metrolink Station Access Imprvments Various Operating Accounts (20,526) 20,526 Project complete; return to fund balance 301 Grants 814,938 814,938 - - - 30126210 IT Downtown Sec Improv 5390 Misc Grant Reimb (32,950) (32,950) } 30126210 IT Downtown Sec Improv 8130 Other Professional Svcs (32,950) 32,950 } 37100001-301-A PW&E Downtown Parking Lot Improvements 5390 Misc Grant Reimb (1,344) (1,344) } 37100001-301-A PW&E Downtown Parking Lot Improvements 8130 Other Professional Svcs (1,344) 1,344 } 37600080-301-A PW&E 8572 Sierra - Warm Shell Impr. 5390 Misc Grant Reimb 34,294 34,294 } 37600080-301-A PW&E 8572 Sierra - Warm Shell Impr. 8130 Other Professional Svcs 34,294 (34,294) } 30200018-301-B DS CalHome Program 2021 5328 CDBG Grant Reimbursement 14,938 14,938 } 30200018-301-B DS CalHome Program 2021 8119 Construction-Non-Capital 14,938 (14,938) } 30200029-301-A DS Clean CA Program 5328 CDBG Grant Reimbursement 30,000 30,000 } 30200029-301-A DS Clean CA Program 8130 Other Professional Svcs 30,000 (30,000) } 30200029-301-B DS Clean CA Program 5328 CDBG Grant Reimbursement 270,000 270,000 } 30200029-301-B DS Clean CA Program 8130 Other Professional Svcs 270,000 (270,000) } 30200032-301-A DS HHAP-5 Housing Assistance & Prevent 5328 CDBG Grant Reimbursement 50,000 50,000 } 30200032-301-A DS HHAP-5 Housing Assistance & Prevent 8130 Other Professional Svcs 50,000 (50,000) } 30200032-301-B DS HHAP-5 Housing Assistance & Prevent 5328 CDBG Grant Reimbursement 450,000 450,000 } 30200032-301-B DS HHAP-5 Housing Assistance & Prevent 8130 Other Professional Svcs 450,000 (450,000) } 496 CFD #96M Tr. 19957 1,050 - - - (1,050) 49637209 PW&E Landscape Maintenance 8130 Other Professional Svcs 1,050 (1,050) Increase appropriations for operating expenses 500 CFD #100M Tr 2023 9,000 - - - (9,000) 50037209 PW&E Landscape Maintenance 8020 Utilities 9,000 (9,000) Increase appropriations for CFD #100M utility expenses 504 CFD #104M 1,300 - - - (1,300) 50437209 PW&E Landscape Maintenance 8020 Utilities 1,300 (1,300) Increase appropriations for utility expenses Move Torres project funds to 8572 Sierra - Warm Shell
improvement project
Other Funds - Recommended Adjustments
Fiscal Year 2025/2026
Increase revenues and appropriations for parking garage incident reimbursment
Increase revenues and appropriations due to program
income spent
Increase revenues and appropriations for Clean CA Grant Increase revenues and appropriations for HHAP Grant
Move appropriations for facility lockdown buttons

Fourth Quarter Budget Status Report - 2025/2026 City of Fontana July 14, 2026
Fund
Organization
Project #
Dept
Organization/Project
Description
Object Object Description Appropriations Revenues
Transfers
In
Transfers
Out
FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2025/2026
601 Capital Reinvestment (1,329,433) 40,932 170,567 - 1,540,932 28001008-601-A FN Miscellaneous Project 8330 Construction Contracts (1,500,000) 1,500,000 Defund project to cover $1.5M loan to Stage Red Fund #720 28001008-601-A FN Miscellaneous Project 8330 Construction Contracts (1,420,347) 1,420,347 } 37600093-601-A PW&E 8491 Sierra Ave Shops 8329 Other Construction 1,420,347 (1,420,347) } 60130106 DS Economic Development 8130 Other Professional Svcs (125,000) 125,000 } 37300002-601-A PW&E Center Stage Theater Renovation 8320 Capital Acquisition 125,000 (125,000) } 37600012-601-A PW&E City Hall Renovation Phase 2 8329 Other Construction (2,659,174) 2,659,174 } Decrease appropriations to match bond funded amount 30200023-601-A DS Aldea Legacy Apts 8310 Land (400,000) 400,000 } 37600035-601-A PW&E Downtown Parking Structure 8020 Utilities (175,000) 175,000 } 37600040-601-A PW&E Wayfinding Signs Various Operating Accounts (400,000) 400,000 } 37600060-601-A PW&E Public Arts Building 8329 Other Construction (25,000) 25,000 } 37600086-601-A PW&E Specialty Shop Tenant Improvements 8130 Other Professional Svcs (100,000) 100,000 } 30100004-601-A PW&E Economic Development Incentive Prog 8120 Development Incentives 2,509,174 (2,509,174) } Increase appropriations for Downtown economic development incentives
37600079-601-A PW&E Plaza Improvements Project 8329 Other Construction 250,000 (250,000) } Increase appropriations for Lerner Lane pavement art 37200001-601-A PW&E Downtown Holiday Decorations 8329 Other Construction 1,000,000 (1,000,000) } Increase appropriations for City Hall and Downtown holiday decorations
37000001-601-A PW&E Lease Revenue Bond Series 2025A 8130 Other Professional Svcs (1,250,000) 1,250,000 } 37600092-601-A PW&E Pickleball Court Project 8329 Other Construction 1,250,000 (1,250,000) } 37300006-601-A PW&E Public Works Yard Improvements Various Operating Accounts (271,624) 271,624 } 37300011-601-A PW&E PW East Yard – 16641/43 Orange Way 8329 Other Construction 771,624 (771,624) } 37300012-601-A PW&E Public Works Storage - Building 2 Various Operating Accounts (500,000) 500,000 } 60130000 DS Special Projects 6900 Operating Transfers In 170,567 170,567 } 37600041-601-A PW&E Homelessness Prevent Res & Care Ctr 8314 Land & Bldg Improvements 170,567 (170,567) } 37600041-601-A PW&E Homelessness Prevent Res & Care Ctr 6450 Miscellaneous Income 40,932 40,932 Increase revenue to offset Midyear expense 604 Capital Project -TUT - - 1,906,020 - 1,906,020 60437000 PW&E PW Admin - TUT 6900 Operating Transfers In 1,906,020 1,906,020 Xfer from GF #101 for forecasted TUT revenues 668 CFD #90 Summit @ Rosena Ph 1 295,520 - - - (295,520) 66837000 PW&E CFD #90 Summit @ Rosena Ph I 8330 Construction Contracts 295,520 (295,520) Increase appropriations for developer reimbursements 669 CFD #95 Summit at Rosena II 5,561,208 - - - (5,561,208) 66937000 PW&E CFD #95 Summit @ Rosena II 8330 Construction Contracts 5,561,208 (5,561,208) Increase appropriations for developer reimbursements 673 CFD #100 Victoria 177,581 - - - (177,581) 67337000 PW&E CFD #100 Victoria 8330 Construction Contracts 177,581 (177,581) Increase appropriations for developer reimbursements 674 CFD #111 Monterado 1,136,678 - - - (1,136,678) 67437000 PW&E CFD #111 Monterado 8330 Construction Contracts 1,136,678 (1,136,678) Increase appropriations for developer reimbursements 677 CFD #112 The Gardens Phase One 4,233,306 - - - (4,233,306) 67737000 PW&E CFD #112 The Gardens Phase I 8330 Construction Contracts 4,233,306 (4,233,306) Increase appropriations for developer reimbursements 720 Stage Red 1,805,413 197,572 - - (1,607,841) 72030104 DS Stage Red 6488 Revenues - ASM 197,572 197,572 Increase revenue based on April - June estimates 72030104 DS Stage Red 8092 Expenses - ASM 120,000 (120,000) Increase appropriations for Annual Management Fee 72030104 DS Stage Red 8092 Expenses - ASM 1,500,000 (1,500,000) Increase appropriations for loan funds from Fund #601 72030104 DS Stage Red 8092 Expenses - ASM 185,413 (185,413) Increase appropriations for GF loan funds File #26-1102, CC Approved 7/14/26
Xfer from GF #101 and appropriate for The Path
Improvements
Move funds for Stage Red capital repair
Program bond appropriations for pickleball courts
Defund various projects to fund Downtown economic
development incentives, Lerner Lane pavement art, City Hall and Downtown holiday decorations
Defund projects; move to PW Yard East Project
Defund project to fund 8491 Sierra Ave shops