First Quarter Budget Status Report
Fiscal Year 2026/2027
*Compared to same period prior fiscal year
Quick Look Indicators First Quarter* See Page
Revenues ▲ 8
Expenditures ▼ 9
Fund Balance ▲ 11
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Table of Contents
Report Objectives ................................................................................................................................................................................................... 3 Summary of Key Points ........................................................................................................................................................................................ 4 Results of General Fund Operations for the Prior Year............................................................................................................................... 5 Significant Economic Trends ............................................................................................................................................................................... 6 Summary of Proposed General Fund Adjustments...................................................................................................................................... 7 General Fund Revenues........................................................................................................................................................................................ 8 General Fund Expenditures ................................................................................................................................................................................. 9 Carryover Projects ............................................................................................................................................................................................... 10 Fund Balance Review ......................................................................................................................................................................................... 11 Organizational Changes..................................................................................................................................................................................... 12 Liability Claims...................................................................................................................................................................................................... 13 American Rescue Plan Act (ARPA) Expenditure Plan................................................................................................................................ 14 Grants Submitted & Awarded.......................................................................................................................................................................... 15 Transaction Use Tax (TUT) Expenditure Plan .............................................................................................................................................. 17 Treasury Report ................................................................................................................................................................................................... 19 Conclusion.............................................................................................................................................................................................................. 27 Schedules:
General Fund – Fund Balance Reconciliation..................................................................................................................................28 Fund Balance – Other Funds ................................................................................................................................................................29 Recommended Adjustments – General Fund.................................................................................................................................35 Recommended Adjustments – Other Funds ..................................................................................................................................36
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Report Objectives
The purpose of the First Quarter Budget Status Report is to:
• Report on the results of the prior fiscal year;
• Comment on significant economic trends;
• Recommend budget changes to address known budget deficiencies which will materially impact fund balance; and • Recommend the reappropriation of prior year project budgets that were not completed as of June 30.
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Summary of Key Points
General Fund:
• Net decrease in General Fund inflows of $18,490:
o Increase to Reimbursables of $58,030
o Decrease to transfers in of $76,520
• Net increase in General Fund outflows of $3,853,979:
o Offsetting adjustments of $58,030 (offset by revenue) o Increase to new one-time requests of $1,496,290
o Increase to new recurring requests of $176,650
o Increase carryover appropriations from prior year of $2,074,644 o Increase to transfers out of $48,365
• Reserve adjustments
o Decrease to PERS Rate Stability Reserve of $14,355,753; Increase to Total available for contingencies of $9,444,814; Increase to Future Projects and Reserves of $796,869; Increase to Inventories of $197,042.
Other Funds:
• Additional funding for the following projects:
o $14,938,000 Westgate at Cherry and Victoria Ave (Measure I 2010-2040 Reimb #245) o $12,000,000 Water of Life Church Property Acquisition (Muni Svcs Fiscal Impact #201) o $10,000,000 Westgate at Cherry and Victoria Ave (Capital Reinvestment Fund #601) o $8,500,000 Westgate at Cherry and Victoria Ave (Capital Project-TUT Fund #604) o $7,062,000 Westgate at Cherry and Victoria Ave (Circulation Mitigation Fund #630) o $4,200,000 Regional Navigation Center (Capital Project-TUT Fund #604) o $4,633,509 Cypress Grove Apartments [SLOVENE] (HOME Fund #363) o $3,000,000 Cypress Grove Apartments [SLOVENE] (Capital Project-TUT Fund #604) o $2,200,000 FY 26/27 Pavement Rehab (Capital Reinvestment Fund #601) o $2,000,000 Cypress Grove Apartments [SLOVENE] (Grants #301) o $500,000 Economic Development Incentive Prog (Grants #301) This report recommends to carryover encumbrances from prior year in the amount of $6.6 million and recommends the reappropriation of $334.8 million of prior year project budgets that were not completed as of June 30.
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Results of General Fund Operations for the Prior Year
NOTE: Interest and Rentals revenues do not include Fair Market Value (FMV) amounts.
Revenue Source
FY 25/26
Adopted
Budget
FY 25/26
Revised
Budget
FY 25/26
Actuals
%
Variance from
Adopted
Budget
Variance from
Revised
Budget
Sales Tax $ 54,914,670 $ 54,914,670 $ 55,305,998 100.71% $ 391,328.19 $ 391,328.19 Transaction Use Tax 42,740,750 48,278,000 49,045,806 101.59% 6,305,055.52 767,805.52 Property Tax 46,948,270 48,690,790 48,430,441 99.47% 1,482,170.85 (260,349.15) Interest and Rentals 4,013,580 5,398,975 6,298,488 116.66% 2,284,908.48 899,513.48 Franchises 10,828,300 10,828,300 10,327,516 95.38% (500,783.86) (500,783.86) Business Related 11,260,870 11,260,870 11,448,769 101.67% 187,898.84 187,898.84 Development Related 9,599,490 9,599,490 9,913,174 103.27% 313,683.81 313,683.81 Recreation 4,220,670 4,220,670 4,828,074 114.39% 607,403.52 607,403.52 Motor Vehicle in-Lieu 250,000 250,000 327,519 131.01% 77,518.63 77,518.63 Miscellaneous Revenues 2,034,740 2,104,740 1,917,607 91.11% (117,133.23) (187,133.23) Reimbursables 1,794,870 1,807,086 2,177,564 120.50% 382,694.49 370,478.49 From Other Agencies 9,390,310 9,390,310 9,390,310 100.00% 0.04 0.04 Total Revenues $ 197,996,520 $ 206,743,901 $ 209,411,265 101.29% $ 11,414,745 $ 2,667,364 Transfers in $ 12,244,050 $ 12,262,084 $ 12,630,108 103.00% $ 386,058 $ 368,024 Total Expenditures $ 153,758,210 $ 162,176,774 $ 151,870,647 93.65% $ 1,887,563 $ 10,306,128 Transfers out $ 52,916,410 $ 56,061,627 $ 56,061,657 100.00% $ (3,145,247) $ (30) GASB 31 valuation adjustment 672,301.00
Carryover appropriations (2,074,644.00)
Net First Quarter Adjustments (3,872,486.00)
City of Fontana
Results of Operations
Fiscal Year 2025/2026
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Significant Economic Trends
Nationally:
• The national economy continued to show positive growth entering the first quarter of FY 2026–27. The latest available estimate showed that real gross domestic product (GDP) increased at an annual rate of 1.5% in the second quarter of 2026, following a 2.1% increase in the first quarter.
Growth was supported by increases in consumer spending, exports, and investment, while government spending decreased. • The national labor market remained relatively stable during the first quarter of FY 2026–27. Through August 2026, the unemployment rate remained at approximately 4.1%, while employers added approximately 162,000 jobs in August. Job gains were reported in several industries, including food services and local government education, while the information sector experienced job losses.
The State of California:
• California’s labor market remained relatively stable during the first quarter of FY 2026–27. Through August 2026, the state’s unemployment rate remained at approximately 5.1%, compared with 5.5% in August 2025. California added approximately 39,400 jobs in August and had 138,500 more payroll jobs than a year earlier. Employment gains were led by private education and health services, followed by government employment.
City of Fontana
• Fiscal Year 2025/26 ended with 430 single family dwelling permits being issued. At the end of September 2026, 43 single family dwelling permits have been issued compared to 143 permits for the prior fiscal year. • First Quarter 2026/27 sales were 5.1% higher than the same quarter one year ago. This is primarily due to a slightly stronger economy, higher taxable sales, shifts in consumer behavior, and timing of revenue reporting. • The Local Agency Investment Fund (LAIF) is currently paying 3.92% (daily rate) on City investments as of September 30, 2026, down from 4.19% for the same time last year. The 2-year treasury benchmark rate as of September 30, 2026, is 4.85% up from 3.60% compared to the same time last year.
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Summary of Proposed General Fund Adjustments
The First Quarter Budget Report recommends the following General Fund budget adjustments:
Although budget adjustments are recommended across all City funds, the emphasis of the First Quarter Budget Report is directed at the General Fund. The General Fund provides most of the services commonly associated with government (public safety, recreation, parks, building and planning). This report concentrates on budget trends and issues that impact the delivery of services.
Fund Balance
Impact
Results from prior year operations (net)
Fund balance available at the beginning of the fiscal year $ (44,559) Revenue adjustments
Increase to Reimbursables revenue $ 58,030 58,030
Expenditure adjustments
New Recurring departmental requests $ (176,650)
New One-Time departmental requests (1,496,290)
Offsetting adjustments (58,030) (1,730,970)
Carryover appropriations from prior year $ (2,074,644)
Transfers
Decrease Xfer in from Fund #301 for OAHMP grant cost allocation $ (76,520) Xfer to CFD #9M Morningside Fund #409 for operating expenditures (19,338) Xfer to CFD #27M Fund #427 for operating expenditures (27,530) Xfer to CFD #59M Fund #459 for operating expenditures (1,497) (124,885) Changes to reserves
Increase to Inventory (197,042)
Decrease to PERS Rate Stability Reserve 14,355,753
Increase to Future projects and reserves (796,869)
Increase to Total available for contingencies (9,444,814) $ -
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
General Fund Revenues
Revenues continue to be monitored on a monthly basis. Staff recommends a net increase in revenues of $58,030 as part of the First Quarter Budget Status Report. See page 35 for details of the revenue adjustments.
NOTE: Property Tax in-lieu of VLF collections are lagging due to the State’s distribution which provides for lump-sum payments in January and May. Interest revenue is received starting in October and is followed by a year-end accrual for a full twelve months of interest. A large number of Business Licenses are renewable in December. A large share of Franchise revenues is received annually in the month of April. When adjusted for these anomalies, the percent of recommended budget received is 10.20%.
Revenue Source Adopted Budget
Current Budget
Before
Adjustments
Received as of
09/30/2026
Percent of Current
Budget Received
Recommended
First Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Received
Sales Tax $ 56,548,090 $ 55,108,170 $ 4,522,808 8.21% $ - $ 55,108,170 8.21% Transactional Use Tax 44,019,830 48,111,000 4,459,081 9.27% - 48,111,000 9.27% Property Tax 49,603,270 51,345,790 - 0.00% - 51,345,790 0.00% Interest and Rentals 3,802,260 5,202,260 8,621 0.17% - 5,202,260 0.17% Franchises 11,207,290 11,207,290 616,200 5.50% - 11,207,290 5.50% Business Related 11,748,350 11,817,870 2,523,001 21.35% - 11,817,870 21.35% Development Related 9,599,490 9,599,490 2,392,347 24.92% - 9,599,490 24.92% Recreation 4,226,210 4,226,210 1,173,050 27.76% - 4,226,210 27.76% Motor Vehicle in-Lieu 250,000 250,000 356,813 142.73% - 250,000 142.73% Miscellaneous Revenues 2,062,970 3,918,290 440,875 11.25% - 3,918,290 11.25% Reimbursables 1,794,870 1,794,870 55,373 3.09% 58,030 1,852,900 2.99% From Other Agencies 9,730,400 11,442,530 - 0.00% - 11,442,530 0.00% Total General Fund $ 204,593,030 $ 214,023,770 $ 16,548,169 7.73% $ 58,030 $ 214,081,800 7.73%
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
General Fund Expenditures
General Fund expenditures for First Quarter are on track and within budget. Staff recommends a net increase in appropriations of $3.8 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
9/30/2026
Percent of Current
Budget Spent
Recommended
First Quarter
Adjustments
Recommended
Budget After
Adjustments
Percent of
Recommended
Budget Spent
City Administration $ 4,995,310 $ 4,933,390 $ 604,517 12.25% 76,662 $ 5,010,052 12.07% Human Resources 2,515,770 2,606,630 313,414 12.02% - 2,606,630 12.02% Administrative Services 914,090 922,340 187,371 20.31% - 922,340 20.31% City Clerk 1,226,160 1,202,080 178,275 14.83% 37,402 1,239,482 14.38% Community Services 16,448,660 16,724,580 3,288,454 19.66% 64,426 16,789,006 19.59% Innovation & Technology 5,643,930 5,731,110 968,960 16.91% - 5,731,110 16.91% Finance 6,048,730 6,494,120 974,568 15.01% 878,955 7,373,075 13.22% Development Services 6,651,930 5,723,860 519,861 9.08% 368,485 6,092,345 8.53% Building and Safety 4,974,670 4,660,790 902,217 19.36% 494,510 5,155,300 17.50% Planning 3,827,400 3,897,210 515,293 13.22% 880,435 4,777,645 10.79% Public Works & Engineering 17,621,770 19,558,830 2,901,692 14.84% 442,029 20,000,859 14.51% Police 89,160,790 94,824,660 16,303,600 17.19% 562,710 95,387,370 17.09% Total General Fund $ 160,029,210 $ 167,279,600 $ 27,658,221 16.53% $ 3,805,614 $ 171,085,214 16.17%
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Carryover Projects
Staff recommends the reappropriation of prior year project budgets that were not completed as of June 30.
Amount Amount
102 City Technology $ 2,870,964 363 HOME $ 4,595,579
103 Facility Maintenance 5,669 601 Capital Reinvestment 155,799,276 110 GF Operating Projects 354,216 602 Capital Improvement 3,156,117 223 Federal Asset Seizure 1,540,125 603 Future Capital Projects 344,883 226 Opioid Settlement 870,747 604 Capital Project -TUT 3,734,081 241 Air Quality Mgmt Dist 544,068 610 Fire Capital Projects 23,603,303 245 Measure I 2010-2040 Reimb 22,616,042 622 Storm Drain 11,098,028 246 Measure I 2010-2040 Local 9,088,528 623 Sewer Expansion 683,702 281 Gas Tax (State) 37,052 630 Circulation Mitigation 16,446,774 282 Solid Waste Mitigation 1,233,335 631 Fire Assessment 423,922 283 Road Maintenance & Rehab 4,584,572 632 General Government 4,218,572 295 Permanent Local Hsg Alloc 2,438,559 633 Landscape Medians 1,525,243 297 Housing Authority - LMIHF 600,000 635 Parks Development 2,090,551 301 Grants 50,911,595 636 Police Capital Facilities 165,315 302 ARPA - City 533,916 698 Affordable Housing Trust 1,196,781 303 TDA/Article 3 1,539,606 702 Sewer Capital Projects 1,154,600 304 ARPA - County 126,979 703 Sewer Replacement 2,080,950 362 CDBG 2,625,242 $ 334,838,892
Fund Fund
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Fund Balance Review
The City Council has established an Undesignated General Fund Balance goal of 40% (currently funded at 25%) of adopted recurring annual appropriations. The First Quarter Report recommendations maintain this balance. The City’s Undesignated General Fund Balance represents the available resources to provide funding for future contingencies such as earthquakes, economic fluctuations, major infrastructure repairs and investment in capital for improved productivity and efficiencies.
The First Quarter Budget Report recommends the following:
• $14,355,753 Move PERS Rate Stability Reserve from General Fund (Fund #101) to Pension - 115 Trust (Fund #109) • $9,444,814 Increase to 40% Contingency (funded @ 31%) • $796,869 Increase to Future Projects and Reserves.
• $197,042 Increase to Inventories
General Fund (Fund #101) Balance Reserves After Adjustments 40% Contingency (funded @ 25%) $52,937,514
Animal Shelter JPA Reserve $582,570
Operating Contingencies Reserve $3,000,000
Future Projects and Reserves $2,418,535
PERS Rate Stability Reserve $0
Total $58,938,619
Pension - 115 Trust (Fund #109) Balance Reserves After Adjustments PERS Rate Stability Reserve $16,185,285
115 Trust (Fund #903) Balance Reserves After Adjustments Fund Balance Total $33,925,041
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 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 First Quarter Budget Status Report.
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 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 nine liability claims settled during the First Quarter of Fiscal Year 2026/2027.
Claim Number Description Amount
3071692 Bodily Injury $ 1,992,889
3071692 Bodily Injury $ 1,001,806
3071692 Bodily Injury $ 251,806
3066408 Bodily Injury $ 100,000
3116814 Property Damage $ 25,000
3122202 Property Damage $ 7,670
3072511 Property Damage $ 2,900
3110472 Property Damage $ 1,757
3121985 Property Damage $ 1,042
$ 3,384,869
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 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
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Grants Submitted & Awarded
Department > Grant Name Funding Source Fund # Date Awarded Expended Remaining Community Services 57,864,798 24,432,651 33,432,147
After School Education and Safety - ASES (2025-2027) State 385 Jul-24 13,222,206 9,127,413 4,094,793 Extended Learning Program - ELO-P (2025-2027) State 386 Jul-24 44,642,592 15,305,239 29,337,353 Development Services Admin 8,223,578 3,786,796 4,436,782 Beverage Recycling Grant (2024-2026) State 301 161,561 54,168 107,393 Catawba SRTS Sidewalk State 303 Dec-23 396,348 34,536 361,812 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 Oil Payment Program (2025-2026) State 301 May-25 59,419 29,531 29,888 Organic Waste SB1383 State 301 May-24 561,790 298,553 263,237 Permanent Local Housing Allocation State 295 Aug-21 5,670,060 3,236,929 2,433,131 Housing 32,220,211 12,267,080 19,953,131
Calhome Program Grant State 301 Apr-22 500,000 436,334 63,666 CDBG (2020-2026) Federal 362 11,899,192 7,830,119 4,069,073 HESG (2024-2026) Federal 362 517,472 200,033 317,439
HOME (2019-2026) Federal 363 8,003,547 2,888,615 5,114,932 HHPP - Healthy Homes Grant Federal 301 1,500,000 141,649 1,358,351 HHPP - Housing & Homelessness State 301 1,700,000 27,003 1,672,997 Clean CA Program State 301 1,700,000 2,741 1,697,259
LBP Healthy Home Grant Federal 301 Dec-23 4,400,000 565,570 3,834,430 Older Adults Grant (OAHMP) Federal 301 Jan-25 2,000,000 175,015 1,824,985
CITY OF FONTANA
GRANTS SUBMITTED & AWARDED
ESTIMATED AS OF September 30, 2026
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Grants Submitted & Awarded – continued
Department > Grant Name Funding Source Fund # Date Awarded Expended Remaining Public Works & Engineering 81,840,624 75,581,800 6,258,824 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 - City Federal 302 Jun-22 50,257,113 49,850,864 406,249 ARPA - County Federal 304 Jun-22 3,125,000 2,998,021 126,979 Courtplace Housing Development Federal 301 Mar-23 4,000,000 4,000,000 - Date Elementary SRTS State 301 Jul-21 1,790,000 1,001,902 788,098 Downtown - Norma Torres Federal 301 Mar-24 850,000 728,826 121,174 Downtown Revital - Reyes State 301 Sep-23 3,000,000 1,684,376 1,315,624 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 LEAP State 301 500,000 497,859 2,141
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 3,936,702 284,698 San Sevaine - MSRC State 301 Nov-15 500,000 500,000 -
San Sevaine - RTP Federal 301 May-16 6,560,571 6,158,361 402,210 SMART Grant Federal 301 Jun-24 2,000,000 2,683 1,997,317 TMS Signal Updates State 301 Sep-23 665,900 30,349 635,551 Police Department 2,369,791 497,605 1,872,186
Alcoholic Beverage Control (2026) State 301 27,080 23,279 3,801 Edward Byrne Memorial JAG (2022) Federal 301 51,334 51,334 - Selective Traffic Enforcement Program (STEP) ( 2026) Federal 301 335,000 285,602 49,398 State COPS AB3229 2023-2027 (other funding source) State 322 1,956,377 137,390 1,818,987 Total 182,519,002 116,565,932 65,953,069
CITY OF FONTANA
GRANTS SUBMITTED & AWARDED
ESTIMATED AS OF September 30, 2026
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Transaction Use Tax (TUT) Expenditure Plan
Fund Distribution By Category Amount Obligated Actuals Available Facilities 18,794,970 6,024,599 563,971 12,206,400
Art Depot Flooring - - - -
Art Depot HVAC Replacement - - - -
Backflow Device Replacements 75,974 25,974 - 50,000
Baseball Field Laser Grading - Bill Martin 33,638 33,638 - - Baseball Field Laser Grading - Jack Bulik 72,000 - - 72,000 Baseball Field Laser Grading - Veteran's 101,000 - - 101,000 Cypress Grove 3,000,000 - 3,000,000
DSO Water Heater Replacement - - - -
East Courtyard Fountain Repair 18,736 18,736 -
Facility Improvements - Paint - - - -
Facility Improvements 26/27 1,949,200 - - 1,949,200
Facility Improvements 25/26 - - - -
Fence & Handrail Painting - - - -
Heritage Center Flooring Replacement - - - -
Heritage Center Water Heater Rplcmt - - - -
Historical Society Re-roof - - - -
HUD Grant - PE Trail - - - -
Jesse Turner Fountain New Q1 - - -
Jessie Turner Center HVAC Replacement - - - -
Library HVAC Replacement - - - -
Library Water Heater Replacement - - - -
Martin Tudor Parking Lot Upgrade 1,500,000 - 1,500,000
Mary Vagle Nature Center Rehabilitation - - - -
Miller Park Pool Plaster 150,000 - 150,000
Navigation Center 8,400,000 4,200,000 - 4,200,000
Park Light Pole Painting - Fontana - - - -
Park Restroom Renovation - Fontana - - - -
Parking Structure Improvments 20,000 - 20,000
Public Works HVAC Replacement - - - -
Ralph Lewis Park Field Replacement 2,704,723 1,404,723 135,800 1,164,200 Seville Park Pickle Ball Court 266,321 266,321 - -
Southridge Ballfield Shade Structures 503,379 93,944 409,435 - Stage Red HVAC and Water Heater Rplcmt - - - -
Sycamore Hills Rubber Playground Surfacing Replacement - - - - Village of Heritage Pools New Q1 - - - -
CITY OF FONTANA
TRANSACTION USE TAX (TUT) EXPENDITURE PLAN
ESTIMATED AS OF September 30, 2026
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Transaction Use Tax (TUT) Expenditure Plan - continued
Fund Distribution By Category Amount Obligated Actuals Available Transportation 12,165,078 339,484 192,045 11,633,549
2025-26 Pavement Rehabilitation ($7.9M BOND 601) 180,412 180,412 - - 2026-27 Pavement Rehabilitation 2,800,000 - 2,800,000
ADA Ramps Upgrade 7,018 7,018 - -
Development Reimbursement 636,149 - - 636,149
Pavement and Asset Management 242,335 50,290 192,045 -
Pavement Software Program 199,710 99,710 - 100,000
RAISE Gap Funding 7,997,401 - - 7,997,401
Specialty Sign Requests 100,000 - - 100,000
Street Maintenance 2,055 2,055 - -
Utilities 423,847 59,051 - 364,797
Storm Drain Maintenance 423,847 59,051 - 364,797
Housing / Community Development - - - -
Aldea Apartments Gap Funding Q1 - - - -
Aldea Apartments Purchase Q1 - - - -
Communications - - - -
Police Dept Dispatch Radios New Q1 - - - -
Technology 9,920 - - 9,920
Park Security Camera with Fiber 9,920 - - 9,920
Total 31,393,816 6,423,134 756,016 24,214,666
CITY OF FONTANA
TRANSACTION USE TAX (TUT) EXPENDITURE PLAN
ESTIMATED AS OF September 30, 2026
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report – continued
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report – continued
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report – continued
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report - continued
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report - continued
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report - continued
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Treasury Report - continued
First Quarter Budget Status Report – 2026/2027 City of Fontana October 13, 2026
Conclusion
The City Council has provided fiscal policy direction that has laid the foundation for the 2026/2027 Operating Budget's conservative approach to revenues and expenditures. The recommended budget changes included in the First Quarter Budget Report continue to adhere to City Council Policy.
As stated by the City Council’s Mission Statement below, the City of Fontana embraces every opportunity to enrich the lives of those who reside in this community, and this is possible due to its committed elected leadership and the talents and ingenuity of the individuals in this community and organization.
The key is through a well-planned, long-term fiscal plan, based upon economic development that will continue to generate high paying long-term employment opportunities, bring in new and stable sales tax revenue sources, and maintaining intergovernmental relations. Though there are still great challenges ahead, the City is firmly committed to meeting each and every challenge that comes our way. “We seek and embrace every opportunity to enrich the lives of those who live, work, play and invest in the City of Fontana.” Mission Statement Adopted April 26, 2022
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
2022/23 2023/24 2024/25 2025/26
Audited Audited Audited Estimated Adopted Adjusted Proposed Proposed Actuals Actuals Actuals Actuals Budget Budget Adjustments Budget $ 146,743,017 $ 151,466,541 $ 164,278,569 $ 206,821,636 $ 204,593,030 $ 214,023,770 $ 58,030 $ 214,081,800 118,017,538 128,062,185 136,851,861 151,870,647 160,029,210 167,279,600 3,805,614 171,085,214 28,725,479 23,404,356 27,426,708 54,950,989 44,563,820 46,744,170 (3,747,584) 42,996,586 Other sources & uses:
11,585,264 11,566,054 12,384,062 12,630,108 12,837,900 9,290,460 (76,520) 9,213,940 (26,336,232) (43,805,438) (45,398,527) (56,061,657) (53,369,240) (55,208,560) (48,365) (55,256,925) (14,750,968) (32,239,384) (33,014,465) (43,431,548) (40,531,340) (45,918,100) (124,885) (46,042,985) 13,974,511 (8,835,028) (5,587,758) 11,519,441 4,032,480 826,070 (3,872,469) (3,046,399) 57,517,445 72,639,194 64,798,697 61,081,278 57,324,986 62,566,882 (2,213,606) 60,353,276 Fund Balance Adjustment 1,147,238 994,531 2,405,106 (12,919,743) 0 2,169,047 2,169,047 (534,767) 672,301
$ 72,639,194 $ 64,798,697 $ 61,081,278 $ 60,353,276 $ 61,357,466 $ 63,392,952 $ (3,917,028) $ 59,475,924 $ 407,053 $ 512,764 $ 340,263 $ 537,325 $ 512,764 $ 340,263 $ 197,042 $ 537,305 0 0 0 0 0 0 0
407,053 512,764 340,263 537,325 512,764 340,263 197,042 537,305 10,694,317 12,204,822 13,644,923 0 11,651,142 14,355,753 (14,355,753) 0 Annual Shelter JPA 0 800,000 800,000 582,570 582,570 582,570 582,570 Operating Contingencies 0 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Future projects and reserves 0 750,000 750,000 4,494,226 5,666,180 1,621,666 796,869 2,418,535 38,595,914 14,443,275 9,458,256 10,726,455 0 0 0
$ 49,697,284 $ 31,710,861 $ 27,993,442 $ 19,340,576 $ 21,412,656 $ 19,900,252 $ (13,361,842) $ 6,538,410 $ 22,941,910 $ 33,087,836 $ 33,087,836 $ 41,012,700 $ 39,944,810 $ 43,492,700 $ 9,444,814 $ 52,937,514 Operating transfers in
Operating transfers out
General Fund - Fund Balance Reconciliation
Revenues
Expenditures
Revenues over (under) expenditures
(Five-Year Summary)
2026/2027
Designated
Unappropriated
Total available for contingencies
PERS Rate Stability
Total reserved
Inventories
Reserved
Fund balance, end of year
FUND BALANCE
Total other sources & uses
Revenues & other sources over (under) expenditures and
other uses
Fund balance, beginning of year
GASB 31 Adjustment
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Unaudited
Fund Balance
July 1, 2026
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2027
Other General Funds:
102 City Technology $ 3,487,364 $- $ 9,191,690 $ (9,291,240) $ - $ 3,387,814 $ (2,870,964) (253,000) $ 263,850 103 Facility Maintenance 1,272,152 0 9,955,570 (10,008,040) 0 1,219,682 (5,669) (256,422) 957,591 104 Office of Emergency Services 1,189,819 0 0 (58,840) 0 1,130,979 0 1,130,979 105 KFON 1,923,802 250,000 0 (303,090) 0 1,870,712 0 (98,605) 1,772,107 106 Self Insurance 22,339,612 12,054,580 0 (12,307,380) 0 22,086,812 0 (3,396,500) 18,690,312 107 Retirees Medical Benefits 3,018,948 268,000 2,600,000 (2,827,270) 0 3,059,678 0 3,059,678 108 Supplemental Retirement 40,352 0 35,000 (36,570) 0 38,782 0 38,782 109 Pension - 115 Trust 16,026,552 0 0 0 0 16,026,552 0 16,026,552 110 General Fund Operating Projects 378,939 0 1,374,510 (1,374,510) 0 378,939 (354,216) 25,754 50,477 115 Lease-Fire 3 6,533,460 429,500 0 (6,962,950) 13 0 13 125 Storm Water Compliance 479,917 304,500 0 (568,090) 0 216,327 0 (1,121) 215,206 Total Other General Funds $ 50,157,459 $ 19,410,540 $ 23,586,270 $ (36,775,030) $ (6,962,950) $ 49,416,289 $ (3,230,849) $ (3,979,894) $ 42,205,546 Special Revenue Funds:
201 Muni Svcs Fiscal Impact Fee $ 27,254,178 $ 943,100 $- $- $ (1,265,350) $ 26,931,928 $ - $ (12,000,000) $ 14,931,928 221 Federal Seizure Treasury 242,312 0 0 (75,000) 0 167,312 0 167,312 222 Crime Prev Asset Seizure 27,086 2,500 0 (18,000) 0 11,586 0 11,586 223 Federal Asset Seizure 9,070,717 2,000,000 0 (3,823,640) 0 7,247,077 (1,540,125) (2,223,182) 3,483,770 224 State Asset Seizure 487,233 20,000 0 (69,910) 0 437,323 0 437,323 225 PD Traffic Safety 3,753,160 400,000 0 (304,250) 0 3,848,910 0 (553,401) 3,295,509 226 Opioid Settlement 1,112,601 250,000 0 0 (9,730) 1,352,871 (489,937) 862,934 241 Air Quality Mgmt District 1,175,543 304,000 0 (20,000) (3,550) 1,455,993 (544,068) 911,926 243 Traffic Safety 84,950 45,000 0 (54,270) 0 75,680 0 75,680 244 Prop 1B 152,631 0 0 0 0 152,631 0 152,631
246 Measure I Local 2010-2040 15,782,047 5,873,110 0 (3,402,550) (465,750) 17,786,857 (9,088,528) (919,312) 7,779,017 281 Gas Tax (State) 1,755,905 6,251,840 0 (5,815,050) (398,480) 1,794,215 (37,052) (7,376) 1,749,787 282 Solid Waste Mitigation 12,440,363 5,505,000 0 (3,170,970) (348,730) 14,425,663 (1,233,335) (993) 13,191,335 283 Road Maintenance & Rehab 6,997,170 6,149,640 0 (6,149,640) 0 6,997,170 (3,577,918) 3,419,252 301 Grants (8,556,035) 23,200 0 53,320 (76,520) (8,556,035) 8,556,035 - 0 302 ARPA 2021 533,916 0 0 0 0 533,916 (6,242,219) 5,708,303 0 303 TDA/Article 3 (92,665) 0 0 0 0 (92,665) 92,665 0
304 ARPA - County (330,084) 0 0 0 0 (330,084) 330,084 0 322 State COPS AB 3229 579,406 400,000 0 (474,110) 0 505,296 0 (505,296) 0 362 CDBG (31,593) 2,115,710 0 (2,081,230) (34,480) (31,593) 470,133 (365,000) 73,539 363 Home Program 89,598 588,010 0 (588,010) 0 89,598 207,375 - 296,972 Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2026/2027
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Unaudited
Fund Balance
July 1, 2026
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2027
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2026/2027
Special Revenue Funds:
385 After School Program $ (19,220) $ 4,407,400 $ - $ (4,119,680) $ (268,500) $ - $ - $ - 386 ASES ELO-P Grant (32,740) 13,127,390 0 (12,592,750) (501,000) 900 0 (900) 0 395 LMD #1 City Wide 698,456 909,540 908,510 (1,604,690) (213,360) 698,456 0 (130,160) 568,296 396 LMD #2 Village of Heritage 1,572,217.57 2,743,980.00 1,602,340.00 (3,881,820.00) (464,500.00) 1,572,217.57 0.00 (54,742.00) 1,517,475.57 397 LMD #3 Empire Center 273,321 62,120 0 (76,980) (7,270) 251,191 0 251,191 398 LMD #3 Hunter's Ridge 2,107,172 1,061,860 0 (1,260,450) (160,210) 1,748,372 0 (1,480) 1,746,892 399 LLMD #3 Hunter's Ridge 130,885 37,260 0 (36,730) (2,390) 129,025 0 129,025 401 CFD #1 Southridge Village 1,518,177 7,166,800 0 (5,391,650) (2,396,180) 897,147 0 - 897,147 403 CFD #6-3A Bellgrove II 515,406 245,800 0 (346,200) 0 415,006 0 415,006 404 CFD #6-2 N Morningside 353,951 110,290 0 (133,110) 0 331,131 0 331,131 405 CFD #6-1 Stratham 489,917 214,470 0 (294,880) 0 409,507 0 409,507 406 CFD #6 The Landings 3,178,705 425,540 0 (699,680) 0 2,904,565 0 2,904,565 407 CFD #7 Country Club Estates 201,656 146,300 0 (276,090) 0 71,866 0 71,866 408 CFD #8 Presley 450,283 83,090 0 (199,280) 0 334,093 0 334,093 409 CFD #9M Morningside (19,338) 212,340 56,380 (268,720) 0 (19,338) 0 19,338 0 410 CFD #10M Jurupa Industrial 231,095 42,610 0 (15,220) 0 258,485 0 258,485 412 CFD #12 Sierra Lakes 1,356,171 1,033,680 0 (1,350,060) 0 1,039,791 0 1,039,791 413 CFD #13M Summit Heights 101,179 581,670 71,220 (682,340) 0 71,729 0 71,729 414 CFD #14M Sycamore Hills 100,591 500,030 59,530 (568,530) 0 91,621 0 91,621 415 CFD #15M Silver Ridge 105,521 382,210 74,270 (536,750) 0 25,251 0 25,251 416 CFD #16M Ventana Pointe 49,000 55,970 0 (76,760) 0 28,210 0 28,210 418 CFD #18M Badiola Homes 51,470 7,290 0 (11,630) 0 47,130 0 47,130 420 CFD #20M 49,080 39,590 0 (46,560) 0 42,110 0 42,110 421 CFD #21M 259,723 42,590 0 (53,820) 0 248,493 0 248,493 423 CFD #23M 26,866 9,670 0 (18,910) 0 17,626 0 17,626
424 CFD#24M 199,626 48,240 0 (74,180) 0 173,686 0 173,686 425 CFD #25M 273,627 95,960 0 (130,580) 0 239,007 0 239,007 427 CFD #27M (35,260) 70,850 0 (63,120) 0 (27,530) 0 27,530 0 428 CFD #28M 431,357 170,280 0 (258,200) 0 343,437 0 343,437 429 CFD #29M 14,417 34,390 10,360 (44,750) 0 14,417 0 14,417 430 CFD #30M 731,690 250,680 0 (352,750) 0 629,620 0 629,620 431 CFD #31 Citrus Heights North 963,137 500,240 0 (745,210) 0 718,167 0 718,167 432 CFD #32M 112,722 19,470 0 (36,370) 0 95,822 0 95,822 433 CFD #33M Empire Lighting 239,244 46,700 0 (52,750) 0 233,194 0 233,194
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Unaudited
Fund Balance
July 1, 2026
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2027
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2026/2027
Special Revenue Funds:
434 CFD #34 Empire Detention Basin $ 322,799 $ 21,140 $ - $ (32,870) $ - $ 311,069 $ - $ 311,069 435 CFD #35M 1,301,048 603,660 0 (489,530) (71,220) 1,343,958 0 1,343,958 436 CFD #36M 26,257 28,680 1,800 (45,100) 0 11,637 0 11,637 437 CFD #37 Montelago 66,309 98,460 0 (104,750) 0 60,019 0 60,019 438 CFD #38M 975,733 181,870 0 (267,320) 0 890,283 0 890,283 439 CFD #39M 16,343 27,830 0 (34,910) 0 9,263 0 9,263
440 CFD #40M 85,179 10,950 0 (19,640) 0 76,489 0 76,489 441 CFD #41M 126,441 16,140 0 (19,310) 0 123,271 0 123,271 442 CFD #42M 265,348 51,360 0 (64,000) (3,110) 249,598 0 249,598 444 CFD #44M 25,211 10,500 0 (13,090) 0 22,621 0 22,621 445 CFD #45M 304,788 113,380 0 (129,510) 0 288,658 0 288,658 446 CFD #46M 327,660 49,890 0 (61,000) (1,800) 314,750 0 314,750 447 CFD #47M 528 13,240 0 (12,370) 0 1,398 0 1,398
448 CFD #48M 462,653 76,050 0 (68,750) (10,360) 459,593 0 459,593 449 CFD #49M 23,471 14,470 0 (12,370) 0 25,571 0 25,571 450 CFD #50M 74,664 46,680 0 (70,440) 0 50,904 0 50,904 451 CFD #51M 52,069 75,350 0 (82,130) 0 45,289 0 45,289 453 CFD #53M 94,167 9,080 0 (11,630) 0 91,617 0 91,617
454 CFD #54M 7,869 28,850 3,110 (31,960) 0 7,869 0 7,869 455 CFD #55M 68,559 7,320 0 (6,550) 0 69,329 0 69,329
456 CFD #56M 134,064 27,860 0 (67,630) 0 94,294 0 94,294 457 CFD #57M 58,046 16,950 0 (13,870) 0 61,126 0 61,126 458 CFD #58M 19,528 4,720 0 (10,180) 0 14,068 0 14,068
459 CFD #59M 15,216 2,500 0 (4,360) 0 13,356 0 (13,356) 0 460 CFD #60M 90,214 12,940 0 (15,580) 0 87,574 0 87,574 461 CFD #61M 414,056 57,490 0 (70,740) 0 400,806 0 400,806 462 CFD #62M 62,913 5,690 0 (10,820) 0 57,783 0 57,783
463 CFD #63M 655,057 54,640 0 (74,090) (130,650) 504,957 0 504,957 464 CFD #64M 94,270 5,070 0 (5,820) 0 93,520 0 93,520
465 CFD #65M 215,469 20,430 0 (27,300) 0 208,599 0 208,599 467 CFD #67M 197,545 43,450 0 (53,820) 0 187,175 0 - 187,175 468 CFD #68M 169,727 25,280 0 (35,340) 0 159,667 0 159,667 469 CFD #69M 646,874 178,130 0 (248,860) 0 576,144 0 576,144 470 CFD #70M Avellino 223,161 80,220 0 (89,120) 0 214,261 0 214,261
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Unaudited
Fund Balance
July 1, 2026
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2027
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2026/2027
Special Revenue Funds:
471 CFD #71M Sierra Crest $ 488,282 $ 132,740 $ - $ (136,000) $ - $ 485,022 $ - $ 485,022 472 CFD #72M 26,672 12,650 0 (16,310) 0 23,012 0 23,012 473 CFD #73M 313,743 67,580 0 (88,390) 0 292,933 0 292,933 474 CFD #74M 664,349 84,810 0 (138,670) 0 610,489 0 610,489 475 CFD #75M 57,225 15,340 0 (23,390) 0 49,175 0 49,175 476 CFD #76M 84,383 39,370 0 (39,150) 0 84,603 0 84,603 477 CFD #77M 50,163 13,820 0 (17,640) 0 46,343 0 46,343 478 CFD #78M 244,297 90,920 0 (149,090) 0 186,127 0 186,127 479 CFD #79M 240,301 21,500 0 (72,730) 0 189,071 0 189,071 480 CFD #80M 400,244 240,820 0 (278,280) 0 362,784 0 362,784 481 CFD #81M 80,801 132,250 0 (152,050) 0 61,001 0 61,001 482 CFD #82M 250,382 29,480 0 (80,000) 0 199,862 0 199,862 483 CFD #83M 224,844 63,940 0 (73,140) 0 215,644 0 215,644 484 CFD #84M 49,210 20,280 0 (21,820) 0 47,670 0 47,670 485 CFD #85 THE MEADOWS 1,260,108 431,720 0 (437,180) (5,350) 1,249,298 0 1,249,298 486 CFD #86 ETIWANDA RIDGE 203,265 67,660 0 (77,480) 0 193,445 0 193,445 487 CFD #87 El Paseo 222,561 88,840 0 (175,280) 0 136,121 0 136,121 488 CFD #88 SIERRA CREST II 392,921 113,730 0 (130,190) 0 376,461 0 376,461 489 CFD #89 BELROSE 256,674 60,980 0 (80,270) 0 237,384 0 237,384 490 CFD #90 SUMMIT @ ROSENA PH i 1,607,085 363,610 0 (442,040) 0 1,528,655 0 1,528,655 491 CFD #91M 41,394 6,320 0 (5,820) 0 41,894 0 41,894
492 CFD #92M 109,469 17,570 0 (13,810) 0 113,229 0 113,229 493 CFD #93M 46,503 13,290 0 (10,920) 0 48,873 0 48,873 494 CFD #94M 10,757 2,180 0 (4,360) 0 8,577 0 8,577
495 CFD #95 SUMMIT @ ROSENA PH II 472,519 184,120 0 (207,550) 0 449,089 0 449,089 496 CFD #96M Tr. 19957 46,882 11,560 0 (10,590) 0 47,852 0 47,852 497 CFD #97M 28,832 5,480 0 (9,460) 0 24,852 0 24,852
498 CFD #98M 31,359 6,290 0 (6,550) 0 31,099 0 31,099
500 CFD #100M 286,703 82,990 0 (140,380) 0 229,313 0 229,313 501 CFD #101M 41,072 8,320 0 (8,720) 0 40,672 0 40,672
502 CFD #102M 27,044 5,210 0 (4,360) 0 27,894 0 27,894
503 CFD #103M Estrada 25,171 4,510 0 (3,640) 0 26,041 0 26,041 504 CFD #104M 48,609 14,060 0 (12,060) 0 50,609 0 50,609 505 CFD #105M 120,110 50,890 0 (69,840) 0 101,160 0 101,160
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Unaudited
Fund Balance
July 1, 2026
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2027
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2026/2027
Special Revenue Funds:
506 CFD #106M $ 288,277 $ 92,070 $ - $ (116,070) $ - $ 264,277 $ - $ 264,277 507 CFD #107M 66,452 45,900 0 (77,830) 0 34,522 0 34,522 509 CFD #109M 835,683 353,570 0 (352,030) 0 837,223 0 837,223 510 CFD #510M 39,850 17,770 0 (13,090) 0 44,530 0 44,530 511 CFD #111M 64,900 83,340 5,350 (144,020) 0 9,570 0 9,570 512 CFD #112M 189,070 350,270 0 (382,570) 0 156,770 0 156,770 513 CFD #113 66,327 74,700 0 (81,470) 0 59,557 0 59,557 514 CFD #114M 53,775 56,180 0 (61,820) 0 48,135 0 48,135 515 CFD #115M 435,314 426,000 0 (21,100) (59,530) 780,684 0 780,684 516 CFD #116M 68,389 76,970 0 (92,370) 0 52,989 0 52,989 Total Special Revenue Funds $ 105,253,804 $ 71,859,280 $ 2,792,870 $ (69,078,800) $ (6,898,020) $ 103,929,134 $ (10,882,691) $ (11,020,027) $ 82,026,417 Debt Service Funds:
580 General Debt Service $ 112,962 $ 1,119,300 $ 9,828,880 $ (10,952,180) $- $ 108,962 $ - $ - $ 108,962 Total Debt Service Funds $ 112,962 $ 1,119,300 $ 9,828,880 $ (10,952,180) $ - $ 108,962 $ - $ - $ 108,962 Capital Project Funds:
601 Capital Reinvestment $ 161,286,139 $ 1,346,620 $ 2,500,000 $ (3,338,700) $ (300,000) $ 161,494,059 $ (155,799,276) $ (224,609) $ 5,470,174 602 Capital Improvements 5,924,095 210,000 0 0 0 6,134,095 (1,406,721) (3,947,105) 780,268 603 Future Capital Projects 8,916,034 0 0 0 0 8,916,034 (344,883) 8,571,151 604 Capital Project -TUT 14,970,715 0 24,055,510 (22,179,920) 0 16,846,305 (3,734,081) (4,485,257) 8,626,967 620 San Sevaine Flood Control 2,800,023 585,000 0 0 (7,460) 3,377,563 0 3,377,563 621 Upper Etiwanda Flood Control 51,631 0 0 0 0 51,631 0 51,631 622 Storm Drain 16,828,353 780,000 0 (47,100) (77,270) 17,483,983 (11,098,028) (2,980) 6,382,974 623 Sewer Expansion 4,761,907 5,205,770 0 0 (1,870) 9,965,807 (683,702) 9,282,104 630 Circulation Mitigation 37,098,471 4,917,030 0 (12,670) (47,730) 41,955,101 (16,446,774) (7,062,000) 18,446,327 631 Fire Assessment 794,503 260,000 0 0 (272,010) 782,493 (423,922) 358,571 632 General Government 6,589,206 430,000 0 0 (21,470) 6,997,736 (4,218,572) 2,779,164 633 Landscape Medians 2,842,037 400,000 0 0 (29,330) 3,212,707 (1,525,243) 1,687,465 634 Library Capital Improvement 1,555,616 152,090 0 0 (7,100) 1,700,606 0 1,700,606 635 Parks Development 17,203,877 3,904,230 0 0 (35,790) 21,072,317 (2,090,551) (582) 18,981,185 636 Police Capital Facilities 5,029,387 655,500 0 (100,000) (36,770) 5,548,117 (165,315) (20,200) 5,362,603 637 Underground Utilities 1,485,379 600,000 0 0 0 2,085,379 0 2,085,379 657 CFD #31 Citrus Heights North 1,962,822 0 0 0 0 1,962,822 0 1,962,822 658 CFD #31 6,052 0 0 0 0 6,052 0 6,052
659 CFD #70 Avellino 798 0 0 0 0 798 0 798
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Unaudited
Fund Balance
July 1, 2026
Revenues Transfers In Expenditures Transfers Out Available Net Project Carryover Net
Proposed
Adjustments
Estimated
Fund Balance
June 30, 2027
Other Funds - Unreserved Fund Balances
Budget
Fiscal Year 2026/2027
Capital Project Funds:
660 CFD #71 Sierra Crest $ 2,686 $ - $ - $ - $ - $ 2,686 $ - $ 2,686 661 CFD #80 Bella Strada 16,464 0 0 0 0 16,464 0 16,464 663 CFD #74B Citrus/Summit 194,361 0 0 0 0 194,361 0 194,361 664 CFD #86 Etiwanda Ridge 998,842 0 0 0 0 998,842 0 998,842 665 CFD #85 The Meadows 19,660 0 0 0 0 19,660 0 19,660
666 CFD #88 Sierra Crest II 106,277 0 0 0 0 106,277 0 106,277 668 CFD #90 Summit @ Rosena Ph I 8,092,330 0 0 0 0 8,092,330 0 8,092,330 669 CFD #95 Summit @ Rosena II 432,202 0 0 0 0 432,202 0 432,202 670 CFD #87 El Paseo 1,029,370 0 0 0 0 1,029,370 0 1,029,370 671 CFD #106 Mountain View 69,542 0 0 0 0 69,542 0 69,542 672 CFD #99 The Retreat 86,979 0 0 0 0 86,979 0 86,979
673 CFD #100 Victoria 2,170,354 0 0 0 0 2,170,354 0 2,170,354 674 CFD #111 Monterado 2,041,338 0 0 0 0 2,041,338 0 2,041,338 675 CFD#107 Highland 794,635 0 0 0 0 794,635 0 794,635
676 CFD#109 Narra Hills 95,942 0 0 0 0 95,942 0 95,942
677 CFD #112 The Gardens Phase One 2,274,812 0 0 0 0 2,274,812 0 2,274,812 Total Capital Project Funds $ 308,532,838 $ 19,446,240 $ 26,555,510 $ (25,678,390) $ (836,800) $ 328,019,398 $ (197,937,068) $ (15,742,733) $ 114,339,597 Enterprise Funds:
701 Sewer Maintenance & Operations $ 14,005,604 $ 31,162,640 $- $ (27,449,870) $ (3,556,530) $ 14,161,844 $ - $ (93,211) $ 14,068,633 702 Sewer Capital Projects 2,485,964 300,010 0 (138,350) (12,330) 2,635,294 (1,154,600) (5,066) 1,475,628 703 Sewer Replacement 3,839,504 1,000,000 1,171,200 (1,894,450) 0 4,116,254 (2,080,950) (10,600) 2,024,705 710 Water Utility 2,027,217 0 0 0 0 2,027,217 0 2,027,217 720 Stage Red 1,730,008 0 0 0 0 1,730,008 0 (1,344,047) 385,961 Total Enterprise Funds $ 24,088,298 $ 32,462,650 $ 1,171,200 $ (29,482,670) $ (3,568,860) $ 24,670,618 $ (3,235,550) $ (1,452,924) $ 19,982,144 Internal Service Fund:
751 FLEET OPERATIONS $ 26,797,161 $ 8,626,620 $ 250,000 $ (11,323,090) $ - $ 24,350,691 $ - $ (702,940) $ 23,647,751 Total Internal Service Funds $ 26,797,161 $ 8,626,620 $ 250,000 $ (11,323,090) $ - $ 24,350,691 $ - $ (702,940) $ 23,647,751 TOTAL ALL FUNDS $ 514,942,521 $ 152,924,630 $ 64,184,730 $ (183,290,160) $ (18,266,630) $ 530,495,091 $ (215,286,158) $ (32,898,518) $ 282,310,416
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues TransfersIn Transfers
Out FB Impact Reason
101 General Fund 3,805,614 58,030 (76,520) 48,365 (3,872,469) Offsetting Adjustments 58,030 58,030 - - -
10137218 PW&E CFD Operating Exp 8010 Departmental Expense 15,525 (15,525) } 10137218 PW&E CFD Operating Exp 8098 CFD Exp - Operating Costs (15,525) 15,525 } 10137218 PW&E CFD Operating Exp 8329 Other Construction 132 (132) } 10137218 PW&E CFD Operating Exp 8398 CFD Exp - Capital Expenditure (132) 132 } 10140492 PD Dispatch 6480 Miscellaneous Reimb 58,030 58,030 } 10140492 PD Dispatch 8030 Equipment Maintenance 58,030 (58,030) } New Requests (One-Time) 1,496,290 - (76,520) 48,365 (1,621,175) 10128000 FN Management Services 6900 Operating Transfers In (76,520) (76,520) Xfer decrease from fund #301 for unallowable Housing Grants cost allocation plan
10120000 FN Management Services 8130 Other Professional Svcs 500,000 (500,000) Increase appropriations for city's rose parade float 10130102 DS DSO Operating Transfers 8790 Operating Transfer Out 19,338 (19,338) Xfer to Fund #409 to cover operating expenditures 10130102 DS DSO Operating Transfers 8790 Operating Transfer Out 27,530 (27,530) Xfer to Fund #427 to cover operating expenditures 10130102 DS DSO Operating Transfers 8790 Operating Transfer Out 1,497 (1,497) Xfer to Fund #459 to cover operating expenditures 10132401 BS Graffiti 8130 Other Professional Svcs 400,000 (400,000) Increase appropriations for graffiti abatement 10134100 PL Planning 8130 Other Professional Svcs 103,120 (103,120) Increase appropriations for Housing Element update 10137### PW&E Various 8012 Uniform Expense 23,409 (23,409) Increase appropriations for uniforms and boots 10137505 PW&E Traffic/Streets 8130 Other Professional Svcs 290,761 (290,761) Increase appropriations for consultant fees 10140107 PD Police Facilities 8314 Land & Bldg Improvements 100,000 (100,000) Increase appropriations for PD parking expansion/improvement 10140231 PD Patrol Units 8318 Office Equip Furn & Fix 34,000 (34,000) Increase appropriations for Grappler equipment 10140235 PD Shooting Range 8010 Departmental Expense 45,000 (45,000) Increase appropriations to replace defective holsters New Requests (Recurring) 176,650 - - - (176,650)
10110500 CA Economic Development 8130 Other Professional Svcs 60,000 (60,000) Increase appropriations for Retail Consulting Services 10124301 CS Co-Sponsorships 8010 Departmental Expense 62,500 (62,500) Increase appropriations for Co-Sponsorship program File #21-1060, CC approved 6/9/26
1014022# PD Various 8210 Vehicle Maintenance 54,150 (54,150) Increase appropriations for new vehicle maintenance Carryovers 2,074,644 - - - (2,074,644)
10128100 FN Mgmt Services Admin 8090 Managed Savings 1,500,000 (1,500,000) } 10128100 FN Mgmt Services Admin 8090 Managed Savings (1,500,000) 1,500,000 } 10128100 FN Mgmt Services Admin 8130 Other Professional Svcs 50,000 (50,000) C/O Beacon Economic Contract (FY25-26 Q4) 10134100 PL Planning 8130 Other Professional Svcs 50,000 (50,000) C/O Chapter 30 citywide sign code update (FY25-26 Q1) 10134100 PL Planning 8130 Other Professional Svcs 50,000 (50,000) C/O Chapter 30 zoning and development code update (FY25-26 Q1) 10134100 PL Planning 8130 Other Professional Svcs 300,000 (300,000) C/O Housing element update (FY25-26 Q2) 10134100 PL Planning 8130 Other Professional Svcs 150,000 (150,000) C/O Retyping of specific plans (FY25-26 Q3) Various CA Various Various Operating Accounts 16,662 (16,662) } 10122000 CC Records and Elections 8130 Other Professional Svcs 37,402 (37,402) } Various CS Various 8019 Communications 1,926 (1,926) }
Various FN Various 8130 Other Professional Svcs 328,955 (328,955) } Various DS Various Various Operating Accounts 368,485 (368,485) } Various BS Various Various Operating Accounts 94,510 (94,510) } 10134100 PL Planning 8130 Other Professional Svcs 227,315 (227,315) } Various PW&E Various Various Operating Accounts 127,859 (127,859) } Various PD Various Various Operating Accounts 271,530 (271,530) } General Fund - Recommended Adjustments
Fiscal Year 2026/2027
Carryover purchase orders from FY25/26
Increase revenues and expenditures for dispatch unit service agreement and battery backup
Move carry over purchase orders from Fund #401 for CFD allocation C/O appropriations for FY26-27 One-Time request funding (FY25-26 Q4)
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues TransfersIn Transfers
Out FB Impact Reason
102 City Technology 253,000 - - - (253,000)
10226101 IT Information Systems 8053 Cloud/Hosted 133,000 (133,000) Increase appropriations for 6-months of Fontana 311 subscription ($266,000 annually)
10226201 IT Enterprise Systems 8035 Software Maint 5,000 (5,000) Increase appropriations for recurring Splunk licenses increase
10226204 IT Network 8035 Software Maint 32,000 (32,000) Increase appropriations for Microsoft SQL server licenses 10226204 IT Network 8053 Cloud/Hosted 43,000 (43,000) Increase appropriations for recurring Wasabi cloud storage subscription
10226206 IT Security 8130 Other Professional Svcs 40,000 (40,000) Increase appropriations for recurring fire/intrusion alarm services
103 Facility Maintenance 256,422 - - - (256,422)
10337314 PW&E EV Charging Stations 8035 Software Maint 46,060 (46,060) } 10337314 PW&E EV Charging Stations 8053 Cloud/Hosted 53,940 (53,940) } 10337317 PW&E Facilities Maintenance 8012 Uniform Expense 1,700 (1,700) Increase appropriations for uniforms and boots 10337317 PW&E Facilities Maintenance 8314 Land & Bldg Improvements 143,000 (143,000) Increase appropriations for Civic Center Phase 1 File #26- 1138, CC approved 7-14-26
37300004-103-A PW&E Lewis Library Steps 8329 Other Construction (1,085) 1,085 Project complete; return to fund balance 10337317 PW&E Facilities Maintenance Various Operating Accounts 12,807 (12,807) Carryover purchase orders from FY25/26 105 KFON 98,605 - - - (98,605)
10510401 CA Media Support Services 8329 Other Construction 34,810 (34,810) Increase appropriations for FXN studio File #26-0886, CC approved 03-24-26
10510401 CA Media Support Services 8329 Other Construction 63,795 (63,795) Carryover purchase orders from FY25/26 106 Self-Insurance 3,396,500 - - - (3,396,500)
10615200 HR Risk Liability 8026 Settlement Claim 3,396,500 (3,396,500) Increase appropriations for risk settlements 110 GF Operating Projects (25,754) - - - 25,754
04032033-110-A PD Bike Patrol-CDBG Public Safety Various Personnel Accounts (25,754) 25,754 FY25-26 portion complete; return to fund balance 125 Storm Water Compliance 1,121 - - - (1,121)
12537401 PW&E Plan Check Engineering 8130 Other Professional Svcs 1,121 (1,121) Carryover purchase orders from FY25/26 201 Muni Svcs Fiscal Impact 12,000,000 - - - (12,000,000) 28001009-201-A FN Water of Life Church Property Acqui 8320 Capital Acquisition 12,000,000 (12,000,000) Water of Life property acquisition reserve 223 Federal Asset Seizure 2,223,182 - - - (2,223,182)
22340373 PD Federal Seizures 8018 Conference & Meetings 50,000 (50,000) Increase appropriations for specialized training 22340373 PD Federal Seizures 8130 Other Professional Svcs 75,000 (75,000) Increase appropriations for cell tower ping services 22340373 PD Federal Seizures 8319 Vehicles 1,000,000 (1,000,000) Increase appropriations for CellXion - Triggerfish subscription, vehicles, and outfitting
22340373 PD Federal Seizures 8317 Maintenance Equipment 375,000 (375,000) Increase appropriations for CLOSURE AI subscription File #26-1239, CC approved 9-8-26
22340373 PD Federal Seizures 8317 Maintenance Equipment 128,950 (128,950) Increase appropriations for FLOCK subscription 22340373 PD Federal Seizures Various Operating Accounts 490,000 (490,000) C/O helicopter mapping system (FY24-25 Q1) Various PD Various Various Operating Accounts 104,232 (104,232) Carryover purchase orders from FY25/26 225 PD Traffic Safety 553,401 - - - (553,401)
22540222 PD Traffic 8319 Vehicles 505,000 (505,000) Increase appropriations for new vehicles and outfitting 22540362 PD PD Traffic Safety 8032 Outsourced Svcs (HW/SW) 48,401 (48,401) Carryover purchase orders from FY25/26 Other Funds - Recommended Adjustments
Fiscal Year 2026/2027
Increase appropriations for ChargePoint vehicle charging subscriptions
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues TransfersIn Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2026/2027
245 Measure I 2010-2040 Reimb 14,938,000 14,938,000 - - - 37600042-245-D PW&E Westgate at Cherry and Victoria Ave 5348 Measure I 2010-2040 14,938,000 14,938,000 } 37600042-245-D PW&E Westgate at Cherry and Victoria Ave 8329 Other Construction 14,938,000 (14,938,000) } 246 Measure I 2010-2040 Local 919,312 - - - (919,312)
24637507 PW&E MI Traffic Engineering Study 8130 Other Professional Svcs 186,000 (186,000) Increase appropriations for consultant fees 37600003-246-# PW&E Fontana SRTS Gap Closure Various Operation Accounts (322,864) 322,864 Project complete; return to fund balance 37600031-246-A PW&E Baseline Ave and Palmetto Ave TS Various Personnel Accounts 7,810 (7,810) } 37600031-246-A PW&E Baseline Ave and Palmetto Ave TS 8220 Risk Liability 440 (440) } 37603354-246-A PW&E Arrow/Tokay TS Various Personnel Accounts (7,810) 7,810 } 37603354-246-A PW&E Arrow/Tokay TS 8220 Risk Liability (440) 440 } 37603354-246-A PW&E Arrow/Tokay TS Various Operating Accounts (154,938) 154,938 Project complete; return to fund balance Various PW&E Various Various Operating Accounts 1,211,114 (1,211,114) Carryover purchase orders from FY25/26 281 Gas Tax (State) 7,376 - - - (7,376)
Various PW&E Various Various Operating Accounts 7,376 (7,376) Carryover purchase orders from FY25/26 282 Solid Waste Mitigation 993 - - - (993)
28237105 PW&E Asphalt 8010 Departmental Expense 993 (993) Carryover purchase orders from FY25/26 301 Grants 2,867,861 2,791,341 - (76,520) -
30100004-301-A DS Economic Development Incentive Prog 6450 Miscellaneous Income 500,000 500,000 30100004-301-A DS Economic Development Incentive Prog 8120 Development Incentives 500,000 (500,000) 30200022-301-A DS LBP & Healthy Home Grant 8130 Other Professional Svcs 58,490 (58,490) } 30200022-301-A DS LBP & Healthy Home Grant 8790 Operating Transfer Out (58,490) 58,490 } 30200026-301-A DS Older Adults Home Mod Program 8130 Other Professional Svcs 18,030 (18,030) } 30200026-301-A DS Older Adults Home Mod Program 8790 Operating Transfer Out (18,030) 18,030 } 30200024-301-A DS Cypress Grove Apartments [SLOVENE] 5328 CDBG Grant Reimbursement 2,000,000 2,000,000 } 30200024-301-A DS Cypress Grove Apartments [SLOVENE] 8329 Other Construction 2,000,000 (2,000,000) } 37600003-301-A PW&E Fontana SRTS Gap Closure 5390 Misc Grant Reimb (3,050) (3,050) } 37600003-301-D PW&E Fontana SRTS Gap Closure 8330 Construction Contracts (3,050) 3,050 } 37600060-301-A PW&E Public Arts Building 5367 State Grant (600,000) (600,000) } 37600074-301-D PW&E Honor Roll Monument 5367 State Grant 600,000 600,000 } 37603345-301-A PW&E San Sevaine PH I 5311 Federal Grant Funds (79,929) (79,929) } 37603345-301-A PW&E San Sevaine PH I 8330 Construction Contracts (79,929) 79,929 } 40100005-301-A PD ABC Grant 25/26-APP14 5325 Police OTS Reimb (3,801) (3,801) } 40100005-301-A PD ABC Grant 25/26-APP14 Various Operating Accounts (3,801) 3,801 } 40100008-301-A PD ABC Grant 26/27-APP10 5325 Police OTS Reimb 29,000 29,000 } 40100008-301-A PD ABC Grant 26/27-APP10 Various Operating Accounts 29,000 (29,000) } 40200010-301-A PD STEP Grant 2027-PT27059 5325 Police OTS Reimb 305,800 305,800 } 40200010-301-A PD STEP Grant 2027-PT27059 Various O Overtime 305,800 (305,800) } 40200011-301-A PD 2025 JAG Grant 5311 Federal Grant Funds 43,321 43,321 } 40200011-301-A PD 2025 JAG Grant 8013 Equip (Non-Comp) <$5000 43,321 (43,321) } 302 ARPA - City - 5,708,303 - - 5,708,303
302###99 Var Various 5311 Federal Grant Funds 5,708,303 5,708,303 Adjust revenue budget to match earned revenue posted by Accounting
322 State COPS AB 3229 505,296 - - - (505,296)
32240233 PD Air Support 8317 Maintenance Equipment 250,000 (250,000) Increase appropriations for Helicopter Mapping System Various PD Various Various Operating Accounts 255,296 (255,296) Carryover purchase orders from FY25/26 Increase revenues for Fontana's Downtown Economic
Incentive Program File #26-1258, CC agenda 10-13-26
Increase revenues and appropriations for Cypress Grove
Apartments grant
Increase revenue and appropriations for 2027 ABC Grant
File #26-1216, CC approved 9-8-26
Increase revenue and appropriations for 2027 OTS Grant
File #26-1217, CC approved 9-8-26
Project complete; return to fund balance
Xfer decrease to GF #101 for unallowable Housing Grants cost allocation plan
Increase revenues and appropriations for new street
improvement federal grant
Defund project to fund Baseline Ave and Palmetto Ave TS Transfer revenue budget to match expenditures from FY25 Q2 item 376-16 & 376-17
Decrease revenues and appropriations to match final grant amount
Increase revenue and appropriations for 2025 JAG Grant
File #26-1263, CC agenda 10-13-26
Project complete; return to fund balance
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues TransfersIn Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2026/2027
362 CDBG (27,800) (392,800) - - (365,000)
30200002-362-H DS CDBG Acq/Rehab/Rental 5328 CDBG Grant Reimbursement (16,754) (16,754) } 30200002-362-H DS CDBG Acq/Rehab/Rental 8310 Land (16,754) 16,754 } 30200004-362-F DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement (319,688) (319,688) } 30200004-362-G DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement 319,688 319,688 } 30200004-362-H DS Housing Rehab Loan Program 5328 CDBG Grant Reimbursement (365,000) (365,000) } 30200011-362-A DS CDBG Housing Admin 5328 CDBG Grant Reimbursement (5,161) (5,161) } 30200011-362-A DS CDBG Housing Admin 8130 Other Professional Svcs (5,161) 5,161 } 30200012-362-A DS Emergency Solutions Grant 5328 CDBG Grant Reimbursement (2,017) (2,017) 30200012-362-A DS Emergency Solutions Grant 8130 Other Professional Svcs (2,017) 2,017 04032033-362-A PD Bike Patrol-CDBG Public Safety 5328 CDBG Grant Reimbursement (3,868) (3,868) 04032033-362-A PD Bike Patrol-CDBG Public Safety 7010 Full-Time Employees (3,868) 3,868 363 HOME (12,250) (12,250) - - -
03020004-363-B DS HOME-ARP TBD 5328 CDBG Grant Reimbursement (2,241,996) (2,241,996) } 30200006-363-A DS Home Project TBD 5328 CDBG Grant Reimbursement (2,368,958) (2,368,958) } 30200024-363-A DS Cypress Grove Apartments [SLOVENE] 5328 CDBG Grant Reimbursement 4,610,954 4,610,954 } 03020004-363-B DS HOME-ARP TBD 8310 Land (2,241,996) 2,241,996 } 30200006-363-A DS Home Project TBD 8130 Other Professional Svcs (2,368,958) 2,368,958 } 30200006-363-A DS Home Project TBD 8329 Other Construction (22,555) 22,555 } 30200024-363-A DS Cypress Grove Apartments [SLOVENE] 8329 Other Construction 4,633,509 (4,633,509) } 30200006-363-A DS Home Project TBD 5328 CDBG Grant Reimbursement (11,026) (11,026) } 30200006-363-A DS Home Project TBD 8130 Other Professional Svcs (11,026) 11,026 } 30200017-363-A DS Home Program 5328 CDBG Grant Reimbursement (1,224) (1,224) } 30200017-363-A DS Home Program 8130 Other Professional Svcs (1,224) 1,224 } 386 ASES ELO-P Grant 900 - - - (900)
38624101 CS ASES ELO-P Admin 8021 Rents 900 (900) Carryover purchase orders from FY25/26 395 LMD #1 City Wide 130,160 - - - (130,160)
39537250 PW&E LMD #1 8130 Other Professional Svcs 130,160 (130,160) Increase appropriations for tree maintenance 396 LMD #2 Vlg of Heritage 54,742 - - - (54,742)
Various PW&E Various 8012 Uniform Expense 2,050 (2,050) Increase appropriations for uniforms and boots Various PW&E Various Various Operating Accounts 52,692 (52,692) Carryover purchase orders from FY25/26 398 LMD #3 Hunter's Ridge 1,480 - - - (1,480)
Various PW&E Various 8012 Uniform Expense 700 (700) Increase appropriations for uniforms and boots 39837209 PW&E Landscape Maintenance 8021 Rents 780 (780) Carryover purchase orders from FY25/26 401 CFD #1 Southridge Village - - - - -
40137202 PW&E Parks Various Operating Accounts 15,657 (15,657) Carryover purchase orders from FY25/26 40137202 PW&E Parks Various Operating Accounts (15,657) 15,657 Move carried over purchase orders to GF #101 for CFD allocation
409 CFD #9M Morningside - - 19,338 - 19,338
40937209 PW&E Landscape Maintenance 6900 Operating Transfers In 19,338 19,338 Xfer from GF #101 to cover operating expenditures 427 CFD #27M - - 27,530 - 27,530
42737209 PW&E Landscape Maintenance 6900 Operating Transfers In 27,530 27,530 Xfer from GF #101 to cover operating expenditures Decrease revenues and appropriations to match grant
amounts
Decrease revenues and appropriations to match grant
amounts
Defund projects to fund Cypress Grove Apartments
[SLOVENE] project
Decrease revenues and appropriations to match grant
amounts
Decrease revenues and appropriations to match grant
amounts
Decrease revenues and appropriations to match grant
amounts
Decrease revenues and appropriations to match grant
amounts
Adjust revenues and appropriations to match grant amounts
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues TransfersIn Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2026/2027
459 CFD #59M 14,853 - 1,497 - (13,356)
45937208 PW&E Street Lights 8097 Reimbursements-Developers 14,853 (14,853) Increase appropriations for unused tax refund 45937209 PW&E Landscape Maintenance 6900 Operating Transfers In 1,497 1,497 Xfer from GF #101 to cover operating expenditures 601 Capital Reinvestment 224,609 - - - (224,609)
30100004-601-A DS Economic Development Incentive Prog 8120 Development Incentives (1,000,000) 1,000,000 } 37600091-601-A PW&E FY 26/27 Pavement Rehab 8329 Other Construction 2,200,000 (2,200,000) } 37600093-601-A PW&E 8491 Sierra Ave Shops 8329 Other Construction (1,200,000) 1,200,000 } 37000001-601-A PW&E Lease Revenue Bond Series 2025A 8130 Other Professional Svcs (10,000,000) 10,000,000 } 37600042-601-D PW&E Westgate at Cherry and Victoria Ave 8329 Other Construction 10,000,000 (10,000,000) } 37100002-601-A PW&E Citywide Storm Drain Repairs 8130 Other Professional Svcs (2) 2 Project complete; return to fund balance 37300006-601-A PW&E Public Works Yard Improvements 8130 Other Professional Svcs (713) 713 } 37300011-601-A PW&E PW East Yard – 16641/43 Orange Way 8329 Other Construction 713 (713) } 37600076-601-A PW&E Co-Op Workspace Improvements 8113 Design/Architect Service (2,187) 2,187 Project complete; return to fund balance 37600082-601-A PW&E 8464 Nuevo - Warm Shell Impr. 8329 Other Construction 209,300 (209,300) Increase appropriations for 8464 Nuevo Ave - Warm Shell Improvements project
37600035-601-A PW&E Downtown Parking Structure Various Operating Accounts (505,591) 505,591 } 37600082-601-A PW&E 8464 Nuevo - Warm Shell Impr. 8329 Other Construction 505,589 (505,589) } 37600076-601-A PW&E Co-Op Workspace Improvements 8113 Design/Architect Service (360,000) 360,000 } 37600082-601-A PW&E 8464 Nuevo - Warm Shell Impr. 8329 Other Construction 360,000 (360,000) } - 60130106 DS Economic Development 8130 Other Professional Svcs 17,500 (17,500) Carryover purchase orders from FY25/26 602 Capital Improvement 3,947,105 - - - (3,947,105)
60230000 DS Special Projects 8026 Settlement Claim 130,188 (130,188) C/O settlement funds for Southridge residents air filters (FY24-25 Q2)
60230000 DS Special Projects 8113 Design/Architect Service 100,000 (100,000) C/O Fontana fairgrounds design costs (FY25-26 Q2) 60230000 DS Special Projects 8310 Land 3,300,000 (3,300,000) C/O 15166 Foothill Blvd. purchase (FY24-25 Q2) 60230000 DS Special Projects 8310 Land 200,000 (200,000) C/O 16717 Spring St. demolition (FY25-26 Q3) 60230000 DS Special Projects 8310 Land 140,000 (140,000) C/O SBCTA PE Trail purchase (FY25-26 Q2) 60230000 DS Special Projects Various Operating Accounts 76,917 (76,917) Carryover purchase orders from FY25/26 604 Capital Project -TUT 4,485,257 - - - (4,485,257)
60437000 PW&E PW Admin - TUT 8130 Other Professional Svcs (6,377,000) 6,377,000 } 60437300 PW&E Facility Improvement TUT 8130 Other Professional Svcs (500,000) 500,000 } 37600091-604-A PW&E FY26/27 Pavement Rehabilitation Pr 8330 Construction Contracts (1,623,000) 1,623,000 } 37600042-604-D PW&E Westgate at Cherry and Victoria Ave 8329 Other Construction 8,500,000 (8,500,000) } 60437000 PW&E PW Admin - TUT 8130 Other Professional Svcs (1,132,920) 1,132,920 } 37600091-604-A PW&E FY26/27 Pavement Rehabilitation Pr 8330 Construction Contracts (2,577,000) 2,577,000 } 37600095-604-A PW&E Fernandez Park Fiber Optic 8329 Other Construction (490,080) 490,080 } 37600084-604-A PW&E Regional Navigation Center 8330 Construction Contracts 4,200,000 (4,200,000) } 30200024-604-A DS Cypress Grove Apartments [SLOVENE] 8329 Other Construction 3,000,000 (3,000,000) } 37600091-604-A PW&E FY26/27 Pavement Rehabilitation Pr 8330 Construction Contracts (3,000,000) 3,000,000 } 37300007-604-A PW&E Public Works HVAC Replacement 8130 Other Professional Svcs (446) 446 Project complete; return to fund balance 37300008-604-A PW&E Heritage Center Flooring Replacemen 8130 Other Professional Svcs (59,729) 59,729 Project complete; return to fund balance 37300009-604-A PW&E FP Aquatic Ctr HVAC Replacement 8130 Other Professional Svcs (14,716) 14,716 Project complete; return to fund balance 60437000 PW&E PW Admin - TUT 8130 Other Professional Svcs 1,636,149 (1,636,149) C/O TUT development reimbursement (FY25-26 Adopted) 60437100 PW&E Utility & Streets TUT 8330 Construction Contracts 11,150 (11,150) C/O TUT storm drain maintenance (FY25-26 Adopted) 60437100 PW&E Utility & Streets TUT 8331 Construction Contingency 25,847 (25,847) C/O TUT storm drain maintenance (FY25-26 Adopted) 60437200 PW&E Parks & Landscape - TUT 8130 Other Professional Svcs 93,944 (93,944) C/O TUT Southridge ballfield shade structures (FY25-26 Adopted)
60437300 PW&E Facility Improvement TUT 8130 Other Professional Svcs 497,401 (497,401) C/O TUT facility improvements (FY25-26 Adopted) Various PW&E Various Various Operating Accounts 2,295,657 (2,295,657) Carryover purchase orders from FY25/26 Defund project to fund Cypress Grove Apartments
[SLOVENE] project
Defund project to fund Westgate at Cherry and Victoria Ave project
Defund to fund Regional Navigation Center project File #26- 1103, CC approved 7-14-26
Defund project to fund FY 26/27 Pavement Rehab project
Defund project to fund Westgate at Cherry and Victoria Ave project
Defund project to fund PW East Yard project
Project complete; move funds to 8464 Nuevo - Warm Shell Impr. project
First Quarter Budget Status Report - 2026/2027 City of Fontana October 13, 2026
Fund Organization
Project #
Dept Organization/Project
Description Object Object Description Appropriations Revenues TransfersIn Transfers
Out FB Impact Reason
Other Funds - Recommended Adjustments
Fiscal Year 2026/2027
622 Storm Drain 2,980 - - - (2,980)
62237000 PW&E Storm Drain Admin-Eng 8130 Other Professional Svcs 2,980 (2,980) Carryover purchase orders from FY25/26 630 Circulation Mitigation 7,062,000 - - - (7,062,000)
37600042-630-D PW&E Westgate at Cherry and Victoria Ave 8329 Other Construction 7,062,000 (7,062,000) Increase appropriations for city match 635 Parks Development 582 - - - (582)
63537211 PW&E Parks Development 8130 Other Professional Svcs 582 (582) Carryover purchase orders from FY25/26 636 Police Capital Facilities 20,200 - - - (20,200)
63640111 PD Admin Serv Pol Cap Facilities Various Operating Accounts 20,200 (20,200) C/O start up funds 2 Sergent, 2 Corporal, 2 Records Specialist, and 2 Dispatchers (FY25-26 Adopted)
701 Sewer Maint & Operations 93,211 - - - (93,211)
70130101 DS DS Adm-Technology 8316 Computer Software >$5000 16,000 (16,000) C/O Aquatwin software (FY25-26 Q1) Various Var Various Various Operating Accounts 77,211 (77,211) Carryover purchase orders from FY25/26 702 Sewer Capital Projects 5,066 - - - (5,066)
70237000 PW&E Eng Sewer Improvement Ad 8130 Other Professional Svcs 5,066 (5,066) Carryover purchase orders from FY25/26 703 Sewer Replacement 10,600 - - - (10,600)
70337117 PW&E Sewer Line Replacement 8112 Engineering Services 10,600 (10,600) Carryover purchase orders from FY25/26 720 Stage Red 2,134,335 790,288 - - (1,344,047)
72030104 DS Stage Red 6488 Revenues - ASM 790,288 790,288 Increase revenues for projected Stage Red ASM 72030104 DS Stage Red 8092 Expenses - ASM 132,000 (132,000) Increase appropriations for Stage Red operating agreement and CPI
72030100 DS Stage Red Admin 8130 Other Professional Svcs 138,000 (138,000) } 72030108 DS Stage Red Grants 8130 Other Professional Svcs 118,922 (118,922) } 72030104 DS Stage Red 8092 Expenses - ASM 1,685,413 (1,685,413) C/O Stage Red enterprise fund (FY25-26 Q4) Various DS Various 8130 Other Professional Svcs 60,000 (60,000) Carryover purchase orders from FY25/26 751 Fleet Operations 764,450 61,510 - - (702,940)
75137305 PW&E Fleet Maintenance 6710 Motorpool Charges 61,510 61,510 Increase revenue for Motorpool projections 75137305 PW&E Fleet Maintenance 8012 Uniform Expense 2,700 (2,700) Increase appropriations for uniforms and boots Various PW&E Various Various Operating Accounts 761,750 (761,750) Carryover purchase orders from FY25/26 C/O Stage Red grant and city match (FY25-26 Q2)