Expenditures Fiscal Year 2015/2016. General Fund Expenditures

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1 Expenditures General Fund Expenditures by Department Chart General Fund Expenditures by Category Chart Explanation of General Fund Expenditure Categories Project Expenditures Internal Service Charges Expenditures by Entity All Entities Chart Expenditures by Category All Entities Chart Total Expenditures All Entities Fund Expenditure Summary All Entities

2 Expenditures Fiscal Year 2015/2016 General Fund Expenditures By Department $82,989,610 Police 58.8% City Administration 2.7% Human Resources 1.0% Community Services 13.7% Public Works 7.2% Engineering 2.8% Administrative Services 1.0% City Clerk 0.7% Information Technology 3.4% Management Services 3.3% Community Development 4.5% Development Services 0.9% Page 131 of 454

3 Expenditures Fiscal Year 2015/2016 General Fund Expenditures By Category $82,989,610 Operating Costs 5.4% Personnel Services 77.4% Contractual Services 9.9% Internal Service Charges 7.0% Capital Expenditures 0.3% Page 132 of 454

4 Expenditures Fiscal Year 2015/2016 Explanation of General Fund Expenditure Categories Personnel Services Personnel services account for the largest share of General Fund dollars: $64.2 million (438 FTEs) or 77.4% of the total FY General Fund budget. This represents an increase of 2.0% from the current year adjusted budget. Total personnel cost for all city entities is $83.5 million (561 FTEs), 41.5% of the total overall budget. One vacant position was eliminated from Development Services, and five positions were added to the Police Department as follows: Four Officers (two Rapid Response and two Bike Patrol) One Code Compliance Inspector The contracts for two of the six bargaining groups will expire on June 30, 2016, the remaining four on June 30, The personnel services budget includes a recurring attrition factor of $500,000, representing anticipated vacancy savings to be achieved during the fiscal year. This amount is included as a negative expenditure budget item in the Police Department, but is intended to recognize savings across all City departments. For FY , the personnel services budget also includes a temporary attrition factor of $250,000 reflecting the time delay in hiring the police officers (anticipated start dates of January Full-Time Positions Per Thousand Population Ten-Year History Sworn FTEs Sworn Police Staffing Levels Ten-Year History Budgeted FTEs FTEs per 1,000 Population Sworn FTEs per 1,000 Population Page 133 of 454

5 Expenditures Fiscal Year 2015/2016 Operating Expenditures The Operating Expenditure category includes such items as departmental expense, rents and leases, advertising, utilities and conferences and meetings. Total Operating Expenditures for all city entities is projected at $21.6 million representing 10.7% of the total budget. This amount is about the same as the current year adopted budget. General Fund Operating Expenditures, proposed at $4.5 million, represent 5.4% of the total proposed General Fund budget. This amount reflects a 3.4% increase from the current year adopted budget, and 3.3% less than the current year adjusted budget. Contractual Services This category includes various professional services including legal, accounting and recreation class instructors. Total Contractual Services for all city entities is projected at $71.7 million which is 35.6% of the total budget. This amount is 27.0% more than the current year adopted budget. General Fund Contractual Services are proposed at $8.3 million, 5.3% more than the current year adopted budget and 3.3% less than the current year adjusted budget. This category makes up approximately 9.9% of the proposed General Fund budget. Internal Service Charges Internal Service Charges include vehicle maintenance and risk liability charges. Total Internal Service Charges for all city entities is projected at $7.9 million representing 3.9% of the total budget. This amount is 5.8% more than the current year adopted budget. General Fund Internal Service Charges are proposed at $5.9 million or 7.0% of the General Fund Budget. This is an increase of 7.6% over the current year adopted budget and 7.3% of the current year adjusted budget. Capital Expenditures This category captures all of the costs of the major categories of fixed assets. Total Capital Expenditures for all city entities is projected at $7.4 million or 3.7% of the total budget. This amount is 55.4% less than the current year adopted budget. Because of the large dollar amounts involved, major capital projects funded by the General Fund are recorded as an operating Page 134 of 454

6 Expenditures Fiscal Year 2015/2016 transfer to the Capital Reinvestment Fund #601 with the expenditures recorded in that fund so as not to skew annual General Fund expenditures. However, some minor capital expenditures are accounted for within the General Fund. The proposed General Fund Budget includes $217,570 in Capital Expenditures representing 0.3% of the General Fund Budget representing costs associated with Weed Abatement activities and some miscellaneous furniture and fixtures. Debt Service This category includes all costs related to the payment of debt obligations including principal and interest. Total Debt Service for all city entities is projected at $5.0 million which is 2.5% of the total budget. This amount is 9.6% less than the current year adopted budget. To Other Agencies This category includes transfers between entities. The total for all city entities is projected at $4.1 million which is 2.0% of the total budget and is primarily related to cost allocation paid to the General Fund from the other entities. This amount is 13.5% more than the current year adopted budget. Project Expenditures The City uses project accounting for capital costs, grants and other expenditures that span multiple years. Because of this, some of the current year figures may seem high compared to the new year numbers. The current year figures contain unspent project budget amounts and the new year numbers contain only new funding. Unspent project budgets at year end will be rolled forward into the new year and submitted to the City Council at the First Quarter Budget Review for reappropriation. New year personnel costs for projects are shown as one line item entitled Project Personnel in the Personnel Services Category. A corresponding reduction can be found in the Capital Expenditure Category on the line item entitled Project Personnel Offset. In this way, all staff members are budgeted and reflected in the Personnel Services Category. Page 135 of 454

7 Expenditures Fiscal Year 2015/2016 Internal Service Charges Vehicle Maintenance Charges The City of Fontana maintains a separate Fleet Operations Fund to account for the accumulation and expenditure of monies related to the ongoing maintenance and replacement of the City s fleet. The City maintains its vehicles and equipment in a comprehensive fleet maintenance system, GBA Master Series. Vehicle and equipment maintenance costs as well as fuel costs are tracked in this system. Each year, the City prepares a fleet charge-back model. The model is based on operations & maintenance (O&M) and vehicle replacement cost. The replacement cost is amortized over the vehicle s projected useful lifecycle. The total of the two charges becomes the annual vehicle charge rate which is recorded as an internal service charge in the appropriate budget unit. These internal services charges become the source of funding for the Fleet Operations Fund. Depreciation schedules used for the Asset Management System coincide with the City s Depreciation Policy. Funds that accumulate within the Fleet Operations Fund are based on the vehicle s useful lifecycle. Replacement vehicles are purchased from the Fleet Operations Fund in accordance with established useful lifecycle replacement schedules. Vehicles and rolling stock which are beyond economical repair are sold at public auction. Funds for new vehicles and rolling stock purchases that are non-replacement items are transferred to the Fleet Operations Fund and budgeted for in that fund by the managing department. Vehicles scheduled for replacement that are still in serviceable condition may be rotated into the City s fleet vehicle inventory for use by City staff. These vehicles are accounted for in the fleet model and are only charged O&M and not included in future fleet replacement schedules. Risk Liability Charges The City maintains a separate Self Insurance Fund to account for financial resources set aside for personal liability, vehicle liability, unemployment and workers' compensation. This fund is included with the Other General Funds and, as such, is combined with the General Fund for Financial Statement purposes. Risk liability charges are allocated to the General Fund and other principal City funds at rates designed to cover the approximate costs of insurance coverage provided. Page 136 of 454

8 Expenditures Fiscal Year 2015/2016 Expenditures All Entities By Entity $201,136,700 Fontana Fire District $29,380,620 15% City of Fontana $167,565,270 83% Housing Authority $4,170,810 2% Community Foundation $20,000 0% Page 137 of 454

9 Expenditures Fiscal Year 2015/2016 Expenditures All Entities By Category $201,136,700 To Other Agencies 2.0% Personnel Services 41.5% Debt Service 2.5% Capital Expenditures 3.7% Internal Service Charges 4.0% Contractual Services 35.6% Operating Costs 10.7% Page 138 of 454

10 City of Fontana Expenditure Summary All Entities 2011/ / / / /2016 Actual Actual Actual Current New Expenditure Category (Audited) (Audited) (Audited) Budget Budget PERSONNEL SERVICES 73,154,048 73,046,361 75,890,260 82,757,216 83,481,650 OPERATING COSTS 22,896,553 21,106,952 21,848,719 24,672,312 21,587,370 CONTRACTUAL SERVICES 51,474,737 51,245,110 59,006,204 74,419,735 68,616,020 INTERNAL SERVICE CHARGES 5,509,410 5,712,081 6,889,127 7,498,866 7,920,930 CAPITAL EXPENDITURES 33,812,226 37,192,445 28,937, ,852,433 10,483,340 OTHER FINANCING USES ,000 0 DEBT SERVICE 14,797,056 5,466,585 40,241,012 50,461,564 4,948,990 CONTRIBUTIONS TO 85,216,994 3,041,000 3,708,200 3,633,700 4,098,400 Total By Category 286,861, ,810, ,521, ,499, ,136,700 PERSONNEL SERVICES Total Budgeted Full-Time Personnel Total Budgeted Part-Time Personnel FULL-TIME EMPLOYEES 42,148,162 41,087,524 43,071,213 46,591,468 47,323, PART-TIME EMPLOYEES 6,525,736 6,480,601 5,901,652 7,176,091 7,388, ANNUAL LEAVE CASH OUT 1,079,259 1,353,397 1,314, ,676 1,002, OVERTIME 1,353,397 1,740,530 1,960,238 2,190,013 2,181, PERS RETIREMENT 12,268,407 12,383,672 12,754,184 13,247,900 14,461, CAFETERIA PLAN 7,519,059 7,764,748 8,341,382 8,501,417 8,808, MEDICARE 698, , , , , UNEMPLOYMENT INSURANCE 253, , , , , WORKER'S COMP 1,281,349 1,297,142 1,366,757 1,379,017 1,421, SUPPLEMENTAL RETIREMENT 26,145 26,668 27,201 27,750 29, PAYROLL OFFSET , , ATTRITION FACTOR (500,000) (750,000) 7099 PROJECT PERSONNEL ,407, ,450 OPERATING COSTS TOTAL PERSONNEL SERVICES 73,154,048 73,046,361 75,890,260 82,757,216 83,481, DEPARTMENTAL EXPENSE 3,350,273 3,302,166 3,655,662 4,396,310 3,802, ADVERTISING 163, , , , , UNIFORM EXPENSE 154, , , , , EQUIP (NON-COMP) <$5, , ,922 1,774, , , COMPUTER HARDWARE <$5, , , , ,224 65, COMPUTER SOFTWARE <$5,000 3,906 29,113 37,929 19,488 10, DONATION EXPENSE EMPLOYEE EDUCATION REIMB 19,180 19,460 18,886 53,299 62, CONFERENCE & MEETINGS 338, , , , , COMMUNICATIONS 565, , , , ,370 Page 139 of 454

11 City of Fontana Expenditure Summary All Entities 2011/ / / / /2016 Actual Actual Actual Current New Expenditure Category (Audited) (Audited) (Audited) Budget Budget OPERATING COSTS 8020 UTILITIES 9,052,995 8,446,762 8,494,206 9,261,304 8,704, RENTS & LEASES 742,958 1,449,764 1,109,814 2,052, , AUTOMOTIVE PARTS 151, , , , , FUEL & OIL 1,174,936 1,265,878 1,233,139 1,345,346 1,290, TIRES & TUBES 82, ,108 91, , , SETTLEMENT CLAIM 1,826,925 1,714,410 1,503,757 1,550,000 1,550, MILEAGE REIMBURSEMENT 8,924 10,199 7,833 12,766 14, CITY PROGRAMS 0 56, ,313 63, , SCHOLARSHIPS , EQUIPMENT MAINTENANCE 128, , , , , COMPUTER HARDWARE MAINT 380, , , , , OUTSOURCED SVCS (HW/SW) 115, , , , , SOFTWARE MAINT-CITY WIDE 449, , , , , SOFTWARE MAINT-ASO 206, , , , , SOFTWARE MAINT-DSO 161, , , , , SOFTWARE MAINT-PD 233, , , , , OPERATION OF ACQ PROP 100, , ,142 87,990 82, RELOCATION PAYMENTS , SUBSIDIES TO LOW/MOD HSG 70, SUBSIDIES TO FETHAP , SUBSIDIES FOR NSP SALES 183,324 50,180 23, BAD DEBTS/LOANS , DISPOSAL COST 0 115, EXPENDITURE TRANSFERS 2,424, ,248 (203,162) 0 0 CONTRACTUAL SERVICES TOTAL OPERATING COSTS 22,896,553 21,106,952 21,848,719 24,672,312 21,587, LEGAL SERVICES 3,459,322 3,381,946 3,395,558 3,970,914 2,638, ACCOUNTING AND AUDITING 50,010 59,100 58,618 58,000 58, ENG SVCS 1,162,663 1,012, ,809 3,453, , ARCHITECT SERVICES 603,172 50,860 50, ,444 30, APPRAISAL 10,375 2, CONSULTING 92, , , , , PLAN CHECK 10,363 20, , ,030 42, INSPECTION 55, , , ,841 3, ENVIRONMENTAL SERVICES 6,945 37, , , ,660 Page 140 of 454

12 City of Fontana Expenditure Summary All Entities 2011/ / / / /2016 Actual Actual Actual Current New Expenditure Category (Audited) (Audited) (Audited) Budget Budget CONTRACTUAL SERVICES 8119 CONSTRUCTION-NON-CAPITAL 1,802,776 1,974,792 6,354,824 3,692,417 3,862, DEVELOPMENT INCENTIVES ,297, OTHER PROFESSIONAL SVCS 43,586,369 43,653,095 46,760,452 60,488,799 58,376, OPS - TECHNOLOGY RELATED 137, , , , , CLASS INSTRUCTION 424, , , , , SECURITY SERVICES 27, , , , , OFFICIATING SERVICES 26,490 27,698 33,586 30,350 34, EXCURSIONS 19,073 8,266 15,369 36,800 38,300 INTERNAL SERVICE CHARGES TOTAL CONTRACTUAL SERVICES 51,474,737 51,245,110 59,006,204 74,419,735 68,616, VEHICLE MAINTENANCE 3,135,570 3,303,550 3,590,240 3,998,610 4,420, RISK LIABILITY 2,373,840 2,408,531 3,298,887 3,500,256 3,500,070 CAPITAL EXPENDITURES TOTAL INTERNAL SERVICE CHARGES 5,509,410 5,712,081 6,889,127 7,498,866 7,920, LAND SITE CLEARANCE (105,893) 173, , , , LAND RELOCATION COST 0 6, LAND RELOCATION PAYMENT 0 36, LAND 3,776,870 2,127,652 2,362,884 4,358, LAND ACQUISITION EXP 32,629 1,400, ,145 1,365, STRUCTURES 0 66,174 38, LAND & BLDG IMPROVEMENTS 6, , , , , COMPUTER HARDWARE 228, , ,405 1,012, , COMPUTER SOFTWARE 342,510 32,609 15, MAINTENANCE EQUIPMENT 789,822 40,687 42,202 1,087, , OFFICE EQUIP, FURN & FIX 394, , , , , VEHICLES 1,233, ,734 1,078,627 3,935,605 1,793, CAPITAL ACQUISITION 19, ,105, OTHER CONSTRUCTION 4,888,779 8,078,311 6,804,176 46,847,104 5,253, CONSTRUCTION CONTRACTS 21,910,448 22,986,797 16,721,267 35,653,307 2,175, CONSTRUCTION CONTINGENCY (9,204) 0 0 3,786, OTHER CONTINGENCY , RDA SITE CLEARANCE 281,889 8, , PLANNING, SURVEY & DESIGN 11,497 9, UTILITY CONNECTIONS 10, , Page 141 of 454

13 City of Fontana Expenditure Summary All Entities 2011/ / / / /2016 Actual Actual Actual Current New Expenditure Category (Audited) (Audited) (Audited) Budget Budget CAPITAL EXPENDITURES 8399 PROJECT PERSONNEL OFFSET ,210,139 (997,910) OTHER FINANCING USES TOTAL CAPITAL EXPENDITURES 33,812,226 37,192,445 28,937, ,852,433 10,483, REVENUE SHARING ,000 0 DEBT SERVICE TOTAL OTHER FINANCING USES , PRINCIPAL 2,260,000 2,215,000 2,335,000 46,385,000 2,025, INTEREST 3,737,055 3,251,585 3,131,541 3,448,148 2,923, BOND DEFEASANCE 8,512, ,080, COSTS OF ISSUANCE 222, , , BOND DISCOUNT 65, , CONTRIBUTIONS TO TOTAL DEBT SERVICE 14,797,056 5,466,585 40,241,012 50,461,564 4,948, CONTRIBUTION TO CITY 1,284,600 1,270,800 2,481,600 2,604,200 3,092, CONTRIBUTION TO FRA 300, CONTRIBUTION TO FHA 81,912,501 25, CONTRIBUTION TO FFD 1,006,100 1,006,100 1,006,100 1,006,100 1,006, CONTRIB FOR CITY O/H 713, , ,500 23,400 0 TOTAL CONTRIBUTIONS TO 85,216,994 3,041,000 3,708,200 3,633,700 4,098,400 TOTAL ALL ENTITIES 286,861, ,810, ,521, ,499, ,136,700 Page 142 of 454

14 Expenditure Summary 2011/ / / / /2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year City Of Fontana 180,779, ,411, ,815, ,820, ,565, % General Fund 71,423,861 71,048,031 74,610,532 81,878,086 82,989, % CITY ADMINISTRATION 2,624,978 1,974,421 2,415,720 2,234,516 2,215, % ELECTED OFFICIALS 262, , , , , % CITY MANAGER 875, , , ,065 1,005, % CITY ATTORNEY 1,486, ,271 1,164, , , % HUMAN RESOURCES 616, , , , , % HR ADMIN 616, , , , , % ADMINISTRATIVE SVCS ADMIN 625, , , , , % ADMINISTRATIVE SVCS ADMIN 271, , , , , % ECONOMIC DEVELOPMENT 354, , , , , % OFFICE OF THE CITY CLERK 570, , , , , % BOARDS & COMMISSIONS 43,012 37,038 21,337 33,949 30, % RECORDS AND ELECTIONS 527, , , , , % COMMUNITY SERVICES 9,251,784 9,428,694 9,501,393 10,924,285 11,361, % COMMUNITY SVCS ADMIN 786, , ,015 1,186,321 1,326, % CULTURAL ARTS/MKTNG/KFON 2,623,099 2,736,642 2,759,843 3,129,438 2,627, % FACILITY & YOUTH SERVICES 1,545,748 1,550,699 1,420,167 1,740,066 2,875, % SENIOR & ATHLETIC SVCS 4,296,113 4,258,533 4,323,369 4,868,460 4,533, % INFORMATION TECHNOLOGY 2,417,834 2,376,792 2,571,222 2,769,190 2,815, % IT ADMINISTRATION 331, , , , , % APPLICATIONS 981, , ,456 1,087,750 1,108, % OPERATIONS 1,104,770 1,132,113 1,280,610 1,335,323 1,352, % MANAGEMENT SERVICES 2,415,527 2,332,567 2,496,371 2,726,702 2,774, % MGMT SERVICES ADMIN 566, , , , , % ACCOUNTING 664, , , , , % PURCHASING 443, , , , , % BUDGET/PAYROLL 392, , , , , % CUSTOMER SERVICE 349, , , , , % DEVELOPMENT SVCS ADMIN 459, , , , , % COMMUNITY DEVELOPMENT 3,516,205 3,228,587 3,436,609 3,735,569 3,787, % COMMUNITY DEV ADMIN 311, , , , , % PLANNING 1,462,716 1,386,778 1,392,776 1,654,067 1,776, % BUILDING & SAFETY 1,742,031 1,532,199 1,757,283 1,749,760 1,687, % ENGINEERING 2,245,223 2,195,538 2,537,186 2,648,159 2,347, % Page 143 of 454

15 Expenditure Summary 2011/ / / / /2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year PUBLIC WORKS 5,657,459 5,681,409 5,331,347 6,264,942 5,989, % UTILITIES & STREETS 604, , , , , % PARKS & LANDSCAPE 4,245,517 4,351,620 4,472,730 5,138,290 4,975, % SUPPORT SERVICES 807, , , , , % POLICE 41,022,580 41,240,774 43,728,144 47,616,282 48,759, % POLICE CHIEF ADMIN 505, , , , , % PD ADMIN 6,279,784 6,567,437 6,987,683 7,827,986 7,662, % FIELD SERVICES 26,158,815 26,336,558 26,912,929 28,906,448 29,493, % SPECIAL OPERATIONS 8,078,196 7,872,171 9,317,927 10,271,057 10,968, % Other General Funds Total 13,910,643 14,840,839 15,806,155 17,209,504 15,678, % 102 CITY TECHNOLOGY 1,916,847 2,287,278 2,322,853 2,687,774 2,153, % 103 FACILITY MAINTENANCE 5,514,394 5,282,523 6,122,141 6,631,438 6,309, % 104 OFFICE OF EMERGENCY SVCS 46,117 34,667 11,240 35,060 35, % 105 KFON 60,806 82, , , , % 106 SELF-INSURANCE 4,658,692 5,302,627 4,945,486 5,204,680 4,885, % 107 RETIREE MEDICAL BENEFITS 1,645,383 1,748,518 1,950,411 1,700,000 1,700, % 108 SUPPLEMENTAL RETIREMENT 26,145 26,668 27,201 27,750 29, % 110 GF OPERATING PROJECTS 0 3, , , , % 125 STORM WATER COMPLIANCE 42,260 72,862 64,631 92,357 53, % Special Revenue Funds Total 49,077,027 40,513,140 41,030,300 76,356,053 32,392, % 201 MUNI SVCS FISCAL IMPACT 0 56, , % 221 STATE TRAFFIC CONG RELIEF 1,810, % 222 CRIME PREV ASSET SEIZURE 17,549 17,902 28,393 30,900 38, % 223 FEDERAL ASSET SEIZURE 1,007, ,297 1,219,431 2,781,567 1,056, % 224 STATE ASSET SEIZURE 461, , ,155 34,385 38, % 225 PD TRAFFIC SAFETY 612, , , , , % 241 AIR QUALITY MGMT DISTRICT 220,181 12,057 11,631 1,126, , % 242 MEASURE I - TCR 901, , , % 243 TRAFFIC SAFETY 934, , ,934 1,086,360 1,109, % 244 PROP 1B 0 5,378,315 7,081,987 1,511, % 245 MEASURE I REIMB 2,810, ,563 1,372,198 3,474, , % 246 MEASURE I LOCAL 854,251 1,496,840 1,342,605 8,519, , % Page 144 of 454

16 Expenditure Summary 2011/ / / / /2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 281 GAS TAX (STATE) 4,581,575 5,295,165 4,957,625 4,905,311 4,149, % 282 SOLID WASTE MITIGATION 4,621,837 3,438,982 2,131,288 4,274,236 2,684, % 301 GRANTS 4,424, ,816 1,447,203 18,460, , % 302 ECONOMIC STIMULUS 2,132, % 321 FED LAW ENF BLOCK GRANT 1,340,526 1,526,823 1,574,815 2,641,109 1,548, % 322 STATE COPS AB , , , , , % 362 CDBG 5,350,151 3,798,487 3,037,964 6,603,664 3,403, % 363 HOME PROGRAM 1,801,186 51,961 30,594 2,543, , % 385 AFTER SCHOOL PROGRAM 3,562,330 3,521,009 3,157,343 3,288,946 3,288, % 401 LMD #1 CITY WIDE 830, , , , , % 402 LMD #2 VLG OF HERITAGE 2,709,322 2,374,227 2,354,410 2,177,643 2,471, % 403 LMD #3 EMPIRE CENTER 58,891 65,598 51,470 74,800 64, % 404 LMD #3 HUNTER'S RIDGE 630, , , , , % 406 LLMD #3 HUNTER'S RIDGE 31,999 33,988 32,899 32,000 32, % 407 CFD #1 SOUTHRIDGE VILLAGE 3,275,332 3,197,537 3,246,289 4,241,166 3,765, % 408 CFD #6 THE LANDINGS 328, , , , , % 409 CFD #6-1 STRATHAM 83,198 84, ,792 92,933 92, % 410 CFD #6-2 N MORNINGSIDE 46,037 42,406 49,522 51,588 52, % 411 CFD #6-3A BELLGROVE II 107, , , , , % 412 CFD #7 COUNTRY CLUB EST 116, , , , , % 413 CFD #8 PRESLEY 142, , , , , % 414 CFD #9M MORNINGSIDE 82,449 93, , ,970 96, % 415 CFD #10M JURUPA IND 24,982 27,043 25,931 30,900 36, % 416 CFD #12 SIERRA LAKES 765, , ,865 2,186, , % 417 CFD #13M SUMMIT HEIGHTS 534, , , , , % 418 CFD #14M SYCAMORE HILLS 204, , , , , % 419 CFD #15M SILVER RIDGE 94,452 95, , , , % 420 CFD #16M VENTANA POINTE 15,221 21,248 27,615 25,111 24, % 421 CFD #18M BADIOLA HOMES 877 1, ,600 2, % 422 CFD #20M 15,034 20,717 23,194 18,600 18, % 423 CFD #21M 15,249 10,613 10,596 21,100 15, % Page 145 of 454

17 Expenditure Summary 2011/ / / / /2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 424 CFD #23M 937 1, ,300 1, % 425 CFD #24M 11,740 10,198 9,544 20,550 11, % 426 CFD #25M 26,919 38,865 26,514 29,050 25, % 427 CFD #27M 31,414 32,811 38,999 34,550 34, % 428 CFD #28M 40,324 39,913 51,756 49,180 40, % 429 CFD #29M 12,577 12,492 16,075 19,650 19, % 430 CFD #30M 71,793 69,717 82,451 95,353 84, % 431 CFD #34 EMPIRE DET BASIN 4,527 6,015 5,358 30,600 8, % 432 CFD #33M EMPIRE LIGHTING 22,002 20,113 20,401 62,550 34, % 433 CFD #31 CITRUS HEIGHTS N 67,823 77,432 87, , , % 434 CFD #32M ,144 2,800 2, % 435 CFD #35M 334, , , , , % 436 CFD #36M 5,083 8,437 9,081 5,400 5, % 437 CFD #38M 51,668 72,642 44,710 62,600 46, % 438 CFD #37 MONTELAGO 38,289 36,613 39,431 54,600 68, % 439 CFD #39M 11,377 9,054 10,681 11,400 16, % 440 CFD #40M ,100 1, % 441 CFD #41M 2,900 4,989 7,319 11,700 6, % 442 CFD #42M 26,347 27,054 26,901 48,450 63, % 443 CFD #44M 2,896 4,862 5,156 4,550 5, % 444 CFD #45M 37,467 54,743 43,330 40,670 40, % 445 CFD #46M 20,906 17,249 20,079 22,450 16, % 446 CFD #47M 6,024 8,113 6,772 7,900 7, % 447 CFD #48M 29,982 33,860 36,257 33,250 33, % 448 CFD #49M 7,641 8,992 6,321 9,450 9, % 449 CFD #50M 12,968 15,939 12,936 20,050 13, % 450 CFD #51M 33,509 37,036 36,447 38,850 36, % 453 CFD #53M ,350 4, % 454 CFD #54M 11,641 15,444 8,006 13,450 8, % 455 CFD #55M 1,615 1,232 2,082 5,150 5, % 456 CFD #56M % Page 146 of 454

18 Expenditure Summary 2011/ / / / /2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 457 CFD #57M 7,872 8,086 6,592 8,750 7, % 458 CFD #58M 413 1, % 459 CFD #59M % 460 CFD #60M 3,016 2,721 3,640 8,000 8, % 461 CFD #61M 10,441 17,087 13,193 15,550 13, % 463 CFD #63M 2,700 2,700 2,700 7,000 7, % 465 CFD #65M 13 1,186 2,195 6,200 5, % 467 CFD #67M 10,022 14,547 14,851 19,500 14, % 468 CFD #68M ,000 4, % 469 CFD #69M ,200 29, % 470 CFD #70M AVELLINO 0 0 1,308 28,400 29, % 471 CFD #71M SIERRA CREST ,500 34, % 472 CFD #72M ,100 N/A 473 CFD #73M ,000 N/A 474 CFD #74M ,100 N/A 475 CFD #75M ,100 N/A 476 CFD #76M ,900 N/A 477 CFD #77M ,900 N/A 478 CFD #78M ,400 N/A 479 CFD #79M N/A Debt Service Funds Total 5,231,720 5,233,367 5,244,511 49,172,147 4,735, % 580 GENERAL DEBT SERVICE 5,231,720 5,233,367 5,244,511 49,172,147 4,735, % Capital Project Funds Total 26,238,115 24,791,453 50,942,448 60,706,477 8,450, % 601 CAPITAL REINVESTMENT 11,081,740 6,893,388 5,984,414 14,917,726 5,859, % 602 CAPITAL IMPROVEMENT 23,732 10,356 1,288,156 8,815, % 603 FUTURE CAPITAL PROJECTS ,561 2,714, % 620 SAN SEVAINE FLOOD CONTROL 44, , , ,856 85, % 622 STORM DRAIN 1,362,680 4,727,625 1,903,343 7,603, , % 623 SEWER EXPANSION 0 116, ,867 1,575,000 1,575, % 630 CIRCULATION MITIGATION 3,866,254 11,422,709 5,063,289 22,354, , % 631 FIRE ASSESSMENT (601,286) 795,716 34, , % Page 147 of 454

19 Expenditure Summary 2011/ / / / /2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 632 GENERAL GOVERNMENT 237, ,737 1,019, % 633 LANDSCAPE MEDIANS 31,264 53, ,666 73,624 26, % 634 LIBRARY CAP IMPROVEMENT , % 635 PARKS DEVELOPMENT 977, , , , , % 636 POLICE CAPITAL FACILITIES 296, , , , , % 637 UNDERGROUND UTILITIES 117,897 6,124 8, , % 654 CFD # 11 - HERITAGE WEST 8,800, % 656 CFD #22 SIERRA HILLS SO ,483,772 51, % 659 CFD #70 AVELLINO ,831 79, % Enterprise Funds Total 12,314,292 13,189,785 14,192,955 19,140,016 19,391, % 701 SEWER MAINT & OPERATIONS 10,924,887 11,503,216 12,972,765 14,308,068 15,778, % 702 SEWER CAPITAL PROJECTS 385, , , , , % 703 SEWER REPLACEMENT 667, , ,065 3,791,508 3,263, % 710 WATER UTILITY 336, , , ,350 50, % Internal Service Funds Total 2,583,736 2,794,947 2,988,742 5,358,150 3,926, % 751 FLEET OPERATIONS 2,583,736 2,794,947 2,988,742 5,358,150 3,926, % Fontana Fire District 20,866,685 23,104,007 24,728,235 34,708,375 29,380, % Special Revenue Funds Total 20,693,390 21,213,976 23,068,294 26,142,550 26,779, % 497 FONTANA FIRE DISTRICT 20,693,390 21,213,976 23,068,294 26,142,550 26,779, % Capital Project Funds Total 173,295 1,890,031 1,659,941 8,565,825 2,601, % 696 FIRE CAPITAL PROJECT 173,295 1,890,031 1,659,941 8,565,825 2,601, % Housing Authority 85,209,564 1,284,073 6,964,347 1,951,019 4,170, % Special Revenue Funds Total 85,240, ,687 6,757,662 1,645,075 3,430, % 290 HOUSING SUCCESSOR-LOW/MOD 84,939, ,687 6,637, % 297 HOUSING AUTHORITY - LMIHF 300, ,373 1,645,075 3,430, % Capital Project Funds Total (30,854) 588, , , , % 638 AFFORDABLE HOUSING TRUST , , % 697 FONTANA HOUSING AUTHORITY (30,854) 588, , , , % Page 148 of 454

20 Expenditure Summary 2011/ / / / /2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year Community Foundation 5,382 10,893 12,885 20,000 20, % Special Revenue Funds Total 5,382 10,893 12,885 20,000 20, % 499 COMMUNITY FOUNDATION 5,382 10,893 12,885 20,000 20, % Total All Entities 286,861, ,810, ,521, ,499, ,136, % Page 149 of 454

21 Friday Night Pool Party Friday Night Pool Party Get ready for some weekly, poolside fun! Join us every Friday at Heritage Pool for a themed pool party. Each week dress up according to the theme and enjoy a swim in the pool plus games, activities and a movie every other week. Page 150 of 454