Revenues Fiscal Year 2015/2016. General Fund Revenues

Transcription

1 Revenues General Fund Revenues by Category Chart General Fund Revenue Summary Explanation of General Fund Revenue Categories Revenues by Entity All Entities Chart Revenues by Category All Entities Chart Fund Revenue Summary All Entities General Fund Revenue Detail Other Funds Revenue Detail All Entities

2 Revenues Fiscal Year 2015/2016 General Fund Revenues By Category $97,378,300 Sales Tax 36,000, % Property Tax 21,255, % From Other Agencies 4,392, % Reimbursables 1,948, % Interest & Rentals 4,459, % Franchise Fees 6,400, % Other Revenues 7,756, % Motor Vehicle In-Lieu 100, % Recreation 3,114, % Business Related 5,823, % Development Related 6,130, % Page 79 of 454

3 General Fund Revenues 1 Actuals Actuals Actuals Budget Budget General Fund Revenue Summary SALES TAX 27,052,669 29,160,503 31,440,753 33,400,000 36,000,000 PROPERTY TAX 16,432,966 19,550,387 18,758,457 20,255,000 21,255,000 INTEREST & RENTALS 7,896,430 5,208,409 3,228,857 4,577,700 4,459,000 FRANCHISE FEES 6,002,480 5,204,189 5,801,504 6,300,000 6,400,000 BUSINESS RELATED 5,487,118 5,443,531 5,557,692 5,815,011 5,823,000 DEVELOPMENT RELATED 3,281,250 3,799,512 4,935,686 5,830,100 6,130,000 RECREATION 2,783,620 2,915,724 2,943,111 3,076,500 3,114,400 MOTOR VEHICLE IN-LIEU 0 102,472 85, , ,000 OTHER REVENUES 5,050,968 5,231,291 4,048,316 4,946,870 7,756,600 REIMBURSABLES 3,330,140 2,673,889 2,586,261 1,995,506 1,948,000 FROM OTHER AGENCIES 4,415,000 3,379,824 4,672,218 4,127,600 4,392,300 TOTAL GENERAL FUND REVENUES 81,732,642 82,669,731 84,058,119 90,424,287 97,378,300 Page 80 of 454

4 Revenues Fiscal Year 2015/2016 Explanation of General Fund Revenue Categories Sales Tax - $36.0 million In accordance with the California revenue and Taxation Code, the State of California imposes an 8.00% sales and use tax on all taxable sales. The City receives an effective rate of 1% from all taxable retail sales occurring within its limits: 0.75% is the local tax rate which was reduced by the State from 1% in with the remaining 0.25% used for their own purposes to pay off deficit reduction bonds. This 0.25% takeaway is backfilled by the State under the triple flip scheme. The 0.75% is received by the City on a monthly basis; the 0.25% is received one-half in January and one-half in May. Also included is the Proposition 172 half-cent sales tax approved by the voters in 1993 to cushion the impact of the educational revenue augmentation fund (ERAF) property tax shifts implemented in These funds are collected by the State Board of Equalization and apportioned to each county based on its proportionate share of statewide taxable sales. Each county is then required to allocate this revenue to the cities for public safety services only. Prop 172 Public Safety Fund City of Fontana: General Fund Triple Flip 0.50% 1.00% -0.25% Top Twenty-Five Sales Tax Producers (In Alphabetical Order) $38,000,000 $34,000,000 $30,000,000 Sales Tax Rate effective 1/1/ % State of California: General fund 5.25% Fiscal Recovery Fund 0.25% County of San Bernardino: Health & social services 0.50% Transportation 0.25% Measure I transportation 0.50% AEP Span Home Depot Rotolo Chevrolet American Hotel Register HSN Rush Truck Center Brown Strauss Steel Co HSN Com Stater Bros Chevron Mira Arco AM PM Sunrise Ford Costco Pacific Auto Center Target Fontana Chevron Penske Truck Lsg Thompson Bldg Materials Fontana Nissan Petrol Mobile Fuel Valley Auto Center Hautelook Rock Honda Walmart Ross $26,000, Actual Actual Actual Current Budget Sales tax is the City s largest revenue source representing 37.0% of total General Fund revenues. Estimated sales tax revenue of $36.0 million for FY is $2.6 million more than the current year adjusted budget and includes approximately $1.8 million that represents the unwinding of the triple flip. Page 81 of 454

5 Revenues Fiscal Year 2015/2016 Property Tax - $21.3 million Property Tax Dollar Breakdown FUSD $ ERAF $ Fontana Fire $ County GF $ Fontana General Fund $ Other Agencies $ The assessed valuation of property in the City is determined by the San Bernardino County Tax Assessor. Under Proposition 13 adopted in June 1978, property taxes for general purposes may not exceed 1% of assessed value. The City receives approximately 3.24% of the base 1% levy within the City. Assessment increases to reflect current market value are allowed when property ownership changes or when improvements are made; otherwise, increases in assessed value are based upon the Consumer Price Index (CPI) with a cap of 2% per year. The CPI cap for FY is 1.998%. Under this formula, property taxes would increase about $19.98 per $100,000 of taxable value; about $0.65 per $100,000 AV in revenue to the City or $98,960. Base value increases for properties already reduced due to Proposition 8 are not limited to this amount. This category also includes Property Tax in Lieu of VLF. Prior to the 2004 budget act, the VLF tax rate was 2% of the value of motor vehicles. The State General Fund offset 67.5% of this tax resulting in an effective tax rate of 0.65%. Revenues were supplemented with a backfill from the State General Fund to provide cities and counties with revenues equivalent to a full 2% VLF tax rate. The 2004 budget included a permanent reduction of the VLF rate from 2% to 0.65%, eliminated the VLF backfill and replaced it with a like amount of property taxes. After FY , each city s Property Tax in Lieu of VLF increases (or decreases) annually in proportion to the change in assessed valuation in that jurisdiction. In both FY and FY , the change in assessed valuation for most California cities was negative and the Property Tax in Lieu of VLF decreased. $22,000,000 $20,000,000 $18,000,000 $16,000,000 $14,000, Actual Actual Actual Current Budget Property transfer tax of $1.10 per $1,000 is collected on real property sold and allocated evenly between the County and the City in which the sale occurs. Estimated property tax revenue of $21.3 million for FY represents 21.8% of total General Fund revenues and is $1 million more than the current year adjusted budget. There were some one-time true-ups of excess tax increment distributions in FY and FY Page 82 of 454

6 Revenues Fiscal Year 2015/2016 Interest and Rentals - $4.5 million Interest and rentals projected at $4.5 million represent 4.6% of total General Fund revenues. One component of this category is interest earned on City investments. The City pools its available cash from various funds and invests in instruments allowed by the City s investment policy adopted annually by the City Council. Earnings are allocated to various funds on the basis of proportionate cash balances. The actual revenue realized is a function of current cash balances and market interest rates. The FY projection of $200,000 reflects historically low interest rates. $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ Actual Actual Actual Current Budget The largest component of this category is interfund interest with a FY projection of $3.7 million. This represents interest due to the General Fund from the North Fontana Jr. Lien Bonds of the former Redevelopment Agency. The large reduction in was the result of the State Department of Finance s decision that the Ventana land sale to the former RDA does not qualify as an enforceable obligation (an annual loss to the General Fund of approximately $3.3 million). The remaining component of this category is rental income primarily from cell tower leases projected to bring in approximately $600,000 in FY , the same as the current year. Franchise Fees - $6.4 million Franchise fees are imposed by the City on a variety of utilities at various rates for the use of city streets and rights-of-way. The State sets franchise fees for utilities regulated by them (gas and electricity) at 2% of gross revenues. The City sets rates on a gross receipts basis for the following utilities: water (2%), solid waste collection (12%), and cable television (5%). Projections for FY are expected to be approximately $100,000 higher than the current year adjusted budget and at $6.4 million represents 6.5% of total General Fund revenues. Page 83 of 454 $8,000,000 $6,000,000 $4,000,000 $2,000, Actual Actual Actual Current Budget

7 Revenues Fiscal Year 2015/2016 Business Related - $5.8 million Businesses in the City are subject to a municipal business tax which is generally based upon gross receipts. The tax is not regulatory, and is only imposed for the purpose of raising general purpose revenues. This category also includes Transient Occupancy Tax (TOT) which is levied on room rentals at motels and hotels. The TOT rate for the City of Fontana is 8%. This revenue source is projected at $5.8 million for FY , about the same as the current year adjusted, and represents 6.0% of total General Fund revenues. Development Related - $6.1 million $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000, Actual Actual Actual Current Budget $8,000,000 $6,000,000 $4,000,000 $2,000, Actual Actual Actual Current Budget SFDs (detached) Development related revenues include planning, engineering and building permits, and fees paid by developers to cover the cost of reviewing and monitoring development activities such as plan checks and inspections. These revenues are difficult to predict as many of the planning and engineering activities occur months or years before any structures are actually built. Although these revenues had been declining over the past few years due to the slowdown in the economy, especially the meltdown in the real estate market, they are continuing a slow recovery. The number of single family dwelling permits is estimated to be approximately 275 for FY Revenues have been projected at $6.1 million, about $300,000 higher than the current year adjusted budget, representing an increase in development activity. This revenue represents 6.3% of General Fund revenues. Page 84 of 454

8 Revenues Fiscal Year 2015/2016 Recreation - $3.1 million Fees are charged for a variety of recreation activities including adult and youth athletics, classes, special events, facility rentals, aquatics, youth and senior services, and after school programs. Fees are set for each activity based on the general policy that cost recovery should be relatively high for adult-oriented programs and relatively low for youth and senior programs. This revenue category has increased with the opening of each new community center. FY projections are about the same as the current year adjusted. At $3.1 million, this represents 3.2% of total General Fund revenues. Motor Vehicle In-Lieu Tax - $0.1 million $3,200,000 $2,800,000 $2,400,000 $2,000,000 $1,600, Actual Actual Actual Current Budget The Vehicle License Fee changed pursuant to State legislation in Most of the funds previously received by municipalities were swapped for additional property tax referred to as Property Tax in Lieu of VLF. The remaining annual license fee was equivalent to 0.65% of the value of motor vehicles. Until FY , approximately 75% of that revenue went to counties with the remaining 25% first going to various State agencies for administrative costs and then to cities based on population. $800,000 $600,000 $400,000 $200,000 $ Actual Actual Actual Current Budget In late June 2011, just hours before the legislative floor voted on the State budget, SB89 was passed terminating the allocation to cities and counties and diverting these moneys to fund state law enforcement grants previously funded by an expired state tax. Additionally, AB 1602 special allocations of VLF for newly incorporated cities and newly incorporated annexations were also eliminated. The City not only lost its per capita VLF, it also lost its special allocation for newly incorporated annexations. Several unsuccessful attempts have been made over the past few years to restore this revenue, and staff continues to pursue it. This $100,000 represents penalties that continue to flow to the cities. Page 85 of 454

9 Revenues Fiscal Year 2015/2016 Reimbursables and Other - $9.7 million Reimbursable revenues reflect amounts received to reimburse expenditures such as weed abatement charges and Bond CFD administrative charges. At $2.0 million, they represent 2.0% of total General Fund revenues. Other revenues include the excess increment received through the Jurupa Hills agreement, code enforcement fines, and animal licenses. Also included for FY are one-time proceeds of $3 million from the sale of the Park and Ride facility south of the I-10 freeway. These revenues are often one-time in nature. At $7.8 million, they represent 8.0% of total General Fund revenues. $10,000,000 $8,000,000 $6,000,000 $4,000, Actual Actual Actual Current Budget From Other Agencies - $4.4 million $5,000,000 $4,000,000 $3,000,000 $2,000, Actual Actual Actual Current Budget These revenues are received from other City entities such as the Fire Protection District and the Housing Authority for cost allocation and staff reimbursements. With the elimination of the Redevelopment Agency as of February 1, 2012, this amount now includes the estimated staffing and administrative costs the City expects to receive as Successor Agency. $3,031,500 from the Fire Protect District $60,800 from the Housing Authority $1,300,000 from Successor Agency to the RDA (ROPS admin allocation limited to 3% of approved obligations) $4,392,300 total, 4.5% of total General Fund revenues Page 86 of 454

10 Revenues Fiscal Year 2015/2016 Revenues All Entities By Entity $205,785,760 Community Foundation $1, % Housing Authority $980, % City of Fontana $174,652, % Fire Protection District $30,151, % Page 87 of 454

11 Revenues Fiscal Year 2015/2016 Revenues All Entities By Category $205,785,760 Interest & Rentals 6,766,610 3% Sales Tax 36,000,000 17% Business Related 5,823,000 3% Property Tax 65,402,170 32% Franchise Fees 6,810,000 3% From Other Agencies 6,161,930 3% Reimbursables 2,323,000 1% Other Revenues 56,918,900 28% Development Related 16,355,750 8% Motor Vehicle In-Lieu 100,000 0% Recreation 3,124,400 2% Page 88 of 454

12 Fund Revenue Summary % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year City Of Fontana 174,845, ,175, ,410, ,499, ,652, % General Fund 81,732,642 82,669,731 84,058,119 90,424,287 97,378, % 101 GENERAL FUND 81,732,642 82,669,731 84,058,119 90,424,287 97,378, % Other General Funds 4,473,935 4,700,850 5,626,212 5,867,490 5,897, % 103 FACILITY MAINTENANCE % 104 OFFICE OF EMERGENCY SVCS (3,280) % 105 KFON 230, , , , , % 106 SELF-INSURANCE 3,721,226 3,726,669 4,692,270 4,895,770 4,941, % 107 RETIREE MEDICAL BENEFITS 473, , , , , % 108 SUPPLEMENTAL RETIREMENT 1, % 110 GF OPERATING PROJECTS 0 265, , , , % 125 STORM WATER COMPLIANCE 50,876 81,397 98,985 85,500 94, % Special Revenue Funds 53,910,521 55,526,840 53,180,667 72,045,099 40,836, % 201 MUNI SVCS FISCAL IMPACT 971, , , , , % 221 STATE TRAFFIC CONG RELIEF 58,805 4,858 3,553 1, % 222 CRIME PREV ASSET SEIZURE 8,577 9,748 7,086 4,200 4, % 223 FEDERAL ASSET SEIZURE 758,126 2,371,002 1,758,506 2,327,000 1,020, % 224 STATE ASSET SEIZURE 448, ,355 80,439 54,500 23, % 225 PD TRAFFIC SAFETY 413, , , , , % 241 AIR QUALITY MGMT DISTRICT 250, , , , , % 242 MEASURE I - TCR 118,532 (86,459) 138,293 60,000 40, % 243 TRAFFIC SAFETY 670, , , , , % 244 PROP 1B 985 4,989,314 5,029,129 3,874, % 245 MEASURE I REIMB 6,564,001 10,202,833 9,008,892 6,441,133 1,295, % 246 MEASURE I LOCAL 2,735,703 2,924,801 3,149,391 2,998,078 3,098, % 281 GAS TAX (STATE) 5,491,965 4,559,384 6,246,810 4,992,170 5,434, % 282 SOLID WASTE MITIGATION 2,088,377 1,254,324 2,013,506 2,242,000 3,028, % 301 GRANTS 3,995,380 2,566,571 1,410,938 18,688, , % 302 ECONOMIC STIMULUS 1,562,223 1,090, % 321 FED LAW ENF BLOCK GRANT 545, , , ,151 60, % 322 STATE COPS AB , , , , , % 362 CDBG 6,076,715 3,342,768 2,046,847 6,569,825 4,084, % 363 HOME PROGRAM 1,834, , ,261 1,366, , % 385 AFTER SCHOOL PROGRAM 3,599,390 4,383,023 2,184,283 3,288,946 3,288, % 401 LMD #1 CITY WIDE 954, ,232 1,008, , , % Page 89 of 454

13 Fund Revenue Summary % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 402 LMD #2 VLG OF HERITAGE 1,937,596 2,035,343 2,144,384 2,062,000 2,188, % 403 LMD #3 EMPIRE CENTER 64,058 61,423 65,719 63,600 63, % 404 LMD #3 HUNTER'S RIDGE 828, , , , , % 406 LLMD #3 HUNTER'S RIDGE 33,180 31,206 33,835 32,700 32, % 407 CFD #1 SOUTHRIDGE VILLAGE 5,712,779 5,568,607 5,775,344 5,645,640 5,653, % 408 CFD #6 THE LANDINGS 367, , , , , % 409 CFD #6-1 STRATHAM 195, , , , , % 410 CFD #6-2 N MORNINGSIDE 89,493 82,867 93,903 89,200 88, % 411 CFD #6-3A BELLGROVE II 195, , , , , % 412 CFD #7 COUNTRY CLUB EST 116, , , , , % 413 CFD #8 PRESLEY 87,778 61, ,854 86,800 82, % 414 CFD #9M MORNINGSIDE 173, , , , , % 415 CFD #10M JURUPA IND 39,784 36,757 42,325 39,600 39, % 416 CFD #12 SIERRA LAKES 871, , , , , % 417 CFD #13M SUMMIT HEIGHTS 445, , , , , % 418 CFD #14M SYCAMORE HILLS 381, , , , , % 419 CFD #15M SILVER RIDGE 255, , , , , % 420 CFD #16M VENTANA POINTE 48,104 41,228 48,344 45,350 44, % 421 CFD #18M BADIOLA HOMES 7,066 6,756 7,427 7,050 7, % 422 CFD #20M 35,058 30,681 37,289 34,400 33, % 423 CFD #21M 40,484 40,092 42,988 42,200 42, % 424 CFD #23M 13,291 7,390 8,319 11,200 11, % 425 CFD #24M 46,315 43,222 47,033 46,000 47, % 426 CFD #25M 88,253 82,056 89,820 86,000 85, % 427 CFD #27M 53,293 45,547 49,253 47,600 47, % 428 CFD #28M 150, , , , , % 429 CFD #29M 28,035 24,467 28,884 26,800 26, % 430 CFD #30M 249, , , , , % 431 CFD #34 EMPIRE DET BASIN 22,351 20,910 24,556 22,700 22, % 432 CFD #33M EMPIRE LIGHTING 42,428 40,332 44,668 42,700 42, % 433 CFD #31 CITRUS HEIGHTS N 259, , , , , % 434 CFD #32M 18,581 17,482 19,504 18,600 18, % 435 CFD #35M 529, , , , , % 436 CFD #36M 23,153 21,532 23,989 22,850 22, % 437 CFD #38M 154, , , , , % 438 CFD #37 MONTELAGO 100,989 85,043 95,103 90,550 89, % 439 CFD #39M 22,304 20,796 33,621 23,000 23, % Page 90 of 454

14 Fund Revenue Summary % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 440 CFD #40M 2,739 7,653 8,514 8,100 10, % 441 CFD #41M 17,473 16,277 19,452 17,900 17, % 442 CFD #42M 48,230 43,296 49,283 46,100 45, % 443 CFD #44M 9,452 8,789 9,852 9,300 9, % 444 CFD #45M 103,101 99, , , , % 445 CFD #46M 50,241 46,849 55,722 50,700 50, % 446 CFD #47M 11,800 11,397 12,018 11,700 11, % 447 CFD #48M 78,193 71,316 88,915 78,300 77, % 448 CFD #49M 13,205 12,575 13,518 13,000 13, % 449 CFD #50M 38,441 28,212 31,014 29,500 30, % 450 CFD #51M 68,496 65,523 69,326 68,200 68, % 453 CFD #53M 9,130 8,807 9,697 9,200 9, % 454 CFD #54M 21,074 20,599 21,345 20,900 21, % 455 CFD #55M 7,456 7,192 7,864 7,400 7, % 456 CFD #56M 16,157 12,958 13,691 17,450 17, % 457 CFD #57M 16,105 15,007 16,248 15,450 15, % 458 CFD #58M 4,526 4,374 4,593 4,480 4, % 459 CFD #59M 2,478 2,386 2,591 2,480 2, % 460 CFD #60M 13,109 12,711 13,980 13,100 13, % 461 CFD #61M 55,951 55,544 59,894 56,800 56, % 462 CFD #62M 162 5,611 (5,066) 5,700 5, % 463 CFD #63M 45,107 44,532 48,332 45,400 45, % 464 CFD #64M 5,031 5,002 5,484 5,150 5, % 465 CFD #65M 20,153 20,195 20,915 20,900 20, % 467 CFD #67M 42,227 42,581 45,166 43,500 43, % 468 CFD #68M 0 24,085 25,199 24,800 25, % 469 CFD #69M 0 17,150 38,590 17,600 38, % 470 CFD #70M AVELLINO ,440 77,880 79, % 471 CFD #71M SIERRA CREST , , % 472 CFD #72M ,700 10, % 473 CFD #73M ,500 65, % 474 CFD #74M ,600 85, % 475 CFD #75M ,300 14, % 476 CFD #76M ,300 34, % 477 CFD #77M ,960 N/A 478 CFD #78M ,000 N/A 479 CFD #79M ,500 N/A Page 91 of 454

15 Fund Revenue Summary % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year Debt Service Funds 1,081, , ,136 42,099, , % 580 GENERAL DEBT SERVICE 1,079, , ,136 42,099, , % 581 AD 89-1 FONTANA GATEWAY 2,545 (4,695) % Capital Project Funds 15,835,398 6,497,133 41,647,026 20,971,112 6,905, % 601 CAPITAL REINVESTMENT 1,508,370 (169,391) 232,201 2,344, , % 602 CAPITAL IMPROVEMENT 7, ,952 94,364 9,197,739 2, % 603 FUTURE CAPITAL PROJECTS 0 (19,245) 50,269 20,000 20, % 620 SAN SEVAINE FLOOD CONTROL 60,000 (82,657) 62, , , % 621 UPPER ETIWANDA FLOOD CONT (1,617) (11,639) 1, % 622 STORM DRAIN 1,291,392 1,333,580 1,371, , , % 623 SEWER EXPANSION 162,602 28, , ,050 1,550, % 630 CIRCULATION MITIGATION 2,131,400 2,131,144 1,808,906 5,719,932 2,090, % 631 FIRE ASSESSMENT 97, , , ,000 94, % 632 GENERAL GOVERNMENT 398, , , , , % 633 LANDSCAPE MEDIANS 349, , , , , % 634 LIBRARY CAP IMPROVEMENT 78, ,942 85, , , % 635 PARKS DEVELOPMENT 654,963 1,414,333 (270,518) 620, , % 636 POLICE CAPITAL FACILITIES 200, , , , , % 637 UNDERGROUND UTILITIES 9,728 (5,426) 25,495 12,800 16, % 654 CFD # 11 - HERITAGE WEST 8,800, % 655 CFD #12 SIERRA LAKES 84, % 656 CFD #22 SIERRA HILLS SO ,534, % 657 CFD #31 CITRUS HEIGHTS N 2,855 (7,284) 2,736 1, % 658 CFD #37 MONTELAGO 382 (342) % 659 CFD #70 AVELLINO 0 0 2,549, N/A Enterprise Funds 14,601,092 14,500,510 16,166,443 17,110,090 18,208, % 701 SEWER MAINT & OPERATIONS 11,683,705 12,334,818 13,214,169 14,325,770 16,552, % 702 SEWER CAPITAL PROJECTS 475, , , , , % 703 SEWER REPLACEMENT 2,423,936 2,016,366 2,837,795 2,495,000 1,350, % 710 WATER UTILITY 18,228 (529) (11,773) 3,400 2, % Internal Service Funds 3,210,576 3,302,322 3,747,553 3,982,730 4,432, % 751 FLEET OPERATIONS 3,210,576 3,302,322 3,747,553 3,982,730 4,432, % Page 92 of 454

16 Fund Revenue Summary % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year Fontana Fire District 19,807,643 35,798,933 29,360,805 27,300,100 30,151, % Special Revenue Funds 19,759,669 30,328,280 29,079,910 27,180,100 30,071, % 497 FONTANA FIRE DISTRICT 19,474,380 30,054,211 28,771,190 26,886,100 29,771, % 498 FFD - CFD , , , , , % Capital Project Funds 47,974 5,470, , ,000 80, % 696 FIRE CAPITAL PROJECT 47,974 5,470, , ,000 80, % Housing Authority 82,871,486 (29,593) 8,354,369 1,328, , % Special Revenue Funds 82,597,555 (139,102) 8,041, , , % 290 HOUSING SUCCESSOR-LOW/MOD 590,846 (465,752) 7,582, ,000 2, % 297 HOUSING AUTHORITY - LMIHF 82,006, , , , , % Capital Project Funds 273, , , , , % 638 AFFORDABLE HOUSING TRUST 0 104, , , , % 697 FONTANA HOUSING AUTHORITY 273,931 5, , , , % Community Foundation 15,723 5,879 4,516 21,800 1, % Special Revenue Funds 15,723 5,879 4,516 21,800 1, % 499 COMMUNITY FOUNDATION 15,723 5,879 4,516 21,800 1, % Total All Entities 277,540, ,950, ,129, ,149, ,785, % Page 93 of 454

17 General Fund Revenues 1 Actuals Actuals Actuals Budget Budget General Fund Revenue Detail SALES TAX 5060 SALES TAX 26,103,427 28,127,400 30,339,402 32,300,000 34,800, SALES TAX - PROP ,242 1,033,103 1,101,351 1,100,000 1,200,000 PROPERTY TAX TOTAL SALES TAX 27,052,669 29,160,503 31,440,753 33,400,000 36,000, CURRENT SEC & UNSEC 1,701,527 3,703,520 2,792,967 2,700,000 2,760, CURRENT SUPPLEMENTAL 14,133 34, ,076 80,000 30, PRIOR SEC & UNSEC 56,308 33,204 70,800 70,000 60, PRIOR SUPPLEMENTAL 72,729 65,020 59,234 80,000 80, PROPERTY TRANSFERS 517, , , , , HOPTR 25,159 26,002 27,591 25,000 25, PROP TAX IN LIEU OF VLF 13,783,979 13,956,621 14,359,332 15,700,000 16,700, OTHER PROPERTY TAX 0 812, , , , SB 211 PASS THROUGH 185, , , , , PENALTY - GENERAL 76,296 76,290 68, , ,000 INTEREST & RENTALS TOTAL PROPERTY TAX 16,432,966 19,550,387 18,758,457 20,255,000 21,255, INTEREST - INVESTMENTS (80,709) 729,417 (1,148,065) 200, , INTEREST - INTERFUND 7,347,149 3,837,484 3,784,225 3,724,600 3,657, LEASES - CELL TOWERS 593, , , , , RENTS - PARKING LOT 36,375 4,900 1,300 53,100 1,200 FRANCHISE FEES TOTAL INTEREST & RENTALS 7,896,430 5,208,409 3,228,857 4,577,700 4,459, FRANCHISES 6,002,480 5,204,189 5,801,504 6,300,000 6,400,000 BUSINESS RELATED TOTAL FRANCHISE FEES 6,002,480 5,204,189 5,801,504 6,300,000 6,400, TRANSIENT OCCUPANCY TAX 558, , , , , BUSINESS LICENSE - NEW 281, , , , , BUSINESS LICENSE - RENEW 4,155,056 4,009,433 3,980,498 4,200,000 4,200, CONTRACTOR - NEW 87, ,422 94, , ,000 Page 94 of 454

18 General Fund Revenues 1 Actuals Actuals Actuals Budget Budget General Fund Revenue Detail BUSINESS RELATED 5098 CONTRACTOR - RENEW 298, , , , , PENALTY - BUSINESS LIC 50,218 69,115 56,085 50,000 50, PERMIT - MOBILE HOME PARK 7,069 6,719 7,069 3,100 5, PERMIT - TEMPORARY SIGNS ,000 2, PERMIT - TOW TRUCK DRIVER ,106 1,200 1, PERMIT - YARD SALE 12, PERMIT - FIREWORKS 34,311 40,512 40,367 35,000 40,000 DEVELOPMENT RELATED TOTAL BUSINESS RELATED 5,487,118 5,443,531 5,557,692 5,815,011 5,823, PERMIT - BUILDING 557, , , ,000 1,000, PERMIT - CONDITIONAL USE 68, ,112 70, , , PERMIT - CONSTRUCTION 246, , , , , PERMIT - ELECTRICAL 99, , , , , PERMIT - GRADING 26,926 16,444 27,028 24,000 40, PERMIT - MECHANICAL 69,571 86,353 72,623 85, , PERMIT - MOB HOME SET-UP , , PERMIT - OVERLOAD 28,582 46,699 37,656 40,000 40, PERMIT - PAVING 2,134 1,929 3,642 3,000 4, PERMIT - PLUMBING 97, , , , , PERMIT - POOLS & SPAS 7,922 8,418 10,776 10,000 12, PERMIT - ROOFING 19, ,672 15,000 40, PERMIT - STATE ENERGY 31,773 43,252 31,600 29,000 50, PERMIT - TEMPORARY USES 7,287 7,990 7,940 4,000 4, PERMIT - TEMP UTILITIES , , PERMIT - WALLS & FENCES 79, , ,108 85, , PERMIT - EXCAVATION 0 143, , , , PRE-APPLICATION CONF 15,550 41,163 30,825 35,000 35, PD PLANNING REVIEW 6,142 5,998 8,175 7,500 7, DESIGN REVIEW 91, , , , , DR - RESIDENTIAL 33,285 (3,976) 0 110,000 0 Page 95 of 454

19 General Fund Revenues 1 Actuals Actuals Actuals Budget Budget General Fund Revenue Detail DEVELOPMENT RELATED 5616 DR - SIGN 15,227 41,612 93,250 50,000 30, ADULT BUSINESS REVIEW ENGINEERING FEES & CHGS 9,334 3,605 6,649 3,100 4, ENG LAND DEV REVIEW 106, , , , , FEE - ADMINISTRATIVE SITE 95,372 84,626 93, , , FEE - PRE ANNEXATION 9, FEE - ANNEXATION 500 5,500 5,500 2,000 2, FEE - COMPUTER 73, ,188 65,374 70, , FEE - DETERM & FILING 62,659 55,581 72,103 75,000 60, FEE - DISABLED ACCESS 57,796 46,598 50,690 52,000 52, FEE - FINAL INSPECTION 31,040 28,705 13,861 30,000 50, FEE - GENERAL PLAN AMEND 15, ,000 20, FEE - HOME OCCUPATION ,000 1,500 1, FEE - LIEN RELEASE 11, FEE - MICROFILMING 17,390 39,750 42,733 40,000 50, FEE - PARCEL MAPS 48,138 94, ,651 80,000 80, FEE - SOLID WASTE MIT 77, FEE - SPECIFIC PLAN 0 17,973 10,000 20,000 20, FEE - TENTATIVE TRACT 13, ,000 30, FEE - VARIANCE 2,063 13,385 12,869 11,000 10, FEE - ZONE CHANGE 8,475 45,950 79,664 50,000 50, FEE - MINOR USE PMT 5,438 7,675 11,931 10,000 8, NEWSPAPER PUBLIC NOTICE 5,600 7,600 8,225 8,000 8, LANDSCAPE - INSPECTION 43,995 55, , , , PLAN CHECK 321, , , , , PLAN CHECK - ENGINEERING 411, , , , , PLAN CHECK - GRADING 62,069 40,918 68,819 50, , PLAN CHECK - LANDSCAPE 113,920 36, , , , PLAN CHECK - TRAFFIC CONT 9,900 7,200 14,900 9,000 9, PLAN CHECK - TRAFFIC SIGN 1,000 1, Page 96 of 454

20 General Fund Revenues 1 Actuals Actuals Actuals Budget Budget General Fund Revenue Detail DEVELOPMENT RELATED RECREATION 5652 PLAN CHECK - ROOM ADD 4,165 4,095 5,330 5,000 5, PLAN CHECK - OTHER 70,850 59,174 62,369 62,000 62, TRAFFIC CONTROL INSP 69,184 92, , , , GIS MAPPING FEES 10,125 11,460 23,750 12,000 14, DIRECTOR'S DETERMINATION ,000 4, FEE DEFERRAL 1, ZONING/REBUILD LETTERS 5,040 8,100 8,100 10,000 10, FEE - REAL PROP SVCS 0 21, FEE - PROJECT APPEAL 0 0 2, ,000 TOTAL DEVELOPMENT RELATED 3,281,250 3,799,512 4,935,686 5,830,100 6,130, TRIPS/EXCURSIONS 15,282 13,340 11,770 16,480 16, FIELD & COURT REVENUE 109, , , , , SHELTER RENTALS 36,076 41,499 45,718 50,000 45, CLASS REGISTRATION 1,245,901 1,231,945 1,214,040 1,308,430 1,364, CENTER RENTALS 280, , , , , SPORTS 204, , , , , POOL 715, , , , , SECURITY SERVICE FEES 23,552 25,455 35,532 20,950 21, NUTRITION 147, , , , , TRANSPORTATION 5,718 8,038 8,911 8,930 8,930 MOTOR VEHICLE IN-LIEU TOTAL RECREATION 2,783,620 2,915,724 2,943,111 3,076,500 3,114, MOTOR VEHICLE IN-LIEU 0 102,472 85, , ,000 OTHER REVENUES TOTAL MOTOR VEHICLE IN-LIEU 0 102,472 85, , , POULTRY RANCH PERMIT 9,550 9,550 9,800 3,350 1, IMPOUND STORAGE LICENSE - ANIMAL 166, , , , , LICENSE - BICYCLE Page 97 of 454

21 General Fund Revenues 1 Actuals Actuals Actuals Budget Budget General Fund Revenue Detail OTHER REVENUES 5274 NON-RESIDENT CITATION 1,581 1,574 3,225 1,800 2, MANDATED COST REIMB 113,828 49,616 82, , , POST REIMBURSEMENT 21,388 (37,210) 42,152 25,000 35, FUSD LIEUTENANT 182, , HHWCC NON-DISC REIMB 318, , , , , OTS AVOID 25 17,290 8, PHOTOCOPY FEE 92,549 93,813 89,758 96,400 91, FEE - FINGERPRINTING ,407 15,861 15,000 15, FEE - PASSPORT 53,800 94,925 82, , , TRAINING FEE 10,500 9,913 9,892 12,000 12, RECYCLED WATER 774, , , , , BOOKING FEES 2,121 2, , WEED ABATEMENT RECOVERY 14,787 17,685 11,390 10,000 10, CITY CODE 82,087 94,357 80,507 75,000 60, CODE ENF VIOLATIONS 301, , , , , DUI FINES 29,124 39,986 16,651 15,000 30, PENALTY - PKG CITATION 23,512 23,673 28,731 25,000 25, ILLEGAL FIREWORKS 42,600 89, ,640 50, PENALTY-GRAFFITI CIVIL 21,696 9,751 20,964 25,000 10, PROHIBITED CALL FINE 34,609 45,117 36,537 40,000 50, FALSE ALARM RESPONSE FINE 1, ALARM REINSTATEMENT FEE IMMIGRATION LETTER FEE 0 0 4,516 4,000 3, SYSTEM REPORT FEE 0 0 6,367 5,500 5, LICENSE FEE 0 0 4,164 1,000 2, REVENUE CLEARING BAD CHECK CHARGES 2,160 1,745 1, CASH OVER/SHORT DONATIONS 8,150 9,200 10,950 15,400 15, CRIME PREVENTION Page 98 of 454

22 General Fund Revenues 1 Actuals Actuals Actuals Budget Budget General Fund Revenue Detail OTHER REVENUES 6430 JURUPA 35% RESIDUAL T.I. 1,876,711 2,002,853 1,290,737 1,800,000 1,900, MISCELLANEOUS INCOME 812,263 1,062, , , , MISC INCOME CSD REG FEE 26,759 49,509 47,344 52,500 50, MISC INCOME-SCHOLARSHIPS , GAIN/LOSS REAL PROP DISP ,000, GAIN/LOSS ON OTHER DISP 7,708 4,277 8, SURP - DISPOSAL 0 0 2,556 2,000 1,000 REIMBURSABLES TOTAL OTHER REVENUES 5,050,968 5,231,291 4,048,316 4,946,870 7,756, CALCARD REBATE 9,638 16,909 31,387 20,000 20, EPAYABLES REBATE 0 45,033 37,561 50,000 50, REIMB FOR BUILDING INSP 2,055 2,012 4,172 1,500 21, REIMB EXP - ENGINEERING 39,963 88, , , , REIMB EXP - FINANCE 512, , , , , REIMB EXP - POLICE 171, , , , , REIMB EXP - PUBLIC WORKS 6, , REIMB EXP - WEED ABATEMNT 373, , , , , REIMB EXP - COMM SVCS 2,442 2, MISCELLANEOUS REIMB 2,212,577 1,459, , , , REIMB EXP - HR REIMB EXP - FUEL ,056 0 FROM OTHER AGENCIES TOTAL REIMBURSABLES 3,330,140 2,673,889 2,586,261 1,995,506 1,948, CONTRIBUTION FROM FRA 3,099,100 1,369,924 1,970,118 1,500,000 1,300, CONTRIBUTION FROM FHA 31, , ,500 23,400 60, CONTRIBUTION FROM FFD 1,284,600 1,270,800 2,481,600 2,604,200 3,031,500 TOTAL FROM OTHER AGENCIES 4,415,000 3,379,824 4,672,218 4,127,600 4,392,300 TOTAL GENERAL FUND REVENUES 81,732,642 82,669,731 84,058,119 90,424,287 97,378,300 Page 99 of 454

23 Other Funds Revenues Other Funds Revenue Detail Other General Funds FACILITY MAINTENANCE 6480 MISCELLANEOUS REIMB TOTAL FACILITY MAINTENANCE REVENUES OFFICE OF EMERGENCY SVCS 5824 EMERGENCY RESPONSE (3,280) MISCELLANEOUS REIMB TOTAL OFFICE OF EMERGENCY SVCS REVENUES (3,280) KFON 5080 FRANCHISES 230, , , , , MISCELLANEOUS INCOME TOTAL KFON REVENUES 230, , , , , SELF-INSURANCE 6428 RISK LIABILITY CHARGES 2,399,664 2,401,463 3,298,887 3,500,050 3,500, WORKER'S COMP CHARGES 1,283,552 1,297,142 1,366,757 1,375,720 1,421, MISCELLANEOUS REIMB 38,010 28,064 26,626 20,000 20,000 TOTAL SELF-INSURANCE REVENUES 3,721,226 3,726,669 4,692,270 4,895,770 4,941, RETIREE MEDICAL BENEFITS 6310 INTEREST - INVESTMENTS 205, , , , , REIMB EXP - RETIREES 267, , , , ,000 TOTAL RETIREE MEDICAL BENEFITS REVENUES 473, , , , , SUPPLEMENTAL RETIREMENT 6310 INTEREST - INVESTMENTS 1, TOTAL SUPPLEMENTAL RETIREMENT REVENUES 1, GF OPERATING PROJECTS 5361 PROP 30 PUBLIC SAFETY 0 265, , , ,160 TOTAL GF OPERATING PROJECTS REVENUES 0 265, , , ,160 Page 100 of 454

24 Other Funds Revenues Other Funds Revenue Detail Other General Funds STORM WATER COMPLIANCE 5646 PLAN CHECK 23,950 37,800 82,601 60,000 70, PLAN CHECK - SWC 1,800 (225) SWC - CONSTRUCTION INSP 22,386 37,382 15,784 23,500 22, SWC - RE-INSPECTION FEE 2,740 6, ,000 2,000 TOTAL STORM WATER COMPLIANCE REVENUES 50,876 81,397 98,985 85,500 94,500 Special Revenue Funds MUNI SVCS FISCAL IMPACT 6310 INTEREST - INVESTMENTS 287,721 (242,263) 510, , , INTEREST - INTERFUND 455, MSFIF - CA LANDINGS 28, , , MSFIF - CITY WIDE 118, , , MSFIF - CITY INFILL 81,000 3,750 19, TOTAL MUNI SVCS FISCAL IMPACT REVENUES 971, , , , , STATE TRAFFIC CONG RELIEF 6310 INTEREST - INVESTMENTS 58,805 4,858 3,553 1,200 0 TOTAL STATE TRAFFIC CONG RELIEF REVENUES 58,805 4,858 3,553 1, CRIME PREV ASSET SEIZURE 6310 INTEREST - INVESTMENTS 2,143 (1,589) 2,910 1, SEIZURES - 15% CRIME PREV 6,434 11,336 4,176 3,000 3,500 TOTAL CRIME PREV ASSET SEIZURE REVENUES 8,577 9,748 7,086 4,200 4, FEDERAL ASSET SEIZURE 6310 INTEREST - INVESTMENTS 28,773 (15,275) 44,868 27,000 20, SEIZURES - FEDERAL 729,354 2,386,277 1,713,638 2,300,000 1,000,000 TOTAL FEDERAL ASSET SEIZURE REVENUES 758,126 2,371,002 1,758,506 2,327,000 1,020, STATE ASSET SEIZURE 6310 INTEREST - INVESTMENTS 1,218 (7,605) ,000 Page 101 of 454

25 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds STATE ASSET SEIZURE 6018 SEIZURES - 85% STATE 447, ,180 24,007 20,000 22, REIMB EXP - PERSONNEL 0 17,780 56,324 34,400 0 TOTAL STATE ASSET SEIZURE REVENUES 448, ,355 80,439 54,500 23, PD TRAFFIC SAFETY 6310 INTEREST - INVESTMENTS 2,042 (16,526) TOWING FRANCHISE FEE 286, , , , , POLICE OTS REIMB 125, , , , , OTS AVOID , TOTAL PD TRAFFIC SAFETY REVENUES 413, , , , , AIR QUALITY MGMT DISTRICT 6310 INTEREST - INVESTMENTS 1,741 (17,320) 19,041 9,000 10, AQMD REIMBURSEMENT 248, , , , ,000 TOTAL AIR QUALITY MGMT DISTRICT REVENUES 250, , , , , MEASURE I - TCR 6310 INTEREST - INVESTMENTS 118,532 (86,459) 138,293 60,000 40,000 TOTAL MEASURE I - TCR REVENUES 118,532 (86,459) 138,293 60,000 40, TRAFFIC SAFETY 6310 INTEREST - INVESTMENTS 37,261 (26,283) 62,301 28,000 17, VEHICLE CODE 615, , , , , MISCELLANEOUS REIMB 17,861 31,745 (10,418) 5,000 5,000 TOTAL TRAFFIC SAFETY REVENUES 670, , , , , PROP 1B 6310 INTEREST - INVESTMENTS 985 (78,953) PROP 1B 0 5,068,267 5,029,129 3,874,605 0 TOTAL PROP 1B REVENUES 985 4,989,314 5,029,129 3,874,605 0 Page 102 of 454

26 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds MEASURE I REIMB 6310 INTEREST - INVESTMENTS , COUNTY - SPECIAL PROJ 0 1,475 1,716 6, TRANSP ENHANCEMENT MEASURE I ,461,997 10,013,381 8,976,820 6,312,240 1,295, MISCELLANEOUS REIMB 1,102, , ,684 0 TOTAL MEASURE I REIMB REVENUES 6,564,001 10,202,833 9,008,892 6,441,133 1,295, MEASURE I LOCAL 6310 INTEREST - INVESTMENTS (7,161) 18, ,203 60,000 80, MEASURE I 2,742,864 2,906,375 3,002,188 2,938,078 3,018,870 TOTAL MEASURE I LOCAL REVENUES 2,735,703 2,924,801 3,149,391 2,998,078 3,098, GAS TAX (STATE) 6310 INTEREST - INVESTMENTS (5,570) 38,613 10, , GASOLINE TAX , ,905 1,355, ,340 1,155, GASOLINE TAX , , , , , GASOLINE TAX ,296,611 1,417,266 1,449,803 1,179,990 1,587, GASOLINE TAX ,000 10,000 10,000 10,000 10, PROP 42 REPLACEMENT 2,670,977 1,570,452 2,776,213 2,089,680 2,099, MISCELLANEOUS REIMB 1,305 31, TOTAL GAS TAX (STATE) REVENUES 5,491,965 4,559,384 6,246,810 4,992,170 5,434, SOLID WASTE MITIGATION 6310 INTEREST - INVESTMENTS 84,675 (38,577) 93,734 42,000 28, FEE - SOLID WASTE MIT 2,003,683 1,292,901 1,919,773 2,200,000 3,000, MISCELLANEOUS INCOME TOTAL SOLID WASTE MITIGATION REVENUES 2,088,377 1,254,324 2,013,506 2,242,000 3,028, GRANTS 5311 FEDERAL GRANT FUNDS 1,409, , ,426 18, POLICE OTS REIMB 50,857 51, ,160 25,000 0 Page 103 of 454

27 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds GRANTS 5327 FBI MULTI-AGY TASK FORCE , OIL RECYCLING REVENUE 67,911 58,126 56,499 57,060 55, BEV CONTAINER RECYCLING 49,919 34,930 72,045 51,870 52, HSIP-FEDERAL GRANT FUNDS 188, , ,973 1,362, HOMELAND SECURITY GRANT 0 0 9,867 4, STATE TDA 176, , STATE TRANS IMPROV PRG 1,899,054 36,950 83, , MISC RECREATION GRANT 0 4,257 16, , , MISC GRANT REIMB 152,661 52,400 13,030 12,664, MISCELLANEOUS INCOME 0 1,005, ,334 3,851, REIMB EXP - POLICE , MISCELLANEOUS REIMB ,060 0 TOTAL GRANTS REVENUES 3,995,380 2,566,571 1,410,938 18,688, , ECONOMIC STIMULUS 5339 FEDERAL STIMULUS 1,278, MEASURE I LOCAL STIMULUS 284,080 1,090, TOTAL ECONOMIC STIMULUS REVENUES 1,562,223 1,090, FED LAW ENF BLOCK GRANT 5321 FEDERAL LAW ENFORCEMENT 545, , , ,151 60,000 TOTAL FED LAW ENF BLOCK GRANT REVENUES 545, , , ,151 60, STATE COPS AB INTEREST - INVESTMENTS STATE COPS AB , , , , ,000 TOTAL STATE COPS AB3229 REVENUES 333, , , , , CDBG 5328 CDBG GRANT REIMBURSEMENT 2,104,682 2,397,054 1,448,285 4,710,051 3,034,440 Page 104 of 454

28 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CDBG 5346 NSP 1 STIMULUS REIMB , NSP 1 PROGRAM INCOME 1,753, , , , , CDBG - ARRA ,273 24, NSP 3 STIMULUS REIMB 1,959, , ,189 38, NSP 3 PROGRAM INCOME , , ,000 TOTAL CDBG REVENUES 6,076,715 3,342,768 2,046,847 6,569,825 4,084, HOME PROGRAM 5328 CDBG GRANT REIMBURSEMENT 1,335,830 33,068 26,641 1,181, , PROGRAM INCOME 498,420 87, , , ,900 TOTAL HOME PROGRAM REVENUES 1,834, , ,261 1,366, , AFTER SCHOOL PROGRAM 5335 FONTANA USD 3,304,054 4,059,855 2,184,283 3,288,946 3,288, COLTON USD 295, , TOTAL AFTER SCHOOL PROGRAM REVENUES 3,599,390 4,383,023 2,184,283 3,288,946 3,288, LMD #1 CITY WIDE 5020 PENALTY - GENERAL 3,169 8,417 12,288 10,000 4, ASSESSMENT/SPECIAL TAX 913, , , , , INTEREST - INVESTMENTS 38,059 (39,444) 71,135 30,000 25,000 TOTAL LMD #1 CITY WIDE REVENUES 954, ,232 1,008, , , LMD #2 VLG OF HERITAGE 5020 PENALTY - GENERAL 7,335 5,119 18,454 8,000 9, ASSESSMENT/SPECIAL TAX 1,886,851 2,072,526 2,099,461 2,050,000 2,177, INTEREST - INVESTMENTS 43,410 (42,302) 26,469 4,000 2,800 TOTAL LMD #2 VLG OF HERITAGE REVENUES 1,937,596 2,035,343 2,144,384 2,062,000 2,188,800 Page 105 of 454

29 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds LMD #3 EMPIRE CENTER 6210 ASSESSMENT/SPECIAL TAX 62,120 62,120 62,120 62,100 62, INTEREST - INVESTMENTS 1,938 (697) 3,599 1,500 1,400 TOTAL LMD #3 EMPIRE CENTER REVENUES 64,058 61,423 65,719 63,600 63, LMD #3 HUNTER'S RIDGE 5020 PENALTY - GENERAL 5,238 3,442 5,828 10,000 2, ASSESSMENT/SPECIAL TAX 798, , , , , INTEREST - INVESTMENTS 24,668 (11,369) 59,743 25,000 22,500 TOTAL LMD #3 HUNTER'S RIDGE REVENUES 828, , , , , LLMD #3 HUNTER'S RIDGE 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 31,939 31,959 32,173 31,800 31, INTEREST - INVESTMENTS 1,028 (893) 1, TOTAL LLMD #3 HUNTER'S RIDGE REVENUES 33,180 31,206 33,835 32,700 32, CFD #1 SOUTHRIDGE VILLAGE 5020 PENALTY - GENERAL 37,622 26,943 18,139 17,000 20, ASSESSMENT/SPECIAL TAX 5,601,709 5,567,199 5,587,530 5,573,640 5,573, INTEREST - INVESTMENTS 73,448 (25,534) 169,675 55,000 60,000 TOTAL CFD #1 SOUTHRIDGE VILLAGE REVENUES 5,712,779 5,568,607 5,775,344 5,645,640 5,653, CFD #6 THE LANDINGS 5020 PENALTY - GENERAL 3,867 1,012 3, , ASSESSMENT/SPECIAL TAX 334, , , , , INTEREST - INVESTMENTS 29,049 (21,029) 66,840 30,000 26,000 TOTAL CFD #6 THE LANDINGS REVENUES 367, , , , , CFD #6-1 STRATHAM 5020 PENALTY - GENERAL 610 2,391 1,471 1, ASSESSMENT/SPECIAL TAX 185, , , , ,000 Page 106 of 454

30 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #6-1 STRATHAM 6310 INTEREST - INVESTMENTS 9,703 (7,957) 17,884 8,000 6,000 TOTAL CFD #6-1 STRATHAM REVENUES 195, , , , , CFD #6-2 N MORNINGSIDE 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 85,305 85,305 87,186 86,000 86, INTEREST - INVESTMENTS 4,100 (2,829) 6,562 2,900 2,000 TOTAL CFD #6-2 N MORNINGSIDE REVENUES 89,493 82,867 93,903 89,200 88, CFD #6-3A BELLGROVE II 5020 PENALTY - GENERAL 711 2, , ASSESSMENT/SPECIAL TAX 188, , , , , INTEREST - INVESTMENTS 5,627 (5,276) 6,940 2,800 1,600 TOTAL CFD #6-3A BELLGROVE II REVENUES 195, , , , , CFD #7 COUNTRY CLUB EST 5020 PENALTY - GENERAL ,200 2, ASSESSMENT/SPECIAL TAX 112, , , , , INTEREST - INVESTMENTS 3,455 (3,770) 9,143 3,900 3,500 TOTAL CFD #7 COUNTRY CLUB EST REVENUES 116, , , , , CFD #8 PRESLEY 5020 PENALTY - GENERAL , ASSESSMENT/SPECIAL TAX 72,089 72,351 72,876 72,000 72, INTEREST - INVESTMENTS 14,772 (10,626) 29,994 13,000 10,000 TOTAL CFD #8 PRESLEY REVENUES 87,778 61, ,854 86,800 82, CFD #9M MORNINGSIDE 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 163, , , , ,000 Page 107 of 454

31 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #9M MORNINGSIDE 6310 INTEREST - INVESTMENTS 9,347 (6,592) 15,873 7,000 5,000 TOTAL CFD #9M MORNINGSIDE REVENUES 173, , , , , CFD #10M JURUPA IND 6210 ASSESSMENT/SPECIAL TAX 37,606 37,606 37,606 37,600 37, INTEREST - INVESTMENTS 2,178 (850) 4,719 2,000 1,800 TOTAL CFD #10M JURUPA IND REVENUES 39,784 36,757 42,325 39,600 39, CFD #12 SIERRA LAKES 5020 PENALTY - GENERAL 4,882 4,141 5,434 7,500 3, ASSESSMENT/SPECIAL TAX 831, , , , , INTEREST - INVESTMENTS 35,020 (25,280) 68,083 29,000 18, FIELD & COURT REVENUE ,000 TOTAL CFD #12 SIERRA LAKES REVENUES 871, , , , , CFD #13M SUMMIT HEIGHTS 5020 PENALTY - GENERAL 1,936 1,545 3,920 3,000 1, ASSESSMENT/SPECIAL TAX 427, , , , , INTEREST - INVESTMENTS 16,576 (5,409) 40,237 17,000 15,000 TOTAL CFD #13M SUMMIT HEIGHTS REVENUES 445, , , , , CFD #14M SYCAMORE HILLS 5020 PENALTY - GENERAL 1,866 2, ASSESSMENT/SPECIAL TAX 370, , , , , INTEREST - INVESTMENTS 9,897 (11,013) 17,029 7,000 5,500 TOTAL CFD #14M SYCAMORE HILLS REVENUES 381, , , , , CFD #15M SILVER RIDGE 5020 PENALTY - GENERAL 785 1,148 1, ASSESSMENT/SPECIAL TAX 247, , , , ,300 Page 108 of 454

32 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #15M SILVER RIDGE 6310 INTEREST - INVESTMENTS 7,652 (5,814) 11,478 5,000 3,500 TOTAL CFD #15M SILVER RIDGE REVENUES 255, , , , , CFD #16M VENTANA POINTE 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 45,052 42,925 42,925 42,900 42, INTEREST - INVESTMENTS 2,754 (1,842) 5,301 2,300 1,750 TOTAL CFD #16M VENTANA POINTE REVENUES 48,104 41,228 48,344 45,350 44, CFD #18M BADIOLA HOMES 6210 ASSESSMENT/SPECIAL TAX 6,808 6,808 6,808 6,800 6, INTEREST - INVESTMENTS 258 (52) TOTAL CFD #18M BADIOLA HOMES REVENUES 7,066 6,756 7,427 7,050 7, CFD #20M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 32,000 32,000 32,000 32,000 32, INTEREST - INVESTMENTS 2,905 (1,428) 5,289 2,400 1,750 TOTAL CFD #20M REVENUES 35,058 30,681 37,289 34,400 33, CFD #21M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 39,663 39,663 39,663 40,700 40, INTEREST - INVESTMENTS ,324 1,500 1,500 TOTAL CFD #21M REVENUES 40,484 40,092 42,988 42,200 42, CFD #23M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 11,971 7,406 7,406 10,800 10,800 Page 109 of 454

33 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #23M 6310 INTEREST - INVESTMENTS 621 (41) TOTAL CFD #23M REVENUES 13,291 7,390 8,319 11,200 11, CFD #24M 5020 PENALTY - GENERAL , ASSESSMENT/SPECIAL TAX 44,574 43,918 43,699 44,500 44, INTEREST - INVESTMENTS 1,508 (786) 3,334 1,500 1,300 TOTAL CFD #24M REVENUES 46,315 43,222 47,033 46,000 47, CFD #25M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 83,701 82,538 81,840 82,300 82, INTEREST - INVESTMENTS 3,973 (919) 7,845 3,500 2,900 TOTAL CFD #25M REVENUES 88,253 82,056 89,820 86,000 85, CFD #27M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 50,877 46,750 46,750 46,600 46, INTEREST - INVESTMENTS 1,628 (1,291) 2,503 1, TOTAL CFD #27M REVENUES 53,293 45,547 49,253 47,600 47, CFD #28M 5020 PENALTY - GENERAL , ASSESSMENT/SPECIAL TAX 143, , , , , INTEREST - INVESTMENTS 6,808 (4,556) 14,046 6,400 5,000 TOTAL CFD #28M REVENUES 150, , , , , CFD #29M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 26,102 25,681 25,892 25,600 25,600 Page 110 of 454

34 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #29M 6310 INTEREST - INVESTMENTS 1,650 (1,214) 2,795 1, TOTAL CFD #29M REVENUES 28,035 24,467 28,884 26,800 26, CFD #30M 5020 PENALTY - GENERAL 2, ASSESSMENT/SPECIAL TAX 238, , , , , INTEREST - INVESTMENTS 7,828 (3,084) 16,533 7,500 6,000 TOTAL CFD #30M REVENUES 249, , , , , CFD #34 EMPIRE DET BASIN 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 21,155 21,142 21,122 21,100 21, INTEREST - INVESTMENTS 1,189 (245) 3,432 1,600 1,400 TOTAL CFD #34 EMPIRE DET BASIN REVENUES 22,351 20,910 24,556 22,700 22, CFD #33M EMPIRE LIGHTING 6210 ASSESSMENT/SPECIAL TAX 41,217 41,217 41,217 41,200 41, INTEREST - INVESTMENTS 1,211 (885) 3,451 1,500 1,400 TOTAL CFD #33M EMPIRE LIGHTING REVENUES 42,428 40,332 44,668 42,700 42, CFD #31 CITRUS HEIGHTS N 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 253, , , , , INTEREST - INVESTMENTS 6,354 (1,523) 12,422 5,500 4,400 TOTAL CFD #31 CITRUS HEIGHTS N REVENUES 259, , , , , CFD #32M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 17,800 17,800 17,800 17,800 17,800 Page 111 of 454

35 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #32M 6310 INTEREST - INVESTMENTS 781 (318) 1, TOTAL CFD #32M REVENUES 18,581 17,482 19,504 18,600 18, CFD #35M 5020 PENALTY - GENERAL 1,983 1,355 1, , ASSESSMENT/SPECIAL TAX 497, , , , , INTEREST - INVESTMENTS 30,694 (4,740) 58,786 26,000 19,000 TOTAL CFD #35M REVENUES 529, , , , , CFD #36M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 22,010 22,010 22,010 22,000 22, INTEREST - INVESTMENTS 1,123 (501) 1, TOTAL CFD #36M REVENUES 23,153 21,532 23,989 22,850 22, CFD #38M 5020 PENALTY - GENERAL 1,205 1, , ASSESSMENT/SPECIAL TAX 147, , , , , INTEREST - INVESTMENTS 6,113 (3,554) 14,230 6,500 6,000 TOTAL CFD #38M REVENUES 154, , , , , CFD #37 MONTELAGO 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 96,407 86,758 86,801 86,800 86, INTEREST - INVESTMENTS 4,582 (1,893) 8,178 3,700 3,000 TOTAL CFD #37 MONTELAGO REVENUES 100,989 85,043 95,103 90,550 89, CFD #39M 5020 PENALTY - GENERAL , ASSESSMENT/SPECIAL TAX 21,359 21,359 27,594 22,200 22,200 Page 112 of 454

36 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #39M 6310 INTEREST - INVESTMENTS 873 (563) 1, TOTAL CFD #39M REVENUES 22,304 20,796 33,621 23,000 23, CFD #40M 6210 ASSESSMENT/SPECIAL TAX 2,338 7,800 7,800 7,800 10, INTEREST - INVESTMENTS 401 (147) TOTAL CFD #40M REVENUES 2,739 7,653 8,514 8,100 10, CFD #41M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 16,440 16,440 16,783 16,400 16, INTEREST - INVESTMENTS 1,033 (163) 2,378 1, TOTAL CFD #41M REVENUES 17,473 16,277 19,452 17,900 17, CFD #42M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 45,046 43,560 43,560 43,500 43, INTEREST - INVESTMENTS 2,375 (293) 5,723 2,600 2,200 TOTAL CFD #42M REVENUES 48,230 43,296 49,283 46,100 45, CFD #44M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 8,910 8,910 8,910 8,900 8, INTEREST - INVESTMENTS 542 (121) TOTAL CFD #44M REVENUES 9,452 8,789 9,852 9,300 9, CFD #45M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 99, ,258 99,067 99,900 99,900 Page 113 of 454

37 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #45M 6310 INTEREST - INVESTMENTS 3,275 (689) 8,107 3,600 3,000 TOTAL CFD #45M REVENUES 103,101 99, , , , CFD #46M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 47,748 47,748 49,825 48,400 48, INTEREST - INVESTMENTS 2,494 (899) 5,129 2,300 2,000 TOTAL CFD #46M REVENUES 50,241 46,849 55,722 50,700 50, CFD #47M 6210 ASSESSMENT/SPECIAL TAX 11,458 11,458 11,458 11,500 11, INTEREST - INVESTMENTS 342 (61) TOTAL CFD #47M REVENUES 11,800 11,397 12,018 11,700 11, CFD #48M 5020 PENALTY - GENERAL , ASSESSMENT/SPECIAL TAX 74,620 72,159 77,902 74,600 74, INTEREST - INVESTMENTS 2,810 (843) 7,482 3,400 3,000 TOTAL CFD #48M REVENUES 78,193 71,316 88,915 78,300 77, CFD #49M 6210 ASSESSMENT/SPECIAL TAX 12,750 12,750 12,750 12,700 12, INTEREST - INVESTMENTS 455 (175) TOTAL CFD #49M REVENUES 13,205 12,575 13,518 13,000 13, CFD #50M 5020 PENALTY - GENERAL 3, ASSESSMENT/SPECIAL TAX 35,155 28,860 28,860 28,800 28, INTEREST - INVESTMENTS 127 (648) 1, TOTAL CFD #50M REVENUES 38,441 28,212 31,014 29,500 30,150 Page 114 of 454

38 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #51M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 66,420 65,805 65,190 66,400 66, INTEREST - INVESTMENTS 2,022 (331) 4,096 1,700 1,500 TOTAL CFD #51M REVENUES 68,496 65,523 69,326 68,200 68, CFD #53M 6210 ASSESSMENT/SPECIAL TAX 8,816 8,816 8,816 8,800 8, INTEREST - INVESTMENTS 314 (9) TOTAL CFD #53M REVENUES 9,130 8,807 9,697 9,200 9, CFD #54M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 20,480 20,480 19,840 20,400 20, INTEREST - INVESTMENTS , TOTAL CFD #54M REVENUES 21,074 20,599 21,345 20,900 21, CFD #55M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 7,110 7,110 7,110 7,100 7, INTEREST - INVESTMENTS 289 (9) TOTAL CFD #55M REVENUES 7,456 7,192 7,864 7,400 7, CFD #56M 5020 PENALTY - GENERAL 4, ASSESSMENT/SPECIAL TAX 12,591 12,600 12,600 17,000 17, INTEREST - INVESTMENTS (512) 358 1, TOTAL CFD #56M REVENUES 16,157 12,958 13,691 17,450 17, CFD #57M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 15,400 14,960 14,960 14,900 14,900 Page 115 of 454

39 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #57M 6310 INTEREST - INVESTMENTS , TOTAL CFD #57M REVENUES 16,105 15,007 16,248 15,450 15, CFD #58M 6210 ASSESSMENT/SPECIAL TAX 4,410 4,410 4,410 4,400 4, INTEREST - INVESTMENTS 116 (36) TOTAL CFD #58M REVENUES 4,526 4,374 4,593 4,480 4, CFD #59M 6210 ASSESSMENT/SPECIAL TAX 2,400 2,400 2,400 2,400 2, INTEREST - INVESTMENTS 78 (14) TOTAL CFD #59M REVENUES 2,478 2,386 2,591 2,480 2, CFD #60M 6210 ASSESSMENT/SPECIAL TAX 12,560 12,560 12,560 12,500 12, INTEREST - INVESTMENTS , TOTAL CFD #60M REVENUES 13,109 12,711 13,980 13,100 13, CFD #61M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 53,968 54,873 54,270 54,300 54, INTEREST - INVESTMENTS 1, ,567 2,500 2,300 TOTAL CFD #61M REVENUES 55,951 55,544 59,894 56,800 56, CFD #62M 6210 ASSESSMENT/SPECIAL TAX 0 5,576 (5,576) 5,500 5, INTEREST - INVESTMENTS TOTAL CFD #62M REVENUES 162 5,611 (5,066) 5,700 5,650 Page 116 of 454

40 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #63M 6210 ASSESSMENT/SPECIAL TAX 43,127 43,125 43,125 43,100 43, INTEREST - INVESTMENTS 1,981 1,407 5,207 2,300 2,000 TOTAL CFD #63M REVENUES 45,107 44,532 48,332 45,400 45, CFD #64M 6210 ASSESSMENT/SPECIAL TAX 4,920 4,920 4,920 4,900 4, INTEREST - INVESTMENTS TOTAL CFD #64M REVENUES 5,031 5,002 5,484 5,150 5, CFD #65M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 19,800 19,800 18,600 19,800 19, INTEREST - INVESTMENTS ,189 1,000 1,000 TOTAL CFD #65M REVENUES 20,153 20,195 20,915 20,900 20, CFD #67M 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX 42,202 42,180 42,180 42,200 42, INTEREST - INVESTMENTS ,986 1,300 1,500 TOTAL CFD #67M REVENUES 42,227 42,581 45,166 43,500 43, CFD #68M 6210 ASSESSMENT/SPECIAL TAX 0 24,510 24,510 24,500 24, INTEREST - INVESTMENTS 0 (425) TOTAL CFD #68M REVENUES 0 24,085 25,199 24,800 25, CFD #69M 6210 ASSESSMENT/SPECIAL TAX 0 17,412 38,115 17,400 38, INTEREST - INVESTMENTS 0 (262) TOTAL CFD #69M REVENUES 0 17,150 38,590 17,600 38,750 Page 117 of 454

41 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #70M AVELLINO 5020 PENALTY - GENERAL ASSESSMENT/SPECIAL TAX ,880 77,880 77, INTEREST - INVESTMENTS 0 0 (440) 0 1,000 TOTAL CFD #70M AVELLINO REVENUES ,440 77,880 79, CFD #71M SIERRA CREST 6210 ASSESSMENT/SPECIAL TAX , , INTEREST - INVESTMENTS TOTAL CFD #71M SIERRA CREST REVENUES , , CFD #72M 6210 ASSESSMENT/SPECIAL TAX ,700 10, INTEREST - INVESTMENTS TOTAL CFD #72M REVENUES ,700 10, CFD #73M 6210 ASSESSMENT/SPECIAL TAX ,500 65, INTEREST - INVESTMENTS TOTAL CFD #73M REVENUES ,500 65, CFD #74M 6210 ASSESSMENT/SPECIAL TAX ,600 84, INTEREST - INVESTMENTS TOTAL CFD #74M REVENUES ,600 85, CFD #75M 6210 ASSESSMENT/SPECIAL TAX ,300 14, INTEREST - INVESTMENTS TOTAL CFD #75M REVENUES ,300 14, CFD #76M 6210 ASSESSMENT/SPECIAL TAX ,300 33,300 Page 118 of 454

42 Other Funds Revenues Other Funds Revenue Detail Special Revenue Funds CFD #76M 6310 INTEREST - INVESTMENTS ,500 TOTAL CFD #76M REVENUES ,300 34, CFD #77M 6210 ASSESSMENT/SPECIAL TAX , INTEREST - INVESTMENTS TOTAL CFD #77M REVENUES , CFD #78M 6210 ASSESSMENT/SPECIAL TAX ,000 TOTAL CFD #78M REVENUES , CFD #79M 6210 ASSESSMENT/SPECIAL TAX ,500 TOTAL CFD #79M REVENUES ,500 Debt Service Funds GENERAL DEBT SERVICE 6311 INTEREST - FISCAL AGENT 28,060 31,591 30,813 30,000 30, FEDERAL INTEREST SUBSIDY 301, , , , , CONTRIBUTION FROM FRA 749, , , , , BOND PROCEEDS ,675, BOND PREMIUM ,429,057 0 TOTAL GENERAL DEBT SERVICE REVENUES 1,079, , ,136 42,099, , AD 89-1 FONTANA GATEWAY 5020 PENALTY - GENERAL 2, INTEREST - INVESTMENTS 0 (4,695) TOTAL AD 89-1 FONTANA GATEWAY REVENUES 2,545 (4,695) Page 119 of 454

43 Other Funds Revenues Other Funds Revenue Detail Capital Project Funds CAPITAL REINVESTMENT 6310 INTEREST - INVESTMENTS 444,952 (169,391) 232, , , COUNTY - SPECIAL PROJ 1,063, ,766, REIMB EXP - PUBLIC WORKS ,161 0 TOTAL CAPITAL REINVESTMENT REVENUES 1,508,370 (169,391) 232,201 2,344, , CAPITAL IMPROVEMENT 6310 INTEREST - INVESTMENTS 7,341 (28,988) 26,964 10,000 2, MISCELLANEOUS REIMB 0 802,939 67,400 9,187,739 0 TOTAL CAPITAL IMPROVEMENT REVENUES 7, ,952 94,364 9,197,739 2, FUTURE CAPITAL PROJECTS 6310 INTEREST - INVESTMENTS 0 (19,245) 50,269 20,000 20,000 TOTAL FUTURE CAPITAL PROJECTS REVENUES 0 (19,245) 50,269 20,000 20, SAN SEVAINE FLOOD CONTROL 6310 INTEREST - INVESTMENTS 12,643 (120,662) 21,676 10,000 6, FLOOD CONTROL - CITY 47,357 38,005 40,800 34,500 50, FLOOD CONTROL - COUNTY 0 0 (90) 195, ,000 TOTAL SAN SEVAINE FLOOD CONTROL REVENUES 60,000 (82,657) 62, , , UPPER ETIWANDA FLOOD CONT 6310 INTEREST - INVESTMENTS (1,617) (11,639) 1, TOTAL UPPER ETIWANDA FLOOD CONT REVENUES (1,617) (11,639) 1, STORM DRAIN 6310 INTEREST - INVESTMENTS 283,864 (243,968) 449, , , STORM DRAIN FEES 1,007,528 1,497, , , , REIMB EXP - ENGINEERING 0 80, TOTAL STORM DRAIN REVENUES 1,291,392 1,333,580 1,371, , , SEWER EXPANSION 6310 INTEREST - INVESTMENTS 92,189 (68,908) 184, ,000 75,000 Page 120 of 454

44 Other Funds Revenues Other Funds Revenue Detail Capital Project Funds SEWER EXPANSION 5251 SEWER EXPANSION FEES 0 55,790 22, ,050 1,300, EXTRA TERRITORIAL SEWER 70, , RIALTO SEWAGE COLLECTION 0 41,524 1, , ,000 TOTAL SEWER EXPANSION REVENUES 162,602 28, , ,050 1,550, CIRCULATION MITIGATION 6310 INTEREST - INVESTMENTS 89,227 (381,191) 465, , , CIRC FEE - ARTERIAL 1,316,780 1,018, , , , CIRC FEE - REGIONAL 719,122 1,493, , ,000 1,240, PROJECT FUNDING PLAN-PAA ,269, MISCELLANEOUS REIMB 6, TOTAL CIRCULATION MITIGATION REVENUES 2,131,400 2,131,144 1,808,906 5,719,932 2,090, FIRE ASSESSMENT 6310 INTEREST - INVESTMENTS (4,637) (18,173) 23,551 10,000 4, FIRE FEES 101, ,564 91,906 90,000 90,000 TOTAL FIRE ASSESSMENT REVENUES 97, , , ,000 94, GENERAL GOVERNMENT 6310 INTEREST - INVESTMENTS 12,824 (40,937) 43,297 20,000 20, FEE - PUBLIC FACILITY 385, , , , ,000 TOTAL GENERAL GOVERNMENT REVENUES 398, , , , , LANDSCAPE MEDIANS 6310 INTEREST - INVESTMENTS 6,032 (101,141) 38,787 15, LANDSCAPE FEES 343, , , , ,000 TOTAL LANDSCAPE MEDIANS REVENUES 349, , , , , LIBRARY CAP IMPROVEMENT 6310 INTEREST - INVESTMENTS 418 (2,621) 10,279 5,000 4,000 Page 121 of 454

45 Other Funds Revenues Other Funds Revenue Detail Capital Project Funds LIBRARY CAP IMPROVEMENT 5230 CAPITAL IMPACT FEES 77, ,563 74, , ,000 TOTAL LIBRARY CAP IMPROVEMENT REVENUES 78, ,942 85, , , PARKS DEVELOPMENT 6310 INTEREST - INVESTMENTS 10,624 (161,917) 47,982 20,000 26, PARK DEVELOPMENT 644,339 1,576,250 (318,500) 600, ,000 TOTAL PARKS DEVELOPMENT REVENUES 654,963 1,414,333 (270,518) 620, , POLICE CAPITAL FACILITIES 6310 INTEREST - INVESTMENTS 19,569 (40,164) 25,686 12,000 3, CAPITAL IMPACT FEES 181, , , , , MISCELLANEOUS INCOME 0 3, TOTAL POLICE CAPITAL FACILITIES REVENUES 200, , , , , UNDERGROUND UTILITIES 6310 INTEREST - INVESTMENTS 9,728 (16,192) 6,011 2,800 1, ENG LAND DEV REVIEW 0 10,766 19,484 10,000 15,000 TOTAL UNDERGROUND UTILITIES REVENUES 9,728 (5,426) 25,495 12,800 16, CFD # 11 - HERITAGE WEST 6311 INTEREST - FISCAL AGENT BOND PROCEEDS 8,800, TOTAL CFD # 11 - HERITAGE WEST REVENUES 8,800, CFD #12 SIERRA LAKES 6310 INTEREST - INVESTMENTS 84, TOTAL CFD #12 SIERRA LAKES REVENUES 84, CFD #22 SIERRA HILLS SO 6311 INTEREST - FISCAL AGENT Page 122 of 454

46 Other Funds Revenues Other Funds Revenue Detail Capital Project Funds CFD #22 SIERRA HILLS SO 6810 BOND PROCEEDS ,260, BOND PREMIUM 0 0 3,274, TOTAL CFD #22 SIERRA HILLS SO REVENUES ,534, CFD #31 CITRUS HEIGHTS N 6310 INTEREST - INVESTMENTS 2,855 (7,284) 2,736 1, TOTAL CFD #31 CITRUS HEIGHTS N REVENUES 2,855 (7,284) 2,736 1, CFD #37 MONTELAGO 6310 INTEREST - INVESTMENTS 382 (342) TOTAL CFD #37 MONTELAGO REVENUES 382 (342) CFD #70 AVELLINO 6310 INTEREST - INVESTMENTS INTEREST - FISCAL AGENT BOND PROCEEDS 0 0 2,548, TOTAL CFD #70 AVELLINO REVENUES 0 0 2,549, Enterprise Funds SEWER MAINT & OPERATIONS 5020 PENALTY - GENERAL 57,152 54,558 57,899 60,000 50, INTEREST - INVESTMENTS 104,459 (104,929) 133,086 50,000 45, CITY SEWER SERVICE 2,424,137 2,535,582 2,388,512 2,600,000 3,600, IEUA SEWER SERVICE 6,728,861 7,512,295 8,185,992 8,802,000 9,936, EXTRA TERRITORIAL SEWER 1,030,423 1,009,894 1,036, ,270 1,039, CITY PRE-TREATMENT PROG 487, , , , , CAPITAL EXPENSE & RESERVE 78,209 78, ,959 80, PENALTIES 33,604 33,629 34,681 40,000 30, SEWER PERMITS 4,650 6,950 2,700 7,000 7,000 Page 123 of 454

47 Other Funds Revenues Other Funds Revenue Detail Enterprise Funds SEWER MAINT & OPERATIONS 5821 NON-COMPLIANCE INSPECTION 7,350 8,400 6,400 8,500 7, RIALTO SEWAGE TREATMENT 681, , ,278 1,200,000 1,338, BAD CHECK CHARGES CASH OVER/SHORT MISCELLANEOUS INCOME 45,529 18,050 5, TOTAL SEWER MAINT & OPERATIONS REVENUES 11,683,705 12,334,818 13,214,169 14,325,770 16,552, SEWER CAPITAL PROJECTS 5011 CURRENT SUPPLEMENTAL PENALTY - GENERAL INTEREST - INVESTMENTS (5,059) 5, ,000 4, INTEREST - INTERFUND 134, SEWER CONNECTION FEES , , SEWER INSTALLATION 9,550 21,400 8, , MISCELLANEOUS INCOME 0 122, MISCELLANEOUS REIMB 335, , ,920 0 TOTAL SEWER CAPITAL PROJECTS REVENUES 475, , , , , SEWER REPLACEMENT 6310 INTEREST - INVESTMENTS 202,270 (205,574) 495, , , CAPITAL RESERVE 2,221,666 2,221,941 2,341,984 2,315,000 1,200,000 TOTAL SEWER REPLACEMENT REVENUES 2,423,936 2,016,366 2,837,795 2,495,000 1,350, WATER UTILITY 6310 INTEREST - INVESTMENTS 18,228 (529) (11,773) 3,400 2,200 TOTAL WATER UTILITY REVENUES 18,228 (529) (11,773) 3,400 2,200 Page 124 of 454

48 Other Funds Revenues Other Funds Revenue Detail Internal Service Funds FLEET OPERATIONS 6310 INTEREST - INVESTMENTS 36,080 (43,044) 75,352 28,000 12, RECYCLING INCENTIVES GAIN/LOSS ON VEHICLE DISP (10,117) (4,291) 4, MOTORPOOL CHARGES 3,141,303 3,303,550 3,590,240 3,954,730 4,420, MISCELLANEOUS REIMB 43,194 46,054 77, TOTAL FLEET OPERATIONS REVENUES 3,210,576 3,302,322 3,747,553 3,982,730 4,432,860 Page 125 of 454

49 Fontana Fire District Revenues Fontana Fire District Revenue Detail Special Revenue Funds FONTANA FIRE DISTRICT 5010 CURRENT SEC & UNSEC 10,810,374 18,298,582 16,042,113 16,380,000 17,150, RDA PASS THROUGHS 7,297,977 10,213,105 11,248,656 9,100,000 11,025, INTEREST - INVESTMENTS (1,463) (142,574) 83,523 20,000 95, FIRE PLANNING FEES 47,078 41,091 63,645 60,000 60, FIRE PREVENTION PERMITS 159, , , , , FIRE BUILDING FEES 89, , , , , FIRE SPECIAL INSPECTIONS 3, , ARCHIVE SCAN FEE 24,291 15,532 11,573 12,000 10, MISCELLANEOUS INCOME 0 5, MISCELLANEOUS REIMB 37, , CONTRIBUTION FROM CITY 1,006,100 1,006,100 1,006,100 1,006,100 1,006,100 TOTAL FONTANA FIRE DISTRICT REVENUES 19,474,380 30,054,211 28,771,190 26,886,100 29,771, FFD - CFD ASSESSMENT/SPECIAL TAX 279, , , , , INTEREST - INVESTMENTS 6,271 1,095 37,806 19,000 25,000 TOTAL FFD - CFD REVENUES 285, , , , ,000 Capital Project Funds FIRE CAPITAL PROJECT 6310 INTEREST - INVESTMENTS 47,974 (97,214) 280, ,000 80, COUNTY - SPECIAL PROJ 0 5,567, TOTAL FIRE CAPITAL PROJECT REVENUES 47,974 5,470, , ,000 80,000 Page 126 of 454

50 Housing Authority Revenues Housing Authority Revenue Detail Special Revenue Funds HOUSING SUCCESSOR-LOW/MOD 6310 INTEREST - INVESTMENTS 236,435 (465,752) 28, ,000 2, INTEREST - HOUSING NOTES 22, MISCELLANEOUS INCOME 25, MISCELLANEOUS REIMB 5, CONTRIBUTION FROM FRA 0 0 7,553, CONTRIBUTION FROM FHA 300, TOTAL HOUSING SUCCESSOR-LOW/MOD REVENUES 590,846 (465,752) 7,582, ,000 2, HOUSING AUTHORITY - LMIHF 6310 INTEREST - INVESTMENTS (6,763) 67, ,602 90,000 75, INTEREST - HOUSING NOTES 26, , , , , MISC RENTS/LEASES 57,010 41,438 48,071 55, MISCELLANEOUS INCOME 41,893 74,592 68,698 75, MISCELLANEOUS REIMB CONTRIBUTION FROM FRA 81,887, TOTAL HOUSING AUTHORITY - LMIHF REVENUES 82,006, , , , ,500 Capital Project Funds AFFORDABLE HOUSING TRUST 6310 INTEREST - INVESTMENTS 0 (1,594) 3,384 5,500 6, HOUSING FEE-RESIDENT SFD 0 22,950 70, , , HOUSING FEE-RESIDENT MFD ,000 65, HOUSING FEE-COMM OFFICE 0 14,784 3,314 90,000 50, HOUSING FEE-COMM HOSP/MED 0 13, HOUSING FEE-COMM RETAIL 0 0 6,144 25,000 25, HOUSING FEE-INDUST MFG , HOUSING FEE-INDUST WARE 0 53,981 83,824 85,000 80,000 TOTAL AFFORDABLE HOUSING TRUST REVENUES 0 104, , , , FONTANA HOUSING AUTHORITY 6310 INTEREST - INVESTMENTS 29,512 (153,466) 62,520 25,000 20,000 Page 127 of 454

51 Housing Authority Revenues Housing Authority Revenue Detail Capital Project Funds FONTANA HOUSING AUTHORITY 6313 INTEREST - HOUSING NOTES 103,105 44, ,000 68, LEASES - CELL TOWERS 17,940 17,940 18,461 20,630 20, MISC RENTS/LEASES 70,105 60,221 55,178 65, , MISCELLANEOUS INCOME 28,270 10,912 9,875 16,000 84, MISCELLANEOUS REIMB CONTRIBUTION FROM FRA 25,000 25, TOTAL FONTANA HOUSING AUTHORITY REVENUES 273,931 5, , , ,030 Page 128 of 454

52 Community Foundation Revenues Community Foundation Revenue Detail Special Revenue Funds COMMUNITY FOUNDATION 6310 INTEREST - INVESTMENTS 13, ,008 1,800 1, DONATIONS 2,503 5, ,000 0 TOTAL COMMUNITY FOUNDATION REVENUES 15,723 5,879 4,516 21,800 1,200 Page 129 of 454

53 Movie Mondays Movie Mondays Every week is a different park and a different movie. Don t forget the popcorn! Page 130 of 454