Expenditures Fiscal Year 2015/2016. General Fund Expenditures

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

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

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

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 2015-16 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, 2017. 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 2015-16, 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 2017. 4.00 3.00 2.00 1.00 0.00 3.27 3.36 Full-Time Positions Per Thousand Population Ten-Year History 3.37 3.03 2.88 2.83 2.72 2.78 2.72 2.73 Sworn FTEs 205 200 195 190 185 180 175 194 200 Sworn Police Staffing Levels Ten-Year History Budgeted FTEs 202 197 187 185 FTEs per 1,000 Population 187 197 195 194 1.10 1.05 1.00 0.95 0.90 0.85 Sworn FTEs per 1,000 Population Page 133 of 454

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

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

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

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

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

City of Fontana Expenditure Summary All Entities 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 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 28,937,588 102,852,433 10,483,340 OTHER FINANCING USES 0 0 0 204,000 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 286,861,025 196,810,535 236,521,109 346,499,826 201,136,700 PERSONNEL SERVICES Total Budgeted Full-Time Personnel 543.30 544.00 563.00 556.00 561.00 Total Budgeted Part-Time Personnel 504.68 559.35 581.30 611.00 540.00 7010 FULL-TIME EMPLOYEES 42,148,162 41,087,524 43,071,213 46,591,468 47,323,340 7011 PART-TIME EMPLOYEES 6,525,736 6,480,601 5,901,652 7,176,091 7,388,460 7012 ANNUAL LEAVE CASH OUT 1,079,259 1,353,397 1,314,941 985,676 1,002,920 7013 OVERTIME 1,353,397 1,740,530 1,960,238 2,190,013 2,181,660 7016 PERS RETIREMENT 12,268,407 12,383,672 12,754,184 13,247,900 14,461,610 7017 CAFETERIA PLAN 7,519,059 7,764,748 8,341,382 8,501,417 8,808,310 7018 MEDICARE 698,645 698,353 725,477 653,425 665,420 7019 UNEMPLOYMENT INSURANCE 253,889 213,727 427,215 550,000 200,000 7020 WORKER'S COMP 1,281,349 1,297,142 1,366,757 1,379,017 1,421,260 7021 SUPPLEMENTAL RETIREMENT 26,145 26,668 27,201 27,750 29,300 7030 PAYROLL OFFSET 0 0 0 547,060 563,920 7090 ATTRITION FACTOR 0 0 0 (500,000) (750,000) 7099 PROJECT PERSONNEL 0 0 0 1,407,398 185,450 OPERATING COSTS TOTAL PERSONNEL SERVICES 73,154,048 73,046,361 75,890,260 82,757,216 83,481,650 8010 DEPARTMENTAL EXPENSE 3,350,273 3,302,166 3,655,662 4,396,310 3,802,560 8011 ADVERTISING 163,223 161,745 187,111 308,247 239,930 8012 UNIFORM EXPENSE 154,914 221,819 221,293 209,751 217,280 8013 EQUIP (NON-COMP) <$5,000 562,134 371,922 1,774,179 841,742 602,770 8014 COMPUTER HARDWARE <$5,000 244,507 236,838 295,552 182,224 65,500 8015 COMPUTER SOFTWARE <$5,000 3,906 29,113 37,929 19,488 10,500 8016 DONATION EXPENSE 115 0 0 0 0 8017 EMPLOYEE EDUCATION REIMB 19,180 19,460 18,886 53,299 62,900 8018 CONFERENCE & MEETINGS 338,315 470,712 462,253 643,751 656,760 8019 COMMUNICATIONS 565,508 605,158 629,149 658,630 665,370 Page 139 of 454

City of Fontana Expenditure Summary All Entities 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 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 8,704,260 8021 RENTS & LEASES 742,958 1,449,764 1,109,814 2,052,028 912,510 8023 AUTOMOTIVE PARTS 151,056 190,652 207,467 289,050 310,000 8024 FUEL & OIL 1,174,936 1,265,878 1,233,139 1,345,346 1,290,500 8025 TIRES & TUBES 82,263 105,108 91,634 192,000 192,000 8026 SETTLEMENT CLAIM 1,826,925 1,714,410 1,503,757 1,550,000 1,550,000 8027 MILEAGE REIMBURSEMENT 8,924 10,199 7,833 12,766 14,540 8028 CITY PROGRAMS 0 56,000 152,313 63,550 377,000 8029 SCHOLARSHIPS 0 0 0 0 19,600 8030 EQUIPMENT MAINTENANCE 128,719 192,936 165,975 419,480 319,020 8031 COMPUTER HARDWARE MAINT 380,046 322,120 267,414 159,819 290,970 8032 OUTSOURCED SVCS (HW/SW) 115,967 115,111 165,426 345,077 217,410 8035 SOFTWARE MAINT-CITY WIDE 449,627 413,806 575,367 411,010 219,990 8037 SOFTWARE MAINT-ASO 206,364 201,413 170,292 165,770 199,410 8038 SOFTWARE MAINT-DSO 161,364 202,159 204,663 216,520 236,590 8039 SOFTWARE MAINT-PD 233,446 234,899 275,963 312,000 327,600 8041 OPERATION OF ACQ PROP 100,847 110,373 106,142 87,990 82,400 8043 RELOCATION PAYMENTS 0 0 0 39,460 0 8044 SUBSIDIES TO LOW/MOD HSG 70,096 0 0 0 0 8045 SUBSIDIES TO FETHAP 0 0 0 435,700 0 8046 SUBSIDIES FOR NSP SALES 183,324 50,180 23,461 0 0 8096 BAD DEBTS/LOANS 0 0 15,000 0 0 8099 DISPOSAL COST 0 115,000 0 0 0 8791 EXPENDITURE TRANSFERS 2,424,620 491,248 (203,162) 0 0 CONTRACTUAL SERVICES TOTAL OPERATING COSTS 22,896,553 21,106,952 21,848,719 24,672,312 21,587,370 8110 LEGAL SERVICES 3,459,322 3,381,946 3,395,558 3,970,914 2,638,330 8111 ACCOUNTING AND AUDITING 50,010 59,100 58,618 58,000 58,000 8112 ENG SVCS 1,162,663 1,012,822 435,809 3,453,845 463,830 8113 ARCHITECT SERVICES 603,172 50,860 50,318 700,444 30,000 8114 APPRAISAL 10,375 2,750 0 25 0 8115 CONSULTING 92,462 202,504 360,904 302,653 374,920 8116 PLAN CHECK 10,363 20,728 161,002 131,030 42,530 8117 INSPECTION 55,191 113,874 517,783 494,841 3,000 8118 ENVIRONMENTAL SERVICES 6,945 37,449 121,642 323,964 685,660 Page 140 of 454

City of Fontana Expenditure Summary All Entities 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 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 3,862,440 8120 DEVELOPMENT INCENTIVES 0 0 0 0 1,297,000 8130 OTHER PROFESSIONAL SVCS 43,586,369 43,653,095 46,760,452 60,488,799 58,376,250 8131 OPS - TECHNOLOGY RELATED 137,442 112,385 174,014 172,100 141,930 8132 CLASS INSTRUCTION 424,527 453,757 444,661 418,730 423,910 8133 SECURITY SERVICES 27,555 133,085 121,664 144,824 145,720 8134 OFFICIATING SERVICES 26,490 27,698 33,586 30,350 34,200 8135 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 68,616,020 8210 VEHICLE MAINTENANCE 3,135,570 3,303,550 3,590,240 3,998,610 4,420,860 8220 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 7,920,930 8307 LAND SITE CLEARANCE (105,893) 173,948 183,406 235,300 130,570 8308 LAND RELOCATION COST 0 6,450 0 0 0 8309 LAND RELOCATION PAYMENT 0 36,570 0 0 0 8310 LAND 3,776,870 2,127,652 2,362,884 4,358,379 0 8312 LAND ACQUISITION EXP 32,629 1,400,534 601,145 1,365,761 0 8313 STRUCTURES 0 66,174 38,816 0 0 8314 LAND & BLDG IMPROVEMENTS 6,500 459,790 545,392 768,607 785,000 8315 COMPUTER HARDWARE 228,304 606,980 412,405 1,012,961 859,900 8316 COMPUTER SOFTWARE 342,510 32,609 15,923 0 0 8317 MAINTENANCE EQUIPMENT 789,822 40,687 42,202 1,087,124 182,000 8318 OFFICE EQUIP, FURN & FIX 394,104 383,777 127,545 482,580 207,000 8319 VEHICLES 1,233,848 774,734 1,078,627 3,935,605 1,793,000 8320 CAPITAL ACQUISITION 19,732 0 0 2,105,477 0 8329 OTHER CONSTRUCTION 4,888,779 8,078,311 6,804,176 46,847,104 5,253,820 8330 CONSTRUCTION CONTRACTS 21,910,448 22,986,797 16,721,267 35,653,307 2,175,000 8331 CONSTRUCTION CONTINGENCY (9,204) 0 0 3,786,060 0 8332 OTHER CONTINGENCY 0 0 0 0 94,960 8333 RDA SITE CLEARANCE 281,889 8,230 0 4,030 0 8334 PLANNING, SURVEY & DESIGN 11,497 9,200 0 0 0 8335 UTILITY CONNECTIONS 10,391 0 3,800 0 0 Page 141 of 454

City of Fontana Expenditure Summary All Entities 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 Actual Actual Actual Current New Expenditure Category (Audited) (Audited) (Audited) Budget Budget CAPITAL EXPENDITURES 8399 PROJECT PERSONNEL OFFSET 0 0 0 1,210,139 (997,910) OTHER FINANCING USES TOTAL CAPITAL EXPENDITURES 33,812,226 37,192,445 28,937,588 102,852,433 10,483,340 8713 REVENUE SHARING 0 0 0 204,000 0 DEBT SERVICE TOTAL OTHER FINANCING USES 0 0 0 204,000 0 8410 PRINCIPAL 2,260,000 2,215,000 2,335,000 46,385,000 2,025,000 8411 INTEREST 3,737,055 3,251,585 3,131,541 3,448,148 2,923,990 8720 BOND DEFEASANCE 8,512,163 0 34,080,598 0 0 8721 COSTS OF ISSUANCE 222,301 0 664,892 628,416 0 8722 BOND DISCOUNT 65,538 0 28,981 0 0 CONTRIBUTIONS TO TOTAL DEBT SERVICE 14,797,056 5,466,585 40,241,012 50,461,564 4,948,990 8740 CONTRIBUTION TO CITY 1,284,600 1,270,800 2,481,600 2,604,200 3,092,300 8741 CONTRIBUTION TO FRA 300,681 0 0 0 0 8743 CONTRIBUTION TO FHA 81,912,501 25,000 0 0 0 8745 CONTRIBUTION TO FFD 1,006,100 1,006,100 1,006,100 1,006,100 1,006,100 8746 CONTRIB FOR CITY O/H 713,112 739,100 220,500 23,400 0 TOTAL CONTRIBUTIONS TO 85,216,994 3,041,000 3,708,200 3,633,700 4,098,400 TOTAL ALL ENTITIES 286,861,025 196,810,535 236,521,109 346,499,826 201,136,700 Page 142 of 454

Expenditure Summary 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year City Of Fontana 180,779,394 172,411,562 204,815,642 309,820,432 167,565,270-45.92 % General Fund 71,423,861 71,048,031 74,610,532 81,878,086 82,989,610 1.36 % CITY ADMINISTRATION 2,624,978 1,974,421 2,415,720 2,234,516 2,215,350-0.86 % ELECTED OFFICIALS 262,382 268,487 282,830 281,821 284,710 1.03 % CITY MANAGER 875,682 889,663 968,095 977,065 1,005,010 2.86 % CITY ATTORNEY 1,486,914 816,271 1,164,795 975,630 925,630-5.12 % HUMAN RESOURCES 616,232 518,332 598,979 732,986 811,320 10.69 % HR ADMIN 616,232 518,332 598,979 732,986 811,320 10.69 % ADMINISTRATIVE SVCS ADMIN 625,599 677,080 760,862 761,216 798,030 4.84 % ADMINISTRATIVE SVCS ADMIN 271,250 273,689 356,777 355,409 392,350 10.39 % ECONOMIC DEVELOPMENT 354,349 403,391 404,085 405,807 405,680-0.03 % OFFICE OF THE CITY CLERK 570,525 771,092 592,004 712,450 615,880-13.55 % BOARDS & COMMISSIONS 43,012 37,038 21,337 33,949 30,470-10.25 % RECORDS AND ELECTIONS 527,513 734,054 570,667 678,501 585,410-13.72 % COMMUNITY SERVICES 9,251,784 9,428,694 9,501,393 10,924,285 11,361,870 4.01 % COMMUNITY SVCS ADMIN 786,823 882,820 998,015 1,186,321 1,326,210 11.79 % CULTURAL ARTS/MKTNG/KFON 2,623,099 2,736,642 2,759,843 3,129,438 2,627,120-16.05 % FACILITY & YOUTH SERVICES 1,545,748 1,550,699 1,420,167 1,740,066 2,875,450 65.25 % SENIOR & ATHLETIC SVCS 4,296,113 4,258,533 4,323,369 4,868,460 4,533,090-6.89 % INFORMATION TECHNOLOGY 2,417,834 2,376,792 2,571,222 2,769,190 2,815,350 1.67 % IT ADMINISTRATION 331,368 301,050 349,155 346,117 354,420 2.40 % APPLICATIONS 981,696 943,629 941,456 1,087,750 1,108,130 1.87 % OPERATIONS 1,104,770 1,132,113 1,280,610 1,335,323 1,352,800 1.31 % MANAGEMENT SERVICES 2,415,527 2,332,567 2,496,371 2,726,702 2,774,350 1.75 % MGMT SERVICES ADMIN 566,407 519,475 569,528 647,143 651,310 0.64 % ACCOUNTING 664,211 650,196 701,761 781,522 773,790-0.99 % PURCHASING 443,577 399,787 371,865 390,983 395,490 1.15 % BUDGET/PAYROLL 392,020 406,523 459,589 545,049 594,720 9.11 % CUSTOMER SERVICE 349,314 356,586 393,629 362,005 359,040-0.82 % DEVELOPMENT SVCS ADMIN 459,917 622,747 640,694 751,789 713,650-5.07 % COMMUNITY DEVELOPMENT 3,516,205 3,228,587 3,436,609 3,735,569 3,787,730 1.40 % COMMUNITY DEV ADMIN 311,458 309,610 286,549 331,742 323,380-2.52 % PLANNING 1,462,716 1,386,778 1,392,776 1,654,067 1,776,660 7.41 % BUILDING & SAFETY 1,742,031 1,532,199 1,757,283 1,749,760 1,687,690-3.55 % ENGINEERING 2,245,223 2,195,538 2,537,186 2,648,159 2,347,300-11.36 % Page 143 of 454

Expenditure Summary 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 % 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 5,989,550-4.40 % UTILITIES & STREETS 604,420 539,177 564,635 639,902 625,630-2.23 % PARKS & LANDSCAPE 4,245,517 4,351,620 4,472,730 5,138,290 4,975,780-3.16 % SUPPORT SERVICES 807,521 790,612 293,981 486,750 388,140-20.26 % POLICE 41,022,580 41,240,774 43,728,144 47,616,282 48,759,230 2.40 % POLICE CHIEF ADMIN 505,785 464,608 509,605 610,791 634,130 3.82 % PD ADMIN 6,279,784 6,567,437 6,987,683 7,827,986 7,662,850-2.11 % FIELD SERVICES 26,158,815 26,336,558 26,912,929 28,906,448 29,493,560 2.03 % SPECIAL OPERATIONS 8,078,196 7,872,171 9,317,927 10,271,057 10,968,690 6.79 % Other General Funds Total 13,910,643 14,840,839 15,806,155 17,209,504 15,678,820-8.89 % 102 CITY TECHNOLOGY 1,916,847 2,287,278 2,322,853 2,687,774 2,153,900-19.86 % 103 FACILITY MAINTENANCE 5,514,394 5,282,523 6,122,141 6,631,438 6,309,330-4.86 % 104 OFFICE OF EMERGENCY SVCS 46,117 34,667 11,240 35,060 35,630 1.63 % 105 KFON 60,806 82,461 107,024 270,000 231,210-14.37 % 106 SELF-INSURANCE 4,658,692 5,302,627 4,945,486 5,204,680 4,885,170-6.14 % 107 RETIREE MEDICAL BENEFITS 1,645,383 1,748,518 1,950,411 1,700,000 1,700,000 0.00 % 108 SUPPLEMENTAL RETIREMENT 26,145 26,668 27,201 27,750 29,300 5.59 % 110 GF OPERATING PROJECTS 0 3,237 255,167 560,445 281,160-49.83 % 125 STORM WATER COMPLIANCE 42,260 72,862 64,631 92,357 53,120-42.48 % Special Revenue Funds Total 49,077,027 40,513,140 41,030,300 76,356,053 32,392,800-57.58 % 201 MUNI SVCS FISCAL IMPACT 0 56,000 138,000 0 0 0.00 % 221 STATE TRAFFIC CONG RELIEF 1,810,657 0 0 0 0 0.00 % 222 CRIME PREV ASSET SEIZURE 17,549 17,902 28,393 30,900 38,300 23.95 % 223 FEDERAL ASSET SEIZURE 1,007,820 651,297 1,219,431 2,781,567 1,056,300-62.03 % 224 STATE ASSET SEIZURE 461,331 622,481 104,155 34,385 38,570 12.17 % 225 PD TRAFFIC SAFETY 612,517 595,453 608,960 416,240 537,460 29.12 % 241 AIR QUALITY MGMT DISTRICT 220,181 12,057 11,631 1,126,823 195,000-82.69 % 242 MEASURE I - TCR 901,131 909,142 493,329 206 0-100.00 % 243 TRAFFIC SAFETY 934,502 622,641 920,934 1,086,360 1,109,630 2.14 % 244 PROP 1B 0 5,378,315 7,081,987 1,511,698 0-100.00 % 245 MEASURE I 2010-2040 REIMB 2,810,721 464,563 1,372,198 3,474,309 555,480-84.01 % 246 MEASURE I 2010-2040 LOCAL 854,251 1,496,840 1,342,605 8,519,350 382,180-95.51 % Page 144 of 454

Expenditure Summary 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 % 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 4,149,790-15.40 % 282 SOLID WASTE MITIGATION 4,621,837 3,438,982 2,131,288 4,274,236 2,684,460-37.19 % 301 GRANTS 4,424,326 822,816 1,447,203 18,460,674 334,280-98.19 % 302 ECONOMIC STIMULUS 2,132,156 0 0 0 0 0.00 % 321 FED LAW ENF BLOCK GRANT 1,340,526 1,526,823 1,574,815 2,641,109 1,548,800-41.36 % 322 STATE COPS AB3229 557,466 386,644 326,783 320,000 364,590 13.93 % 362 CDBG 5,350,151 3,798,487 3,037,964 6,603,664 3,403,090-48.47 % 363 HOME PROGRAM 1,801,186 51,961 30,594 2,543,675 405,440-84.06 % 385 AFTER SCHOOL PROGRAM 3,562,330 3,521,009 3,157,343 3,288,946 3,288,950 0.00 % 401 LMD #1 CITY WIDE 830,645 827,320 737,314 907,504 894,480-1.44 % 402 LMD #2 VLG OF HERITAGE 2,709,322 2,374,227 2,354,410 2,177,643 2,471,790 13.51 % 403 LMD #3 EMPIRE CENTER 58,891 65,598 51,470 74,800 64,800-13.37 % 404 LMD #3 HUNTER'S RIDGE 630,024 559,098 648,284 733,096 671,590-8.39 % 406 LLMD #3 HUNTER'S RIDGE 31,999 33,988 32,899 32,000 32,000 0.00 % 407 CFD #1 SOUTHRIDGE VILLAGE 3,275,332 3,197,537 3,246,289 4,241,166 3,765,720-11.21 % 408 CFD #6 THE LANDINGS 328,161 322,075 337,769 586,813 370,360-36.89 % 409 CFD #6-1 STRATHAM 83,198 84,030 103,792 92,933 92,550-0.41 % 410 CFD #6-2 N MORNINGSIDE 46,037 42,406 49,522 51,588 52,600 1.96 % 411 CFD #6-3A BELLGROVE II 107,916 110,502 117,872 118,000 117,630-0.31 % 412 CFD #7 COUNTRY CLUB EST 116,519 112,134 118,628 168,149 145,420-13.52 % 413 CFD #8 PRESLEY 142,072 144,582 165,229 195,889 172,890-11.74 % 414 CFD #9M MORNINGSIDE 82,449 93,683 104,502 116,970 96,220-17.74 % 415 CFD #10M JURUPA IND 24,982 27,043 25,931 30,900 36,800 19.09 % 416 CFD #12 SIERRA LAKES 765,314 899,957 788,865 2,186,089 912,610-58.25 % 417 CFD #13M SUMMIT HEIGHTS 534,344 527,743 561,466 677,089 571,640-15.57 % 418 CFD #14M SYCAMORE HILLS 204,780 202,889 232,425 316,343 226,200-28.50 % 419 CFD #15M SILVER RIDGE 94,452 95,189 100,062 118,113 106,700-9.66 % 420 CFD #16M VENTANA POINTE 15,221 21,248 27,615 25,111 24,800-1.24 % 421 CFD #18M BADIOLA HOMES 877 1,110 815 2,600 2,600 0.00 % 422 CFD #20M 15,034 20,717 23,194 18,600 18,500-0.54 % 423 CFD #21M 15,249 10,613 10,596 21,100 15,600-26.07 % Page 145 of 454

Expenditure Summary 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 424 CFD #23M 937 1,105 936 1,300 1,900 46.15 % 425 CFD #24M 11,740 10,198 9,544 20,550 11,250-45.26 % 426 CFD #25M 26,919 38,865 26,514 29,050 25,650-11.70 % 427 CFD #27M 31,414 32,811 38,999 34,550 34,250-0.87 % 428 CFD #28M 40,324 39,913 51,756 49,180 40,280-18.10 % 429 CFD #29M 12,577 12,492 16,075 19,650 19,450-1.02 % 430 CFD #30M 71,793 69,717 82,451 95,353 84,670-11.20 % 431 CFD #34 EMPIRE DET BASIN 4,527 6,015 5,358 30,600 8,000-73.86 % 432 CFD #33M EMPIRE LIGHTING 22,002 20,113 20,401 62,550 34,850-44.28 % 433 CFD #31 CITRUS HEIGHTS N 67,823 77,432 87,614 108,920 110,520 1.47 % 434 CFD #32M 348 351 1,144 2,800 2,800 0.00 % 435 CFD #35M 334,416 356,071 502,390 461,929 458,390-0.77 % 436 CFD #36M 5,083 8,437 9,081 5,400 5,800 7.41 % 437 CFD #38M 51,668 72,642 44,710 62,600 46,400-25.88 % 438 CFD #37 MONTELAGO 38,289 36,613 39,431 54,600 68,100 24.73 % 439 CFD #39M 11,377 9,054 10,681 11,400 16,800 47.37 % 440 CFD #40M 926 928 926 1,100 1,100 0.00 % 441 CFD #41M 2,900 4,989 7,319 11,700 6,300-46.15 % 442 CFD #42M 26,347 27,054 26,901 48,450 63,450 30.96 % 443 CFD #44M 2,896 4,862 5,156 4,550 5,550 21.98 % 444 CFD #45M 37,467 54,743 43,330 40,670 40,670 0.00 % 445 CFD #46M 20,906 17,249 20,079 22,450 16,850-24.94 % 446 CFD #47M 6,024 8,113 6,772 7,900 7,400-6.33 % 447 CFD #48M 29,982 33,860 36,257 33,250 33,150-0.30 % 448 CFD #49M 7,641 8,992 6,321 9,450 9,450 0.00 % 449 CFD #50M 12,968 15,939 12,936 20,050 13,350-33.42 % 450 CFD #51M 33,509 37,036 36,447 38,850 36,650-5.66 % 453 CFD #53M 650 300 750 4,350 4,350 0.00 % 454 CFD #54M 11,641 15,444 8,006 13,450 8,450-37.17 % 455 CFD #55M 1,615 1,232 2,082 5,150 5,150 0.00 % 456 CFD #56M 413 413 412 400 400 0.00 % Page 146 of 454

Expenditure Summary 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 457 CFD #57M 7,872 8,086 6,592 8,750 7,750-11.43 % 458 CFD #58M 413 1,161 413 400 400 0.00 % 459 CFD #59M 400 400 400 400 0-100.00 % 460 CFD #60M 3,016 2,721 3,640 8,000 8,000 0.00 % 461 CFD #61M 10,441 17,087 13,193 15,550 13,050-16.08 % 463 CFD #63M 2,700 2,700 2,700 7,000 7,000 0.00 % 465 CFD #65M 13 1,186 2,195 6,200 5,400-12.90 % 467 CFD #67M 10,022 14,547 14,851 19,500 14,900-23.59 % 468 CFD #68M 0 0 36 3,000 4,300 43.33 % 469 CFD #69M 0 0 0 29,200 29,100-0.34 % 470 CFD #70M AVELLINO 0 0 1,308 28,400 29,700 4.58 % 471 CFD #71M SIERRA CREST 0 0 0 5,500 34,200 521.82 % 472 CFD #72M 0 0 0 0 3,100 N/A 473 CFD #73M 0 0 0 0 21,000 N/A 474 CFD #74M 0 0 0 0 8,100 N/A 475 CFD #75M 0 0 0 0 3,100 N/A 476 CFD #76M 0 0 0 0 10,900 N/A 477 CFD #77M 0 0 0 0 4,900 N/A 478 CFD #78M 0 0 0 0 10,400 N/A 479 CFD #79M 0 0 0 0 300 N/A Debt Service Funds Total 5,231,720 5,233,367 5,244,511 49,172,147 4,735,420-90.37 % 580 GENERAL DEBT SERVICE 5,231,720 5,233,367 5,244,511 49,172,147 4,735,420-90.37 % Capital Project Funds Total 26,238,115 24,791,453 50,942,448 60,706,477 8,450,760-86.08 % 601 CAPITAL REINVESTMENT 11,081,740 6,893,388 5,984,414 14,917,726 5,859,000-60.72 % 602 CAPITAL IMPROVEMENT 23,732 10,356 1,288,156 8,815,655 0-100.00 % 603 FUTURE CAPITAL PROJECTS 0 0 85,561 2,714,439 0-100.00 % 620 SAN SEVAINE FLOOD CONTROL 44,608 102,370 115,604 331,856 85,530-74.23 % 622 STORM DRAIN 1,362,680 4,727,625 1,903,343 7,603,749 125,990-98.34 % 623 SEWER EXPANSION 0 116,529 100,867 1,575,000 1,575,000 0.00 % 630 CIRCULATION MITIGATION 3,866,254 11,422,709 5,063,289 22,354,536 281,840-98.74 % 631 FIRE ASSESSMENT (601,286) 795,716 34,304 207,058 0-100.00 % Page 147 of 454

Expenditure Summary 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year 632 GENERAL GOVERNMENT 237,762 0 94,737 1,019,505 0-100.00 % 633 LANDSCAPE MEDIANS 31,264 53,231 285,666 73,624 26,480-64.03 % 634 LIBRARY CAP IMPROVEMENT 0 0 53,666 0 0 0.00 % 635 PARKS DEVELOPMENT 977,191 287,867 423,955 388,153 246,920-36.39 % 636 POLICE CAPITAL FACILITIES 296,273 375,538 605,764 404,902 250,000-38.26 % 637 UNDERGROUND UTILITIES 117,897 6,124 8,519 169,380 0-100.00 % 654 CFD # 11 - HERITAGE WEST 8,800,001 0 0 0 0 0.00 % 656 CFD #22 SIERRA HILLS SO 0 0 34,483,772 51,025 0-100.00 % 659 CFD #70 AVELLINO 0 0 410,831 79,868 0-100.00 % Enterprise Funds Total 12,314,292 13,189,785 14,192,955 19,140,016 19,391,160 1.31 % 701 SEWER MAINT & OPERATIONS 10,924,887 11,503,216 12,972,765 14,308,068 15,778,190 10.27 % 702 SEWER CAPITAL PROJECTS 385,059 285,304 257,773 913,090 299,620-67.19 % 703 SEWER REPLACEMENT 667,403 850,721 828,065 3,791,508 3,263,350-13.93 % 710 WATER UTILITY 336,944 550,544 134,352 127,350 50,000-60.74 % Internal Service Funds Total 2,583,736 2,794,947 2,988,742 5,358,150 3,926,700-26.72 % 751 FLEET OPERATIONS 2,583,736 2,794,947 2,988,742 5,358,150 3,926,700-26.72 % Fontana Fire District 20,866,685 23,104,007 24,728,235 34,708,375 29,380,620-15.35 % Special Revenue Funds Total 20,693,390 21,213,976 23,068,294 26,142,550 26,779,300 2.44 % 497 FONTANA FIRE DISTRICT 20,693,390 21,213,976 23,068,294 26,142,550 26,779,300 2.44 % Capital Project Funds Total 173,295 1,890,031 1,659,941 8,565,825 2,601,320-69.63 % 696 FIRE CAPITAL PROJECT 173,295 1,890,031 1,659,941 8,565,825 2,601,320-69.63 % Housing Authority 85,209,564 1,284,073 6,964,347 1,951,019 4,170,810 113.78 % Special Revenue Funds Total 85,240,417 695,687 6,757,662 1,645,075 3,430,830 108.55 % 290 HOUSING SUCCESSOR-LOW/MOD 84,939,736 695,687 6,637,289 0 0 0.00 % 297 HOUSING AUTHORITY - LMIHF 300,681 0 120,373 1,645,075 3,430,830 108.55 % Capital Project Funds Total (30,854) 588,386 206,685 305,944 739,980 141.87 % 638 AFFORDABLE HOUSING TRUST 0 0 20,010 500 2,800 460.00 % 697 FONTANA HOUSING AUTHORITY (30,854) 588,386 186,675 305,444 737,180 141.35 % Page 148 of 454

Expenditure Summary 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 % Change From Fund Actuals Actuals Actuals Current Budget New Budget Prior Year Community Foundation 5,382 10,893 12,885 20,000 20,000 0.00 % Special Revenue Funds Total 5,382 10,893 12,885 20,000 20,000 0.00 % 499 COMMUNITY FOUNDATION 5,382 10,893 12,885 20,000 20,000 0.00 % Total All Entities 286,861,025 196,810,535 236,521,109 346,499,826 201,136,700-41.95 % Page 149 of 454

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