City of Fontana

City of Fontana
Comprehensive Annual
Financial Report
Fiscal Year Ending June 30, 2014
Fontana, California
COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED JUNE 30, 2014
City of Fontana
California
Acquanetta Warren, Mayor

John B. Roberts, Mayor Pro Tem
Jesus Jesse Sandoval, Council Member
Michael Tahan, Council Member
Lydia S. Wibert, Council Member
(At Date of Issuance)
Kenneth R. Hunt, City Manager
PREPARED BY CITY OF FONTANA MANAGEMENT SERVICES DEPARTMENT

Lisa A. Strong, Management Services Director/Deputy City Treasurer
Dawn Brooks, Accounting Manager
For information about the City of Fontana please visit our website at www.fontana.org.
CITY OF FONTANA
Year Ended June 30, 2014
TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal
List of Principal Officials
Certificate of Achievement for Excellence in Financial Reporting (GFOA)
Organizational Chart
i
viii
ix
x
FINANCIAL SECTION
Independent Auditors Report
Managements Discussion and Analysis
Basic Financial Statements

Government-Wide Financial Statements
Exhibit A - Statement of Net Position
19
Exhibit B - Statement of Activities
20
CITY OF FONTANA
TABLE OF CONTENTS
Page
Number
FINANCIAL SECTION (continued)
Basic Financial Statements (continued)
Fund Financial Statements
Exhibit C - Balance Sheet Governmental Funds
21
Exhibit D - Reconciliation of the Balance Sheet of Governmental Funds to the

Statement of Net Position
22
Exhibit E - Statement of Revenues, Expenditures and Changes in Fund Balances

Governmental Funds
23
Exhibit F - Reconciliation of the Statement of Revenues, Expenditures and Changes in

Fund Balances of Governmental Funds to the Statement of Activities
24
Exhibit G - Statements of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual
General Fund
Traffic Congestion Relief - Special Revenue Fund
Fire Protection District - Special Revenue Fund
Housing Authority Low/Mod Housing - Special Revenue Fund
25
26
27
28
Exhibit H - Statement of Net Position Proprietary Funds
29
CITY OF FONTANA
TABLE OF CONTENTS
Page
Number
Exhibit I - Statement of Revenues, Expenses and Changes in Fund Net Assets
Proprietary Funds
30
Exhibit J - Statement of Cash Flows - Proprietary Funds
31
Exhibit K - Statement of Fiduciary Net Position
32
Exhibit L Statement of Changes in Fiduciary Net Position
33
Notes to the Financial Statements

Note 1: Organization and Summary of Significant Accounting Policies
Note 2: Stewardship, Compliance and Accountability
Note 3: Cash and Investments
Note 4: Receivables
Note 5: Capital Assets
Note 6: Interfund Receivables, Payables and Transfers
Note 7: Long-Term Debt
Note 8: Risk Management
Note 9: Litigation
Note 10: Jointly Governed Organization
35
44
46
50
51
53
56
59
60
60
CITY OF FONTANA
TABLE OF CONTENTS
Page
Number
Notes to the Financial Statements (continued)
Note 11: Other Post-Employment Benefits
Note 12: Retirement Plan
Note 13: Other Revenue
Note 14: Classification of Fund Balances
Note 15: Fund Equity and Net Position Restatements
Note 16: Fontana Fire Protection District
Note 17: Successor Agency Trust for Assets of Former Redevelopment Agency
Note 18: Subsequent Events
61
63
65
65
67
69
72
83
Combining and Individual Fund Statements and Schedules

Schedule 1
Combining Balance Sheet Non-Major Governmental Funds
89
Schedule 2
Combining Statement of Revenues, Expenditures and Changes in

Fund Balances Non-Major Governmental Funds
94
99
Schedule 3
Budgetary Comparison Schedules - Governmental Funds
Schedule 4
Combining State of Net Position All Agency Funds
Schedule 5
- Combining Statement of Changes in Assets and Liabilities All Agency Funds
122
123
CITY OF FONTANA
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION
Net Position by Component Last Ten Fiscal Years
129
Changes in Net Position Last Ten Fiscal Years
130
Fund Balances Governmental Funds Last Ten Fiscal Years
132
Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years
133
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
135
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
136
Principal Property Taxpayers Current Year and Nine Years Ago
137
Property Tax Levies and Collections Last Ten Fiscal Years
138
Ratio of Outstanding Debt by Type Last Ten Fiscal Years
139
Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years
140
CITY OF FONTANA
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION (continued)
Direct and Overlapping Bonded Debt
141
Legal Debt Margin Information Last Ten Fiscal Years
142
Demographic and Economic Statistics Last Ten Fiscal Years
143
Principal Employers Current Year and Nine Years Ago
144
Full-time City Government Employees by Function Last Ten Fiscal Years
145
Operating Indicators by Function/Program Last Ten Fiscal Years
146
Capital Asset Statistics by Function/Program Last Ten Fiscal Years
147
Miscellaneous Statistical Information
148
City of Fontana
CALIFORNIA
December 2, 2014
The Honorable Mayor and City Council
State law requires that all general-purpose local governments publish a complete set of financial statements presented in conformity with generally
accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public
accountants. Pursuant to that requirement, we hereby issue the comprehensive annual financial report of the City of Fontana for the fiscal year
ended June 30, 2014.
This report consists of managements representations concerning the finances of the City of Fontana. Consequently, management assumes full
responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these
representations, management of the City of Fontana has established a comprehensive internal control framework that is designed both to protect
the governments assets from loss, theft or misuse, and to compile sufficient reliable information for the preparation of the City of Fontanas
financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the City of Fontanas
comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial
statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report
is complete and reliable in all material respects.
The City of Fontanas financial statements have been audited by Mayer Hoffman McCann P.C., a firm of licensed certified public accountants. The
goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Fontana for the fiscal year ended
June 30, 2014, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and
evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable
basis for rendering an unmodified opinion that the City of Fontanas financial statements for the fiscal year ended June 30, 2014, are fairly
presented in conformity with GAAP. The independent auditors report is presented as the first component of the financial section of this report.
i
The independent audit of the financial statements of the City of Fontana was part of a broader, federally mandated Single Audit designed to meet
the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not
only on the fair presentation of the financial statements, but also on the audited governments internal controls and compliance with legal
requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are
available in the City of Fontanas separately issued Single Audit Report.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form
of Managements Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The City of Fontanas MD&A can be found immediately following the report of the independent auditors.
Profile of the Government

The City of Fontana is located about 50 miles east of Los Angeles. The City spans approximately 42.4 square miles and has a population of
202,177. The City was first developed as an organized rural community through the vision of Mr. A. B. Miller. Although self-sufficient, the farming
community was abruptly reshaped to accommodate the industrial revolution in 1942 with the transformation of Mr. Millers farm into a steel mill by
Henry J. Kaiser. The area became Southern Californias leading producer of steel and steel-related products. The steel industry dominated the
Citys economy until 1984 when the steel mill closed. Today, Fontana has emerged as an affordable suburb, attracting both residents and
businesses.
The City was incorporated on June 25, 1952, under the laws of the State of California and enjoys all the rights and privileges applicable to a
general law city. The City is governed by a five member City Council under the Council-Manager form of government. Policy-making and
legislative authority are vested in a governing council consisting of the mayor and four other members. The council is elected on a non-partisan
basis. Council members serve four-year staggered terms, with two council members elected every two years. The mayor is elected to serve a
four-year term. The mayor and the four council members are elected at large. The governing council is responsible for, among other things,
passing ordinances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney. The City Manager is
responsible for carrying out the policies and ordinances of the governing council, for overseeing the day-to-day operations of the government, and
for appointing the heads of the various departments.
The City of Fontana employs approximately 562 full-time employees. Services provided include police protection; contracts for fire services; the
construction and maintenance of highways, streets, and other infrastructure; waste water and sanitation services; and recreational activities and
cultural events. In addition to general government activities, the City Council also serves as the Board of Directors of the Fontana Industrial
Development Authority, the Fontana Public Financing Authority, the Fontana Public Facilities Financing Authority, the Fontana Housing Authority,
the Fontana Community Foundation, and the Fontana Fire Protection District as well as the Successor Agency for the Former Fontana
Redevelopment Agency. Therefore, these activities have been included as an integral part of the City of Fontanas financial statements. Additional
information on these entities can be found in Note 1 in the notes to the financial statements.
The annual budget serves as the foundation for the City of Fontanas financial planning and control. Each year the City Council reviews budget
development guidelines for use in preparing the next years budget. These guidelines are structured to reflect the City Councils goals and
ii
objectives and to provide the framework in which the Operating Budget is prepared. The Management Services Department is responsible for
compiling the estimated revenues and appropriations for the City Manager. Prior to the beginning of the new fiscal year, the City Council adopts
the annual Operating Budget at a public meeting.
The Citys budget policy is that all appropriations lapse at fiscal year end. Outstanding encumbrance balances at fiscal year end require re-approval
by the City Council at the First Quarterly Budget Review. The City Council may amend the budget at any time during the fiscal year. Budget
reports are presented to the City Council and the public on a quarterly basis. They include appropriation adjustments and revised revenue
projections as needed. The legal level of budgetary control is set at the department level. Budget-to-actual comparisons are provided in this
report for each individual governmental fund for which an appropriate annual budget has been adopted.
Factors Affecting Financial Condition

The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific
environment within which the City of Fontana operates.
Local economy. For the past five years, the area has faced a host of difficult problems ranging from very high unemployment (8.4%), to
stagnant median income levels and growing poverty levels. Although Californias economy is improving in many ways, including employment
growth, and increases in retail sales and housing sales, the Inland Empire has experienced a rise in poverty as a result of the most recent
recession.
Job Recovery Picks Up in June 2014. From June 2013 to 2014, the Inland Empire added 34,300 jobs or 2.8% and unemployment dropped from
10.6% in June 2013 to 8.4% in 2014. The sectors with the largest job growth were eating & drinking (6.1 percent), logistics (4.5 percent), and
construction (4.7 percent). The regions job growth is expected to continue partly due to the areas advantage for blue collar sectors
(underdeveloped land, modestly priced labor, and growing population.
Retail Sales Are Increasing. Taxable sales are a major city revenue source that is now recovering from a steep downturn. Taxable retail sales
were up 7.2 percent over the last year within the City, which was well above Californias growth of 6.4 percent. The City of Fontana is ranked
fourth in taxable retail sales in the Inland Empire with sales of $2.664 billion.
Housing Market Shows Signs of Improvement. The Inland Empires housing markets are showing definite signs of life: home prices are up for both
new and existing homes and assessed valuations for the city are slightly up, $1.235 billion or 8.8 percent. Existing home sales showed a decrease
of 13.5 percent in quantity but prices have increased 11.6 percent over the last year while new home sales prices showed an increase of 6.6
percent.
A full recovery of the Inland Empires economy requires the housing market to again be normal. Consumer fear, high prices and lack of available
homes for sale continues to slow home sales and prevent the housing market from returning to normal. Affordability is again becoming an issue
for home buyers, particularly in the regions coastal counties where less than 30% of families can now afford their countys median priced homes.
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This has historically driven buyers inland and will likely start to do so again; this trend may give the Inland Empire region a jump start on returning
to a normal housing market.
Fontana has competitive advantages related to its neighbors in the Inland Empire as it is now the westernmost city with available space to
accommodate both residential and industrial development. It offers new residents housing cost advantages and companies locating here can
benefit from lower labor costs.
The City of Fontana continued to see a number of significant events during

the past year despite the struggling economy.
210,000
10%
180,000
150,000
5%
120,000
90,000
60,000
Growth Rate
The 10% growth in year 2007 reflects the completion of the Island
annexation program that added 4.12 square miles to the Citys area and
11,840 citizens to its population.
Population Growth
Population
The center of San Bernardino Countys growth is moving west into

Fontana. The population has grown 26% over the past ten years and, at
202,177 Fontana is the second largest city in San Bernardino County, the
third largest in the Inland Empire. It is likely that Fontanas population will
exceed 225,000 by the year 2025.
0%
2005
2006
2007
2008
2009
2010
Completed the Police Facility Expansion Project, a $13 million project that brought all departments under one roof.
Completed the planning phase of the Fire Station #73 project; a $6.1 million project
that will result in the construction of a new 8,800 square foot fire station that will
be located on the corner of Foothill Boulevard at Banana Avenue.
2011
2012
2013
2014
Fontana was named one of the 20 safest

communities in the United States with a
population over 200,000.
Expanded the Fontana Reentry Support

Team (FRST) into a regional program
wherey officers act as a conduit between the multitudes of government and private service providers
and the early release population. Through this program, Fontana has become a model for other
communities who are not implementing similar programs based on our success.
The International Association of Chiefs of Police singled out Fontanas Air Support Unit for its use of
cutting-edge technology in monitoring and fighting crime.
iv
The City of Fontana is currently involved in the construction of three major interchanges:
I-10 Cherry: The County of San Bernardino is the lead on this $80.6 million joint project with the
City of Fontana, San Bernardino Associated Governments, and Caltrans. The City was successful in
securing $30 million in State Prop 1B Trade Corridor Improvement Funds for the construction of
this project. Construction commenced in October 2012 and is expected to be completed in
December 2014.
I-10 Citrus: The City of Fontana is the lead on this $52.5 million joint project with the San
Bernardino Associated Governments, the County of San Bernardino, and Caltrans. The City has
been successful in securing $23.6 million in State Trade Corridor Improvement Funds, $3,238,000
in State Transportation Improvement Program Funds, and $238,000 in Federal Funds. Construction
commenced in February 2012 and the ribbon cutting ceremony was held in May 2014.
I-15 Duncan Canyon: The Duncan Canyon overpass will be converted to an interchange
connecting it to the I-15. This $40 million project received $1,972,000 in State Local Partnership
Program Funds and $12 million in Corridor Mobility Improvements Act (CMIA) Prop 1B Funds.
Construction has begun and is expected to be completed in November 2014.
Financial Information. Management of the City is responsible for establishing and maintaining internal control designed to ensure that the
assets of the government are protected from loss, theft, or misuse, and to ensure that adequate accounting data are compiled to allow for the
preparation of financial statements in conformity with U.S. generally accepted accounting principles. Internal control is designed to provide
reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurances recognizes that: (1) the cost of a
control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by
management.
This report consists of managements representations concerning the finances of the City. As a result, management assumes full responsibility for
the completeness and reliability of all of the information presented in this report. Management asserts that, to the best of their knowledge and
belief, this financial report is complete and reliable in all material respects.
Budgetary controls. The City maintains budgetary controls, the objective of which is to ensure compliance with legal provisions embodied in the
annual appropriated budget approved by the City Council. Activities of the General Fund, special revenue funds, debt service funds, capital project
funds, and all the proprietary funds are included in the annual appropriated budget. The level of budgetary control (that is, the level at which
expenditures cannot legally exceed the appropriated amount) is established at the department level. The City also maintains an encumbrance
accounting system as one technique of accomplishing budgetary control. Encumbrances generally are re-appropriated as part of the following
years budget.
Regarding long-term financial planning, as of June 16, 2014, the City Council adopted the fiscal year 2014-2015 budget. Additionally, as a
companion to approving the budget plan, a seven-year Capital Improvement Plan was presented to the City Council. The seven-year plan links
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anticipated expenditures for infrastructure development with community needs and desires and provides a citywide perspective of recommended
projects and proposed funding sources. The Capital Improvement Plan was finalized in June 2014, and totaled $451.0 million for the seven-year
fiscal period ending June 30, 2021. The seven-year Capital Improvement Plan has been submitted and annually updated, in its present form, since
1991, for effective long-range planning purposes. It is City Managements belief that these two plans give City Council members an expanded
opportunity to set policy and provide direction for implementation, resulting in improved management efficiency and improved financial results.
Debt administration. At June 30, 2014, the City had a number of debt issues outstanding, as shown in detail in the notes to the financial
statements.
The Citys ratios of net bonded debt to assessed valuation and the amount of net general bonded debt per capita are useful indicators of our debt
position to management, citizens, and investors.
At June 30, 2014, the City has $52.5 million in authorized, outstanding tax supported general obligation bonds with no authorized but unissued
general obligation bonds. This level of general obligation debt is well below the legal limit of $2,098 million, or 15% assessed valuation.
Awards and Acknowledgements

The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in
Financial Reporting to the City for the fiscal year ended June 30, 2013. This is the twenty-first consecutive year that the City has received this
award. The Certificate of Achievement is the highest form of recognition in governmental accounting and financial reporting, and its attainment
represents a significant accomplishment by a government unit and its management. In order to be awarded this certificate, a governmental unit
must publish an easily readable and efficiently organized comprehensive annual financial report, with contents that conform to program
standards. These reports must satisfy both generally accepted accounting principles and applicable legal requirements. We believe our current
Comprehensive Annual Financial Report conforms to the Certificate of Achievement program requirements, and are submitting it to the GFOA to
determine its eligibility for a certificate for the fiscal year ended June 30, 2014.
The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in
Popular Annual Financial Reporting to the City for its Popular Annual Financial Report for the fiscal year ended June 30, 2013. This is the
fourteenth consecutive year the City has received this award. This is a prestigious national award recognizing conformance with the highest
standards for preparation of state and local government popular reports. The Award is for a period of one year only. The City will continue to
participate in the program.
The California Society of Municipal Finance Officers (CSMFO) awarded a Certificate of Award for Outstanding Financial Reporting to the City for its
Comprehensive Annual Financial Report for the fiscal year ended June 30, 2005. This Certificate is issued in recognition of meeting professional
standards and criteria in reporting which reflects a high level of quality in the financial statements. The Certificate is valid for a period of one year
only. The California Society of Municipal Finance Officers (CSMFO) has advised its members that those who participate in the Government
Finance Officers Association of the United States and Canada (GFOA) Certificate of Achievement for Excellence in Financial Reporting need not
submit their Comprehensive Annual Financial Report to the California Society of Municipal Finance Officers organization.
vi
The City of Fontana has received the League of California Cities Helen Putnam Award for Excellence in Financial Management in recognition of the
following innovative and business-like products:
2001 - Financial Highlights, a Readers Digest version of the Citys annual financial report;
1998 - Financial Performance Reporting Program, a user-friendly monthly report of the Citys financial condition with focus on the
General Fund;
1997 - User Fee Program, a comprehensive and accurate fee schedule supporting all of the Citys fees, charges and rates; and
1996 - Municipal Services Fiscal Impact Fee Program, a process of estimating and reporting the fiscal impacts of residential and
industrial construction projects on the cost of recurring City services and implementing a cost/benefit approach to funding new
development as an alternative to using General Fund sources.
The Citys Statement of Investment Policy was awarded a Certification of Excellence Award by the Association of Public Treasurers of the United
States and Canada (APT US&C) in 2000, 2003 and 2006. The award is issued in recognition of written investment policies which meet specific
criteria set forth by the Association such as selection of suitable investment instruments, custody and safekeeping, internal controls, and reporting.
Preparation of this comprehensive annual financial report could not have been accomplished on a timely basis without the support and cooperation
of all City of Fontana staff. These dedicated members assisted and contributed to its preparation. Special recognition is given to the Management
Services staff, and specifically to Dawn Brooks, Fe Gugol, Genivive Schwarzkopf, Jeff Moriarty, and Lynn Rogers. Their efforts made it possible to
improve the quality of the information being reported to the citizens, the City Council, and other users on a timely basis. Appreciation is also
expressed to the Mayor, the City Council, the City Treasurer and the City Manager for their interest and support in planning and conducting the
financial activities of the City in a responsible and responsive manner.
Sincerely,
Lisa A. Strong
Management Services Director/Deputy City Treasurer
vii
CITY OF FONTANA
LIST OF PRINCIPAL OFFICIALS
(At Date of Issuance)
ELECTED OFFICIALS
Acquanetta Warren, Mayor
John B. Roberts, Mayor Pro Tem
Jesus Jesse Sandoval, Council Member
Michael Tahan, Council Member
Lydia S. Wibert, Council Member
Janet Koehler-Brooks, City Treasurer
Tonia Lewis, City Clerk
ADMINISTRATIVE STAFF
Debbie Brazill
City Manager
Deputy City Manager / Development Services
David R. Edgar
Deputy City Manager / Administrative Services
Kenneth R. Hunt
Rodney G. Jones
Jon McLinn
Charles E. Hays
Annette Henckel
Cecilia Lopez-Henderson
Garth W. Nelson
Ricardo Sandoval
Lisa A. Strong
James Troyer
Dennis Vlasich
Police Chief
Fire Chief
Public Works Director
Human Resources Director
Deputy City Clerk
Community Services Director
City Engineering
Management Services Director
Community Development Director
Information Technology Director
viii
The Certificate of Achievement for Excellence in

Financial Reporting (Certificate of Achievement) is
recognized as the highest award in government financial
reporting.
The Government Finance Officers
Association (GFOA) established the Certificate of
Achievement Program in 1945 to encourage government
units to publish excellent comprehensive annual
financial reports (CAFRs) and to provide peer
recognition and educational assistance to the officials
preparing CAFRs. Units choosing to participate in the
program submit copies of their CAFRs for review by an
impartial Special Review Committee (SRC) of qualified
judges. Reports meeting program standards are awarded
Certificates of Achievement.
The Certificate of Achievement is the highest form of
recognition in governmental accounting and financial
reporting, and its attainment represents a significant
accomplishment by a government unit and its
management.
ix
2014/2015 Organizational Chart
Elected Officials
Mayor
City Council
City Treasurer
City Clerk
Effective 7/1/2014
Budgeted 562 FTE City
608 Part-Time FTE City
117 FTE Fire
City Manager
City Attorney
Kenneth R. Hunt
Administrative
Services
Development
Services
Human Resources
Annette Henckel
David R. Edgar
Deputy City Manager
Debbie Brazill
Deputy City Manager
Office of the City Clerk
Community
Development
Cecilia Lopez-Henderson
Community Services
Garth W. Nelson
Police
Department
Fire Protection
District
Rodney G. Jones
Police Chief
Jon McLinn
Fire Chief
James Troyer
Engineering
Ricardo Sandoval
Information Technology
Dennis Vlasich
Public Works
Charles E. Hayes
Management Services
Lisa A. Strong
MANAGEMENTS DISCUSSION AND ANALYSIS

This narrative overview and analysis of the City of Fontanas financial activities for the fiscal year ended June 30, 2014 is presented by the
management of the City of Fontana to readers of the Citys financial statements. Management encourages readers to consider the information
presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in the introductory
section of this report and the Citys basic financial statements in the financial section of this report.
FINANCIAL HIGHLIGHTS
The Citys governmental and business-type activities resulted in total assets exceeding its liabilities by $1,083.1 million as of June 30,
2014 (current fiscal year). Of this amount, $196.8 million represents the portion for restricted uses as specified by entities outside of the
City government, $120.6 million signifies the amount for unrestricted uses in accordance with finance-related legal requirements as
reflected in the Citys fund structure, and $765.7 million accounts for investments in capital assets in excess of related debt.
The Citys total net position increased $41.9 million during the current fiscal year.
As of the fiscal year end, the Citys Governmental Funds ending fund balances were $320.9 million, an increase of approximately $45
million or 116.3% from the prior fiscal year. Of this balance, $236.0 million is either nonspendable or restricted for use set by various legal
requirements, $3.2 million is committed by the City Council for various uses and $81.7 million is either assigned or unassigned based on
the nature of the funding source.
The General Funds fund balance at the close of the current fiscal year was $79 million, an increase of approximately $33.1 million or
72.1% from the previous year. This General Funds fund balance consists of $1.1 million in nonspendable and restricted fund balance,
$3.2 million committed for the purposes of expenditure control budgeting (ECB) savings ($1.3 million) and for PERS rate fluctuations ($1.9
million), and $74.7 million in assigned and unassigned fund balances. See page 13 for further discussion.
The Citys business-type activities yielded operating revenues of $1.4 million less than the recorded operating expenses of $17.0 million.
General Fund revenues were $1.1 million less than budget, while expenditures were $4.7 million less than budget.
OVERVIEW OF THE BASIC FINANCIAL STATEMENTS

Managements Discussion and Analysis is intended to serve as an introduction to the Citys basic financial statements. The Citys basic financial
statements include three components: government-wide financial statements; fund financial statements; and notes to the basic financial
statements.
Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview
of the Citys finances, in a manner similar to a private-sector business.
The statement of net position presents information on all of the Citys assets and liabilities, with the difference between the two reported as net
assets. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving
or deteriorating.
The statement of activities presents information showing how the governments net position changed during the most recent fiscal year. All
changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash
flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g.,
uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental
revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and
charges (business-type activities). The governmental activities of the City include general government, public safety, public works, community
development, community services and engineering. The business-type activities of the City include sewer and water operations.
6
Component units are included in the basic financial statements and consist of legally separate entities for which the City is financially accountable
and that have the same governing board as the City. The blended component units include the Successor Agency of the Former Fontana
Redevelopment Agency, the Fontana Public Financing Authority, the Fontana Housing Authority, the Fontana Industrial Development Authority,
the Fontana Community Foundation and the Fontana Fire Protection District. The redevelopment agency was dissolved as of January 31, 2012
through the Supreme Court decision on Assembly Bill 1X26. See Note 17 of the notes to the financial statements for more information on the
dissolution.
The government-wide financial statements can be found on pages 19 and 20 of this report.
Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements. All the funds of the City can be divided into three categories: governmental funds, proprietary
funds and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the
government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus
on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.
Such information may be useful in evaluating the Citys near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the
information presented for governmental funds with similar information presented for governmental activities in the government-wide financial
statements. By doing so, readers may better understand the long-term impact of the Citys near-term financing decisions. Both the governmental
fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to the
government-wide financial statements in order to facilitate this comparison between governmental funds and governmental activities.
The City maintains 47 individual governmental funds for financial reporting purposes. Information is presented separately in the governmental
fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance for the General Fund, the
Traffic Congestion Relief Special Revenue Fund, the Fire Protection District Special Revenue Fund, the Housing Authority Special Revenue Fund,
the Capital Reinvestment Fund, the Future Capital Projects Fund and the Traffic Mitigation Capital Project Fund, which are considered to be major
funds. Data for the other 40 governmental funds are combined in a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the non-major funds supplementary section of this report.
The City adopts an annual appropriated budget for its general fund, special revenue funds, debt service funds, and capital project funds. A
budgetary comparison statement has been provided for the General Fund, Traffic Congestion Relief Special Revenue Fund, the Fire Protection
District Special Revenue Fund and the Housing Authority Low/Mod Housing Special Revenue Fund in the basic financial statements and for the
remaining special revenue funds, the debt service funds, and the capital project funds in the supplementary information.
7
The governmental fund financial statements can be found on pages 21-28 of this report.
Proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions
presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its Sewer and
Water Operations. Internal Service Funds are an accounting device used to accumulate and allocate costs internally among the Citys various
functions. The City uses an internal service fund to account for its fleet of vehicles. Because this service predominantly benefits governmental
rather than business-type functions, it has been included with governmental activities in the government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund
financial statements can be found on pages 29-31 of this report.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are
not reflected in the government-wide financial statements because the resources of those funds are not available to support the Citys own
programs. The accounting used for fiduciary funds is much like that used for proprietary funds.
The basic fiduciary fund financial statements can be found on page 32-33 of this report.
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in
the government-wide and fund financial statements. The notes to the financial statements can be found on pages 35-83 of this report.
Government-wide Financial Analysis
Net Assets by Type

Invested in capital
assets, net of
related debt 71%
Restricted:
Community
development 8%
Restricted:
Public safety
2%
Restricted:Public
works 3%
Unrestricted 11%
Restricted: Capital
projects 5%
As noted earlier, net position may serve over time as a useful indicator of a governments financial position. The Citys net position are comprised
of Net Investment in Capital Assets; Restricted Net Position; and Unrestricted Net Position. As of June 30, 2014, assets exceeded liabilities by
$1,083.1 million.
The Citys net investment in capital assets (land, buildings, infrastructure, machinery, equipment, and vehicles), less any related debt used to
acquire those assets that is still outstanding, is $765.7 million. The City uses these capital assets to provide services to citizens; consequently,
these assets are not available for future spending. Although the Citys investment in its capital assets is reported net of related debt, it should be
noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to
liquidate these liabilities. An additional portion of the Citys net position ($196.8 million) represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position ($120.6 million) may be used to meet the governments
ongoing obligations to citizens and creditors.
Net Position
(000 omitted)
Current and other assets

Capital assets
Total assets
Governmental Activities
2014
2013
$
357,201
$
368,564
754,760
726,277
1,111,961
1,094,841
Business-Type Activities
2014
2013
$
30,307
$
31,178
74,824
76,589
105,131
107,767
Total
2014
2013
$
387,508
$
399,742
829,584
802,866
1,217,092
1,202,608
Long-term liabilities outstanding

Other liabilities
Total liabilities
92,735
26,333
119,068
87,726
57,753
145,479
12,420
2,459
14,879
13,151
2,756
15,907
105,155
28,792
133,947
100,877
60,509
161,386
Net position:
Net investment in capital assets
Restricted
Unrestricted
Total net position
703,126
196,765
93,002
992,893
676,167
201,817
71,378
949,362
62,610
27,642
90,252
63,626
28,234
91,860
765,736
196,765
120,644
$ 1,083,145
739,793
201,817
99,612
$ 1,041,222
Changes in Net Position

(000 omitted)
2014
2013
Revenues:
Program Revenues:
Charges for services
Operating grants and contributions
Capital grants and contributions
General Revenues:
Property taxes
Sales tax
Franchise taxes
Business license taxes
Transient occupancy taxes
Motor vehicle in lieu
Investment earnings
Other
Total revenues
Expenses:
General Government
Public Safety
Public Works
Community Development
Engineering
Community Services
Interest on long-term debt
Sewer
Water
Total expenses
Change in net position before transfers
Transfers
Change in net position
Net Position - beginning of year as restated
Net Position - end of year
44,718
13,247
61,605
59,606
23,263
796
2014
2013
15,548
1,070
14,806
448
Total
2014
60,266
13,247
62,675
2013
74,412
23,263
1,244
46,049
31,441
6,277
4,643
704
85
8,368
5,740
222,877
48,062
29,161
5,882
4,808
587
102
3,169
7,955
183,391
452
17,070
(305)
14,949
46,049
31,441
6,277
4,643
704
85
8,820
5,740
239,947
48,062
29,161
5,882
4,808
587
102
2,864
7,955
198,340
23,588
70,609
71,174
3,725
20,006
12,929
2,866
204,897
22,932
65,336
72,603
28,000
5,815
13,073
2,975
210,734
16,987
134
17,121
15,578
550
16,128
23,588
70,609
71,174
3,725
20,006
12,929
2,866
16,987
134
222,018
22,932
65,336
72,603
28,000
5,815
13,073
2,975
15,578
550
226,862
17,980
1,723
19,703
973,189
992,892
(27,343)
2,309
(25,034)
974,396
949,362
(51)
(1,723)
(1,774)
92,026
90,252
(1,179)
(2,309)
(3,488)
95,348
91,860
10
17,929
17,929
1,065,215
$ 1,083,144
(28,522)
(28,522)
1,069,744
$ 1,041,222
Governmental activities
Capital
contributions
and grants
27%
REVENUES BY SOURCE GOVERNMENTAL ACTIVITIES
Sales taxes
14%
Operating
contributions
and grants
6%
Charges for
services
20%
Property taxes
21%
EXPENSES AND PROGRAM REVENUES GOVERNMENTAL ACTIVITIES
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
-
Franchise taxes
3%
Other
3%
Business license
taxes
2%
Investment
earnings
4%
Program Revenues
Expenses
The most significant revenues of the governmental activities are general taxes (40%), which include property taxes (21%), sales and use taxes
(14%), and various other taxes and revenues (5%), and investment earnings (4%). Program revenues are 53% of the total revenues of the
governmental activities, which include charges for services (20%), operating grants and contributions (6%), and capital grants and contributions
(27%).
Public Works is the most significant (35%) of all governmental activities expenses, followed by public safety (police and fire) (34%), general
government (12%), engineering (10%), interest on long-term debt (1%), and various other programs (8%). Included in these amounts is
depreciation expense, which is 17% of the total expenses for governmental activities.
Governmental activities revenues increased by $39 million (21%) in the current fiscal year. General tax revenues increased by only $0.6 million
(0.7%) and general revenues (not including general taxes) increased by $2.4 million (18%) a result of higher interest rates and the recovery of
investment losses from prior years. Charges for services decreased by $14.8 million (25%) mostly attributed to 1) a decrease in Fire revenues
related to a one time contribution received from the County ($5.6 million) in prior year, 2) a decrease in Public works revenues related to Prop 1B
funds ($5.1 million) that were not received in the current year, and 3) a decrease in Police revenues of $2.4 million related to a decrease in asset
11
seizure funds received during the year ($0.9 million) and grant revenues ($1.7 million) that were incorrectly classified as charges for services in the
prior year. Operating contributions and grants decreased by $10.0 million (43.1%) primarily due to the reclassification of revenues received from
Measure I ($12.0 million) that is reported as a capital contribution and grant in the current fiscal year. Capital contributions and grants increased
by $60.8 million primarily due 1) the additional of Measure I revenue ($12 million) that was previously reported as an operating contribution and
grant in the previous fiscal year and 2) the contribution of Successor Agency properties ($26 million) to the City as a result of the State approval of
the Long Range Property Management Plan and other infrastructure assets donated to the City by developers ($19.5).
Governmental activities expenses decreased by $5.8 million (2.8%) in the current fiscal year. The most significant change in governmental
expenses was a decrease in community development expenses of $24.3 million (86.7%) as a result of the completion of various capital projects
including the I-10/Citrus Interchange and an increase in engineering expenses of $14.2 million (244%) as a result of increased construction activity
related the I-10/Cherry and I-15/Duncan Canyon interchange projects in the City. There were no other programs with significant or unusual
changes.
EXPENSES AND PROGRAM REVENUES BUSINESS-TYPE ACTIVITIES
Business-type activities
REVENUES BY SOURCE BUSINESS-TYPE ACTIVITIES
Charges for
services
20,000,000
Investment
earnings
10,000,000
Transfers
Sewer
Water
Program Revenues
Expenses
Capital
contributions
and grants
Business-type activities net position decreased by $1.6 million (1.7%).
Business-type activities revenues increased by $2.1 million (14.2%) in the current fiscal year. The increase in revenue is primarily related to an
increase in investment income of $0.8 million due to the interest rates recovering from the economic downfall, capital contributions increased $0.6
million (139%) due to an increase in development activity resulting in infrastructure assets donated to the City by developers and charges for
services increased by $0.7 million (5%), primarily due to increases in sewer service charges.
12
Total expenses increased $0.9 million (5.8%) in the current fiscal year; primarily due to an increase in wastewater handling charges paid to local
water districts.
Financial Analysis of the Citys Funds

The City of Fontana employs Fund Accounting to ensure and to demonstrate compliance with finance-related legal requirements.
Governmental funds. The focus of the Citys governmental funds is to provide information on near-term inflows, outflows, and balances of
spendable resources. Such information is useful in assessing the Citys financing requirements. In particular, assigned and unassigned fund
balance may serve as a useful measure of a governments net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the Citys governmental funds reported combined ending fund balances of $320.9 million, an increase of
$45 million from the previous year. Of this total amount, $81.7 million constitutes assigned or unassigned fund balance, which is available for
spending at the governments discretion. The remainder of fund balance is either nonspendable ($55.5 million), restricted ($180.5 million) or
committed ($3.2 million) and is not available for new spending. Nonspendable fund balance consists of 1) an amount representing long-term
interfund receivables ($55.1 million); 2) deposits held ($0.2 million); and 3) inventories held ($0.2 million). Restricted fund balance includes
amounts that are constrained on the use of the resources by outside parties and committed fund balance includes amounts that are constrained
on the use of the resources pursuant to City Council formal action. For additional details of the Citys fund balances, please refer to Note 14 in the
Notes to the Basic Financial Statements.
The general fund is the chief operating fund of the City. At the end of the current fiscal year, the assigned fund balance of the general fund was
$19.5 million, while total fund balance reached $79 million, which was $33.1 million or 72.1% higher than the prior year. The Citys management
assigns fund balance to a particular function, project or activity and may also be assigned for purposes beyond the current year. However,
assigned fund balance is available for appropriation at any time. The General Fund has committed fund balance of $3.2 for purposes of 1) PERS
rate fluctuations ($1.9 million) and 2) $1.3 million for expenditure control budgeting incentives.
The fund balance of the Citys general fund increased by $33.1 million during the current fiscal year, the increase is primarily due to 1) a prior
period adjustment ($27.6 million) that was recorded to remove an unavailable revenue balance that was recorded to add consistency across all
funds for similar type receivable balances related offset for the amounts not currently available for spending and 2) write-off of an advance to
another fund ($5.6 million) that is uncollectible due to a determination by the State Department of Finance. The General fund revenues increased
$2.0 million (2.3%) from the previous fiscal year; this increase is primarily are due to economic recovery and increased consumer confidence and
spending resulting in increased sales tax revenues of $1.9 million and increased property tax revenues of $0.8 million. In addition to an increase
in tax revenues, the General fund experienced a decrease in investment earnings of $0.9 million from the previous fiscal year as a result of the
year-end market value adjust (GASB 31). General fund expenditures increased $4.5 million (5.2%) from the previous fiscal year; the increased
costs were primarily due to increased personnel costs of $2.8 million across all departments, increased internal service charges paid to other
funds of $0.9 million, increased utility costs of $0.4 million and increased legal fees of $0.2 million.
13
The Traffic Congestion Relief special revenue fund has a total fund balance of $10.2 million. The fund balance increased by $22.5 million during
the current fiscal year primarily due to prior period adjustments of $13.5 million; the prior period adjustment was primarily due to an adjustment
that was recorded to remove a duplicate loan receivable balance ($12.6 million) and a duplicate advance from other funds balance ($12.6 million).
The Fire Protection District special revenue fund has a fund balance of $11.1 million. The Fire Protection District accounts for all of the operating
activities of the Fire District. The fund balance increased $5 million during the current fiscal year; the increase is primarily due to current year
revenues ($27.8 million) exceeding current year expenditures ($20.6 million). Revenues decreased $1.3 million (4.2%) as a result of one-time
moneys received in the prior fiscal year and expenditures increased $1.9 million (8.5%) as a result in increased contract costs with the San
Bernardino County Fire for fire protection services.
The Housing Authority special revenue fund has a fund balance of $82.5 million. The fund balance increased by $0.3 million during the fiscal year,
the increase is primarily due to interest payments received on loans issued to developers for low-moderate income housing in prior years.
The Capital Reinvestment fund has a total fund balance of $7.9 million. The fund balance decreased during the current fiscal year by $2.9 million.
The decrease was caused by expenditures incurred for various projects within the city such as, the Police department expansion project and the
city-wide pavement rehabilitation.
The Future Capital Projects fund has a total fund balance of $54 million. The fund balance decreased during the current fiscal year by $0.8 million
primarily due to a prior period adjustment that was recorded to remove receivable and revenues transactions that were recorded to the fund in
error ($0.8 million).
The Traffic Mitigation fund has a total deficit fund balance of ($23.7) million. The fund balance decreased during the current fiscal year by $1.7
million as a result of contributions to traffic circulation projects such as I-10/Citrus interchange project and the I-15/Duncan Canyon interchange
project.
Proprietary funds. The Citys proprietary funds provide the same type of information found in the government-wide financial statements, but in
more detail. Unrestricted net position of the Sewer and Water Operations at the end of the year amounted to $27.3 million. The total decline in
net position was $1.8 million; the decrease is primarily due to an increase in wastewater handling charges paid to local water districts.
General Fund Budgetary Highlights
Over the course of the year, the City Council revised the Citys budget on a quarterly basis. The Council approves supplemental appropriations
throughout the year based on individual items that are brought forward by various departments. The General Fund budgetary comparison
statement can be found on page 25 of this report.
14
Revenues:
During the year the original budget was amended to increase revenues by $2.2 million. The increase is primarily due to the increase in sales tax
revenues received.
General Fund revenues of $87.6 million were less than budgeted revenues of $88.6 million by $1.0 million. The negative variance was primarily
due to lower than expected investment income.
Expenditures:
During the year the original budget was amended to increase appropriations by $3.2 million, primarily to appropriate an additional $1.2 million for
employee contract increases, $0.6 for additional Police staffing and various supplies, $0.3 for increased self-insurance costs, $0.2 for inspection
and plan check services and $0.7 million for various capital projects.
General Fund expenditures were less than budgeted. Of the total appropriations of $95.1 million, approximately 4.9%, or $4.7 million were
unspent. There were no significant variances.
Capital Asset and Debt Administration

Capital assets. The Citys investment in capital assets for governmental and business-type activities as of June 30, 2014, amounts to $829.6
million (net of accumulated depreciation). This investment in capital assets includes land, buildings and improvements, machinery and equipment,
vehicles and infrastructure (roads, highways, sewer and storm drain systems). The total increase in the Citys investment in capital assets for the
current fiscal year was 0.3%. Major capital asset events during the current fiscal year included the following:
Completed construction of the Police Department Expansion and Training Center,
Completed construction of the I-10/Citrus and the I-10/Cherry Overpasses, and
Continued construction on the I-10/Cherry Overpasses and the 1-15/Duncan Canyon Interchange.
15
Capital Assets
(Net of depreciation)
(000 omitted)
2014
2013
Land
Building and improvements
Furniture and equipment
Vehicles
Infrastructure
Intangibles
Construction in progress
Total
2014
2013
Total
2014
2013
158,717
196,444
5,079
7,480
380,037
729
6,274
92,837
185,161
3,423
6,423
389,272
1,116
48,045
1,476
126
73,101
11
110
1,522
80
74,933
54
-
158,717
197,920
5,205
7,480
453,138
740
6,384
92,837
186,683
3,503
6,423
464,205
1,170
48,045
754,760
726,277
74,824
76,589
829,584
802,866
Additional information on the Citys capital assets can be found in Note 5 on pages 51-52 of this report.
Long-term debt. At the end of the current fiscal year, the Citys total long-term debt outstanding is $105.2 million. This amount is comprised of
$52.5 million of lease revenue bonds which are secured by future revenue sources from the lease of City property and $52.7 million of various
other loans and obligations payable.
Outstanding Debt
(000 omitted)
2014
2013
$
Lease revenue bonds
Claims and judgments
Compensated absences
Other post employment benefits
Other debt
Total outstanding debt $
52,490
11,817
6,750
17,231
4,447
92,735
Total
2014
2013
54,825
10,813
6,391
15,095
602
87,726
206
12,214
12,420
188
12,963
13,151
Additional information on the Citys long-term debt can be found in Note 7 on pages 56-59 of this report.
16
2014
$
52,490
11,817
6,956
17,231
16,661
105,155
2013
$
54,825
10,813
6,579
15,095
13,565
100,877
Economic Factors and Next Years Budget and Rates

In preparing the budget for Fiscal Year 2014-15, managements goal was to produce an operating budget that adhered to City Council goals and
objectives with an emphasis on cost containment. Expansion of the Citys economic base continues to be a City Council priority.
The Operating Budget for Fiscal Year 2014-15 is financially balanced and includes:
General Fund designation of fund balance for contingencies of 15% of recurring appropriations.
An increase in budgeted revenues of $3.6 million (or 4.3%) in the General Fund is primarily attributed to the following;
an increase in sales tax revenue of $1.0 million reflecting the positive economic trends seen statewide
an increase in property tax revenue of $0.36 million reflecting a 4% projected increase in city-wide assessed valuation, offset by one-time
tax increment residual revenue received in the current fiscal year
an increase in franchise fees, business and development-related revenues of $0.46 million reflecting slowly improving economic
conditions
an increase in vehicle license fee (VLF) revenue of $0.79 million reflecting the return of funding related to newly incorporated
annexations (legislation pending)
An increase in budgeted expenditures of $2.6 million or (3.4%) as compared to the Fiscal Year 2013-14 primarily attributed to the following;
$0.84 million contractual obligations related to City staff
$0.53 million of salaries that were previously funded through grants
$0.30 million fleet maintenance cost increases
$0.20 million minimum wage increases
$0.19 million recurring departmental requests
$0.18 million one-time departmental requests
An allocation of $4.89 million of funding for new and ongoing projects across all funds.
Requests for Information

This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City of
Fontanas finances and to show the Citys accountability for the money it receives. Questions concerning any of the information provided in this
report or requests for additional information should be addressed to the Citys Management Services Department at the City of Fontana, 8353
Sierra Avenue, Fontana, CA 92335.
17
18
Basic Financial Statements
Exhibit A
CITY OF FONTANA
June 30, 2014
Governmental
Activities
Assets:
Cash and investments
Receivables:
Accounts
Assessments
Interest
Loans
Loans to Successor Agency
Allowance for doubtful accounts
Internal balances
Due from other governments
Inventories
Deposits
Land held for resale
Restricted assets:
Cash with fiscal agent
Capital assets not being depreciated
Capital assets, net of depreciation
Total assets
200,674,775
Business-Type
Activities
$
4,050,061
438,371
2,052,920
75,091,524
51,905,200
(422,958)
(380,637)
14,462,816
1,249,312
185,558
1,257,528
20,999,132
Total
$
671,975
68,446
8,109,027
3,305,829
(3,310,886)
380,637
8,280
73,706
-
221,673,907
4,722,036
438,371
2,121,366
83,200,551
55,211,029
(3,733,844)
14,471,096
1,323,018
185,558
1,257,528
6,636,435
164,991,112
589,768,990
1,111,961,007
109,904
74,714,458
105,130,508
6,636,435
165,101,016
664,483,448
1,217,091,515
Liabilities:
Accounts payable
Deposits payable
Interest payable
Due to other governments
Unearned revenue
Retentions payable
Noncurrent liabilities:
Due within one year
Due in more than one year
9,726,323
294,176
944,724
10,196,533
4,203,114
968,546
1,677,122
633,730
126,378
21,873
11,403,445
927,906
1,071,102
10,196,533
4,203,114
990,419
12,302,341
80,432,536
965,047
11,454,698
13,267,388
91,887,234
Total liabilities
119,068,293
14,878,848
133,947,141
703,125,448
62,610,261
765,735,709
88,950,773
16,393,922
36,565,986
10,479
890,753
53,953,032
93,002,321
992,892,714
27,641,399
90,251,660
88,950,773
16,393,922
36,565,986
10,479
890,753
53,953,032
120,643,720
1,083,144,374
Net Position:
Restricted for:
Community development
Public safety
Public works
Debt service
Government-access channel
Capital projects
Unrestricted
Total net position
See accompanying notes to financial statements
19
Exhibit B
CITY OF FONTANA
Statement of Activities
For the Year Ended June 30, 2014
Functions/Programs
Governmental activities:
General government:
City council and commissions
City administration
Management services
Information technology
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Total governmental activities
Business-type activities:
Sewer
Water
Total business-type activities
Total functions/programs
Expenses
282,830
4,872,757
2,398,793
5,345,609
10,687,948
Charges for
Services
2,639,107
4,665,644
Program Revenues
Operating
Capital
Contributions
Contributions
and Grants
and Grants
43,125
-
Net (Expense) Revenue and Changes in Net Assets
Total
2,682,232
4,665,644
Governmental
Activities
(282,830)
(4,872,757)
283,439
(5,345,609)
(6,022,304)
Business-type
Activities
Total
(282,830)
(4,872,757)
283,439
(5,345,609)
(6,022,304)
49,815,765
20,793,374
71,174,441
3,724,782
12,928,629
20,006,242
2,866,029
4,916,477
16,194,872
7,586,953
5,988,585
2,726,083
-
2,913,874
6,365,155
3,967,830
-
49,583,149
8,976,820
3,002,188
-
7,830,351
72,143,176
20,531,603
5,988,585
5,728,271
-
(41,985,414)
(20,793,374)
968,735
16,806,821
(6,940,044)
(14,277,971)
(2,866,029)
(41,985,414)
(20,793,374)
968,735
16,806,821
(6,940,044)
(14,277,971)
(2,866,029)
204,897,199
44,717,721
13,246,859
61,605,282
119,569,862
(85,327,337)
(85,327,337)
16,987,089
134,351
15,548,412
-
1,069,865
-
16,618,277
-
17,121,440
$ 222,018,639
15,548,412
$ 60,266,133
$ 13,246,859
1,069,865
$ 62,675,147
16,618,277
136,188,139
(85,327,337)
General revenues:
Taxes:
Property taxes, levied for general purpose
Sales taxes
Franchise taxes
Total taxes
46,049,227
31,440,752
6,276,563
4,642,711
704,132
89,113,385
Intergovernmental, unrestricted:
Motor vehicle in lieu
Investment earnings
Other
Transfers
Total general revenues and transfers
Net position at beginning of year
Restatement of net position
Net position at end of year
20
(368,812)
(134,351)
(368,812)
(134,351)
(503,163)
(503,163)
(503,163)
(85,830,500)
46,049,227
31,440,752
6,276,563
4,642,711
704,132
89,113,385
85,263
8,368,054
5,739,599
1,723,160
452,288
(1,723,160)
85,263
8,820,342
5,739,599
-
105,029,461
19,702,124
949,362,530
23,828,060
992,892,714
(1,270,872)
(1,774,035)
91,859,952
165,743
$ 90,251,660
103,758,589
17,928,089
1,041,222,482
23,993,803
$ 1,083,144,374
Exhibit C
CITY OF FONTANA
Balance Sheet
Governmental Funds
June 30, 2014
Traffic
Congestion
Relief
General
Assets:
Receivables:
Accounts
Assessments
Interest
Loans
Due from other funds
Inventories
Deposits
Advances to other funds
Restricted assets:
Total assets
42,284,010
3,183,295
131,567
31,825,953
(245,690)
3,440,012
6,991,626
170,832
33,058
$
376,900
88,191,563
9,873,668
24,497,620
5,144,354
183,136
5,327,490
Deferred inflows of resources:

Unavailable revenues
Total deferred inflows of resources
3,886,782
3,886,782
1,451,323
1,451,323
203,890
890,753
3,190,424
19,511,605
55,180,619
78,977,291
1,000
10,193,704
10,194,704
Total liabilities, deferred inflows of

resources and fund balances
88,191,563
9,582
44,754
12,630,469
1,938,147
1,000
-
Liabilities, Deferred Inflows and Fund Balances:

Liabilities:
Accounts payable
$
Deposits payable
Retentions payable
Due to other funds
Unearned revenue
Advances from other funds
Total liabilities
Fund balances:
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total fund balances
Special Revenue
Fire
Protection
District
189,774
31,350
12,630,469
12,851,593
24,497,620
10,882,192
Housing
Authority
$
1,471
201,233
$
11,084,896
2,500
2,500
24,434
83,741,123
4,516
4,050
8,566
4,791,829
55,980
8,813,415
827,043
73,192
900,235
83,741,123
8,813,415
21
54,024,254
71,222
71,222
54,024,254
19,909,643
813,434
42,799,315
43,612,749
19,909,643
6,179,121
124,236,623
2,457,638
106,990
864,004
3,440,012
10,196,533
4,203,114
21,268,291
124,236,623
6,636,435
414,499,137
9,510,481
294,176
968,546
3,440,012
10,196,533
4,203,114
55,429,784
84,042,646
9,534,894
9,534,894
3,000
75,791,912
28,547,282
(4,337,791)
100,004,403
$
198,942,177
4,027,589
438,371
2,046,658
75,091,524
51,905,200
(422,958)
3,440,012
14,462,816
1,058,443
185,558
1,257,528
55,429,784
2,963,929
2,963,929
120,000
(23,823,106)
(23,703,106)
$
102,068,182
Total
Governmental
Funds
800,534
438,371
414,783
6,714,293
(177,268)
5,331,810
887,611
3,000
1,257,528
318,658
51,174,020
2,779,012
53,953,032
$
19,744,136
45,507
120,000
-
3,965,606
55,980
3,891,594
7,913,180
$
2,841,391
Other
Governmental
Funds
Traffic
Mitigation
8,843
51,174,020
82,499,697
82,499,697
$
28,500
3,937,106
1,232,860
1,232,860
11,082,396
11,082,396
11,084,896
Capital
Reinvestment
34,178
1,399,733
55,746,762
20,079,247
-
6,456,769
Capital Project
Future
Capital
Projects
55,467,516
180,514,442
3,190,424
54,729,493
27,019,722
320,921,597
$
414,499,137
Exhibit D
CITY OF FONTANA
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position
June 30, 2014
Fund balances of governmental funds
320,921,597
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets, net of depreciation, have not been included as financial resources in governmental fund activity.
752,268,664
Long-term debt and compensated absences have not been included in the governmental funds.
(75,503,367)
Accrued interest payable from the current portion of interest due on long-term debt has not been reported in the governmental funds.
(944,724)
An Internal Service Fund is used by management to charge the costs of fleet management to individual funds. The assets and
liabilities of the Internal Service Fund must be added to the Statement of Net Position.
3,847,160
Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds.
9,534,894
Governmental funds report all contributions in relation to the Annual Required Contribution (ARC) for OPEB as expenditures, but in
the Statement of Net Position any excess or deficiencies in relation to the ARC are recorded as an asset or a liability.
Net position of governmental activities
(17,231,510)
$
22
992,892,714
Exhibit E
CITY OF FONTANA
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
General
Revenues:
Taxes
Licenses and permits
Intergovernmental
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Net change in fund balances
170,644
-
458,943
170,644
120,373
-
85,561
1,343,831
324,372
1,668,203
3,857,087
39,517
214,860
1,872,950
50,272
50,272
Other
Governmental
Funds
Traffic
Mitigation
5,059,314
3,975
286,532
1,420,627
16,812,267
2,658,511
2,367,661
15,531,166
2,550,835
2,308,611
492,700
Totals
$
89,113,385
4,014,081
31,222,032
10,622,985
3,114,133
15,531,166
8,292,701
2,308,611
10,125,947
44,428,910
174,345,041
619,941
144,767
9,631
282,830
4,866,764
2,388,254
5,334,531
7,531,708
5,093,201
190,262
18,039,706
244,841
3,304,672
10,270,836
6,105,796
49,137,099
20,793,356
32,721,384
3,720,967
12,915,801
20,009,693
9,802,816
2,335,000
2,902,744
2,335,000
2,902,744
174,742,947
3,208,132
20,603,094
120,373
5,984,414
85,561
5,063,289
49,261,397
(2,861,790)
9,088,441
7,113,505
338,570
(5,813,770)
(35,289)
(3,395,086)
(4,832,487)
(397,906)
506,692
(405,900)
-
8,408,320
(10,362,947)
3,873,854
-
23,890,997
(22,304,337)
3,873,854
11,458
10,924,885
(8,101,634)
11,458
(98,900)
-
1,006,100
(3,161,200)
-
2,834,709
(98,900)
(2,155,100)
(27,081)
$
390,245
68,698
20,603,094
-
Capital Projects
Future
Capital
Projects
Capital
Reinvestment
90,416,687
45,898,012
33,106,360
79,004,372
(27,081)
Fund Balances:
Beginning of fiscal year, as originally stated
Restatements
Beginning of fiscal year, as restated
27,290,769
379,226
11,573
35,031
-
Housing
Authority
27,716,599
1,863,566
1,344,566
Total other financing sources (uses)
44,043,898
10,824,591
3,436,609
9,611,129
2,601,117
389,968
Other Financing Sources (Uses):

Transfers in
Transfers out
Long-term debt issued
Sale of capital assets
11,980,724
315,849
12,296,573
282,830
4,126,450
2,243,487
5,334,531
7,522,077
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
End of fiscal year
61,536,084
2,214,228
2,429,041
6,609,070
746,472
4,455,453
9,564,549
87,554,897
Expenditures:
Current:
General government:
City administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital Outlay
Debt Service:
Principal
Interest
Special Revenue
Fire
Protection
District
Traffic
Congestion
Relief
78,977,291
4,958,405
338,570
(12,260,110)
13,465,273
1,205,163
6,075,499
48,492
6,123,991
82,161,127
82,161,127
10,194,704
4,958,405
$
11,082,396
3,045,000
(173,756)
-
8,989,541
8,989,541
$
2,871,244
82,499,697
10,794,148
61,558
10,855,706
(2,942,526)
$
7,913,180
23
(2,942,526)
338,570
$
1,919,227
5,471,972
(35,289)
(3,294,294)
100,792
(2,913,260)
5,074,066
54,823,125
(834,804)
53,988,321
(21,993,408)
1,584,596
(20,408,812)
110,452,461
(7,534,798)
102,917,663
275,950,854
39,896,677
315,847,531
(35,289)
$
53,953,032
(3,294,294)
$
(23,703,106)
(2,913,260)
$
100,004,403
5,074,066
$
320,921,597
Exhibit F
CITY OF FONTANA
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances
of Governmental Funds to the Statement of Activities
Net change in fund balances - total governmental funds
5,074,066
Amounts reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlay as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over
their estimated useful lives as depreciation expense. This is the amount of capital assets recorded in the current period.
7,987,317
In the Statement of Activities, only the gain/loss on the sale of capital assets is reported. However, in the governmental funds, the proceeds from the
sale increase financial resources. Thus, the change in net position differs from the change in fund balance by the cost of the capital assets sold.
(3,449,924)
Donations of capital assets increase net position in the Statement of Activities, but do not appear in the governmental funds because they are not
financial resources.
45,535,295
Depreciation expense on capital assets is reported in the Statement of Activities, but they do not require the use of current financial resources.
Therefore, depreciation expense is not reported as expenditures in governmental funds.
(35,143,684)
Revenues in the Statement of Activities that do not provide current financial resources are not reported as unavailable revenues in the funds.
4,706,362
The issuance of long-term debt provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the
Statement of Net Position. Repayment of bond principal is an expenditure in governmental funds, but the repayment reduces long-term
liabilities in the Statement of Net Position.
(1,538,854)
Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures
in governmental funds.
(1,296,694)
The Internal Service Fund is used by management to charge the costs of fleet management to individual funds. The net gain of the Internal Service
Fund is reported with governmental activities.
(34,661)
Governmental funds report all contributions in relation to the Annual Required Contribution (ARC) for OPEB as expenditures, however in the Statement of Activities
only the ARC is an expense.
Change in net position of governmental activities
(2,137,099)
$
24
19,702,124
Exhibit G
CITY OF FONTANA
Page 1 of 4
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
Budget Amounts
Original
Revenues:
Taxes
Intergovernmental
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City administration
Management services
Human resources
Public safety:
Police
Public works
Community services
Engineering
Capital outlay
Total expenditures
Excess (deficit) of
revenues over expenditures
Transfers in
Transfers out
Fund balances - beginning, as restated
Fund balances - ending
Actual
Amounts
Final
60,265,000
2,198,000
3,058,820
5,945,910
750,300
4,637,700
9,612,270
61,750,000
2,390,800
2,268,820
6,694,530
750,300
4,838,200
9,934,202
61,536,084
2,214,228
2,429,041
6,609,070
746,472
4,455,453
9,564,549
Variance with
Final Budget Positive (Negative)
(213,916)
(176,572)
160,221
(85,460)
(3,828)
(382,747)
(369,653)
86,468,000
88,626,852
87,554,897
(1,071,955)
288,610
3,939,560
2,486,540
5,126,560
6,877,840
289,930
4,103,577
2,628,178
5,707,647
7,328,008
282,830
4,126,450
2,243,487
5,334,531
7,522,077
7,100
(22,873)
384,691
373,116
(194,069)
45,533,470
11,479,020
3,343,180
10,186,900
2,389,100
215,100
46,123,266
11,733,031
3,660,813
10,453,208
2,818,447
249,435
44,043,898
10,824,591
3,436,609
9,611,129
2,601,117
389,968
2,079,368
908,440
224,204
842,079
217,330
(140,533)
91,865,880
95,095,540
90,416,687
4,678,853
(5,397,880)
(6,468,688)
(2,861,790)
3,606,898
11,567,100
(8,353,240)
-
11,628,100
(8,092,810)
-
10,924,885
(8,101,634)
11,458
(703,215)
(8,824)
11,458
3,213,860
3,535,290
2,834,709
(700,581)
(2,184,020)
(2,933,398)
79,004,372
79,004,372
76,820,352
76,070,974
25
(27,081)
2,906,317
79,004,372
$
78,977,291
2,906,317
Exhibit G
CITY OF FONTANA
Page 2 of 4
Traffic Congestion Relief - Special Revenue
Budget Amounts
Original
Revenues:
Intergovernmental
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
Engineering
Capital outlay
Total expenditures
Excess (deficit) of
Transfers out
Actual
Amounts
Final
2,150,000
2,150,000
6,942,891
140,000
122,684
7,205,575
11,980,724
315,849
12,296,573
Variance with
5,037,833
175,849
(122,684)
5,090,998
940,950
425,300
2,235,895
9,504,694
1,863,566
1,344,566
372,329
8,160,128
1,366,250
11,740,589
3,208,132
8,532,457
783,750
(4,535,014)
9,088,441
13,623,455
(98,900)
(98,900)
684,850
1,205,163
1,890,013
(98,900)
(98,900)
(4,633,914)
1,205,163
(3,428,751)
(98,900)
(98,900)
8,989,541
1,205,163
10,194,704
13,623,455
13,623,455
26
Exhibit G
CITY OF FONTANA
Page 3 of 4
Fire Protection District - Special Revenue
Budget Amounts
Original
Revenues:
Taxes
Investment earnings
Total revenues
Expenditures:
Current:
Public safety:
Fire
Total expenditures
Excess (deficit) of
Transfers in
Transfers out
Fund balances - beginning
Actual
Amounts
Final
24,400,000
366,000
20,000
24,786,000
25,000,000
366,000
20,000
10,000
25,396,000
27,290,769
379,226
11,573
35,031
27,716,599
Variance with
2,290,769
13,226
(8,427)
25,031
2,320,599
20,426,500
20,616,637
20,603,094
13,543
20,426,500
20,616,637
20,603,094
13,543
4,359,500
4,779,363
7,113,505
2,334,142
1,006,100
(3,161,200)
(2,155,100)
2,204,400
6,123,991
8,328,391
1,006,100
(3,161,200)
(2,155,100)
2,624,263
6,123,991
8,748,254
1,006,100
(3,161,200)
(2,155,100)
4,958,405
6,123,991
11,082,396
2,334,142
2,334,142
27
Exhibit G
CITY OF FONTANA
Page 4 of 4
Housing Authority Low/Mod Housing Fund - Special Revenue
Budget Amounts
Original
Revenues:
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City administration
Capital outlay
Total expenditures
Excess (deficit) of
Fund balances - beginning
Actual
Amounts
Final
80,000
46,000
126,000
252,000
46,000
298,000
390,245
68,698
458,943
Variance with
138,245
22,698
160,943
80,590
80,590
113,590
112,100
225,690
120,373
120,373
(6,783)
112,100
105,317
45,410
72,310
338,570
266,260
45,410
82,161,127
82,206,537
72,310
82,161,127
82,233,437
338,570
82,161,127
82,499,697
266,260
266,260
28
Exhibit H
CITY OF FONTANA
Proprietary Funds
June 30, 2014
Sewer
Operations
Assets:
Current Assets:
Accounts receivables
Interest receivable
Loans receivable
Inventories
Total current assets
20,836,888
671,975
67,663
6,303,366
3,305,829
(3,310,886)
8,280
73,706
Business-type Activities
Enterprise Funds
Non-Major
Enterprise Fund Water
Operations
27,956,821
Noncurrent Assets:
Capital assets, not being depreciated
Total noncurrent assets
162,244
783
1,805,661
-
Total assets
Liabilities:
Current Liabilities:
Accounts payable
Deposits payable
Interest payable
Retentions payable
Compensated absences payable - current
Loans payable - current
Total current liabilities
Totals
1,968,688
109,904
74,714,458
74,824,362
Governmental
Activities
Internal Service
Fund Fleet
Operations
20,999,132
671,975
68,446
8,109,027
3,305,829
(3,310,886)
8,280
73,706
1,732,598
22,472
6,262
190,869
29,925,509
1,952,201
109,904
74,714,458
74,824,362
2,491,438
2,491,438
102,781,183
1,968,688
104,749,871
4,443,639
1,668,043
633,730
126,378
21,873
203,090
761,957
3,415,071
9,079
9,079
1,677,122
633,730
126,378
21,873
203,090
761,957
3,424,150
215,843
215,843
Noncurrent Liabilities:
Compensated absences payable
Loans payable
Total noncurrent liabilities
Total liabilities
Net Position:
Unrestricted
2,554
11,452,144
2,554
11,452,144
11,454,698
11,454,698
14,869,769
9,079
14,878,848
215,843
62,610,261
25,301,153
1,959,609
62,610,261
27,260,762
2,491,438
1,736,358
Total net position
87,911,414
1,959,609
89,871,023
4,227,796
Total Liabilities and Net Position
102,781,183
1,968,688
104,749,871
4,443,639
Reconciliation of Net Position to the Statement of Net Position

Net Position per Statement of Net Position - Proprietary Funds
89,871,023
Prior years' accumulated adjustment to reflect the consolidation of internal

service fund activities related to enterprise funds
380,637
$
Net position per Statement of Net Position
29
90,251,660
Exhibit I
CITY OF FONTANA
Statement of Revenues, Expenses and Changes in Fund Net Position
Proprietary Funds
Sewer
Operations
Operating Revenues:
Other revenue
15,368,180
180,232
Total revenues
15,548,412
Operating Expenses:
Personnel costs
Operating costs
Contractual
Depreciation
2,410,620
745,734
10,673,450
2,985,881
Total operating expenses

Operating income (loss)
Non-Operating Revenues (Expenses):
Investment earnings
Interest payments
Total non-operating revenues (expenses)
Income (loss) before contributions
and transfers

$
15,368,180
180,232
3,590,240
81,961
3,672,201
1,130
133,221
-
2,410,620
746,864
10,806,671
2,985,881
691,901
1,652,289
644,552
872,580
16,815,685
(1,267,273)
134,351
(134,351)
16,950,036
(1,401,624)
3,861,322
(189,121)
464,060
(228,797)
(11,772)
-
452,288
(228,797)
75,353
-
235,263
(11,772)
223,491
75,353
(146,123)
-
(1,685,305)
Net Position:
Beginning of fiscal year
Restatements
Governmental
Activities
Internal Service
Fund Fleet
Operations
15,548,412
1,069,865
103,440
(1,826,600)
Totals
(1,032,010)
Capital contributions - connection fees

Transfers in
Transfers out
Net position at end of year
Enterprise Funds
Non-Major
Operations
(146,123)
(1,178,133)
(113,768)
1,069,865
103,440
(1,826,600)
136,500
-
(1,831,428)
22,732
89,430,976
165,743
2,105,732
-
91,536,708
-
4,205,064
-
89,596,719
2,105,732
91,536,708
4,205,064
87,911,414
1,959,609
89,705,280
Reconciliation of Changes in Net Position to the Statement of Activities:

Changes in Net Position, per the Statement of Revenues, Expenses and Changes in Fund Net
Position - Proprietary Funds
Adjustment to reflect the consolidation of internal service activities related to enterprise funds
Changes in Net Position of Business-Type Activities per Statement of Activities
30
(1,831,428)
.
$
57,393
(1,774,035)
4,227,796
CITY OF FONTANA
Exhibit J
Statement of Cash Flows

Proprietary Funds
Sewer
Operations
Cash Flow from Operating Activities:
Cash received from customers
Cash payments to suppliers of goods and services
Cash payments to employees for services
15,641,885
(11,548,227)
(2,393,555)
Net cash provided by (used for) operating activities
Enterprise Funds
Non-Major
Operations
$
1,700,103
Cash Flows from Noncapital Financing Activities:

Transfers received
Transfers paid
(135,378)
-
Totals
$
(135,378)
15,641,885
(11,683,605)
(2,393,555)
Governmental
Activities
Internal Service
Fund Fleet
Operations
$
3,675,076
(2,279,086)
(691,901)
1,564,725
704,089
103,440
(1,826,600)
103,440
(1,826,600)
136,500
-
Net cash provided by (used for) noncapital financing activities
(1,723,160)
(1,723,160)
136,500
Cash Flows from Capital and Related Financing Activities:

Payments for debt service - principal payments
Payments for debt service - interest payments
Capital contributions
Acquisition and construction of capital assets
Net cash provided by (used for) capital and related financing activities
(748,504)
(236,314)
1,069,865
(1,221,294)
(748,504)
(236,314)
1,069,865
(1,221,294)
(1,459,845)
(1,136,247)
(1,136,247)
(1,459,845)
Cash Flows from Investing Activities:

Investment earnings
Net cash provided by investing activities
Net increase (decrease) in cash and cash equivalents
844,422
60,789
905,211
77,743
844,422
60,789
905,211
77,743
(314,882)
Cash and cash equivalents - beginning of year
(74,589)
21,151,770
Cash and cash equivalents - end of year
20,836,888
(389,471)
236,833
(541,513)
21,388,603
2,274,111
162,244
20,999,132
1,732,598
(134,351)
(1,401,624)
(189,121)
Reconciliation of Operating Income to Net Cash Provided by (Used for) Operating Activities:
Operating Income (Loss)
(1,267,273)
Adjustments to Reconcile Operating Income (Loss) to Net Cash

Provided (Used) by Operating Activities:
Depreciation
Changes in Assets and Liabilities:
Accounts receivable
Inventories
Accounts payable
Deposits payable
Accrued compensated absences
Retentions payable
Net cash provided by (used for) operating activities
2,985,881
81,334
(197)
5,427
(308,409)
12,336
17,065
8,196
$
Schedule of Noncash Investing and Capital and Noncapital Financing Activities

Noncash Investing Activities - Changes in fair value of investments
$
(1,027)
-
872,580
81,334
(197)
5,427
(309,436)
12,336
17,065
8,196
1,700,103
(135,378)
1,564,725
(103,135)
(20,067)
(123,202)
31
2,985,881
2,875
(28,456)
46,211
$
704,089
Exhibit K
CITY OF FONTANA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2014
Agency
Funds
Assets:
Receivables (net):
Assessments
Interest
Loans receivable
Deposits
Restricted assets:
Capital assets not being depreciated
Total assets
3,428,901
Private Purpose
Trust Fund
Successor Agency
of the Former RDA
$
362,765
11
-
Liabilities:
Accounts payable
Deposits payable
Interest payable
Due to bondholders
Long-term liabilities:
Due in one year
Due in more than one year
Total liabilities
23,645,945
27,437,622
630
3,428,282
24,008,710
25,367,861
1,244,685
4,065,795
(1,971,279)
128,327
6,859,096
27,437,622
9,829,051
33,256,437
50,561,961
129,341,934
62,582
101,759
5,082,421
12,965,000
596,155,679
614,367,441
Net Position:
Held in trust for other purposes
Total Net Position
32
(485,025,507)
(485,025,507)
Exhibit L
CITY OF FONTANA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
Private Purpose
Trust Fund
Successor Agency
of the Former RDA
Additions:
Contributions from other governments
Interest and change in fair value of investments
Other revenue
Total additions
33,256,236
804,464
294,573
34,355,273
Deductions:
Administrative expenses
Interest expense
Contractual services
Contributions to other governments
Depreciation expense
52,585
26,762,655
8,713,745
29,194,654
3,193,089
Total deductions
67,916,728
(33,561,455)
Changes in net position

Net Position - Beginning of the Year
Restatements
(449,262,893)
(2,201,159)
(451,464,052)
Net Position - End of the Year
33
(485,025,507)
34
CITY OF FONTANA
I.
Note 1.
a.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization and Summary of Significant Accounting Policies
Description of the Reporting Entity
The City of Fontana was incorporated on June 25, 1952, under the laws of the State of California and enjoys all the rights and privileges applicable
to a General Law City. It is governed by an elected five-member board. As required by generally accepted accounting principles, these financial
statements present the City of Fontana (the primary government) and its component units. The component units discussed below are included in
the reporting entity on a blended basis because their governing bodies are the same as the primary government and because of their operational
or financial relationship with the City of Fontana. Separate financial statements are not prepared as they involve only one fund which is presented
in this report. The City operates under a Council-Manager form of government, and currently provides a wide variety of services to its citizens,
including police, public services, community development, general administrative and other services.
Blended Component Units:
The Fontana Industrial Development Authority was established February 3, 1981, pursuant to Government Code Section 91500 of the
State of California for the purpose of encouraging and financing industrial development within areas of the City of Fontana. There was no
activity for the year being reported therefore the Fontana Industrial Development Authority is not presented in this report.
The Fontana Public Financing Authority was established on May 2, 1989, pursuant to Government Code Section 6500 of the State of
California (Joint Exercise of Powers). Its purpose is to assist in the financing of capital improvements and working capital requirements of the
City, the former Redevelopment Agency and any other eligible local agencies. Separate financial statements are not available for the
Authority.
The Fontana Housing Authority was established May 3, 1994, pursuant to Government Code Section 34240 of the State of California for the
purpose of rehabilitating and increasing the low- and moderate-income housing stock in the City of Fontana. The Fontana Housing Authority
operates as a separate entity; however, it is under control of the City of Fontana and its governing body. Separate financials statements are
not available for the Authority.
The Fontana Community Foundation was established on April 27, 2005, pursuant to Section 501(c)(3) of the Internal Revenue Code of
1986 for the purpose of aiding and assisting in the implementation, improvement and maintenance of public services that preserve and
promote the health and welfare and education of local citizenry of the City of Fontana. The Fontana Community Foundation operates as a
separate entity; however, it is under control of the City of Fontana and its governing body. Separate financials statements are not available for
the Foundation.
The Fontana Fire Protection District was established on July 1, 2008 pursuant to the State of California Health and Safety Code Section
13800 for the purpose of providing fire suppression, emergency medical, fire prevention and education services within the city limits and the
unincorporated area within the Districts Sphere of Influence. The Fontana Fire Protection District operates as a separate special district;
however, it is under control of the City of Fontana and its governing body. Separate financials statements are not available for the District.
35
CITY OF FONTANA
b. Government-Wide and Fund Financial Statements

The government-wide financial statements include a statement of net position and a statement of activities. These statements present summaries
of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these
statements. For the most part, the effect of interfund activities has been removed from these statements. Governmental activities, which normally
are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on
fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues.
Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or
applicants who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not
properly included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded
from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as
separate columns in the fund financial statements.
c.
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as
are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar
items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of
accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they
are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers
revenues to be available if they are collected within 60 days of the end of the current fiscal period or 180 days for certain intergovernmental
revenues. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as
well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
The Citys fiduciary funds consist of agency funds and a private purpose trust fund. Agency funds are used to account for situation where the
governments role is purely custodial. All assets reported in an agency fund are offset by a liability to the part on whose behalf they are held.
Agency funds have no measurement focus. Private purpose trust funds are accounted for using the economic resources measurement focus and
the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while
expenses are recognized in the period in which the liability is incurred.
Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and
so have been recognized as revenue of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal
36
CITY OF FONTANA
period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and
available only when cash is received by the City.
The City reports the following major governmental funds:
The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be
accounted for in another fund.
The Traffic Congestion Relief Special Revenue Fund accounts for the receipt of voter-approved (Measure I) tax revenue relating to the
relief of traffic congestion through maintenance and upkeep of streets and highways.
The Fire Protection District Special Revenue Fund accounts for the cost of fire suppression, emergency medical, fire prevention and
education services incurred by the District within the Citys Sphere of Influence.
The Housing Authority Special Revenue Fund accounts for the assets and activities transferred from the Former Fontana Redevelopment
Agency that will be monies to be used to increase and improve the community's supply of low and moderate income housing.
The Capital Reinvestment Fund accounts for discretionary infrastructure projects.
The Future Capital Projects Fund accounts for capital improvement reimbursements from the San Bernardino Associated Governments
(SANBAG) that is used for general infrastructure improvements throughout the City.
The Traffic Mitigation Capital Project Fund accounts for the revenues received from develop impact fees which, in turn, are expended for
traffic studies, planning and construction of traffic flow improvements.
The City reports the following major proprietary fund:
The Sewer Operations Fund is used to account for the operation of the Citys sewer utility system, a self-supporting activity which renders
services on a user charge basis to residences and businesses located in the City.
Additionally, the City reports the following fund types:
Governmental Fund Types
Special Revenue Funds to account for the proceeds of specific revenue resources (other than major capital projects) that are legally
restricted to expenditures for specific purposes.
Debt Service Funds to account for the accumulation of resources for, and the payment of, long-term debt obligation principal, interest and
related costs.
37
CITY OF FONTANA
Capital Project Funds to account for financial resources to be used for the acquisition or construction of major capital facilities.
Proprietary Fund Types
Enterprise Funds to account for operations that are financed and operated in a manner similar to private business enterprises, where the
intent of the City Council is that the costs (including depreciation) of providing goods and services to the general public on a continuing basis
be financed or recovered primarily through user charges.
Internal Service Fund to account for financial transactions related to replacement of City-owned vehicles and equipment. These services
are provided to other departments or agencies of the City, on a cost reimbursement basis.
Fiduciary Fund Types
Agency Funds to account for assets held by the City in a custodial capacity as a trustee or as an agent. These assets include deposits
placed with the City by developers, individuals and groups to obtain future services; and special taxes and assessments used to pay principal
and interest on related bonds with no direct City liability. These deposits are reduced by payments and/or refunds to individuals or entities at
some future time. Agency funds are custodial in nature and do not involve measurement of results of operations.
Private Purpose Trust Fund - accounts for the assets and liabilities of the former redevelopment agency and is allocated revenue to pay
estimated installment payments of enforceable obligations until obligations of the former redevelopment agency are paid in full and assets
have been liquidated.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general
rule are charges between the Citys sewer function and various other functions of the City. Elimination of these charges would distort the direct
costs and program revenues reported for the various functions concerned.
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result
from providing services and producing and delivering goods in connection with a proprietary funds principal ongoing operations. The principal
operating revenues of the enterprise funds and the internal service fund are charges to customers for sales and services. Operating expenses for
enterprise funds and internal service fund include the costs of sales and services, administrative expenses, and depreciation on capital assets. All
revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the Citys policy to use restricted resources first, then unrestricted
resources as they are needed.
38
CITY OF FONTANA
d. Assets, Liabilities and Net Position or Fund Balance

Deposits and Investments
The Citys cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of
three months or less from the date of acquisition.
Investments for the City are reported at fair value. The Citys policy is generally to hold investments until maturity or until market values equal or
exceed cost. The State Treasurers Investment Pool operates in accordance with appropriate State laws and regulations. The reported value of
the pool is the same as the fair value of the pool shares.
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either
due to/from other funds (current portion of interfund loans) or advances to/from other funds (the non-current portion of interfund loans). All
other outstanding balances between funds are reported as due to/from other funds. Any residual balances outstanding between the
governmental activities and business-type activities are reported in the government-wide financial statements as internal balances.
Advances between funds, as reported in the fund financial statements, are offset by a non-spendable fund balance reserve account in applicable
governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.
The City has elected, by ordinance, that the duties of assessing and collecting property taxes be performed by the San Bernardino County
Assessor and Tax Collector, respectively. Tax levies cover the period from July 1 to June 30 of each year. All tax liens attach annually on
January 1 preceding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal property as of January 1. Secured
property taxes are levied against real property and are due and payable in two equal installments. The first installment is due on November 1 and
becomes delinquent if not paid by December 10. The second installment is due on February 1 and becomes delinquent if not paid by April 10.
Unsecured personal property taxes are due on July 1 each year and become delinquent if not paid by August 31.
Functional Classifications
Expenditures of the Governmental funds are classified by function. Functional classifications are defined as follows:
General Government includes legislative activities which have a primary objective of providing legal and policy guidelines for the City. Also
included in this classification are those activities which provide management or support services across more than one functional area.
Public Safety includes those activities which involve the protection of people and property.
Public Works includes those activities which involve the maintenance and improvement of City streets, roads and park department
development and maintenance.
Community Development includes those activities which enhance the general quality of life and for protective inspections except those related
to fire.
39
CITY OF FONTANA
Community Services includes those activities which provide all cultural and recreational programs and facilities.
Engineering includes those activities which provide specialized skills and knowledge in support of the operation of government.
Inventories, Prepaids and Land Held for Resale
All inventories are valued at cost using the first-in, first-out (FIFO) method. Inventories consist of expendable supplies held for consumption.
Inventory costs are recorded as expenditures when used.
The General Fund inventory is accounted for using the consumption method and is offset by a reservation of fund balance in the fund-level
statements, which indicates that it does not constitute available spendable resources.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and
fund financial statements.
Land purchased for resale is capitalized as inventory at acquisition cost or net realizable value, if lower.
Restricted Assets
Restricted assets represent unexpended bond proceeds, interest earnings thereon and reserve amounts of certificates of participation, tax
allocation bonds, and special assessment bonds. Under the related resolutions and indentures, the remaining proceeds are restricted for the use
of future construction of improvements to the respective projects, for debt service or for reserve requirements. The majority of these assets are
held by trustees and fiscal agents.
Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, sidewalks, and similar items), are reported in the
applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City
as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at
historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the
date of donation.
In accordance with GASB 34, the City has reported general infrastructure assets acquired in prior and current years. The costs of normal
maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital
assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of
business-type activities is included as part of the capitalized value of the assets constructed.
40
CITY OF FONTANA
Property, plant and equipment of the primary government is depreciated using the straight-line method over the following estimated useful lives:
Asset
Buildings and improvements
Machinery and equipment
Vehicles
Infrastructure
Years
40-55 years
3-20 years
5-20 years
20-30 years
Deferred Outflows/Inflows of Resources

In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate
financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will
not be recognized as an outflow of resources (expense/ expenditure) until then. The government does not have any items that qualifies for
reporting in this category.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate
financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not
be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified
accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the
governmental funds balance sheet. The governmental funds report unavailable revenues for revenues that are measurable but are not collected
within 60 days of the end of the current fiscal period. These amounts are deferred and recognized as an inflow of resources in the period that the
amounts become available.
Compensated Absences
It is the Citys policy to permit employees to accumulate earned but unused personal leave which includes both vacation and sick pay benefits. All
personal leave is accrued when incurred in the government-wide, proprietary, and fiduciary fund financial statements. The General Fund and the
Sewer Operations Fund are typically used to liquidate these obligations. A liability for these amounts is reported in governmental funds only if they
have matured, for example, as a result of employee resignations and retirements.
Long-Term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term
obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net
position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable
are reported net of the applicable bond premium or discount.
The City implemented GASB Statement 65, Items Previously Reported as Assets and Liabilities. GASB 65, among other things, amends prior
guidance with respect to the treatment of debt issuance costs. Debt issuance costs should be recognized in the period incurred rather than
reported on the statement of net position as deferred charges and recognized systematically over the life of the debt.
41
CITY OF FONTANA
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the
current period. The face amount of debt issued is reported as other financial sources. Premiums received on debt issuances are reported as
other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the
actual debt proceeds received, are reported as debt service expenditures.
Net position flow assumption
Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted
resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide and
proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is
the governments policy to consider restricted net position to have been depleted before unrestricted net position is applied.
Fund balance flow assumptions
Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed,
assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund
balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to
be applied. It is the governments policy to consider restricted fund balance to have been depleted before using any of the components of
unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance
is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.
e. Reconciliation of Government-Wide and Fund Financial Statements

Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Government-Wide Statement of Net Position
The governmental fund balance sheet includes a reconciliation between fund balance of governmental funds and net position of governmental
activities as reported in the government-wide statement of net position. One element of that reconciliation explains that long-term debt and
compensated absences have not been included in the governmental funds. The detail of this $75,503,367 long-term debt difference is as follows:
Lease revenue bonds payable
Loan payables
Bond premium to be amortized
$ 52,490,000
3,873,854
11,816,584
6,750,336
572,593
Net adjustment to reduce fund balances of governmental

funds to arrive at net position of governmental activities
$ 75,503,367
42
CITY OF FONTANA
Explanation of Certain Differences Between the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund
Balances and the Government-Wide Statement of Activities
The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund
balances total governmental funds and changes in net position of governmental activities as reported in the government-wide statement of
activities. One element of that reconciliation states that the issuance of long-term debt provides current financial resources to governmental
funds, but the issuing debt increases long-term liabilities in the statement of net position. Repayment of bond principal is an expenditure in
governmental funds, but the repayment reduces long-term liabilities in the statement of net position. The details of this ($1,538,854) difference
are as follows:
Principal repayments:
Lease revenue bonds
Loans payable
$ 2,335,000
(3,873,854)
Net adjustment to increase net changes in fund balances

of governmental funds to arrive at changes in net position
of governmental activities
($1,538,854)
Another element of that reconciliation states that some expenses reported in the statement of activities do not require the use of current financial
resources and therefore are not reported as expenditures in governmental funds. The details of this ($1,296,694) are as follows:
Accrued Interest
Amortization of bond premiums/discounts
($1,003,725)
(359,295)
36,715
29,611
Net adjustment to increase net changes in fund balances

of governmental funds to arrive at changes in net position
of governmental activities
43
($1,296,694)
CITY OF FONTANA
II.
Note 2.
STEWARDSHIP
Stewardship, Compliance and Accountability
Budgetary Information
Annual budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).
The City uses the following procedures in establishing the budgetary data reflected in the financial statements. After January 1, department heads
prepare estimates for required appropriations for the fiscal year commencing the following July 1. The proposed budget includes estimated
expenditures and forecasted revenues for the fiscal year. The data is presented to the City Manager for review. Prior to June 1, the City Manager
submits to the City Council a proposed operating budget for the upcoming fiscal year. The operating budget includes a summary of the proposed
expenditures and financial resources of the City, as well as historical data for the preceding five fiscal periods. Public meetings are conducted at
the civic center to obtain taxpayer comments. The City Council adopts the budget by June 30 through passage of an adopting resolution.
Budgets were legally adopted for the general, special revenue, debt service and all capital project funds during the fiscal year ended June 30,
2014. This appropriated budget covers substantially all City expenditures. All appropriated amounts shown are as originally adopted or as
amended by the City Council. During the year, supplementary appropriations in the Governmental Funds were approved in the amount of
$116,108,781.
Additionally, amounts representing projects that were not completed were unappropriated at the end of the year, and
reappropriated in the following year. Unexpended appropriations lapse at the year end.
The legal level of control is at the department level. Department heads are authorized to transfer budgeted amounts within their departments,
within the same funds, with the approval of the City Manager. Transfers of appropriations between departments and between funds may be made
only by authority of the City Council. Formal budgetary integration is employed as a management control device during the fiscal year for all
governmental funds.
Encumbrance accounting is employed in governmental funds. Encumbrances (e.g., purchase orders, contracts) outstanding at year end do not
constitute expenditures or liabilities because the commitments will be reappropriated and honored during the subsequent year.
There were excess expenditures over appropriations in certain funds at the department level. However, this did not result in a negative fund
balance of the individual funds because of expenditure savings from other departments in the fund and/or adequate revenues or sources in the
fund to offset expenditures. Excess of expenditures over appropriations in the individual major funds at the department level are as follows:
Expenditures
General Fund
General Government
City administration
Human resources
4,126,450
7,522,077
44
Appropriations
4,103,577
7,328,008
Excess
22,873
194,069
CITY OF FONTANA
All funds with expenditures exceeding appropriations are reviewed by the City as part of its regular quarterly budget report to ensure that adequate
revenues and/or other sources are available to cover these expenditures. In the event that revenues and other sources are not sufficient to fund
the following years planned expenditures, the budget for the following fiscal year may be adjusted to ensure that there are no fund balance deficits
in any funds. Excess of expenditures over appropriations at the fund level are as follows:
Expenditures
General Fund
Spcial Revenue Funds
AB 3229 State COPS Program
Lighting District #3 Hunter's Ridger
Capital Projects
San Sevaine Flood Control
Park Development
Appropriations
Excess
326,783
32,899
300,000
32,000
26,783
899
115,604
742,455
112,420
631,957
3,184
110,498
A budgetary comparison is not presented for the Down Payment Assistance special revenue fund as it did not have a legally adopted annual
budget. Budgetary schedules for all other governmental funds are presented in the fund financial statements or the combining and individual fund
statements and schedules.
Deficit Fund Balance

As of June 30, 2014, the following funds had deficit fund balances:
Special Revenue Funds:
Prop 1B
Grants
Office of Traffic Safety
Community Service Reimbursements
Capital Project Funds:
Traffic Mitigation
Capital Improvements
(2,233,503)
(1,236,124)
(146,380)
(590,062)
(23,703,106)
(143,421)
These deficit fund balances will be addressed through future year revenues and transfers.
45
CITY OF FONTANA
III. DETAILED NOTES ON ALL FUNDS

Note 3.
Cash and Investments
The City follows the practice of pooling cash and investments of all funds except for restricted funds generally held by outside custodians and
funds in its employees deferred compensation plans. Each funds portion of total cash and investments is summarized by fund type in the
combined balance sheet as equity in pooled cash and investments. Amounts in the Citys deferred compensation plan are no longer reported on
the Citys balance sheet as they are held in trust.
Interest income earned on pooled cash and investments is allocated to those funds which are required by law, local ordinance, administrative
action or agreements to receive interest. Such allocation is made annually, at a minimum, based on the weighted average cash balances in each
fund receiving interest. Interest income from cash and investments, which are restricted, is credited directly to the related fund.
Cash and
Investments
Fiduciary funds
Restricted Assets
Cash with
Fiscal Agent
Total
$ 200,674,775
20,999,132
28,796,762
6,636,435
33,474,996
$ 207,311,210
20,999,132
62,271,758
$ 250,470,669
40,111,431
$ 290,582,100
GASB Statement No. 31

The City adopted GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, as of
July 1, 1997. GASB Statement No. 31 establishes fair value standards for investments in participating interest earning investment contracts,
external investment pools, equity securities, option contracts, stock warrants and stock rights that have readily determinable fair values.
Accordingly, the City reports its investments at fair value in the balance sheet. All investment income, including changes in the fair value of
investments, is recognized as revenue in the operating statement.
Investments and Interest Receivable Restricted
Restricted assets represent unexpended financing proceeds, interest earnings thereon and reserved amounts of certificates of participation, tax
allocation bonds, and special assessment bonds. Under the related resolutions and indentures, the remaining proceeds are restricted for the use
of future construction or improvement to the respective projects, for debt service or for reserve requirements. The majority of these assets are
held by trustees and fiscal agents.
46
CITY OF FONTANA
Authorized Investments
Under the provisions of the Citys investment policy and in accordance with Section 53601 of the California Government Code, the City may invest
in the following types of investments:
State Treasurers Local Agency Investment Fund (LAIF)
Corporate Obligations (medium-term notes and bonds)
U.S. Government Securities
Mutual Funds
Bankers Acceptances
Mortgage Pass-Through Securities (FHLMC or FNMA only)

Commercial Paper
Certificates of Deposit
Negotiable Certificates of Deposit
Investment Contracts
It is the Citys policy not to invest in Small Business Administration Obligations (SBAs), Repurchase Agreements, Reverse Repurchase
Agreements, Financial Futures and Financial Option Contracts, or California State and Local Agency Obligations even though such investments
are authorized under the California Government Code. All investments present at June 30, 2014 and during the fiscal year conform to the Citys
investment policy.
The Citys idle cash in the following bond accounts is invested in investment agreements. The type of securities held under the investment
agreements comply with the Government Code and the Citys investment policy.
The bond reserve account of $808,836 from the 2003 Lease Revenue Bonds (Police Facility Refunding Project) is invested in an investment
agreement with an annual rate of 3.982% through the year 2016.
The bond reserve account of $914,120 from the 2000 Downtown Tax Allocation Refunding Bonds is invested in an investment agreement with
an annual rate of 5.47% through the year 2021.
The bond reserve account of $1,497,646 from the 2003 Southwest Industrial Park Subordinate Tax Allocation Bonds is invested in an
investment agreement with an annual rate of 4.36% through the year 2033.
Local Agency Investment Fund (LAIF)
The LAIF is a special fund of the California State Treasury, secured by the full faith and credit of the State of California, through which local
governments may pool investments. Each city may invest up to $50,000,000 in LAIF for each entity. Investments in LAIF are highly liquid as
deposits can be converted to cash within twenty-four (24) hours without loss of interest earned to such date.
LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State
Treasurers Office audits the fund annually. The fair value of the position in the State pool is the same as the value of the pool shares.
Deposits
At June 30, 2014, the carrying amount of the Citys deposits was $32,598,394 and the bank balance was $34,979,980. The $2,381,586 difference
represents outstanding checks and other reconciling items.
47
CITY OF FONTANA
The California Government Code requires California banks and savings and loan associations to secure an Entitys deposits by pledging
government securities with a value of 110% of an Entitys deposits. California law also allows financial institutions to secure Entity deposits by
pledging first trust deed mortgage notes having a value of 150% of an Entitys total deposits. The City Treasurer may waive the collateral
requirement for deposits which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state chartered banks is
held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits
with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California, as an Agent of
Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section
53655, the placement of securities by a bank or savings and loan association with an Agent of Depository has the effect of perfecting the security
interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held
for, and in the name of, the local government agency.
Credit Risk
The Citys investment policy limits investments in medium term notes (MTNs) and federal securities to those in a rating category of A or its
equivalent or better by Moodys or Standard and Poors rating service. As of June 30, 2014, the Citys investment in medium term notes, federal
securities and money market funds consisted of the following:
Medium Term Notes
General Electric Capital Corp
JP Morgan Chase & Co
Moody's
Rating
A1
Aaa
Federal Securities
Federal Home Loan Bank Note
Federal Home Loan Mortgage Corp
Federal National Mortgage Associa
Moody's
Rating
AA+
AA+
AA+
Money Market Funds

BNY Hamiliton Treasury
Dreyfus Treasury Cash Mgmt
Fidelity
First American Treasury
US Bank
Wells Fargo Advantage Gov't
Wells Fargo Treasury Plus
Moody's
Rating
Aaa
Aaa
Aaa
Aaa
Aaa
Aaa
Aaa
As of June 30, 2014, the Citys investment in external investment pools and investment agreements are unrated.
Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to
recover deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for
investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of
investment or collateral securities that are in the possession of an outside party. The City does not have a policy for custodial credit risk
associated with deposits or investments.
As of June 30, 2014, none of the Citys deposits or investments were exposed to custodial credit risk.
48
CITY OF FONTANA
Concentration of Credit Risk

The Citys investment policy imposes restrictions for certain types of investments with any one issuer. With respect to concentration risk, as of
June 30, 2014, the City has not invested more than 15% of its total investments in any one issuer.
In addition, GASB 40 requires a separate disclosure if any single issuer comprises more than 5% of the total investment value. As of June 30,
2014, the City has investments with the following issuers which exceed 5% of the total investment value:
Federal National Mortgage Association (FNMA)
Federal Home Loan Bank Note (FHLB)
Federal Home Loan Mortgage Corp. (FHLMC)
90,329,320
67,649,076
44,561,550
35.014%
26.222%
17.273%
Investments guaranteed by the U.S. Government and investments in mutual funds and external investment pools are excluded from this
requirement.
Interest Rate Risk
The Citys investment policy limits investment maturity as a means of managing its exposure to fair value losses arising from increasing interest
rates. The Citys investment policy states that at least 10% of the Citys portfolio shall mature in one year or less. The only exception to this
maturity limit shall be the investment of the gross proceeds of tax-exempt bonds. The City has elected to use the segmented time distribution
method of disclosure for its interest rate risk.
As of June 30, 2014, the City had the following investments and maturities:
6 months
or less
U.S. Government Securities
Corporate Obligations
State Investment Pool
Mutual Funds
Investment Contracts
Investment Maturities
1 to 3
years
6 months
to 1 year
3 to 5
years
More than
5 years
Fair
Value
1,447,953
35,710,414
-
5,164,300
778,403
$ 202,539,946
9,988,669
-
2,354,021
$ 202,539,946
15,152,969
1,447,953
35,710,414
3,132,424
$ 37,158,367
5,942,703
$ 212,528,615
2,354,021
$ 257,983,706
49
CITY OF FONTANA
Note 4.
Receivables
Receivables as of June 30, 2014, for the Citys individual major funds and non-major, proprietary major and non-major, and fiduciary funds in the
aggregate, including the applicable allowances for uncollectible accounts, are as follows:
General
Accounts
Assessments
Interest
Loans
Less allowance for
doubtful accounts
Accounts
Assessments
Interest
Loans
Less allowance for
doubtful accounts
3,183,295
131,567
31,825,953
$ 35,140,815
Special Revenue
Traffic
Fire Protection
Congestion Relief
District
$
9,582
44,754
12,630,469
$ 12,684,805
245,690
$ 34,895,125
$ 12,684,805
Nonmajor
Governmental
Funds
Sewer
Operations
800,534
438,371
414,783
6,714,293
8,367,981
671,975
67,663
6,303,366
3,305,829
$ 10,348,833
177,268
$
8,190,713
7,037,947
34,178
1,399,733
55,746,762
20,079,247
$ 77,259,920
1,471
$ 77,259,920
Nonmajor
Proprietary
Funds
$
3,310,886
$
1,471
1,471
783
1,805,661
1,806,444
1,806,444
45,507
45,507
8,843
Fiduciary
Funds
22,472
6,262
28,734
8,843
8,843
-
Internal
Service
Funds
Capital Project
Future Capital
Traffic
Projects
Mitigation
Housing
Authority
28,734
362,765
1,244,696
4,065,795
5,673,256
45,507
Total
$
4,722,036
801,136
3,366,062
87,266,346
55,211,029
$ 151,366,609
1,971,279
5,705,123
3,701,977
$ 145,661,486
Note: The allowance for doubtful accounts for non-major governmental funds is equal to 100% of the delinquent special assessments receivable at
June 30, 2014.
Due to the uncollectibility of the loans to the Successor Agency, an allowance for doubtful accounts has been recorded at June 30, 2014 for the
loans that are pending approval by the State Department of Finance as enforceable obligations. An allowance has been recorded for these loans
50
CITY OF FONTANA
in the amount $3,305,829 in Sewer Operations funds. This allowance will remain in place until the State Department of Finance makes further
determinations regarding the probability of collection on the loan balances. Several loans have been approved by the State Department of
Finance, thus an allowance has not been recorded for the loans in the amounts of $31,038,115 and $20,079,247 in the General and Housing
Authority funds, respectively.
Note 5.
Capital Assets
Capital asset activity for the year ended June 30, 2014, was as follows:
Balance
June 30, 2013
as Previously
Reported
Land
Total capital assets, not being depreciated
Capital assets, being depreciated
Vehicles
Infrastructure
Intangibles
Less accumulated depreciation for:
Vehicles
Infrastructure
Intangibles
Total capital assets, being depreciated, net

Governmental activities capital assets, net
Adjustments*
Adjusted
Balance
June 30, 2013
Transfer
Increases
92,837,109
48,045,046
140,882,155
$ 45,975,066
(32,498,137)
13,476,929
$ 138,812,175
15,546,909
154,359,084
$
(12,439,934)
(12,439,934)
$ 23,152,933
3,167,079
26,320,012
230,100,532
22,476,178
20,172,740
707,710,464
2,200,434
982,660,348
(374,406)
(374,406)
229,726,126
22,476,178
20,172,740
707,710,464
2,200,434
982,285,942
(44,939,331)
(19,053,228)
(13,749,783)
(318,438,068)
(1,084,848)
(397,265,258)
80,025
(28,525)
(187,435)
(135,935)
(44,859,306)
(19,081,753)
(13,749,783)
(318,625,503)
(1,084,848)
(397,401,193)
585,395,090
(510,341)
584,884,749
$ 726,277,245
$ 12,966,588
$ 739,243,833
*Refer to Note 15 regarding capital asset restatements.
51
$ 158,717,058
6,274,054
164,991,112
8,884,375
3,090,074
2,454,796
14,233,200
28,662,445
(367,279)
(28,018)
(293,318)
(688,615)
250,355,473
25,538,234
22,334,218
722,271,347
2,200,434
1,022,699,706
(9,217,044)
(1,405,981)
(1,398,102)
(23,608,893)
(386,244)
(36,016,264)
165,405
28,018
293,318
486,741
(53,910,945)
(20,459,716)
(14,854,567)
(342,234,396)
(1,471,092)
(432,930,716)
12,439,934
(7,353,819)
(201,874)
589,768,990
(3,449,924)
$ 754,760,102
$ 18,966,193
Balance
June 30, 2014
(3,248,050)
(3,248,050)
12,112,251
327,683
12,439,934
Decreases
CITY OF FONTANA
Balance
June 30, 2013
as Previously
Reported
Vehicles
Infrastructure
Intangibles
Vehicles
Infrastructure
Intangibles

Business-type activities capital assets, net
Increases
109,904
109,904
Balance
June 30, 2014
Decreases
109,904
109,904
1,798,150
705,651
150,226
107,505,258
56,050
76,907
1,025,837
8,648
1,798,150
782,558
150,226
108,531,095
64,698
110,215,335
1,111,392
111,326,727
(276,637)
(625,054)
(150,226)
(32,572,204)
(2,267)
(46,108)
(31,193)
(2,857,601)
(50,979)
(322,745)
(656,247)
(150,226)
(35,429,805)
(53,246)
(33,626,388)
(2,985,881)
(36,612,269)
76,588,947
(1,874,489)
74,714,458
$ 76,588,947
$ (1,764,585)
$ 74,824,362
Depreciation expense was charged to functions/programs of the primary government as follows:

Public Works
Internal Service Fund
$ 35,143,684
872,580
Sewer Operations
2,985,881
52
CITY OF FONTANA
The following material construction commitments existed at June 30, 2014:
Project Name
I-15 Duncan Canyon Interchange
I-10 Citrus Interchange
Duncan Canyon Storm Drain
Sewer Lift Station Rehab
Note 6.
Contract
Amount
Expenditures
to date as of
June 30, 2014
$ 21,594,600
12,395,550
1,919,596
$ 15,456,433
8,956,915
251,535
1,160,450
352,039
Remaining
Commitments
$
6,138,167
3,438,635
1,668,061
808,411
Interfund Receivables, Payables and Transfers
The composition of interfund balances as of June 30, 2014, is as follows:

Due to/from other funds:
Receivable Fund
Payable Fund
General
Non-major governmental Funds

Prop 1B
Amount
$
8,083
41,645
Community Services Reimbursements
1,163,317
Total
145,525
$
The amounts due to the General Fund are the result of negative cash balances at the end of the year.
53
2,081,442
3,440,012
CITY OF FONTANA
Advances to/from other funds:

Receivable Fund
Payable Fund
Amount
Capital Reinvestment
Traffic Mitigation
Future Capital Projects
Traffic Congestion Relief
12,630,469
Traffic Mitigation
38,543,551
3,937,106
51,174,020
Non-major governmental funds:
Gax Tax
Traffic Mitigation
Total
318,658
318,658
$
55,429,784
The advances from Capital Reinvestment, Future Capital Projects and Gas Tax Funds to the Traffic Congestion Relief and the Traffic Mitigation
funds are representative of cooperative agreements entered into with San Bernardino Associated Governments (SANBAG) for various
transportation projects throughout the City. SANBAG will repay the amounts owed to the Measure I 2010-2040 fund over a thirty year period, as
Measure I funds are collected. As part of the cooperative agreement, the City was required to fund a certain percentage of each project with
Development Impact Fees (DIF) collected in the Circulation Mitigation fund. In order to complete these projects now rather than over a 30 year
period, various funds advanced the SANBAG share and DIF share of each project. There is no repayment schedule for these advances as the
amounts will be repaid as collections are received.
54
CITY OF FONTANA
Interfund transfers:
Interfund transfers primarily consist of allocation of administrative costs, transfer of funding to capital project funds, and transfer of funding to
general debt service fund.
Transfer In:
Nonmajor
Fire
Protection
Capital
Traffic
Governmental
Sewer
Internal
District
Reinvestment
Mitigation
Funds
Operations
Service Fund
General
Total
Transfer out:
General
Traffic Congestion Relief
$ 3,045,000
$ 4,975,134
81,500
8,101,634
98,900
98,900
2,465,200
696,000
3,161,200
173,756
173,756
Traffic Mitigation
405,900
405,900
Nonmajor governmental funds
6,009,529
1,006,100
506,692
2,737,186
103,440
10,362,947
Sewer Operations
1,771,600
55,000
1,826,600
$ 10,924,885
$ 1,006,100
$ 3,045,000
136,500
$ 24,130,937
Fire Protection District
55
506,692
$ 8,408,320
103,440
CITY OF FONTANA
Note 7.
Long-Term Debt
Long-term debt activity for the year ended June 30, 2014, was as follows:
June 30, 2013
As Previously
Reported
Governmental Activities:
Lease Revenue Bonds
Other Post Employement Benefits
Loan payable - SANBAG
Governmental Activity Long-Term Debt
Additions
Retirements
Balance
June 30, 2014
Amounts
Due Within
One Year
$ 54,825,000
10,812,859
6,391,041
15,094,411
-
4,968,343
5,585,201
4,475,231
3,873,854
$ 2,335,000
3,964,618
5,225,906
2,338,132
-
$ 52,490,000
11,816,584
6,750,336
17,231,510
3,873,854
$ 2,450,000
4,332,642
5,519,699
-
$ 87,123,311
$ 18,902,629
$ 13,863,656
$ 92,162,284
$ 12,302,341
Unamortized bond premium
572,593
$ 92,734,877
Business-Type Activities:
Loans Payable
Business-Type Activity Long-Term Debt
188,579
12,962,605
$ 13,151,184
203,302
203,302
$
$
186,237
748,504
934,741
205,644
12,214,101
$ 12,419,745
$
$
203,090
761,957
965,047
Lease Revenue Bonds

2003 Lease Revenue Bonds (Police Facility Refunding)
Fiscal Year
Ending
Principal
Interest
Total
2015
$ 700,000
$ 62,525
$
762,525
2016
730,000
31,025
761,025
2003 Lease Revenue Bonds

In February 2003, the Fontana Public Financing Authority issued
$7,755,000 of Lease Revenue Bonds (Police Facilities Refunding
Project). The proceeds of the issue were used to refund the
outstanding balance of $7,475,000 of the 1993 Certificates of
Participation, Police Facilities Project. The bonds pay interest semiannually at rates ranging from 2.5% to 4.25% and mature from March
2004 through March 2016. Principal and interest payments are made
from the lease income.
Totals
56
$ 1,430,000
93,550
$ 1,523,550
CITY OF FONTANA
Fiscal Year
Ending
2015
2016
2017
2018
2019
2020 - 2024
2025 - 2029
2030 - 2034
2035 - 2038
Principal
$ 1,725,000
1,810,000
1,905,000
2,000,000
2,110,000
9,540,000
7,490,000
9,560,000
9,520,000
Interest
$ 2,283,288
2,192,650
2,095,131
1,992,625
1,884,738
7,738,438
5,742,500
3,622,000
980,750
Total
$ 4,008,288
4,002,650
4,000,131
3,992,625
3,994,738
17,278,438
13,232,500
13,182,000
10,500,750
Totals
$ 45,660,000
$ 28,532,120
$ 74,192,120
In August 2007, the Fontana Public Financing Authority issued

$54,550,000 of Lease Revenue Bonds. The proceeds of the issue were
used to advance refund the outstanding balance of $13,965,000 of the
1999 Certificates of Participation and to finance the construction of
certain capital improvements in the City of Fontana. The bonds pay
interest semi-annually at rates ranging from 4.5% to 5.25% and mature
from September 2008 through September 2037. Principal and interest
payments are made from the lease income for certain real property and
the improvements thereon.
Fiscal Year
Ending
2015
2016
2017
2018
2019
2020 - 2024
2025 - 2029
2030 - 2034
2035 - 2039
2040 - 2043

In December 2010, the Fontana Public Financing Authority issued
$5,420,000 of Lease Revenue Bonds. The proceeds of the issue were
used to finance the reconstruction of Fire Station # 71. The bonds pay
interest semi-annually at rates ranging from 5.72% to 8.41% and
mature from September 2013 through September 2042. Principal and
interest payments are made from the lease income for certain real
property and the improvements thereon.
Totals
57
Principal
25,000
30,000
40,000
45,000
55,000
390,000
665,000
1,020,000
1,495,000
1,635,000
$ 5,400,000
Interest
444,519
442,946
440,943
438,204
434,661
2,098,515
1,888,955
1,545,164
1,021,128
286,252
$ 9,041,287
Total
469,519
472,946
480,943
483,204
489,661
2,488,515
2,553,955
2,565,164
2,516,128
1,921,252
$ 14,441,287
CITY OF FONTANA
SANBAG Loan Payable

The City entered into an agreement with San Bernardino Associated Governments SANBAG for the I-15 Duncan Canyon Interchange Project.
Under the agreements, SANBAG contributed $12.0 million of State Proposition 1B Corridor Mobility Improvement funds to the project. A portion of
the SANBAG funding to the project is the public share contribution; the balance of approximately $3.9 million will be reimbursed by the City. As
of the date of this report, a repayment schedule has not been finalized.
San Bernardino Trunk Sewer Loans
In March 2007, the City received approval from the State of California Water Resources Control Board for the San Bernardino Trunk Sewer
Project. The Project was being funded by the State Revolving Fund on a reimbursement basis for construction costs incurred in relation to the
project. The project was done in three phases, with each of the three phases being funded by a separate loan from the State Revolving Fund.
Fiscal Year
Ending
2015
2016
2017
2018
2019
2020 - 2024
2025 - 2029
Totals
Trunk Sewer Phase
Principal
389,339
396,485
403,762
411,173
418,719
2,211,736
1,920,058
$ 6,151,272
Interest
112,902
105,756
98,479
91,068
83,521
299,467
88,904
880,097
San Bernardino Trunk Sewer - State Revolving Fund Loans

Lift Station Phase
Force Main Phase
Principal
163,135
165,886
168,683
171,528
174,420
917,220
997,203
$ 2,758,074
Interest
50,041
47,291
44,493
41,649
38,757
148,664
68,681
$ 439,576
Principal
209,483
213,281
217,148
221,085
225,094
1,188,186
1,030,477
$ 3,304,754
Interest
59,918
56,120
52,253
48,316
44,307
158,820
47,128
$ 466,862
Combined Loans
Principal
761,957
775,652
789,593
803,786
818,233
4,317,142
3,947,738
$ 12,214,101
Interest
222,861
209,167
195,225
181,033
166,585
606,951
204,713
$ 1,786,535
Total
984,818
984,819
984,818
984,819
984,818
4,924,092
4,152,451
$ 14,000,635
The loans will be repaid in twenty annual installments that commenced in the fiscal year ended June 30, 2014.
Mello-Roos Community Facilities Districts
Between 1988 and 2014, ten Community Facilities Districts have issued Special Tax Bonds. The bonds are authorized pursuant to the MelloRoos Community Facilities Act of 1982 and are secured by and payable solely from the revenues of an annual special assessment tax levied
against land within the Districts. The bonds are not backed by the full faith and credit or taxing power of the City and do not constitute
indebtedness of the City. The City is not liable for the bonds, but acts as an agent for the bondholders in collecting the assessments from property
owners, forwarding the collections to bondholders and initiating foreclosure proceedings if necessary.
The transactions occurring as a result of the City acting in an agent capacity are being accounted for in an agency fund. As the bonds are
financing the construction and installation of certain public improvements, the transactions relating to the construction of the improvements are
being accounted for in capital project funds. The bonds are not reflected as an indebtedness of the City at June 30, 2014.
58
CITY OF FONTANA
CFD
CFD
CFD
CFD
CFD
CFD
CFD
CFD
CFD
CFD
#
#
#
#
#
#
#
#
#
#
Special Tax Bonds

2 (Heritage)
3 (Hunter's Ridge)
4 (Walnut Villiage)
7 (County Club Estates)
11 (Heritage West End)
12 (Sierra Lakes)
22 (Sierra Hills South)
31 (Citrus Heights North)
37 (Montelago)
70 (Avellino)
Date of Issue
August 1998
July 1999
August 1990
July 2005
November 2011
July 2005
June 2014
December 2006
September 2005
July 2013
Original Issue
Amount
$ 48,215,000
28,745,000
515,000
3,985,000
8,800,000
26,920,000
31,260,000
26,815,000
4,590,000
2,750,000
Outstanding Amount
at June 30, 2014
$
15,255,000
4,210,000
90,000
2,965,000
7,850,000
20,915,000
31,260,000
22,995,000
3,920,000
2,750,000
Total Special Tax Bonds
$ 182,595,000
112,210,000
IV. OTHER INFORMATION

Note 8.
Risk Management
The City established risk management programs for workers compensation in 1978-79 and for general liability in 1983-84, which are accounted
for in the Citys General Fund. The programs are supported by contributions from the other principal City funds and intra-fund transfers.
Effective with an excess coverage insurance policy on July 1, 1992, the workers compensation program provides for self-insurance up to a
maximum of $1,000,000 per incident. The claims which exceed the limit are insured up to a maximum per incident of $25,000,000.
Under the Citys excess insurance policy for general liability, all claims incurred after October 1, 1992, are self-insured up to a maximum of
$250,000 per incident. The claims which exceed the limit are insured up to maximum per incident of $10,000,000. The City is self-insured for
general liability claims incurred prior to October 1, 1992.
There have been no significant changes in insurance coverage in the last three years. The amount of settlements has not exceeded the amount
of insurance coverage for each of the past three fiscal years.
Liabilities under the Citys self-insurance programs are accrued and charged to expenses when claims are reasonably determinable and when the
existence of the Citys liability is probable. The accrued liabilities for general liability includes an estimate of incurred but not reported claims.
59
CITY OF FONTANA
The following is a summary of the changes in the claims liability over the past two fiscal years:
Claims payable, June 30, 2012
$ 10,274,380
Claims incurred (including IBNRs)

Claims paid/dismissed
4,517,849
(3,979,370)
$ 10,812,859
Claims incurred (including IBNRs)

Claims paid/dismissed
4,968,343
(3,964,618)
$ 11,816,584
There are several other legal actions pending against the City which management considers incidental to normal operations. These actions are
not covered by insurance. All liabilities to be accrued are included in the claims and judgments amount stated above.
Note 9.
Litigation
The City of Fontana has been named as a defendant in numerous lawsuits and claims arising in the course of operations. In the aggregate, these
claims seek monetary damages in significant amounts. To the extent the outcome of such litigation has been determined to result in probable
financial loss to the City, such loss has been accrued in the accompanying financial statements.
Note 10. Jointly Governed Organization

I.R.N.E.T.
The City of Fontana is a member of Inland Regional Narcotics Enforcement Team (I.R.N.E.T.), a joint powers authority of the police departments
of 10 cities in San Bernardino and Riverside Counties, and participating county, federal and state law enforcement agencies. The organization
was formed September 18, 1989, with the mission to promote coordinated law enforcement efforts and to address emerging criminal justice
issues, mainly in the areas of drug trafficking and money laundering. The executive council consists of police chiefs of the cities and resident
agents in charge of the federal and state law enforcement agencies. All financial decisions were made by the executive council. The members
received monetary distributions from the asset seizures based on their respective contribution to the effort. Financial information for I.R.N.E.T. is
not available.
60
CITY OF FONTANA
Note 11. Other Post-Employment Benefits

Plan Description
In addition to the pension benefits described in Note 12, the City provides post-retirement health care benefits in accordance with City Council
approval to all employees who retire from the City on or after reaching age 50 or over with at least five years of PERS-credited service. Additional
requirements are set forth in the individual contracts for executive positions or in the Memorandum of Understanding (MOUs) for the five
bargaining units operating within the City. The amount the City provides on the behalf of retirees is dictated in the contracts or MOUs.
Funding Policy
The required contribution is based on projected pay-as-you-go financing requirements. For fiscal year 2013-2014 the City contributed $2,338,132
to the plan in the form of current premiums, of which is funded through the General fund. The purpose of the contributions was to cover the
required contribution rate of 8.62% of annual covered payroll (annual payroll of active employees covered by the plan).
Annual OPEB Cost and Net OPEB Obligation
The Citys annual other postemployment benefit (OPEB) cost is calculated based on the annual required contribution of the employer (ARC), an
amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on
an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty
years. The following table shows the components of the Citys annual OPEB cost for the year, the amount actually contributed to the plan, and
changes in the Citys net OPEB obligation:
Net OPEB Obligation and Annual OPEB Cost
(Amounts in Thousands)
Annual required contribution
Fiscal Year
Ended
6/30/2014
$
4,454
Interest on OPEB obligation
604
Adjustment to annual required contribution
(582)
Annual OPEB cost
4,476
Contributions made
2,338
Increase in net OPEB obligation
2,138
Net OPEB obligation - beginning of year

Net OPEB obligation - end of year
61
15,094
$
17,232
CITY OF FONTANA
The Citys annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2014 and the two
preceding years were as follows:
Fiscal Year
Ended
Annual OPEB
Cost
6/30/2012
6/30/2013
6/30/2014
Annual OPEB
Cost
Contributed
5,212
5,398
4,476
Percentage of
Annual OPEB
Cost Contributed
1,645
1,749
2,338
Net OPEB
Obligation
32%
32%
52%
11,445
15,094
17,232
Funded Status and Funding Progress

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of
events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trends. Amounts
determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as
actual results are compared with past expectations and new estimates are made about the future.
The schedule of funding progress below presents multi-year trend information about whether the actuarial value of the plan assets is increasing or
decreasing over time relative to the actuarial accrued liabilities for benefits.
Schedule of Funding Progress
Type of
Valuation
Actual
Actual
Actual
Actuarial
Vaulation
Date
7/1/2009
7/1/2011
7/1/2013
Actuarial
Value of
Assets
Actuarial
Accrued
Liability
Unfunded
Actuarial
Accrued
Liability
$
$
$
$ 74,664
$ 99,706
$ 80,811
$ 74,664
$ 99,706
$ 80,811
Funded
Ratio
0%
0%
0%
Covered
Payroll
$ 43,603
$ 38,365
$ 51,677
UAAL as
a Percent
of Covered
Payroll
171.2%
259.9%
156.4%
Interest
Rate
4.5%
4.0%
4.0%
Salary
Scale
3.25%
3.25%
3.00%
Actuarial Methods and Assumptions

Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan
members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the
62
CITY OF FONTANA
employer and the plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the
effects of short-term volatility in actuarial accrued liabilities and the actuarial value of the assets, consistent with the long-term perspective of the
calculations.
In the July 1, 2013, actuarial valuation, the Entry Age Normal actuarial cost method was used. The actuarial assumptions included a 4.0%
investment rate of return (net of administrative expenses), which is a blended rate of the expected long-term investment returns on plan assets
and on the employers own investments calculated based on the funded level of the plan at the valuation date, an average annual healthcare cost
trend rate of approximately 1% per year, a payroll increase rate of 3%, and an inflation rate of 2.8%. The actuarial value of assets was determined
using techniques that spread the effects of short-term volatility in the market value of investments over a five-year period. The UAAL is being
amortized as a level percentage of projected payroll on an open basis. The remaining amortization period at June 30, 2014, was 29 years. The
number of active plan participants is 204.
Note 12. Retirement Plan

Plan Description
The City of Fontana contributes to the California Public Employees Retirement System (PERS), an agent multiple-employer public employee
defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan
members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of
California. Benefit provisions and all other requirements are established by State statute and City ordinance. Copies of PERS annual financial
report may be obtained from their executive office: 400 Q Street, Sacramento, CA 95811.
Funding Policy
Participants are required to contribute 8% (9% for safety employees) of their annual covered salary. The City makes the contributions required of
City employees on their behalf and for their account. The City is required to contribute at an actuarially determined rate; the current rate (FY 201314) is 14.272% for miscellaneous employees and 31.907% for safety employees, of annual covered payroll. The contribution requirements of plan
members and the City are established and may be amended by PERS.
Annual Pension Cost
For 2014, the Citys annual pension cost of $13,625,707 for PERS was equal to the Citys required and actual contributions. The required
contribution was determined as part of the June 30, 2011, actuarial valuation using the entry age normal actuarial cost method. The actuarial
assumptions included (a) 7.50% investment rate of return (net of administrative expenses), (b) projected annual salary increases that vary by
duration of service and (c) 3.0% per year cost-of-living adjustments. Both (a) and (b) included an inflation component of 2.75%. The actuarial
value of PERS assets was determined using techniques that smooth the effect of short-term volatility in the market value of investments over a
three-year period (smoothed market value). PERS unfunded actuarial accrued liability is being amortized as a level percentage of projected
payroll on a closed basis. The remaining amortization period at June 30, 2014, was 23 years for miscellaneous and 26 years for safety.
63
CITY OF FONTANA
THREE-YEAR TREND INFORMATION FOR PERS
(Amounts In Thousands)
Fiscal Year
Ended
6/30/2012
6/30/2013
6/30/2014
Miscellaneous Plan
Annual Pension
% of APC
Net Pension
Cost (APC)
Contributed
Obligation
$
3,426
3,553
5,666
100%
100%
100%
Annual Pension
Cost (APC)
$
Safety Plan
% of APC
Contributed
6,016
5,995
7,960
Net Pension
Obligation
100%
100%
100%
The required schedule of funding progress presents multi-year trend information about whether the actuarial value of plan assets is increasing or
decreasing over time relative to the actuarial accrued liability for benefits.
SCHEDULE OF FUNDING PROGRESS FOR PERS*
Actuarial
Value of
Assets
A
Actuarial
Accrued
Liability
(AAL) Entry
Age
B
Unfunded
AAL
(UAAL)
(B-A)
6/30/11:
Miscellaneous
Safety
Total
$ 102,938
105,982
$ 208,920
$ 127,620
152,339
$ 279,959
$ 24,682
46,357
$ 71,039
80.66%
69.57%
74.63%
$ 27,023
19,879
$ 46,902
91.34%
233.20%
151.46%
6/30/12:
Miscellaneous
Safety
Total
$ 110,231
114,969
$ 225,200
$ 136,027
163,322
$ 299,349
$ 25,796
48,353
$ 74,149
81.04%
70.39%
75.23%
$ 26,939
19,345
$ 46,284
95.76%
249.95%
160.20%
6/30/13:
Miscellaneous
Safety
Total
$ 105,650
112,136
$ 217,786
$ 142,797
174,691
$ 317,488
$ 37,147
62,555
$ 99,702
73.99%
64.19%
68.60%
$ 24,321
18,797
$ 43,118
152.74%
332.79%
231.23%
Actuarial
Valuation
Date
*Based on information available at time of reporting

64
Funded
Ratio
(A / B)
Covered
Payroll
C
UAAL as
a % of
Covered
Payroll
[(B-A) / C]
CITY OF FONTANA
Note 13. Other Revenue

Generally, other revenue is made up of items such as expenditure reimbursements and donations.
Note 14. Classification of Fund Balances

In the fund financial statements, government funds report the following fund balance classification:
Nonspendable include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be
maintained intact.
Restricted include amounts that are constrained on the use of resources by either (a) external creditors, grantors, contributors, or laws of
regulations of other governments or (b) by law through constitutional provisions or enabling legislation.
Committed include amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the governments
highest authority, City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is
resolution.
Assigned include amounts that are constrained by the governments intent to be used for specific purposes, but are neither restricted nor
committed. The Management Services Director is authorized to assign amounts to a specific purpose, which was established by the governing
body in Administrative Policy # 20-32.
Unassigned include the residual amounts that have not been restricted, committed, or assigned to specific purposes.
An individual governmental fund could include nonspendable resources and amounts that are restricted or unrestricted (committed, assigned, or
unassigned) or any combination of those classifications. Restricted amounts are to be considered spent when an expenditure is incurred for
purposes for which both restricted and unrestricted fund balance is available and committed, assigned, then unassigned amounts are considered
to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications can
be used.
The details of the fund balances as of June 30, 2014 are presented below:
65
CITY OF FONTANA
Traffic
Congestion
Special Revenue
Fire
Protection
Housing
Relief
District
Authority
General
Fund balances:
Nonspendable
Deposits
Inventories
33,058
170,832
1,000
-
Capital
Capital Project
Future
Capital
Traffic
Other
Governmental
Reinvestment
Projects
Mitigation
Funds
3,937,106
28,500
-
$ 51,174,020
-
120,000
-
Totals
3,000
-
55,111,126
185,558
170,832
Restricted
Community facilities districts
Community services
Debt service reserve
Government-access channel
Housing & community development
Lighting and landscaping
Municipal Services Impact
Public safety
Transportation
Solid waste mitigation
890,753
-
10,193,704
-
11,082,396
-
82,499,697
-
55,980
-
25,586,815
127,583
5,535,185
8,218,075
5,427,115
17,226,114
8,117,265
2,866,035
2,687,725
25,586,815
127,583
5,591,165
890,753
90,717,772
5,427,115
17,226,114
19,199,661
13,059,739
2,687,725
Committed
Expenditure control budget reserve
PERS reserve
1,264,785
1,925,639
1,264,785
1,925,639
294,732
1,199,170
16,012,691
1,260,131
744,881
55,180,619
3,891,594
-
2,779,012
-
(23,823,106)
$ 78,977,291
$ 10,194,704
$ 11,082,396
$ 82,499,697
7,913,180
$ 53,953,032
$ (23,703,106)
Assigned
Capital projects
Debt service
Equipment replacement
Retiree benefits
Risk liability
Workers' compensation
Unassigned
Total fund balances
20,892,041
92,965
7,562,276
(4,337,791)
$
100,004,403
27,857,379
92,965
8,761,446
16,012,691
1,260,131
744,881
27,019,722
$ 320,921,597
Adequate reserve levels are a necessary component of the Citys overall financial management strategy and to provide for the orderly provision of
services to the citizens of the City of Fontana. Those necessary components are as follows:
Economic uncertainties, local disasters and other hardships or downturns in the local economy
Contingencies for unforeseen operating or capital needs
The balance of these components as of June 30, 2014, is $7,042,907 and is included in the unassigned fund balance in the General Fund.
66
CITY OF FONTANA
Note 15. Fund Equity and Net Position Restatements

Beginning fund equity has been restated as follows:
Major governmental funds:
General Fund
Receivables understated in prior years
Advances from other funds overstated in prior years
Unavailable revenues overstated in prior years
Transient occupany taxes revenues understated in prior years
Investment earnings overstated in prior years
729,800
5,663,080
27,589,697
162,307
(1,038,524)
33,106,360
Traffic Congestion Relief - Special Revenue

Unearned revenues overstated in prior years
Revenues understated in prior years
658,215
12,630,469
176,589
13,465,273
Fire Protection District - Special Revenue

Investment earnings understated in prior years
48,492
Capital Reinvestment - Capital Projects

61,558
Future Capital Projects - Capital Projects

Advances to other funds overstated in prior years
Revenues overstated in prior year
(658,215)
(176,589)
(834,804)
Traffic Mitigation - Capital Projects

1,443,893
140,703
1,584,596
Nonmajor governmental funds:

Municipal Services Fiscal Impact - Special Revenue
67
(5,663,080)
137,100
(5,525,980)
CITY OF FONTANA
Community Services Reimbursements - Special Revenue
(848,161)
Community Facilities Districts - Special Revenue

48,076
Storm Drain - Capital Projects

121,574
Landscape Improvements - Capital Projects

Advances to other funds understated in prior years
(1,443,893)
Sewer Expansion - Capital Projects

49,028
Fire Protection District - Capital Projects

64,558
Total Governmental funds
39,896,677
Major proprietary funds:

Sewer Operations
165,743
Net assets have been restated as follows:

Receivables understated in prior years
Unearned revenues overstated in prior years
Net capital assets understated in prior year
729,800
(7,665,188)
12,630,469
7,665,188
(2,498,797)
12,966,588
23,828,060
165,743
68
CITY OF FONTANA
Note 16. Fontana Fire Protection District

The Fontana Fire Protection District (the District) was formed on July 1, 2008 pursuant to the State of California Health and Safety Code
commencing with Section 13800, for the purpose of providing fire protection services. The District is a component unit of the City of Fontana; the
City of Fontana has oversight responsibility of the District determined by criteria such as financial interdependency, selection of governing
authority and designation of management, budget control, ability to significantly influence operations, etc.
The accounts of the District have been included within the scope of the basic financial statement of the City because the City Council has financial
accountability over the operations of the District. The following information is relative only to the District as a component unit, which is an integral
part of the total reporting entity.
The District reports the following governmental funds:
The Fire Protection District Special Revenue Fund accounts for the cost of fire suppression, emergency medical, fire prevention and education
services incurred by the District within the Citys Sphere of Influence.
The Fire Protection District CFD Special Revenue Fund accounts for the special taxes levied on property developed after January 2, 2001 to
finance fire protection and suppression services within the Community Facilities District.
The Fire Protection District Capital Project Fund accounts for the money expended on capital improvements and equipment replacement for
the District.
a.
As of June 30, 2014, the District reported $20,553,203 as cash and investments.
The Districts funds are pooled with the City of Fontanas cash and investments in order to generate optimum interest income. Each funds
share of the pooled cash account is separately accounted for, and investment income is allocated to all participating funds based on the
relationship of their average daily cash balances to the total of the pooled cash and investments. Information regarding the authorized
types of deposits and investments, the type of risks (i.e. credit, interest rate, custodial, etc.) and other disclosures associated with the
Citys pooled cash and investment is included in Note 3.
69
CITY OF FONTANA
b.
Capital Assets
An analysis of capital assets as of June 30, 2014, follows:

Balance
June 30, 2013
as Previously
Reported
Land
Vehicles
Vehicles
1,286,000
1,286,000
Increases
9,335,202
694,404
7,206,085
17,235,691
12,710,593
Total Capital assets, net
$ 13,996,593
(164,000)
(164,000)
34,105
68,777
1,121,192
1,224,074
(271,659)
(439,546)
(3,813,893)
(4,525,098)
c.
710,660
Long-Term Debt
The District does not have any outstanding debt as of June 30, 2014.
70
1,122,000
1,122,000
9,369,307
763,181
8,327,277
18,459,765
(238,302)
(62,912)
(409,446)
(710,660)
(509,961)
(502,458)
(4,223,339)
(5,235,758)
513,414
13,224,007
513,414
(164,000)
Depreciation expense was charges to functions/programs of the primary government as follows:

Public safety fire protection
Balance
June 30, 2014
Decreases
14,346,007
CITY OF FONTANA
d.
Fund Balance
The district reports fund balances in accordance with the classifications consistent with the City, see Note 14 for more information on the
types and descriptions of the fund balance classifications. The details of the fund balances as of June 30, 2014 are presented below:
Special Revenue
Fire
Fire
Protection
Protection
District
Fund balances:
Restricted
Public safety
Total fund balances
e.
District CFD
$ 11,082,396
Assigned
Equipment replacement
Capital Project
Fire
Protection
2,386,609
$ 11,082,396
District
2,386,609
Totals
7,562,276
$
7,562,276
13,469,005
7,562,276
21,031,281
Fire Protection Services Agreement

The District entered into a fire protection services agreement with the San Bernardino County Fire Protection District (County) effective
July 1, 2008 for a period of ten (10) years. The agreement calls for the County to provide to the District fire prevention, fire investigation,
fire suppression, advance life support services, ambulance transportation service, hazardous materials, and rescue services. The District
paid $20,586,137 to the County for these services during the fiscal year ending June 30, 2014. The County also provides various
administrative duties including billing and collecting of advanced life support and ambulance transportation fees for the District. The
District leased its real property, furniture and fixtures, and fire apparatus and equipment to the County for one dollar for the life of the
contract. The agreement calls for the County to maintain insurance for workers compensation, comprehensive general and automobile.
The details of the contract expenses for the fiscal year ending June 30, 2014 are as follows:
Salaries and benefits
Services and supplies
Station expenses
Fire Prevention services
County contract management fee
16,357,148
1,806,845
1,154,650
86,183
1,181,311
Total contract expenses
20,586,137
71
CITY OF FONTANA
f.
Subsequent Events
Establishment of Joint Powers Authority
On September 9, 2014 the District, together with the City, established a new joint powers authority (the Fontana Public Facilities Financing
Authority) to issue debt. The Authority will enable both the City and the District to finance or refinance projects in the future with the
approval of Council.
The Authority adopted a resolution on October 14, 2014 to approve the issuance of bonds for the purpose of refinancing the 2007 Lease
Revenue Bonds previously issued by the Fontana Public Financing Authority. The bonds are expected to be issued in November 2014 in
the amount of $36,675,000.
Note 17. Successor Agency Trust for Assets of Former Redevelopment Agency
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (the Bill) that provides for the dissolution of all redevelopment
agencies in the State of California. This action impacted the reporting entity of the City of Fontana that previously had reported a redevelopment
agency within the reporting entity of the City as a blended component unit.
The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the
successor agency to hold the assets until they are distributed to other units of state and local government. On January 10, 2012, the City Council
elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012001.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects,
obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable
obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable
contractual commitments).
In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment
payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have
been paid in full and all assets have been liquidated.
The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies
and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third
party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the
public body designated as the successor agency by the Bill.
Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid
enforceable obligations payable by the successor agency trust under the requirements of the Bill. The Citys position on this issue is not a position
72
CITY OF FONTANA
of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at
a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.
In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment
agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.
After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust
fund) in the financial statements of the City.
a.
Cash and investments reported in the accompanying financial statements consisted of the following:
Cash and investments pooled with the City
Cash and investments with fiscal agent
b.
25,367,861
9,829,051
35,196,912
Loans Receivable
Loans receivable reported in the accompanying financial statements consist of the following:
1. A loan was issued for the Oleander Storm Drain on March 2003 in the amount of $850,429. The balance at the loan at June 30, 2014 was
$850,429. The purpose of the loan was to assist the developer with infrastructure improvements. There is no set repayment schedule for
this loan.
2. Various first time home buyer assistant program loans were issued between the period of August 2004 and January 2009 for a total
amount of $350,000. Payments on these loans are deferred until their due date, 10 years after issuance, at which time 20% of the loan
will become forgivable. The balance of the loans at June 30, 2014 was $350,000.
3. A loan was issued for the Chaffey College in February 2005 in the amount of $4,000,000. The balance of the loan at June 30, 2014 was
$2,740,000. The purpose of the loan was to assist with the costs of expanding the campus located within the City of Fontana. This loan is
scheduled to be repaid over a term of 30 years.
4. Various loans were issued for the San Gabriel Valley Water Company in 1988-1989 in the amount of $330,756. The balance at the loan
at June 30, 2014 was $125,366. The loan represents the reimbursement of costs incurred by the Agency for construction of water
infrastructure. This loan is scheduled to be repaid over a 40 year period.
73
CITY OF FONTANA
c.
Capital Assets
An analysis of capital assets as of June 30, 2014, follows:

Balance
June 30, 2013
as Previously
Reported
Land
$ 37,585,994
37,585,994

Vehicles
Infrastructure
Adjustments*
Adjusted
Balance
June 30, 2013
(559,610)
(559,610)
32,351,030
578,430
435,969
51,926,693
85,292,122

Vehicles
Infrastructure
37,026,384
37,026,384
Increases
32,351,030
578,430
435,969
51,926,693
85,292,122
Decreases
(3,769,947)
(3,769,947)
Balance
June 30, 2014
(10,213,070)
(541,154)
(10,754,224)
33,256,437
33,256,437
22,137,960
37,276
435,969
51,926,693
74,537,898
(9,951,247)
(436,916)
(435,969)
(14,117,964)
(24,942,096)
(211,243)
48,002
(163,241)
(10,162,490)
(388,914)
(435,969)
(14,117,964)
(25,105,337)
(1,379,910)
(82,289)
(1,730,890)
(3,193,089)
3,884,412
438,077
4,322,489
(7,657,988)
(33,126)
(435,969)
(15,848,854)
(23,975,937)
60,350,026
(163,241)
60,186,785
(3,193,089)
(6,431,735)
50,561,961
Total Capital assets, net
$ 97,936,020
(3,193,089)
$ (10,201,682)
(722,851)
*Refer to Note G regarding capital asset restatements.
74
97,213,169
83,818,398
CITY OF FONTANA
d.
Long-Term Debt
A description of long-term debt outstanding (excluding defeased debt) of the Successor Agency as of June 30, 2014, follows:
Balance
June 30, 2013
Adjustments*
Adjusted
Balance
June 30, 2013
Additions
Repayments
Balance
June 30, 2014
Due Within
One Year
Fiduciary Funds:
Tax Allocation Bonds
1997 Refunding Bonds (Jurupa Hills)
1998 Tax Allocation Bonds (SWIP)
1999 Refunding Bonds (Jurupa Hills)
2000 Tax Allocation Refunding Bonds (Downtown)
2001 Tax Allocation Bonds (North Fontana)
2004 Tax Allocation Bonds (Sierra Corridor)
Total TAB's
Other Debt
Payable to City of Fontana
Owner participation agreements
Total Fiduciary Funds
$ 43,270,000
30,310,000
16,880,000
6,480,000
30,950,000
50,900,000
15,585,000
11,720,000
115,675,000
36,895,000
358,665,000
$ 43,270,000
30,310,000
16,880,000
6,480,000
30,950,000
50,900,000
15,585,000
11,720,000
115,675,000
36,895,000
358,665,000
800,000
1,185,000
1,885,000
590,000
3,050,000
530,000
440,000
305,000
2,775,000
800,000
12,360,000
42,470,000
29,125,000
14,995,000
5,890,000
27,900,000
50,370,000
15,145,000
11,415,000
112,900,000
36,095,000
346,305,000
845,000
1,240,000
1,985,000
615,000
3,220,000
555,000
460,000
315,000
2,890,000
840,000
12,965,000
97,421,199
199,338,488
(41,713,080)
-
55,708,119
199,338,488
2,094,349
497,090
-
55,211,029
201,432,837
$655,424,687
$(41,713,080)
$613,711,607
$ 2,094,349
$12,857,090
602,948,866
$ 12,965,000
*Refer to Note G regarding long-term debt restatements.
75
Unamortized Premiums/Discounts
6,171,813
Total Long-term Debt
$ 609,120,679
CITY OF FONTANA
Tax Allocation Bonds

The Former Fontana Redevelopment Agency has issued the following Tax Allocation Bonds which are special obligations of the Successor
Agency secured by pledged property tax revenues. The bonds are not a debt of the City and are not payable out of any funds or properties other
than those of the Successor Agency:
1997 Series A Refunding Bonds (Jurupa Hills)

$52,170,000 of Jurupa Hills Redevelopment Project Tax Allocation Refunding
Bonds, 1997 Series A, were issued in December 1997. The proceeds were used
to current refund all of the Agencys Jurupa Hills Redevelopment Project Tax
Allocation Bond Anticipation Notes, 1994, in the amount of $10,300,000, and to
advance refund all of the Agencys Jurupa Hills Redevelopment Project
Refunding Tax Allocation Bonds, 1992 Series A, in the amount of $36,790,000.
The bonds pay interest semi-annually at rates ranging from 4.0% to 5.5% and
mature from October 1998 through October 2027.
Fiscal Year
Ending
2015
2016
2017
2018
2019
2020 - 2024
2025 - 2029
2030 - 2031
Totals

Fiscal Year
Ending
Principal
Interest
Total
2015
$
845,000
$ 2,312,613
$ 3,157,613
2016
885,000
2,265,038
3,150,038
2017
945,000
2,214,713
3,159,713
2018
995,000
2,161,363
3,156,363
2019
1,055,000
2,104,988
3,159,988
2020 - 2024
18,715,000
7,916,838
26,631,838
2025 - 2028
19,030,000
2,163,425
21,193,425
Totals
$ 42,470,000
$ 21,138,978
$ 63,608,978

Principal
$ 1,240,000
1,305,000
1,370,000
1,435,000
1,510,000
8,750,000
10,325,000
3,190,000
Interest
$ 1,419,040
1,355,415
1,288,540
1,218,415
1,144,790
4,485,850
2,106,013
156,260
Total
$ 2,659,040
2,660,415
2,658,540
2,653,415
2,654,790
13,235,850
12,431,013
3,346,260
$ 29,125,000
$ 13,174,323
$ 42,299,323
1998 Tax Allocation Bonds (Southwest Industrial Park)

$42,470,000 of Southwest Industrial Park Project Tax Allocation Bonds, 1998,
were issued in September 1998. The proceeds were used to advance refund
all of the Former Redevelopment Agencys 1993 Southwest Industrial Park
Project Tax Allocation Bonds, in the amount of $26,805,000 and to current
refund those certain 1990 Taxable Variable Rate Certificates of Participation
(City of Fontana Property Acquisition Program), in the amount of $14,400,000.
The bonds pay interest semi-annually, starting March 1, 1999, at rates ranging
from 4% to 5.2% and mature from September 1999 through September 2030.
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CITY OF FONTANA

$33,985,000 of Jurupa Hills Redevelopment Project Tax Allocation Refunding
Bonds, 1999 Series A, were issued in June 1999. The proceeds were used to
advance refund the Jurupa Hills Redevelopment Project Tax Allocation
Refunding Bonds, 1994 Series A, in the amount of $23,915,000 and to
advance refund the Former Redevelopment Agencys Jurupa Hills
Redevelopment Project Subordinate Tax Allocation Refunding Bonds, 1994
Series B, in the amount of $5,560,000. The bonds pay interest semi-annually
at rates ranging from 4.25% to 5.6% and mature from October 2000 through
October 2027.

Fiscal Year
Ending
Principal
Interest
Total
2015
$
615,000
$
279,125
$
894,125
2016
650,000
247,500
897,500
2017
680,000
214,250
894,250
2018
715,000
179,375
894,375
2019
750,000
142,750
892,750
2020 - 2022
2,480,000
190,250
2,670,250
Totals
$ 5,890,000
$ 1,253,250

Fiscal Year
Ending
Principal
Interest
Total
2015
$
1,985,000
$ 776,513
$ 2,761,513
2016
2,100,000
664,175
2,764,175
2017
2,205,000
545,788
2,750,788
2018
2,330,000
421,075
2,751,075
2019
2,450,000
288,400
2,738,400
2020 - 2024
1,940,000
838,880
2,778,880
2025 - 2028
1,985,000
229,740
2,214,740
Totals
14,995,000
$ 3,764,571
$ 18,759,571

$11,975,000 of Downtown Project Tax Allocation Refunding Bonds, 2000, were
issued in December 2000. The proceeds were used to advance refund all of the
Public Financing Authority 1991 Tax Allocation Revenue Bonds (Downtown
Redevelopment Project), in the amount of $10,895,000. The bonds pay interest
semi-annually, starting March 1, 2001, at rates ranging from 4% to 5.25% and
mature from September 2001 through September 2021.
$ 7,143,250
77
CITY OF FONTANA
2001 Series A Tax Allocation Bonds (North Fontana)

$59,215,000 of Tax Allocation Revenue Bonds, 2001 Series A, were
issued in March 2001. The proceeds were used by the Agency to
refinance $42,505,000 of outstanding Public Financing Authority 1990
Series A Tax Allocation Revenue Bonds and $7,170,000 of outstanding
Public Financing Authority 1993 Series B Subordinate Lien Tax Allocation
Revenue Bonds. The bonds pay interest semi-annually at rates ranging
from 4 to 5.5% and mature form September 2001 through September
2023.
2003 Series A and B Tax Allocation Bonds (North Fontana)

Fiscal Year
Ending
Principal
Interest
Total
2015
$
555,000
$
2,753,012
$ 3,308,012
2016
580,000
2,726,285
3,306,285
2017
610,000
2,697,811
3,307,811
2018
635,000
2,667,608
3,302,608
2019
670,000
2,635,432
3,305,432
2020 - 2024
4,360,000
12,573,180
16,933,180
2025 - 2029
19,930,000
9,641,573
29,571,573
2030 - 2033
23,030,000
2,674,987
25,704,987
Totals
$ 50,370,000
38,369,888
$ 88,739,888

Fiscal Year
Ending
Principal
Interest
Total
2015
$
3,220,000
$
1,354,825
$ 4,574,825
2016
3,385,000
1,189,700
4,574,700
2017
3,550,000
1,016,325
4,566,325
2018
3,730,000
829,663
4,559,663
2019
3,925,000
628,719
4,553,719
2020 - 2024
10,090,000
735,956
10,825,956
Totals
27,900,000
5,755,188
$ 33,655,188
2003 Series A and B Tax Allocation Bonds (North Fontana)

$54,640,000 of Tax Allocation Revenue Bonds were issued in October 2003.
The proceeds from the Series A Bonds ($45,000,000) were used by the
Former Redevelopment Agency to finance certain improvements in or
benefiting the North Fontana Redevelopment Project. The bonds pay
interest semi-annually at rates ranging from 2.5% to 4.98% and mature from
September 2005 through September 2032. The proceeds from the Series B
Bonds ($9,640,000) were used by the Agency to refinance $9,107,150 of
outstanding RDA Tax Allocation Notes. The bonds pay interest semiannually at rates ranging from 4.02% to 6.42% and mature from September
2008 through September 2032.
78
CITY OF FONTANA
2003 Series A and Series B (Taxable) Tax Allocation Bonds

(Southwest Industrial Park Project)
$19,015,000 of Subordinate Tax Allocation Bonds, 2003 Series A and Series B
(Taxable), were issued in November 2003. The proceeds were used by the
Former Redevelopment Agency to finance certain improvements in the
Southwest Industrial Park Project. The Series A bonds pay interest semiannually at rates ranging from 2.0% to 4.95% and mature from October 2004
through October 2033. The Series B bonds pay interest semi-annually at rates
ranging from 1.68% to 5.25% and mature from October 2004 through October
2014.

Fiscal Year
Ending
Principal
Interest
Total
2015
$
315,000
$ 599,105
$
914,105
2016
330,000
584,105
914,105
2017
345,000
568,070
913,070
2018
360,000
550,970
910,970
2019
380,000
532,650
912,650
2020 - 2024
2,215,000
2,342,299
4,557,299
2025 - 2029
2,860,000
1,671,714
4,531,714
2030 - 2034
3,735,000
776,020
4,511,020
2035
875,000
24,063
899,063
Totals
$ 11,415,000
$ 7,648,996
Fiscal Year
Ending
2015
2016
2017
2018
2019
2020 - 2024
2025 - 2029
2030 - 2034
Totals
Principal
460,000
480,000
500,000
525,000
540,000
3,105,000
3,765,000
5,770,000
$ 15,145,000
Interest
709,726
689,270
669,358
648,217
625,914
2,734,094
1,889,043
852,143
8,817,765
Total
1,169,726
1,169,270
1,169,358
1,173,217
1,165,914
5,839,094
5,654,043
6,622,143
$ 23,962,765

$13,685,000 of Sierra Corridor Commercial Redevelopment Project Tax
Allocation Bonds were issued in July 2004. The proceeds will be used to finance
certain Improvements in or benefiting the Sierra Corridor Project area. The
Bonds pay Interest semi-annually at rates ranging from 3.5% to 5.5% and
mature from September 2005 through September 2034.
$ 19,063,996
79
CITY OF FONTANA
PFA 2005 Series A Tax Allocation Bonds (North Fontana)

$134,965,000 of Subordinate Lien Tax Allocation Revenue Bonds were
issued in February 2005. The proceeds were used in part to refund all of
the PFA 1993 Series A Tax Allocation Revenue Bonds (North Fontana), in
the amount of $35,070,000. The remaining proceeds will be used to
finance improvements, property acquisition and landscaping within or
benefiting the Project Area (North Fontana). The bonds pay interest semiannually at rates ranging from 3% to 5% and mature from October 2005
through October 2032.

Fiscal Year
Ending
Principal
Interest
Total
2015
$
2,890,000
$
5,444,538
$
8,334,538
2016
3,000,000
5,326,600
8,326,600
2017
3,125,000
5,200,350
8,325,350
2018
3,250,000
5,067,850
8,317,850
2019
3,390,000
4,930,050
8,320,050
2020 - 2024
29,745,000
21,218,125
50,963,125
2025 - 2029
35,175,000
12,366,875
47,541,875
2030 - 2033
32,325,000
3,330,875
35,655,875
Totals

Fiscal Year
Ending
Principal
Interest
Total
2015
$
840,000
$
1,718,388
$ 2,558,388
2016
875,000
1,679,800
2,554,800
2017
915,000
1,637,238
2,552,238
2018
965,000
1,590,238
2,555,238
2019
1,010,000
1,540,863
2,550,863
2020 - 2024
5,860,000
6,874,063
12,734,063
2025 - 2029
7,490,000
5,213,063
12,703,063
2030 - 2034
9,450,000
3,205,494
12,655,494
2035 - 2037
8,690,000
675,213
9,365,213
Totals
$ 36,095,000
24,134,360
$ 112,900,000
62,885,263
$ 175,785,263
RDA 2007 Tax Allocation Refunding Bonds (Sierra Corridor)

$41,000,000 of Sierra Corridor Commercial Redevelopment Project Tax
Allocation Bonds, 2007, were issued in March 2007. The proceeds were used
to finance certain improvement in or benefiting the Sierra Corridor Project
area. The bonds pay interest semi-annually, starting September 1, 2007, at
rates ranging from 4% to 5% and mature from September 2007 through
September 2036.
$ 60,229,360
80
CITY OF FONTANA
Long-Term Payables to the City of Fontana

The advances between the City and the Former Redevelopment Agency include the following:
1. A loan between the Agency and the City which resulted from the amendment to the 1991 Junior Lien Tax Allocation Bonds. The principal
balance of the advances at June 30, 2014 was $31,038,115.
2. Advances between the City and the Agency for administrative and other costs. The principal balance of the advances at June 30, 2014
was $4,093,667. Repayments on this loan are expected to begin in fiscal year 2014-15.
3. The former Low/Mod Income Housing fund advanced a portion of the multiple years of ERAF and SERAF obligations to the Agency. The
principal balance of the advances at June 30, 2014 was $20,079,247. As a result of the dissolution, this obligation is now owed to the
Fontana Housing Authority. Repayments on this loan are expected to begin in fiscal year 2014-15.
Payable Under Jurupa Hills Owner Participation Agreement
The Agency has entered into an owner participation agreement (OPA) with Ten-Ninety, Ltd., a private land development partnership (the
Participating Owner), relating to the Jurupa Hills Project Area. The OPA requires, among other things, the reimbursement by the Agency to the
Participating Owner of costs incurred for certain infrastructure and other improvements. Costs advanced, which accrue interest at 15.5%, are
reimbursed from, and limited to: (i) the tax increment revenue generated in the Southridge Village portion of the Jurupa Hills Project Area and (ii)
certain fees and assessments collected from benefited property owners.
In January 1992, the City, Agency and Participating Owner entered into two agreements in further implementation of the development of
Southridge Village; a Facilitation Agreement and an Amendment No. 3 to OPA and Composite OPA. On March 31, 1992, a judgment was entered
by the San Bernardino County Superior Court validating the provisions of these two agreements and declaring them to be legally binding upon the
parties.
The Facilitation Agreement provides for specific allocations of costs and responsibilities between the City and Participating Owner with respect to
certain public works items and for the discharge of the Participating Owners obligations and responsibilities with respect to the infrastructure items
for Phase I, II and III of Southridge Village.
Amendment No. 3 to OPA includes acknowledgment that the Participating Owner has completed its infrastructure obligations relating to the
development of Southridge Village, and provides for certain payments by the Participating Owner to the Agency and City, in order to mitigate
certain negative fiscal impacts imposed by the development and continued existence of Southridge Village. As described in the agreements, the
payments to the City and Agency will be in amounts equal to 35% of the residual tax increments and 50% of the assessments and other
reimbursements to be paid to the Participating Owner as reimbursement for public infrastructure improvements installed by the Participating
Owner.
The balance at June 30, 2014, does not include $559,333,670 of accumulated unpaid interest that is subject to the same limitations of
reimbursement from tax increment revenue, fees and assessments as is the case for costs of construction advanced. The total reimbursement
81
CITY OF FONTANA
costs of the project are $201,432,837. Consequently, it is estimated that all future residual property tax revenue through the year-ended June 30,
2033 (the termination date of the OPA) will be required to service this obligation.
In October 1988, the Agency issued $28,700,000 of Refunding Tax Allocation Bonds, 1988 Series A, and in June 1992, the Agency issued
$37,765,000 of Refunding Tax Allocation Bonds, 1992 Series A, both issues relating to the Jurupa Hills Project Area. In October 1994, the
Agency issued $26,350,000 of Refunding Tax Allocation Bonds, 1994 Series A, and $5,930,000 of Refunding Tax Allocation Bonds, 1994 Series
B. Both of these issues were used to defease the 1988 Series A Refunding Tax Allocation Bonds and to refund a portion of the principal obligation
due to the participating owner. In December 1997, the Agency issued $52,170,000 of Tax Allocation Refunding Bonds, 1997 Series A. The
proceeds were used to refund the 1994 Tax Allocation Bond Anticipation Notes and to defease the 1992 Series A Refunding Tax Allocation
Bonds. In June 1999, the Agency issued $33,985,000 of Tax Allocation Refunding Bonds, 1999 Series A. The proceeds were used to defease
the 1994 Series A and 1994 Series B Tax Allocation Refunding Bonds. The payable under the OPA is subordinate to these bond issues.
Pledged Revenue
The Successor Agency pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue
(including Low and Moderate Income Housing set-aside and pass through allocations) that it receives. The bonds issued were to provide financing
for various capital projects, accomplish Low and Moderate Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26
provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax
increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by
the dissolved redevelopment agency. Total principal and interest remaining on the debt is $533,247,582 with annual debt service requirements as
indicated above. For the current year, the total property tax revenue recognized by the Successor Agency for the payment of indebtedness
incurred by the dissolved redevelopment agency was $33,256,236 and the debt service obligation on the bonds was $30,339,125.
e.
Insurance
The Successor Agency is covered under the City of Fontanas insurance policies. Therefore, the limitation and self-insured retentions applicable
to the City also apply to the Successor Agency. Additional information as to coverage and self-insured retentions can be found in Note 8.
f.
Commitments and Contingencies
At June 30, 2014, the Successor Agency was involved as a defendant in several lawsuits arising out of the ordinary conduct of its affairs. It is the
opinion of management that settlements of these lawsuits, including losses for claims that are incurred but not reported, if any, will not have a
material effect on the financial position of the Successor Agency.
82
CITY OF FONTANA
g.
Net Position Restatements
Beginning net position has been restated as follows:

Fiduciary Funds - Private Purpuse Trust Fund
Successor Agency of the Former RDA
Land held for resale overstated in prior years
Net capital assets overstated in prior years
Long-term debt overstated in prior years
Investment income overstated in prior years
$ (43,393,080)
(722,851)
41,713,080
201,692
$
(2,201,159)
Note 18. Subsequent Events

Establishment of Joint Powers Authority
On September 9, 2014 the City, together with the Fontana Fire Protection District, established a new joint powers authority (the Fontana Public
Facilities Financing Authority) to issue debt. The Authority will enable both the City and the District to finance or refinance projects in the future
with the approval of Council.
The Authority adopted a resolution on October 14, 2014 to approve the issuance of bonds for the purpose of refinancing the 2007 Lease Revenue
Bonds previously issued by the Fontana Public Financing Authority. The bonds are expected to be issued in November 2014 in the amount of
$36,675,000.
.
83
84
Combining and Individual

Fund Statements and Schedules
Non-Major Governmental Funds

Special Revenue Funds
Special Revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes.
Gas Tax - To account for receipts and expenditures of money apportioned by the State and Highway Code 's 2103, 2105, 2106, 2107 and
2107.5. Gas Tax moneys can only be used to construct and maintain streets and highways.
Traffic Safety - To account for fines collected on vehicle code infractions and the use of expenditures for traffic safety purposes.
Prop 1B To account for the receipts and expenditures of money allocated by the Highway Safety, Traffic Reduction, Air Quality and Port
Security Bond Act of 2006, Local Street and Roads Improvement Allocation. Prop 1B moneys can only be used on street improvement projects.
AB 2928 State Traffic Congestion Relief - To account for a State comprehensive funding measure of almost $5 billion to enhance traffic flow.
Municipal Services Fiscal Impact - To account for moneys paid by developers of new development projects to mitigate their negative impact
on the City's services and General Fund.
Solid Waste Mitigation - To account for moneys paid by the County of San Bernardino to mitigate the use of city infrastructure for refuse
disposed at the landfill just outside of city limits.
Home Program - To account for the activity of improving the supply of high quality multifamily properties which are also available to low income
households at affordable rent levels.
Crime Prevention Seizure - To account for the receipt of 1% of Federal seizures from illegal narcotic activities, and the expenditure of such
assets to fund crime prevention programs such as DARE.
State Seizure - To account for the receipt of seized assets from illegal narcotic activities obtained through cooperation with State agencies and
the expenditure of such assets for local law enforcement purposes.
Federal Seizure - To account for the receipt of seized assets from illegal narcotic activities obtained through cooperation with Federal agencies
and the expenditure of such assets for local law enforcement purposes.
Grants - To account for miscellaneous Federal, State and County grants requiring segregated fund accounting.
85

Special Revenue Funds (continued)
Housing and Community Development Block Grant - To account for the receipts and expenditures of the City's entitlements under Federal
Community Development Block Grant (CDBG) programs of the US Department of Housing and Urban Development (HUD).
Federal Law Enforcement Block Grant - To account for Federal block grant funds used to enhance policing services.
AB 3229 State COPS Program - To account for State grant funds used to enhance policing services.
Office of Traffic Safety - To account for a State grant, matched with local funding, to augment abandoned vehicle towing.
Air Quality Management District - To account for receipts from the South Coast Air Quality Management District used for the purpose of
reducing air pollution from motor vehicles.
Down Payment Assistance To track receipts and expenditures for the HUD first time homebuyer assistance program.
Community Services Reimbursements - To account for after school programs funded through Proposition 49.
Fontana Community Foundation- To account for costs associated with the Fontana Community Foundation, a separate legal entity governed
by Section 501(c)(3) of the Internal Revenue Code of 1986 for the purpose of aiding and assisting in the implementation, improvement and
maintenance of public services that preserve and promote the health and welfare and education of local citizenry of the City of Fontana.
Fire Protection District CFD- To account for special taxes levied on property developed after January 2, 2001 to finance fire protection and
suppression services within the Community Facilities District.
Landscape Maintenance Districts - To account for special benefit assessments levied on property owners for landscape maintenance in
various zones throughout the City.
Lighting District #3 - Hunter's Ridge - To account for special assessments imposed on property owners in the Hunter's Ridge area to pay for
street lighting.
Community Facilities Districts - To account for special taxes levied on property owners in the development for landscape maintenance, parks
and street lighting in the Citys numerous special assessments districts.
86

Debt Service Funds
Debt Service funds are used to account for the accumulation of resources and the payment of general obligation bond principal and interest from
governmental resources, and special assessment bond principal and interest from special assessment levies, when the government is obligated in
some manner for the payment.
General Debt Service To account for debt service payments on general City obligations.
Capital Project Funds

The Capital Project funds are used to account for the acquisition and construction of major capital facilities other than those financed by
proprietary funds.
Storm Drain - To account for receipts from drainage fees imposed on developers, for the construction of storm drainage facilities within the City
limits.
San Sevaine Flood Control - To account for flood control fees collected for the construction of flood control improvements in the San Sevaine
Area.
Upper Etiwanda Flood Control- To account for flood control fees collected for the construction of flood control improvements.
Park Development- To account for receipts and expenditures from park development fees for new parks and renovation of existing parks.
Landscape Improvements - To account for landscaping improvement fees used to improve landscaping Citywide.
Library Capital Improvement - To account for developer impact fees used for the construction of library facilities.
Police Facility- To account for development impact fees to fund capital improvements of police facilities and equipment.
General Government Improvement - To account for developer impact fees used for the capital construction of City facilities.
Capital Improvements- To account for moneys expended on miscellaneous capital improvements.
87

Capital Project Funds (continued)
Underground Utilities - To account for developer fees used for offsetting the cost of relocating electrical and cable lines underground to
enhance the appearance and the safety of the community.
Sewer Expansion - To account for developer impact fees used by the Inland Empire Utilities Agency for the expansion and construction of sewer
treatment facilities.
Fire Assessment - To account for revenues from special tax assessments and for expenditures relating to fire prevention and protection.
Affordable Housing Trust - to account inclusionary housing and affordable housing developer impact fees to be used to construct, rehabilitate
or subsidize affordable housing that complies with the Affordable Housing Trust Fund regulations.
Fire Protection District - To account for moneys expended on capital improvements and equipment replacement for the Fontana Fire
Protection District.
Fontana Housing Authority- To account for costs associated with the Housing Authority, a separate legal entity governed by California State
Housing Authority law. The Housing Authority uses funds from the Fontana Redevelopment Agency's Low and Moderate Income Housing Fund
and Federal Department of Housing and Urban Development Program Grants to actively improve and develop quality neighborhoods and housing
opportunities throughout the City of Fontana.
Community Facilities Districts - To account for bond proceeds used to finance infrastructure improvements in the Citys various capital project
districts.
88
CITY OF FONTANA
Combining Balance Sheet
June 30, 2014
Traffic
Safety
Gas Tax
Assets:
Receivables:
Accounts
Assessments
Interest
Loans
Inventories
Deposits
Restricted assets:
Total Assets
584,231
87,372
318,658
Total Liabilities
Fund balances:
Nonspendable
Restricted
Assigned
Unassigned
1,642,853
-
567,992
$
2,210,845
222,171
222,171
84,839
84,839
152,061
567,992
2,081,442
2,801,495
2,128,547
1,642,853
1,642,853
2,805,739
2,805,739
$
2,890,578
1,704
89
1,704
17,226,114
1,333,362
50,348
3,483,160
4,728
-
26,550
4,871,598
85,271
26,550
111,821
4,788
3,533,507
3,538,295
2,687,725
2,687,725
$
2,799,546
4,871,598
77,199
1,333,303
1,333,303
$
76,914
285
-
2,799,546
17,226,114
17,226,114
17,226,114
2,763,790
Crime
Prevention
Seizure
Home
Program
9,206
-
1,704
1,704
2,210,845
17,168,734
Solid
Waste
Mitigation
57,380
-
(2,233,503)
(2,233,503)
$
2,890,578
1,524
180
-
1,906,376
1,906,376
Total fund balances
2,030,574
2,128,547
Special Revenue
AB 2928
State Traffic
Municipal
Congestion
Services
Relief
Fiscal Impact
Prop
1B
12
6,939
52,814
800,239
-
Liabilities, Deferred Inflows and Fund Balanc

Liabilities:
Accounts payable
$
Deposits payable
Retentions payable
Due to other funds
Unearned revenue

1,138,286
Schedule 1
Page 1 of 5
77,199
77,199
$
77,199
CITY OF FONTANA
June 30, 2014
State
Seizure
Assets:
Receivables:
Accounts
Assessments
Interest
Loans
Inventories
Deposits
Restricted assets:
Total Assets
Liabilities:
Accounts payable
Deposits payable
Retentions payable
Due to other funds
Unearned revenue
157,720
9,068
-
Grants
2,417,507
6,631
153,325
-
Special Revenue
Housing and
Federal
Community
Law
Development
Enforcement
Block Grant
Block Grant
2,305,176
5,020
889,795
-
1,078,703
592
390,746
556,846
1,257,528
-
37,859
AB 3229
State COPS
Program
343,598
-
59
165,719
-
Air Quality
Management
District
Office of
Traffic Safety
33,371
-
890,669
2,606
64,746
-
166,788
2,577,463
3,199,991
3,284,415
381,457
165,778
33,371
958,021
47,171
47,171
7,913
7,913
42,114
20,258
4,000,965
4,063,337
368,831
390,746
759,577
86,700
77,999
164,699
12,648
8,083
41,253
61,984
22,359
41,645
82,897
146,901
66
66
Total Liabilities

Fund balances:
Nonspendable
Restricted
Assigned
Unassigned
119,617
119,617
Total fund balances

Federal
Seizure
Schedule 1
Page 2 of 5
166,788
372,778
372,778
2,569,550
2,569,550
$
2,577,463
(1,236,124)
(1,236,124)
$
3,199,991
90
229,207
229,207
101,003
101,003
60,998
60,998
32,850
32,850
2,295,631
2,295,631
115,755
115,755
42,796
42,796
(146,380)
(146,380)
3,284,415
381,457
165,778
33,371
957,955
957,955
$
958,021
CITY OF FONTANA
June 30, 2014
Down
Payment
Assistance
Assets:
Receivables:
Accounts
Assessments
Interest
Loans
Inventories
Deposits
Restricted assets:
Total Assets
14,699
-
Total Liabilities
14,699
Fund balances:
Nonspendable
Restricted
Assigned
Unassigned
14,699
127,182
449
-
127,631
195,901
1,163,317
1,359,218
48
48
(590,062)
(590,062)
$
769,156
$ 5,770,004
1,287
270,914
-
98,374
17,251
(35,515)
2,676
-
2,386,609
127,631
91
Lighting
District #3
Hunter's
Ridge
Landscape
Maintenance
Districts
2,114,408
127,583
127,583
$
Debt Service
769,156
14,699
14,699
Total fund balances
Special Revenue
Fire
Protection
District
CFD
Fontana
Community
Foundation
769,156
-

Liabilities:
Accounts payable
$
Deposits payable
Retentions payable
Due to other funds
Unearned revenue

Community
Services
Reimbursements
Schedule 1
Page 3 of 5
5,378,667
5,378,667
2,386,609
$ 5,852,790
48,448
5,301,793
$
557,963
557,963
26,144,778
5,405,237
25,586,815
25,586,815
$
10,479
92,965
-
26,144,778
48,448
48,448
48,448
25,861,987
General
Debt Service
339,236
79,848
(141,530)
5,237
-
2,386,609
2,386,609
47,755
761
152
(223)
3
-
$ 5,852,790
474,123
474,123
Community
Facilities
Districts
5,312,272
92,965
5,405,237
$
5,405,237
CITY OF FONTANA
June 30, 2014
Schedule 1
Page 4 of 5
Capital Projects
San Sevaine
Flood
Control
Storm
Drain
Assets:
Receivables:
Accounts
Assessments
Interest
Loans
Inventories
Deposits
Restricted assets:
Total Assets
Liabilities:
Accounts payable
Deposits payable
Retentions payable
Due to other funds
Unearned revenue
14,179,640
48,276
-
701,576
2,377
-
217,813
703,953
33,838
217,813
251,651
4,836
231,197
236,033

Fund balances:
Nonspendable
Restricted
Assigned
Unassigned
217,813
13,976,265
14,194,078
Total fund balances
14,445,729
703,953
92
26,392
7,571
8,799
16,370
1,663
10,902
12,565
1,604,036
26,392
369,301
369,301
356,862
4,773
4,773
356,862
1,764,227
352,089
352,089
$
1,758,271
5,956
-
369,301
369,301
$
354,558
2,304
-
13,827
13,827
$
1,604,036
1,587,666
1,587,666
367,996
General
Government
Improvement
Police
Facility
1,305
-
42,715
24,887
1,505
-
42,715
42,715
42,715
$
1,598,653
Library
Capital
Improvement
Landscape
Improvements
5,383
-
467,920
467,920
$
42,573
14,445,729

Park
Development
142
-
Total Liabilities

Upper
Etiwanda
Flood Control
Development
1,764,227
1,764,227
$
1,764,227
CITY OF FONTANA
June 30, 2014
Schedule 1
Page 5 of 5
Capital Projects
Assets:
Receivables:
Accounts
Assessments
Interest
Loans
Inventories
Deposits
Restricted assets:
Total Assets
Liabilities:
Accounts payable
Deposits payable
Retentions payable
Due to other funds
Unearned revenue
Capital
Improvements
Underground
Utilities
606
458,921
3,000
-
195,207
8,850
$
221,630
197
10,155
145,525
155,877
609
609
458,921
458,921

Fund balances:
Nonspendable
Restricted
Assigned
Unassigned
3,000
(146,421)
(143,421)
Total fund balances
471,377
Fire
Assessment
623,801
471,377

$ 7,116,171
25,754
669
-
Total Liabilities

Sewer
Expansion
626,097
221,021
221,021
1,075,088
1,075,088
221,630
$ 7,116,171
2,296
-
$ 7,116,171
6,041,083
6,041,083
Affordable
Housing
Trust
93
250,177
$ 7,556,603
$ 1,769,836
703
-
28,049
-
71,251
2,825,688
-
250,880
626,097
626,097
626,097
Fontana
Housing
Authority
Fire
Protection
District
Total
Other
Governmental
Funds
Community
Facilities
Districts
$ 102,068,182
861
-
800,534
438,371
414,783
6,714,293
(177,268)
5,331,810
887,611
3,000
1,257,528
318,658
56,123
6,179,121
$ 7,584,652
$ 4,666,775
263,063
$ 124,236,623
6,028
106,990
113,018
20,841
1,535
22,376
-
206,079
12,315
12,315
65,319
65,319
250,880
250,880
7,562,276
7,562,276
4,589,141
4,589,141
250,880
$ 7,584,652
$ 4,666,775
2,457,638
106,990
864,004
3,440,012
10,196,533
4,203,114
21,268,291
2,963,929
2,963,929
5,100
144,945
150,045
3,000
75,791,912
28,547,282
(4,337,791)
100,004,403
263,063
$ 124,236,623
Schedule 2
Page 1 of 5
CITY OF FONTANA
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Traffic
Safety
Gas Tax
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Total expenditures
6,236,610
10,201
6,246,811
Special Revenue
AB 2928
State Traffic
Municipal
Congestion
Services
Relief
Fiscal Impact
Prop
1B
625,840
51,883
677,723
1,155,275
1,155,275
3,554
3,554
4,957,625
-
920,934
-
7,081,987
-
4,957,625
920,934
7,081,987
1,289,186
(243,211)
(5,926,712)
156,260
372,912
529,172
Solid
Waste
Mitigation
138,000
-
(117,782)
4,176
2,910
7,086
2,131,288
391,172
980,262
980,262
30,594
-
1,514,774
27,313
589,201
138,000
3,554
1,919,773
93,733
2,013,506
Crime
Prevention
Seizure
Home
Program
28,393
-
30,594
28,393
949,668
(21,307)
(521,100)
(521,100)
Transfers in
Transfers out
768,086

Fund Balances:
Restatements
Beginning of fiscal year - as restated
(243,211)
1,138,290
1,138,290
3,048,950
3,048,950
768,086

End of fiscal year
1,906,376
2,805,739
(126,700)
(126,700)
(810,000)
(810,000)
(495,200)
(495,200)
(2,052,858)
(123,146)
(418,828)
(612,982)
(180,645)
(180,645)
(243,211)
$
3,873,854
3,873,854
124,850
124,850
(2,052,858)
$
(2,233,503)
94
23,170,922
(5,525,980)
17,644,942
(123,146)
$
1,704
3,300,707
3,300,707
(418,828)
$
17,226,114
(612,982)
$
2,687,725
949,668
(21,307)
383,635
383,635
98,506
98,506
949,668
(21,307)
1,333,303
77,199
Schedule 2
Page 2 of 5
CITY OF FONTANA
State
Seizure
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Total expenditures
Federal
Seizure
24,007
109
56,324
80,440
Special Revenue
Housing and
Federal
Community
Law
Development
Enforcement
Block Grant
Block Grant
Grants
1,713,638
44,868
1,758,506
1,052,455
358,483
1,410,938
2,046,845
2,046,845
479,715
-
713,692
713,692
AB 3229
State COPS
Program
265,785
199
265,984
Air Quality
Management
District
Office of
Traffic Safety
286,532
125,889
412,421
249,686
19,040
268,726
2,000
9,631
104,155
-
1,219,431
-
204,084
26,084
472,689
73,646
41,904
628,796
219,000
230,091
46,370
2,062,788
1,574,815
-
326,783
-
564,762
44,198
104,155
1,219,431
1,447,203
3,037,964
1,574,815
326,783
608,960
11,631
(60,799)
(196,539)
257,095
166,799
166,799
(12,400)
(12,400)
(23,715)
539,075
(36,265)
125,535
125,535
(125,535)
(125,535)
101,820
413,540
(36,265)
17,797
17,797
2,156,010
2,156,010
(1,199,859)
(1,199,859)
101,820
413,540
(36,265)
(991,119)
(861,123)
(91,800)
(91,800)
845,178
845,178

Transfers in
Transfers out
Fund Balances:
Restatements
End of fiscal year
119,617
2,569,550
(1,236,124)
95
(1,082,919)
(15,945)
(60,799)
(29,740)
244,695
3,378,550
3,378,550
131,700
131,700
103,595
103,595
(116,640)
(116,640)
713,260
713,260
(1,082,919)
(15,945)
(60,799)
(29,740)
244,695
2,295,631
115,755
42,796
(146,380)
957,955
Schedule 2
Page 3 of 5
CITY OF FONTANA
Down
Payment
Assistance
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Total expenditures
Community
Services
Reimbursements
3,032,445
3,032,445
Fontana
Community
Foundation
3,157,343
-
3,157,343
4,007
508
4,515
Special Revenue
Fire
Protection
District
CFD
12,885
-
Landscape
Maintenance
Districts
12,885
(124,898)
270,914
37,805
308,719
Debt Service
(8,370)
Lighting
District #3
Hunter's
Ridge
3,927,868
160,945
4,088,813
Community
Facilities
Districts
32,410
1,425
33,835
11,299,974
647,224
11,947,198
General
Debt Service
953,323
30,814
984,137
6,767
-
3,791,479
-
32,899
-
6,214,579
-
3,791,479
32,899
6,214,579
2,335,000
2,902,744
5,244,511
297,334
936
5,732,619
(4,260,374)
4,246,940
4,246,940
308,719
Transfers in
Transfers out

Fund Balances:
Restatements
14,699
135,953
135,953
(124,898)
$
(590,062)
(8,370)
382,997
(848,161)
(465,164)
(124,898)
14,699
14,699

End of fiscal year
(8,370)
$
127,583
96
206,300
(464,400)
(258,100)
(3,300)
(3,300)
679,200
(4,935,700)
(4,256,500)
308,719
39,234
(2,364)
1,476,119
2,077,890
2,077,890
5,339,433
5,339,433
50,812
50,812
24,062,620
48,076
24,110,696
308,719
39,234
(2,364)
1,476,119
2,386,609
5,378,667
48,448
25,586,815
(13,434)
5,418,671
5,418,671
(13,434)
$
5,405,237
Schedule 2
Page 4 of 5
CITY OF FONTANA
Capital Projects
San Sevaine
Flood
Control
Storm
Drain
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Total expenditures
Upper
Etiwanda
Flood Control
Development
921,359
327,963
110
1,249,432
40,710
21,675
62,385
1,213
1,213
Park
Development
47,981
47,981
115,604
-
724,703
-
1,903,343
115,604
(653,911)
(53,219)
441,431
(141,200)
300,231
(7,400)
(7,400)
(353,680)
(60,619)
1,213
528,539
528,539
41,502
41,502
(60,619)
1,213
1,621,771
281,572
1,213
Library
Capital
Improvement
Landscape
Improvements
216,221
38,787
255,008
74,754
10,281
85,035
General
Government
Improvement
Police
Facility
106,368
25,686
132,054
345,645
43,298
388,943
94,737
-
14,707
3,045
22,158
263,508
53,666
-
262,206
343,558
742,455
285,666
53,666
605,764
94,737
(694,474)
(30,658)
31,369
(473,710)
294,206
767,000
(107,400)
659,600
67,638
(4,100)
63,538
62,129
(30,500)
31,629
84,818
(24,500)
60,318
(34,874)
32,880
31,369
(442,081)
354,524
337,932
337,932
794,170
794,170
31,369
(442,081)

Transfers in
Transfers out
Fund Balances:
Restatements
14,426,184
121,574
14,547,758
(353,680)

End of fiscal year
14,194,078
467,920
42,715
97
1,622,540
1,622,540
1,424,840
(1,443,893)
(19,053)
(34,874)
$
1,587,666
32,880
$
13,827
369,301
352,089
1,409,703
1,409,703
354,524
$
1,764,227
Schedule 2
Page 5 of 5
CITY OF FONTANA
Capital Projects
Capital
Improvements
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Total expenditures
26,962
67,400
94,362
Underground
Utilities
19,484
6,011
25,495
Sewer
Expansion
22,048
1,128
135,772
158,948
Affordable
Housing
Trust
Fire
Assessment
91,906
23,551
115,457
163,482
3,383
166,865
Fire
Protection
District
10
-
216,336
216,336
Fontana
Housing
Authority
Total
Other
Governmental
Funds
Community
Facilities
District
136,159
9,875
146,034
4,148
2,308,611
2,312,759
286,532
1,420,627
16,812,267
2,658,511
2,367,661
15,531,166
2,550,835
2,308,611
492,700
44,428,910
619,941
144,767
9,631
589,572
288,816
409,767
8,519
-
100,867
-
34,304
-
20,000
-
164,178
1,479,363
171,175
-
120,132
-
5,093,201
190,262
18,039,706
244,841
3,304,672
10,270,836
6,105,796
1,288,155
8,519
100,867
34,304
20,010
1,643,541
171,175
120,132
2,335,000
2,902,744
49,261,397
(1,193,793)
16,976
58,081
81,153
146,855
(1,427,205)
(25,141)
2,192,627
(4,832,487)
(13,000)
(13,000)
(78,030)
(78,030)
19,352
(283,783)
(264,431)
696,000
(16,400)
679,600
(15,500)
(15,500)
(2,052,499)
(2,052,499)
8,408,320
(10,362,947)
3,873,854
1,919,227
3,976
(19,949)
(183,278)
146,855
(747,605)
(40,641)
809,375
809,375
104,025
104,025
(183,278)
146,855
(2,500)
(2,500)
Transfers in
Transfers out
(1,196,293)

Fund Balances:
Restatements
1,052,872
1,052,872
(1,196,293)

End of fiscal year
217,045
217,045
(143,421)
1,046,009
49,028
1,095,037
3,976
$
221,021
(19,949)
$
1,075,088
98
626,097
250,880
8,245,323
64,558
8,309,881
4,629,782
4,629,782
(747,605)
$
7,562,276
(40,641)
$
4,589,141
140,128
(2,913,260)
9,917
9,917
110,452,461
(7,534,798)
102,917,663
140,128
(2,913,260)
150,045
$ 100,004,403
Schedule 3
Page 1 of 21
CITY OF FONTANA
Budgetary Comparison Schedules

Governmental Funds
Special Revenue
Gas Tax
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
5,270,380
5,270,380
Traffic Safety
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
5,787,366
5,787,366
6,236,611
10,200
6,246,811
449,245
10,200
459,445
3,265,992
2,574,080
4,957,625
-
4,937,020
5,840,072
4,957,625
882,447
1,289,186
1,341,892
(52,706)
(521,100)
(521,100)
(521,100)
(521,100)
(521,100)
(521,100)
(187,740)
1,138,290
950,550
(573,806)
1,138,290
564,484
768,086
1,138,290
1,906,376
3,137,020
1,800,000
333,360
Original
Budget
Final
Budget
550,000
5,000
555,000
(1,691,633)
2,574,080
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
550,000
30,000
5,000
585,000
625,840
51,883
677,723
75,840
21,883
(5,000)
92,723
986,470
-
1,245,247
13,500
920,934
-
324,313
13,500
986,470
1,258,747
920,934
337,813
(243,211)
430,536
(431,470)
(673,747)

Transfers in
Transfers out
99
1,341,892
1,341,892
(431,470)
3,048,950
2,617,480
(673,747)
3,048,950
2,375,203
(243,211)
3,048,950
2,805,739
430,536
430,536
Schedule 3
Page 2 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Prop 1B
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
AB 2928 State Traffic Congestion Relief

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
8,903,734
8,903,734
1,155,275
1,155,275
(7,748,459)
(7,748,459)
Original
Budget
Final
Budget
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
1,200
1,200
3,554
3,554
2,354
2,354
8,593,685
7,081,987
-
(7,081,987)
8,593,685
8,593,685
7,081,987
1,511,698
310,049
(5,926,712)
(6,236,761)
3,873,854
3,873,854
3,873,854
3,873,854
(126,700)
(126,700)
(126,700)
(126,700)
(126,700)
(126,700)
(2,052,858)
(180,645)
(2,233,503)
(2,362,907)
(2,362,907)
(126,700)
124,850
(1,850)
(125,500)
124,850
(650)
(123,146)
124,850
1,704
1,200
3,554
2,354
Transfers in
Transfers out
(180,645)
(180,645)
310,049
(180,645)
129,404
100
2,354
2,354
Schedule 3
Page 3 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Municipal Services Fiscal Impact
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
789,000
789,000
Actual
Amounts
789,000
200,000
989,000
152,000
-
156,260
372,912
529,172
138,000
-
Solid Waste Mitigation

Variance with
Final Budget
Positive (Negative)
(632,740)
172,912
(459,828)
Original
Budget
14,000
-
138,000
14,000
789,000
837,000
391,172
(445,828)
(810,000)
(810,000)
(810,000)
(810,000)
(810,000)
(810,000)
(21,000)
17,644,942
17,623,942
27,000
17,644,942
17,671,942
(418,828)
17,644,942
17,226,114
3,064,000
3,064,000
152,000
Final
Budget
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
3,064,000
40,000
3,104,000
1,919,773
93,733
2,013,506
(1,144,227)
53,733
(1,090,494)
1,893,830
45,850
1,000,000
2,183,434
45,850
1,827,634
1,514,774
27,313
589,201
668,660
18,537
1,238,433
2,939,680
4,056,918
2,131,288
1,925,630
124,320
(952,918)
(117,782)
(495,200)
(495,200)
(495,200)
(495,200)
(495,200)
(495,200)
(370,880)
3,300,707
2,929,827
(1,448,118)
3,300,707
1,852,589
(612,982)
3,300,707
2,687,725
835,136

Transfers in
Transfers out
101
(445,828)
(445,828)
835,136
835,136
Schedule 3
Page 4 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Home Program
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
1,269,520
1,269,520
379,530
-
Actual
Amounts
1,718,816
1,718,816
2,108,991
-
(390,175)
(738,554)
(738,554)
Original
Budget
2,078,397
-
2,108,991
889,990
980,262
980,262
30,594
-
379,530
Crime Prevention Seizure

Variance with
Final Budget
Positive (Negative)
Final
Budget
12,000
12,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
12,000
1,400
13,400
4,176
2,910
7,086
(7,824)
1,510
(6,314)
34,200
-
34,200
-
28,393
-
5,807
5,807
30,594
2,078,397
34,200
34,200
28,393
949,668
1,339,843
(22,200)
(20,800)
(21,307)
(507)
Transfers in
Transfers out
889,990
383,635
1,273,625
(390,175)
383,635
(6,540)
949,668
383,635
1,333,303
102
1,339,843
1,339,843
(22,200)
98,506
76,306
(20,800)
98,506
77,706
(21,307)
98,506
77,199
(507)
(507)
Schedule 3
Page 5 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
State Seizure
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
288,000
288,000
Federal Seizure
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
288,000
600
288,600
24,007
109
56,324
80,440
(263,993)
(491)
56,324
(208,160)
Original
Budget
Final
Budget
475,000
475,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
805,000
27,000
832,000
430,400
-
431,901
-
104,155
-
327,746
-
384,600
19,000
1,289,538
97,450
430,400
431,901
104,155
327,746
403,600
1,386,988
(142,400)
(143,301)
(23,715)
119,586
71,400
125,535
125,535
125,535
125,535
(17,766)
17,797
31
101,820
17,797
119,617
1,713,638
44,868
1,758,506
908,638
17,868
926,506
1,219,431
-
70,107
97,450
1,219,431
167,557
(554,988)
539,075
1,094,063
(125,535)
(125,535)
(125,535)
(125,535)
(680,523)
2,156,010
1,475,487
413,540
2,156,010
2,569,550
Transfers in
Transfers out
(142,400)
17,797
(124,603)
103
119,586
119,586
71,400
2,156,010
2,227,410
1,094,063
1,094,063
Schedule 3
Page 6 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Grants
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
1,343,580
23,113
1,366,693
Housing and Community Development Block Grant

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
15,956,271
4,211,394
20,167,665
1,052,455
358,483
1,410,938
(14,903,816)
(3,852,911)
(18,756,727)
Original
Budget
5,649,910
5,649,910
Final
Budget
6,477,651
6,477,651
Actual
Amounts
2,046,845
2,046,845
589,750
-
561,443
-
479,715
-
Variance with
Final Budget
Positive (Negative)
(4,430,806)
(4,430,806)
81,728
-
299,113
108,610
1,000,000
307,321
46,024
3,202,492
255,716
450,306
15,687,114
204,084
26,084
472,689
73,646
41,904
628,796
103,237
19,940
2,729,803
182,070
408,402
15,058,318
676,560
125,000
46,370
688,770
219,000
33,857
46,370
712,838
5,432,684
219,000
230,091
46,370
2,062,788
(196,234)
712,838
3,369,896
1,407,723
19,948,973
1,447,203
18,501,770
2,126,450
7,006,192
3,037,964
3,968,228
(41,030)
218,692
(36,265)
(254,957)
3,523,460
(528,541)
(991,119)
475,560
(91,800)
383,760
(91,800)
(91,800)
(91,800)
(91,800)
3,907,220
3,378,550
7,285,770
(620,341)
3,378,550
2,758,209
(1,082,919)
3,378,550
2,295,631
(462,578)
Transfers in
Transfers out
(41,030)
(1,199,859)
(1,240,889)
218,692
(1,199,859)
(981,167)
(36,265)
(1,199,859)
(1,236,124)
104
(254,957)
(254,957)
(462,578)
(462,578)
Schedule 3
Page 7 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Federal Law Enforcement Block Grant
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
45,000
45,000

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
1,303,390
1,303,390
713,692
713,692
(589,698)
(589,698)
Original
Budget
961,390
-
2,350,139
-
1,574,815
961,390
2,350,139
1,574,815
(916,390)
(1,046,749)
Final
Budget
300,000
300,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
300,000
300,000
265,785
199
265,984
775,324
-
300,000
-
300,000
-
326,783
-
(26,783)
-
775,324
300,000
300,000
326,783
(26,783)
(60,799)
(60,799)
(861,123)
185,626
(34,215)
199
(34,016)

Transfers in
Transfers out
946,390
946,390
935,028
935,028
845,178
845,178
(89,850)
(89,850)
30,000
131,700
161,700
(111,721)
131,700
19,979
(15,945)
131,700
115,755
95,776
95,776
105
103,595
103,595
103,595
103,595
(60,799)
103,595
42,796
(60,799)
(60,799)
Schedule 3
Page 8 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
345,000
191,000
536,000
Air Quality Management District

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
345,000
252,920
597,920
286,532
125,889
412,421
(58,468)
(127,031)
(185,499)
Original
Budget
Final
Budget
200,000
200,000
30,000
16,000
10,000
200,000
210,000
30,000
16,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
249,686
19,040
268,726
2,000
9,631
20,400
482,058
249,686
9,040
(200,000)
58,726
28,000
6,369
616,670
30,120
667,212
45,350
564,762
44,198
102,450
1,152
20,400
482,058
646,790
712,562
608,960
103,602
46,000
548,458
11,631
536,827
(110,790)
(114,642)
(196,539)
(81,897)
154,000
(338,458)
257,095
595,553
110,790
110,790
231,282
231,282
166,799
166,799
(64,483)
(64,483)
(12,400)
(12,400)
(12,400)
(12,400)
(12,400)
(12,400)
(116,640)
(116,640)
116,640
(116,640)
-
(29,740)
(116,640)
(146,380)
(146,380)
(146,380)
141,600
713,260
854,860
(350,858)
713,260
362,402
244,695
713,260
957,955

Transfers in
Transfers out
106
595,553
595,553
Schedule 3
Page 9 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Community Services Reimbursements
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
3,257,920
3,257,920
Fontana Community Foundation

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
3,257,920
3,257,920
3,032,445
3,032,445
(225,475)
(225,475)
3,257,920
-
3,157,343
-
100,577
-
3,257,920
3,257,920
3,157,343
100,577
3,257,920
-
Original
Budget
(124,898)
Final
Budget
20,000
20,000
20,000
-
4,007
508
4,515
12,885
-
20,000
(124,898)
2,000
20,000
22,000
28,875
-
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
2,007
(19,492)
(17,485)
15,990
-
28,875
12,885
15,990
(6,875)
(8,370)
(1,495)

Transfers in
Transfers out
(465,164)
(465,164)
(465,164)
(465,164)
(124,898)
(465,164)
(590,062)
107
(124,898)
(124,898)
135,953
135,953
(6,875)
135,953
129,078
(8,370)
135,953
127,583
(1,495)
(1,495)
Schedule 3
Page 10 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Fire Protection District CFD
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
256,000
256,000
Landscape Maintenance Districts

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
256,000
8,000
264,000
270,914
37,805
308,719
14,914
29,805
44,719
Original
Budget
Final
Budget
3,669,400
3,669,400
3,836,400
69,500
3,905,900
3,835,500
-
3,957,834
-
3,791,479
-
166,355
-
3,835,500
3,957,834
3,791,479
166,355
349,268
308,719
44,719
91,468
91,445
182,913
264,000
3,927,868
160,945
4,088,813
256,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
(166,100)
(51,934)
297,334
206,300
(464,400)
(258,100)
206,300
(464,400)
(258,100)
206,300
(464,400)
(258,100)
(424,200)
5,339,433
4,915,233
(310,034)
5,339,433
5,029,399
39,234
5,339,433
5,378,667
Transfers in
Transfers out
256,000
2,077,890
2,333,890
264,000
2,077,890
2,341,890
308,719
2,077,890
2,386,609
108
44,719
44,719
349,268
349,268
Schedule 3
Page 11 of 21
CITY OF FONTANA

Governmental Funds
Special Revenue
Lighting District #3 Hunter's Ridge
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
31,880
31,880
Community Facilities Districts

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
31,880
600
32,480
32,410
1,425
33,835
530
825
1,355
Original
Budget
Final
Budget
24,400,000
366,000
20,000
11,128,200
35,914,200
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
25,000,000
366,000
20,000
11,206,080
331,400
36,923,480
11,299,974
647,224
11,947,198
(25,000,000)
(366,000)
(20,000)
93,894
315,824
(24,976,282)
32,000
-
32,000
-
32,899
-
(899)
-
6,907,880
-
8,844,599
-
6,214,579
-
2,630,020
-
32,000
32,000
32,899
(899)
6,907,880
8,844,599
6,214,579
2,630,020
480
936
456
29,006,320
28,078,881
5,732,619
(22,346,262)
(120)

Transfers in
Transfers out
(3,300)
(3,300)
(3,300)
(3,300)
(3,300)
(3,300)
1,685,300
(4,935,700)
(3,250,400)
1,685,300
(4,935,700)
(3,250,400)
679,200
(4,935,700)
(4,256,500)
(1,006,100)
(1,006,100)
(3,420)
50,812
47,392
(2,820)
50,812
47,992
(2,364)
50,812
48,448
456
456
25,755,920
24,110,696
49,866,616
24,828,481
24,110,696
48,939,177
1,476,119
24,110,696
25,586,815
(23,352,362)
(23,352,362)
109
Schedule 3
Page 12 of 21
CITY OF FONTANA

Governmental Funds
Debt Service
General Debt Service
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Building and safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
200,610
128,230
328,840
22,750
-
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
200,610
217,410
418,020
22,750
-
Capital Projects
953,323
30,814
984,137
6,767
-
752,713
(186,596)
566,117
Original
Budget
15,983
-
Final
Budget
550,000
550,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
1,766,178
550,000
378,161
2,694,339
232,202
232,202
(1,766,178)
(317,798)
(378,161)
(2,462,137)
10,000
2,990,000
1,236,990
882,574
932,118
300,810
12,617,649
3,857,087
39,517
214,860
1,872,950
1,236,990
(2,974,513)
892,601
85,950
10,744,699
15,970,141
5,984,414
9,985,727
(13,275,802)
(5,752,212)
7,523,590
3,045,000
(173,756)
2,871,244
3,045,000
(173,756)
2,871,244
(2,880,968)
10,794,148
7,913,180
10,394,834
10,394,834
2,335,000
2,902,750
5,260,500
2,335,000
2,902,750
5,260,500
2,335,000
2,902,744
5,244,511
15,989
3,000,000
(4,931,660)
(4,842,480)
(4,260,374)
582,106
(2,450,000)
4,842,480
4,842,480
4,842,480
4,842,480
4,246,940
4,246,940
(595,540)
(595,540)
(89,180)
5,418,671
5,329,491
5,418,671
5,418,671
(13,434)
5,418,671
5,405,237
(13,434)
(13,434)

Transfers in
Transfers out
110
(2,450,000)
10,794,148
8,344,148
(13,275,802)
10,794,148
(2,481,654)
Schedule 3
Page 13 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Future Capital Projects
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
Traffic Mitigation
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
20,000
20,000
50,272
50,272
30,272
30,272
Original
Budget
Final
Budget
1,250,000
1,250,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
6,838,825
1,550,000
200,000
8,588,825
1,343,831
324,372
1,668,203
5,059,314
3,975
(6,838,825)
(206,169)
124,372
(6,920,622)
21,427
1,278,573
85,561
21,427
1,193,012
16,160
-
1,442,639
20,762,930
(3,616,675)
20,758,955
1,300,000
85,561
1,214,439
16,160
22,205,569
5,063,289
17,142,280
(1,280,000)
(35,289)
1,244,711
1,233,840
(13,616,744)
(3,395,086)
10,221,658
(405,900)
(405,900)
506,692
(405,900)
100,792
506,692
(405,900)
827,940
(20,408,812)
(19,580,872)
(13,515,952)
(20,408,812)
(33,924,764)
(3,294,294)
(20,408,812)
(23,703,106)
Transfers in
Transfers out
Discount on bonds issued
53,988,321
53,988,321
(1,280,000)
53,988,321
52,708,321
(35,289)
53,988,321
53,953,032
111
1,244,711
1,244,711
100,792
10,221,658
10,221,658
Schedule 3
Page 14 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Storm Drain
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
326,750
10,000
336,750
San Sevaine Flood Control

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
1,101,750
200,000
10,000
1,311,750
921,359
327,963
110
1,249,432
(180,391)
127,963
(9,890)
(62,318)
Original
Budget
Final
Budget
140,000
140,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
240,000
10,000
250,000
40,710
21,675
62,385
(199,290)
11,675
(187,615)
113,110
-
540,054
6,763,937
1,621,771
281,572
(1,081,717)
6,482,365
110,380
-
112,420
-
115,604
-
(3,184)
-
113,110
7,303,991
1,903,343
5,400,648
110,380
112,420
115,604
(3,184)
223,640
(5,992,241)
(653,911)
5,338,330
29,620
137,580
(53,219)
(141,200)
(141,200)
441,431
(141,200)
300,231
441,431
(141,200)
300,231
82,440
14,547,758
14,630,198
(5,692,010)
14,547,758
8,855,748
(353,680)
14,547,758
14,194,078
(190,799)

Transfers in
Transfers out
112
5,338,330
5,338,330
(7,400)
(7,400)
(7,400)
(7,400)
(7,400)
(7,400)
22,220
528,539
550,759
130,180
528,539
658,719
(60,619)
528,539
467,920
(190,799)
(190,799)
Schedule 3
Page 15 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Upper Etiwanda Flood Control
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
Park Development
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
500
500
1,213
1,213
713
713
Original
Budget
Final
Budget
500,000
500,000
500,000
20,000
520,000
47,981
47,981
(500,000)
27,981
(472,019)
224,400
17,780
-
631,957
724,703
14,707
3,045
(724,703)
(14,707)
628,912
242,180
631,957
742,455
(110,498)
500
713
257,820
(111,957)
(694,474)
(582,517)
(107,400)
(107,400)
767,000
(107,400)
659,600
767,000
(107,400)
659,600
150,420
1,622,540
1,772,960
547,643
1,622,540
2,170,183
(34,874)
1,622,540
1,587,666
1,213
Variance with
Final Budget
Positive (Negative)
Actual
Amounts

Transfers in
Transfers out
41,502
41,502
500
41,502
42,002
1,213
41,502
42,715
113
713
713
(582,517)
(582,517)
Schedule 3
Page 16 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Landscape Improvements
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
250,000
250,000
Library Capital Improvement

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
350,000
9,000
359,000
216,221
38,787
255,008
(133,779)
29,787
(103,992)
Original
Budget
Final
Budget
60,000
60,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
60,000
5,000
65,000
74,754
10,281
85,035
14,754
5,281
20,035
24,120
-
72,418
290,677
22,158
263,508
50,260
27,169
56,000
-
53,666
-
2,334
-
24,120
363,095
285,666
77,429
56,000
53,666
2,334
(4,095)
(30,658)
(26,563)
9,000
31,369
22,369
(4,100)
(4,100)
67,638
(4,100)
63,538
67,638
(4,100)
63,538
221,780
(19,053)
202,727
59,443
(19,053)
40,390
32,880
(19,053)
13,827
225,880
60,000

Transfers in
Transfers out
114
(26,563)
(26,563)
60,000
337,932
397,932
9,000
337,932
346,932
31,369
337,932
369,301
22,369
22,369
Schedule 3
Page 17 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Police Facility
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
100,000
100,000
General Government Improvement

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
100,000
10,000
110,000
106,368
25,686
132,054
6,368
15,686
22,054
Original
Budget
Final
Budget
75,000
75,000
75,000
25,000
100,000
50,000
613,005
162,441
262,206
343,558
350,799
(181,117)
50,000
775,446
605,764
169,682
50,000
(665,446)
(473,710)
191,736
(30,500)
(30,500)
62,129
(30,500)
31,629
62,129
(30,500)
31,629
19,500
794,170
813,670
(633,817)
794,170
160,353
(442,081)
794,170
352,089
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
345,645
43,298
388,943
94,737
-
(94,737)
-
1,017,764
1,017,764
270,645
18,298
288,943
94,737
1,017,764
923,027
1,211,970
75,000
(917,764)
294,206
(24,500)
(24,500)
84,817
(24,500)
60,317
84,818
(24,500)
60,318
50,500
1,409,703
1,460,203
(857,447)
1,409,703
552,256
354,524
1,409,703
1,764,227

Transfers in
Transfers out
115
191,736
191,736
1,211,971
1,211,971
Schedule 3
Page 18 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
Underground Utilities
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
14,663
5,000
8,566,793
8,586,456
26,962
67,400
94,362
50,951
9,370,331
589,572
288,816
409,767
9,421,282
1,288,155
(834,826)
(1,193,793)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
1,052,872
1,050,372
(837,326)
1,052,872
215,546
(1,196,293)
1,052,872
(143,421)
(14,663)
21,962
(8,499,393)
(8,492,094)
Original
Budget
Final
Budget
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
3,000
3,000
19,484
6,011
25,495
19,484
3,011
22,495
(589,572)
(237,865)
8,960,564
22,947
-
8,519
-
14,428
-
8,133,127
22,947
8,519
14,428
(19,947)
16,976
36,923
(13,000)
(13,000)
(13,000)
(13,000)
(13,000)
(13,000)
(13,000)
217,045
204,045
(32,947)
217,045
184,098
3,976
217,045
221,021
(358,967)

Transfers in
Transfers out
116
(358,967)
(358,967)
36,923
36,923
Schedule 3
Page 19 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Sewer Expansion
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
1,800,000
100,000
100,000
2,000,000
Fire Assessment
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
1,800,000
100,000
100,000
2,000,000
22,048
1,128
135,772
158,948
(1,777,952)
(98,872)
35,772
(1,841,052)
Original
Budget
Final
Budget
70,000
70,000
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
70,000
10,000
80,000
91,906
23,551
115,457
21,906
13,551
35,457
1,575,000
1,575,000
-
100,867
-
1,474,133
-
23,961
212,326
34,304
-
(10,343)
212,326
1,575,000
1,575,000
100,867
1,474,133
370,057
606,344
34,304
370,057
572,040
425,000
425,000
58,081
(366,919)
70,000
(526,344)
81,153
607,497
(100,000)
(100,000)
(100,000)
(100,000)
(78,030)
(78,030)
21,970
21,970
(275,200)
(275,200)
19,352
(275,200)
(255,848)
19,352
(283,783)
(264,431)
(8,583)
(8,583)
325,000
1,095,037
1,420,037
325,000
1,095,037
1,420,037
(19,949)
1,095,037
1,075,088
(344,949)
(344,949)
(205,200)
809,375
604,175
(782,192)
809,375
27,183
(183,278)
809,375
626,097
598,914
598,914

Transfers in
Transfers out
117
Schedule 3
Page 20 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Affordable Housing Trust
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
135,000
135,000
Fire Protection District

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
200,000
2,500
202,500
163,482
3,383
166,865
10
-
(36,518)
883
(35,635)
Original
Budget
(10)
-
Final
Budget
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
125,000
125,000
216,336
216,336
91,336
91,336
20,000
50
-
20,000
-
50
-
19,000
1,117,000
39,902
444,192
6,408,266
164,178
1,479,363
(124,276)
444,192
4,928,903
20,050
20,010
40
1,136,000
6,892,360
1,643,541
5,248,819
182,450
146,855
(1,136,000)
(6,767,360)
(1,427,205)
5,340,155
696,000
(16,400)
679,600
696,000
(16,400)
679,600
696,000
(16,400)
679,600
(456,400)
8,309,881
7,853,481
(6,087,760)
8,309,881
2,222,121
(747,605)
8,309,881
7,562,276
135,000
(35,595)
Transfers in
Transfers out
135,000
104,025
239,025
182,450
104,025
286,475
146,855
104,025
250,880
118
(35,595)
(35,595)
5,340,155
5,340,155
Schedule 3
Page 21 of 21
CITY OF FONTANA

Governmental Funds
Capital Projects
Fontana Housing Authority
Original
Budget
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Other revenue
Total revenues
Expenditures:
Current:
General government:
City Administration
Management services
Human resources
Public safety:
Police
Fire
Public works
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance costs
Total expenditures
Final
Budget
153,510
10,000
163,510
Community Facilities Districts

Variance with
Final Budget
Positive (Negative)
Actual
Amounts
180,690
10,000
190,690
136,159
9,875
146,034
(44,531)
(125)
(44,656)
Original
Budget
Final
Budget
1,500
1,500
193,970
-
202,173
-
171,175
-
30,998
-
193,970
202,173
171,175
30,998
(30,460)
(11,483)
(25,141)
(13,658)
(15,500)
(15,500)
(15,500)
(15,500)
(15,500)
(15,500)
(45,960)
4,629,782
4,583,822
(26,983)
4,629,782
4,602,799
(40,641)
4,629,782
4,589,141
Variance with
Final Budget
Positive (Negative)
Actual
Amounts
4,148
2,308,611
2,312,759
2,648
2,308,611
2,311,259
82,584
117,416
120,132
-
(37,548)
117,416
266,808
466,808
120,132
266,808
346,676
(465,308)
2,192,627
2,657,935
(2,052,499)
2,548,288
28,981
524,770
(2,052,499)
(2,052,499)
(2,548,288)
(28,981)
(2,577,269)
59,462
9,917
69,379
140,128
9,917
150,045
80,666
80,666

Transfers in
Transfers out
119
(13,658)
(13,658)
9,917
9,917
120
Fiduciary Fund Types
Fiduciary Fund types include trust and agency funds. Agency funds are used to account for assets held by the government as an agent for
individuals, private organizations, other governments and/or other funds.
Community Facilities District #2 - Heritage- To account for the Village of Heritage CFD special taxes received and the payment of debt
service related to bonds issued.
Community Facilities District #3 - Hunter's Ridge- To account for the Hunter's Ridge CFD special taxes received and the payment of debt
Community Facilities District #4 - Walnut Village - To account for the Walnut Village CFD special taxes received and the payment of debt
Community Facilities District #7 - Country Club - To account for the Country Club Estates CFD special taxes received and the payment of
debt service related to bonds issued.
Community Facilities District #11 - Heritage West End - To account for the Heritage West End CFD special taxes received and the payment
of debt service related to bonds issued.
Community Facilities District #12 Sierra Lakes - To account for the Sierra Lakes CFD special taxes received and the payment of debt
Community Facilities District #22 Sierra Hills South To account for the Sierra Hills South CFD special taxes received and the payment
of debt related to bonds issued.
Community Facilities District #31 Citrus Heights To account for the Citrus Heights North CFD special taxes received and the payment of
debt related to bonds issued.
Community Facilities District #37 Montelago To account for the Montelago CFD special taxes received and the payment of debt related
to bonds issued.
Community Facilities District #70 - Avellino To account for the Montelago CFD special taxes received and the payment of debt related to
bonds issued.
Trust Deposits - To account for various deposits that are held by the City as collateral, guarantee of work to be done, or for code compliance.
The moneys in this fund are returned to the depositor upon completion of projects and/or fulfillment of purpose.
121
Schedule 4
CITY OF FONTANA
Combining Statement of Net Position
All Agency Funds
June 30, 2014
Community
Facilities
District #2
Heritage
Assets:
Receivables (net):
Assessments
Interest
Restricted assets:
Total Assets
Liabilities:
Accounts Payable
Deposits payable
Due to bondholders
Total Liabilities
Community
Facilities
District #3
Hunter's Ridge
119,330
-
5,245,569
5,364,899
Total Assets
Liabilities:
Accounts Payable
Deposits payable
Due to bondholders
Total Liabilities
47,510
-
3,840,267
3,887,777
Community
Facilities
District #7
Country Club
971
-
109,066
110,037
Community
Facilities
District #11
Heritage West End
15,377
-
665,204
680,581
Community
Facilities
District #12
Sierra Lakes
13,967
-
1,646,181
1,660,148
71,540
-
4,751,725
4,823,265
5,364,899
3,887,777
110,037
680,581
1,660,148
4,823,265
5,364,899
3,887,777
110,037
680,581
1,660,148
4,823,265
Community
Facilities
District #22
Sierra Hills South
Assets:
Receivables (net):
Assessments
Interest
Restricted assets:
Community
Facilities
District #4
Walnut Village
Community
Facilities
District #31
Citrus Heights
Community
Facilities
District #37
Montelago
Community
Facilities
District #70
Avellino
Trust
Deposits
Totals
3,428,901
3,428,901
35,046
-
37,649
-
13,643
-
7,732
-
11
362,765
11
2,656,126
3,336,240
1,059,200
336,367
23,645,945
2,691,172
3,373,889
1,072,843
344,099
3,428,912
27,437,622
2,691,172
3,373,889
1,072,843
344,099
630
3,428,282
-
630
3,428,282
24,008,710
2,691,172
3,373,889
1,072,843
344,099
3,428,912
27,437,622
122
CITY OF FONTANA
Schedule 5
Combining Statement of Changes in Assets and Liabilities

All Agency Funds
Page 1 of 4
Balance
July 1, 2013
Community Facilities District #2 - Heritage
Assets:
Receivables (net):
Assessments
Restricted assets:
Total Assets
Liabilities:
Due to bondholders
Total Liabilities
Community Facilities District #3 - Hunter's Ridge
Assets:
Receivables (net):
Assessments
Restricted assets:
Total Assets
Liabilities:
Due to bondholders
Total Liabilities
Community Facilities District #4 - Walnut Village
Assets:
Receivables (net):
Assessments
Restricted assets:
190,167
5,405,184
Additions
4,198,801
8,391,736
5,215,017
Balance
June 30, 2014
Deletions
4,269,638
8,432,021
4,192,935
119,330
5,364,899
4,162,383
5,245,569
5,405,184
8,391,736
8,432,021
5,364,899
5,405,184
8,391,736
8,432,021
5,364,899
69,899
2,205,141
2,227,530
47,510
3,900,800
6,494,492
6,507,515
3,887,777
3,830,901
4,289,351
4,279,985
3,840,267
3,900,800
6,494,492
6,507,515
3,887,777
3,900,800
6,494,492
6,507,515
3,887,777
985
54,877
54,891
971
113,816
99,083
103,833
109,066
Total Assets
114,801
153,960
158,724
110,037
Liabilities:
Due to bondholders
114,801
153,960
158,724
110,037
114,801
153,960
158,724
110,037
Total Liabilities
123
CITY OF FONTANA
Schedule 5

All Agency Funds
Page 2 of 4
Balance
July 1, 2013
Community Facilities District #7 - Country Club
Assets:
Receivables (net):
Assessments
Restricted assets:
13,046
Additions
673,965
291,738
Balance
June 30, 2014
Deletions
459,904
289,407
468,665
15,377
665,204
Total Assets
687,011
751,642
758,072
680,581
Liabilities:
Due to bondholders
687,011
751,642
758,072
680,581
687,011
751,642
758,072
680,581
13,215
874,225
873,473
13,967
1,748,204
1,657,689
1,660,148
Total Liabilities
Community Facilities District #11 - Heritage West End
Assets:
Receivables (net):
Assessments
Restricted assets:
Total Assets
Liabilities:
Due to bondholders
Total Liabilities
Community Facilities District #12 - Sierra Lakes
Assets:
Receivables (net):
Assessments
Restricted assets:
Total Assets
Liabilities:
Due to bondholders
Total Liabilities
1,556,418
$
13,215
873,979
784,216
1,646,181
1,569,633
1,748,204
1,657,689
1,660,148
1,569,633
1,748,204
1,657,689
1,660,148
49,661
1,984,050
1,962,171
71,540
4,746,392
4,968,964
4,892,091
4,823,265
4,696,731
2,984,914
2,929,920
4,751,725
4,746,392
4,968,964
4,892,091
4,823,265
4,746,392
4,968,964
4,892,091
4,823,265
124
CITY OF FONTANA
Schedule 5

All Agency Funds
Page 3 of 4
Balance
July 1, 2013
Community Facilities District #22 - Sierra Hills South
Assets:
Receivables (net):
Assessments
Restricted assets:
Total Assets
Liabilities:
Due to bondholders
Total Liabilities
Community Facilities District #31 - Citrus Heights North
Assets:
Receivables (net):
Assessments
Restricted assets:
Total Assets
Liabilities:
Due to bondholders
Total Liabilities
Community Facilities District #37 - Montelago
Assets:
Receivables (net):
Assessments
Restricted assets:
Total Assets
Liabilities:
Due to bondholders
Total Liabilities
17,654
5,072,371
Additions
2,805,760
9,606,399
5,054,717
Balance
June 30, 2014
Deletions
2,788,368
11,987,598
6,800,639
35,046
2,691,172
9,199,230
2,656,126
5,072,371
9,606,399
11,987,598
2,691,172
5,072,371
9,606,399
11,987,598
2,691,172
37,429
1,734,033
1,733,813
37,649
3,391,359
4,462,710
4,480,180
3,373,889
3,353,930
2,728,677
2,746,367
3,336,240
3,391,359
4,462,710
4,480,180
3,373,889
3,391,359
4,462,710
4,480,180
3,373,889
7,960
374,223
368,540
13,643
1,021,433
$
1,029,393
572,841
$
535,074
947,064
903,614
1,059,200
$
1,072,843
1,029,393
947,064
903,614
1,072,843
1,029,393
947,064
903,614
1,072,843
125
CITY OF FONTANA
Schedule 5

All Agency Funds
Page 4 of 4
Balance
July 1, 2013
Community Facilities District #70 - Avellino
Assets:
Receivables (net):
Assessments
Restricted assets:
Additions
Balance
June 30, 2014
Deletions
223,194
489,710
215,462
153,343
7,732
336,367
Total Assets
712,904
368,805
344,099
Liabilities:
Due to bondholders
712,904
368,805
344,099
Total Liabilities
712,904
368,805
344,099
Trust Deposits
Assets:
Receivables (net):
Interest
1,969,765
18,455,591
16,996,455
3,428,901
1,969,775
18,455,602
16,996,465
3,428,912
60,151
1,909,624
7,030,983
11,424,619
7,090,504
9,905,961
630
3,428,282
1,969,775
18,455,602
16,996,465
3,428,912
1,969,765
18,455,591
16,996,455
3,428,901
Total Assets
Liabilities:
Accounts payable
Deposits payable
Total Liabilities
Totals - All Agency Funds
Assets:
Receivables (net):
Assessments
Interest
Restricted assets:
Total Assets
Liabilities:
Accounts payable
Deposits payable
Due to bondholders
Total Liabilities
10
11
400,016
10
10
14,746,042
11
25,516,928
11
14,783,293
10
23,492,033
362,765
11
25,363,016
23,645,945
27,886,719
56,693,677
57,142,774
27,437,622
60,151
1,909,624
25,916,944
7,030,983
11,424,619
38,238,075
7,090,504
9,905,961
40,146,309
630
3,428,282
24,008,710
27,886,719
56,693,677
57,142,774
27,437,622
126
CITY OF FONTANA
STATISTICAL SECTION
This part of the City of Fontana's Comprehensive Annual Financial Report presents detailed information as a context
for understanding what the information in the financial statements, note disclosures, and required supplementary
information says about financial trends, revenue capacity, debt capacity, demographics, and operating information.
Page
Contents
Financial Trends
These schedules contain trend information to help the reader understand how the City's
financial performance and well-being have changed over time.
129
Revenue Capacity
These schedules contain information to help the reader assess the factors affecting the City's
ability to generate its property and sales tax.
135
Debt Capacity
These schedules present information to help the reader assess the affordability of the City's
current level of outstanding debt and the City's ability to issue additional debt in the future.
139
Demographic and Econominc Information

These schedules offer demographic and economic indicators to help the reader understand
the environment within which the City's financial activities take place and to help make
comparisons over time and with other governments.
143
Operating Information
These schedules contain information about the City's operations and resources to help the
reader understand how the City's financial information relates to the services the City provides
and the activites it performs.
145
Sources: Unless otherwise noted, the information in these schedules is derived from the
comprehensive annual financial reports for the relevant year.
127
128
CITY OF FONTANA
NET POSITION BY COMPONENT
Last Nine Fiscal Years
(accrual basis of accounting)
2014
Restricted
Unrestricted
Total governmental activities net position
Unrestricted
Total business-type activities net position
2013
Primary Government
Restricted
Unrestricted
Total primary government net position
2010
703,125,448
196,764,945
93,002,321
992,892,714
676,166,540
201,817,790
71,378,200
961,254,571
672,341,983
195,161,021
101,455,109
968,958,113
$ 223,511,085
150,478,343
185,447,345
559,436,773
$ 210,467,754
310,331,309
30,252,479
551,051,542
62,610,261
27,641,399
90,251,660
63,626,343
28,233,609
91,859,952
65,695,817
29,652,481
95,348,298
$ 65,645,477
38,838,065
104,483,542
738,037,800
195,161,021
131,107,590
1,064,306,411
289,156,562
150,478,343
224,285,410
663,920,315
276,033,795
310,331,309
68,048,572
654,413,676
2006
2005
765,735,709
196,764,945
120,643,720
1,083,144,374
739,792,883
201,817,790
99,611,809
1,053,114,523
2009
Unrestricted
Total business-type activities net position
2011
Primary Government
Restricted
Unrestricted
Total primary government net position
Restricted
Unrestricted
Total governmental activities net position
Fiscal Year
2012
2008
Fiscal Year
2007
65,566,041
37,796,093
103,362,134
231,561,402
221,238,043
94,739,284
547,538,729
226,848,487
143,173,855
152,738,630
522,760,972
133,484,955
139,865,801
136,999,775
410,350,531
$ 52,179,297
128,700,069
128,813,097
309,692,463
$ (32,078,819)
137,726,691
111,625,077
217,272,949
66,461,827
35,851,412
102,313,239
67,157,200
27,566,708
94,723,908
53,229,570
32,135,112
85,364,682
$ 50,315,752
31,761,805
82,077,557
186,714,525
139,865,801
169,134,887
495,715,213
102,495,049
128,700,069
160,574,902
391,770,020
298,023,229
221,238,043
130,590,696
649,851,968
294,005,687
143,173,855
180,305,338
617,484,880
129
45,548,099
31,163,844
76,711,943
13,469,280
137,726,691
142,788,921
293,984,892
CITY OF FONTANA
CHANGES IN NET POSITION
Last Ten Fiscal Years
2014
Expenses
General government
Public safety
Public services
Building & safety
Community services
Engineering
Total governmental activiites expenses
Sewer
Water
Total primary government expenses
Program Revenues
Charges for Services:
General government
Public safety
Public services
Building & safety
Community services
Engineering
Operating contributions and grants
Capital contributions and grants
Total governmental activities program revenues
Charges for Services:
Sewer
Water
Capital contributions and grants
Total business-type activities program revenues
Total primary government program revenues
Net (expense)/revenue:
Govermental activities
Total primary government net expense
23,587,937
70,609,139
71,174,441
3,724,782
12,928,629
20,006,242
2,866,029
204,897,199
2013
22,932,400
65,336,580
72,603,025
27,999,771
13,072,787
5,815,197
2,974,691
210,734,451
2012
22,587,697
65,101,512
72,025,175
25,914,815
12,897,105
6,164,023
11,724,101
216,414,428
2011
Fiscal Year
2010
22,161,297
64,755,767
63,180,797
2,146,444
36,682,509
12,458,069
8,335,217
32,678,422
242,398,522
$ 20,438,205
66,543,166
70,750,081
2,172,818
74,348,012
11,566,479
15,314,176
37,910,762
299,043,699
2009
21,468,410
66,265,077
57,090,691
2,676,376
34,918,957
11,053,864
12,280,081
40,582,735
246,336,191
2008
21,123,524
45,162,498
46,747,544
2,878,998
40,068,102
8,367,128
9,357,831
37,400,389
211,106,013
2007
2006
2005
20,023,089
39,177,833
52,324,751
3,098,713
32,652,033
5,717,579
14,498,744
28,070,740
195,563,482
$ 16,449,755
32,657,142
51,285,482
5,587,646
31,166,049
4,491,119
7,371,641
31,699,656
180,708,490
$ 14,581,445
30,117,129
43,982,003
4,993,218
32,225,713
3,390,656
5,963,889
25,565,727
160,819,780
16,987,089
134,351
17,121,440
$ 222,018,639
15,577,783
550,544
16,128,327
$ 226,862,778
14,878,804
336,943
15,215,747
$ 231,630,175
15,096,815
99,463
15,196,278
$ 257,594,800
14,423,195
123,359
14,546,554
$ 313,590,253
13,903,171
363,901
14,267,072
$ 260,603,263
12,518,890
347,997
12,866,887
$ 223,972,900
11,289,762
130,775
11,420,537
$ 206,984,019
10,996,069
376,638
11,372,707
$ 192,081,197
10,944,804
10,944,804
$ 171,764,584
7,304,751
4,916,477
16,194,872
7,586,953
5,988,585
2,726,083
13,246,859
61,605,282
119,569,862
6,176,107
12,868,006
20,454,574
8,805,067
7,351,146
3,950,637
23,263,276
795,729
83,664,542
7,924,030
4,334,408
16,543,066
6,861,863
6,535,671
2,841,546
27,572,672
8,331,145
80,944,401
2,683,979
5,029,644
15,338,389
2,183,905
3,055,406
5,627,995
1,960,933
17,768,014
3,112,947
56,761,212
3,856,477
3,577,408
17,878,349
2,221,676
5,510,881
4,722,820
4,286,993
19,853,544
63,237,670
125,145,818
4,165,677
9,428,484
21,070,382
2,146,926
2,631,731
4,655,056
3,253,334
11,294,127
21,616,243
80,261,960
4,368,391
3,078,650
21,596,714
3,282,486
5,811,401
4,297,903
5,505,366
29,544,822
40,155,626
117,641,359
1,420,234
4,133,533
19,627,172
5,509,179
5,187,266
1,770,335
7,678,326
11,887,882
73,192,764
130,406,691
1,852,119
4,154,992
18,437,997
7,083,293
5,926,763
1,484,965
11,463,733
8,107,927
24,310,258
82,822,047
2,745,091
4,590,384
17,990,412
9,211,815
2,448,991
1,407,571
11,748,607
11,404,606
497,312
62,044,789
15,548,412
1,069,865
16,618,277
$ 136,188,139
14,805,929
448,472
15,254,401
98,918,943
14,146,207
2,317,114
16,463,321
97,407,722
14,187,533
264,136
1,649,550
16,101,219
72,862,431
14,192,122
102,648
4,113,563
18,408,333
$ 143,554,151
15,067,205
119,873
4,282,504
19,469,582
99,731,542
11,959,402
4,942
10,875,624
22,839,968
$ 140,481,327
11,230,343
86,141
3,230,902
14,547,386
$ 144,954,077
10,562,864
5,330,170
15,893,034
$ 98,715,081
9,895,397
8,174,649
18,070,046
$ 80,114,835
(85,327,337)
(503,163)
$ (85,830,500)
(127,069,909)
(873,926)
$ (127,943,835)
(185,637,310)
904,941
$ (184,732,369)
(173,897,881)
3,861,779
$(170,036,102)
(166,074,231)
5,202,510
$ (160,871,721)
(93,464,654)
9,973,081
(83,491,573)
(65,156,791)
3,126,849
$ (62,029,942)
(97,886,443)
4,520,327
$ (93,366,116)
(98,774,991)
7,125,242
$ (91,649,749)
(135,470,027)
1,247,574
$ (134,222,453)
130
CITY OF FONTANA
CHANGES IN NET POSITION
Fiscal Year
2013
2013
2012
2011
2010
2009
2008
2007
2006
2005
48,062,073
29,160,503
5,882,003
4,808,167
587,452
102,472
3,169,063
8,791,729
(836,248)
2,309,000
102,036,214
86,359,792
27,052,669
6,519,006
4,873,281
558,097
6,917,905
7,963,170
404,538,559
2,341,500
547,123,979
130,233,578
23,139,684
2,331
6,040,983
4,451,626
573,676
960,865
11,908,258
5,562,597
1,629,150
276,931
184,779,679
136,867,880
20,796,628
269,243
5,922,729
4,172,294
466,951
1,263,150
21,255,521
10,667,644
12,554
1,794,800
203,489,394
153,614,330
23,747,567
4,423,024
5,697,798
4,419,498
395,801
1,475,234
6,169,763
7,835,120
113,084
(953,004)
206,938,215
129,525,447
25,874,635
4,508,933
6,210,517
4,894,650
459,592
1,678,179
24,147,847
8,376,554
653,842
889,026
207,219,222
111,385,617
25,496,190
4,629,332
5,251,517
4,392,647
427,651
1,707,557
19,834,880
10,875,592
1,453,100
185,454,083
93,018,674
24,426,465
4,206,858
5,356,560
4,108,593
405,184
1,016,963
13,296,063
15,082,387
249,500
161,167,247
66,570,297
20,100,196
4,640,800
4,551,003
3,604,093
398,642
12,347,681
27,099,561
18,493,079
15,992,810
1,060,040
174,858,202
General Revenues and Other Changes in Net Position

Taxes:
Property taxes
46,049,227
Sales taxes
31,440,752
Utility users taxes
Franchise taxes
6,276,563
4,642,711
704,132
Motor vehicle in-lieu
85,263
Investment earnings
8,368,054
Other
5,739,599
Gain/(Loss) on sale of capital assets
Extraordinary gain/(loss) on dissolution of redevelopment agency
Transfers
1,723,160
Total governmental activities
105,029,461
Investment earnings
452,288
Loss on sale of capital assets
Extraordinary gain/(loss) on dissolution of redevelopment agency
Transfers
(1,723,160)
(1,270,872)
Total primary government
$ 103,758,589
(305,420)
(2,309,000)
(2,614,420)
$ 99,421,794
454,884
(8,543,752)
(2,341,500)
(10,430,368)
$ 536,693,611
493,398
(276,931)
216,467
$ 184,996,146
850,016
(254,590)
(1,794,800)
(1,199,374)
$ 202,290,020
214,159
953,004
1,167,163
$ 208,105,378
1,179,653
(889,026)
290,627
$ 207,509,849
1,613,376
(1,453,100)
160,276
$ 185,614,359
778,203
(249,500)
528,703
$ 161,695,950
966,320
(1,060,040)
(93,720)
$ 174,764,482
Change in Net Position

Total primary government
(25,033,695)
(3,488,346)
$ (28,522,041)
411,653,952
(9,182,794)
$ 402,471,158
(857,631)
1,121,408
263,777
29,591,513
2,662,405
$ 32,253,918
40,863,984
6,369,673
$ 47,233,657
113,754,568
10,263,708
$ 124,018,276
120,297,292
3,287,125
$ 123,584,417
63,280,804
5,049,030
$ 68,329,834
76,083,211
7,031,522
$ 83,114,733
19,702,124
(1,774,035)
$ 17,928,089
131
CITY OF FONTANA
FUND BALANCES - GOVERNMENTAL FUNDS
(modified accrual basis of accounting)
2014
General Fund:
Reserved
Unreserved
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total
Other Governmental Funds:

Reserved
Unreserved, reported in:
Special Revenue Funds
Debt Service Funds
Capital Projects Funds
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Other Governmental Funds
2013
203,890
890,753
3,190,424
19,511,605
55,180,619
$ 78,977,291
55,263,626
179,623,689
35,217,888
(28,160,897)
$ 241,944,306
2012
219,415
3,309,252
3,823,671
17,544,997
21,000,677
45,898,012
144,832,484
62,146,373
17,507,842
41,817,140
(36,250,997)
$ 230,052,842
Fiscal Year
2010
2011
222,634
3,056,765
4,556,330
17,182,387
16,255,088
41,273,204
131,816,564
62,091,651
17,973,535
47,048,071
(32,303,611)
$ 226,626,210
39,434,420
2,887,380
5,801,236
18,230,021
13,563,171
$ 79,916,228
2009
2008
$ 43,111,652
40,381,375
$ 83,493,027
$ 44,124,783
44,848,649
$ 88,973,432
$ 47,192,564
52,409,189
$ 99,601,753
7,922,238
54,848,924
$ 62,771,162
3,548,736
50,027,998
$ 53,576,734
7,673,765
50,624,112
$ 58,297,877
$ 139,110,955
$ 126,263,190
$ 143,775,053
$109,878,366
$ 47,850,409
$ 37,504,069
65,077,913
(16,222,427)
56,643,005
$ 244,609,446
86,737,163
6,565,715
57,324,707
$ 276,890,775
73,854,274
(3,716,862)
68,340,850
$ 282,253,315
63,356,156
(4,873,837)
184,080,035
$ 352,440,720
67,579,899
(9,156,686)
229,863,986
$ 336,137,608
66,588,214
(951,001)
239,221,667
$ 342,362,949
192,762,973
101,819,503
17,708,288
52,969,386
(116,991,588)
$ 248,268,562
2007
$
2006
$
2005
$
In fiscal year 2011, the City implemented GASB Statement No. 54, Fund Balance Reporting and Government Fund Type Definitions. The classifications have been changed to accommodate the implementation of this statement.
132
CITY OF FONTANA
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
2014
Revenues:
Taxes
Intergovernmental
Special assessments
Investment earnings
Contribution from developer
Other revenue
Total Revenues
Expenditures:
General government
Public safety
Public works
Building & safety
Community services
Engineering
Capital outlay
Debt service:
Principal
Interest
Debt issuance cost
Total Expenditures
Excess of revenues
2012
2011
88,500,198
6,312,758
43,049,724
10,880,185
3,989,423
15,324,914
3,212,107
12,486,725
183,756,034
$ 125,362,845
3,935,025
37,640,669
10,793,456
2,351,616
15,229,242
12,792,165
11,703,354
219,808,372
$ 164,441,878
3,039,383
23,946,521
7,594,928
2,547,706
15,170,618
12,511,646
7,653,560
263,975,865
20,404,087
69,930,455
32,721,384
3,720,967
12,915,801
20,009,693
9,802,816
18,767,425
64,854,844
30,082,698
5,748,414
13,115,209
5,838,832
33,636,349
18,821,954
64,442,561
32,328,157
25,874,574
12,925,751
6,186,315
30,177,022
2,335,000
2,902,744
174,742,947
2,215,000
3,009,441
177,268,212
13,470,000
17,345,629
221,571,963
$ 89,113,385
4,014,081
31,222,032
10,622,985
3,114,133
15,531,166
8,292,701
2,308,611
10,125,947
174,345,041
(397,906)
2013
$
6,487,822
(1,763,591)
Fiscal Year
2010
2009
2008
2007
2006
2005
$ 168,496,012
8,034,910
28,262,022
9,853,713
2,200,035
15,329,574
18,254,434
13,545,165
271,243,993
$ 192,298,017
6,637,895
27,567,543
6,341,703
1,754,188
15,345,142
9,806,464
11,493,041
265,375,453
$ 171,473,774
10,019,553
19,557,949
11,022,934
1,588,398
14,327,205
22,079,166
3,500,000
11,806,474
281,298,924
$ 151,582,954
15,607,255
27,330,995
11,447,754
1,894,790
14,122,030
24,743,406
24,287,613
10,282,127
222,418,646
$ 131,522,334
22,018,598
12,106,231
12,848,857
1,526,710
13,159,534
13,376,356
3,810,568
12,049,458
201,874,302
$ 99,865,031
21,689,703
24,092,022
14,383,487
1,612,028
12,615,230
9,396,951
18,219,850
158,260,862
19,064,060
63,809,019
29,054,582
2,160,273
36,404,204
12,472,879
8,361,272
29,433,396
18,846,220
65,080,064
38,801,759
2,172,740
74,055,306
11,516,416
15,311,942
24,461,501
17,384,887
65,150,689
29,513,590
2,696,739
34,659,517
11,088,558
12,314,618
65,894,357
18,370,173
43,948,980
23,949,285
2,886,885
39,787,568
8,358,502
9,373,619
143,530,646
16,886,024
37,842,417
32,169,122
3,081,851
32,345,431
5,664,005
14,481,575
120,628,859
16,924,468
31,934,222
32,888,130
5,601,858
30,921,572
4,493,800
7,385,400
69,720,846
14,018,966
29,103,451
28,972,193
42,830,311
3,361,330
58,939,882
12,870,000
32,704,008
149,118
300,666,433
12,375,000
38,045,485
291,430,924
11,985,000
40,742,969
344,376,776
16,232,467
36,953,579
985,072
306,721,169
10,979,635
31,790,516
851,734
240,035,717
10,565,908
29,588,513
11,000
234,346,489
8,418,013
45,700,263
3,002,080
184,139,141
(36,690,568)
(20,186,931)
(79,001,323)
(25,422,245)
(17,617,071)
(32,472,187)
(25,878,279)
133
CITY OF FONTANA
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
2014
Other financing sources (uses)
Transfers in
Transfers out
Premium on bonds issued
Payment to refunded bond escrow agent
Extraordinary gain/(loss) on dissolution
of redevelopment agency
Debt service as a percentage of noncapital
expenditures
2013
23,890,997
(22,304,337)
3,873,854
11,458
5,471,972
2012
18,754,401
(16,445,401)
4,277
2,313,277
35,008,096
(33,044,386)
832,213
7,708
2,803,631
2011
2010
44,581,991
(44,384,060)
8,198,714
(53,367)
1,629,150
5,822,247
37,978,756
(36,396,641)
4,227,578
12,554
2,706,467
52,094,542
(53,047,546)
3,546,250
113,221
46,486,665
(61,337,045)
5,074,066
8,801,099
(60,297,005)
(30,868,321)
(17,480,464)
(32,514,658)
16.1%
16.8%
18.9%
18.9%
3.6%
134
2008
3.2%
2009
2007
92,457,151
(92,184,725)
57,317,884
801,076
653,842
(12,558,563)
46,444,129
21,021,884
32.6%
2006
54,604,010
(53,540,610)
43,342,889
1,769,459
268,381
7,097,903
(10,519,168)
35.8%
2005
62,097,628
(62,704,428)
2,157,945
5,546,758
138,518,158
53,852,006
(53,131,766)
156,908,323
(33,215)
15,992,810
(35,070,000)
76,733,101
106,045,971
50,854,822
24.4%
43.2%
CITY OF FONTANA
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
(in thousands of dollars)
Fiscal
Year
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
Residential
Property
$ 9,438,839
9,014,234
8,853,377
8,749,473
8,963,429
10,640,605
10,671,276
8,644,619
6,838,346
5,707,158
Commercial
Property
$ 1,246,930
1,231,169
1,255,754
1,308,064
1,270,549
1,203,754
988,975
804,785
608,835
512,119
Industrial
Property
$ 1,832,288
1,805,027
1,775,188
1,822,764
1,821,553
1,807,206
1,576,306
1,129,222
1,014,516
979,100
Other
$ 2,094,367
2,112,519
2,074,513
2,188,548
2,343,195
2,189,070
1,883,703
1,714,396
1,442,760
911,850
Less:
Exemptions
$
623,824
566,672
530,738
520,566
475,600
453,810
467,134
443,199
370,827
376,287
Total Taxable
Assessed
Value
$ 13,988,600
13,596,277
13,428,094
13,548,283
13,923,126
15,386,827
14,653,126
11,849,824
9,533,629
7,733,940
Total
Direct
Tax
Rate
0.2230%
0.7072%
0.7072%
0.7107%
0.7122%
0.7110%
0.7312%
0.7554%
0.7379%
0.7133%
Notes: In 1978, the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based
upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation
factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at
the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the
purchase price (market value) or economic value of the property. The assessed valuation data shown above represents the only
data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
Source: San Bernardino County Auditor/Controller
135
CITY OF FONTANA
DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of assessed value)
2014
Direct Rates:
City basic rate
2013
2012
2011
Fiscal Year
2010
2009
2008
2007
2006
2005
$0.032
$0.032
$0.032
$0.032
$0.032
$0.032
$0.032
$0.032
$0.032
$0.032
0.043
0.046
0.170
0.222
0.028
0.186
0.273
0.043
0.046
0.170
0.222
0.028
0.186
0.273
0.043
0.046
0.170
0.222
0.028
0.186
0.273
0.043
0.046
0.170
0.222
0.028
0.186
0.273
0.043
0.046
0.170
0.222
0.028
0.186
0.273
0.186
0.043
0.046
0.171
0.222
0.028
0.273
0.185
0.043
0.046
0.171
0.222
0.028
0.273
0.185
0.043
0.046
0.171
0.222
0.028
0.273
0.185
0.043
0.046
0.172
0.222
0.028
0.272
0.185
0.043
0.046
0.172
0.222
0.028
0.272
Basic Levy (1)
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
Overlapping Rates (2)

Chaffey Community College
Chaffey Union High School
Colton Unified School
Fontana Unified School District
Metropolitan Water Agency - Original
Rialto Unified
San Bernardino Community College
San Bernardino Valley Muni Water
0.0157
0.0371
0.1187
0.1516
0.0035
0.0704
0.0419
0.1625
0.0111
0.0101
0.1488
0.1501
0.0035
0.0736
0.0459
0.1625
0.0153
0.0194
0.1403
0.1460
0.0037
0.0856
0.0373
0.1650
0.0091
0.0192
0.1304
0.1375
0.0037
0.0788
0.0467
0.1650
0.0122
0.0168
0.0985
0.1135
0.0043
0.0659
0.0280
0.1650
0.0209
0.0162
0.0688
0.1071
0.0043
0.0587
0.0393
0.1650
0.0192
0.0169
0.0806
0.1054
0.0045
0.0536
0.0127
0.1650
0.0167
0.0193
0.0753
0.1094
0.0047
0.0674
0.0195
0.1550
0.0293
0.0226
0.0427
0.0681
0.0052
0.0900
0.0166
0.1600
0.0108
0.0264
0.0625
0.0758
0.0058
0.1082
0.0189
0.1400
Total Tax Rate
1.6014
1.6056
1.6126
1.5904
1.5042
1.4803
1.4579
1.4673
1.4345
1.4484
0.21785
0.21785
0.21785
0.21785
0.21785
0.32400
0.03240
0.03240
0.03240
0.03240
Central Valley Fire District

Chaffey Community College
Inland Empire Utilities Agency- 1969 Annex
County of San Bernardino
Education Revenue Augmentation Fund
Flood Control
Fontana Fire Protection District
City Share of 1% levy per Prop 13 (3)

Redevelopment Rate (4)
Total Direct Rate (5)
1.0037
1.0037
1.0043
1.0043
1.0045
1.0047
1.0104
1.0058
0.2230
0.7072
0.7072
0.7107
0.7122
0.7110
0.7312
0.7554
0.7379
0.7133
(1) In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property
resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.
(2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.
(3) City's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city.
(4) RDA rate is based on the largest RDA tax rate area (TRA) and includes only rates from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates
are applied only to the incremental property values.
(5) Total Direct Rate is the weighted average of all individual direct rates for the City of Fontana.
Source: San Bernardino County Assessor 2004/05 - 2013/14 Tax Rate Table
136
CITY OF FONTANA
PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
2014
Tax Payer
San Gabriel Valley Water Company
Vintage Park East LLC
Target Corporation
Intex Properties Inland Empire
North Fontana Investment Company
Francisco Street LP
John Hancock Life Insurance Co
BRE DDR Crocodile Falcon Ridge
10681 Production Avenue LLC
US Rep Retail I LLC
Operating Engineers Funds Inc.
James Hardie Building Products Inc.
Principal Life Insurance Company
Commerce Way Corporation
The Baralat Company
Centex Homes
Forged Metals Inc.
Taxable
Assessed
Value
$
147,434,566
119,050,320
89,961,703
73,143,308
63,147,675
60,500,000
56,610,000
53,824,959
53,418,016
52,405,000
$
769,495,547
Rank
1
2
3
4
5
6
7
8
9
10
-
Source: San Bernardino County Assessor 2013/14 & 2004/05 Combined Tax Rolls
137
2005
Percentage
of Total City
Taxable
Assessed
Value
1.05%
0.85%
0.64%
0.52%
0.45%
0.43%
0.40%
0.38%
0.38%
0.37%
5.50%
Taxable
Assessed
Value
$ 50,613,921
57,561,217
42,088,051
107,123,084
41,992,991
43,774,101
33,384,465
33,469,977
32,853,657
28,725,332
$ 471,586,796
Rank
3
2
5
1
6
4
8
7
9
10
Percentage
of Total City
Taxable
Assessed
Value
0.62%
0.71%
0.52%
1.32%
0.52%
0.54%
0.41%
0.41%
0.40%
0.35%
5.81%
CITY OF FONTANA
PROPERTY TAX LEVIES AND COLLECTIONS
Fiscal Year
Ended
June 30
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
Taxes Levied
for the
Fiscal Year
$
97,023,057
94,528,426
93,330,383
94,513,468
99,162,718
110,865,852
109,322,941
90,021,720
75,755,297
61,001,861
Collected within the

Fiscal Year of the Levy
Percentage
Amount
of Levy
$ 45,980,226
47.39% (2)
47,985,784
50.76% (2)
34,465,021
36.93% (2)
91,393,702
96.70%
96,581,878
97.40%
101,175,681
91.26%
99,812,030
91.30%
86,786,824
96.41%
74,201,079
97.95%
59,329,514
97.26%
Collections
in Subsequent
Years(1)
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Total Collections to Date

Percentage
Amount
of Levy
$ 45,980,226
47.39%
47,985,784
50.76%
34,465,021
36.93%
91,393,702
96.70%
96,581,878
97.40%
101,175,681
91.26%
99,812,030
91.30%
86,786,824
96.41%
74,201,079
97.95%
59,329,514
97.26%
Notes: The amounts presented include City property taxes and Redevelopment Agency tax increment. This schedule also includes
amounts collected by the City and Redevelopment Agency that were passed-through to other agencies.
(1) Data provided by the San Bernardino County Assessor's Office for collection of prior year taxes does not segregate the information by
fiscal year. Therefore, the City is not able to provide this information in the above schedule.
(2) Due to the dissolution of the former redevelopment agency, the property taxes collected in the former project areas is no longer
remitted to the agencies. Assembly Bill 1X26 provides that revenues will only be allocated to make payments on the indebtedness; all
remaining collections will be distributed to the other taxing entities based on the tax sharing formula.
Source: San Bernardino Auditor-Controller's Office
138
CITY OF FONTANA
RATIO OF OUTSTANDING DEBT BY TYPE
Fiscal
Year
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
Population(1)
202,177
200,974
199,898
198,456
190,356
189,021
188,498
181,640
165,462
160,015
Personal
Income(2)
$
3,766,153,000
3,964,548,435
3,800,851,138
3,514,000,000
3,171,000,000
3,302,000,000
3,269,000,000
3,123,000,000
2,872,000,000
(3)
General
Obligation
Bonds
$
53,062,593
55,427,203
57,671,813
59,821,423
56,514,399
58,500,788
60,492,177
20,392,489
21,602,176
22,781,862
Tax
Allocation
Bonds(4)
383,514,928
396,699,541
409,315,896
421,743,515
432,911,040
443,658,564
454,011,088
463,948,613
430,161,678
438,755,221
General Bonded Debt

Special
Tax
Bonds
$
112,210,000
122,570,000
130,350,000
137,420,000
144,060,000
151,345,000
157,430,000
163,630,000
137,990,000
137,690,000
Business-Type
Activities
Limited
Obligation
Bonds
$
1,470,000
1,890,000
2,280,000
Total
Net General
Bonded Debt
$ 548,787,521
574,696,744
597,337,709
618,984,938
625,259,130
653,504,352
671,933,265
649,441,102
591,643,854
601,507,083
Term
Loan
12,214,101
12,962,605
13,697,898
14,419,966
15,143,716
13,289,508
5,280,986
-
Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements
2014 Personal Income not available.
(1)
Source: State Department of Finance as of January 1, 2014

Source: Quarterly Economic Report (QER) by John e. Husing, Ph.D.
(3)
Information was not available at time of report, therefore this amount is estimated based on the following formula:
[ (2012 Personal Income / 2012 Population) increased by 3% inflation] multiplied by 2013 Population
(4)
Due to the dissolution of the redevelopment agency on January 31, 2012, all indebtedness related to the former activities of the redevelopment agency has been removed.
(2)
139
Total
Primary
Government
$ 561,001,622
587,659,349
611,035,607
633,404,904
625,274,274
666,793,860
677,214,251
649,441,102
591,643,854
601,507,083
Percentage
of Personal
Income
15.60%
15.41%
16.66%
17.79%
21.03%
20.51%
19.87%
18.94%
20.94%
Per
Capita
2,714
2,860
2,988
3,119
3,285
3,457
3,565
3,575
3,576
3,759
CITY OF FONTANA
RATIO OF GENERAL BONDED DEBT OUTSTANDING
Fiscal
Year
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
Population
(1)
202,177
200,974
199,898
198,456
190,356
189,021
188,498
181,640
165,462
160,015
154,789
Outstanding General Bonded Debt

Certificates
Lease
of
Revenue
Total
Assessed
(2)
Valuation
$ 13,988,600,102
13,596,277,647
4,449,513,025
4,439,875,114
4,548,702,154
5,060,047,199
4,513,150,799
3,335,536,689
2,848,732,276
2,574,078,524
2,356,504,874
Participation
(3)
(3)
Bonds
14,665,000
15,340,000
15,990,000
16,615,000
53,062,593
55,427,203
57,671,813
59,821,423
56,514,399
58,500,788
60,492,177
20,392,489
21,602,176
22,781,862
23,921,548
Total
Net General
Ratio of Net
Bonded Debt
to Assessed
Net
Bonded
Debt per
Bonded Debt
Valuation
Capita
$ 53,062,593
55,427,203
57,671,813
59,821,423
55,770,000
58,500,788
60,492,177
35,057,489
36,942,176
38,771,862
40,536,548
0.38%
0.41%
1.30%
1.35%
1.23%
1.16%
1.34%
1.05%
1.30%
1.51%
1.01%
$ 262
276
289
301
293
309
321
193
223
242
154
Note: General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds
(1)
Source: State Department of Finance

Assessed value has been used because the actual value of taxable property is not readily available in the State of California.
(3)
Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the
incremental value of the redevelopment project areas.
(2)
140
CITY OF FONTANA
DIRECT AND OVERLAPPING BONDED DEBT
June 30, 2014
City Assessed Valuation
$ 13,988,591,860
Percentage
Applicable(1)
OVERLAPPING TAX AND ASSESSMENT DEBT:

Metropolitan Water District
Chaffey Community College District
San Bernardino Valley Joint Community College District
Chaffey Union High School District
Colton Joint Unified School District
Rialto Unified School District
Etiwanda School District Community Facilities District #4
Etiwanda School District Community Facilities District #2001-1
Etiwanda School District Community Facilities District #2004-1
City of Fontana Community Facilities Districts
0.529%
14.570%
3.243%
7.966%
19.338%
77.331%
3.879%
100.000%
71.582%
33.021%
20.795%
100.000%
100.000%
100.000%
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT

DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:
San Bernardino County General Fund Obligations
San Bernardino County Pension Obligations
San Bernardino County Flood Control District General Fund Obligati
Chaffey Community College District General Fund Obligations
Colton Joint Union School District Certificates of Participation
Fontana Unified School District Certificates of Participation
Rialto Unified School District Certificates of Participation
Cucamonga School District Certificates of Participation
City of Fontana Lease Revenue Bonds
Total Debt
132,275,000
161,660,905
442,966,980
180,830,000
177,572,313
222,064,729
72,043,172
4,865,000
12,975,000
6,785,000
9,505,000
4,360,000
19,660,000
112,210,000
1,559,773,099
$ 416,482,236
503,145,000
489,138,331
101,040,000
11,815,666
3,890,198
47,380,000
6,840,000
9,810,000
52,490,000
41,826,444
40,662,069
8,399,455
1,721,543
752,286
36,639,428
265,324
467,348
52,490,000
1,225,549,195
$ 183,223,897
8.313%
8.313%
8.313%
14.570%
19.338%
77.331%
3.879%
4.764%
100.000%
699,735
23,553,994
14,365,419
14,404,918
34,338,934
171,724,876
2,794,555
4,865,000
9,287,765
2,240,475
1,976,565
4,360,000
19,660,000
112,210,000
183,223,897
TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT

$
CITY DIRECT DEBT
Debt
TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT $
TOTAL OVERLAPPING DEBT
Net Bonded
6/30/14
2,785,322,294
599,706,133
53,062,593
TOTAL DIRECT AND OVERLAPPING DEBT
$ 652,768,726
Notes:
For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property
values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value
that is within the city's boundaries and dividing it by each unit's total taxable assessed value.
(1)
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule
estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of
the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden
borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a
resident, and therefore responsible for repaying the debt, of each overlapping government.
Source: California Municipal Statistics, Inc.
141
CITY OF FONTANA
LEGAL DEBT MARGIN INFORMATION
Total assessed value of all real and personal property

Debt limit percentage (1)
Total debt limit
Amount of debt applicable to debt limit
Legal debt margin
Total net debt applicable to the limit
as a percentage of debt limit
Total assessed value of all real and personal property

Debt limit percentage (1)
Total debt limit
Amount of debt applicable to debt limit
Legal debt margin
Total net debt applicable to the limit
as a percentage of debt limit
2014
$ 13,988,600,102
15%
2,098,290,015
(2)
52,490,000
2,045,800,015
2013
13,596,277,647
15%
2,039,441,647
54,825,000
1,984,616,647
(2)
Fiscal Year
2012
$ 4,449,513,025
15%
667,426,954
57,040,000
610,386,954
2011
$ 3,839,710,431
15%
575,956,565
59,160,000
516,796,565
2010
$ 3,948,026,892
15%
592,204,034
55,770,000
536,434,034
2.50%
2.69%
8.55%
10.27%
9.42%
2009
$ 4,455,821,219
15%
668,373,183
2008
3,930,547,913
15%
589,582,187
Fiscal Year
2007
$ 3,335,536,689
15%
500,330,503
2006
$ 2,848,732,276
15%
427,309,841
2005
$ 2,574,078,524
15%
386,111,779
57,725,000
610,648,183
59,685,000
532,597,187
8.64%
9.67%
(1)
20,355,000
479,975,503
4.07%
21,560,000
405,749,841
22,735,000
363,376,779
5.05%
- State of California Government Code 43605.

Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the
redevelopment project areas.
(2)
Source: San Bernardino County Tax Assessor's Office
142
5.89%
CITY OF FONTANA
DEMOGRAPHIC AND ECONOMIC STATISTICS
Fiscal
Year
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
Population(1)
202,177
200,974
199,898
198,456
190,356
189,021
188,498
181,640
165,462
160,015
Personal
Income
(thousands
of dollars)(2)
3,766,153
3,720,029
3,651,137
3,489,000
3,374,000
3,302,000
3,269,000
3,123,000
2,872,000
(4)
(4)
(4)
Per
Capita
Personal
Income
$
18,740
18,610
18,398
18,329
17,850
17,517
17,997
18,874
17,948
Unemployment
Rate(3)
8.0%
10.4%
11.7%
13.4%
14.9%
14.5%
9.0%
5.9%
4.3%
5.6%
Note: 2014 Personal Income amounts are not available at the issuance of this report.
Sources:
(1)
(2)
(3)
(4)
State Department of Finance

Quarterly Economic Report (QER) by John E. Husing, Ph.D.
State of California Employment Development Department
ESRI - Demographic Estimates
143
CITY OF FONTANA
PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
2014
Employer
Kaiser Hospital & Med. Group
City of Fontana (includes part-time employees)
Swift Transportation Co., Inc.
Target (Dayton/Hudson)
Schneider National Carriers, Inc.
Hautelook, Inc.
Reddaway Inc
Costco Wholesale
Coffman Specialties, Inc.
TAB Warehouse
Forged Metal
American Security Products
Avery Dennison
Thrifty Corporation Big 5
Tech Data
Number of
Employees
4,931
4,506
1,061
1,035
657
655
330
320
306
300
14,101
Rank
1
2
3
4
5
6
7
8
9
10
-
2005
Percentage
of Total City
Employment
7.93%
7.24%
1.71%
1.66%
1.06%
1.05%
0.53%
0.51%
0.49%
0.48%
22.67%
Number of
Employees
5,600
3,240
480
1,243
480
385
375
375
306
220
12,704
Note: "Total Employment" as used above represents the total employment of all employers located within City limits.
Source: City of Fontana, Business License.
144
Rank
1
2
4
3
5
6
7
8
9
10
Percentage
of Total City
Employment
9.11%
5.27%
0.78%
2.02%
0.78%
0.63%
0.61%
0.61%
0.50%
0.36%
20.66%
CITY OF FONTANA
FULL-TIME CITY GOVERNMENT EMPLOYEES BY FUNCTION
2014
2013
2012
Full-time Equivalent Employees as of June 30,

2011
2010
2009
2008
2007
2006
2005
Function/Program
General Government
Administrative Services
City Council
City Administration
Human Resources
Information Services
Management Services
Police
Officers
Civilians
Development Services
Building and Safety
Community Development
Engineering
Public Works
Community Services
Redevelopment Agency
5
7
8
7
23
23
5
7
6
6
23
21
5
7
8
6
22
22
6
7
8
7
23
23
6
7
8
7
23
23
7
7
8
8
23
26
9
7
9
8
25
28
9
7
9
8
25
28
10
7
9
7
18
25
9
7
9
7
13
27
195
93
4
0
29
31
93
44
0
197
94
4
0
29
32
93
43
0
183
90
4
0
29
32
93
43
0
185
91
5
20
18
38
91
43
1
187
92
6
20
17
38
91
44
1
197
94
7
20
17
41
93
43
2
202
99
8
28
20
46
98
43
6
200
97
8
28
20
45
98
40
7
175
82
5
24
19
43
75
21
5
154
64
3
32
19
42
71
18
5
Total
562
560
544
566
570
593
636
629
525
480
Notes: A full-time employee is scheduled to work 2,080 hours per year (including leave time).
Source: City of Fontana, Office of Management & Budget
145
CITY OF FONTANA
OPERATING INDICATORS BY FUNCTION/PROGRAM
2014
2013
2012
Fiscal Year
2010
2009
2011
2008
2007
2006
2005
Function/Program
General Government
Completed recruitment for full time position
New maintenance CFD's/ Annexations formed
Police
Arrests per sworn position
Computer Aided Dispatch Entries per Dispatcher
Number of traffic collision reports processed
Building and Code Compliance
Building permits issued
Building inspections performed
Public Works
Miles of pavement rehabilitation
Square feet of pavement rehabilitation
Graffiti Hotline calls completed
Potholes filled
Community Services
Total Number of Recreation Program Participants
Notes:
40
3
48
1
20
1
12
1
16
0
21
14
65
19
60
19
50
22
60
13
48
4,772
2,402
38
4,798
2,458
38
4,434
2,349
45
4,899
2,353
52
4,944
2,055
62
4,883
2,508
48
4,036
2,873
56
4540
2975
44
4353
2871
46.3
4,286
2,650
2,800
18,000
2,500
15,000
2,900
15,000
2,200
15,000
2,600
24,000
2,500
33,500
4,000
47,500
6436
76304
7949
104834
8,863
71,745
25
N/A
7,000
17,000
25
N/A
6,716
17,000
38
N/A
9,161
18,312
15
N/A
9,207
16,800
16
N/A
8,836
16,800
14
N/A
9,640
16,800
14
N/A
9,546
16,800
24.5
N/A
5519
6900
10
1,875,000
3372
6700
14
1,562,500
3,136
6,700
1,647,555
1,863,031
1,059,435
890,091
523,313
532,190
300,137
274,502
195,542
352,094
N/A = Not available

Annual pavement rehabiliatation measurement was changed in 2006/07 from square feet to miles
Sources: Various City departments

2014/15 Budget Books
146
CITY OF FONTANA
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
2014
2013
2012
2011
Fiscal Year
2009
2010
2008
2007
2006
2005
Function/Program
Police
Stations
Contact stations
Engineering
Traffic signals
Public Works
Lane miles of streets
Sanitary sewers (miles)
Community Services
Parks
Playgrounds
Recreation Centers
1
2
1
2
1
2
1
2
1
2
1
3
1
3
1
3
1
3
1
3
180
173
163
160
147
142
140
140
129
119
1,525
422
1,481
422
1,445
414
1,405
402
1,405
402
1,405
402
1,308
402
1,308
384
1,131
374
1068
366
43
43
9
41
41
9
41
39
9
41
39
9
41
39
9
41
39
9
40
39
9
39
38
9
39
30
8
37
30
7
Sources: Various City departments
147
CITY OF FONTANA
MISCELLANEOUS STATISTICAL INFORMATION
June 30, 2014
Year of incorporation:
1952
Transportation:
Air: Ontario International Airport
Form of Government: Council - Manager
Bus: Omnitrans County Bus Service
Area in square miles:
42.4
Miles of streets:
512
Sanitary sewers:
422 miles
Storm drains:
154 miles
Highways:
Interstate 10
Interstate 15
Interstate 210
State Highway 60
State Highway 66
Streetscapes:
520 acres
Rail:
Parks:
377 acres
Bicycle trails:
9 miles
Police protection:
City of Fontana
Number of stations
Number of personnel:
Sworn
Non-sworn
195
93
City employees (full time):
562
Fire protection:
County of San Bernardino
Number of stations
Number of personnel
Metrolink (Commuter)
Burlington Northern/Santa Fe
Union Pacific
Water service:
Cucamonga County Water District
San Gabriel Valley Water Co.
West San Bernardino County Water District
Sewer service:
Inland Empire Utilities Agency
City of Fontana
City of Rialto
Education:
Elementary Schools
Middle Schools
High Schools
Continuation High Schools
Adult School
7
102
Source: City of Fontana Departments

2014/15 Budget Book
148
29
7
5
2
1
City of Fontana
Management Services Department
8353 Sierra Avenue
Fontana, California 92335

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COMPREHENSIVE ANNUAL FINANCIAL REPORT

Acquanetta Warren, Mayor

Kenneth R. Hunt, City Manager

PREPARED BY CITY OF FONTANA MANAGEMENT SERVICES DEPARTMENT

Managements Discussion and Analysis

Basic Financial Statements

Exhibit B - Statement of Activities

Exhibit D - Reconciliation of the Balance Sheet of Governmental Funds to the

Exhibit E - Statement of Revenues, Expenditures and Changes in Fund Balances

Exhibit F - Reconciliation of the Statement of Revenues, Expenditures and Changes in

Exhibit H - Statement of Net Position Proprietary Funds

Exhibit J - Statement of Cash Flows - Proprietary Funds

Exhibit K - Statement of Fiduciary Net Position

Exhibit L Statement of Changes in Fiduciary Net Position

Notes to the Financial Statements

Combining and Individual Fund Statements and Schedules

Combining Balance Sheet Non-Major Governmental Funds

Combining Statement of Revenues, Expenditures and Changes in

Budgetary Comparison Schedules - Governmental Funds

Combining State of Net Position All Agency Funds

- Combining Statement of Changes in Assets and Liabilities All Agency Funds

Changes in Net Position Last Ten Fiscal Years

Fund Balances Governmental Funds Last Ten Fiscal Years

Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years

Principal Property Taxpayers Current Year and Nine Years Ago

Property Tax Levies and Collections Last Ten Fiscal Years

Ratio of Outstanding Debt by Type Last Ten Fiscal Years

Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years

Legal Debt Margin Information Last Ten Fiscal Years

Demographic and Economic Statistics Last Ten Fiscal Years

Principal Employers Current Year and Nine Years Ago

Full-time City Government Employees by Function Last Ten Fiscal Years

Operating Indicators by Function/Program Last Ten Fiscal Years

Capital Asset Statistics by Function/Program Last Ten Fiscal Years

Miscellaneous Statistical Information

Profile of the Government

Factors Affecting Financial Condition

The City of Fontana continued to see a number of significant events during

The center of San Bernardino Countys growth is moving west into

Fontana was named one of the 20 safest

Expanded the Fontana Reentry Support

Awards and Acknowledgements

Deputy City Manager / Administrative Services

The Certificate of Achievement for Excellence in

2014/2015 Organizational Chart

Office of the City Clerk

MANAGEMENTS DISCUSSION AND ANALYSIS

OVERVIEW OF THE BASIC FINANCIAL STATEMENTS

Government-wide Financial Analysis

Net Assets by Type

Current and other assets

Long-term liabilities outstanding

Changes in Net Position

REVENUES BY SOURCE GOVERNMENTAL ACTIVITIES

EXPENSES AND PROGRAM REVENUES GOVERNMENTAL ACTIVITIES

EXPENSES AND PROGRAM REVENUES BUSINESS-TYPE ACTIVITIES

REVENUES BY SOURCE BUSINESS-TYPE ACTIVITIES

Financial Analysis of the Citys Funds

Capital Asset and Debt Administration