FROM:
Finance
SUBJECT:
Title
Fiscal Year 2025-26 First Quarter Budget Status Report - Fontana Fire Protection District
End
RECOMMENDATION:
Recommendation
Approve the recommended Fiscal Year 2025-26 First Quarter Budget adjustments.End
End
COUNCIL GOALS:
• Improve public safety by increasing operational efficiency, visibility and availability.
• Operate in a businesslike manner by ensuring that the public debate is based on accurate information.
• Practice sound fiscal management by producing timely and accurate financial information.
• Practice sound fiscal management by living within our means while investing in the future.
• Practice sound fiscal management by fully funding liabilities and reserves.
• Practice sound fiscal management by producing transparent information in a timely matter.
DISCUSSION:
The Fontana Fire Protection District (District) budget is an important policy document, serving as the annual financial plan that identifies the spending priorities for the District. Quarterly budget status reports are developed and presented to the Board of Directors to provide the most current information on the financial activities of the District upon which to base decisions. Additionally, quarterly reports assist the District in communicating its financial operations throughout the fiscal year including any program changes and significant impacts to their annual budgets, as well as gauging the District’s budget plan as compared to actual revenue and expenditures. This report includes requested adjustments and preliminary year-to-date actuals through Quarter 1 of Fiscal Year 2025-26, covering the period through September 30, 2025.
The current District FY2025-26 operating budget includes total sources (revenues and transfers in) of $84.7 million and total uses (expenditures and transfers out) of $75.9 million. The recommended budget includes an increase to total sources of $3.4 million for a total of $88.1 million and total uses of $7.6 million for a total of $83.5 million as detailed below.
Summary of Key Points:
The First Quarter Budget Report increases appropriations as follows:
• Fontana Fire District Fund #210
o Increase in transfers out of $3.4 million to Fund #610 for SCE underground PSPS project ($3.0 million) and for Fire Station #77 restroom remodel.
o Increase appropriations of $369,100 for various Fire Station upgrades.
o Carryover operating purchase orders of $280,855 from FY24/25.
• Fontana Fire Capital Project Fund #610
o Increase in appropriations of $3.0 million for SCE underground PSPS project (transfer from Fund #210).
o Increase in appropriations of $400,000 for Fire Station #77 restroom remodel (transfer from Fund #210).
o Carryover available project budget and purchase orders of $18.4 million from FY24/25 (included in Fund Balance calculation).
o Carryover operating purchase orders of $102,820 from FY24/25.
FISCAL IMPACT:
The fiscal impact associated with the approval of this item in an increase in total sources of $3.4 million and appropriations of $7.6 million for a net decrease in fund balance of $4.2 million. Recommended changes are detailed in the attached report.
MOTION:
Approve staff recommendation.