FROM:
Finance
SUBJECT:
Title
Fiscal Year 2025-26 Fourth Quarter Budget Status Report - Fontana Fire District
End
RECOMMENDATION:
Recommendation
Approve the recommended Fontana Fire Protection District Fiscal Year 2025-26 Fourth Quarter Budget adjustments.
End
COUNCIL GOALS:
• Improve public safety by increasing operational efficiency, visibility and availability.
• 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:
Each year, the Fire Protection District (District) adopts a budget committing fiscal and staff resources to the accomplishments of its goals. During the year, actual revenues and expenditures are carefully monitored against the approved budget.
The current 2025-26 operating budget includes total sources (revenues and transfers in) of $92.0 million and total uses (expenditures and transfers out) of $115.9 million. The recommended budget includes an increase to total sources of $1.0 million for a total of $93.0 million and an increase in total uses of $1.9 million for a total of $117.8 million.
The Fourth Quarter Budget Report increases appropriations as follows:
• Fontana Fire District Fund #210
o Increase transfers-out of $1.0 million to Fund #610 for additional FXN studio expenditures (transfer to Fund #610).
• Fontana Fire Capital Project Fund #610
o Increase in transfers in and appropriations of $1.0 million for additional FXN studio expenditures (transfer from Fund #210).
o Decrease in appropriations of $110,853 due to the completion of the Fire Station No. 81 project.
FISCAL IMPACT:
The fiscal impact associated with the approval of this item is an increase in total uses of $1.9 million and an increase in total sources of $1.0 million resulting in a net fund balance decrease of $884,277. Recommended changes are detailed in the attached report.
MOTION:
Approve staff recommendation.