FROM:
Finance
SUBJECT:
Title
Fiscal Year 2026/27 Supplemental Budget Report - Fontana Fire Protection District
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RECOMMENDATION:
Recommendation
1. Approve the recommended Fiscal Year 2026/27 Supplemental Budget adjustments.
2. Authorize the carryforward of the available budget at fiscal yearend to the following fiscal year for all capital improvement projects and obligations funded with grants and other one-time funding.
3. Adopt Resolution No. FFD 2026-001 of the Fontana Fire Protection District establishing an appropriations limit of $217,765,845, pursuant to Article XIII (B) of the California Constitution for Fiscal Year 2026/2027.
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COUNCIL GOALS:
• 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 developing long-term funding and debt management plans.
• Invest in the City’s infrastructure (streets, sewers, parks, etc.) by maintaining and improving the city's existing infrastructure.
• Invest in the City’s infrastructure (streets, sewers, parks, etc.) by providing for the development of new infrastructure.
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. The budget is used to balance available resources with community needs, as determined by the District Board of Directors. The budget also serves as a tool for communicating the District's financial strategies and for ensuring accountability.
On June 10, 2025, the Board of Directors adopted the two-year operating budget for Fiscal Years 2025/26 and 2026/27. As adopted the Fiscal Year 2026/27 budget, includes revenues of $86.3 million, transfers-in of $3.0 million, expenditures of $74.5 million, and transfers out in the amount of $3.0 million. The proposed Supplemental Budget increases revenues by $546,750, increases appropriations by $3.3 million, and increases both transfers in and out by $2.0 million.
As a result of these adjustments, the Fiscal Year 2026/27 revised budget includes revenues of $86.8 million, transfers in of $5.0 million, expenditures of $77.8 million and transfers out of $5.0 million resulting in a net decrease in fund balance of $2.7 million.
The District is currently in contract negotiations with the San Bernardino County Fire Protection District for fiscal year 2026/27. Once negotiations are completed, any required budget adjustments will be presented to Council for approval in the 2026/27 First Quarter Budget Report.
FISCAL IMPACT:
The fiscal impact associated with the approval of this item is detailed in the attached schedules.
MOTION:
Approved staff recommendations.