Attach 1 - FY 2022-23 Proposed Budget.pdf — City Council / Housing Authority, May 9, 2022 (part 1 of 3)

CITY OF POMONACITY OF POMONA

PROPOSED PROPOSED

OPERATING BUDGETOPERATING BUDGET
FISCAL YEAR 2022-23FISCAL YEAR 2022-23
Attachment 1

CITY OF
POMONA

MAYOR TIM SANDOVAL

JOHN NOLTE
DISTRICT 1 - COUNCIL MEMBER

VICTOR PRECIADO
DISTRICT 2 - COUNCIL MEMBER

NORA GARCIA
DISTRICT 3 - COUNCIL MEMBER

ELIZABETH

ONTIVEROS-COLE
DISTRICT 4 - COUNCIL MEMBER

STEVE LUSTRO
DISTRICT 5 - COUNCIL MEMBER
ROBERT S. TORRES
DISTRICT 6 - COUNCIL MEMBER

PROPOSED OPERATING BUDGET
FISCAL YEAR 2022-23 | CITY COUNCIL

JAMES MAKSHANOFF

CITY MANAGER

SONIA CARVALHO
(BEST, BEST, & KRIEGER)

CITY ATTORNEY

ROSALIA BUTLER

CITY CLERK

CITY COUNCIL

COUNCIL APPOINTED

CITY OFFICIALS

EXECUTIVE

MANAGEMENT TEAM

ACKNOWLEDGMENTS

ACKNOWLEDGMENTS

FINANCE DEPARTMENT BUDGET TEAM

CITY OF POMONA

TABLE OF CONTENTS

INTRODUCTION
City of Pomona Mission-Vision-Motto-Values
Organizational Chart

BUDGET MESSAGE
Budget Message 1

USER'S GUIDE
Overview / Government / Location 1
General Statistics and Demographics 2
Boards & Commissions 3
Budget Process 3
Basis of Accounting & Budgeting 5
Budget Structure & Funds 6
Annual Audit of Financial Records 15
Debt Administration 15
Debt Obligations 16
Policy Guidelines 19
Allocated Costs 21
Gann Limitation 23
Acronyms 24
Glossary of Terms 25

FINANCIAL SUMMARIES
Budget Overview - All Funds 1
Revenue Summary by Fund 3
General Fund Revenue by Category 5
General Fund Rev to Exp by Dept 6
General Fund Appropriations by Category 7
General Fund Expenditures by Category 8
History of Expenditures by Dept/Fund Type 9
Appropriations by Category - All Funds 11
Transfers In and Out 15
Annual Debt Service by Payment Sources 17
City Manager Recommended Suppl. Items 18

REVENUES
General Fund Revenue Detail 1

AUTHORIZED STAFFING
Fiscal Year Comparisons of Positions 1
Authorized Staffing Change Reconciliation 2
Authorized Staffing by Fiscal Year 3

CAPITAL IMPROVEMENT PROGRAM (CIP)
CIP Introduction 1
CIP Overview 2
CIP List of Revenue Sources / Terms 4
CIP Accomplishments 9
Annual Needs Assessment 10
Schedule of Work Plan by Category 11
Schedule of New Approp. by Category 12
CIP Graphs & Summaries 13

DEPARTMENT & FUND DETAILS TABS

OTHER INFORMATION LAST TAB
FY 2022-23 Budget Guiding Principles
Fiscal Sustainability Policy
Fund Balance Policy
7 The City of Pomona improves the quality of life for our diverse community.

MISSION STATEMENT
Pomona will be recognized as a vibrant, safe, and
beautiful community that is a fun and exciting destination and the home of arts and artists, students and scholars, business and industry.

VISION STATEMENT
Pomona - Vibrant - Safe - Beautiful
The City of Pomona values...

Cultural Diversity
Fiscal Responsibility
Focusing on the Future
Excellent Customer
Service
Leadership
Quality of Life
Clear & Open
Communication

CITY OF POMONA
MOTTO

CORE VALUES

CITY OF POMONA

ORGANIZATIONAL CHART

CITIZENS

OF POMONA
Mayor &
City Council
City Manager
Administration Finance Police Development
Services
Water
Resources Library
City
Attorney
City
Clerk
City
Treasurer
Boards &
Commissions
Human
Resources
Information
Technology Fire Public
Works
Neighborhood
Services

CITY OF POMONA

1 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
05/09/2022

The Honorable Mayor and Members of the City
Council and Residents of Pomona

In accordance with Article X Sec 1003 of the City’s Charter, we submit to you the Fiscal Year (FY) 2022-23 Proposed Citywide Budget and Budget Message. The enclosed budget is consistent with City Council’s priorities for public safety, customer service , fiscal responsibility, and transparency. It serves as a financial plan for the continued improvement of the quality of life for Pomona residents, businesses, and stakeholders. We believe budgeting and funding considerations will aid in achieving Pomona’s equity goals long- term. City staff is taking the first steps in applying equity in our annual budgeting process. Pomona defines Equity as: fair treatment, access, opportunity, and advancement for all people while striving to identify and eliminate barriers that have prevented the full participation of communities historically oppressed. Improving equity involves increasing justice and fairness with the procedures and processes of institutions or systems and a fair, intentional distribution of resources. Staff is taking this first step in imbedding this statement into the organization when evaluating budgets and plan to include this practice in the FY 2023-24 process. More details will be covered in the annual City Council report for the FY 2023-24 Budget Kickoff, traditionally presented in January (2023).

The annual development of this budget document presents a realistic estimate of service and program costs along with an educated estimate of the resources available to pay for them. Many factors such as high inflation passed along in the cost of goods and services, unstable fuel prices, supply chain and raw material interruptions, and COVID -19 continuing to be considered as a public health challenge have contributed to forecasting obstacles to this year’s budget process. As a commitment to provide additional youth services as a defined priority of the c ommunity, this budget includes a $1.3M as this first portion of annual contributions that are planned to continue in the following four fiscal years with an eventual goal to provide a total of $10M. As with every budget year, this budget remains a work in progress to be monitored throughout the year and will be adjusted, as necessary.

In March 2022, the FY 2021- 22 General Fund Mid- Year Budget Review was presented to the Mayor and City Council with an estimated budget surplus of $12M. It is important to note that $6.8M in American Rescue Funds (ARP) are accounted for in this budget amount. As part of a budget strategy, ARP will not be used in FY 2021-22. Therefore, it is projected that the FY 2021- 22 General Fund will end with an estimated surplus of $6.6M based on more recently updated year-end estimates since the mid -year. The prior year A RP revenue estimate of $ 6.8M is incorporated in the Proposed FY 2022-23 General Fund budget to minimize the anticipated budget gap deficit. As part of the budget preparation, departmental budget meetings were held, and input was received. In addition, two Community Budget Meetings were held to seek feedback regarding the proposed budget. As part of the FY 2022-23 proposed budget process, the Citizen’s Oversight

2 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
Committee reviewed the Council Goals and Objectives and recommended to the City Council $504k in appropriations for consideration.

The FY 2022 -23 Proposed Citywide Budget provides an overview and detail ed information for each of the City’s departments and describes the activities and programs included in the budget. It also incorporates the City’s Capital Improvement Program (CIP) for the incoming budget year. As a result, presented herein, is the Proposed FY 2022-23 Citywide Budget with a General Fund surplus of $58k, along with the other City funds.

CITYWIDE BUDGET HIGHLIGHTS
The FY 2022-23 Proposed Citywide Budget for expenditures are $401M, and it is comprised of seven operating fund types as shown in Table 1.

Total City Appropriations by Fund Type – Table 1

• The FY 2022-23 General Fund Budget reflects a one-time transfer of $6.8M from the ARP, for replacement of public sector lost revenue, and to help minimize the budget gap.

Included in the proposed budget, the City has allocated $1.3M to new youth programs. The City is committed to invest and allocate $10M of General Fund dollars over the next 5 years into youth/child programming, after school and summer programs to complement what the school system is already providing.

• Furthermore, a loan payment of $197k to SoCalREN is being appropriated for energy efficiency upgrades to the Library and the Palomares Park Community Center.

• The Pension Obligation Bond (POB) appropriation increase in the amount of $7.4M citywide ($6.9M General Fund portion) in the FY 2022-23 proposed budget covers the interest and principal payments that will now be due. The prior two fiscal years, the City was only required to pay interest on the POBs as part of a strategy to assist the General Fund long term.

• The Special Revenue Funds consist of:

FUND TYPE FY 2021-22 FY 2022-23
General Fund $127,976,543 $141,487,751
Special Revenue Funds 85,366,916 77,089,726
Debt Service Funds 6,258,217 20,713,809
Capital Project Funds 31,465,977 25,485,343
Enterprise Funds 151,519,165 105,778,265
Internal Service Funds 9,864,942 9,837,182
Housing Authority Funds 25,066,948 20,764,216
Total $437,518,708 $401,156,292

3 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
o Appropriations in the American Rescue Plan (ARP) Fund. Included in the proposed budget are portions of the dollars approved in the ARP Spending Plan. These items include the Mayor and City Council’s defined allocation balances, as well as the funding for various CIPs projects defined in the plan, and a portion to provide a grant to support a forthcoming affordable housing project.

o Also included is an estimate of $250k from the Cannabis Community Benefit Fund.

These funds will be used toward community programs and/or projects as outlined in the permit application submitted by each permittee.

o The Phillips Ranch Maintenance Assessment District has been operating in a deficit. This is a concern and Public Works staff will present a mitigation plan with the 1st Quarter Budget review in November 2022.

• Debt Service Funds increased by $14.6M. In the prior fiscal year, the City was only required to pay interest on the POBs as part of strategy to assist the General Fund. In addition, the prior year interest payment was only budgeted in the POB Internal Ser vice Fund. Beginning FY 2022- 23, both principal and interest totaling $15M are budgeted in the Debt Service Funds. Furthermore, Series AM was paid off in FY 2021-22 which offset a portion of the total increase in the Debt Service Funds.

• The Enterprise Funds reflect a decrease of $45.7M from the prior year. This is mainly due to the $20.7M transfer from the Water Fund to the Water Capital Improvement Fund and the Water Capital Improvement Fund appropriating the same amount for the Water Resources Building. In addition, $6.9M was budgeted in the prior fiscal year in the Water Fund for the Pomona Choice Energy loan. Within the Enterprise Funds is the Refuse Fund which continues to operate in a budget deficit of $1.4M due to rates that are currently being billed that are less than the cost of services. Challenges to this fund include but are not limited to the recent implementation of SB1383 and an aging fleet that needs to be replaced.

• Included in the Capital Project Funds are appropriations of $3.3M for the Holt Avenue (West) Reconstruction project, additional funding of $4.8M for Garey Ave nue Rehab – Aliso to Monterey Avenue, and $125k for Westmont Park Community Center Entry Way Trellis, all projects funded by the ARP.

• The $4.3M decrease in Housing Authority consists of a $1.4M decrease in the Mainstream Five grant, $1M in Section 8 CARES grant ending in FY 2021-22, $900k reduction in the Section 8 grant, $600k reduction in Shelter Plus Care Grant , and $475k reduction in Emergency Housing Voucher.

KEY BUDGET ASSUMPTIONS

Key assumptions for the FY 2022-23 Proposed General Fund Budget:

4 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
• Revenue estimates are based on data made available through various sources such as: the City’s sales and property tax consultant, reports from various State a nd Federal agencies, the League of California Cities, US Department of Housing and Urban Development (HUD), Department of Finance, and the State Controller’s Office, as well as the effect of current inflation to the cost of goods and services.
• Sales Tax is estimated to experience an overall growth of 9% or $3.3M . The strongest economic segment for sales generators continues to be Building and Construction followed by the State and County Pools which continues to be positively impacted by online shopping. The third strongest segment is expected to be Restaurant and Hotels , with this category experiencing a 50% increase since the pandemic restrictions have been lifted.

• There is a projected increase of 10% or $4M over the prior fiscal year in Property Taxes.

Of the $4M, $1.4M is due to an estimated increase in Residual RPTTF revenues. The remaining increase is a direct result of the increase in assessed values for secured and unsecured property taxes , and the recent opening of the second cannabis -based business and the final two expected to open in FY 2022-23.

• The Cannabis Tax revenues are estimated to increase by $1.8M over FY 2021-22.

• All bargaining units have a 2.5% salary increase in October 2022 that are included in the FY 2022-23 Proposed Budget.

• The cost of services as provided by L.A. County Fire District is budgeted with an increase of $355k from the prior fiscal year. This less than the last few years sizable increase due to the “Annual Fee Limitation Excess Rollover” only netting $669k from the percentage cap that applied to the prior year actual annual fee. In comparison the roll over amount in FY 2021-22 was $1.9M.

• An increase in the POB allocation of $6.9M in the General Fund. The POBs were issued in July 2020 to assist the City in addressing its CalPERS Unfunded Accrued Liability (UAL) and included a strategy to pay only the interest portion of the annual debt payment in FY 2020-21 and FY 2021-22 to create General Fund savings. Beginning in FY 2022-23, the principal portion of the payment will begin to occur, which will increase the annual payment by $7.4M citywide. The remaining $1.1M increase is associated with other internal service funds allocations that increases nomi nally each fiscal year to support all Departments citywide.

• Reduction of $600k in the Humane Society Contract due to actual revenues by Inland Valley Humane Society partially offset the contract expense.

• Per Section IX, Items 5 and 12 of Section IX Capi tal Improvement Program (CIP) and Asset Replacement of the Fiscal Sustainability Policy require a dedication of General Fund revenue to the Capital Improvement Program and Building and Equipment Replacement Fund. Included in the proposed budget is a $200k appropriation for Equipment

5 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
Replacement. Since the City has achieved more than the 17% required General Fund Economic Contingency Reserve, City staff are considering a recommendation to City Council to increase this amount to $400k in the future. The Fund Balance Policy requires 1% CIP contribution from the General Fund. Included in the proposed budget is a CIP contribution of $360k, which represents 0.26% of the total General Fund Operating Revenue. Finance staff is currently working with the City’s Financial Advisor , Urban Futures, Inc. (UFI), on establishing consolidated fiscal policies to update the cost allocation plan and accuracy of cost-based internal service fund charges to all departments based on actual cost and equipment replacement values.
• The Annual Budget includes allocated costs in several line-items which are common to most of the City’s Departments. These line-items include Information Systems, Workers’ Compensation, Unemployment, Liability Administ rative functions, and the maintenance and operation of the City’s Fleet . In addition, costs are recovered for Administrative Support and Mailing and Printing Services . These costs, which include both the actual service expense(s), as well as, related perso nnel expenditures, are recovered from those Departments making use of the respective service in proportion to the extent the provided services are used.

General Fund Revenues
The FY 2022- 23 General Fund Revenues ha ve been estimated at $141.5M . Overall, the estimates have increased 10% from last fiscal year. Following Table 2 is a brief discussion of each of these revenue sources. General Fund Revenues - Table 2

Property Tax – There is a projected 10% increase over the prior fiscal year in prope rty taxes.

Property tax revenues are typically received from November through August with the annual tax roll information being distributed by the Assessor’s Office in July. This anticipated increase is attributed to the increased sales of both single -family and non- single-family property and Revenue Category FY 2021-22
Budget
FY 2021-22
Y/E Est.

FY 2022-23
Proposed
FY 2021-22
Budget vs. FY
2022-23
FY 2021-22
Y/E Est. vs.

FY 2022-23
Property Taxes 40,695,925$ 41,966,211$ 44,819,146$ 4,123,221$ 2,852,935$ Sales Tax 36,785,846 40,020,960 40,113,922 3,328,076 92,962 Utility Tax 15,575,594 15,675,594 16,018,403 442,809 342,809 Total - Big "3" 93,057,365$ 97,662,765$ 100,951,471$ 7,894,106$ 3,288,706$ Other Taxes 12,001,951 14,739,568 16,223,175 4,221,224 1,483,607 Licenses, Permits, & Fees 7,039,503 7,837,065 7,606,411 566,908 (230,654) Charges for Svc 3,365,840 3,851,178 4,170,828 804,988 319,650 Fines 1,796,000 2,275,000 2,269,524 473,524 (5,476)
Other Revenues 11,737,137 5,527,649 10,323,878 (1,413,259) 4,796,229 Total - All Sources 128,997,796$ 131,893,225$ 141,545,287$ 12,547,491$ 9,652,062$

6 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
surging home price s during 2021 which have resulted in an anticipated increase to the FY 2022-23 tax roll.

Sales Tax – Sales Tax is estimated to increase by 9% in FY 2022-23. The increase is due to increased online and marketplace purchases which enlarge the county pool which in turn increases the share received by the City. It is also estimated that sales tax receipts from local gasoline stations will contribute to this increase as more workers returned to the office and fuel demand and pricing grew . However, future growth of sales tax revenue is expected to taper down due to surging inflation and volatile fuel prices, which contributes to weakening consumer sentiment.

Utility User Tax (UUT) – UUT revenues are estimated to increase by 3% in FY 2022-23. UUT for telecommunications continues to decline due t o a direct link in the decrease of cell phone plan costs and the elimination of landline services in homes and businesses.

Other Revenues – This category includes several revenue streams T ransient Occupancy Tax (TOT), other taxes, licenses, permits, fees, other miscellaneous revenue, transfers-in and other financing sources). Changes in this category from FY 2021-22 to FY 2022-23 are estimated to increase by 13%. This category is estimated to experience an overall increase of $4.7M. Most of the increase in the “Other Taxes” section of this category and are due to the reopening of businesses citywide, the growing number of events and activities being scheduled at the Pomona Fairplex, licenses, permits, and fees seeing significant growth due to development, as well as an expected increase in the Cannabis Tax revenues due to remaining permittees being scheduled to open in FY 2022-23.

General Fund Expenditures –
The General Fund is the largest fund of the City and represents approximately 35% of the City’s Operating Budget. The General Fund accounts for services such as Police, Fire, Library, Parks, Recreational Programs, certain Public Works operations, Development Services, City Council,

7 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
Administration, City Clerk, Finance, and Human Resources. The FY 2022- 23 Proposed expenditure budget is $141.5M, which is a $13.5M increase over the prior fiscal year’s budget.

Table 3 and Table 4 show details of the $13.5M increase by Department and by category.

The Police Department budget for FY 2022-23 increased by $11M. The main contributors to this impact are increases for the POB allocation in the amount of $6.4M and other citywide allocations in the amount of $800k, which brings the total for this category to $7.2M. This $7.2M increase is uncontrollable and can be defined as a cost center as the Police Department makes up a significant part of the General Fund personnel which these citywide costs are associated with. The POB allocation in this year’s proposed budget includes a principal payme nt amount compared to the interest only amount budgeted the last two fiscal years as part of the POB strategy implemented in July 2020. This $6.4M increase is significant, however if the traditional UAL plan was in place the increase would have been as mu ch as $13.3M. Also to note is an increase in personnel costs totaling $3M for items related to MOUs (memorandum of understandings) negotiated amounts, as well as overtime, and termination payouts that all contribute to the $3M increase in personnel.

Also, important to note is that during FY 2021- 22, 12.00 vacant positions, including 4.00 Police Officers, were unfunded in the amount of $1.2M. This savings is now obsolete with all positions in the Police Department funded minus the 7.00 Police Officer positions that have been unfunded since FY 2018-19. Also included are increases for vehicle purchases totaling $600k, as well an increase of $200k in costs relating to the crossing guard contract. Also included is a supplemental request of $305k for watch guard bodyworn video cameras.

The cost of services as provided by L.A. County Fire District is much less than the sizable amount that we have been accustomed to . The increase of $355k is because the County is limited to the $669k excess rollover cap, in comparison to $1.9M rollover from the prior fiscal year.

The increase of $614k to the Public Works budget is attributed to an increase of $200k in the tree maintenance contract, $300k in supplemental request s that includes consultant services for Dig Alert the purchase of a Skip Loader with forklift , and a $186k increase in service contracts for security, custodial, and building automation. It should be noted that increases in personnel costs for items related to MOUs (Memorandum of Understandings) negotiated amounts are offset with the one-time payments that were included in the FY 2021- 22 Budget. The Department is requesting $253k to fund portions of 5.00 positions that will also be funded with Transportation Funds and CIP projects.

Development Services Department budget reflects a decrease of $24k. The prior year budget reflected $250k consultant services for environmental impact reports paid for by developers.

These payments are now deposited to a project escrow account and are r eported a balance sheet account. The Department is requesting 1.00 Code Compliance Inspector and the reclassification of a Program Assistant to a Management Analyst totaling $111k.

The General Government increase of $640k is due to the $415k increase f or election activities in the City Clerk’s office, and supplemental requests of $180k from Human Resources which consists of $150k for a classification and compensation study and $30k for employee recognition program.

In addition, Human Resources is requesting the addition of 2.00 FTEs at a total cost of $97k of

8 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
General Fund appropriations. The remaining funding will be charged to the Internal Services funded Risk Management d ivision. The Administration division is requesting the reclassification/range change for 4.00 FTEs totaling $34k.

The General Services decrease of $ 644k is attributed to reduction in Humane Services contract and prior fiscal year transfers from the General Fund to the CIP Fund. In addition, a vacancy factor resulting in a reduction of $350k is budgeted to account for hiring gaps when vacancies are being recruited for.

Neighborhood Services increased a little more than $1M from the prior fiscal year due to the year one contribution of a five
year plan to budget
$10M towards a
commitment to fund new
youth programming at
the City of Pomona .

Another $300k will be
included in the Library
Department Budget,
bringing the total to
$1.3M in year one.

The Library Department
increased by $ 594k due
to $144k incre ase for
hourly positions, a $132k
loan payment to
SoCalREN for a related
energy efficiency project at the Pomona Library, and as mentioned above a $300k increase towards a commitment to fund new youth programming at the City of Pomona.

For all Departments with personnel budgets, it is important to note that increases in personnel costs for items related to MOUs (Memorandum of Understandings) negotiated amounts are offset with the one-time payments that were included in the FY 2021- 22 budget and are not in the FY 2022- 23 Budget. Table 3 illustrates the Proposed General Fund Budget broken down by Departments and in comparison, to the previous year. Table 4 presents a recap and explanation of the budget category differences presented in Table 3.

9 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
Expenditures By Department – Table 3

Expenditures By Category – Table 4
General Fund
Expenditures
FY 2021-22
Budget
FY 2022-23
Proposed
Budget
Variance
Police $ 62,053,510 $ 72,976,866 $ 10,923,356
Fire 33,135,538 33,490,372 354,834
Public Works 10,162,082 10,775,927 613,845
Development Services 6,130,286 6,105,575 (24,711)
General Government 4,980,346 5,620,608 640,262
General Services 5,600,751 4,956,062 (644,689)
Neighborhood Services 4,697,012 5,750,736 1,053,724
Library 1,217,018 1,811,605 594,587
Total $ 127,976,543 $141,487,751 $ 13,511,208
Expenditures Amount Brief Summary
Personnel $3,682,672
This almost $4M increase relates to several factors including $1.5M full time salary and benefit increase for MOU agreements changes that includes a 2.5% COLA for the respective bargaining groups. $700k is related to hourly increases mainly due to restoration of hourly staff at the Community Centers for various youth programming. In addition a request to add $520k is reflected in this category to add 7.00 new FTE and reclass 6.00 FTE. In addition 14.00 General Fund (mainly in Police) vacant positions at a value of $1.4M were unfunded in FY 2021-22 are now restated in this budget. A $350k Vacancy Factor, is also factored in as the filling of vacancies and new positions will realize some savings.

Controllable Exp 1,812,370
The controllable expenses is primary related to the request for $1.3M to provide additional youth services, as well as the $685K in operational request that can be found in detail on page 18 of the Financial Summaries section of the budget document.

Required Exp 236,906
There was an increase of $355k for fire services provided by the LA County Fire District. With several minor offsets in the Required expense category that will reduce the increase.

Utilities 179,565 The increase represents increases in water, electricity and gas.

Allocated Costs 8,020,576
The majority of the increase is for the POB allocation increase of $6.9M that beginning in FY 2022-23 will now fund the principal portion of the payment in addition to the interest portion that was paid the last two fiscal years. In addition $1.1M will be for the internal service funds allocations that increase nominally each fiscal year to support all Departments citywide.

Recovered Costs (103,560) The $104k change is a result of the CPI adjustment for the Cost Overhead Allocation.

Capital 447,261
This increase is related to $703k (Find detail on page 18 of the Financial Summaries section) in requested supplemental purchases of automobiles, trucks, and equipment. The increase is offset by items approved in FY 2021-22 totaling $484k that will be re-appropriated as due to supply chain issues will not be received until after July 1, 2022.

Transfers Out (764,582)
Transfers to CIP will be lower in FY 2022-23 in an amount of $879k. The majority of transfers are related to normal scheduled bond payments. The transfer to the Equipment replacement fund will increase in the amount of $100k.

TOTAL CHANGE $13,511,208

10 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23

GENERAL FUND PRELIMINARY vs. PROPOSED FY 2022-23
The FY 2022 -23 General Fund budget process began with a Preliminary $6.5M deficit when presented to the City Council on March 30, 2022 and again on April 6, 2022. Since then, additional revenues totaling $10.2M were identified for Sales Tax ($1.3M), Property Tax ($200k), Cannabis Business Tax ($100k), Transient Occupancy Tax ($100k), Property Transfer Tax ($75k), Business License Tax ( $200k), Paramedic Pass Through ($600k), Water Transfer ($85k), and POST reimbursement ($61k), and the movement of the $6.8M of ARP one-time revenue from FY 2021- 22 to FY 2022-23. Combined, this changed the total FY 2022-23 projected General Fund revenue from $131M to $141.5M. From an appropriation standpoint, expenditures are budgeted to increase $3.6M since the preliminary update . Personnel changes netted an overall decrease of ($ 3.5k) because of budget reductions to the “Standby” and “Retirement/Termination” line items in the amount of $600k with in the Police Department; Combined with this decrease is the proposed addition of 3.00 FTE (100% General Funded), 4.00 FTE that are partially funded by the General Fund, and 6 FTE that are proposed reclassifications in total costing of $520k. Details of th ese position requests can be found on page 16. A vacancy factor for anticipated hiring overlaps is also budgeted at $350k. Controllable expenses increased $2.3M and account for the $1.3M proposed for additional youth funding and $686k for operational supplemental requests (details are on page 12). Respectively, the categories of “Required Expense”, “Allocations/Utilities” and “Transfers to other Funds” had modest decreases/increases related to routine updates. The Capital Expenditures line-item increase of $756k is for supplemental items requested. This information is detailed on page 12. With these changes , the FY 2022- 23 General Fund Budget presented now reflects a surplus of $58k. Table 5 below reflects the FY 2022- 23 Preliminary Budget st arting point and how it stands today.

FY 2022-23 Preliminary Budget vs. Proposed Budget - Table 5 2022-23 2022-23
PRELIMINARY PROPOSED Difference
By Category BUDGET BUDGET Since 4/6/22
All Property Taxes 44,619,146$ 44,819,146$ 200,000$ All Sales & Use Tax 38,860,129 40,113,922 1,253,793
All Utility Tax 16,018,403 16,018,403 0
All Other Taxes 15,748,175 16,223,175 475,000
All Other Sources 16,144,369 24,370,641 8,226,272
Total Revenue 131,390,222$ 141,545,287$ 10,155,065$ 2022-23 2022-23

PRELIMINARY PROPOSED
By Category BUDGET BUDGET
Personnel $61,911,080 $61,553,695 ($357,385)
Controllable Expenses 12,612,717 14,868,303 2,255,586 Required Expenses 37,023,123 36,971,349 (51,774) Allocation and Utilities 22,851,112 23,465,750 614,638 Recovered Costs (1,672,659) (1,672,659) - Capital 440,781 1,197,478 756,697
Transfers to Other Funds 4,755,576 5,103,835 348,259 Total Expense $137,921,730 $141,487,751 $3,566,021
Projected Deficit/Surplus
FY 2022-23 ($6,531,508) $57,536 $6,589,044

11 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23

FUND BALANCE
The reserve policy goal of 17% is based on recommendations by the Government Accounting Standards Board and the Los Angeles County Civil Grand Jury. In June 20, 2011, the City Council approved Resolution #2011- 63A Fund Balance Reserve Policy, which included a graduated benchmark plan that would allow the City to reach the 17% policy goal. The projected fund balance for FY 2021 -22 will meet the goal of 17%. If the City does not meet its reserve requirement, the City’s bond rating could be impacted which could drive up interest rates. It will also reduce the amount of funds available for emergency situations, cash flow needs in the first six months of the fiscal year, and one-time capital replacement projects in the future. As the General Fund appropriations increase, the fund balance will also need to increase. With the Proposed Budget as it is presented at this writing, $6.6M would be contributed to fund balance at June 30, 2022, and $58k at June 30, 2023.

Fund Balance History – Table 6

SUPPLEMENTAL REQUESTS
General Fund Supplemental Budget Items
Each year the budget includes supplemental budget recommendations for staffing, services, and equipment requests. Personnel requests total $520k for the addition of 3.00 FTE that are 100% General Funded, 4.00 FTE that are partially funded by the General Fund, and 6.00 FTE that are proposed for reclassification with General F unds involved. One hourly position is also included.

Details of these positions can be found on page 16 herein. The FY 2022-23 Proposed General Fund Requests for Operations and Vehicles totals $1.4M and are reflected in Table 6A. Also to note is the $1.3M request for additional youth funding that is included in this Proposed Budget. In total, the FY 2022- 23 Proposed General Fund Budget contains $3.2M in total supplemental appropriations.

FY 2020-21 Est FY 2021-22 Est FY 2022-23
Fund Balance $36,339,488 $42,907,216 $42,964,752
Change in Fund Balance N/A $6,567,728 $57,536
Expenditures $108,664,150 119,457,080 $136,383,916 Transfers $5,679,708 5,868,417 $5,103,835 Total $114,343,858 $125,325,497 $141,487,751
Percentage 31.8% 34.2% 30.4%
Policy Goal 17.0% 17.0% 17.0%
Difference 14.8% 17.2% 13.4%

12 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
General Fund Supplemental Requests – Table 6A
Non- General Fund Supplemental Budget Items
Each year the budget includes supplemental budget recommendations for staffing, service, and equipment requests. As covered herein (Details on Page 16), the FY 2022-23 staffing requests total an amount of $955k for the addition of 6.00 FTE that are 100% Non- General Funded, 4.00 FTE that are partially funded by Non-General Funds, and 1.00 FTE that is proposed for reclassification with Non-General Fund appropriations . The FY 2022- 23 Proposed Non- General Fund Requests for Operations and Vehicles totals $1.7M and are reflected in the table below. In total, the FY 2022-23 Proposed Non-General Fund Budget contains $2.6M in supplemental appropriations.

Non-General Fund Supplemental Requests – Table 6B
Water Resources
Water Resources Ford F350 with Service Body Utility Service Truck 85,000 Water Resources Ford F350 with Service Body Utility Service Truck 85,000 Water Resources Ford Ranger XLT Truck 45,000
Water Resources 3-Yard Drump Truck 125,000
Water Resources Gate Truck 250,000
Water Resources Ford F550 Landscape Body Truck 91,655
Water Resources Ford F350 Service Body Truck and Crane 150,000 Water Resources Utility Service Truck Ford F250 XLT 85,000 Water Resources Ford F150 Truck 50,000
Total Water Resources Fund 966,655
Sewer Fund
Water Resources 2023 Combination Jet/Vac Truck 655,000
Water Resources 2023 Ford Ranger 4WD Utility Service Truck 45,000 Total Sewer Fund 700,000
TOTAL - All Requests 1,666,655
General Fund
Human Resources Employee Recognition Program 30,000 Human Resources Class and Comp Study 150,000
Police New Patrol Specialty Vehicle - 9 Vehicles 350,873 Police MVS for 9 New Patrol Vehicles 58,084
Police Police Vehicle Builds for 9 Vehicles 194,004 Police Watch Guard Cameras 305,765
Public Works Skiploader with Forklift 100,000
Public Works Controllable Contract Services-Consultant Services for Dig Alert 200,000 Total General Fund 1,388,726

13 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23

Unfunded Accrued Liability (UAL) vs. Pension Obligation Bond (POB) In July 2020, the City implemented POBs to address the City’s Unfunded Accrued Liability (UAL) for miscellaneous and safety employee pensions provided through the California Public Employees’ Retirement System (“CalPERS”). The amount authorized at that time was the City’s current liability of $220M. A strategy was developed to exclude principal payments to FY 2020- 21 and FY 2021- 22 to preserve General Fund reserves during the pandemic. If the City had not issued POBs, it would have resulted in fiscal challenges to the General Fund . Issuance of POB s have significantly restructured the City’s ongoing long-term pension obligations. The total savings realized is estimated at $95M over the next 27 fiscal years.

UAL vs POB Comparison Table Fund Supplemental Requests – Table 6C

OTHER FUNDS
Special Revenue Funds
Special Revenue Funds are used to account for revenues derived from specific sources, which are required by law or financial best practices to be accounted for in separate funds. The most common Special Revenue Funds are grant funds, special taxes, such as Gas Tax, Propositions A and C, Measure R, AQMD, Maintenance Assessment Districts, Vehicle Parking District (VPD) and Fairplex Mitigation Fund. New Special Funds that were recently established include the American Rescue Plan Fund, Cannabis Community Benefit Fund, Healthy Homes Fund and HOME -ARP Fund.

14 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
The City was allocat ed $45.37M in American Rescue Plan funds by the US Treasury. The first tranche of $22.6M was received May 2021 and the second tranche is scheduled to be paid May 2022. The City Council approved an ARP Spending Plan and throughout FY 2021- 22, appropriations were made to fund CIP projects and programs eligible for ARP. As of April 2022, $17.18M has been appropriated out of the $45.37M. Included in the FY 2022- 23 Proposed Citywide Budget are an additional $5M in ARP appropriations for Mayor and City Council allocations to fund various CIP s within their districts and grants/contracts /programs with non- profit sub-recipients, as well as $3.3M funding for Holt Avenue (West) Reconstruction project, additional funding of $4.8M for Garey Avenue Rehab – Aliso to Monterrey Avenue and $125k for Westmont and Park Community Center Entry Way Trells . City staff are collaborating with Best, Best & Krieger (BBK) to create a policies and procedures document along with a standardized subrecipient agreement and application to comply with US Treasury guidelines. In addition, $550k will be appropriated from ARP for a grant in the amount of $550K in ARP funding for assistance to the National CORE affordable project. The DDA will be forthcoming to the Mayor and City Council in the coming months.

The Cannabis Community Benefit Fund is used to account for contributions by the cannabis business operators in the City of Pomona. The funding is used to benefit community programs and/or projects as outlined in the permit application package submitted by each business. The revenues for this fund are estimated at $250k for FY 2022-23.

The City is a first-time recipient of the Healthy Homes Production Program. The program will address housing-related hazards such as mold/moisture, pests, carbon monoxide poisoning, trip and fall injuries in addition to lead-based paint. Included in the FY 2022-23 Proposed Budget are appropriations of $1.9M under the Healthy Homes Fund.

The FY 2022-23 Proposed Budget is comprised of $3.2M of HOME-ARP. These funds are not the traditional HOME Program funds but are administered through HUD and intended to address homelessness.

The Phillips Ranch Maintenance Assessment District is forecasted to be insolvent by the end of FY 2022- 23. The FY 2022- 23 estimated beginning fund balance for the Phillips Ranch Maintenance Assessment District is $75k while estimated FY 2022- 23 revenues and appropriations are $948k and $1.4M respectively. This will bring the estimated ending fund balance to ($343k). It will be critical to discuss in the coming months a plan to implement that would increase assessments and/or create cost cutting measures to address this matter.

Enterprise Funds
The Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises . The City of Pomona has four enterprise funds: Water, Sewer, Refuse and Pomona Choice Energy Authority with a proposed budget of $100M and $4.7M in depreciation expenses. The Enterprise Funds reflect a decrease of $45.7M. This is mainly due to the $20.7M transfer from the Water Fund to Water Capital Improvement Fund and the Water Capital Improvement Fund appropriating the same amount for the Water Resources Building. In addition, $6.9M was budgeted in the prior fiscal year in Water Fund for the Pomona Choice Energy

15 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
loan. Within the Enterprise Funds , and consistent with at least the five (5) prior fiscal years, the Refuse Operations Fund is again projected to operate at a deficit. FY 2022-23’s deficit is budgeted at $1.4M. As mentioned at the beginning of this document, this fund continues to deplete it ’s reserves and eventually will need to be addressed. The estimated ending fund balance as of June 30, 2022 will be $4.6M. With user rates that cannot keep up with the cost of service, as well as new costs for the mandated SB1383 program and an aging fleet that needs to be replaced, options to remain insolvent will need to be discussed during FY 2022-23.

Internal Service Funds
Internal Service Funds include the Self-Insurance Services, Building and Equipment Maintenance, Information Technology, Pension Obligation Bond Series BJ and Printing/Mail Services. • The Self-Insurance Fund has a fund balance reserve requirement of $4.7M, which is 15% of total claims liability. Currently, the City meets this minimum requirement with available cash balance. The Self -Insurance Fund, which includes General Liability, Workers’ Compensation, and unemployment, allocates its expenditures to Departments within the City. The allocation is based on each Department’s number of employees, as well as its actual claims experience. In FY 2022-23, there is an overall projected increase in insurance premiums and claims expense, which will result in an additional $927k in cost recovery from all Funds within the City which have employees.
• The IT Fund and Print/Mail Services Fund provide services to Departments throughout the City. The expenditures in these funds are allocated to Departments based on their usage or number of employees. These Funds receive ‘recovered costs’ funding rather than revenues.

Successor Agency
With the passage of AB1X-26, the Redevelopment Agency (RDA), which was established in 1966, was abolished. In accordance with provisions of the legislation, the City assumed the role of Successor Agency to oversee the dissolution of the Agency and its assets. In compliance with the legislation, an Oversight Board was established to approve the Recognized Obligation Payment Schedule (ROPS) and Administrative Budget. In 2018, local Oversight Boards were eliminated, and Countywide Consolidated Oversight Boards were created. Pomona is part of the First District Oversight Board and Mayor Sandoval sits on that Board. The ROPS is annually submitted to the State Department of Finance to approve funding of qualified Agency obligations. The FY 2022 - 23 ROPS was approved for $12.4M and includes administrative allowance of $318k.

STAFFING ALL FUNDS

Staffing cost for the FY 2022- 23 Budget is calculated using currently approved labor contract provisions, increases in the City’s retirement contribution rates (PERS), step increases for staff, overtime, and hourly staff. Personnel history and funding allocations by Department are shown in the Authorized Staffing section of this document and include a proposed authorized staffing level of 610.80 full time equivalent (FTE) pos itions. In addition to these FTE positions, many Departments utilize part-time hourly employees to provide services to the community. As reflected in Table 7A , there are increases to the number of FTE’s and reclassifications of positions. The

16 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
requested changes reflected are for the FY 2022-23 Full Time Equivalent (FTE) position changes in the proposed budget. In total there are 13.00 FTEs requested for addition and 7.00 FTE requested for reclassification. The total requested personnel cost changes include $520k to the General Fund and $955k to various Non-General Funds. Table 7B provides a historical view of the FTE changes over the last 14 fiscal years.

Historical FTE Staffing Levels – Table 7A

Historical FTE Staffing Levels – Table 7B

666
580 567 540 539 538 546 549 559 572 576 577 598 611
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Current Staffing Level
Administration - Reclass Deputy City Manager range from EA-091 to EA-096 Administration - Reclass 2 Senior Admin Assistant to 2 Executive Assistant City Clerk - Reclass Deputy City Clerk to Assistant City Clerk Development Services 1.00 Add 1 Code Compliance Inspector Development Services - Reclass Program Specialist to Management Analyst Human Resources 1.00 Add 1 Human Resources Analyst I/II Human Resources 1.00 Add 1 Human Resources Assistant I/II Neighborhood Services-Hsg 1.00 Add 1 Housing Grants Coordinator Public Works 1.00 Add 1 Engineering Technician
Public Works 3.00 Add 3 Assistant/Associate/Associate Civil Engineer Public Works 1.00 Add 1 Signal/Lighting Technician I/II Water Resources 1.00 Add 1 Meter Technician
Water Resources 1.00 Add 1 Water Conservation Specialist Water Resources 1.00 Add 1 Public Services Maintenance Worker I /II Water Resources 1.00 Add 1 Water Production Supervisor Water Resources - Reclass Production and Treatment Supervisor to Water Treatment Supervisor 2022-2023 Proposed Staffing
2022-2023 Proposed Staffing 610.80
2021-22 Authorized Staffing 597.80

17 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23

ARP OVERVIEW SECTION
The City was allocated $45.37M in American Rescue Plan funds by the US Treasury. The first tranche of $22.6M was received May 2021 and the second tranche is scheduled to be paid May 2022. As part of the FY 2021- 22 Adopted Budget, $6.8M was budgeted in the General Fund for potential revenue loss . On August 9, 2021 a study session was held and discussion occurred regarding the possible uses that would be eligible. The Mayor and City Council provided direction and suggested a specific plan to allocate the $45.37M of the ARP funds. On September 20, 2021 the Mayor and City Council approved the City of Pomona Spending Plan for the Coronavirus state and local fiscal recovery American Rescue Plan (ARP). On November 15, 2021 as part of the FY 2021-22 1
st Quarter, an update to the ARP Spending Plan was approved and $2.07M of the ARP funds were appropriated for one time payments included in the respective bargaining unit agreements. On December 6, 2021 the City Council approved an appropriation of $6.9M of ARP funds for capital improvement projects – Park Restroom Construction Replacement, Mission Blvd Rehabilitation – white Avenue to Towne Avenue, and Garey Avenue rehabilitation – Aliso street to Monterey Avenue. On December 20, 2021, an ARP Sub- Committee consisting of the Mayor and two (2) council members was established to assist with the process to appropriate the ARP funds for the specific programs and projects as set forth in the City Council approved ARP Spending Plan. On February 28, 2022 an update to the ARP Spending Plan was approved by City Council to reflect $545k of City support related to the pandemic. The FY 2022-23 Appropriations are covered in detail on page 13 in the Special Revenue Funds section.

CAPITAL IMPROVEMENT PROGRAM (CIP)
CIP projects include building, upgrading, or replacing City infrastructure such as residential and arterial streets, bridges, traffic signals, storm drain systems, parks, and public facilities. The separate five-year CIP document addresses, in greater det ail, specific projects to be undertaken both short and long term. The capital plan includes a total of 145 projects, totaling approximately $459.2M, of which $214.4M is funded. The $214.4M will be funded from prior year appropriations totaling $188.2M of which approximately $113.6M remains unspent, and approximately $26.2M of new funding. The approved prior funding for projects within this document reflects City Council approvals through April 18, 2022. This information is detailed in Table 8 below.

FY 2022-23 CIP Overview– Table 8
Total
Proposed
2022-23
Pending
2022-23
Following
Four Years+
Projects in
CIP Plan
Streets 25,140,313 34,274,866 20,516,449 4,640,000 178,130,290 262,701,918 Traffic 1,968,255 5,549,154 1,773,223 128,000 27,128,826 36,547,458 Parks & Facilities 36,689,665 57,290,750 2,519,417 - 13,232,067 109,731,899 Water 978,693 8,901,359 450,420 - 9,100,000 19,430,472 Sewer 4,441,820 1,450,569 103,524 - - 5,995,913 Storm Drains 205,624 4,387,129 850,000 - 12,284,967 17,727,720 Miscellaneous 5,164,781 1,754,919 - - 100,000 7,019,700 Total 74,589,151 113,608,746 26,213,033 4,768,000 239,976,150 459,155,080 Category
Estimated
Prior Year
Expenses
Estimated
Prior Year
Carryover

18 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23

Noteworthy CIP projects for FY 2021-22 – Table 9
CIP Highlights of 2021-22 TOTAL COST TO DATE
$69,937,263
PROJECT # AND NAME STATUS OF PROJECTS
#67918 - Major Street Rehab -2015 METRO CALL Construction Complete 5/30/22; AsBuilts Pending #67921-Street Rehabilitation - District 6 Closed 3/21/22 #67929-ADA Curb Ramps and Path of Travel - Citywide (FY 19-20) Closed 2/28/22 #68548-Major Street Rehabilitation - Citywide (FY 13-14 to FY 15-16) Closed 3/21/22 #68555-ADA Path of Travel Construction Complete 11/21/22; As Builts Pending #68560-Street Preservation - Local Citywide (FY 18-19) Closed 3/21/22 #68561-Street Preservation - Local (FY20-21) SB-1 Construction Complete 11/21/22; As Builts Pending #68566-Traffic Calming Improvements - Speed Radar Feedback Signs Closed 3/21/22 #68571-Traffic Signal Improvements - Corporate Center Drive West and South Campus Drive Closed 3/21/22
#71022-VPD Parking Lots Rehabilitation Closed 3/21/22
#71044-Year-Round Emergency Shelter
Phase 1 Completed; Phase II Completed. Phase III -
Shelter shade coverage - Construction beginning
completed by Fall 2022
#71045-Street Improvements - District 5 Closed 4/4/22
#71051-Street and Alley Rehabilitation Improvements - District 3 Closed 4/18/22 #71053-Emergency Shelter Annex / Water Utility Access (Parking Lot)
Design Phase completed; Site has been leveled to
begin next Phase – Parking lot construction will
begin in Fall 2022
#71054-City Stable Facility Project Closed 9/20/21 and incorporated into the Water Resources Building Project #93135
#73369 - Police - Main Facility Roof Replacement Construction Complete 6/21/22; Closeout Pending #83020-Treatment - Chino Basin Groundwater VOC Plant Closed 3/21/22 #95068-Groundwater Well - Evaluation and Rehabilitation Closed 3/21/22 #95073-Six Basins - Groundwater Optimization Closed 3/21/22 #95074-Water Master Plan (2016) Closed 3/21/22
#95084-McKinley & Paige Emergency Pipeline Construction Substantially completed, minor items pending #95084-Valley Blvd. Water Main Construction Substantially completed, minor items pending

19 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
CIP Projects For FY 2022-23 – Table 10
Infrastructure Projects In Progress for
FY 2022-23 TOTAL BUDGETS $124,716,723

PROJECT NAME STATUS OF PROJECTS
ADA Curb Ramps and Path of Travel - Citywide
(CDBG) (FY 20-21) Construction
ADA Curb Ramps and Path of Travel - Citywide
(CDBG) (FY 21-22) Design
Alley Improvements - CW (CDBG) (FY 18-20) Construction
Alley Improvements- D4 (CDBG)(FY 21-23) Construction
Annual Water Main Replacements & Water
Mains - Ellen Place
Finalize design; Construct Ellen Place at end of FY
22-23
Arrow Hwy Median Landscape Design
Bridge Rehabilitation Program (Ph. III) Construction
Buena Vista Avenue Rehabilitation - Mission
Boulevard to 9th Street Construction
Downtown Parking Structures
Separate RFP’s for design and subsequent
design/build services will be issued. The Design
RFP is anticipated to be published by 8/1/22, and
the subsequent Design/Build RFP would follow
likely in late FY 22-23.

Electrical Improvements and Upgrades Ph. I Three booster station MCCs. Completing construction by end of FY 22-23.

Emergency Shelter Annex / Water Utility Access
(Parking Lot)
Design Phase completed; Site has been leveled to
begin next Phase – Parking lot construction;
Construction will begin in Fall 2022
Holt Avenue Corridor Improvements Design and Bid
Holt Avenue (East) Reconstruction Design and Bid
Holt Avenue (West) Reconstruction Design and Bid
Hydration Stations Upgrades Project estimated for construction before July 2022.

Mission Boulevard Rehabilitation - White Avenue
to Towne Avenue Construction
Philadelphia Street Rehabilitation - from San
Antonio to ECL Design
Pomona Multi-Neighborhood Pedestrian and
Bicycle Improvements [ATP C4] Design
Sewer Force Mains - PP Design Plants 2 & 3 design to be completed by end of FY 22-23.

Sewer Main Replacements - Design Completing design by end of FY 22-23.

Sewer Pipeline Replacement - Citywide (Ph. IV) Most of construction to be completed by end of FY 22-23.

Storm Drain Inlet Full Capture Trash Devices Ongoing installations throughout FY 22-23.

Storm Water Lift Stations Rehabilitation Ongoing rehabilitations throughout FY 22-23.

Street Improvements Citywide (CDBG) FY 23-25 Environmental and start Design Street Lights Citywide (CDBG) FY 22-25 Environmental and start Design Street Preservation - Citywide FY 16-17 Construction pending additional STPL funds Street Preservation - Local (FY 21-22) SB-1 Construction Street Preservation - Local (FY 22-23) SB-1 Design
Street Rehabilitation - D1 & D6 Construction
Street Rehabilitation - D2 & D3 Environmental and start Design Street Rehabilitation - D4 & D5 Construction
Traffic Signal Improvements -
Towne/Philadelphia & Garey/Philadelphia Construction
TSSP (Traffic Signal Synchronization Project -
Valley/Holt)
Completing design by Fall 2022 - Construction
starting summer 2023
Water Resources Building Completing construction by mid FY 23-24 Well Rehabilitations - Phase I Multiple sites throughout FY 22-23 Year-Round Emergency Shelter
Phase 1 Completed; Phase II Completed. Phase III -
Shelter shade coverage - Construction beginning &
is to be completed by Fall 2022

20 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23

EQUITY IN BUDGETING STATEMENT
As mentioned in the introduction of this Budget Message, City staff is exploring the implementation of a Budget Equity Statement and taking the first steps in applying an equity lens in our annual budgeting process. We believe incorporating the principles of this statement into budgeting and funding considerations will aid in achieving Pomona’s equity goals long-term. The initial definition states that Pomona defines Equity as: fair treatment, access, opportunity, and advancement for all people while striv ing to identify and eliminate barriers that have prevented the full participation of communities historically oppressed. Improving equity involves increasing justice and fairness with the procedures and processes of institutions or systems and a fair, intentional distribution of resources. Staff will be taking this first step in imbedding this statement into the organization when evaluating budgets and plan to include this practice in the FY 2023-24 process. Guiding questions to consider:

1. Have you considered the impacts on equity, diversity, and inclusion (EDI) in the programs and initiatives included in your baseline budget?

2. In thinking about this, consider external stakeholders and communities that may be positively or negatively affected by your programs as well as internal equity considerations.

More details will be covered in the annual report brought forward to the City Council for the (Annual) FY 2023-24 Budget Kickoff, traditionally presented in January (2023).

SUMMARY
The FY 2022-23 Proposed Operating Budget document has been compiled with the cooperation of all City Departments and coordinated by the Finance Department. An enormous amount of data is assembled to accomplish the accurate layering of revenue estimates, anticipated expenses, cost allocations, transfers and accruals involved with accounting for a City with multiple operations like the City of Pomona. In the end, the FY 2022 -23 Proposed Operating Budget is staff’s best estimate of a spending plan within avail able resources to meet the Council’s goals and public’s expectations for the upcoming year. The Proposed Operating Budget encompasses the revenues that are available and projected at this time, while realizing that serving the residents of Pomona is the organization’s priority.

Many factors such as high inflation passed along in the cost of goods and services, unstable fuel prices, supply chain and raw material interruptions, and COVID - 19 continuing to be considered as a public health challenge have contributed to forecasting obstacles as well as a threat to economic changes that are predicted to occur. The threat of a recession is constantly looming and the need for sufficient reserves is more critical than ever . As with every budget year, this budget remains a work in progress to be monitored throughout the year and will be adjusted, as necessary.

The FY 2022- 23 General Fund B udget reflects a budget surplus of $58k. In the FY 2021- 22 General Fund Mid -Year Budget Review that was presented to the Mayor and City Council, an estimated budget surplus as much as $12M was projected by the end of FY 2021-22. It is important to note that $6.8M in American Rescue Funds (ARP) are accounted for in this amount. As part of

21 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2022-23
a budget strategy, ARP will not be used in FY 2021-22. Therefore, it is projected that FY 2021-22 General Fund will now end with an estimated surplus of $6.6M (revised since March Mid -Year review), which will bring the total General Fund fund balance to $42.9M by the end of FY 2021-

22. This is 17.2% above the 17% minimum fund balance requirement. Although it is encouraging to see these increases in the reserve and augment programs and/or services, it is fiscally prudent to plan for the years when revenues may not be promising, particularly when ARP funds are no longer available to fill the budget gap, and when the Transactions Use Tax (TUT) hits the sunset date as scheduled to end in in April 2029 (FY 2028-29). City staff along with the City’s Financial Advisor Urban Futures, Inc. (UFI) met with the Labor Sub-Committee to bring forward an updated 10-year forecast. Accompanying that forecast was a briefing on what eventually will come before the entire City Council, which includes Polices that will propose an update the Fund Balance Policy to help create a foundation for strong fiscal management and fiscal sustainability by preparing and stabilizing city finances for various contingencies, mitigating the fiscal impact of unexpected or untimed events, ensuring payment of short and long- term liabilities, and financial planning for service improvements, capital, equipment and other long- term needs. Some of the items being evaluated and that will be included are t he potential increase to the minimum fund balance requirement, establishing a Catastrophic Events Reserve, increasing the General Fund Transfer for Equipment Replacement, and exploring a Pension 115 Trust to fund upcoming CalPERS UAL payments and OPEB liabilities.

CONCLUSION
The FY 2022-23 Proposed Citywide Operating Budget is not to be considered final as staff can bring forward amendments to the budget when needed. The budget is a versatile document that is continuously reviewed and examined to continue to meet the priorities and goals of the City Council. I wish to express my gratitude to the Mayor and City Council for their leadership and prudent fiscal policy decision as we strive to improve the quality of life of Pomona residents, invest in our youth, as well as prepare for the challenges to come. I must recognize the Department heads and their staff members who worked diligently to assemble this year’s budget . Each Department recognizes the role they play in providing City services and pursuing opportunities for maintaining and improving quality of life for our community. Lastly, I would like to thank the Finance Department Budget Development team. Their conscientiousness, professionalism, and hard work are the foundation of the budget process.

Respectfully submitted,

James Makshanoff
City Manager

City of Pomona 2022-23 Proposed Budget

CITY OVERVIEW
The City of Pomona derived its name as the result of
a community-wide contest held in 1875 to select a
name for the City. Solomon Gates submitted the
winning name, Pomona, the
Roman Goddess of Fruit.

Reverend Charles F. Loop had a 5½
foot statue of the goddess made in
Italy at a cost of $9,800 and
donated it to Pomona. In 1889 ,
John C. Fremont, a famous U.S.
soldier and explorer, unveiled the
statue of the goddess amid great
fanfare. Over the years, Pomona
has nobly represented the
meaning of its name. The Pomona
Valley has been a fruitful valley in
the past and is now fruitful from
the strength and efforts of its
people. Pomona has been a
source of strength and inspiration to the surrounding
communities for many years. As the Goddess
appears to be looking to the future, we are reminded
of the past – our successes and challenges, the
present – a review of our talents and opportunities,
and the future – the hopes and dreams of the
community members of this City. Many have passed
this way and have given much. We would not have
expected less. As those who have come before us
gave so much, we pledge to give no less than our
forefathers expected when they saw the vision of
Pomona’s destiny. We are Pomona… Vibrant, Safe,
and Beautiful.

GOVERNMENT
Pomona was founded on January 6, 1888 and
became a Charter City in 1911. The City operates
under a Council -Manager form of municipal
government. The Mayor is the presiding officer of
the Council and is elected at-large. The Council
selects the Vice -Mayor on a rotating basis .

Councilmembers are elected for overlapping four -
year terms. Each is elected by district electoral votes and represents the district where he or she resides.

The Mayor and City Council ap point the City
Manager who serves as the City’s Chief
Administrative Officer. The Council also acts as the
Board of the Successor Agency to the former
Redevelopment Agency and the Housing Authority.

City Council / Agency meetings are typically held on
the 1st and 3rd Monday of each month. All meetings
begin at 7:00 p.m. in the City Hall Council Chambers
and are open to the public . Closed S ession, if
necessary, is typically held at 5:3 0 p.m. Study
Sessions are scheduled as deemed necessary and are
appropriately noticed.

LOCATION
The City of Pomona is located at the southeast end
of Los Angeles County , borders San Bernardino
County’s western boundary , and is just five miles
north of Orange County. Pomona covers an area of
approximately 23 square miles and enjoys a dry sub-
tropical climate with an average temperature of 63
Fahrenheit with an average annual rainfall of 17.3
inches.

GREAT PLACE TO LIVE, WORK AND PLAY
Pomona is a full service city with fire services
provided by contract with the County of Los Angeles.

City Hall is located in the Civic Center complex in
downtown Pomona. Through the contract, t he
County of Los Angeles Consolidated Fire District
staffs seven stations which are supported by fire
prevention, community relations, state-of-the-art
communications systems, and county command,
control and administrative personnel.

The City provides parks, recreation and cultural
activities, community development programs,
parkways, medians, tree maintenance, water, sewer
and refuse utilities, public safety, and general
administrative services. The Neighborhood Services
Department, Community Services Division operates
28 parks, 13 community centers, 2 senior citizen
centers, 2 public pools, a portable stage, 9 lighted
tennis courts, 22 basketball courts and 31 ball fields (19 lighted). The City of Pomona Pub lic Library ’s
resources and services include a circulating book
1 City of Pomona 2022-23 Proposed Budget

collection in English and other languages of over
300,000 volumes; newspapers and magazines; adult
reference and information services; Internet access;
audio-visual materials; a large genealogy collectio n;
and programs for children, young adults, and adults.

Although the City of Pomona is best known as the
site of the Los Angeles County Fair, where more than

1.3 million people visit each year, the 543 acre Los
Angeles County Fairplex in Pomona has quickl y
become the venue of choice for national and
international consumer shows, trade shows and
conventions. The Sheraton Fairplex Hotel &
Conference Center has helped driv e business even
further with 244 rooms and meeting space for up to
1,000 people. Overall, the City boasts over 1,400
hotel rooms. The Fairplex Conference Center offers
state of the art meeting, conference, and banquet
facilities. Pomona also offers two renowned medical
facilities: the Pomona Valley Hospital Medical
Center, recognized as one of the top 100 hospitals
nationwide, and the nationally known Casa Colina
Hospital and Centers for Healthcare.

Pomona is a City of hidden tr easures. Not only is it
the home of the Nati onal Hot Rod Association
(NHRA) Motorsport Museum, but it also lays claim to
owning a grove of Redwoods in Southern California.

It has nearly 3,000 historically significant buildings, a budding artists’ colony, and renowned collector’s
fairs. Among the most precious of Pomona gems is
the Ganesha Hills neighborhood. Tucked into rolling
hills, Ganesha Hills’ Spanish -style homes have won
universal acclaim from developers and residents
alike.

Pomona offers a work force that is among the most
diverse, well-trained, and skilled in the region. With a combined resource of more than 95,000 students
at Cal Poly Pomona, DeVry University Pomona
Campus, Western University of Health Sciences and
other nearby colleges and un iversities, Pomona has
an array of professional and skilled workers.

GENERAL STATISTICS & DEMOGRAPHICS
General
Date of Incorporation January 1888
Charter Date March 10, 1911
Charter Amendment Date November 1964
April 1999
Form of Government Council - Manager
Officials Mayor & six Council Members
Elections First Tuesday in November
of odd-numbered years
Demographic Profile
Area (square miles): 22.8
Land Use Mix
Residential: 35%
Office/Commercial: 5%
Industrial: 8%
Public Lands: 24%
Streets & Other Right of Way: 24%
Open Space/Vacant Land: 4%
Historic Sites
The Palomares Adobe La Casa Primera
Phillips Mansion Wilton Heights
Lincoln Park Historic District Hacienda Park
Fox Theater
Recreation Facilities & Points of Interest
L.A. County Fairgrounds/Fairplex
Mountain Meadows Golf Course
Downtown Farmers Market
Pomona’s Antique Row
Cal Poly Pomona University Theater
28 Parks/13 Community Centers
Transportation
Accessible Freeways: I-210, I-10, 71, 57, & 60
Bus and Rail Service: Get About, 2 Metrolink
Stations, Union Pacific, Amtrak, Silver Streak, MTA
Metro, Omnitrans, Foothill Transit
Ontario International Airport 12 miles
Brackett Field 3 miles
John Wayne International Airport 30 miles
Long Beach Airport 35 miles
Los Angeles International Airport 45 miles
Service Providers
Water / Refuse / Sewer City of Pomona
Natural Gas The Gas Company
Electricity Southern California Edison Company
Pomona Choice Energy (PCE) City of Pomona
Telephone Verizon
Internet Frontier Communication

2 City of Pomona 2022-23 Proposed Budget

Population Trend (per Dept. of Finance)

Year Census
Original
May Est.
2008 163,405
2009 163,408
2010 149,058 163,683
2011 149,243
2012 149,950
2013 150,942
2014 151,713
2015 153,266 152,419
2016 155,604
2017 155,604
2018 155,687
2019 154,310
2020 151,713 154,817
2021 151,319
2022 TBD

BOARDS & COMMISSIONS
To provide a systematic process for community
participation, as well as serving as advisory bodies to the City Council within the confines of th eir
respective responsibilities , t he City Council, by
ordinance, may create boards and commissions
within the City government. Each commission is
composed o f Pomona residents who serve on a
volunteer basis. Anyone who has been a resident of
Pomona for a minimum of six-months, is a registered
voter, and is interested in serving on a commission
may obtain an application from the City Clerk.

Currently, thirteen boards/commissions exist
whereby each member serves in honorary trust to its
board/commission and the City . Each board/
commission is comprised of seven members. Each
member of the Council nominates a person from
such council member’s respective district for a two -
year term. The following are our current boards and
commissions:

Board of Parking Place Commission VPD
Citizens Oversight Committee
Community Life Commission
Cultural Arts Commission
Cultural Arts Commission-Citizens Advisory
Committee
Fairplex Mitigation Fund Advisory Committee
Historical Preservation Commission
Library Board of Trustees
Parks & Recreation Commission
P.R. Assessment District Oversight Committee
Planning Commission
Police Oversight Commission
Youth Commission

If you are interested in serving on one of these
boards/commissions or would like more
information, please contact the City Clerk or your
City Council representative.

BUDGET PROCESS
Pomona operates on an annual budget cycle. The one-
year operating budget is adopted each June and
becomes effective July 1st. The City Council annually
reviews and revises the Five-Year Capital Improvement
Program. This approach to financial planning gives the City Council the opportunity to set policy and provide
direction for operational and capital budgets in an
efficient and productive manner.

Sections 1 002 through 1 011 of the Pomona City
Charter sets forth the legal requirements for the
preparation and adoption of the City Budget and
Capital Improvement Program. The Charter requires
that the City Manager submit to the City Council a
proposed budget at least 45 days prior to the
beginning of the fiscal year. It further requires that the Council set a time for a public hearing and that a notice of such hearing be published in a local newspaper no
less than two weeks prior to the hearing date. In the
event the budget is not adopted prior to the first day
of the fiscal year (July 1), the amounts appropriated for 140,000
145,000
150,000
155,000
160,000
165,000

POPULATION
GROWTH
2008 - 2021
3 City of Pomona 2022-23 Proposed Budget

current operations for the prior fiscal year will be
deemed adopted for the current fiscal year on a
month-to-month basis until such time as the new
budget is adopted.

The City Manager is also required to submit to the City Council the Five-Year Capital Improvement Program at
the same time or prior to submission of the Operating
Budget.

Pomona uses a combined program and line -item
budget format. This is designed to provide for a
comprehensive management control and fiscal
planning system and is aimed at achieving goals and
objectives at operational levels which are consistent
with the needs and wants of the community. The
budget process is generally an incremental one, which
starts with a historical base budget. Requests for more or fewer appropriations are made at the departmental
level. Throughout the entire budget process, staff
continues to remain cognizant of public safety and
legal requirements, as well as, providing the most
efficient and economical service levels possible.

Budget Calendar: Altogether, budget preparation
takes approximately nine months. Work typically
begins in December (in the year prior to the first fiscal year of the budget) when staff prepares the Budget
Guide and culminates in August with the publication of
the Adopted Budget. The following schedule outlines
the major steps and dates involved in preparing and
processing the annual budget and covers one
complete budget cycle:

December – The Budget Guide and related
materials are distributed and reviewed in a
training session. Salary allocation
distribution percentages are due to Finance
by January.

January/February – Preliminary revenue
estimates are projected and departments
submit preliminary expenditure budget
requests to the Finance Department.

February through April – Budget requests
are analyzed by the Finance Department and
preliminary revenue estimates are reviewed
and adjusted as appropriate. A Mid -Year
Review of the Current Budget a nd
Preliminary Preview of the Proposed Budget
is presented to the Community and
participation from the Community is
encouraged. The City Manager and Finance
staff meet with individual Department
Directors to review their budget estimates
and requests. Revenues are compared with
expenditures to determine the budget
planning direction. The Executive Team is
then briefed on the Proposed Budget and
balancing efforts are developed as
necessary. The Five -Year Capital
Improvement Program Budge t is also
prepared during this same period.

May – The Proposed Budget is printed and
distributed. A City Council Study Session(s)
is held and the City Council makes final
recommendations to the City Manager.

Revisions are made to the final budget
document per City Council direction.

June – The Public Hearing notice for the
Proposed Budget is published and the final
Proposed Budget documents are prepared
and submitted to the City Council. The
public hearing of the budget is conducted
and the budget is adopted. Additionally, the
required GANN calculation is prepared and
submitted to the City Council for adoption.

August – The final Adopted Budget is
published and distributed.

Amending the Adopted Budget: Once the Budget is
adopted by the City Council, the responsibility of
implementing each depa rtmental budget lies with
each department director with ultimate responsibility
resting with the City Manager. Department Directors
are expected to operate their departments within the
appropriations established in the Budget. Budget
transfers or budget amendments should be the
exception rather than the rule. In certain cases,
however, requests are considered where unforeseen
events have occurred. In such cases, the Department
Director and Finance Director may approve transfers
within the same division and expenditure category.

Transfers moving funds from one division or
department to another or one category to another
requires the approval of the D epartment Director,
4 City of Pomona 2022-23 Proposed Budget

Finance Director, and City Manager. To amend or
supplement the Budget by the transfer of all or any
part of unused and unencumbered bal ances
appropriated for one purpose to another purpose, to
appropriate available funds not included in the
budget, or to cancel in whole or in part any
appropriation not expended or encumbered, requires
an affirmative vote of the City Council.

Amending the Capital Improvement Program Budget
requires City Council action, which is usually sought at time of bid award for the new or revised capital
project.

Budget Documents – The Adopted Budget sets forth
approved programs, operations, and the estimated
revenues to support these efforts for the fiscal year.

Three documents serve as the key for planning the
type and level of service the City provides its residents and businesses:

1. The Budget Guide is an internal document that
provides the basic instructions and assistance
necessary for each dep artment to prepare it s
budget submissions.

2. The Policy Budget and Summary document
contains summary tables and graphs, descriptive
narratives, and reports on each department and
fund. The document is organized into several
sections. The first five sections serve as both an
introduction and overview of the budget.

INTRODUCTORY SECTION
The City Manager’s BUDGET MESSAGE
summarizes revenues, expenditures, and sets
forth the major projections and budgetary
issues for the upcoming fiscal year.

The reader will find a wide variety of general
information including a City overview, fund
descriptions, the budget structure, definition
of revenue sources, and an explanation of the
budget process, among other information in
the USER GUIDE section.

The FINANCIAL SUMMARIES section provides
various charts and graphs including projected
available balances, revenue and appropriation
summaries, and planned transfers in and out.

The REVENUES section contains information on
major General Fund revenue sources along
with a line -item detail of historical and
estimated revenues for all funds.

The AUTHORIZED STAFFING section includes a
comprehensive listing of full-time personnel
with historical staffing trends.

A summary of the CAPITAL IMPROVEMENT
PROGRAM Budget is included within this
section.

The FUNDS/DEPARTMENTAL BUDGET SECTION
gives details on all departments within the
City. This section is divided by Fund or Fund
type and includes Special Revenue F unds,
Debt Service, Capital P rojects, Enterprise
Funds, Internal Service F unds, and Housing
Authority Funds.

3. The Five -Year Capital Improvement Program
(CIP) provides a detailed description of the project
detail, cost, status, and funding source for
capital/construction improvement projects
scheduled to take place over the next five years.

CIP budget preparation deadlines and publication
dates parallel those prescribed dates for the
operating budget.

BASIS OF ACCOUNTING & BUDGETING
The City of Pomona’s accounting records are
maintained in full accordance with Generally
Accepted Accounting Principles (GAAP), as
established by the Government Accounting
Standards Board (GASB). The basis for budgeting is
also in accordance with GAAP vir tually without
exception. Since the implementation of GASB 34,
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. Principal
and interest on long-term debt are recorded as fund
liabilities when due or when amounts have been
accumulated in the debt service fund for payments
to be made early in the following year.

5 City of Pomona 2022-23 Proposed Budget

A carefully desi gned system of internal accounting
and budgetary controls is used to ensure that
revenues and expenditures/expenses are tracked
and used as intended. These controls are designed
to provide reasonable, but not necessarily absolute,
assurance with respect t o the reliability of financial and budgetary records for use in the preparation of
financial statements, as well as accountability for all City of Pomona assets. The concept of reaso nable
assurance recognizes the cost of control sho uld not
exceed the benefits, and the evaluation of costs and
benefits likely to be derived requires estimates and
judgments by management.

BUDGET STRUCTURE & FUNDS
The City’s accounts are organized on the basis of
funds and account groups, each of which is
considered a se parate accounting entity. The
operations of each fund are accounted for with a
separate set of self -balancing accounts that
comprise its assets, liabilities, fund equity, revenues, and expenditures. Government resources are
allocated to and accounted for in individual funds
based upon the purposes for which it is to be spent
and the means by which spending activities are
controlled. The various funds are grouped into
generic fund types and broad fund categories:

General Fund is the general operating fun d of the
City. It is used to account for all the general revenue of the City not specifically levied or collected for other City funds and for expenditures related to the
rendering of general services by the City. This is the largest operating fund in the City.

Special Revenue Funds are u sed to account for
revenues derived from specific sources, which are
required by law or administrative regulation to be
accounted for in separate funds.

Debt Service Funds are used to account for the
accumulation of resources for, and the payment of,
the City’s general long -term debt obligations,
including principal, interest, and related expenses.

Capital Projects Funds are used to account for
financial resources used f or the acquisition or
construction of major capital facilities, which are not financed by proprietary (enterprise) funds.

Enterprise Funds are used to account for City
operations financed and operated in a manner similar
to private business enterprises. The costs of providing these services to the general public on a continuing
basis are financed or recovered primarily through user
charges. The City of Pomona has four Enterprise
Funds – Water, Sewer , Refuse, and the Pomona
Choice Energy Authority.

Internal Service Funds are used to account for
financing of goods and services provided by one
department to other departments within the City on
a cost reimbursement basis. The City of Pomona has
five Internal Service Funds – Pension Obligation
Bonds, Equipment Maintenance, Self-Insurance,
Information Technology, and Printing/Mail Services.

Housing Authority Funds are used to account for
Low/Mod Housing assets, Section 8 and Continuum of
Care. Disbursements from these funds are made in
accordance with fiscal agreements or the applicable
legislative requirements for each fund.

The General Fixed Assets Account Group is used to
account for and control all City general fixed assets,
other than those in the proprietary funds. An item
qualifies as a general fixed asset if it has a useful life greater than one year and a value in excess of $5,000.

The General Long Term Debt Account Group is used
to account for the City’s outstanding long -term
liabilities that are expected to be paid from future
revenues of the governmental funds.

Following is a list of currently or recently used funds within the City of Pomona –

• GENERAL FUND
Fund 101 – General Fund
The general operating fund of the City. It is used t o account for all the general revenue of the City not
specifically levied or collected for other City funds and for expenditures related to the rendering of general
services by the City.

6 City of Pomona 2022-23 Proposed Budget

• SPECIAL REVENUE FUNDS
Fund 128 – Measure R
Measure R Local Return was approved by the voters
of Los Angeles County in November 2008 to help
meet transportation improvement needs. The
specific areas targeted for the improvements include
streets and roads, traffic control measures, bikeway
and pedestrian upgrades, public transit services,
transportation marketing, and congestion
management programs.

Fund 130 – Neighborhood Stabilization Program
(NSP 3)
Funded by HUD, the Neighborhood Stabilization
Program (NSP3) is a one -time appropriation
authorized by the Dodd -Frank Wall Street Reform
and Consumer Protection Act of 2010 to continue to
address and mitigate the negative impacts of the
nation’s foreclosure crisis and ho using market
collapse and to stabilize and revitalize communities
with the greatest needs. Properties may only be
acquired in HUD approved target areas of the City.

Fund 132 – Fee Analysis Rate Review
This fund accounts for revenues collected per each
Building Permit issued and is to be used for future
reviews of the fee rate structure as approved by the
City of Pomona City Council on July 7, 2008.

Fund 133 – Public Art Fee
This fund accounts for revenues received per the
Public Art Policy as approved by t he City of Pomona
City Council on November 11, 2011.

Fund 134 – Transit Oriented Development Grant
The Transit Oriented Development (TOD) Grant is a
program implemented by Metro to improve and spur
the adoption of local land use regulations that create
a regulatory environment supportive of TOD around
transit station areas and adjacent transit corridors.

TODs increase accessibility and utilization of public
transportation. This Metro program encourages
local agencies through financial assistance in the
preparation of new or amended specific plans,
ordinances, overlay zones or general plans, transit
village development districts, and environmental
studies requir ed for new or amended regulatory
documents.

Fund 136 – Operation Porchlight Rapid Re-Housing
Grant
The Operation Porchlight Rapid Re-Housing Grant is
a Homelessness Prevention and Rapid Re -Housing
Program, funded through HUD’s Continuum of Care,
that will provide financial assistance and services to
prevent individuals and families from becoming
homeless and help those who are experiencing
homelessness to be quickly re -housed and
stabilized. Operated in collaboration with
Volunteers of America, the pr ogram also provides
housing relocation and stabilization services,
including such activities as mediation, credit
counseling, security or utility deposits, moving cost
assistance, and case management.

Fund 138 - Measure M
The Los Angeles County Traffic I mprovement Plan,
Voter approved on the election ballot on November
8, 2016 imposes a retail transaction and us e tax at
the rate of one -half of one percent (.5%) within Los
Angeles County. Funding is to improve freeway
traffic flow/safety; repair potholes/ sidewalks;
repave local streets; earthquake -retrofit bridges;
synchronize signals; keep senior/disabled/student
fares affordable; expand rail/subways/bus systems;
improve job/school/airport connections; and create
jobs.

Fund 139 – Measure H Homeless Initiative
Measure H funds are the result of the passage of an
L.A. County Ballot raising the sales tax by ¼ of a cent.

The revenues go to provide services for the
homeless, including funding for mental health
services, substance abuse treatment, health care,
job training, transportation, outreach, and
homelessness prevention. The City has received
several gra nts from this Measure, including capital
cost and interim housing grants to help build and
provide shelter services at the Hope for Home
Service Center, a grant to facilitate a coordinated
entry system, a planning grant, and a grant to
encourage landlords to rent to homeless persons.

Fund 142 – Measure W
The Safe Clean Water (SCW) Program was created
with the passage of the Los Angeles Countywide
Measure W in 2018, which provides local, dedicated
funding to increase water supply, improve water
quality, and provide community enhancements
7 City of Pomona 2022-23 Proposed Budget

throughout Los Angeles County. The City of Pomona
receives 40 percent of the direct funding via the
Municipal Program proportional to the revenues
generated within the city boundaries. The Municipal
Program is designed to maximize the ability to
address local stormwater an d urban runoff
challenges and opportunities. The Regional Program
receives 50 percent of the revenue for the
implementation of projects and programs that will
increase water supply, improve water quality, and
provide community enhancements throughout Los
Angeles County. Ten percent of the funds are for the
Los Angeles County Flood Control District to
implement the program.

Fund 143 – Permanent Local Housing Allocation
Healthy Homes Production Grant
The Permanent Local Housing Allocation (PLHA)
Program was established by Senate Bill 2, known as
the Building Homes and Jobs Act. Its goal is to
provide a permanent and on-going source of funding
for housing-related programs and projects that assist
in meeting the community’s unmet housing needs.

The City uses this Grant to fund the ADU/JADU
Program, homebuyer assistance program, and to
leverage funding with the San Gabriel Valley
Regional Housing Trust for the City’s affordable
housing projects.

Fund 144 – Cannabis Community Benefit
The Cannabis Co mmunity Benefit Fund is used to
account for contributions by the cannabis business
operators in the City of Pomona. The funding is used
to benefit community programs and/or projects as
outlined in the permit application package submitted
by each business.

Fund 191 – American Rescue Plan
The American Rescue Plan (ARP) fund was
established to account for the American Rescue Plan
funds received by the Department of Treasury. This
assistance provided needed relief to state, local, and
Tribal governments to enable them to continue to
support the public health response and lay the
foundation for a strong and equitable economic
recovery. The city was allocated $45.37M in ARP
funds.

Fund 197 – Community Development Block Grant
The Community Development Block Grant (CDBG) is
allocated to local public jurisdictions through HUD to
provide opportunities for low -to-moderate income
persons and areas in 1) development of viable urban
communities, 2) preservation of existing housing
stock, 3) the elimi nation of slums and blight, and 4)
expanding economic opportunities for eligible
persons. The CDBG program requires that funds be
targeted at households who earn less than 80% of
the area median income. Eligible activities include
infrastructure improvem ents, rehabilitation,
economic development programs, code
enforcement, administration, fair housing , and
public services. Fund 197 is a ‘roll-up’ of Funds 111- 117, and 213.

Fund 194 – Community Development Block Grant
(COVID-19) Funds (CDBG-CV)
Funded by HUD through the CARES Act , CDBG -CV
funds will be used to prevent, prepare for and
address the negative impacts of the Coronavirus
(COVID-19). Funds will be used for public service
activities that meet the needs of low -income
persons, including r ental assistance, business
assistance, food service, and purchase of protective
equipment.

Fund 195 – Fairplex Mitigation
This fund is used to account for obligated
contributions by the Fairplex to the Mitigation Fund.

The funding is used to mitigate a dverse impacts on
surrounding properties from Fairplex operations.

Fund 196 – PEG Fee
Public, Educational, and Governmental Access
Support Fees (PEG) are granted under California
Public Utilities Code Section 5870. These fees are
only used and related to the production of
educational and governmental programming and
making the community cable channel available to
the public.

Fund 206 – State Gas Tax - RMRA/SB-1
The Road Repair and Accountability Act of 2017, also
known as the Road Maintenance and Rehabilitation
Account (RMRA) or SB-1 (Chapter 5, Statutes of
2017), was signed by Governor Brown on April 28,
2017. The bill provides an estimated $52.5 billion for transportation purposes throughout the State over
8 City of Pomona 2022-23 Proposed Budget

the next ten years, with investments targeted
towards fix-it-first purposes on local streets, roads,
highways, transit operations and maintenance,
capital investments, and active transportation. There
is no sunset on the revenue sources included in the
bill, with many of the taxes and fees to be indexed
for inflation in order to keep pace with rising costs.

Revenues generated from RMRA/SB-1 are generated
from increases to the gasoline excise tax, diesel sales tax, loan repayment (2017 -2020), transportation
improvement fees, a reset of price -based gas tax,
and zero emission vehicle registration fees.

Fund 208 – State Gas Tax
The State Gas Tax is revenue received by the City
from the State of California. These funds include Gas
Tax revenues under Sections 2106 and 2107 of the
Street and Highway Code, which can be used for
either street maintenance or construction. In
1990/91, additional revenues were allocated by the
State under Section 2105 (Proposition 111).

Fund 212 – Emergency Solutions Grant (ESG)
Funded by HUD, the Emergency Solutions Grant
(ESG) funds the City’s strategic goals to address
homelessness as outlined in the Consolidated Plan .

The strategic goals for this purpose are:

Strengthening the City's Continuum of Care by
addressing gaps in residential and non -residential
services, and/or developing and implementing a plan
of homeless prevention that emphasizes “housing
stabilization.”

Fund 193 – Emergency Solutions Grant (COVID -19)
Funds (ESG-CV)
Funded by HUD through the CARES Act, ESG-CV
funds will be used to address the negative impacts of
the Coronavirus (COVID-19). Funds will be used to
address homelessness issues and protect those at
risk of homelessness through rental eviction
prevention, street outreach and rapid re-housing.

Fund 214 – HOME Grant
The HOME Investment Partnerships (HOME)
Program is allocated to local public jurisdictions
through HUD to create affordable housing. HOME
funds are awarded annually as formula grants, with
the goal of expanding the supply and improving the
condition of affordable housing for very low and low-
income families. Eligible activities include the
acquisition of properties, new construction , and
rehabilitation. Eligibility is limited to 80% of median income and below. The City funds a variety of
programs including the substantial rehabilitation
program for owner -occupied housing, multi -unit
housing rehabilitation program for rental units,
down payment assistance for first time homebuyers,
tenant based rental assistance, as well as assistance
to Community Housing Development Organizations
(CHDOs).

Fund 215 – Miscellaneous Grants
Tri City Mental Health Service Act (MHSA) Funds
were awarded by Tri City Mental Health Center to
the City for exclusive use of 28 crisis housing beds at the new Hope for Home Service Center. This funding
provides a bed, food, case management , and other
coordinated services identified to assist homeless
persons in obtaining permanent housing.

Fund 216 – Proposition A
Proposition A funds are a result of the County one -
half cent sales tax increase approved by voters in
1980 which is allocated to cities based on population.

The revenue can only be used for transit or transit -
related projects. The City has three years in which to use its annual allocation or the money must be
returned to the Los Angeles Metropolitan
Transportation Authority. This funding supports the
City’s Get About paratransit services for the elderly
and disabled.

Fund 217 – Proposition C
Proposition C Funds are a result of the 1990 -91
increase in the County sales tax. These funds may
only be used for transit or transit -related projects.

The Los Angeles Metropolitan Transportation
Authority must approve all projects.

Fund 219 – Traffic Offender Program
The primary goal of the Traffic Offender Program is
to promote greater highway safety through
specialized enforcement programs focusing on
individuals suspected of Driving Under the Influence
(DUI), as well as non-licensed drivers and individuals
driving on a suspended and/or revoked driver’s
license.

According to the terms and condition s of this grant,
the City is required to establish a permanent self -
9 City of Pomona 2022-23 Proposed Budget

sustaining Traffic Offender Fund in order to continue
to achieve and enhance the goals and objectives of
the Traffic Offender Program. The purpose of this
fund is to receive and expend fe es collected for the
impoundment of vehicles. All monies received in the
Traffic Offender Fund must be accounted for in a
separate account and are not available to the City’s
General Fund. All funds deposited into the Traffic
Offender Fund shall be specifically used to meet the
goals and objectives of the Traffic Offender Program.

The Traffic Offender Program shall include the
enforcement of, education for, and prosecution of
drivers with a suspended or revoked license, as well
as unlicensed drivers oper ating a motor vehicle.

Another goal of this program is to reduce the number
of drivers on city streets who are intoxicated.

Permissible expenditures of Traffic Offender Funds
shall include, but not be limited to personnel costs,
purchasing of equipment, contractual services,
materials, supplies, and any other types of
expenditures that advance the goals and objectives
of the Traffic Offender Program.

Fund 226 – Senior Citizens Nutrition Grant
The Senior Citizens Activities and Meals Program
provides hot nutritious meals to individuals 60 years
of age and older and their spouses. The meals are
served Monday through Friday, excluding holidays,
at Emerson Village, Washington Park, and Palomares
Park.

The Senior Meals program collaborates with a
variety of agencies/organizations to provide low to
no cost services which include: health, legal, adult
education, tax assistance, transportation, case
management, and a variety of recreational programs
including special events for its participants.

Fund 229 – Lead Based Paint Grant
The City’s Lead Education Awareness and Control
(LEAC) Program is funded under the American
Recovery and Reinvestment Act of 2009, through
HUD’s Office of Healthy Homes and Lead Hazard
Control. The LEAC Program provides lead testing and
lead remediation, focusing on properties built prior
to 1978 that may contain dangerous levels of lead -
based paint materials usually found in paint and tile
products. It prioritizes families with children under
the age of six where lead poisoning can cause serious
health issues. The City uses these funds to address
lead hazards, as well as to educate and create
community awareness regarding the dangers posed
by lead . A Lead-Safe Housing Registry is also
produced so properties th at are cleared of lead
hazards are identified and tracked within the City.

Fund 230 – Vehicle Parking District
The Vehicle Parking District is responsible for the
administration, operation, maintenance, and capital
improvements of parking lots in the dow ntown
business area.

Fund 239 – U.S. Dept. of Justice Edward Byrne
Memorial Assistance Grant (JAG)
In fiscal year 2004 -05, the Justice Assistance Grant
(JAG) program was established by the U.S.

Department of Justice, Office of Justice Programs to
replace the former Local Law Enforcement Block
Grant (LLEBG) program . As with the predecessor
LLEBG program, the JAG program provi des funds to
municipalities to assist with local law enforcement
agency programs and initiatives to reduce crime and
improve public safety.

Fund 241 – Supportive Housing (L.A.) Grant
Provides street outreach to homeless individuals and
those at-risk of homelessness . Supportive services
provided include outreach, case management, and
transportation.

Fund 245 – Air Quality Management District
Pursuant to provis ions of Section 44220, et. seq. of
the California Health and Safety Code, and the
adoption of Assembly Bill 2766 in September of
1990, certain fees have been added to motor vehicle
registrations in order to implement the California
Clean Air Act of 1988. These fees, which are
presently $4.00 per vehicle registration (in
those areas which come under the jurisdiction of the
SCAQMD), are subvened to the District net of
administrative costs borne by the DMV, which may
not exceed more than 1% of total fees collected. The
City of Pomona adopted Ordinance Number 3600 on
June 3, 1991 to support the SCAQMD’s imposition of
the fee which was required in order to receive the
revenue for City programs.

The City of Pomona annually receives funds
generated by the Department of Motor Vehicles'
registration fee, which may be used to assist local
10 City of Pomona 2022-23 Proposed Budget

government on qualifying projects designed to help
reduce motor vehicle emissions. The City pr esently
receives $0.40 of each $4.00 collected by the DMV --
to total approximately $1.60 per vehicle registration
-- which is subsequently distributed to Pomona in a
prorated share, based upon current population data.

Fund 253 – South Garey Maintenance District
(Zones D, E & F)
The South Garey Maintenance District includes
landscaping facilities located within and along public
streets and sidewalks. The Median, Parkway, and
Landscaped Area Maintenance Program is
maintained by an outside landscape contractor and
administered by Public Works. The primary
responsibility of the contractor is to maintain all
landscaping in the medians and parkways along
South Garey Avenue, Rio Rancho Road, Auto Center
Drive, and Lexington Boulevard which ‘roll’ to fund
135.

The program involves two different levels of
maintenance activity. Turf maintenance includes
watering and fertilizing, mowing and edging,
aerifying, vert icutting, controlling weeds and
disease, and repairing vandalism damage to all turf.

Slope, shrub, and ground cover maintenance
includes hand weeding, fertilizing and watering,
pruning, controlling insects and disease, removing
and replacing plant materia l as needed, and
repairing vandalism damage to trees , shrubs, and
ground cover.

Fund 254 – University Corporate Center Landscape
Maintenance District
Lighting and landscape improvements located within
and along the streets and sidewalks of the University
Corporate Center are maintained by an outside
landscape contractor and administered by Public
Works.

Fund 255 – Garey Ave Maintenance Dist. (Zone C)
The Garey Avenue Maintenance District includes
lighting improvements and landscape maintenance
which ‘roll’ to Fund 135 (F135) for reporting
purposes.

Fund 256 – Phillips Ranch Lighting & Landscape
Maintenance District (Zones A and B)
The Park and Landscaped Area Maintenance
Program in Phillips Ranch is maintained by an outside
landscape maintenance contractor and is
administered by the Public Works Department. The
primary responsibility of the contractor is to
maintain all landscaped areas in Phillips Ranch at a
quality level.

Fund 257 – CalHome Reuse Grant
The CalHome Program Reuse is funded from
proceeds/pay-offs from projects funded out of the
City’s CalHome Grant . The State Department of
Housing Community and Development (HCD)
requires a separate reuse account be established by
the grant’s recipients . The funds are similarly used
to provide deferred loans of up to $25,000 to low or
very low-income owner-occupants of mobile home
units within Pomona.

Fund 260 – Asset Forfeiture
Asset s eizure proceeds represent cash, assets or
other items of market value that are alleged to have
been used in the commission of and/or derived from
the proceeds of illicit drug trafficking activity. Assets seized in this manner by law enforcement agencies
must be processed through State or Federal asset
seizure authorities before actual forfeiture of
ownership to the requesting agency can be made .

For investigations involving multiple agencies, the
State or Federal asset seizure authority determines
the amount of distribution or entitlement for each
participating agency . Depending upon which
processing authority is involved, the time frame for
processing of such claims can range between 6 - 18
months. As intended by enabling legislation, the
proceeds from illegal narcotics’ asset seizures are to
be exclusively devoted to the enhancement of law
enforcement capabilities . In addition to this
requirement, the controlling statute specifically
prohibits supplanting of funds as a safeguard to
ensure that asset se izure funds are not comingled
with general funds.

Fund 263 – Domestic Prep/Homeland Security
Grant
Funds from this grant source consist of federal pass
through monies awarded to the State of California
for distribution to county and city governments in
11 City of Pomona 2022-23 Proposed Budget

order to assist with local Domestic Preparedness and
Homeland Security efforts and concerns.

Fund 264 – CalHome Grant
The CalHome Program is funded with Proposition IC,
the Housing and Emergency Shelter Trust Funds Act
of 2006, which is designed to provide
homeownership and rehabilitation assistance for
low or very-low income families. The City’s CalHome
Mobile Home Rehabilitation Program provides
deferred loans of up to $25,000 for repairs and
improvements to owner -occupied mobile home
units throughout eligible parks in Pomona.

Homeowner’s income limit may not exceed 80% of
the area median income as established by the
California Department of Housing and Community
Development.

Fund 272 – TDA Article 3 Grant
The Bike Trail grant is distributed by the Los Angeles
Metropolitan Transportation Authority for sidewalks,
bike trails , and similar pr ojects that encourage
transportation methods other than vehicle-related.

Fund 281 – Supplemental Law Enforcement Services
Assembly Bill 3229, which took effect with the
passage of the State’s fiscal year 1996-97 Budget ,
established the Citizens ’ Option for Public Safety
(COPS) program. Pursuant to the COPS program, a
Supplemental Law Enforcement Services Fund
(SLESF) of $100 million has been established for
“front line” law enforcement, and for district
attorneys’ and local sheriff’s offices to assist in the prosecution and incarceration of local offenders .

Based on population figures furnished by the
California Department of Finance, specific allocation
amounts for SLESF have been established for all
eligible agencies in the State. The COPS program is
not a competitive grant program and, therefore, the
City of Pomona is automatically entitled to receive
SLESF mon ies subject to adherence to established
COPS program compliance criteria.

Administered through the counties, the COPS
program provides that local police departments
must submit an annual fiscal year expenditure plan
to the County’s SLESF oversight committee outlining
how the agency intends to spend its SLESF allocation.

Fund 291 – Pomona OATH Initiative
The Pomona OATH (Officers Assisting the Homeless)
Initiative funds were awarded to the City by the State
of California in an effort to address homelessness .

Funding for this initiative is on a one -time basis and is to be utilized in full by July 1, 2021 (three years).

This funding provides for: annual training for police
officers-focusing on interaction with homeless
individuals; dedicated full -time homel ess liaison
officer positions; mental health clinician positions;
equipment; and annual reporting requirements and
data collection.

• DEBT SERVICE FUNDS
Fund 320 – Debt Service Fund
Fund 320 is used as a “roll-up” for all City debt service funds. The City Debt Service Fund is used exclusively
to account for the receipt and disbursement of
monies for the payment of general long term debt
principal and interest, and transfer from other funds.

Fund 360 – Pomona Public Financing Authority
The Pomona Public Financing Authority was created
by a Joint Powers Agreement between the City of
Pomona, the Redevelopment Agency of the City of
West Covina, and the Redevelopment Agency of the
City of Pomona. The purpose of the Authority is to
provide, through the issuance of debt, financing
necessary for the construction of public
improvements.

• CAPITAL PROJECTS FUNDS
Fund 418 – Capital Outlay
This fund majorly contains revenues from sales of
City capital assets originally purchased with lease
proceeds, AB 1379 revenues collections and the
Council Districts’ carryover Discretionary CIP Funds
to be allocated to Capital projects in the future.

Fund 419 – Assessment District Improvement
This fund is used to account for capital
improvements funded through special charges
levied against the properties benefited.

Fund 422 – Series AN Capital Project
The Series AN Capital Project Fund contains the
accumulated costs of capital projects tha t originally
were funded with Series AN Bond Proceeds resulting
from the issuance of lease revenue bonds in 2005
12 City of Pomona 2022-23 Proposed Budget

that provided funds for the City to finance certain
public improvements.

Fund 423 – Series BC Capital Projects
The Series BC Capital Project F und maintains
refunded bonds proceeds from the lease revenue
bonds issued in 2016 to refund Series AG, AN, and AP
bond issues that previously provided for
infrastructure improvements in the City.

Fund 428 – Capital Improvement Projects
The fund was established in 2012 -13 to account for
all Capital Improvement Projects (CIP), with the
exception of projects funded with Enterprise Funds
which are accounted for within the respective
Enterprise Fund.

Fund 431 – Permit System Improvement/Upgrade
This fund accounts for revenues collected per each
Building Permit issued and is to be used for future
improvements to the permit processing system as
approved by the City of Pomona City Council on July
7, 2008.

Fund 432 – Fee Analysis Review
This fund acc ounts for revenues collected for each
building permit issued and is to be used for future
upgrades and improvements to the planning and
engineering software.

Fund 434 – Building and Equipment Replacement
This fund is used to account for funds accumulated
to purchase fixed assets and equ ipment. Funding
may come from transfers from other funds and
earnings on investments.

Fund 435 – Series BG Capital Projects
The Series BG Capital Project Fund maintains
refunded bonds proceeds from lease revenue bonds
issued in 2017 to refund Series AU an d AV bond
issues that previously provided for infrastructure
improvements in the City.

Fund 436 – Work Order System Improvement
This fund accounts for revenues collected for each
building permit issued and is to be used for future
upgrades and improvement s to the planning and
engineering software.

• ENTERPRISE FUNDS
Fund 501 – All Water Funds
The Water Department provides safe, high quality
water and delivers this water upon demand in an
efficient manner at a reasonable cost to the
residents and businesses within the City of Pomona.

The Department maximizes locally produced
groundwater and locally collected surfa ce water to
minimize reliance on more expensive purchased
water through the efforts of production, distribution
and construction, water quality, and water
treatment operations. In addition, the D epartment
operates and maintains the City’s water treatment
facilities, air stripping towers, anion exchange plants, and the recycled water system. The Department also
provides engineering services, financial oversight,
grant administration, as well as customer service and
utility billing for approximately 30,000 accounts. Also included within is the Recycling Water Fund and
Watershed Management Fund.

Fund 503 – All Sewer Funds
The Sewer Division provides for the safe, effective,
and efficient operation of the wastewater collection
and conveyance system through maintenance
services, engineering services, customer service, and
financial oversight. The Division also provides
twenty-four hour emergency service in order to
respond to system failures, minimize sanitary sewer
overflows, comply with regulatory mandates, and
ensure the public’s health and safety.

Fund 551 – Pomona Choice Energy Authority
The Renewable Energy program is better known as
Pomona Choice Energy . Pomona Choice Energy
supplies power to homes and businesses with an
opportunity to opt up to 100% renewable energy.

Our partner, Southern California Edison (SCE),
continues to do the billing, maintains the power
lines, and handles all new service requests and
emergencies. Pomona Choice Energy is an
alternative to SCE, the local investor -owned utility
and previously the only power provider available in
the City. The new program is locally -managed, not-
for-profit and offers clean energy at low, competitive
rates. Additionally, revenue from the program will be
reinvested into the community through local
programs and benefits.

13 City of Pomona 2022-23 Proposed Budget

Fund 582 – Refuse Operations – Residential
Collection
The Solid Waste Division within the Refuse Fund
performs a citywide residential solid waste collection
service in a professional, safe and efficient manner ,
and provides effective oversight and administration
of used oil, and tire recycling programs.

Fund 587 – Refuse Operations – Franchise Fee
Funded Programs
The Franchise Funded Programs within the Refuse
Fund provides effective oversight of the Commercial
Refuse Franchise system; the fund also administers
community clean -up programs (stationary events,
illegal dumping abatement , and shopping cart
retrieval program ); as well as administers the
recycling program in focused areas.

• INTERNAL SERVICE FUNDS – Also see
Allocated Costs Section
Fund 660 – Self Insurance
The Self Insurance Fund was established to
administer and manage all costs related to the
workers’ compensation program (employee injuries,
illnesses, and safety programs) F671, the liability
program (claims and lawsuits) F672 , and the
unemployment progra m F673. These programs
operate as an internal service fund with budgeted
expenses offset b y charge s to departments . Funds
671, 672, and 673 expenses are tracked by division
within the funds. Additionally, these funds account
for claims expense only as administrative expenses
are allocated to departments.

Fund 669 – Equipment Maintenance
The Equipmen t Maintenance Division provides
maintenance and repair for City vehicles and
equipment efficiently and effectively by operating as
a self-supporting internal service fund with budgeted
expenses offset by charges to departments.

Fund 675 – Information Technology
The Information Technology Department provides
support services for all technology related
department needs. Departments are allocated a
portion of the costs to support the services provided
by the Information Technology Department. The
Department also supports department specific
software contracts and other technology services
outside the standard level of ser vice such as the
City's Geographic Information System (GIS).

Fund 676 – Printing/Mail Services
Printing and Mailing Services within the Finance
Department provides departments with postage and
printing/copying services. The Mail Services
Program provides effective and efficient mail room
service while the Printing Services division provides
printing services to all City departments .

Department Allocations for postage are charged to
departments based on the actual expense of
postage. Operational expenses for these services,
such as equipment maintenance and supplies, are
allocated based on a percentage of actual costs.

Printing service costs are allocated to departments
based on actual usage.

Fund 678 – Pension Obligation Bond
The Pension Obligation Bond (POB) was issued to
fully fund the City’s Pension Liability. Employees at
the City are eligible to receive pension benefits and
the POB fund was established to collect monies from
the various funding sources of the employees in
order to pay the debt service obligation.

• HOUSING AUTHORITY
Fund 205 – HUD Voucher
This fund supports the Housing Choice Voucher
Program as operated by the Pomona Housing
Authority (PHA). The PHA offers expanded
opportunities for rental assistance to very low
income families by utilizing existing housing units.

The program is funded by the federal Department of
Housing and Urban Development (HUD).

Fund 131 – Low and Moderate Housing Asset
This fund is used to account for the financial activities of the former Redevelopment Agency Low and
Moderate Housing Fund. Funding is primarily from
rentals and payoff of loans.

Fund 218 – Continuum of Care Program
Continuum of Care is a program established by HUD
to provide Permanent Supportive Housing for
homeless persons with disabilities and their families.

Participants are primarily disabled with serious
mental illness, chronic problems with alcohol, and/or
drugs, and/or acquired immunodeficiency syndrome
(AIDS). The Pomona Housing Authority assists 100
14 City of Pomona 2022-23 Proposed Budget

households by utilizing S+C rental assistance
coupons and contracting with community partners
to secure the supportive services necessary for
participants to retain housing on a permanent basis.

Fund 249 – Housing Authority Administration
This fund was established in June 2008 to account for
activity related to the operation of the Housing
Authority.

• FIDUCIARY FUNDS
Private Purpose Trust Funds
315 – RDA Successor Agency
316 – RDA Successor Agency Low/Mod
350 – RDA Debt Service
450 – RDA Capital Projects
757 – Deferred Compensation

• FIXED ASSET & LTD ACCOUNT GROUP
800 – General Fixed Assets Rollup
All-non Enterprise Fund fixed assets are held within
the General Fixed Assets Account Group as follows:
801 City General Fixed Assets
802 RDA General Fixed Assets (closed)
803 Housing Authority Gen Fixed Assets
804 Successor Agency General Fixed Assets

850 – General LTD Rollup
All non-Enterprise Fund long term debt is held
within the General Long Term Debt Group as
follows:
851 City General LTD
852 PFA General LTD
870 RDA General LTD (closed 2011-12)
853 Housing Authority LTD

ANNUAL AUDIT OF FINANCIAL RECORDS
All cities are required to retain the services of an
independent Certified Public Accounting (CPA) firm
to conduct an annual audit of the year’s financial
transactions. The City’s auditors are selected on a
competitive basis through a formal, public Reque st
for Proposal (RFP) process every three years as set
forth in Section 1 016 of the City Char ter. The
resulting report is an Annual Comprehensive
Financial Report (ACFR) that includes an introductory
section, the independent auditor ’s report,
Management’s Discussion and Analysis (MD&A’s ),
government-wide financial statements, fund
financial statements, notes to the financial
statements, and a statistical section. The reports are prepared in conformity with Generally Accepted
Accounting Principles (GAAP) for governments and
are usually available in late January.

The City of Pomona has been awarded the Certificate
of Achievement for Excellence in Financial Reporting
from the Government Finance Officers Association of
the United States and Canada for the last twenty-
eight consecutive years (1993-2021).

DEBT ADMINISTRATION
Debt management is an important component of a
city’s financial management practices. Cities use the
option of debt financing to fund large projects at a
time when paying for these projects out of current
revenues would be impractical. On May 2, 2011, the
City Council adopted a Fiscal Sustainability Policy,
Resolution #2011 -49, which also sets forth a debt
policy. As part of the City’s on-going debt
management program, the City periodically reviews
all outstanding debt to evaluate the cost/benefit of
restructuring or retiring any outstanding debt. All
debt service payments are budgeted and are
anticipated to be covered by current revenues each
year. Ad ditionally, the City is well below its annual debt limit as calculated below.

Under the City Charter, General Obligation Debt
pledging City general revenues require voter
approval by two -thirds majority. With this difficult
electoral requirement, such de bt obligations are
rarely issued. Any attempted effort to issue general
obligation debt would have to be for projects of
special significance and of community -wide benefit.

Debt limit for any general obligation debt is 15% of
the City’s assessed valuation. The City has not issued any general obligation bonds.

Total assessed value of all real and
personal property at 6/30/21 $13,046,851,688

Debt limit percentage 15.00%
Total debt limit $ 1,957,027,753
Amount of debt applicable to debt limit - Legal debt margin $ 1,957,027,753
15 City of Pomona 2022-23 Proposed Budget

Capital Leasing can be used to acquire tangible
assets where there is a pledge to pay the debt from
current annual receipts and where the acquired
assets can be placed under a lien until the debt
obligation is paid off. The City of Pomona has used
capital leasing to acq uire equipment and currently
has outstanding issues.

Special Revenue Debt can be used to finance capital
projects where there is a pledge to pay the debt from
a stream of revenue accruing to the City. This form
of debt is used to finance facilities and
improvements from Enterprise Fund activities, which
generate ongoing revenues. The City of Pomona has
used this type of debt for its water and sanitation
enterprises.

Special Assessment Districts can be used to finance
infrastructure for a limited area of the City. With this kind of debt, special assessments or special taxes are
levied against the property owners in a defined
district who directly benefit from the infrastructure
improvement. The City of Pomona has used this type
of debt to finance infras tructure for new
development in the City.

Under prior redevelopment law, Tax Increment
Financing could be used for redevelopment
activities. Property tax receipts from a defined
redevelopment project area (above a base level set
when the area is created) are restricted to the
payment of debt. This incremental revenue can then
be pledged for redevelopment debt. Repayment of
the debt is the sole obligation of the Redevelopment
Agency. The City of Pomona, through its Community
Redevelopment Agency, has us ed this mechanism
numerous times. However, with the dissolution of
Redevelopment Agencies in California, this type of
financing is limited to refinancing of existing debt to lower debt service which cannot extend repayment
terms.

The City of Pomona has also issued Short-Term Debt,
such as Tax Revenue Anticipation Notes, or TRANs.

Such borrowing is used to supplement the cash
balances in the General Fund during the low points
between the peaks when property tax receipts are
received. Because of the “sprea d” on interest rates
between taxable and non-taxable debt, the City can
earn net income on such short-term borrowing.

Debt Service
A major portion of the long -term obligations listed
herein is debt which is directly or indirectly related
to activities of the Pomona Redevelopment Agency.

This debt is serviced primarily from tax increment
revenues. Another portion of the City’s debt
includes Water and Sewer Enterprise debt which is
funded through user rates. All principal and interest
payments due during the current fiscal year have
been budgeted in the appropriate funds.

DEBT OBLIGATIONS
The following section summarizes the debt service
obligations of the City as of July 1, 2021 . These
obligations repre sent the City’s annual installment
payments of principal and interest for previous
capital improvement plan projects, acquisitions
funded through debt financings, and redevelopment
activity.

County Deferred Tax Loan:

Los Angeles County
• July 1, 2022 Estimated Outstanding Balance:
$62,798,204
• Interest Rate: 7% Compounding
• Funding Source: Successor Agency’s future
excess funds

Bonds:
1998 Tax Increment Revenue Bonds, Series W
Refunding of Series L, Series M
Partially refunded by 2006 Series AS/AT/AX
• Purpose: to make loan to RDA to refinance 1993
Series L
• Maturity Date: February 1, 2030
• Original Principal Amount: $52,335,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 3.8% - 5%
• Funding Source: tax revenue from Southwest
Pomona Redevelopment Project Area

1998 Revenue Bonds, Series X
Partially refunded by 2006 Series AT
• Purpose: to finance improvements in the
Mountain Meadows Redevelopment Project
Area
• Maturity Date: 12/01/2024
• Original Principal Amount: $5,055,000
16 City of Pomona 2022-23 Proposed Budget

• July 1, 2022 Principal Outstanding: $ 200,000
• Interest Rate: 3% - 5.1%
• Funding Source: tax revenue from Mountain
Meadows Redevelopment Project Area

1998 Tax Increment Revenue Bonds, Series Y
Partially refunded by 2006 Series AT
• Purpose: to finance improvements in the West
Holt Avenue Redevelopment Project Area
• Maturity Date: 05/01/2032
• Original Principal Amount: $8,980,000
• July 1, 2022 Principal Outstanding: $4,380,000
• Interest Rate: 3% - 5%
• Funding Source: tax revenue from West Holt
Avenue Redevelopment Project Area

2001 Tax Increment Revenue Bonds, Series AD
Refunding of Series L, S, T, U, V, Z
• Purpose: to make loans to RDA to refinance
1993 Series L, 1997 Series S, 1997 Series T, 1998
Series U, 1998 Series V, and 1998 Series Z
• Maturity Date: February 1, 2033
• Original Principal Amount: $39,165,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 3.5% - 5.39%
• Funding Source: subordinate tax revenue of
Merged Redevelopment Project

2003 Tax Increment Revenue Bonds, Series AH
Refunding of Series L
Partially refunded by 2006 Series AS/AT/AX
• Purpose: to make loan to RDA to defease 1993
Series L and finance certain improvements in
the Merged Redevelopment Project Area
• Maturity Date: February 1, 2034

• Original Principal Amount: $46,650,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 3.7% - 5.25%
• Funding Source: pledged tax revenue from
Merged RDA Project Area

2005 Revenue Bonds, Series AL
Refunding of 2005 Series AM
• Purpose: to purchase 2005 Series AM Bonds
and finance certain capital improvements
• Maturity Date: 09/02/2021
• Original Principal Amount: $11,370,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 2.5% - 5.1%
• Funding Source: District Bond Payment (Series
AM)

2005 Revenue Bonds, Series AM
Refunding of AD 294
• Purpose: to retire outstanding AD 294 Bonds
• Maturity Date: 09/02/2021
• Original Principal Amount: $9,524,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 7.22%
• Funding Source: unpaid reassessments from AD
294

2005 Taxable Housing Tax Revenue Bonds,
Series AQ
▪ Purpose: make loan to RDA to finance RDA
activities to the Merged Redevelopment Project
Area
▪ Maturity Date: 02/01/2031
▪ Original Principal Amount: $10,065,000
▪ July 1, 2022 Principal Outstanding: $0
▪ Interest Rate: 5.23% - 6.25%
▪ Funding Source: Housing Tax Revenue from the
Merged Redevelopment Project Area

2006 Pension Obligation Refunding Bonds,
Series AR
Partially Refunded by 2017 Series BG (COP)
• Purpose: to refinance 2004 Series AJ/AK
Pension Obligation Refunding Bonds and
convert prior obligations to a fixed interest rate
• Maturity Date: 07/01/2030
• Original Principal Amount: $4,241,233
• July 1, 2022 Principal Outstanding: $2,908,573
• Interest Rate: 5.24% - 5.832%
• Funding Source: City General Fund

2006 Revenue Bonds, Series AS
Refunding of 1998 Series W & 2003 Series AH & AI
• Purpose: to make loan to RDA and refinance
1998 Series W and 2003 Series AH and Series AI
• Maturity Date: 02/01/2041
• Original Principal Amount: $26,305,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 3.5% - 5.0%
17 City of Pomona 2022-23 Proposed Budget

• Funding Source: Pledged Tax Revenue from the
Merged Redevelopment Project Area

2006 Revenue Bonds, Series AT
Refunding of 1998 Series W, Series X and Series Y,
and 2003 Series AH
• Purpose: to make loan to RDA and refinance
1998 Series W, X, Y and 2003 Series AH
• Maturity Date: 02/01/2027
• Original Principal Amount: $8,355,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 5.289% - 5.718%
• Funding Source: Pledged Tax Revenue from the
Merged Redevelopment Project Area

2006 Subordinate Revenue Bonds, Series AW
• Purpose: to make loan to RDA to finance certain
Improvements in the Agency's Merged
Redevelopment Project
• Maturity Date: 02/01/2033
• Original Principal Amount: $8,375,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 4.250% - 5.125%
• Funding Source: Subordinate Tax Revenue from
the Project area

2006 Revenue Bonds, Series AX
Refunding of 1998 Series W, 2003 Series AH and AI
• Purpose: to make loan to RDA and refinance
1998 Series W and 2003 Series AH and Series AI
• Maturity Date: 02/01/2041
• Original Principal Amount: $25,865,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 4.0% - 5.0%
• Funding Source: Subordinate Tax Revenue from
the Merged Redevelopment Project Area

2007 Revenue Bonds, Series AY
Refunded by 2017 Series BE/BF
• Purpose: to refund 1999 Series AA and Series
AC Bonds and finance certain improvements
• Maturity Date: 05/01/2047
• Original Principal Amount: $99,370,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 4.0% - 5.0%
• Funding Source: Water Fund

2007 Taxable Revenue Refunding Bonds, Series AZ
Refunded by 2017 Series BE/BF
• Purpose: to refund 1999 Series AA and Series
AC Bonds and finance certain improvements
• Maturity Date: 05/01/2029
• Original Principal Amount: $6,930,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 5.267% - 5.650%
• Funding Source: Water Fund

2007 Revenue Bond, Series BA
Refunded by 2018 Series BH
• Purpose: to finance certain improvements to
the City's sewer enterprise
• Maturity Date: 12/01/2046
• Original Principal Amount: $15,575,000
• July 1, 2022 Principal Outstanding: $0
• Interest Rate: 3.625% - 5.0%
• Funding Source: Sewer Fund

2016 Revenue Refunding Bond, Series BB
• Purpose: To refinance & defease 2002 Series AF
• Maturity Date: 12/01/2042
• Original Principal Amount: $8,425,000
• July 1, 2022 Principal Outstanding: $8,425,000
• Interest Rate: 4.0%
• Funding Source: Sewer Fund

2016 Lease Revenue Refunding Bond, Series BC
• Purpose: To refinance and defease 2003 Series
AG and 2005 Series AN
• Maturity Date: 06/01/2036
• Original Principal Amount: $26,645,000
• July 1, 2022 Principal Outstanding: $20,975,000
• Interest Rate: 2.000% - 4.000%
• Funding Source: Lease payments from City to
PFA

2016 Revenue Refunding Bond, Series BD
• Purpose: To refinance & defease 2002 Series AF
• Maturity Date: 06/01/2029
• Original Principal Amount: $4,185,000
• July 1, 2022 Principal Outstanding: $2,465,000
• Interest Rate: 1.125% - 3.0%
• Funding Source: Sewer Fund

18 City of Pomona 2022-23 Proposed Budget

2017 Refunding Revenue Refunding Bonds,
Series BE
Refunding of 2007 Series AY and Series AZ
• Purpose: to refund 2007 Series AY and Series AZ
Bonds Maturity Date: 05/01/2047
• Original Principal Amount: $32,355,000
• July 1, 2022 Principal Outstanding: $32,355,000
• Interest Rate: 5.000%
• Funding Source: Water Fund

2017 Refunding Revenue Refunding Bonds,
Series BF
Refunding of 2007 Series AY and Series AZ
• Purpose: to refund 2007 Series AY and Series AZ
Bonds Maturity Date: 05/01/2047
• Original Principal Amount: $55,555,000
• July 1, 2022 Principal Outstanding: $46,175,000
• Interest Rate: 1.530% - 3.750%
• Funding Source: Water Fund

2017 Refunding Revenue Refunding Bonds,
Series BG
Refunding of 2006 Series AR, Series AU, Series AV
• Purpose: to refund 2006 Series AR COP bonds,
Series AU and Series AV
• Bonds Maturity Date: 04/01/2045
• Original Principal Amount: $50,475,000
• July 1, 2022 Principal Outstanding: $45,975,000
• Interest Rate: 1.844% - 3.356%
• Funding Source: General Fund & Successor
Agency Fund

2018 Taxable Refunding Revenue Bond, Series BH
Refunded 2007 Series BA
• Purpose: To refund 2007 Series BA
• Maturity Date: 12/01/2046
• Original Principal Amount: $13,390,000
• July 1, 2022 Principal Outstanding: $12,515,000
• Interest Rate: 2.300% - 4.100%
• Funding Source: Sewer Fund

2018 Taxable Tax Allocation Refunding Bond,
Series BI
Refunded 1998 Series W, 2001 Series AD, 2003
Series AH, 2005 Series AQ, 2006 Series AS/AT/AX,
2007 Series AW
• Purpose: To refund outstanding Redevelopment
bonds (Series W, AD, AH, AQ, AS, AT, AX, AW)
• Maturity Date: 02/01/2041
• Original Principal Amount: $128,885,000
• July 1, 2022 Principal Outstanding: $99,575,000
• Interest Rate: 2.300% - 4.100%
• Funding Source: Sewer Fund

2020 Taxable Pension Obligation Refunding Bonds,
Series BJ__________________________________
• Purpose: to finance a portion of the rolled
forward Pension Liability as of 06/30/20 and
prepay the remaining portion of Fiscal Year
2021.
• Maturity Date: 08/01/2046
• Original Principal Amount: $219,890,000
• July 1, 2022 Principal Outstanding:
$219,890,000
• Interest Rate: 2.474%-4.00%
• Funding Source: City General Fund

POLICY GUIDELINES
The Program and Financial Plan (Budget) for the City
of Pomona is based upon certain financial policies
and priorities as set forth formally or informally .

These financial guidelines and policies lay out the
framework for not only the development of the
budget, but the ongoing operations of the City as a
whole. It is important to continue developing these
policies as they are the financial foundation that
supports the services to the community. More
formal financial and fiscal sustain ability policies are currently under review.

• GUIDELINES
Operating Budget Guidelines
The City's annual budget is a plan of operation,
complete with revenue estimates to ensure ability to
finance that plan. The budget determines the quality
and quantity o f governmental services and the
method of distributing costs to various segments of
the community through collection of taxes and fees.

A budget should be regarded as a tool to aid
management in operating an organization more
effectively. The budget is the department's
proposed spending plan , and the primary
responsibility for its development and accuracy rests
at the department level.

Presentation of the budget provides the City
Manager the opportunity to explain existing and
19 City of Pomona 2022-23 Proposed Budget

proposed programs to the C ity Council and to focus
attention on services and programs that may require
City Council direction, legislative action and/or
support for the City Council's creation, continuance,
or problem resolution.

Adoption of the budget is one of the City Council 's
most important policy decisions and provides the
legal basis for the expenditure of funds to
accomplish those policies.

If a non -sworn position has been vacant for more
than 2 years, the position will be eliminated unless
specifically requested to retain and approved by the
City Manager. To retain these type s of positions, a
Personnel Related Budget Request form, including a
justification for retaining a position that has not been utilized in 2+ years, must be submitted.

Revenue Guidelines
Historical trends are the basis for developing virtually all forward -looking City revenue estimates. A
number of key line-items are tracked, comparing the
current pace of revenues received with prior years,
adjusting for anomalies.

Changes in both nation al and local economics are
factored in on top of the trends discussed above,
such as forecasts for a slowing or rising real estate
market which could have an eventual effect on
related revenues, i.e. Documentary (Property)
Transfer Tax.

Known or strongly anticipated external events are
also considered, as new major local businesses (or
closures of existing ones) will impact Sales Tax
receipts, while rate changes and market factors can
have a significant impact upon the amount of Utility
Users’ Tax collected, just to name two examples.

Forecasts from other governmental entities are
actively sought and overlaid upon our local models.

Unfortunately, these forecasts – which encompass
such variables as County estimates of Property Tax
growth – are often not available within the required
time frame for budget development, but are a
valuable tool when received in a timely manner.

• POLICIES
Operatng Budget Policy
The Charter requires that the City Manager submit to
the City Council a proposed b udget at least 45 days
prior to the beginning of the fiscal year.

Debt Policy
Under the City Charter, General Obligation Debt
pledging City general revenues require voter
approval by two -thirds majority. Debt limit for any
general obligation debt is 15% of the City’s assessed
valuation.

The City has not issued any general obligation bonds.

Purchasing Policy
Centralized Purchasing shall provide efficient
procedures for the purchase of goods, services,
professional services, equipment and other personal
property and services at the lowest possible cost
commensurate with quality needed ; to exercise
positive financial control over purchases. Centralized
procurement shall operate as a divis ion of the
Finance Department.

The procurement of goods and services, equipment
and professional service with an estimated annual
value of $5,000 and up to $100,000 to one supplier
inclusive of taxes, licenses, freight charges,
installation charges, fees, and other considerations
may be made by the Procurement Officer in the open
market. Generally, procurement in excess of
$100,000 requires formal bidding.

Public projects for the amount defined in Public
Contracts Code §22032(a) of $60,000 or less may be
performed by the Public Works Director and Water
Resources Director. Public projects for the amount
defined in Public Contracts Code § 22032( b) of
$200,000 or less may be made by the City Manager
to award informal contract.

The purchasing information listed above is
consistent with the Purchasing procedures,
definitions, and requirements in the City of
Pomona's Municipal Code, Section 2-992:1005.

20 City of Pomona 2022-23 Proposed Budget

The City has produced Ordinance No. 4276 amending
Chapter 2, Article VII of the Pomona City Code
pertaining to the requ irements and procedures for
procuring supplies, services, equipment and capital
improvement contracts, and sale of surplus
property. (Approved by City Council on 01/06/2020.)

Cash Management/Investment Policy
The Statement of Investment Policy is intende d to
provide guidelines for the prudent investment of the
City’s and Agency’s temporary idle cash, and outline
the policies for maximizing the effectiveness and
efficiency of Pomona’s treasury management
system. The goal is twofold ; one is to enhance the
economic status of the City while preserving its
capital resources, the second is to provide guidelines
for authorized investments.

All monies entrusted to the City Treasurer are pooled
in an actively managed portfolio. In accordance with
Pomona City Code Sec. 704, the City Treasurer is
authorized to invest City funds in accordance with
California Government Code (CGC) Section 53600 et
seq. This investment policy applies to all financial
assets and investment activities of the City of
Pomona and includes, but is not limited to, the
following funds : General, Special Revenue, Debt
Service, Capital Project Funds, Enterprise Funds,
Internal Service, Agency Funds, and any new fund ,
unless specifically exempted . This policy, however,
specifically excludes the employees’ retirement and
deferred compensation funds. Additionally, mon ies
held by a trustee or fiscal agent pledged to the
payment or security of bonds or other indebtedness,
shall comply with CGC Section 53601 (L).

Reserve Policies/Fund Balance Policy
On June 20, 2011, t he City Council adopted a Fund
Balance Policy in accordance with GASB Statement
No. 54 by adopting Resolution #2011-63A.

Accounting, Auditing and Financial Reporting Policy
An independent audit will be performed annually.

An interim audit will be performed mid-way through
the Fiscal Year to ensure correct accounting and
internal control procedures are being followed.

The City will produce a n Annual Com prehensive
Financial Report (ACFR) each year in accordance with
Generally Accepted Accounting Principles (GAAP) as
outlined by the Governmental Accounting Standards
Board (GASB). This report is submitted annually to
the Government Finance Officers Association of the
United States and Canada for their Excellence in
Financial Reporting Awards Program . (The City has
received this award for numerous consecutive
years.)

The City will maintain a strong internal audit
capability.

Capital Improvement Program Budget Policy
The City will construct all capital improvements in
accordance with an adopted capital program.

The City will develop a five -year plan for capital
improvements to be updated annually. Future
capital expenditures will be projected annually for a
five-year period based on changes in the community
population, real estate development, or
replacement of the infrastructure.

The City will coordinate preparation of the Capital
Improvement Program Budget with preparation of
the O perating Budget. Future operating costs
associated with new capital improvements will be
projected and included in Operating Budget
forecasts.

The City will identify the estimated costs and
potential funding sources for each proposed capital
project before it is submitted to Council for approval.

Fiscal Sustainability Policy
On May 2, 2011 the City Council Adopted Resolution
No. 2011 -49 approving the Fiscal Sustainability
Policy.

Components of the Policy include: Budget; Economic
Development; Risk Mana gement; Accounting,
Auditing and Financial Reporting; Cash
Management; and Debt Management.

ALLOCATED COSTS
The Annual Budget includes allocated costs in a
number of line-items which are common to most of
the City’s departments. These line-items include
Information Systems, Workers’ Compensation,
Unemployment, Liability Administrative functions ,
21 City of Pomona 2022-23 Proposed Budget

and the maintenance and operation of the City’s
Fleet. In addition, costs are rec overed for City
Telephone Service, Administrative Support, and
Mailing and Printing Services . These costs, which
include both the actual service expense(s) as well as
related personnel expenditures, are recovered from
those departments making use of the r espective
service in proportion to the extent the provided
services are actually used as described below.

• PENSION OBLIGATION BONDS (POB)
On August 2020, the City of Pomona issued the Fiscal
Year 2020 Taxable Pension Obligation Bonds. The
bonds are issued to finance a portion of the rolled
forward Pension Liability as of June 30, 2019 as
projected by CalPERS and to prepay the remaining
portion of the Fiscal Year 2021 Unfunded Actuarial
Liability. The total debt service is allocated between Miscellaneous (37%) and Safety (63%), based on the
CalPERS Actuarial Valuations as of June 30, 2019.

The Debt Service portion for Miscellaneous is
allocated to Miscellaneous employees according to
their salary account distribution and the same
method is performed to allocate the debt service for
Safety employees.

• INFORMATION SYSTEMS
Each Department is allocated a portion of the costs
to support the services provided by the Information
Technology Department. These costs are allocated
using a formula that is based on each department' s
technology inventory and Full-Time Equivalent (FTE)
positions. Each department's inventory is verified
and then assigned a percentage based on the total
amount of information system technology items
factored into the total inventory citywide. Once that
figure is established, the amount is further allocated
based on the number of FTE , including hourly
positions allocated to various funds. Using these
percentages, departments are allocated a set cost
each fiscal year to support the services that are
provided by the Information Technology
Department. Also taken into conside ration and
applied to the respective department allocation are
department specific software contracts and other
technology services outside the standard level of
service such as the City's Geographic Information
System (GIS).

• SELF-INSURANCE
Three self-insurance internal service funds (liability, workers’ compensation, and unemployment
insurance) are utilized to account and pay for annual
claim expenses. Actual claims are paid for and
tracked within these three self -insurance internal
service funds.

Liability (F672 ) – Actual expenses are tracked by
department/division within F672 . These expenses
are then charged back to departments/division s
based on a three-year rolling average.

Workers’ Compensation (F671) – Beginning in 2014-
15, Workers ’ Compensation costs a re allocated
through the benefit ted position allocation process
just as if the City were not self -insured. Claims
expense is tr acked by depar tment through F671 in
order to make necessary adjustments to future
rates. Additionally, for those operations with
excessive workers ’ compensation claims (based on
actual expense), an “excess workers’ compensation”
charge may be assessed.

Unemployment (F673) – Based on current expenses,
an annual amount is estimated for the coming year’s
budget which is then allocated on a ‘cost per
employee’ basis to funds/departments as part of the
benefitted position cost allocation.

In addition to the direct claims expense, the Risk
Management administrative operating costs, special
insurance and insurance premiums, are factored into
a separate allocation entitled: Liability Admin
Allocation, Workers’ Comp Admin Allocation, and
Unemployment Admin Alloca tion within the
allocated costs and self -insurance category. These
costs are allocated to each operating department
based on their division’s total Full -Time Equivalent
(FTE), including hourly positions , versus the City’s
overall FTE. The percentage determined using this
formula is then applied to the overall amount
estimated for these annual services.

• EQUIPMENT MAINTENANCE/FLEET
All departments that utilize City vehicles are
allocated costs for the ma intenance of the vehicles.

The methodology used to estimate the fiscal year
expenses is based on several factors including; the
number of labor hours spent working on the
22 City of Pomona 2022-23 Proposed Budget

department specific vehicles in the prior year,
replacement parts, sublet costs, and fuel. These
components are combined to create a vehicle charge
and then consolidated by division or department to
get a division/departmental charge . Once this has
been established , a division/departmental
percentage of the total fleet operations expens e is
calculated. This percentage of the fleet is then
multiplied by the estimated cost of the coming year’s
operations to determine the fleet allocation. The
charges are assessed on a monthly basis and appear
as revenue in the Equipment Maintenance inter nal
service fund.

• COST OVERHEAD ALLOCATION
Administrative, Support and Legislative Departments
receive a cost overhead allocation for the services
provided to other funds. This Cost Overhead
Allocation funds services such as City Council
oversight, City Administration, City Clerk and Legal
functions, as well as support functions such as
Human Resources, Finance, and Facilities
Maintenance. These support services include
operations related to hiring and monitoring
personnel, processing accounts payable and payroll
checks, purchasing, accounting, cashiering, benefit
administration, and technology. The total amount
allocated to other funds is allocated back to the
legislative and support services for the cost of each
service.

• PRINTING AND MAILING SERVICES
Printing and Mailing Services are recovered from
departments that use these services. Departments
are responsible for estimating the amount needed
for postage and printing/copying costs that will be
incurred during the fiscal year . Printing costs are
based on use of the City’s common-use printers and
cost of services by outside vendors. The cost of
copies on the two main copiers includes an overhead
factor to recoup operational expenses such as paper,
toner, and machine maintenance. Postage is
charged to departments based on the actual expense
of postage. Operational expenses for these services,
such as equipment maintenance, and supplies, are
allocated based on a percentage of actual costs.

GANN LIMITATION
In November 1979, the voters of the State of
California approved Proposition 4, commonly known
as the Gann Initiative. The Proposition created
Article XIIIB of the State Constitution placing limits
on the amount of revenue which can be spent by all
entities of government from the “proceeds of taxes.”
Proposition 4 became effective for the 1980-81 fiscal
year, but the formula for calculating the limits was
based on the 1978-79 “base year” revenues.

In 1980, the State Legislature added Section 9710 to
the Government Code providing that the governing
body of each local jurisdiction must establish, by
resolution, an appropriations limit for the following
year. The appropriation limit for any fiscal year is
equal to the previous year’s limit adjusted for
population changes and changes in the US Consumer
Price Index (or California per capita personal income,
if smaller). The necessary statistical information is provided by the California Department of Finance.

The original Article XIII B (Proposition 4) and i ts
implementing legislation were modified by
Proposition 111 and SB 88 by the voters in June 1980.

Beginning with the 1990 -91 Appropriations Limit, a
city may choose annual adjustment factors. The
adjustment factors include the growth in the
California P er Capita Income, or the growth in the
non-residential assessed valuation due to
construction within the City and the population
growth within the county or the city.

The Appropriations Limit for fiscal year 2021-22 was
$260,825,038 and the appropriatio ns subject to
limitations was $96,411,190; therefore, the City of
Pomona was $174,560,719 below its Appropriations
Limit. The following chart displays 5 years of GANN
data.

23 City of Pomona 2022-23 Proposed Budget

ACRONYMS
This is a listing of commonly used acronyms found
within the budget document. A more complete
listing of acronyms used by all departments may be
found in a separately produced document.

ABC – Alcoholic Beverage Control
ACFR – Annual Comprehensive Financial Report
ADA – American Disabilities Act
AQMD – Air Quality Management District
ARRA – American Recovery and Reinvestment Act
CALTRANS – California Dept. of Transportation
CalPERS – California Publ ic Employees’ Retirement
System
CDBG – Community Development Block Grant
CIP – Capital Improvement Program
CNG – Compressed Natural Gas
COLA – Cost of Living Allowance
COP – Certificate of Participation
CPI – Consumer Price Index
CSMFO – California Society of Municipal Finance
Officers
DIF – Developer Impact Fee
DMV – Department of Motor Vehicles
DOF – Department of Finance
DOJ – Department of Justice
EMS – Emergency Medical Services
EOC – Emergency Operations Center
ERAF – Educational Revenue Augmentation Fund
FAA – Federal Aviation Administration
FBI – Federal Bureau of Investigation
FEMA – Federal Emergency Management Agency
FTE – Full-Time Equivalent
FY – Fiscal Year
FMS – Financial Management System
GAAP – Generally Accepted Accounting Principles
GASB – Governmental Accounting Standards Board
GDP – Gross National Product
GFOA – Government Finance Officers Association
GIS – Geographic Information System
HazMat – Hazardous Material
HRPR – Homelessness Prevention and Rap id Re -
Housing Program
HOME – Home Investment Partnership Program
HUD – Housing and Urban Development
ICSC – International Council of Shopping Centers
ISTEA – Intermodal Surface Transportation Efficiency
Act
IT – Information Technology
LAIF – Local Agency Investment Fund
LED – Light Emitting Diode
L.F. – Linear Foot/feet Measurement (12 inches)
term different from cubic foot and square foot
MDC – Mobile Data Computer
MGD – Millions of gallons per day
MHZ – Megahertz is a designation of the broadcast
capability of a local government radio system
MOUs – the result of labor negotiations between the
City of Pomona and its various bargaining units
MWD – The Metropolitan Water District utilizes a
system of water transmission s ystems for collection
of water for the City and County of Los Angeles
NPEDS – National Pollutant Discharge Elimination
System
24 City of Pomona 2022-23 Proposed Budget

NSP – Neighborhood Stabilization Program
O&M – Operations and Maintenance
OPEB – Other Post Employer Benefits
OSHA – Occupational Safety and Health
Administration
PCI – Pavement Condition Index
PERS – Public Employees Retirement System
PFA – Pomona Public Financing Authority
PUD – Plan Unit Development
RDA – The Redevelopme nt Agency of the City of
Pomona
RMS – Records Management System
ROPS – Recognized Obligation Payment Schedule
ROW – A Right-of-Way
RPTTF – Redevelopment Property Tax Trust Fund
SB – Senate Bill
SCADA – Supervisory Control and Data Acquisition
SCAG – So Cal Association of Governments
SCE – Southern California Edison
TCRP – Transit Cooperative Research Program
TOT – Transient Occupancy Tax
VLF – Vehicle License Fee

GLOSSARY OF TERMS
Account Number: A numeric identification of an
account, typically a unique number or series of
numbers. The City’s number structure is compri sed
of four number fields. The first field is three digits and identifies the Fund. The next field contains four
digits and identifies the Department/Division. The
third field co ntains five digits and identifies the
expenditure/revenue account . The las t field
contains five digits and identifies the project
number, if needed. General Fund operations do not
use project numbers.

Accrual Basis: The recording of the financial effects
on a government of transactions and other events
and circumstances that have cash consequences for
the government in the period in which those
transactions, events, and circumstances occur,
rather than only in the periods in which cash is
received or paid by the government.

Actual: Represents the actual costs/revenues for the
period stated.

Ad Valorem Taxes (Aka Property Taxes): Taxes
levied on all real and certain personal property
(tangible and intangible) according to the property’s
assessed value.

Adopted Budget: Represents the budget as
approved by the City Council.

Amended Budget: Represents the adopted budget
including changes made during the year.

Appropriation: An authorization by the City Council,
which permits the City to incur obligations and to
make expenditures of resources.

Assessed Valuation: A dollar value placed on real
estate or other property by Los Angeles County as a
basis for levying property taxes.

Assessment Improvement District: A designated
area receiving services for common grounds
benefiting property owners such as median
landscaping.

Asset: Anything having commercial or exchange
value that is owned by a business, institution or
individual.

Audit: Conducted by an independent Certified
Public Accounting (CPA) firm, the primary objective
of an audit is to determine if the City’s Financial
Statements present the City’s financial position fairly and results of operations are in conformity with
generally accepted accounting principles.

Balanced Budget: A budget in which total budgeted
resources, including revenues, transfers in from
other funds, and unallocated fund balance from
previous years meet or exceed total budgeted use of
25 City of Pomona 2022-23 Proposed Budget

resources incl uding expenditures and transfers out
to other funds.

Balance Sheet: A financial statement reporting the
organization’s assets, liabilities, and equity activities.

Beginning Balance: Unencumbered resources
available in a fund from the prior fiscal year after
payment of prior fiscal year expenditures.

Bond: A funding tool representing a written promise
to pay a specific sum (face value or principal amount)
in the future (maturity date), plus interest. In local California government, bonds a re only used to
finance capital improvements.

Budget: A financial plan for a specific period of time that matches planned revenues and expenditures to
municipal services.

Budgetary Control: The control or management of a
government or enterprise in acc ordance with an
approved budget for the purpose of keeping
expenditures within the limitations of available
appropriations and revenues.

Capital Improvement Program (CIP): The CIP
authorizes expenditures for tangible, long -term
physical improvements or a dditions of a fixed or
permanent nature (e.g., an additional police or fire
station, a new street). It is updated annually with
estimated project costs, sources of funding, and
timing of work over a five-year period.

Capital Improvements: Expenditures related to the
acquisition, expansion or rehabilitation of an
element of the City’s physical plant; sometimes
referred to as infrastructure; one of the five major
expense categories defined in the financial plans.

Community Development Block Grant Funds -
(CDBG): Funds established to account for revenues
from the Federal government and expenditures as
prescribed under the Community Development
Block Grant Program.

Consumer Price Index (CPI): A measure used to
reflect the change in the price of goods and services.

Contingency: An appropriation of funds to cover
unforeseen events that occur during the fiscal year,
such as natural emergencies, Federal mandates,
shortfalls in revenue, and similar events.

Contractual Services: Services r endered to City
activities by private firms, individuals, or other
governmental agencies. Examples of these services
include engineering, fire protection, and City
Attorney services.

Debt Service: The City's obligation to pay the
principal and interest of all bonds and other debt
instruments according to a predetermined payment
schedule.

Debt Service Fund: A fund established to account for
the accumulation of resources for, and the payment
of, general long-term debt principal and interest.

Defeasance: The removal of debt and related assets
from the balance sheet prior to the actual
redemption of the debt. Used to refinance bonds to
take advantage of more favorable interest rates.

Deficit: An excess of expenditures over revenues
(resources).

Department: A major organizational division of
activity that indicates overall management
responsibility for an operation or a group of related
operations within a functional area.

Designated Fund Balance: A portion of unreserved
fund balance designated by C ity policy for a specific
future use.

Divisions: Organizational component of a
department, possibly sub-divided into programs and
program elements.

Encumbrance: The commitment of appropriated
funds to purchase goods which have not yet been
received or services that have yet to be rendered.

Enterprise Fund: Enterprise funds are used to
account for operations that are financed and
operated in a manner similar to private business
where the intent of the governing body is that the
costs of pro viding goods or services to the general
26 City of Pomona 2022-23 Proposed Budget

public on a continuing basis be financed or recovered
primarily through user charges.

Entitlements: Payments to which local
governmental units are entitled, pursuant to an
allocation formula determined by the agenc y
providing the monies, us ually the State or the
Federal Government.

Expenditure / Expense: The term ‘expenditure’
refers to the outflow of funds paid or to be paid for
an asset obtained or goods and services received
regardless of when the expenditure i s actually paid.

This term applies to Governmental Funds. The term
‘expense’ is used for Enterprise and Internal Service
Funds.

Fees for Services: Charges paid to the City by users
of a service to help support the costs of providing
that service.

Financial Plan: The document created by staff and
approved by City Council which establishes broad
policy guidance on the projection of revenues and
the allocation toward various types of expenditures.

Financial Plan Calendar: A schedule of key dates
which the City follows in the preparation, adoption,
and administration of the budget.

Financial Report: A comprehensive annual
document providing a snapshot of the City's financial
position on the final day of the fiscal year. A formal audit performed by an independent CPA firm
supports the report's financial information.

Fiscal Year: The beginning and ending period for
recording financial transactions. The City of Pomona
has specified July 1 to June 30 as its fiscal year.

Fixed (Capital) Assets: Assets of a long-term nature
such as land, building, machinery, furniture, and
other equipment. The City has defined such assets
as those with an expected life in excess of one year
and an acquisition cost in excess of $5,000.

Franchise: The right or license granted to an
individual or group to market a company’s goods or
services in a particular territory.

Fund: An accounting entity that records all financial
transactions for specific activities or government
functions. The generic fund types used by the City
are: General, Special Revenue, Capital Project,
Enterprise, and Internal Service Funds.

Fund Balance: The excess of current assets over
current liabilities, and represents the cumulative
effect of revenues and other financing sources over
expenditures and other financing uses . This term
applies to governmental funds only.

Fund Type: Any one of the seven commonly used
funds in public accounting. The seven fund types
are: general, special revenue, debt service, capital
projects, enterprise, internal service, and trust and
agency.

GAAP: Generally Accepted Accounting Princip les:

The uniform minimum standards of and guidelines to
financial accounting and reporting. They govern the
form and content of the basic financial statements of
an entity. GAAP encompass the conventions, rules,
and procedures necessary to define the accept ed
accounting practices at a particular time. They
include both broad guidelines of general application
and detailed practices and procedures. GAAP
provides a standard by which to measure financial
presentation.

GANN Appropriations Limit: This term ref ers to
Article XIIIB of the California State Constitution that places limits on the amount of proceeds from taxes
that state and local government agencies can receive
and spend each year.

General Fund: The primary operating fund of the
City. All revenues that are not allocated by law or
contractual agreement to a specific fund are
accounted for in the General Fund. With the
exception of subvention or grant revenues restricted
for specific uses, General Fund resources can be
utilized for any legitimate governmental purpose.

Goal: A statement of broad direction, purpose, or
intent.

Grant: Contributions or gifts of cash or other assets
from another governmental entity to be used or
expended for a specific purpose, activity, or facility. 27 City of Pomona 2022-23 Proposed Budget

An examp le is the Community Development Block
Grant allocated by the Federal Government.

Infrastructure: The City's basic system of its physical plant, i.e., streets, waterlines, sewerlines, public
buildings, and parks.

Interfund Transfers: During the course o f normal
operations, the City records numerous transactions
between funds including expenditures and transfers
of resources to provide services, subsidize
operations, and debt service.

Internal Service Fund: A fund, which provides
services to other City d ivisions and bills the various other funds for services rendered. Currently, the City is using the concept for the operation of Equipment
Maintenance and Insurance Services.

Investment Revenue: Revenue received as interest
from the investment of funds no t immediately
required to meet cash disbursement obligations.

Liability: A claim on the assets of an entity.

Line-Item Budget: A budget that lists each
expenditure category (salary, materials, telephone
service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. The
City of Pomona publishes a line -item budget in the
proposed stage only. Once the budget has been
approved, line-item detail is a vailable to
departments on the City’s computer system.

Long-term Debt: Debt with a maturity of more than
one year after the date of issue.

Memorandum of Understanding (MOU):

Negotiated contract agreements for wages, benefits,
and working conditions between the City and City
employee associations and /or recognized lab or
unions.

Modified Accrual Basis: The method of accounting
under which revenues and other resources are
recognized when they become susceptible to
accrual, which is when they become both
“measurable” and “available to finance expenditures
of the current period.” Expenditures are recognized
when the liability is incurred.

Municipal: In its broadest sense, an adjective that
denotes the state and all subordinate units of
government. In a more restricted sense, an adjective
that denotes a city or village as opposed to other
local governments.

Objective: The necessary steps that need to be
accomplished to achieve a desired goal.

Operating Budget: The portion of the budget that
pertains to daily operations providing basic
governmental s ervices. The o perating budget
contains appropriations for such expenditures as
personnel, supplies, materials, and capital assets
required to maintain service levels.

Ordinance: A formal legislative enactment by the
City Council. It has the full force and effect of law
within the City boundaries.

Performance Indicators: A public oriented measure
which, whether stated in terms of effectiveness or
efficiency, quantitatively describes how well a
service is being performed.

Personnel Services: Costs associated with providing
the staff necessary to provide the desired levels of
service. Included are both salary and benefit costs.

Policy: A direction that must be followed to advance
toward a goal. The direction can be a course of
action or a guiding principle.

Program: A grouping of activities organized to
accomplish basic goals and objectives.

Property Tax: A statutorily limited tax levy that may
be imposed for any purpose.

Public Financing Authority: Pomona Public
Financing Authority (PPFA) is a component unit of
the City of Pomona and the Pomona Community
Redevelopment Agency formed for the purpose of
issuing bonds to provide financial assistance to the
City and Agency.

Redevelopment Agency: An organization formed in
1966 as a separate agency of the City to assist and
facilitate the revitalization of certain areas of the City and to promote economic development within the
28 City of Pomona 2022-23 Proposed Budget

City. The RDA was abolished in accordance with
ABX1 26 and ABX1 27 signed June 29, 2011.

Reserve: An account used to indicate that a portion
of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general
appropriation.

Resolution: A special order of the City Council which
has a lower legal standing than an ordinance.

Retained Earnings: The accumulated earnings of an
Enterprise or Internal Service Fund which have been
retained and are not reserved for any specific
purpose.

Revenue: Funds that the government receives as
income such as tax payments, fees from specific
services, receipts from other governments, fines,
forfeitures, grants, shared revenues, and interest
income.

Risk Management: A managed approach to
protecting an organization’s assets against
accidental loss in the most economical manner.

Sales Tax: A tax on the purchase of goods and
services.

Special Assessment: A compulsory levy made
against certain properties to defray part or all of the cost of a specific improvement or service deemed to
primarily benefit those parties.

Special Revenue Funds: Funds used to account for
the proceeds from specific revenue sources (other
than trusts or major capital projects) that are legally restricted to expenditures for specific purposes.

Subventions: That portion of revenues collected by
other government agencies on behalf of the City.

Taxes: Compulsory charges levied by a government
to finance services performed for the common
benefit. This term does not include specific charges
made against particu lar persons for property for
current or permanent benefits, such as special
assessments. Neither does the term include charges
for services rendered only to those paying such
charges.

Transient Occupancy Tax: A tax that has been
imposed on occupants of h otel and motel rooms in
the City of Pomona, often referred to as a "Bed Tax."

Trust and Agency Funds: Also known as Fiduciary
Funds, are used to account for assets held by the City
in a trustee capacity or as an agent on behalf of
private individuals, or ganizations, or other
governmental agencies.

User Charges/Fees: The payment of a fee for direct
receipt of a service by the party benefiting from the
service.

29 This Page Intentionally Left Blank

City of Pomona 2022-23 Proposed Budget
Est Available Estimated Operating Capital Add Back Est Available Beginning Bal Revenues & Appropriations Improvement Depreciation Ending Bal 7/1/2022 Transfers In & Transfers Out Program & Non-Cash 6/30/2023 City Funds
101 General Fund 42,826,859 141,545,287 141,487,751 - - 42,884,395 Special Revenue Funds
128 MEASURE R 900,105 2,327,066 2,948,747 - - 278,424 132 FEE ANALYSIS RATE REVIEW 4,483 1,200 - - - 5,683 133 PUBLIC ART FEE 2,559,092 400,000 650,498 - - 2,308,594 138 MEASURE M 1,078,533 2,626,092 3,233,055 - - 471,570 139 MEASURE H 1,064,244 1,634,904 1,634,904 - - 1,064,244 142 MEASURE W 3,108,583 1,889,435 2,244,216 - - 2,753,802 144 CANNABIS COMMUNITY BENEFIT FUND - 250,000 250,000 - - - 191 AMERICAN RESCUE PLAN 12,783,206 20,848,278 20,848,278 - - 12,783,206 195 FAIRPLEX MITIGATION FUND 645,314 250,000 - - - 895,314 196 PEG FEE 441,550 64,000 13,000 - - 492,550 206 STATE GAS TAX - RMRA 1,283,402 3,475,162 3,843,225 - - 915,339 208 STATE GAS TAX 970,947 4, 538,385 5,029,945 - - 479,387 216 PROPOSITION A 2,945,558 3,735,117 5,288,208 - - 1,392,467 217 PROPOSITION C 1,514,967 3,118,205 4,122,881 - - 510,291 219 TRAFFIC OFFENDER FUND 549,880 271,335 265,725 - - 555,490 230 VEHICLE PARKING DISTRICT 581,403 495,032 749,785 - - 326,650 245 AIR QUALITY MGMT DISTRICT 153,834 202,931 60,808 - - 295, 957 256 PHILLIPS RANCH MAINT ASSESS DIST 78,096 941,128 1,362,348 - - (343,124) 135 OTHER MAINT ASSESS DISTRICTS 329,415 297,453 340,255 - - 286,613 281 SUPPL LAW ENFORCEMENT SVCS ACCOUNT 591,223 329,698 502,035 - - 418,886 291 POMONA OATH INITIATIVE - 1,726,626 1,726,626 - - - Total - Special Revenue Operations Funds 31,583,835 49,422,047 55,114,539 - - 25,891,343 130 NEIGHBORHOOD STABILIZATION - 3 GRANT 23,676 - - - - 23,676 136 OPERATION PORCHLIGHT RRH 1,227 1,253,946 1,253,946 - - 1,227 143 PERMANENT LOCAL HOUSING ALLOCATION - 1,660,695 1,660,695 - - - 189 HEALTHY HOMES PRODUCTION GRANT - 1,986,800 1,986,800 - - - 190 GRANT - HOME - ARP - 3,160,091 3,160,091 - - - 197 COMMUNITY DEVELOPMENT BLOCK GRANT 54,641 2,073,496 2,073,496 - - 54,641 194 COMMUNITY DEVELOPMENT BLOCK GRANT-CV - 45,855 45,855 - - - 212 EMERGENCY SOLUTIONS GRANT 4,054 177,141 177,141 - - 4,054 193 EMERGENCY SOLUTIONS GRANT-CV - 1,304,100 1,304,100 - - - 214 HOME GRANT 2,415,088 2,621,406 2,621,406 - - 2,415,088 215 MISCELLANEOUS GRANTS 71,455 3,074,719 3,074,719 - - 71,455 226 SENIOR NUTRITION GRANT - 304,560 304,560 - - - 229 LEAD BASED PAINT GRANT - 2,662,125 2,662,125 - - - 239 JAG FUND 32,247 124,013 124,013 - - 32,247 257 CAL HOME REUSE FUND 422,408 341,562 337,000 - - 426,970 259 LOW/MOD SER AH PROJECTS 206 - 206 - - - 260 ASSET FORFEITURE 1,869,979 837,860 675,245 - - 2,032,594 263 HOMELAND SECURITY GRANT 312 51,789 51, 789 - - 312 264 CAL HOME GRANT FUND 221,518 372,000 372,000 - - 221,518 272 TDA ARTICLE 3 3,997 142,453 90,000 - - 56,450 Total - Special Revenue Grant Funds 5,120,808 22,194,611 21, 975,187 - - 5, 340,232 Total - All Special Revenue Funds 36,704,643 71,616,658 77, 089,726 - - 31, 231,575 Budget Overview - All Funds
Fund Name
1 City of Pomona 2022-23 Proposed Budget
Est Available Estimated Operating Capital Add Back Est Available Beginning Bal Revenues & Appropriations Improvement Depreciation Ending Bal 7/1/2022 Transfers In & Transfers Out Program & Non-Cash 6/30/2023 Budget Overview - All Funds
Fund Name
Debt Service Funds
320 CITY DEBT SERVICE 418,514 20,712,009 20,713,809 - - 416,714 Total - Debt Service Funds 418,514 20,712,009 20,713,809 - - 416,714 Capital Projects Funds
418 CAPITAL OUTLAY FUND 54,536 30,283 67,730 - - 17,089 419 ASSESSMENT DIST IMPROVEMENT 3,605 - - - - 3,605 422 SERIES AN CAPITAL PROJECTS 3,463 29 3,492 - - - 423 SERIES BC CAPITAL PROJECTS 70,444 - 32 - - 70,412 431 PERMIT SYSTEM IMPR/UPGRADE 175,097 13,500 - - - 188,597 432 FEE ANALYSIS REVIEW FUND 20,424 - - - - 20,424 434 BUILDING AND EQUIPMENT REPL FUND 100,335 200,000 - - - 300,335 435 SERIES BG CAPITAL PROJECTS 461,036 - - - - 461,036 436 WORK ORDER SYS IMP FUND 18,181 - - - - 18,181 428 CIP FUND - 25,414,089 - 25,414,089 - - Total - Capital Projects Funds 907,120 25,657,901 71,254 25,414,089 - 1,079,678 Enterprise Funds
510 WATER OPERATIONS 22,476,461 48,995,646 51,514,025 - 3,524,652 23,482,734 520 WATER CIP 15,930,784 695,420 150,420 695,420 - 15,780, 364 550 SEWER OPERATIONS 11,175,981 7,942,589 6,951, 492 - 677,172 12,844, 250 540 SEWER CIP 556,096 103,524 - 103,524 - 556,096 551 POMONA CHOICE ENERGY AUTHORITY 8,094,491 40,035,631 33,564, 196 - - 14,565, 926 582 REFUSE OPERATIONS 4,619,297 10,241,046 11,627,698 - 518,337 3,750,982 587 FRANCHISE FEE FUNDED PROGRAMS 1,693,508 1,010,545 1,171,490 - - 1,532,563 Total - Enterprise Funds 64,546,619 109,024,401 104,979,321 798,944 4,720,161 72,512,916 Internal Service Funds
660 SELF FUNDED INSURANCE SVCS 3,687,243 5,398,969 5,287,486 - - 3,798,726 669 EQUIPMENT MAINTENANCE (Fleet) 16,132 4,549,696 4,549,696 - 16,242 32,374 675 INFORMATION TECHNOLOGY FUND - - - - - - 676 PRINTING/MAIL SERVICES FUND - - - - - - 678 PENSION OBLIGATION BOND - - - - - - Total - Internal Service Funds 3,703,375 9,948,665 9,837,182 - 16,242 3,831,100 Total - All City Funds 149,107,130 378,504,921 354,179,043 26,213,033 4,736,403 151,956,378 Pomona Housing Authority
249 HOUSING AUTHORITY ADMIN 247,939 122,408 144,210 - - 226,137 131 LOW MOD HOUSING ASSET FUND 2,938,120 346,301 918,556 - - 2,365,865 205 HUD VOUCHER 361,227 17,506,699 17,565,971 - - 301,955 218 CONTINUUM OF CARE PROGRAM 30,400 2,135,479 2,135,479 - - 30,400 Total - Housing Authority 3,577,686 20,110,887 20,764,216 - - 2,924,357 Grand Total All Funds 152,684,817 398,615,808 374,943,259 26,213,033 4,736,403 154,880,736 Available balances in Enterprise and Internal Service Funds are based on estimated current assets minus estimated current liabilities (Working Capital). 2 City of Pomona 2022-23 Proposed Budget
Revenue Summary by Fund
% Change
Fund 2019-20 2020-21 2021-22 2021-22 2022-23 From Prior No Actual Actual Budget Year End Est Proposed Yr Budget City Funds
GENERAL FUND 115,140,065 123,260,520 128,997,796 131,893,225 141,545,287 10%

SPECIAL REVENUE FUNDS
128 Measure R 1,941,179 1,936,903 1, 967,020 2, 518,464 2, 327,066 18 % 132 Fee Analysis Rate Review 1,205 1,008 1, 200 1, 200 1, 200 0% 133 Public Art Fee 799,719 408,543 30 0,000 40 0,000 40 0,000 33 % 138 Measure M 2,131,836 2,199,572 2, 252,184 2, 775,648 2, 626,092 17 % 139 Measure H 3,453,156 3,701,610 2, 334,587 2, 126,761 1, 634,904 -3 0% 142 Measure W - 314,739 5,274,745 5,646,050 1,889,435 -64% 144 Cannabis Community Benefit Fund - - - - 250,000 0% 191 American Rescue Plan - - 17,071,367 2, 278,105 20 ,848,278 22 % 195 Fairplex Mitigation 423,900 (3,586) 3, 122 22 5,000 25 0,000 79 08% 196 PEG Fee Fund 132,232 133,178 10 0,000 68 ,000 64 ,000 -3 6% 206 State Gas Tax (RMRA) 2,526,185 2,841,579 3, 050,679 3, 161,084 3, 475,162 14 % 208 State Gas Tax 4,436,463 3,536,367 3, 902,281 4, 122,277 4, 538,385 16 % 216 Proposition A 3,086,069 3,116,560 3,039,333 3,979,851 3,735,117 23% 217 Proposition C 2,784,545 2,585,046 2,494,929 3,363,518 3,118,205 25% 219 Traffic Offender 184,412 224,639 26 9,304 14 1,575 27 1,335 1% 230 Vehicle Parking Districts (VPD) 709,189 213,905 54 1,954 57 1,449 49 5,032 -9 % 245 Air Quality Improvement 201,662 263,265 25 1,751 20 1,751 20 2,931 -1 9% 135 Other Maint Assmt District 289,568 307,405 284,998 284,998 297,453 4% 256 Phillips Ranch Maint Assess Dist 949,925 938,378 94 6,910 94 4,990 94 1,128 -1 % 259 Low Mod Series AH Projects 876 16 - - - 0%
278 Low Mod Series AD Projects 5 - - - - 0%
281 Suppl Law Enforcement Svcs 348,960 366,600 35 9,114 38 5,624 32 9,698 -8 % 291 Pomona OATH INITIATIVE 1,696,263 1,431,330 1, 009,200 41 9,725 1, 726,626 71 % Total - Special Rev Operations Funds 26,097,349 24,517,055 45,454,678 33,616,070 49,422,047 9% 130 Neighborhood Stabilization 3 1,038 126,828 79 - - -100% 134 Transit Oriented Develop Grant 64,764 1,720 - - - 0% 136 Oper Porchlight Rapid Rehousing Grnt 763,706 946,239 1,875,453 1,828,161 1,253,946 -33% 143 Permanent Local Housing Allocation - - 2,731,640 1, 068,445 1, 660,695 -3 9% 189 Grant - Healthy Homes Production - - 2,000,000 25 4,900 1, 986,800 -1 % 190 Grant - HOME - ARP - - 3,190,091 30 ,000 3, 160,091 -1 % 197 Comm Development Block Grant 2,404,622 2,102,387 2, 771,107 1, 982,932 2, 073,496 -2 5% 194 Comm Development Block Grant - CV 183,870 516,567 1,793,999 1,450,715 45,855 -97% 212 Emergency Solutions Grants 185,224 164,013 25 0,781 25 0,781 17 7,141 -2 9% 193 Emergency Solutions Grants-CV - 559,707 6,293,418 5,201,627 1,304,100 -79% 214 HOME Program - Federal Grants 1,837,179 1,870,822 4,105,235 2,083,017 2,621,406 -36% 215 Miscellaneous Grants 1,274,012 1,273,842 5,119,879 3,643,357 3,074,719 -40% 221 Supportive Transitional Housing - 67 - - - 0%
226 Sr Citizen Nutrition Grant 348,168 661,315 84 6,437 51 4,097 30 4,560 -6 4% 229 Lead Based Paint Grant 826,625 603,996 3, 189,131 1, 446,438 2, 662,125 -1 7% 239 Justice Assistance Grant (JAG) 69,809 215,533 13 6,655 98 ,606 12 4,013 -9 % 241 Supportive Housing Grant - 1,795 - - - 0%
243 Weed and Seed Grant 324 (405) - - - 0%
246 OTS Step Grant 155 (194) - - - 0%
257 Cal Home Reuse 67,887 286,177 64 8,271 30 8,861 34 1,562 -4 7% 260 Asset Forfeiture 672,554 737,449 67 4,065 1, 041,992 83 7,860 24 % 263 Homeland Security Grant 92,717 70,178 51 ,789 51 ,789 51 ,789 0% 264 Cal Home Grant 72,314 (2,186) 72 0,000 34 8,000 37 2,000 -4 8% 272 TDA Article 3 (Bike Trail) 46,158 89,949 93 ,634 93 ,634 14 2,453 52 % Total - Special Revenue Grant Funds 8,911,125 10,225,801 36,491,664 21,697,352 22,194,611 -39% Total - All Special Revenue Funds 35,008,473 34,742,856 81,946,342 55,313,422 71,616,658 -13% Fund Description
3 City of Pomona 2022-23 Proposed Budget
Revenue Summary by Fund
% Change
Fund 2019-20 2020-21 2021-22 2021-22 2022-23 From Prior No Actual Actual Budget Year End Est Proposed Yr BudgetFund Description

DEBT SERVICE FUNDS
320 City Debt Service 5,543,169 204,347,902 6 ,244,719 1 3,253,002 2 0,712,009 2 32% Total - Debt Service Funds 5,543,169 204,347,902 6,244,719 13,253,002 20,712,009 232%

CAPITAL PROJECT FUNDS
418 Capital Outlay 1,377,367 524,311 2 28,551 8 6,974 3 0,283 - 87% 419 Assessment Dist Improvement 1,155 (700) 5 57 - - - 100% 421 Series AG Capital Improvement 970 236 3 00,000 - - - 100% 422 Series AN Capital Improvement 1,355 351 3 1 - 2 9 - 6% 423 Series BC Capital Project Fund 1,413 31 - - - 0 % 428 CIP Fund 19,969,867 12,818,631 3 1,845,369 5 ,000 2 5,414,089 - 20% 431 Permit System Impr/Upgrade 18,681 16,840 1 3,000 1 6,811 1 3,500 4 % 432 Fee Analysis Rate Review Fund 5,799 6,212 7 7 6 ,322 - - 100% 434 Equipment Replacement Fund 2,480 78,850 1 01,140 1 00,000 2 00,000 9 8% 435 2017 Series BG Project Fund 6,464 103 - - - 0 % 436 Work Order System Upgrade Fund 5,450 5,828 7 4 4 ,838 - - 100% Total - Capital Projects Funds 21,391,001 13,450,693 32,488,799 219,945 25,657,901 -21%

ENTERPRISE FUNDS
510 Water - Operations 39,302,719 43,411,635 4 5,426,773 4 7,597,092 4 8,995,646 8 % 520 Water - Capital 529,139 639,709 2 1,443,655 - 6 95,420 - 97% 550 Sewer - Operations 6,650,353 7,373,715 7 ,725,821 7 ,568,570 7 ,942,589 3 % 540 Sewer - Capital 54,158 3,431 5 00,000 4 94 1 03,524 - 79% 551 Energy - Renewable 791,753 10,574,911 3 6,137,098 3 8,528,755 4 0,035,631 1 1% 582 Refuse 10,257,233 10,178,633 9 ,880,994 1 0,286,292 1 0,241,046 4 % 587 Franchise Fee Funded Programs 1,003,366 957,266 9 45,623 1 ,009,000 1 ,010,545 7 % Total - Enterprise 58,588,720 73,139,301 122,059,964 104,990,203 109,024,401 -11%

INTERNAL SERVICE FUNDS
660 Self-Insurance Services 5,557,084 5,074,009 5 ,567,357 4 ,738,250 5 ,398,969 - 3% 669 Equipment Maintenance 4,255,912 4,365,208 4 ,396,235 4 ,400,591 4 ,549,696 3 % 675 Information Technology Fund 2,332 (2,873) 2 5,000 2 5,000 - - 100% Total - Internal Service Funds 9,815,328 9,436,344 9,988,592 9,163,841 9,948,665 0% Total Revenues - City 245,486,757 458,377,616 381,726,212 314,833,638 378,504,921 -1% Pomona Housing Authority
249 Housing Authority Admin Fund 118,118 126,978 1 22,915 1 22,915 1 22,408 0 % 131 Low/Mod Housing Asset 3,303,923 759,330 4 89,879 5 54,309 3 46,301 - 29% 205 HUD Voucher 14,425,828 16,202,544 2 1,272,675 1 9,356,404 1 7,506,699 - 18% 218 Continuum of Care Program 1,157,152 1,837,909 2 ,780,672 2 ,780,672 2 ,135,479 - 23% Total - Housing Authority 19,005,022 18,926,762 24,666,141 22,814,300 20,110,887 -18% Total Revenues - Housing Auth 19,005,022 18,926,762 24,666,141 22,814,300 20,110,887 -18% Grand Total All Funds 264,491,779 477,304,378 406,392,353 337,647,938 398,615,808 -2% 4 City of Pomona 2022-23 Proposed Budget
2020-21 2021-22 2021-22 2022-23 2022-23
Major Category Actual Budget Year End Est Proposed % Chg * % of Rev Property Taxes 43,671,372 40,695,925 41,966,211 44,819,146 10% 32% Sales & Use Tax 34,340,733 36,785,846 40,020,960 40,113,922 9% 28% Utility Tax 16,542,843 15,575,594 15,675,594 16,018,403 3% 11% Other Taxes 13,569,650 12,001,951 14,739,568 16,223,175 35% 12% Fines 1,632,547 1,796,000 2,275,000 2,269,524 26% 2% Rev from Use of Money & Prop 412,002 442,742 414,115 448,034 1% 0% Intergovernmental Revenue 2,117,872 203,548 273,446 262,000 29% 0% Licenses, Permits, & Fees 5,619,663 7,039,503 7,837,065 7,606,411 8% 5% Other Misc Revenue 1,216,122 945,000 1,637,600 687,324 -27% 0% Charges for Services 2,289,365 3,365,840 3,851,178 4,170,828 24% 3% Transfers In 1,831,313 10,145,847 3,187,084 8,918,970 0% 6% Other Financing Sources 17,040 - 15,404 7,550 0% 0% Total 123,260,520 128,997,796 131,893,225 141,545,287 10% 100% * Percent change is 2021-22 Budget compared to 2022-23 Proposed General Fund Revenue by Category
Property Taxes
32%
Sales & Use Tax
28%
Utility Tax
11%
Other Taxes
12%
All Other
17%
5 City of Pomona 2022-23 Proposed Budget
2022-23 2022-23
Proposed % of Estimated % of
Department Appropriations Total Revenue Total
City Council 533,123 0.4% - 0.0% Administration 1,084,287 0.8% - 0.0% City Clerk 1,109,876 0.8% 3,900 0.0% Human Resources 1,890,488 1.3% 94,011 0.1% Finance 2,675,493 1.9% 7,348,022 5.2% Police 72,976,866 51.6% 4,994,046 3.5% Fire 33,490,372 23.7% 600,007 0.4% General Services 4,956,062 3.5% 25,000 0.0% Development Services 6,105,575 4.3% 4,801,091 3.4% Public Works 10,775,927 7.6% 1,360,000 1.0% Library 1,811,605 1.3% 25,000 0.0% Neighborhood Services 5,750,736 4.1% 201,000 0.1% Recovered Costs (1,672,659) -1.2% (1,672,659) -1.2% Non-Departmental - 0.0% 123,765,869 87.4% Total 141,487,751 100% 141,545,287 100% General Fund Revenues to Expenditures by
Department
6 City of Pomona 2022-23 Proposed Budget
Controllable Required Alloc Costs Recovered Capital Transfers Department Personnel Operating Operating & Utilities Costs Assets Out Total City Council 308,075 25,750 161,473 37,825 (125,795) - - 407,328 Administration 711,592 134,321 - 238,374 (183,917) - - 900,370 City Clerk 501,617 79,800 424,800 103,659 (60,819) - - 1,049,057 Human Resources 1,045,726 623,995 1,500 219,267 (289,172) - - 1,601,316 Finance 1,976,463 207,767 35,821 452,300 (496,342) 3,142 - 2,179,151 Police 48,231,483 2,927,765 454,800 17,513,399 - 1,094,336 2,755,083 72,976,866 Fire - - 33,490,372 - - - - 33,490,372 General Services (350,000) 2,203,260 1,930,404 511,748 (102,796) - 660,650 4,853,266 Neighborhood Sv 2,854,619 1,752,877 38,654 888,059 - - 216,527 5,750,736 Development Sv 2,738,460 2,678,046 9,000 680,069 - - - 6,105,575 Public Works 2,738,038 3,651,552 364,790 2,449,972 (413,818) 100,000 1,471,575 10,362,109 Library 797,622 583,170 59,735 371,078 - - - 1,811,605 Total 61,553,695 14,868,303 36,971,349 23,465,750 (1,672,659) 1,197,478 5,103,835 141,487,751 General Fund Appropriations by Category
Personnel
42%
Controllable
10%
Required
26%
Utilities / Allocations
16%
Recovered Costs
1%
Trans Out
4%
Capital
1%
7 City of Pomona 2022-23 Proposed Budget
2020-21 2021-22 2021-22 2022-23 Dollar % of
Category Actual Budget Year End Est Proposed % Chg * Change Total Exp Personnel 51,389,813 57,871,023 57,209,141 61,553,695 6% 3,682,672 44% Controllable Exp 8,253,527 13,055,933 12,234,187 14,868,303 12% 1,812,370 11% Required Exp 33,019,658 36,734,443 35,943,186 36,971,349 1% 236,906 26% Utilities 1,895,402 1,994,933 2,043,740 2,174,498 8% 179,565 2% Alloc Costs 9,788,162 13,270,676 13,270,676 21,291,252 38% 8,020,576 15% Recovered Costs (1,545,909) (1,569,099) (1,569,099) (1,672,659) 6% (103,560) -1% Capital 182,794 750,217 325,249 1,197,478 0% 447,261 1% Transfer Out 5,679,704 5,868,417 5,868,417 5,103,835 -15% (764,582) 4% Total 108,663,151 127,976,543 125,325,497 141,487,751 10% 13,511,208 100% * Percent change is 2021-22 Budget compared to 2022-23 Proposed General Fund Expenditures by Category
0 10
20 30
40 50
60 70
Personnel Controllable Required Utilities Alloc Costs Capital Transfer Out Millions
2020-21 2021-22 2022-23
8 City of Pomona 2022-23 Proposed Budget
2020-21 2021-22 2021-22 2022-23 % Dollar
Actual Budget Year End Est Proposed Chg * Change *
City Council 464,562 571,466 571,466 533,123 -7% (38,343) Administration 727,042 943,054 844,349 1,084,287 15% 141,233 City Clerk 873,316 876,634 838,697 1,109,876 27% 233,242 Human Resources 1,144,925 1,649,190 1,479,520 1,890,488 15% 241,298 Finance 2,026,045 2,509,101 2,354,279 2,675,493 7% 166,392 Police 54,843,856 62,053,510 61,620,407 72,976,866 18% 10,923,356 Fire 30,652,277 33,135,538 33,135,538 33,490,372 1% 354,834 General Services 3,467,860 5,600,751 4,819,677 4,956,062 -12% (644,689) Development Services 4,594,057 6,130,286 5,708,568 6,105,575 0% (24,711) Public Works 7,614,498 10,162,082 10,054,903 10,775,927 6% 613,845 Library 793,606 1,217,018 870,554 1,811,605 49% 594,587 Neighborhood Services 3,007,019 4,697,012 4,596,638 5,750,736 22% 1,053,724 Recovered Costs (1,545,909) (1,569,099) (1,569,099) (1,672,659) 7% (103,560) Total - General Fund 108,663,151 127,976,543 125,325,497 141,487,751 11% 13,511,208 Other Funds
Special Revenue Funds 30,265,236 85,366,916 43,275,511 77,089,726 -10% (8,277,190) Debt Service Funds 202,733,915 6,258,217 13,901,661 20,713,809 231% 14,455,592 Capital Projects Funds 13,353,576 31,465,977 20,300 25,485,343 -19% (5,980,634) Enterprise Funds 69,232,403 151,519,165 101,870,621 105,778,265 -30% (45,740,900) Internal Service Funds 24,856,310 9,864,942 8,345,020 9,837,182 0% (27,760) Total - Other Funds 340,441,440 284,475,217 167,413,113 238,904,325 -16% (45,570,892) Total - All City Funds 449,104,591 412,451,760 292,738,610 380,392,076 -8% (97,320,186) Pomona Housing Authority
Special Revenue Funds 18,621,238 25,066,948 23,116,131 20,764,216 -17% (4,302,732) Total - Housing Authority 18,621,238 25,066,948 23,116,131 20,764,216 -17% (4,302,732) Total - All Funds 467,725,829 437,518,708 31 5,854,741 40 1,156,292 -8% (36,362,416) * Percent change is 2021-22 Budget compared to 2022-23 Proposed History of Expenditures by Department/Fund Type
General Fund
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City of Pomona 2022-23 Proposed Budget
Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
General Fund 61,553,695 14,868,303 36,971,349 23,465,750 Special Revenue Funds
Measure R 1,072,608 463,448 64,085 290,682 Public Art Fee 97,298 553,200 - - Measure M 726,407 565,774 44,270 215,985 Measure H 75,665 1,524,874 24,300 10,065 Measure W 115,876 250,000 8,451 19,889 Cannabis Community Benefit Fund - 250,000 - - American Rescue Plan - 5,555,000 - - PEG Fee Fund - 13,000 - - State Gas Tax (RMRA) - 592,247 - 93,732 State Gas Tax 1,232,849 857,975 77,626 1,358,359 Proposition A 186,404 2,022,896 758,440 97,760 Proposition C 91,855 40,000 - 9,582 Traffic Offender 152,175 45,997 - - Vehicle Parking Districts (VPD) 191,983 247,360 199,636 110,806 Air Quality Improvement 4,457 51,000 1,974 3,377 Other Maint Assmt District 80,674 81,870 200 177,511 Phillips Ranch Maint Assess Dist 144,471 737,976 1,900 478,001 Suppl Law Enforcement Svcs 221,778 43,038 - - Pomona OATH INITIATIVE 983,787 373,400 36,750 125,689 Total - Special Rev Funds-Operations 5,378,287 14,269,055 1,217,632 2,991,438 Operation Porchlight RRH 269,343 983,467 - 1,136 Grant - Healthy Homes Production 329,681 1,657,119 - - Grant - HOME - ARP - 798,513 - - Permanent Local Housing Allocation 53,773 1,603,626 - 3,296 Comm Development Block Grant 898,347 1,112,885 5,477 56,787 Comm Development Block Grant - CV 43,210 - - 2,645 Emergency Solutions Grants 96,846 74,273 - 6, 022
Emergency Solutions Grants-CV 146,366 1,136,961 3,000 17,773 HOME Program - Federal Grants 104,094 2,236,048 275,056 6,208 Miscellaneous Grants 1,044,638 1,933,220 - 17,862 Sr Citizen Nutrition Grant 163,728 137,867 800 2,165 Lead Based Paint Grant 135,735 2,518,202 2,600 5,588 Justice Assistance Grant (JAG) 114,324 9,689 - - Cal Home Reuse - 333,000 4,000 - Low Mod Series AH Projects - - - - Asset Forfeiture 140,890 521,155 2,743 - Homeland Security Grant - 51,789 - - Cal Home Grant - 372,000 - - TDA Article 3 (Bike Trail) - 90,000 - - Total - Special Rev Funds-Grants 3,540,975 15,569,814 293,676 119,482 Total Special - Revenue Funds 8,919,262 29,838,869 1,511,308 3,110,920 Appropriations by Category - All Funds
10 City of Pomona 2022-23 Proposed Budget
Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
(1,672,659) 1,197,478 - 5,103,835 141,487,751 Total General Fund - - - 1,057,924 2,948,747 Measure R - - - - 650,498 Public Art Fee - - - 1,680,619 3,233,055 Measure M - - - - 1,634,904 Measure H - - - 1,850,000 2,244,216 Measure W - - - - 250,000 Cannabis Community Benefit Fund - - - 15,293,278 20,848,278 American Rescue Plan - - - - 13,000 PEG Fee Fund - - - 3,157,246 3,843,225 State Gas Tax (RMRA) - - - 1,503,136 5,029,945 State Gas Tax - - - 2,222,708 5,288,208 Proposition A - - - 3,981,444 4,122,881 Proposition C - 67,553 - - 265,725 Traffic Offender - - - - 749, 785 Vehicle Parking Districts (VPD) - - - - 60,808 Air Quality Improvement - - - - 340,255 Other Maint Assmt District - - - - 1,362,348 Phillips Ranch Maint Assess Dist - 237,219 - - 502,035 Suppl Law Enforcement Svcs - 207,000 - - 1,726,626 Pomona OATH INITIATIVE - 511,772 - 30,746,355 55,114,539 Total-Special Rev Funds-Operations - - - - 1,253,946 Operation Porchlight RRH - - - - 1,986,800 Grant - Healthy Homes Production
- 2,361,578 - - 3,160,091 Grant - HOME - ARP - - - - 1,660,695 Permanent Local Housing Allocation - - - - 2,073,496 Comm Development Block Grant - - - - 45,855 Comm Development Block Grant - CV - - - - 177,141 Emergency Solutions Grants - - - - 1,304,100 Emergency Solutions Grants-CV - -
- - 2,621,406 HOME Program - Federal Grants - 78,999 - - 3,074,719 Miscellaneous Grants - - - - 304,560 Sr Citizen Nutrition Grant - - - - 2,662,125 Lead Based Paint Grant - - - - 124,013 Justice Assistance Grant (JAG) - - - - 337,000 Cal Home Reuse - - - 206 206 Low Mod Series AH Projects - 10,457 - - 675,245 Asset Forfeiture - - - - 51,789 Homeland Security Grant - - - - 372,000 Cal Home Grant - - - - 90,000 TDA Article 3 (Bike Trail) - 2,451,034 - 206 21,975,187 Total-Special Rev Funds-Grants - 2,962,806 - 30,746,561 77,089,726 All Special Revenue Funds Appropriations by Category - All Funds
11 City of Pomona 2022-23 Proposed Budget
Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
Appropriations by Category - All Funds
Debt Service Funds
City Debt Service - 18,486,059 7,750 - Total - Debt Service Funds - 18,486,059 7,750 - Capital Projects Funds
Capital Outly Fund - - - - Series BC Cap Proj Fund - - - - Series AN Capital Projets - - - - Capital Improv Project Fund 222,235 - - 46,577 Total - Capital Projects Funds 222,235 - - 46,577 Enterprise Funds
Water - Operations 10,127,453 10,071,119 16,396,506 5,760,149 Water - Capital - - - - Sewer - Operations 1,376,919 2,052,386 796,686 675,482 Sewer - Capital - - - - Energy - Renewable - 2,563,961 31,000,060 175 Refuse 2,276,847 1,050,926 5,573,835 2,726,090 Franchise Fee Funded Programs 435,232 347,772 230,497 157,989 Total - Enterprise Funds 14,216,451 16,086,164 53,997,584 9,319,885 Internal Service Funds
Self Insurance Funds 640,003 497,021 8, 665,000 65, 536 Equipment Maintenance 1,806,182 1,239,735 1, 210,260 293, 519 Information Technology Funds 968,111 152,236 1, 124,958 124, 074 Print and Mail Services Funds 11,435 8,950 13, 000 260 Pension Obligation Bond Ser BJ - - - - Total - Internal Service Funds 3,425,731 1,897,942 11,013,218 483,389 Total - All City Funds 88,337,374 81,177,337 103,501,209 36,426,521 Housing Authority Funds
Housing Authority Administration 71,553 45,215 14,552 12,890 Low Mod Housing Asset Fund 438,823 363,275 24,748 91,710 HUD Voucher 1,292,265 209,613 15,978,963 85,130 Continuum of Care Program 265,256 43,788 1,814,500 11,935 Total - Housing Authority Funds 2,067,897 661,891 17,832,763 201,665 All Appropriations 90,405,271 81,839,228 121,333,972 36,628,186 12 City of Pomona 2022-23 Proposed Budget
Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
Appropriations by Category - All Funds
- - - 2,220,000 20,713,809 City Debt Service Fund - - - 2,220,000 20,713,809 All Debt Service Funds - - - 67,730 67,730 Capital Outly Fund - - - 32 32 Series BC Cap Proj Fund - - - 3,492 3,492 Series AN Capital Projets (268,812) - 25,414,089 - 25,414,089 Capital Improv Project Fund (268,812) - 25,414,089 71,254 25,485,343 All Capital Projects Funds (513,453) 1,301,351 - 8,370,900 51,514,025 Water Operations - - 695,420 150,420 845,840 Water CIP - 700,000 - 1,350,019 6,951,492 Sewer Operations - - 103,524 - 103,524 Sewer CIP - - - - 33,564,196 Energy - Renewable - - - - 11,627,698 Refuse - - - - 1,171,490 Franchise Fee Funded Programs (513,453) 2,001,351 798,944 9, 871,339 105,778,265 All Enterprise Funds (4,581,387) - - 1, 313 5, 287,486 S elf Insurance Funds - - - - 4, 549,696 E quipment Maintenance (2,369,379) - - - - Inf ormation Technology Funds (33,645) - - - - P rint and Mail Services Funds (15,087,768) - - 15, 087,768 - P ension Obligation Bond Ser BJ (22,072,179) - - 15,089,081 9,837,182 All Internal Service Funds (24,527,103) 6,161,635 26,213,033 63,102,070 380,392,076 Total Appropriations - - - - 144,210 Housing Authority Admin - - - - 918,556 Low Mod Housing Asset Fund - - - - 17,565,971 HUD Voucher - - - - 2,135,479 Continuum of Care Program - - - - 20,764,216 Total Housing Authority Funds (24,527,103) 6,161,635 26,213,033 63,102,070 401,156,292 All Appropriations 13 City of Pomona 2022-23 Proposed Budget
Transfers In
Transfer In Transfer from:

Special Debt Capital Enterprise/
Total General Revenue Service Outlay Internal Service
Description Transfers Fund Funds Funds Funds Funds

GENERAL FUND

GENERAL SERVICES
Transfer from Water Fund 1,850,692 - - - - 1,850,692 Transfer from American Rescue Plan 7,068,278 - 7,068,278 - - - Total General Funds 8,918,970 - 7,068,278 - - 1,850,692

SPECIAL REVENUE FUNDS

STATE GAS TAX FUND
Transfer from General Fund 131,750 131,750 - - - -

MISCELLANEOUS GRANT
Transfer from Self-Insurance 1,313 - - - - 1,313

SR CITIZEN NUTRITION GRANT
Transfer from General Fund 97,560 97,560 - - - - Total Special Revenue Funds 230,623 229,310 - - - 1,313

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer from General Fund (D/S) 3,510,325 3,510,325 - - - - Transfer from General Fund (Ser AR) 804,200 804,200 - - - - Transfer from Capital Outlay Funds - - - - - - Transfer from Water Operations 5,725,529 - - - - 5,725,529 Transfer from Sewer Operations 1,143,013 - - - - 1,143,013

INTERNAL SERVICE FUNDS
Transfer from Internal Service Fund 15,087,768 - - - - 15,087,768

POMONA PUBLIC FINANCING AUTHORITY
Transfer from City Debt Service 2,220,000 - - 2,220,000 - - Total Debt Service Funds 28,490,835 4,314,525 - 2,220,000 - 21,956,310

CAPITAL PROJECT FUNDS

CAPITAL IMPR PROJECT FUND
Transfer from General Fund 560,000 560,000 - - - - Transfer from Debt Services Bond Fund - - - - - - Transfer from Gax Tax RMRA 3,157,246 - 3,157,246 - - - Transfer from Prop C 3,981,444 - 3,981,444 - - - Transfer from Prop A 2,222,708 - 2,222,708 - - - Transfer from Capital Outlay 67,730 - - - 67,730 - Transfer from State Gas Tax 1,272,001 - 1,272,001 - - - Transfer from Measure M 1,680,619 - 1,680,619 - - - Transfer from Measure R 1,057,924 - 1,057,924 - - - Transfer from Measure W 1,850,000 - 1,850,000 - - - Transfer from American Rescue Plan 8,225,000 - 8,225,000 - - - Transfer from Other Fund 206 - 206 - - - Transfer from Sewer Operation - - - - - - Total Capital Project Funds 24,074,878 560,000 23,447,148 - 67,730 -

ENTERPRISE FUNDS

WATER REFUSE SEWER FUND
Transfer from Water Operations 480,814 - 231,135 - - 249,679 Transfer from Sewer Operations 110,530 - - - 3,524 107,006 Transfer from Water Construction 695,420 - - - - 695,420 Transfer from Sewer Construction 100,000 - - - - 100,000 Total Enterprise Funds 1,386,764 - 231,135 - 3,524 1,152,105 Total Transfers From Other Funds 63,102,070 5,103,835 30,746, 561 2,220,000 71,254 24,960, 420 14 City of Pomona 2022-23 Proposed Budget
Transfers Out
Transfer out
Total Special Debt Capital Enterprise/
General Revenue Service Improvement Internal Service
Description Transfers Fund Funds Funds Funds Funds

GENERAL FUND
Transfer to General Services 4,314,525 - - 4,314,525 - - Transfer to CIP 360,000 - - - 360,000 - Transfer to Public Works 131,750 - 131,750 - - - Transfer to Community Services 97,560 - 97,560 - - - Transfert to Equip Replacement 200,000 - - - 200,000 - Total General Fund 5,103,835 - 229,310 4,314,525 560,000 -

SPECIAL REVENUE FUNDS
Transfer to Capital Impr Project Fund 23,447,148 - - - 23,447,148 - Transfer to General Fund 7,068,278 7,068,278 - - - - Transfer to Debt Services - - - - - - Transfer to Storm Water 231,135 - - - - 231,135 Transfer to AQMD - - - - - - Total Special Revenue Funds 30,746,561 7,068,278 - - 23,447,148 231,135

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer to Capital Impr Project Fund - - - - - - Transfer to Public Financing Authority 2,220,000 - - 2,220,000 - -

SEWER OPERATIONS FUND
Transfer to Sewer Construction Fund - - - - - - Total Debt Service Funds 2,220,000 - - 2,220,000 - -

CAPITAL PROJECTS FUNDS
Transfer to Capital Impr Project Fund 67,730 - - - 67,730 - Transfer to Debt Services 3,524 - - - - 3,524 Total Capital Projects Funds 71,254 - - - 67,730 3,524

INTERNAL SERVICE FUNDS
Transfer to Grant 1,313 - 1,313 - - - Transfer to Debt Services 15,087,768 - - 15,087,768 - - Total Internal Service Funds 15,089,081 - 1,313 15,087,768 - -

ENTERPRISE FUNDS

WATER FUND
Transfer to General Fund 1,850,692 1,850,692 - - - - Transfer to City Bond Fund 850,420 - - 600,000 - 250,420 Transfer to Storm Water Compliance 249,679 - - - - 249,679 Transfer to Water/Sewer Bond 5,125,529 - - 5,125,529 - - Transfer to Capital Impr Project Fund 445,000 - - - 445,000

SEWER OPERATIONS FUND
Transfer to Bond Fund 1,143,013 - - 1,143,013 - - Transfer to Storm Water Compliance 107,006 - - - - 107,006 Transfer to Sewer Construction Fund 100,000 - - - - 100,000 Total Enterprise Funds 9,871,339 1,850,692 - 6,868,542 - 1,152,105 Total Transfers to Other Funds 63,102,070 8,918,970 230,623 28,490,835 24,074,878 1,386,764 Transfer to:
15 City of Pomona 2022-23 Proposed Budget
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
Estimated Estimated Estimated Estimated Estimated Estimated General Fund
Series AR 800,000 880,000 970,000 1,065,000 1,165,000 1,270,000 Series BC (Split) 954,113 952,213 956,613 953,813 954,013 957,013 Series BG (Split) 2,515,013 2,438,114 2,344,089 2,253,604 2,152,147 2,047,352 Series BJ (Split) 12,070,214 12,070,374 12,068,454 12,068,054 12,071,693 12,071,200 16,339,340 16,340,701 16,339,156 16,340,471 16,342,853 16,345,565 Water Fund
Series BC (Split) 600,000 600,000 600,000 600,000 600,000 600,000 Series BE/BF 5,125,529 5,127,103 5,124,148 5,126,748 5,125,253 5,128,428 5,725,529 5,727,103 5,724,148 5,726,748 5,725,253 5,728,428 Sewer Fund
Series BC (Split) 417,000 417,000 417,000 417,000 417,000 417,000 Series BB/BD 723,088 724,175 724,306 728,619 727,344 725,528 Series BH 726,013 723,793 726,058 717,883 719,245 724,773 1,866,101 1, 864,968 1,867,364 1,863,502 1,863,589 1,867,301 Successor Agency of the RDA
Series X 74,045 70,535 71,890 - - - Series Y 580,900 582,200 582,400 581,500 579,500 581,400 Series BG (Split) 292,715 291,587 292,591 290,898 291,387 291,515 Series BI 11,530,259 11,528,041 11,480,533 11,508,190 11,490,231 11,415,762 12,477,919 12,472,363 12,427,414 12,380,588 12,361,118 12,288,677 Other
Series BJ (Split) 3,017,553 3,017,
593 3,017,113 3,017,013 3,017,923 3,017,800 Total Debt Service Requirements 39,426,442 39,422,728 39,375,195 39,328,322 39,310,736 39,247,771 Note: All General Fund debt service payments are accounted for in the Debt Service Fund Estimated Annual Debt Service Schedule - by Source
16 City of Pomona 2022-23 Proposed Budget
Cost
General Fund
Human Resources Employee Recognition Program 30,000 Human Resources Class and Comp Study 150,000
Police New Patrol Specialty Vehicle - 9 Vehicles 350,873 Police MVS for 9 New Patrol Vehicles 58,084
Police Police Vehicle Builds for 9 Vehicles 194,004 Police Watch Guard Cameras 305,765
Public Works Skiploader with Forklift 100,000
Public Works Controllable Contract Services-Consultant Services 200,000 Total General Fund 1,388,726
Water Resources
Water Resources Ford F350 with Service Body Utility Service Truck 85,000 Water Resources Ford F350 with Service Body Utility Service Truck 85,000 Water Resources Ford Ranger XLT Truck 45,000
Water Resources 3-Yard Drump Truck 125,000
Water Resources Gate Truck 250,000
Water Resources Ford F550 Landscape Body Truck 91,655 Water Resources Ford F350 Service Body Truck and Crane 150,000 Water Resources Utility Service Truck Ford F250 XLT 85,000 Water Resources Ford F150 Truck 50,000
Total Water Resources Fund 966,655
Sewer Fund
Water Resources 2023 Combination Jet/Vac Truck 655,000 Water Resources 2023 Ford Ranger 4WD Utility Service Truck 45,000 Total Sewer Fund 700,000
TOTAL - All Requests 3,055,381
Fund / Department / Expenditure Description
City Manager Recommended to be Funded
Capital Equipment/ Supplemental Budget Items
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City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

GENERAL FUND
40010 Secured Property Tax 17,287,322 18,730,179 18,579,405 19,096,809 19,404,335 4% 40013 Property Tax In-Lieu of VLF 17,576,819 18,846,955 18,988,307 18,140,541 20,457,657 8% 40014 SB211 Pass Thru 1,341,752 1,525,466 1,300,000 1,584,959 1,650,000 27% 40017 Residual RPTTF Revenue 715,217 2,850,194 750,000 1,700,665 2,187,320 192% 40020 Unsecured Property Tax 863,316 826,368 612,213 808,237 604,834 -1% 40027 Homeowners Exemption 85,997 88,149 86,000 85,000 85,000 -1% 40030 Prior Year & Supplementals 382,279 747,742 350,000 500,000 400,000 14% 40031 Property Tax Penalties 29,582 56,319 30,000 50,000 30,000 0% Total Property Taxes 38,282,284 43,671,372 40,695,925 41,966,211 44,819,146 10% 40080 Sales & Use Tax 17,442,735 18,660,561 20,356,846 21,948,960 21,783,922 7% 40086 1/2 Cent Sales Tax-PSAF 1,710,428 1,846,292 1,850,000 1,850,000 1,850,000 0% 40121 Transactions and Use Tax (PG) 11,254,835 13,833,879 14,579,000 16,222,000 16, 480,000 13% Total All Sales & Use Tax 30,407,997 34,340,733 36,785,846 40,020,960 40,113,922 9% 40106 Utility Users Tax-Electricity 8,053,541 8,950,530 8,150,000 8,150,000 8,200,000 1% 40107 Utility Users Tax-Gas 1,988,043 2,120,155 1,700,000 2,000,000 2,250,000 32% 40108 Utility Users Tax-Telecomm 2,744,585 2,294,876 2,500,000 2,300,000 2,200,000 -12% 40109 Utility Users Tax-Water 2,444,998 2,836,791 2,880, 000 2,880,000 3,000,000 4% 40112 Utility Users Tax-Max Mini 331,595 340,490 345,594 345,594 368,403 7% Total All Utility Tax 15,562,762 16,542,843 15,575,594 15,675,594 16,018,403 3% 40060 Business Licenses 4,377,596 4,173,402 3,599,400 3,909,428 4,400,000 22% 40082 Transient Occupancy Tax 2,431,755 2,181,603 1,150,000 2,200,000 2,300,000 100% 40083 Amusement Tax - - - 5,000 3,000 0%
40084 Property Transfer Tax 1,766,725 2,059,906 1,500,000 2,500,000 1,825,000 22% 40145 Business License Fee SB1186 1,686 1,671 1,000 1, 400 1,675 68% 40200 Franchise Fees-General 1,585,490 1,724,048 1,600,000 1,600,000 1,700,000 6% 40203 Franchise Fees-Refuse Haulers 3,233,073 3,271,476 3,224,884 3,224,884 3,250,000 1% 40213 Franchise Fees-Tow 123,725 139,200 151,667 151,667 125,000 -18% 40431 Cannabis Business Tax(Mesr PC) - - 760,000 1,128,689 2,600,000 242% 40691 Business License Admin Fee 6,571 18,344 15,000 18,500 18,500 23% Total Other Taxes 13,526,621 13,569,650 12,001,951 14,739,568 16,223,175 35% 40063 Business License Penalties 413,984 288,461 300,000 300,000 250,000 -17% 40217 Utility Billing Late Fees 321,074 (66) - 400,000 400,000 0% 40230 Fines 15,089 1,452 20,000 7,000 5,000 -75% 40231 Municipal Court Fines 14,080 21,759 17,000 17,000 17,000 0% 40235 Code Enforcement Citations 137,302 249,586 75,000 167,000 135,000 80% 40237 Parking Violations 768,746 654,295 695, 000 695,000 734,600 6% 40238 Parking Violation Late Fines 477,006 216,276 500,000 500,000 533,000 7% 40280 Traffic Safety Fines 236,618 200,783 189,000 189,000 194,924 3% Total Fines & Forfeitures 2,383,900 1,632,547 1,796,000 2,275,000 2,269,524 26% 40021 Lease-Wireless Comm Equip 157,901 197,903 230,000 200,000 200,000 -13% 40190 Rentals - Property 7 7 7 7 7 0%
40191 Rentals - Facilities 33,085 1,566 6,563 7,936 23,500 258% 40224 Investment Earnings-Pooled Cash 306,669 217,361 206,172 206,172 224,527 9% 40246 GASB 31 Adjustment 143,678 (4,835) - - - 0% Total Rev from Use of Money & Prop 641,340 412,002 442, 742 414, 115 448, 034 1% Revenue Detail
1 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
40210 Motor Vehicle In-Lieu Tax 122,129 113,548 113,548 113,548 115,000 1% 40171 Police Training Fees (POST) 34,714 21,059 16,000 16,000 77,000 381% 40389 Mandated Cost Reimbursement 77,561 71,719 70,000 139,898 70,000 0% 40640 Prisoner Housing Program 13,565 - - - - 0% 40873 Grant-State - - 4,000 4,000 - -100% 40905 Coronavirus Relief Funds - 1,911,546 - - - 0% Total Intergovernmental Revenues 247,969 2,117,872 203,548 273,446 262,000 29% 40046 Adult Entertainment Permits 10,511 (653) 2,000 - - -100% 40048 Entertainment Permit 9,900 5,940 6,930 6,930 7,920 14% 40061 Contractor's Job Fee 653,391 406,694 400,000 450,000 400,000 0% 40064 Pari-Mutuel Gross Receipts 108,396 (13,686) - 50,000 50,000 0% 40054 Food Vendor Permits 324 456 200 200 200 0% 40090 Building Permits 2,058,052 1,541,952 1,600,000 1,600,000 2,000,000 25% 40250 Engineering Permits 128,677 143,198 100,000 200,000 200,000 100% 40251 Cannabis Permit Fee 155,949 154,634 20,000 - 8,000 -60% 40259 Veh Food Handler Op Permit 1,472 1,079 500 300 500 0% 40260 Fire Permits 80,476 2,357 - - - 0% 40266 Veh Food Handler Driver Permit 2,649 629 500 100 100 -80% 40282 Alarm Permit Fees 70,596 71,180 150,000 150,000 150,000 0% 40050 Plan Check Fee 1,282,955 1,339,362 2,480,770 2,730,770 2,300,000 -7% 40055 Food Vendor Vehicle Inspections 664 892 600 174 600 0% 40111 Parking Fees - Fairplex 137,426 - - 305,000 145,000 0% 40115 Admin Review Fee 135,849 212,301 301,974 450,000 473,000 57% 40116 On Street Parking Permits 83,160 83,160 110,000 110,000 125,000 14% 40120 Abate Hazardous Building 29,618 67,439 25,000 35,000 35,000 40% 40125 Major Review Fee 322,607 292,890 331,091 331,091 331,091 0% 40140 Passport Acceptance Fee 22,565 35 - - 10,000 0% 40155 Host Fee 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 0% 40354 CBT Annual Registration Fee - - 600 - - -100% 40427 New Construction Tax 1,392,456 302,490 500,000 400,000 350,000 -30% 40660 Vacant Property Registration Fee 11,016 7,344 9,000 15,000 15,000 67% 40680 Custodial Fees 1,380 (30) 338 500 1,000 196% 40692 CUP Inspection Drawdown Fee - - - 2,000 4,000 0% Total Licenses, Permits & Fees 7,700,086 5,619,663 7,039,503 7,837,065 7,606,411 8% 40225 Bad Debt Collected 1,665 598 - 2,300 - 0% 40226 Miscellaneous Income 294 305 - 300 300 0% 40423 Paramedic Pass Thru 673,016 583,558 650,000 1,575,000 600,000 -8% 40424 Damage to City Property 1,435 1,610 2,000 2,000 2,000 0% 40530 Cash Over & Short (248) 689 - - - 0% 40842 Insurance Recovery 9,588 19,957 13,000 13,000 13,000 0% 40910 Project/Program Revenue - 289,673 250,000 18,000 35,024 -86% 49001 NCR Prior Years Revenues - (23,162) - - - 0% 40845 Donations 182 21,767 15,000 10,000 20,000 33% 40931 Reimbursement from LA County - 210,186 - - - 0% 40925 Release of Police Held Funds 27,296 1,501 15,000 15,000 15,000 0% 42330 Restitution/Settlement 80,117 109,441 - 2,000 2,000 0% Total Other Revenues 793,344 1,216,122 945,000 1,637,600 687,324 -27% 2 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
40170 Police Revenues 72,452 94,447 67,000 67,000 67,660 1% 40174 Firing Range Fees 14,241 10,500 11,400 11,400 12,153 7% 40175 Jail Booking Fees 110,236 81,759 120,000 120,000 127,920 7% 40177 Reimbursable Services 1,480,919 488,087 1,325,575 1,396,075 1,801,700 36% 40185 DUI Cost Recovery 20,721 11,849 20,000 20,000 21,320 7% 40284 Processing Fees-Police 223,091 224,962 210,000 210,000 223,860 7% 40305 Tree Hugger - - 500 500 - -100% 40330 Sale of Service 218,699 217,877 165,000 500,000 500,000 203% 40360 Street/Engineering Misc 12,744 37,664 20,945 20,945 20,000 -5% 40380 All Other Revenues 79,450 75,582 82,645 133,233 31,040 -62% 40385 Library Trivia Bee 4,876 - 3,000 - - -100% 40510 Swimming Pool Revenue 18,523 8,070 11,225 22,725 22,000 96% 40560 Senior Dances 2,340 - - - - 0% 40610 Municipal Sports Revenue 209,095 32,797 34,875 50,625 45,000 29% 40611 Swim Lessons 6,560 1,120 2,500 7,500 7,000 180% 40620 Non-Resident Library Cards 923 30 - - - 0% 40621 DPOA Services 159,999 168,000 176,400 176,400 176,400 0% 40625 Code Enforcement Services - 200,000 100,000 100,000 100, 000 0% 40916 Reimbursement fr Other Agency 870,647 636,623 1,014,775 1,014,775 1,014,775 0% Total Charges for Services 3,505,515 2,289,365 3,365,840 3,851,178 4,170,828 24% 80723 Transfer from Other Funds 144,272 50,078 - - - 0% 80702 Transfer from Water Fund 1,810,106 1,781,235 1,700,000 1,764,499 1,850,692 9% 80881 Trnsf frm American Rescue Plan - - 8,445,847 1,422,585 7,068,278 -16% Total Operating Transfers In 1,954,378 1,831,313 10,145,847 3,187,084 8,918,970 -12% 40404 Sale of Land/Property 133,368 - - - - 0% 80400 Sale of Capital Assets 500 17,040 - 15,404 7,550 0% Total Other Financing Sources 133,868 17,040 - 15,404 7,550 0% TOTAL - ALL GENERAL FUND 115,140,065 123,260,520 128,997,796 131,893,225 141,545,287 10%

SPECIAL REVENUE FUNDS
MEASURE R - (F128)
40224 Investment Earnings-Pooled Cash 47,613 25,416 27,770 27,770 30,442 10% 40246 GASB 31 Adjustment 26,524 (22,639) - - - 0% 40835 Measure R 1,866,581 1,934,126 1,900,000 2,451,444 2,296,624 21% 40842 Ins Recovery 460 - - - - 0% 80881 Trnsf frm American Rescue Plan - - 39,250 39,250 - -100% TOTAL 1,941,179 1,936,903 1,967,020 2,518,464 2,327,066 18% NEIGHBORHOOD STABILIZATION 3 - (F130)
40224 Investment Earnings-Pooled Cash 1,706 213 79 - - -100% 40246 GASB 31 Adjustment (668) (100) - - - 0% 40242 Equity Earned - 46,715 - - - 0% 40485 Loans Repaid - 80,000 - - - 0% TOTAL 1,038 126,828 79 - - -100% 3 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
FEE ANALYSIS RATE REVIEW - (F132)
40246 GASB 31 Adjustment 145 (164) - - - 0% 40118 Fee Analysis Rate Review 1,060 1,172 1,200 1,200 1,200 0% TOTAL 1,205 1,008 1,200 1,200 1,200 0% PUBLIC ART FEE FUND - (F133)
40246 GASB 31 Adjustment 24,949 (19,663) - - - 0% 40119 Public Art Fee 774,771 428,206 300,000 400,000 400,000 33% TOTAL 799,719 408,543 300,000 400,000 400,000 33% TRANSIT ORIENTED DEVELOPMENT GRANT - (F134)
40878 Grant-County 64,764 1,720 - - - 0% TOTAL 64,764 1,720 - - - 0% OPERATION PORCHLIGHT RAPID RE HOUSING GRANT - (F136) 40850 Grant-HUD 618,549 802,320 1,635,280 1,587,988 1,003,157 -39% 40849 Soft Match-Grants 145,157 143,919 239,173 239,173 250,789 5% 80881 Trnsf frm American Rescue Plan - - 1,000 1,000 - -100% TOTAL 763,706 946,239 1,875,453 1,828,161 1,253,946 -33% MEASURE M - (F138)
40224 Investment Earnings-Pooled Cash 17,688 16,916 12,684 12,684 23,251 83% 40246 GASB 31 Adjustment 13,243 (8,780) - - - 0% 40836 Measure M 2,100,905 2,191,436 2,200,000 2,723,464 2,602,841 18% 80881 Trnsf frm American Rescue Plan - - 39,500 39,500 - -100% TOTAL 2,131,836 2,199,572 2,252,184 2,775,648 2,626,092 17% MEASURE H - (F139)
40246 GASB 31 Adjustment (1,182) - - - - 0% 40903 Measure H 3,454,338 3,701,610 2,325,299 2,117,473 1,632,204 -30% 40850 Grant-HUD - - 2,288 2,288 2,700 18% 80881 Trnsf frm American Rescue Plan - - 7,000 7,000 - -100% TOTAL 3,453,156 3,701,610 2,334,587 2,126,761 1,634,904 -30% MEASURE W - (F142)
40904 Measure W Tax Revenue - 296,228 5,274,745 5,643,350 1,873,385 -64% 40224 Investment Earnings-Pooled Csh - 10,947 - 2,700 16,050 0% 40246 GASB 31 Adjustment - 7,564 - - - 0% TOTAL - 314,739 5,274,745 5,646,050 1,889,435 -64% CANNABIS COMMUNITY BENEFIT FUND - (F144)
40357 Cannabis 1% - - - - 250,000 0% TOTAL - - - - 250,000 0% 4 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
PERMANENT LOCAL HOUSING ALLOCATION - (F143)
40873 Grant-State - - 2,729,140 1,065,945 1,660,695 -39% 80881 Trnsf frm American Rescue Plan - - 2,500 2,500 - -100% TOTAL - - 2,731,640 1,068,445 1,660,695 -39% HEALTHY HOMES PRODUCTION GRANT - (F189)
40849 Soft Match-Grants - - - - 241,700 0% 40850 Grant-HUD - - 2,000,000 254,900 1,745,100 -13% TOTAL - - 2,000,000 254,900 1,986,800 -1% GRANT - HOME - ARP - (190)
40850 Grant-HUD - - 3,190,091 30,000 3,160,091 -1% TOTAL - - 3,190,091 30,000 3,160,091 -1% AMERICAN RESCUE PLAN - (F191)
40875 Grant-Federal - - 17,071,367 2,278,105 20,848,278 22% - - - - - 0% TOTAL - - 17,071,367 2,278,105 20,848,278 22% ESG-CV 193
40850 Grant-HUD - 461,782 2,076,645 1,588,266 428,379 -79% 40848 Grant HUD-Reprogrammed - 97,925 4,210,773 3,607,361 875,721 -79% 80881 Trnsf frm American Rescue Plan - - 6,000 6,000 - -100% TOTAL - 559,707 6,293,418 5,201,627 1,304,100 -79% COMMUNITY DEVELOPMENT BLOCK GRANT-CV - (F194)
40848 Grants HUD-Reprogrammed - - 1,367,945 980,311 45,855 -97% 40850 Grants HUD 183,870 516,567 423,304 467,654 - -100% 80881 Trnsf frm American Rescue Plan - - 2,750 2,750 - -100% TOTAL 183,870 516,567 1,793,999 1,450,715 45,855 -97% COMMUNITY DEVELOPMENT BLOCK GRANT - (F213 rollup = F197) 40035 Principal - 15,472 - - - 0% 40224 Investment Earnings-Pooled Cash - - 875 875 - -100% 40246 GASB 31 Adjustment 1,104 (1,526) - - - 0% 40393 Program Income 302,728 23,133 15,472 15,472 - -100% 40848 Grants HUD-Reprogrammed 57,120 25,606 625,064 601,710 - -100% 40850 Grants HUD 1,729,068 2,032,885 2,101,226 1,334,463 2,073,496 -1% 40910 Project Revenue 6,797 6,817 - 1,942 - 0% 80881 Trnsf frm American Rescue Plan - - 28,470 28,470 - -100% 80862 Transfer from NeighStabFund 307,806 - - - - 0% TOTAL 2,404,622 2,102,387 2,771,107 1,982,932 2,073,496 -25% 5 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
FP MITIGATION FUND (195)
40224 Investment Earnings - Pooled Cash - - 3,122 - - -100% 40246 GASB 31 Adjustment 5,079 (3,586) - - - 0% 40296 Fairplex Mitigation Revenue 418,821 - - 225,000 250,000 0% TOTAL 423,900 (3,586) 3,122 225,000 250,000 7908% PEG FEE FUND (F196)
40246 GASB 31 Adjustment 2,292 (1,098) - - - 0% 40352 PEG Fee Revenue 129,940 134,276 100,000 68,000 64,000 -36% TOTAL 132,232 133,178 100,000 68,000 64,000 -36% STATE GAS TAX RMRA - (F206)
40224 Investment Earnings-Pooled Cash 42,282 24,233 26,889 26,889 25,897 -4% 40246 GASB 31 Adjustment 26,968 (25,194) - - - 0% 80708 Transfer from Measure W - - 49,710 - - -100% 40897 Road Maintenance Rehab 2,456,935 2,842,540 2,974,080 3,134,195 3,449,265 16% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 2,526,185 2,841,579 3,050,679 3,161,084 3,475,162 14% STATE GAS TAX - (F208)
40224 Investment Earnings-Pooled Cash 1,930 9,463 4,890 4,890 10,505 115% 40246 GASB 31 Adjustment 7,886 (6,033) - - - 0% 40800 Special Gas Tax-2106 & 2107 1,445,147 1,514,237 1,608,107 1,721,747 1,881,903 17% 40820 Special Gas Tax-2107.5 10,000 10,000 10,000 10,000 10,000 0% 40865 Special Gas Tax-2103 1,064,024 1,032,897 1,193,029 1,283,196 1,490,340 25% 40880 Special Gas Tax-2105 787,148 788,739 876,405 894,994 976,287 11% 40424 Damage to City Property 19,809 6,853 1,800 1,500 1,800 0% 40842 Ins Recovery 37,216 43,164 34,500 31,600 35,100 2% 40930 Reimbursement 560 - - - - 0% 40380 All Other Revenues 180,289 1,271 - - - 0% 40330 Sale of Service 702 774 300 700 700 133% 80400 Sale of Capital Assets - 3,250 - 400 - 0% 80881 Trnsf frm American Rescue Plan - - 41,500 41,500 - -100% 80701 Transfer from General Fund 881,750 131,750 131,750 131,750 131,750 0% TOTAL 4,436,463 3,536,367 3,902,281 4,122,277 4,538,385 16% EMERGENCY SOLUTIONS GRANT - (F212)
40848 Grant HUD-Reprogrammed - - 70,390 70,390 - -100% 80881 Trnsf frm American Rescue Plan - - 3,250 3,250 - -100% 40850 Grant-HUD 185,224 164,013 177,141 177,141 177,141 0% TOTAL 185,224 164,013 250,781 250,781 177,141 -29% 6 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
HOME PROGRAM - (F214)
40035 Principal 100,000 592,522 - - - 0% 40036 Interest 140,890 86,504 - - - 0% 40224 Investment Earnings-Pooled Cash 27,594 13,986 12,972 - - -100% 40242 Equity Earned 46,219 155,680 - - - 0% 40246 GASB 31 Adjustment 9,703 (13,524) - - - 0% 40393 Program Income 698,203 233,163 1,151,520 820,458 299,743 -74% 40848 Grants HUD-Reprogrammed 677,962 776,741 2,057,852 1,186,830 1,441,472 -30% 80881 Trnsf frm American Rescue Plan - - 2,700 2,700 - -100% 40850 Grants HUD 136,608 25,751 880,191 73,029 880,191 0% TOTAL 1,837,179 1,870,822 4,105,235 2,083,017 2,621,406 -36% MISCELLANEOUS GRANTS - (F215)
40873 Grant-State 527,829 430,157 3,731,264 3,298,888 2,391,803 -36% 40875 Grant-Federal 403,700 479,216 1,057,615 205,013 487,669 -54% 40903 Measure H Revenue 287,135 261,858 - - - 0% 40380 All Other Revenue 50,173 45,723 - - - 0% 40916 Reimbursement from Other Agency 1,875 - 300,000 110,331 193,934 -35% 40930 Reimbursement 3,300 944 - - - 0% 40580 Damage Claim Repayments - 21,012 - - - 0% 40889 Grant - Other - 34,932 - - - 0% 80400 Sale of Capital Assets - - - 938 - 0% 80881 Trnsf frm American Rescue Plan - - 16,000 16,000 - -100% 80871 Transfer from Self Ins Liability - - 15,000 12,187 1,313 -91% TOTAL 1,274,012 1,273,842 5,119,879 3,643,357 3,074,719 -40% PROPOSITION "A" - (F216)
40224 Investment Earnings-Pooled Cash 47,268 25,229 26,083 26,083 33,420 28% 40246 GASB 31 Adjustment 22,679 (19,404) - - - 0% 40810 Prop "A" Revenue 3,004,621 3,104,734 3,000,000 3,940,518 3,691,697 23% 40910 Project Revenue 10,000 - 10,000 10,000 10,000 0% 40380 All Other Revenue 1,500 6,000 - - - 0% 80881 Trnsf frm American Rescue Plan - - 3,250 3,250 - -100% TOTAL 3,086,069 3,116,560 3,039,333 3,979,851 3,735,117 23% PROPOSITION "C" - (F217)
40224 Investment Earnings-Pooled Cash 156,091 87,812 92,179 92,179 56,039 -39% 40246 GASB 31 Adjustment 99,004 (78,032) - - - 0% 40825 Prop C Revenue 2,492,340 2,575,266 2,400,000 3,268,589 3,062,166 28% 80881 Trnsf frm American Rescue Plan - - 2,750 2,750 - -100% 80701 Transfer from General Fund 37,110 - - - - 0% TOTAL 2,784,545 2,585,046 2,494,929 3,363,518 3,118,205 25% TRAFFIC OFFENDER - (F219)
40224 Investment Earnings-Pooled Cash 5,608 3,878 3,527 - 4,785 36% 40246 GASB 31 Adjustment 3,629 (4,262) - - - 0% 40284 Processing Fees - Police 175,175 225,024 265,777 141,575 266,550 0% TOTAL 184,412 224,639 269,304 141,575 271,335 1% 7 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
Grant - Supportive Trans Hsng - (F221)
80701 Transfer From General Fund - 67 - - - 0% TOTAL - 67 - - - 0% SR CITIZEN NUTRITION GRANT - (F226)
40844 USDA Revenue 17,999 19,726 - - - 0% 40845 Donations 26,305 800 - 601 - 0% 40857 Grant - Area Agency on Aging 176,955 521,658 742,059 409,118 207,000 -72% 40881 Services In-Kind 31,173 - - - - 0% 40380 All Other Revenue 500 - - - - 0% 80881 Trnsf frm American Rescue Plan - - 1,500 1,500 - -100% 80701 Transfer from General Fund 95,235 119,132 102,878 102,878 97,560 -5% TOTAL 348,168 661,315 846,437 514,097 304,560 -64% LEAD BASED PAINT GRANT - (F229)
40848 Grants HUD-Reprogrammed - - 3,053,616 1,444,938 2,662,125 -13% 40850 Grant HUD 558,146 306,450 - - - 0% 80881 Trnsf frm American Rescue Plan - - 1,500 1,500 - -100% 40849 Soft Match-Grants 268,479 297,547 134,015 - - -100% TOTAL 826,625 603,996 3,189,131 1,446,438 2,662,125 -17% VEHICLE PARKING DISTRICTS - (F230)
40014 SB211 Pass Thru 2,433 2,634 2,212 2,212 2,212 0% 40110 Parking Meter-Cash 24,666 2,629 26,250 10,000 12,000 -54% 40114 Parking Meter-Credit 104,494 13,676 90,750 41,370 49,644 -45% 40188 Parking Space Rentals 417,029 162,597 364,875 460,000 384,780 5% 40190 Rentals 66,377 26,204 20,000 20,000 20,000 0% 40224 Investment Earnings-Pooled Cash 37,398 13,618 20,724 20,724 15,726 -24% 40246 GASB 31 Adjustment 22,750 (21,225) - - - 0% 40630 Property Taxes 13,707 13,535 12,893 12,893 10,670 -17% 80721 Transfer from Capital Outlay - - - - - 80881 Trnsf frm American Rescue Plan - - 4,250 4,250 - -100% 80879 Transfer from VPD 20,335 236 - - - 0% TOTAL 709,189 213,905 541,954 571,449 495,032 -9% JAG FUND - (F239)
40875 Grant - Federal 69,809 215,533 136,655 98,606 124,013 -9% TOTAL 69,809 215,533 136,655 98,606 124,013 -9% 8 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
SUPPORTIVE HOUSING GRANT (LA) - (F241)
80701 Transfer From General Fund - 1,795 - - - 0% TOTAL - 1,795 - - - 0% WEED & SEED GRANT - (F243)
40246 GASB 31 Adjustment 324 (405) - - - 0% TOTAL 324 (405) - - - 0% AIR QUALITY IMPROVEMENT - (F245)
40224 Investment Earnings-Pooled Cash 3,904 2,358 2,251 2,251 3,931 75% 40246 GASB 31 Adjustment 2,048 (1,250) - - - 0% 40930 Reimbursement - 60,000 - - - 0% 40883 AB2766 Revenue 195,710 202,157 199,000 199,000 199,000 0% 80736 Transfer from Prop C Funds - - 50,000 - - -100% 80881 Trnsf frm American Rescue Plan - - 500 500 - -100% 80872 Transfer from TDA (SB821) - - - - - 0% TOTAL 201,662 263,265 251,751 201,751 202,931 -19% GRANT - OTS STEP - (F246)
40246 GASB 31 Adjustment 155 (194) - - - 0% TOTAL 155 (194) - - - 0% OTHER MAINTENANCE ASSESSMENT DISTRICT FUNDS - (F253/254/255 rollup = F135) 40224 Investment Earnings-Pooled Cash 5,118 2,578 2,998 2,998 2,453 -18% 40246 GASB 31 Adjustment 3,329 (4,247) - - - 0% 80881 Trnsf frm American Rescue Plan - - 3,500 3,500 - -100% 40830 Maintenance AD 281,121 309,075 278,500 278,500 295,000 6% TOTAL 289,568 307,405 284,998 284,998 297,453 4% PHILLIPS RANCH MAINTENANCE ASSESSMENT DISTRICT FUND - (F256) 40224 Investment Earnings-Pooled Cash 6,637 2,534 3,910 390 1,128 -71% 40246 GASB 31 Adjustment 5,538 (7,464) - - - 0% 80400 Sale of Capital Assets - - - 1,600 - 0% 80881 Trnsf frm American Rescue Plan - - 5,250 5,250 - -100% 40830 Maintenance AD 937,751 943,308 937,750 937,750 940,000 0% TOTAL 949,925 938,378 946,910 944,990 941,128 -1% CAL HOME REUSE - (F257)
40035 Principal - 118,980 - - - 0% 40036 Interest 1,494 9,707 - - - 0% 40242 Equity Earned - 42,030 - - - 0% 40224 Investment Earnings-Pooled Cash 3,645 4,133 2,400 - 4,562 90% 40246 GASB 31 Adjustment 1,633 (2,154) - - - 0% 40393 Program Income - HUD - - 285,913 - - -100% 40485 Loans Repaid 61,115 113,482 359,958 308,861 337,000 -6% TOTAL 67,887 286,177 648,271 308,861 341,562 -47% 9 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
LOW MOD SERIES AH PROJECTS - (F259)
40221 Investment Earnings-F.A. 876 16 - - - 0%
TOTAL 876 16 - - - 0%
ASSET FORFEITURE - (F260)
40224 Investment Earnings-Pooled Cash 23,875 11,574 16,065 - 11,112 -31% 40246 GASB 31 Adjustment 14,256 (17,516) - - - 0% 40380 All Other Revenue 1,042 - - - - 0%
40910 Project Revenue 633,095 744,277 652,000 607,448 102,600 -84% 40916 Reimbursement from Other Agency 286 (3,385) 6,000 433,797 724,148 11969% 80400 Sale of Capital Assets - 2,500 - 747 - 0%
TOTAL 672,554 737,449 674,065 1,041,992 837,860 24% 40875 Grant - Federal 92,717 70,178 51,789 51,789 51,789 0% TOTAL 92,717 70,178 51,789 51,789 51,789 0% CAL HOME GRANT - (F264)
40242 Equity Earned 15,274 - - - - 0% 40246 GASB 31 Adjustment 2,040 (2,186) - - - 0% 40837 CalHome - Mortgage Assistance 55,000 - - - - 0% 40873 Grant-State - - 720,000 348,000 372,000 -48% TOTAL 72,314 (2,186) 720,000 348,000 372,000 -48% TDA ARTICLE 3 (BIKE TRAIL) - (F272)
40224 Investment Earnings - Pooled Cash 415 (51) - - - 0% 40872 Grant - SCAG SB821 Funds 45,743 90,000 93,634 93,634 142,453 52% 80864 Transfer from Measure R - - - - - 0%
TOTAL 46,158 89,949 93,634 93,634 142,453 52% LOW MOD SERIES AD PROJECTS - (F278)
40221 Investment Earnings-F.A. 5 - - - - 0%
80869 Transfer from RDA Successor Agency - - - - - 0% TOTAL 5 - - - - 0%
40224 Investment Earnings - Pooled Cash 8,142 3,130 4,114 4,114 4,440 8% 40246 GASB 31 Adjustment 3,882 (4,371) - - - 0% 40873 Grant - State 336,936 367,841 355,000 381,360 325,258 -8% 80400 Sale of Capital Assets - - - 150 - 0%
TOTAL 348,960 366,600 359,114 385,624 329,698 -8% 40873 Grant - State 1,696,263 1,431,330 1,008,600 419,125 1,726,626 71% 80881 Trnsf frm American Rescue Plan - - 600 600 - -100% TOTAL 1,696,263 1,431,330 1,009,200 419,725 1,726,626 71% TOTAL - ALL SPECIAL REVENUE 35,008,473 34,742,856 81,946,342 55,313,422 71,616,658 -13% SUPPLEMENTAL LAW ENFORCEMENT SVCS - (F281)
POMONA OATH INITIATIVE - (F291)
DOMPREP/HOMELAND SECURITY - (F263)
10 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail

DEBT SERVICE FUNDS
CITY DEBT SERVICE - (F320) 0%
40221 Investment Earnings-Fiscal Agent 1,834 47 - 13 - 0% 40224 Investment Earnings-Pooled Cash 6,136 265 3,562 419 - -100% 40893 Assessments - 17,339 613,760 - - -100% 40910 Project/Program Revenue 291,460 291,441 315,397 291,002 292,716 -7% 80500 Bond/Note Premium - 1,891,176 - - - 0% 80701 Transfer from General Fund 4,134,883 4,082,647 4,083,552 4,295,000 4,314,525 6% 80702 Transfer from Water Fund 600,000 600,000 600,000 600,000 600,000 0% 80721 Transfer from Capital Outlay 91,855 213,110 211,448 - - -100% 80725 Transfer from Sewer Fund 417,000 417,000 417,000 417,000 417,000 0% 80882 Transfer from Ser BJ ISF - 3,421,057 - 7,649,568 15,087,768 0% 80480 Bond Proceeds - 193,413,820 - - - 0% 80488 Paid to Refunding Escrow Agent - - - - - 0% TOTAL 5,543,169 204,347,902 6,244,719 13,253,002 20,712,009 232% TOTAL - ALL DEBT SERVICE FUNDS 5,543,169 204,347,902 6,244,719 13,253,002 20,712,009 232%

CAPITAL PROJECT FUNDS
CAPITAL OUTLAY FUND - (F418)
40145 Business Lic Fee SB1186 31,866 31,893 28,000 28,000 30,000 7% 40101 Traffic Signal/Control Device Fee 20,912 5,795 - - - 0% 40102 Road/Highway Improvement Fee 20,912 5,795 - - - 0% 40103 Public Safety Improvement Fee 41,415 75,529 - - - 0% 40224 Investment Earnings-Pooled Cash 82 2,837 551 - 283 -49% 40380 All Other Revenues 31,128 51,284 - - - 0% 40425 Park Dwelling Tax 357,075 66,825 - - - 0% 40356 Special Public Open Space Fee - - - 42,092 - 0% 40910 Project Revenue (1) - - - - 0% 40225 Bad Debt Collected 0 4 - - - 0% 80400 Sale of Capital Assets - 8,413 - 16,882 - 0% 80701 Transfer from General Fund 425,000 - - - - 0% 80722 Transfer from Refuse Funds 448,977 275,936 200,000 - - -100% TOTAL 1,377,367 524,311 228,551 86,974 30,283 -87% ASSESSMENT DISTRICT IMPROVEMENT - (F419)
40221 Investment Earnings-Fiscal Agent 53 1 - - - 0% 40224 Investment Earnings-Pooled Cash 540 - 557 - - -100% 40246 GASB 31 Adjustment 562 (701) - - - 0% TOTAL 1,155 (700) 557 - - -100% SERIES AG CAPITAL IMPROVEMENT - (F421)
80708 Transfer from Measure W - - 300,000 - - -100% 80771 Transfer from Series BC 830 236 - - - 0% 80875 Transfer from Ser BG 140 - - - - 0% TOTAL 970 236 300,000 - - -100% 11 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
SERIES AN CAPITAL IMPROVEMENT - (F422)
40224 Investment Earnings-Pooled Cash (436) 37 31 - 29 -6% 80702 Transfer from Water Fund 1,791 314 - - - 0% TOTAL 1,355 351 31 - 29 -6% SERIES BC CAPITAL PROJECT FUND - (F423)
40221 Investment Earnings-F.A. 1,413 31 - - - 0% TOTAL 1,413 31 - - - 0% CIP FUND - (F428)
40246 GASB 31 Adjustment 68,753 (74,379) - - - 0% 40873 Grant-State 577,364 1,293,944 4,922,041 - - -100% 40875 Grant-Federal 22,227 57,930 1,340,361 - - -100% 40845 Donations - 250,566 - - - 0% 40915 Project Reimbursement 311,480 85,856 - - - 0% 40918 Reimbursement from Developer - - 286,710 - - -100% 40906 Measure A Revenue - - 1,689,240 - - -100% 80698 Transfer from SB1-RMRA 1,814,487 3,175,156 3,081,264 - 3,157,246 2% 80700 Transfer from State Gas Tax 715,392 44,391 4,840 - 1,272,001 26181% 80701 Transfer from General Fund 1,605,000 1,130,186 1,238,789 - 360,000 -71% 80702 Transfer from Water Fund 348,069 96,492 400,000 - - -100% 80708 Transfer from Measure W - - 3,563,040 - 1,850,000 -48% 80722 Transfer from Refuse Fund - - - - - 0% 80721 Transfer from Capital Outlay 329,162 337,200 21,700 - 67,730 212% 80723 Transfer from Other Funds 90,000 - - - - 0% 80881 Trnsf frm American Rescue Plan - - 7,775,000 5,000 8,225,000 6% 80725 Transfer from Sewer Fund 70,234 54,204 - - - 0% 80727 Transfer from Low Mod 938,889 5,022 - - 206 0% 80729 Transfer from CDBG 663,827 597,871 1,146,763 - - -100% 80736 Transfer from Prop C Funds 328,914 1,243,151 2,560,667 - 3,981,444 55% 80738 Transfer from RDA Series AD 261,064 - - - - 0% 80754 Transfer from Series AX 3,361,804 3,631,852 382,835 - - -100% 80861 Transfer from Series AW 3,117,044 24,200 - - - 0% 80771 Transfer from Series BC - - 1,211 - - -100% 80875 Transfer from Series BG 91,008 6,653 - - - 0% 80768 Transfer from RDA Series W 494,269 - - - - 0% 80761 Transfer from Prop A 820,821 368,016 - - 2,222,708 0% 80482 Loan Proceeds - - - - 1,539,211 0% 80864 Transfer from Measure R 867,541 254,061 1,152,093 - 1,057,924 -8% 80868 Transfer from AD 297 - 19,870 - - - 0% 80870 Transfer from Asset Forfeiture 120,000 - - - - 0% 80874 Transfer from Series BE/BF - 94,136 - - - 0% 80878 Transfer from Measure M 1,273,881 122,256 1,707,620 - 1,680,619 -2% 80880 Transfer from Measure H 1,678,639 - - - - 0% 80879 Transfer from VPD - - 571,195 - - -100% TOTAL 19,969,867 12,818,631 31,845,369 5,000 25,414,089 -20% 12 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
PERMIT SYSTEM IMPROVEMENT/UPGRADE - (F431)
40246 GASB 31 Adjustment 1,808 (2,304) - - - 0% 40117 Permit System Impr/Upgrade Fee 16,873 19,143 13,000 16,811 13,500 4% TOTAL 18,681 16,840 13,000 16,811 13,500 4% FEE ANALYSIS RATE REVIEW FUND - (F432)
40224 Investment Earnings - Pooled Cash - - 77 - - -100% 40118 Fee Analysis Rate Review 5,799 6,212 - 6,322 - 0% TOTAL 5,799 6,212 77 6,322 - -100% EQUIPMENT REPLACEMENT FUND - (F434)
40224 Investment Earnings-Pooled Cashed 1,964 442 1,140 - - -100% 80701 Transfer From General Fund - - - - 200,000 0% 40246 GASB 31 Adjustment 516 (1,592) - - - 0% 80723 Transfer from Other Funds - 80,000 100,000 100,000 - -100% TOTAL 2,480 78,850 101,140 100,000 200,000 98% 2017 SERIES BG PROJECT FUND - (F435)
40221 Investment Earnings-Pooled Cashed 6,464 103 - - - 0% 80495 Bond Reimbursement - - - - - 0% TOTAL 6,464 103 - - - 0% WORK ORDER SYSTEM IMPROVEMENT / UPGRADE - (436)
80752 Transfer from Series AU - - - - - 0% 40224 Investment Earnings - Pooled Cash - - 74 - - -100% 40353 Work Order System Fee 5,450 5,828 - 4,838 - 0% TOTAL 5,450 5,828 74 4,838 - -100% TOTAL - ALL CAPITAL PROJECTS FUNDS 21,391,001 13,450,693 32,488,799 219,945 25,657,901 -21%

ENTERPRISE FUNDS
WATER FUND - Operations - (F571/574 - rollup = 510) 40177 Reimbursable Services 101,120 111,167 100,000 100,000 100,000 0% 40221 Investment Earnings-Fiscal Agent 64,780 1,184 - - - 0% 40035 Principal 47,592 - 178,294 178,294 981,840 451% 40036 Interest 978 - 14,697 14,697 97,401 563% 40224 Investment Earnings-Pooled Cash 761,603 381,471 431,934 431,934 402,320 -7% 40201 Metered Sales-General 29,639,551 34,782,581 35,111,968 36,193,748 38,858,752 11% 40202 Reclaimed Water Sales 1,039,066 1,184,575 2,192,345 1,255,706 1,359,862 -38% 40207 Water Service Fees 478,492 112,578 81,600 81,600 100,000 23% 40400 Sale of Non Capital Items - - - 115 - 0% 40671 Comm/Industrial Inspection Fees 37,342 61,374 43,000 49,300 49,300 15% 40672 Construction Inspection Fees 12,886 8,879 10,000 13,402 10,800 8% 40050 Plan Check Fee 13,864 25,284 25,000 49,000 26,800 7% 40690 Administrative Program Fees 536 65,957 - 61,343 61,428 0% 40225 Bad Debt Collected 2,861 2,046 1,000 3,500 2,500 150% 40228 Connection Fees 1,088,695 660,138 600,000 1,667,656 600,000 0% 13 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
40246 GASB 31 Adjustment 436,291 (370,831) - - - 0% 40380 All Other Revenues 4,511 2,568 - 21,743 3,500 0% 40424 Damage to City Property 950 - 500 - 500 0% 40842 Ins Recovery (Damg/Dest Eq) 36,731 16,113 - 1,680 - 0% 40846 Recycling Revenue 11,133 22,984 10,000 15,000 15,000 50% 40875 Grant Revenue - Federal - - - 598,358 - 0% 40916 Reimbursement from Other Agency - - 394,363 - - -100% 40910 Project/Program Revenue - 656,679 - 612,294 612,294 0% 80400 Sale of Capital Assets 350 14,650 - 15,650 - 0% 80723 Transfer From Other Funds - 106,813 368,605 368,605 - -100% 80699 Transfer from Gas Tax - 182,667 231,135 231,135 231,135 0% 80702 Transfer from Water Fund 5,407,773 5,303,812 5,240,558 5,240,558 5,375,208 3% 80725 Transfer from Sewer Fund 69,628 78,149 47,974 47,974 107,006 123% 80874 Transfer from Series BE/BF 45,986 797 - - - 0% 80881 Trnsf frm American Rescue Plan - - 343,800 343,800 - -100% TOTAL 39,302,719 43,411,635 45,426,773 47,597,092 48,995,646 8% WATER FUND - Capital Projects - (F520)
40202 Reclaimed Water Sales 405 - - - - 0% 40221 Investment Earnings-Fiscal Agent 45,986 797 - - - 0% 80702 Transfer from Water Fund 6,965 186,113 20,724,638 - 545,000 -97% 80722 Transfer from Refuse Fund - - (100,000) - - -100% 80723 Transfer From Other Funds - - 819,017 - - -100% 80873 Transfer from Series BB/BD 329,466 386,462 - - - 0% 80874 Transfer from Series BE/BF 146,317 66,338 - - 150,420 0% TOTAL 529,139 639,709 21,443,655 - 695,420 -97% ALL WATER FUNDS 39,831,858 44,051,345 66,870,428 47,597,092 49,691,066 -26% SEWER - Operations - (F550)
40221 Investment Earnings-Fiscal Agent 27,999 499 - 366 - 0% 40224 Investment Earnings-Pooled Cash 110,093 85,467 129,917 1,647 102,376 -21% 40225 Bad Debt Collected 887 543 800 1,000 700 -13% 40228 Sewer Connection Fees 125,638 34,709 35,000 5,000 2,100 -94% 40246 GASB 31 Adjustment 70,820 (52,041) - - - 0% 40380 All Other Revenues 27,708 24,154 28,852 28,852 30,583 6% 40465 Sewer Maintenance 5,529,982 6,551,228 6,781,429 6,781,429 7,080,817 4% 80400 Sale of Capital Assets 3,350 - - - - 0% 80725 Transfer from Sewer Fund 723,323 728,704 722,623 722,623 726,013 0% 80765 Transfer from Series BA - - - - - 0% 80873 Transfer from BB/BD 30,554 453 - 453 - 0% 80881 Trnsf frm American Rescue Plan - - 27,200 27,200 - -100% TOTAL 6,650,353 7,373,715 7,725,821 7,568,570 7,942,589 3% 14 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
SEWER - Capital Projects - (F540)
40221 Investment Earnings-Fiscal Agent 32,876 494 - 494 - 0% 80749 Transfer from Series AN - - - - 3,492 0%
80725 Transfer from Sewer Fund 12,912 2,890 326,929 - 100,000 -69% 80771 Transfer from Series BC - - 43,749 - 32 -100% 80873 Transfer from BB/BD - - 10,459 - - -100% 80877 Transfer from BH 8,370 47 118,863 - - -100% TOTAL 54,158 3,431 500,000 494 103,524 -79% ALL SEWER FUNDS 6,704,511 7,377,147 8,225,821 7,569,064 8,046,113 -2% POMONA CHOICE ENERGY AUTHORITY - (F551)
40224 Investment Earnings - Pooled Cash 3,034 1,882 3,653 4,203 1,248 -66% 40246 GASB 31 Adjustment 5,292 (5,292) - - - 0% 40201 Metered Sales - General - - 29,233,445 31,624,552 40,034,383 37% 80702 Transfer from Water Fund 783,428 - 6,900,000 6,900,000 - -100% 40701 Choice 100 Commercial - 6 - - - 0% 40702 Choice 100 Residential - 242 - - - 0% 40703 Choice 100 Agr/Street - 5 - - - 0% 40704 General Commercial - 737,975 - - - 0% 40705 General Residential - 9,627,663 - - - 0% 40706 General Other - 171,588 - - - 0% 40707 Demand Commercial - 40,842 - - - 0% TOTAL 791,753 10,574,911 36,137,098 38,528,755 40,035,631 11% REFUSE OPERATIONS - (F582)
40224 Investment Earnings - Pooled Cash 116,213 38,193 - 10,000 45,443 0% 40225 Bad Debt Collected 2,718 1,822 3,366 3,366 3,060 -9% 40246 GASB 31 Adjustment 52,330 (46,721) - - - 0% 40440 Refuse Charges 9,382,944 9,560,296 9,192,077 9,560,000 9,560,000 4% 40480 Refuse Container Rental Fees 199,998 238,744 195,840 205,225 209,330 7% 40481 Vehicle/Container Replacement Fee 315,002 312,625 315,180 315,180 321,484 2% 40482 Special Pickup Fees 3,275 3,050 3,570 3,570 3,641 2% 40380 All Other Revenue 151 - - - - 0%
40846 Recycling Revenues 58,144 53,618 53,876 63,183 56,644 5% 40873 Grant - State 41,458 17,006 21,085 29,768 41,444 97% 80881 Trnsf frm American Rescue Plan - - 96,000 96,000 - -100% 80852 Transfer from AQMD (AB2766) 85,000 - - - - 0% TOTAL 10,257,233 10,178,633 9,880,994 10,286,292 10,241,046 4% FRANCHISE FEE FUNDED PROGRAMS - (F587)
40246 GASB 31 Adjustment 14,818 (17,454) - - - 0% 40200 Franchise Fees - General 546,319 552,582 479,483 573,000 579,590 21% 40203 Franchise Fees - Refuse Haulers 408,211 389,666 429,680 400,000 400,000 -7% 40239 AB939 Compliance/Tonnage Fee 34,018 32,472 32,960 32,500 30,955 -6% 80881 Trnsf frm American Rescue Plan - - 3,500 3,500 - -100% TOTAL 1,003,366 957,266 945,623 1,009,000 1,010,545 7% TOTAL - ALL ENTERPRISE FUNDS 58,588,720 73,139,301 122,059,964 104,990,203 109,024,401 -11% 15 City of Pomona 2022-23 Proposed Budget
% Chg
Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail

INTERNAL SERVICE FUNDS
SELF INSURANCE - (F671/672/673 - rollup = 660)
40224 Investment Earnings-Pooled Cash 307,579 154,474 179,107 - 168,969 -6% 40246 GASB 31 Adjustment 190,270 (195,200) - - - 0% 40840 In-Lieu Premium 4,708,750 4,923,042 5,380,000 4,730,000 5,230,000 -3% 40842 Insurance Recovery 350,484 96,116 - - - 0% 80881 Trnsf frm American Rescue Plan - - 8,250 8,250 - -100% 80701 Transfer from General Fund - 95,577 - - - 0% TOTAL 5,557,084 5,074,009 5,567,357 4,738,250 5,398,969 -3% EQUIPMENT MAINTENANCE FUND - (F669)
40330 Sale of Service 4,189,729 4,306,806 4,276,315 4,276,315 4,476,511 5% 40246 GASB 31 Adjustment 2,107 (3,399) - - - 0% 40337 Sale of Service - Internal 63,850 59,471 59,170 59,170 73,185 24% 40380 All Other Revenues 226 519 200 200 - -100%
40846 Recycling Revenues - 1,011 - 656 - 0% 80881 Trnsf frm American Rescue Plan - - 60,250 60,250 - -100% 80400 Sale of Capital Assets - 800 300 4,000 - -100% 80723 Transfer From Other Funds - - - - - 0%
TOTAL 4,255,912 4,365,208 4,396,235 4,400,591 4,549,696 3% INFORMATION TECHNOLOGY FUND - (F675)
80881 Trnsf frm American Rescue Plan - - 25,000 25,000 - -100% 40246 GASB 31 Adjustment 2,332 (2,873) - - - 0% TOTAL 2,332 (2,873) 25,000 25,000 - -100% TOTAL - ALL INTERNAL SVC FUNDS 9,815,328 9,436,344 9,988,592 9,163,841 9,948,665 0% TOTAL - ALL CITY FUNDS 245,486,757 458,377,616 381,726,212 314,833,638 378,504,921 -1% 16 City of Pomona 2022-23 Proposed Budget
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Object 2019-20 2020-21 2021-22 2021-22 2022-23 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail

POMONA HOUSING AUTHORITY
HOUSING AUTHORITY ADMIN FUND - (F249)
40190 Rentals 110,296 127,411 120,000 120,000 120,000 0% 40224 Investment Earnings-Pooled Cash 4,882 2,350 2,915 2,915 2,408 -17% 40246 GASB 31 Adjustment 2,940 (2,783) - - - 0% TOTAL 118,118 126,978 122,915 122,915 122,408 0% LOW/MOD HOUSING ASSET FUND - (F131)
40021 Lease-Wireless Comm Equip 1,065 3,223 - 3,348 3,348 0% 40035 Principal 126,379 157,060 50,000 200,000 100,000 100% 40036 Interest on Loans 44,575 45,819 30,000 130,000 45,000 50% 40190 Rentals 145,304 171,322 127,500 150,000 150,000 18% 40224 Investment Earnings-Pooled Cash 54,674 21,112 35,879 35,879 26,371 -27% 40242 Equity Earned 38,211 - 10,000 10,000 10,000 0% 40246 GASB 31 Adjustment 34,355 (26,104) - - - 0% 40485 Loans Repaid 40,914 150,058 40,000 - - -100% 40380 All Other Revenues 871 18,786 1,000 1,000 1,000 0% 40916 Reimbursement fr Other Agency - 35,630 - 10,582 10,582 0% 80881 Trnsf frm American Rescue Plan - - 13,500 13,500 - -100% 80869 Transfer from RDA Successor Ag 2,817,575 182,425 182,000 - - - 100% TOTAL 3,303,923 759,330 489,879 554,309 346,301 -29% HUD - VOUCHER - (F205)
40224 Investment Earnings-Pooled Cash 8,262 8,979 6,596 6,596 - -100% 40246 GASB 31 Adjustment 4,754 (6,518) - - - 0% 40568 Section 8 Admin Fees-Pass-on 16,102 36,834 22,512 22,512 15,947 -29% 40579 Housing Assist Pymts - Portability 337,034 497,276 496,243 496,243 355,622 -28% 40850 Grants HUD 12,749,131 14,237,423 17,978,551 16,055,532 15,597,164 -13% 40853 Grant-HUD Admin 1,206,395 1,424,143 2,722,907 2,723,207 1,510,970 -45% 40590 Fraud Recovery 7,738 2,204 3,866 3,866 16,760 334% 40591 Fraud Recovery Admin - 2,204 - 6,448 10,236 0% 40395 FSS Forfeitures 96,413 - - - - 0% 80881 Trnsf frm American Rescue Plan - - 42,000 42,000 - -100% TOTAL 14,425,828 16,202,544 21,272,675 19,356,404 17,506,699 -18% CONTINUUM OF CARE PROGRAM - (F218)
80881 Trnsf frm American Rescue Plan - - 9,000 9,000 - -100% 40850 Grant HUD 1,157,152 1,837,909 2,771,672 2,771,672 2,135,479 -23% TOTAL 1,157,152 1,837,909 2,780,672 2,780,672 2,135,479 -23% 19,005,022 18,926,762 24,666,141 22,814,300 20,110,887 -18% TOTAL REVENUES - ALL FUNDS 264,491,779 477,304,378 406,392,353 337,647,938 398,615,808 -2%

TOTAL - HOUSING AUTHORITY
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City of Pomona 2022-23 Proposed Budget
Authorized Authorized Authorized Authorized Amended Proposed Department 17-18 18-19 19-20 20-21 2021-22 2022-23 GF Other Mayor & City Council 7 7 7 7 7 7 7.00 - Administration 7 7 6 6 6 6 4.15 1.85 City Clerk 3 3 4 4 4 4 4.00 0.00 City Treasurer 1 1 1 1 1 1 1.00 - City Attorney 2 2 - - - - - - Human Resources 7 7 9 9 9 11 6.40 4.60 Finance 32 32 33 33 33 33 15.88 17.12 Information Technology 8 7 7 7 7 7 - 7.00 Police 271 280 282 282 284 284 281.40 0.60 Neighborhood Services 29 30 31 33 38 39 12.78 26.22 Development Services 23 23 23 23 23 24 21.60 2.40 Public Works 93 96 96 96 103 108 22.65 87.35 Water Resources 74 75 75 75 80 84 0.00 84.00 Library 1.60 1.60 1.60 1.60 3 3 2.80 - Total Benefitted Staffing 558.60 571.60 575.60 577.60 597.80 610.80 379.66 231.14 0 0
0 0
0 0
0 0
0 0
Fiscal Year Comparison of Positions
By Department
2022-23
Funding
Positions by DepartmentStaffing
Leg Services
3%
Support
Services
9%
Police
46%
Development
Services
4%
Neighborhood
Services
6%
Public Works
18%Water
Resources
14%
Library
0%
666
580 567
540 539 538 546 549 559 572 576 577 598 611
20102011201220132014201520162017201820192020202120222023 1 City of Pomona 2022-23 Proposed Budget
Action
Date Department Details
Adopted Staffing Levels at 03-22-21
Adopted Staffing Levels at 6-7-21
Finance - Reclass Senior Accounting Technician to Sr Admin Assistant Information Technology - Relass Information Technology Director to Innovation and Technology Director Public Works 1.00 Add Heavy Equipment Mechanic
Public Works 1.00 Add Facilities Maintenance Technician Public Works - Reclass Senior Civil Engineer to Principal Traffic Engineer Public Works - Reclass Senior Civil Engineer to Principal Civil Engineer Public Works 2.00 Add Public Services Crew Leaders (2) Public Works - Reclass Solid Waster Drivers to Public Services Maintenance Workers (2) Public Works 2.00 Add Public Services Maintenance Worker I/II (2) Public Works - Reclass Senior Management Analyst to Public Works Fiscal and Project Manager Public Works - Reclass Two Signal/Lighting Technician to Signal/Lighting Technician I/II Public Works 1.00 Add One Signal/Lighting Technician I/II Public Works - Reclass Traffic Operations Crew Chief to Signal/Lighting Supervisor Water Resources 1.00 Add Public Services Maintenance Worker I/II Water Resources - Reclass Water Resources Manager to Principal Water Engineer Water Resources - Reclass Water Utility Worker to Senior Storekeeper Water Resources 1.00 Reclass Distrib & Wastewtr Op Sup to Wastewtr Sys Supervisor & Distrib Supervisor Water Resources 1.00 Add Management Analyst
Water Resources 1.00 Add Program Assistant
Water Resources 1.00 Add Utility System Technician Amended Staffing Levels at 4-18-22
Administration - Reclass Deputy City Manager range from EA-091 to EA-096 Administration - Reclass 2 Senior Admin Assistant to 2 Executive Assistant City Clerk - Reclass Deputy City Clerk to Assistant City Clerk Development Services 1.00 Add 1 Code Compliance Inspector Development Services - Reclass Program Specialist to Management Analyst Human Resources 1.00 Add 1 Human Resources Analyst I/II Human Resources 1.00 Add 1 Human Resources Assistant I/II Neighborhood Services-Hsg 1.00 Add 1 Housing Grants Coordinator Public Works 1.00 Add 1 Engineering Technician
Public Works 3.00 Add 3 Assistant/Associate/Associate Civil Engineer Public Works 1.00 Add 1 Signal/Lighting Technician I/II Water Resources 1.00 Add 1 Meter Technician
Water Resources 1.00 Add 1 Water Conservation Specialist Water Resources 1.00 Add 1 Public Services Maintenance Worker I /II Water Resources 1.00 Add 1 Water Production Supervisor Water Resources - Reclass Production and Treatment Supervisor to Water Treatment Supervisor 2022-2023 Proposed Staffing
2022-2023 Proposed Staffing 610.80
2021-22 Authorized Staffing 597.80
2020-21 Authorized Staffing 577.60
2021-22 Adopted Staffing 585.80
Authorized Staffing Change Reconciliation
FTE Net
Change
2 City of Pomona 2022-23 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 17-18 18-19 19-20 20-21 2021-22 Min $ Max $

CITY COUNCIL
Councilmember 6 6 6 6 6 819 819
Mayor 1 1 1 1 1 1,638 1,638
Total - CITY COUNCIL 7 7 7 7 7

ADMINISTRATION
Administrative Assistant I/II/III 1 - - - - 3,393 5,026 City Manager 1 1 1 1 1 24,787 24,787
Deputy City Manager 2 2 2 2 2 11,680 15,652
Executive Assistant 1 - - - - 5,700 6,930
Senior Administrative Assistant - 2 2 2 2 4,678 5,687 Senior Project Manager 1 1 1 1 1 8,254 10,033 Governmental and Community Affairs Mgr. 1 1 - - - - - Total - ADMINISTRATION 7 7 6 6 6

CITY CLERK
Assistant City Clerk - - - - - 6,450 7,839
City Clerk 1 1 1 1 1 8,587 15,373
Deputy City Clerk I/II 2 2 2 2 2 4,135 5,687
Administrative Clerk - - 1 1 1 3,232 3,925
Total - CITY CLERK 3 3 4 4 4

CITY TREASURER
City Treasurer 1 1 1 1 1 - -
Total - CITY TREASURER 1 1 1 1 1

CITY ATTORNEY
Administrative Assistant I/II/III 1 1 - - - 3,393 5,026 Legal Administrative Assistant 1 1 - - - 6,773 8,237 Total - CITY ATTORNEY 2 2 - - -

HUMAN RESOURCES
Human Resources Assistant 1 1 1 1 - 3,655 4,442
Human Resources Assistant I/II 1 - - - 1 3,746 5,026 Human Resources Manager 1 1 1 1 1 9,572 11,639
Human Resources/Risk Management Director 1 1 1 1 1 12,892 17,277 Human Resources Analyst I/II 1 1 2 2 2 5,037 7,460 Legal Administrative Assistant - - 1 1 1 6,773 8,237 Risk Manager 1 1 1 1 1 9,572 11,639
Safety and Emergency Preparedness Officer 1 1 1 1 1 7,119 8,650 Senior Human Resources Analyst 1 1 1 1 1 7,119 8,650 Total - HUMAN RESOURCES 8 7 9 9 9
Authorized Staffing - Citywide
Monthly Salaries
3 City of Pomona 2022-23 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 17-18 18-19 19-20 20-21 2021-22 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries

FINANCE
Accounting Technician I/II 2 2 2 2 2 3,309 4,443 Accounting Manager 1 1 1 1 1 9,572 11,639 Accounting Supervisor 1 1 1 1 1 7,860 9,551 Budget Officer 1 1 1 1 1 7,480 9,094 Buyer - - 1 1 1 5,164 6,275 Customer Service Specialist I/II 8 8 8 8 8 3,477 4,666 Deputy Finance Director - - 1 1 1 10,570 12,847 Finance Director/City Treasurer 1 1 1 1 1 1,129 1,513 Finance Manager 1 1 - - - 9,572 11,639 Payroll Coordinator - 2 2 2 2 4,239 5,152 Payroll Specialist 2 - - - - 4,239 5,121 Payroll Supervisor - - - - - 7,119 8,650 Principal Accountant 1 2 2 2 2 7,119 8,650 Purchasing Manager 1 1 1 1 1 7,861 9,552 Revenue Operations Manager - - 1 1 1 7,861 9,552 Revenue Operations Supervisor 2 2 1 1 1 6,611 8,038 Senior Accountant 4 3 3 3 3 6,450 7,839 Senior Accounting Technician 1 1 1 1 - 4,239 5,152 Senior Administrative Assistant - - 1 4,678 5,687 Senior Customer Service Specialist 5 5 5 5 5 4,239 5,152 Senior Purchasing Technician 1 1 1 1 1 4,239 5,152 Total - FINANCE 32 32 33 33 33

INFORMATION TECHNOLOGY
Database Administrator 1 1 1 1 1 7,861 9,552 Information Technology Director 1 1 1 1 - 839 1,125 Innovation and Technology Director - - 1 1,023 1,370 Telecommunications Technician 1 - - - - 3,842 4,666 Senior Systems Analyst 2 2 2 2 2 6,450 7,839 Systems Technician 3 3 3 3 3 4,678 5,687 Total - INFORMATION TECHNOLOGY 8 7 7 7 7 POLICE

NON-SWORN
Accounting Technician I/II 1 1 - - - 3,309 4,443 Administrative Services Manager 1 1 1 1 1 7,479 9,090 Community Services Officer I/II 11 17 17 17 17 3,654 4,904 Crime Scene Investigator (Civilian) 3 3 2 2 2 5,700 6,929 Criminal Intelligence Coordinator 1 1 1 1 - 5,037 6,122 Crime Analyst - - 2 5,700 6,929 Jail Supervisor 1 1 1 1 1 5,841 7,100 Jailer 13 13 15 15 15 4,239 5,152 Jail Manager - - 1 7,119 8,650 Management Analyst 1 1 1 1 1 5,700 6,929 Parking Enforcement Officer 4 4 4 4 4 3,309 4,022 Payroll Technician I/II 1 1 1 1 1 3,477 4,553 Police Building Facility Coordinator 1 1 1 1 1 5,700 6,929 Police Civilian Division Commander 1 1 1 1 1 10,570 12,847 4 City of Pomona 2022-23 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 17-18 18-19 19-20 20-21 2021-22 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Police Department Coordinator 2 2 2 2 2 4,678 5,687 Police Dispatch Manager - - 1 8,460 10,284 Police Dispatch and Jail Services Manager 1 1 1 1 - 8,460 10,285 Police Dispatch Shift Supervisor 6 6 6 6 6 6,944 8,442 Police Dispatcher I/II 17 17 17 17 19 4,678 6,275 Police Division Coordinator I/II/III 4 4 4 4 4 3,393 5,026 Police Records Manager 1 1 1 1 1 7,119 8,650 Police Records Shift Supervisor 2 2 2 2 2 4,913 5,975 Police Records Specialist I/II 15 13 13 13 12 3,477 4,666 Property and Evidence Technician 2 2 2 2 2 4,034 4,904 Public Information Specialist I/II - 1 1 1 1 4,678 6,929 Rangemaster 1 1 1 1 1 5,164 6,275 Report Taker 2 - - - - 4,034 4,904 Senior Accounting Technician - - 1 1 1 4,239 5,152 Senior Communication Technician 2 2 2 2 2 6,291 7,647 Senior Crime Scene Investigator - - 1 1 1 6,291 7,647 Senior Jailer 4 4 4 4 4 4,913 5,975 Senior Parking Enforcement Officer 1 1 1 1 1 3,654 4,443 Senior Police Dispatcher 3 3 3 3 3 5,700 6,929 Senior Police Records Specialist 5 5 5 5 4 4,239 5,152 Senior Property and Evidence Technician 1 1 1 1 1 4,564 5,548 Subtotal - Police - Non Sworn 108 111 113 113 115 SWORN
Deputy Police Chief 1 1 1 1 1 13,204 17,334 Police Captain 2 2 2 2 2 12,575 15,357 Police Chief 1 1 1 1 1 16,690 24,043 Police Corporal 14 18 18 18 18 7,785 9,505 Police Investigator 21 23 23 23 23 7,926 9,677 Police Lieutenant 6 6 7 7 7 10,939 13,354 Police Officer 101 100 100 100 100 7,077 8,640 Police Sergeant 17 18 17 17 17 9,113 11,129 Subtotal - Police - Sworn 163 169 169 169 169 Total - POLICE 271 280 282 282 284

NEIGHBORHOOD SERVICES
Administrative Assistant I/II/III 1 1 1 1 1 3,393 5,026 Community Services Manager 1 1 1 1 1 9,114 11,079 Facilities Custodian 1 1 1 1 1 3,154 3,828 Facilities Maintenance Technician - - - 1 4,678 5,687 Family Self Sufficiency Coordinator 1 1 1 1 1 6,773 8,237 Governmental & Community Affairs Manager - - 1 1 1 8,254 10,037 Homeless Programs Coordinator - - 1 1 6,773 8,237 Homeless Programs Supervisor 1 1 1 1 1 7,479 9,090 5 City of Pomona 2022-23 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 17-18 18-19 19-20 20-21 2021-22 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Housing Analyst 1 2 2 2 3 5,700 6,929 Housing Authority Manager 1 1 1 1 1 9,114 11,079 Housing Grants Coordinator - - - - - 6,773 8,237 Housing Grants Supervisor 1 1 1 1 1 7,479 9,090 Housing Inspector I/II 2 2 2 2 2 4,795 6,434 Housing Loan Coordinator I/II 2 2 2 2 2 4,678 6,275 Housing Rehabilitation Specialist 2 2 2 2 2 5,566 6,760 Housing Services Manager 1 1 1 1 1 9,114 11,079 Housing Specialist I/II/III 4 4 4 4 4 4,135 6,594 Housing Technician 3 3 - - - 4,239 5,152 Housing Technician I/II 3 3 3 3,842 5,152 Lead Facilities Custodian 1 1 1 1 1 3,654 4,443 Management Analyst 2 2 2 2 2 5,700 6,929 Neighborhood Services Director 1 1 1 1 1 12,578 16,855 Recreation Coordinator 1 1 1 2 5 5,164 6,275 Recreation Supervisor 2 2 2 2 2 6,291 7,647 Total - NEIGHBORHOOD SVCS 29 30 31 33 38

DEVELOPMENT SERVICES
Administrative Assistant I/II/III 1 1 2 2 2 3,393 5,026 Administrative Clerk 1 1 - - - 3,232 3,925 Assistant/Associate Planner 5 5 5 5 5 5,566 7,460 Code Compliance Inspector 7 7 7 7 7 5,037 6,122 Code Compliance Manager 1 - 1 1 1 9,114 11,079 Code Compliance Supervisor - 1 1 1 1 6,773 8,237 Development Services Director 1 1 1 1 1 12,892 17,277 Development Services Manager 1 - - - - 10,570 12,847 Management Analyst - - - - - 5,700 6,929 Planning Manager - 1 1 1 1 10,570 12,847 Planning Technician 2 2 2 2 2 4,564 5,543 Program Specialist 1 1 1 1 1 4,795 5,829 Senior Code Compliance Inspector 1 1 - - - 5,566 6,760 Senior Planner 2 2 1 1 1 7,119 8,650 Supervising Planner - - 1 1 1 8,672 10,542 Homeless Programs Coordinator - 6,773 8,237 Total - DEVELOP SVCS 23 23 23 23 23

PUBLIC WORKS
Accounting Technician I/II 1 1 1 1 1 3,309 4,443 Administrative Assistant I/II/III 3 3 3 3 3 3,393 5,026 Administrative Clerk 1 1 1 1 1 3,232 3,925 Assistant/Associate/Associate Civil Engineer - - 5 5 5 6,773 10,033 City Engineer 1 1 1 1 1 12,256 14,899 Deputy Public Works Director 1 - - - - 11,672 14,190 Engineering Assistant / Associate 4 5 - - - 6,450 8,650 Engineering Technician 2 2 2 2 2 5,293 6,434 Equipment Mechanic 3 3 3 3 3 4,453 5,412 6 City of Pomona 2022-23 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 17-18 18-19 19-20 20-21 2021-22 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Facilities Maintenance Supervisor 1 1 1 1 1 6,773 8,237 Facilities Maintenance Technician 1 2 2 2 3 4,678 5,687 Fleet Services Manager 1 1 1 1 1 8,254 10,037 Fleet Services Supervisor 1 1 1 1 1 6,291 7,647 Graffiti Removal Worker 6 6 6 6 6 3,232 3,925 Heavy Equipment Mechanic 6 6 6 6 7 4,913 5,975 Lead Equipment Mechanic 1 1 1 1 1 5,700 6,929 Lead Facilities Maintenance Technician 2 2 2 2 2 5,424 6,594 Lead Graffiti Removal Worker 1 1 1 1 1 3,746 4,553 Lead Landscape Maintenance Technician - 1 1 1 1 4,344 5,279 Lead Meter Technician - - - - - 4,795 5,829 Lead Signal/Lighting Technician - - 1 1 1 5,700 6,929 Management Analyst - 1 1 1 1 5,700 6,929 Paint and Sign Technician I / II 2 2 2 2 2 3,567 4,786 Parks and Facilities Manager 1 1 1 1 1 9,114 11,079 Parks and Landscape Supervisor 1 1 1 1 1 6,773 8,237 Parks Maintenance Specialist 1 - - - - 4,344 5,279 Principal Civil Engineer - - - 1 10,568 12,844 Principal Traffic Engineer - - - 1 10,568 12,844 Program Assistant 1 3 3 3 3 4,135 5,026 Program Specialist 1 - - - - 4,795 5,829 Public Services Crew Leader 3 3 3 3 5 4,344 5,279 Public Services Specialist 1 - - - - 4,344 5,279 Public Services Supervisor 1 1 1 1 1 6,773 8,237 Public Services Maintenance Worker I/II 9 9 9 9 13 3,393 4,553 Public Works Director 1 1 1 1 1 12,578 16,855 Public Works Fiscal and Project Manager 1 8,254 10,033 Public Works Inspector I/II 3 3 3 3 3 5,566 7,460 Senior Administrative Assistant 1 1 1 1 1 4,678 5,687 Senior Civil Engineer 2 2 2 2 - 9,570 11,637 Senior Management Analyst 2 2 2 2 1 6,773 8,237 Senior Storekeeper - - 1 1 4,239 5,152 Signal/Lighting Technician I/II 3 3 2 2 3 4,678 6,275 Signal/Lighting Supervisor - - - - 1 6,773 8,237 Solid Waste Driver 19 20 20 20 18 4,239 5,152 Solid Waste Supervisor 2 2 2 2 2 6,291 7,647 Storekeeper 1 1 1 - - 3,565 4,335 Streets and Solid Waste Services Manager 1 1 1 1 1 9,114 11,079 Traffic Operations Crew Chief 1 1 1 1 - 6,135 7,460 Total - PUBLIC WORKS 93 96 96 96 103

WATER RESOURCES
Environmental Programs Supervisor 1 1 - - - 7,119 8,650 Environmental Compliance Supervisor - - 1 1 1 8,460 10,284 Distribution & Wastewater Op Supervisor - 1 1 1 - 9,112 11,076 Lead Meter Technician 1 1 1 1 1 4,795 5,829 Management Analyst - - 1 5,700 6,929 Meter Technician 3 3 3 3 3 4,135 5,026 7 City of Pomona 2022-23 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 17-18 18-19 19-20 20-21 2021-22 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Program Assistant 2 3 3 3 4 4,135 5,026 Program Specialist 1 1 1 1 1 4,795 5,829 Principal Water Engineer - - - 1 10,568 12,844 Public Services Maintenance Worker I/II 2 2 - - 1 3,393 4,553 Senior Administrative Assistant 1 1 1 1 1 4,678 5,687 Senior Management Analyst 1 1 1 1 1 6,773 8,237 Senior Storekeeper 1 - - - 1 4,239 5,152 Senior Utility System Technician 1 1 1 1 1 7,296 8,868 Senior Water Resources Engineer 2 2 2 2 2 9,570 11,637 Supervising Water Resources Engineer 1 1 - - - 11,653 14,164 Utility Assist/Assoc/Assoc Civil Engineer - - 1 1 1 6,773 9,090 Utility System Technician 1 1 1 1 2 6,611 8,038 Wastewater Collection Systems Crew Chief 1 1 1 1 1 7,296 8,868 Wastewater Collection System Supvr 1 - - - - 8,460 10,284 Wastewater System Supervisor - - 1 8,460 10,284 Wastewater Maintenance Technician I/II/III 7 7 7 7 7 4,034 6,275 Water Distribution Supervisor - - 1 8,460 10,284 Water Conservation Coordinator Specialist - - - - - 5,700 6,929 Water Facilities Worker I/II - - 2 2 2 3,393 4,553 Water Resources Director 1 1 1 1 1 12,578 16,855 Water Resources Manager - 1 1 1 - 11,379 13,836 Water ResourcesOperations Manager 1 - - - - 10,570 12,847 Water Distribution Supervisor - - - - - 8,460 10,284 Water Operations Crew Chief 5 5 5 5 5 7,296 8,868 Water Operations Manager - 1 1 1 1 10,570 12,847 Water Production Supervisor 1 - - - - 8,460 10,284 Water Production & Treatment Operations Supervisor - 1 1 1 1 9,112 11,076 Water Quality Control Technician I/II 2 2 2 2 2 5,293 7,100 Water System Operator I/II/III 3 3 3 3 3 4,678 7,279 Water Treatment Supervisor - - - - - 8,460 10,284 Water Treatment & Quality Crew Chief 2 2 2 2 2 7,296 8,868 Water Treatment & Quality Supervisor 1 1 1 1 1 8,460 10,284 Water Treatment Plant Operator I/II/III 5 5 5 5 5 4,913 7,647 Water Utility Crew Leader 8 8 8 8 8 5,164 6,275 Water Utility Worker I/II 17 17 17 17 16 4,034 5,412 Welder/Fabricator 1 1 1 1 1 5,700 6,929 Total - WATER RESOURCES 74 75 75 75 80

LIBRARY
Librarian I/II 0.60 0.60 0.60 0.60 - 2,807 3,766 Library Assistant I/II - - - - 1,986 2,665 Library Manager 1.00 1.00 1.00 1.00 1 7,861 9,552 Library Supervisor - - - 1 6,135 7,460 Senior Library Assistant - - 1 4,135 5,026 Total - LIBRARY 1.6 1.6 1.6 1.6 2.8 TOTAL - ALL BENEFITTED POSITIONS 559.60 571.60 575.60 577.60 597.80 8 2022-23 – THROUGH 2026-27

TABLE OF CONTENTS

INTRODUCTION AND SUMMARIES
Introduction and Overview ………………………………………………………………………………………………………1 Description of Revenue Sources ……………………………………………………………………………………………….4 CIP Accomplishments for Fiscal Year 2021-22 ……………………………………………………………………………9 Annual Needs Assessment ……………………………………………………………………………………………………..10 Schedule of Work Plan by Category …………………………………………………………………………………………11 Schedule of New Appropriations by Category …………………………………………………………………………...12 Funding Sources of New CIP Appropriations …………………………………………………………………………….13 Summary by Category …………………………………………………………………………………………………………… 14 Summary of Projects …………………………………………………………………………………………………………….. 15

CAPITAL IMPROVEMENT PROJECTS
Street Projects
Funded / Partially Funded / Unfunded

Traffic Projects
Funded / Partially Funded / Unfunded

Parks & Facilities Projects
Funded / Partially Funded / Unfunded

Water Projects
Funded / Partially Funded / Unfunded

Sewer Projects
Funded / Partially Funded / Unfunded

Storm Drain Projects
Funded / Partially Funded / Unfunded

Miscellaneous Capital Projects
Funded / Partially Funded / Unfunded

CITY OF POMONA
CAPITAL IMPROVEMENT PROGRAM | FISCAL YEAR 2022-23
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City of Pomona 2022-23 Proposed Budget

1 INTRODUCTION
The Five- Year Capital Improvement Program (CIP) is a vital multi- year planning document that identifies priorities for the City of Pomona’s infrastructure. The CIP is reviewed annually to allow the Mayor and City Council to reassess the projects in the program and for effective implementation of the Mayor and City Council’s priorities and goals. Cost estimates and financing methods for the improvements are included in the program and are referenced by individual project. The goal of the CIP is to identify capital improvement needs and to coordinate financing and timing of those needs in a manner that ensures the most responsible and efficient use of the City’s limited resources.

The development of the CIP is one of the more complex and multi -faceted process in the City. Striking a balance between the needs and interests of the residents and the financial capacity of the City is a challenging proposition, particularly with high inflation passed along in the cost of goods and services, unstable fuel prices, supply chain and raw material interrup tions, and COVID continuing to be considered as a public health challenge. Balancing these priorities, while at the same time being cognizant of the limited resources, means not all priorities can be addressed and foregoing capital improvements is often the typical response. The City continues to find additional resources through State and Federal programs, and constantly ev aluates an effective and efficient administration of the limited resources available to the City.

The total five-year CIP sets forth infrastructure needs and a capital plan involving 145 projects, totaling nearly $459.2 million, of which approximately $214.4 million is funded. The $ 214.4 million is comprised of $188.2 million of prior years’ appropriations, of which a little over $113.6 million remains unspent, and approximately $26.2 million of proposed new funding . An additional $4. 8 million of
funding pending is awaiting final allocation approvals before it is incorporated into the formal CIP. The approved prior funding for projects within this document reflects City Council approvals through April 18, 2022.

Streets – As proposed, the street s category consists of 4 funded, 28 partially funded, and 6 unfunded projects for a total of 38 projects with total cost estimates of $262.7 million. For 2022 - 23, approximately $20.5 million of new funding is proposed for 4 new and 7 existing projects in this category. The major increase is related to major street rehabilitation , reconstruction and preservation projects as well as ADA compliance and Alleys projects, with proposed new funding provided by AB 1379, American Rescue Plan (ARP), General Fund, Measure M, Measure R, Prop A, Prop C and SB-1/RMRA funds.

Traffic – As proposed, the traffic category consists of 4 funded, 10 partially funded, and 5 unfunded projects for a total of 19 projects with total cost estimates of approximately $36.5 million. W ithin this category f or 2022-23, almost $1.8 million of funding provided by Gas Tax, Measure M, Measure R and Prop A is proposed to partially fund 1 new and 4 existing projects, 2 of which are from the prior year’s unfunded projects list.

Parks and Facilities – As proposed, the parks and facilities category consists of 25 funded, 6 partially funded, and 10 unfunded projects for a total of 41 projects with total cost estimates of a little over $109.7 million. New funding from SoCalREN Revolving Savings Fund Loan Proceeds in the amount of $1,539,211 is proposed for 1 new project, and funding for 6 existing projects will be proposed from District 5 ARP, General Fund, Prop A, Safe Clean Water Program (Measure W) and Water funds, as well as Series “BI (AH LowMod)” Bond Proceeds .

City of Pomona 2022-23 Proposed Budget

2 Water – As proposed, the water category consists of 9 funded and 8 unfunded projects for a total of 17 projects with total cost estimates of approximately $19.4 million. There are 3 existing projects with $150,420 in Water Bond Proceeds and $300,000 in Water reserve funding proposed in this category for 2022-23.

Sewer – As proposed, the sewer category consists of a total of 4 funded projects with total cost estimates of nearly $6.0 million. There is $103,524 of new funding proposed for 1 existing project in this category for 202 2-23. Funding is proposed from a combination of Sewer Bond Proceeds and Sewer reserve funds.

Storm Drains – As proposed, the storm drains category consists of 4 funded, 2 partially funded and 16 unfunded projects for a total of 2 2 projects with total cost estimates of approximately $17.7 million. Funding of $850,000 is proposed from Safe Clean Water Program (Measure W) funds for 1 new and 1 existing project in this category for 2022-23.

Miscellaneous – As proposed, the miscellaneous category consists of 3 funded projects and 1 partially funded project, for a total of 4 projects with total cost estimates of approximately $7.0 million. There are no new projects or funding proposed in this category for 2022-23.

The estimated cost for all projects sh own for future fiscal years (202 4 through 2027) is provided primarily for planning purposes and is not a commitment of funds. Appropriations and expenditure approval will be sought for these projects as funding becomes available.

OVERVIEW
The City of Pomona’s Five-Year Capital Improvement Program identifies improvements and additions to the City’s considerable stock of capital infrastructure such as land, buildings, roads, parks, sewer lines, water lines, traffic signals, and other property. As a guideline, projects listed herein are of a value of at least $10,000, a useful life of at least five years, and all improvements or modifications to City facilities in excess of $250,000 are subject to capitalization. The multi-year capital plan is a guide that communicates the program need or deficiency, as well as the funding requirements. It is important to note that projects which do not receive funding in a given year are moved to future years in order to communicate to those with decision -making responsibility the need to provide the necessary funding or, through re-evaluation, eliminate the project entirely.

An important part of the capital plan is the statement of on-going maintenance and operational costs associated with the development or implementation of a new project or program. In some cases, a project may be suspended for a year or more because funding is not available for the on -going maintenance and operational costs.

As with any type of development project, it is important that each individual project or program from each department be consistent with the overall goals and objectives of the City as directed by the City Council. In combination with the City’s General Operating Budget, the Capital Improvement Plan links the City’s Master Plans (Park, Water, and Sewer ) and fiscal plan to physical development. It focuses attention on community goals, needs, and capabilities while ac hieving optimum use of taxpayer dollars. The CIP enhances opportunities for participation in federal and state programs while improving intergovernmental and regional cooperation. The plan encourages a more efficient governmental administration to better manage and preserve the City’s investment in its facilities, infrastructure, and development projects. Overall, it is a plan that enables the City to better serve the residents and businesses in the community of Pomona.

City of Pomona 2022-23 Proposed Budget

3 CIP OBJECTIVES
The Capital Plan is a key element in the City’s overall financial plan. Specifically, the Capital Plan is prepared in order to meet the following objectives:
 Maintain the public facilities vital to both Pomona residents and businesses, such as water and sewer lines, parks, and streets.
 Reduce long-term operating costs by making permanent improvements in areas that would otherwise need constant maintenance dollars.
 Encourage the economic expansion of Pomona’s economy. This activity results in an increase in the local tax base, providing additional funds for both capital and operating purposes.  Maintain sound infrastructure in neighborhoods.

THE PROCESS
Each department within the City is requested to submit proposals for projects within its range of influence. City staff also meets individually with Council members to discuss and identify Council members’ projects of interest and priorities. When funding has been identified, projects are submitted to the City Council for its review and approval. After project approval by the City Council, the individual implementation phase of each project, such as design preparation, land acquisition, and award of construction contracts that exceeds $200,000, still requires City Council approval.

Amendments to the CIP also require City Council approval.

ORGANIZATION OF THE CIP
The CIP is divided into eight sections. The first section contains the introduction, table of contents, listing of revenue sources, and summaries. The subsequent seven sections contain detailed project data for the following categories: Streets, Traffic, Parks & Facilities, Water, Sewer, Storm Drains, and Miscellaneous Capital. Within each category, project information is further divided by the funding status e.g. funded, partially funded, and unfunded.

CAPITAL IMPROVEMENT POLICIES
 The City will construct all capital improvements in accordance with an Approv ed capital program.
 The City will develop a five-year plan for capital improvements to be annually updated. Future capital expenditures will be projected annually for a five -year period based on changes in the community population, real estate development, or replacement of the infrastructure.  The City will coordinate preparation of the Capital Improvement Program Budget with preparation of the Operating Bu dget. Future operating costs associated with new capital improvements will be projected and included in Operating Budget forecasts.  The City will identify the estimated costs and potential funding sources for each proposed capital project before it is submitted to Council for approval.  The City accounting records are maintained in full accordance with Generally Accepted Accounting Principles (GAAP), as established by the Government Accounting Standards Board (GASB). The basis for budgeting is also in accordance with GAAP virtually without exception.

City of Pomona 2022-23 Proposed Budget

4 DESCRIPTION OF REVENUE SOURCES

Active Transportation Program (ATP) Grant –
To encourage local jurisdictions to plan and
build facilities that promote multiple travel
choices for residents and connectivity to transit,
schools, retail centers, parks, work, and other
community gathering places. The grant
program also encourages local jurisdictions to
provide bicycle parking, education,
encouragement, and awareness programs that
support pedestrian and bicycle infrastructure.

American Rescue Plan (ARP) - The Coronavirus
State and Local Fiscal Recovery Fund s (SLFRF)
program, a part of the American Rescue Plan,
delivers $350 billion to state, local, and Tribal
governments across the country to support
their response to and recovery from the COVID -
19 public health emergency.

Assembly Bill 1379 (AB 1379) - On and after
January 1, 2018 through December 31, 2023 a
$4 state fee will be imposed on any applicant
for a local business license or a renewal and is
to be collected by cities. If a business license or
its equivalent is not issued by cities then the $4
fee is imposed on an applicant for a building
permit. The purpose of the fee is to increase
disability access and compliance with
construction-related accessibility requirements.

Assembly Bill 2766 (AB 2766) – State funds
(SCAQMD Subvention Fund) that are available
to implement programs and projects that
reduce air pollution from motor vehicles.

Asset Forfeiture Fund – Asset Seizure proceeds
represent cash, assets or other items of market
value that are alleged to have been used in the
commission of and/or derived from the
proceeds of illicit drug trafficking activity.

Assets seized in this manner by law
enforcement agencies must be processed
through State or Federal asset seizure
authorities before actual forfeiture of
ownership to the requesting agency c an be
made. For investigations involving multiple
agencies, the State or Federal asset seizure
authority determines the amount of
distribution or entitlement for each
participating agency. Depending upon which
processing authority is involved, the time f rame
for processing of such claims can range
between 6-18 months. As intended by enabling
legislation, the proceeds from illegal narcotics’
asset seizures are to be exclusively devoted to
the enhancement of law enforcement
capabilities.

Bike Trail Grant Fund ( Senate Bill 821 (TDA)
Article III Fund) – Provides funds for City and
County projects that improve safety and
convenience for bicycle commuters.

California Natural Resources Agency Urban
Greening Grant - A competitive program that
supports projects that reduce GHG emissions by
establishing and enhancing parks and open
space; greening lands and structures;
establishing green streets and alleyways; using
natural solutions to improve air and water
quality and reduce energy consumption; and
creating more walkable and bike-able trails that
enable residents to access work, schools and
commercial centers without having to drive
automobiles.

Capital Outlay Fund – The fund used to
accumulate funds for capital projects. Funding
for projects may come from transfers from
other funds, contributions, grants and interest
on investments.

Carryover Discretionary Funds – Unused
Councilmember expense reimbursement funds
which are carried over to subsequent years for
use in future Capital Improvement Projects and
authorized per Resolution 2002 -171, passed by
the City Council on July 15, 2002.

Clean California Local Grant Program (CCLGP) -
The Clean California Local Grant Program,
administered by the California Department of
Transportation (Caltrans), will provide
approximately $296 million to beautify and
improve streets and roads, tribal lands, parks,
pathways, and transit centers to restore pride in
City of Pomona 2022-23 Proposed Budget

5 public spaces. Eligible applicants are local or
regional public agencies, transit agencies, or
tribal governments.

Community Development Block Grant (CDBG)
– CDBG are Federal funds allocated to local
government based on a formula. The funds are
required to be applied for and used within a
broad functional area such as community
development and improvement. Included in
these funds are the CDBG -CV, which are special
Coronavirus stimulus funds.

Contribution/Donation/Reimbursement – This
funding source is provided by outside agencies
to a particular project of interest.

Coronavirus Response and Relief Supplemental
Appropriations Act Federal Grant funding
(CRRSAA-HIP) – An important component of
CRRSAA is the Highway Infrastructure Programs
(HIP). Together, this new federal funding
source is referred to as: CRRSAA -HIP. On
December 27, 2020, the federal CRRSAA
appropriated $10 billion for the Federal
Highway Administration (FHWA) to apportion to
state departments of transportation. On March
24, 2021, the California Transportation
Commission (CTC) allocated about $47.5 million
of CRRSAA HIP STBGP funds for “highway
infrastructure programs” to Los Angeles County.

Metropolitan Transit Authority (MTA) sent a
letter to all City’s in the County advising them of
the amounts of their population based shares of
these CRRSAA-HIP funds.

Developer Fees ( In-Lieu; Park & Recreation ;
Roads/Highways; Traffic Signal; Public Safety
Improvement and Art in Public Places Program
Fee Funds) – Fees generated by development
applications to offset the effect of development
to include parks, roads, traffic and public safety.

Fees are based on the cost of the project at the
time of building permit application.

Equipment Ma intenance Fund – Funds
normally used for equipment maintenance
were appropriated by City Council and set aside
to be used for replacing City Yard Fuel Station s
and Fleet Shop Vehicle Hoists.

Gas Tax Fund (State) – Gas tax revenue consists
of a tax of 51.1 cents per gallon of gasoline,
starting July 1, 20 21, with adjust ments for
inflation annually . Of this total per gallon
charge collected by the state, a portion per
gallon is distributed to cities on a per capita
basis. Usage is limited to street and rig ht of
way maintenance and improvements.

General Fund – Appropriations from the
General Fund to the Capital Improvement
Program passed by City Council action.

Highway Safety Improvement Program (HSIP) –
The overall purpose of this Federal aid program
is to achieve a significant reduction in traffic
fatalities and serious injuries on all public roads
through the implementation of infrastructure -
related highway safety improvements.

Insurance Recovery (Property Coverage
Proceeds) – Monetary com pensation recei ved
by the City from an entity's insurance company.

Los Angeles County Metropolitan Transit
Authority – 2015 Metro Call for Projects Grant
– Grant funds provided by the Los Angeles
County Metropolitan Transportation Authority
to create bikeways which improve access to
community destinations and assets, enhancing
access to the local and regional multi- modal
transportation network.

Low-Moderate Income Housing Fund – This
fund is used to account for the financial
activities of the former Redevelopment Ag ency
Low and Moderate housing Fund. Funding is
primarily from rentals and payoff of loans.

Measure A Annual Allocations Fund - Measure
A funds are derived from an annual special
tax on property within Los Angeles County.

Measure A funds are distributed into seven
funding categories. Each funding category
supports specific funding programs, one of
them being Annual Allocations. This program is
run by t he Los Angeles County Regional Park
and Open Space District (RPOSD).

Measure H (Capital Costs) Fund – The measure
approved by voters in March 2017, is a quarter
City of Pomona 2022-23 Proposed Budget

6 of one percent (0.25%) increase to Los Angeles
County’s sales tax to provide an ongoing
revenue stream – an estimated $355 million per
year for ten years — to fund services , rental
subsidies and housing in a comprehensive
regional approach to combat homelessness.

Measure M Fund – A measure approved by
more than 71% of the voters at the November
8, 2016 general election. The objective of
Measure M is to improve transportation, transit
services, and traffic congestion in the region.

Funding for Measure M is received through a
one-half of one p ercent (.5%) of the sales tax
for purchases within Los Angeles County. The
rate of this tax shall increase to a one -percent
(1%) sales tax on July 1, 2039. The City’s
allocation from the tax is based on population
shares from the projected population, as
derived from annual estimates, made by the
California State Department of Finance.

Measure M Multi-Year Subregional Program
(MSP) - In June 2018, the Los Angeles County
Metropolitan Transportation Authority (Metro)
adopted Measure M Guidelines to establish a
process by which subregional funds under
Measure M would be programmed by the
subregions' respective governing/planning
entities. As a result, the SGVCOG was tasked
with programming and administering the
Measure M Subregional Program (MSP) fund s
through the development of five -year
subregional fund programming plans in the San
Gabriel Valley.

Measure R Fund – A voter-approved (2008) 1/2
cent sales tax for public transit purposes for a
period of 30 years (Rail expansion, Local Street
Improvements, Traffic Reduction, better Public
Transportation, Quality of Life).

MSRC Grant (SCAQMD) – Grant funds provided
by South Coast Air Quality Management District
through the Clean Transportation Mobile
Source Air Pollution Reduction Review
Committee (MSRC ), which supports Active
Transportation Projects, including bicycle
infrastructure and related programs to provide
Greenhouse Gas reductions to the environment
and community.

Neighborhood Stabilization Program Funds -
The Neighborhood Stabilization Program ( NSP)
was established by HUD for stabilizing
communities that have suffered from
foreclosures and abandonment of housing. NSP
provides emergency assistance to local
governments to purchase foreclosed or
abandoned homes and to rehabilitate, resell, or
redevelop these homes in order to stabilize
neighborhoods and stem the decline of house
values of neighboring homes. The program is
authorized under Title III of the Housing and
Economic Recovery Act of 2008.

Proposition A Fund – A voter -enacted (1980)
1/2-cent sales tax in Los Angeles County. LA
County Metro (MTA) is responsible for
administering the funds. The purpose of the
funds is to be used to improve and expand
public transit within LA County. Funds flow to
MTA, which allocates to itself and other
agencies on a per capita basis.

Proposition C Fund – A voter -enacted (1980)
1/2-cent sales tax for transit related to freeway,
State highway, and public mass transit
improvements. The funds may be used on new
or improved fac ilities that reduce congestion
such as carpool lanes, transit ways, signal
coordination improvements on arterial streets
used by transit, grade separations, incident
management programs, arterial widening,
interchanges, ridesharing, and bond debt
service.

Proposition 68 Grant Funds – Statewide Park
Development and Community Revitalization
Program - The California Drought, Water, Parks,
Climate, Coastal Protection, and Outdoor
Access For All Act of 2018 (Proposition 68) was
passed by voters in June of 2018. Proposition 68
provides funding to award grants to projects
that improve a community's ability to adapt to
the unavoidable impacts of climate change;
improve and protect coastal and rural
economies, agricultural viability, wildlife
corridors, or habitat; develop future
recreational opportunities; or enhance drought
tolerance, landscape resilience, and water
retention.

City of Pomona 2022-23 Proposed Budget

7 Refuse Fund – Refuse operational monies
available from providing refuse services to City
residents.

Rent Revenue (License Fee) - SoCalGas – Rent
revenue (license fee) received from SoCalGas
for each month that SoCalGas actively use s the
site, 148 N. Huntington Street, Pomona to store
equipment used while implementing the RAW.

Restitution/Settlement Funds - Monetary
compensation received by the City for damages
or losses or money already spent.

Safe Clean Water Program ( Measure W) –
Measure W was approved by Los Angeles
County voters on November 6, 2018 , to fund
stormwater projects thr oughout LA County to
capture, treat, and recycle stormwater. Funding
is provided through a parcel tax of 2.5 cents per
square foot of impermeable land area
(buildings, concrete, etc.).

San Gabriel and Lower Los Angeles Rivers and
Mountains Conservancy – Capital funds for our
grant program come from a se ries of
propositions approved by the voters:

Propositions 12, 13, 40, 50, and 84. These grant
funds are to be used for improvements to
Urban Lands, Rivers and Tributaries and
Mountain Hills and Foothills.

San Gabriel Valley Council of Governments
(SGVCOG) (Formerly Alameda Corridor -East -
ACE) Fund – Reimbursement funds to cover the
cost of professional services involving Hamilton
Boulevard grade separation at UPRR.

SB 1186 Funds – Funds collected pursuant to CA
Senate Bill 1186, which allows for collection of a
$1 fee on the sale or renewal of each business
license or similar instrument. These funds can
be used for a qualified Access Compliance
Capital Improvement Project.

SB-1/RMRA Funds – The Road Repair and
Accountability Act of 2 017 are funds available
over the next decade to fix roads, freeways and
bridges in communities across California and
puts more dollars toward transit and safety, and
congested trade and commute corridor
improvements.

Series P Bonds – Lease Revenue Bonds were
refunded by Series AN/AP in 2005 to finance
certain public improvements.

Series Q Bonds – Sewer revenue bonds issued
to provide resources for capital infrastructure
improvements; refunded with Series AF in 2002.

Series W Bonds – Redevelopment bonds issued
within the Southwest Project Area. Since the
project area merger, these funds may be used
within any redevelopment project area.

Refunded by Series BI in 2018.

Series AA Bonds – Water revenue bonds issued
in 1999 to refund Series A and provide
resources for capital infrastructure; refunded
with Series AY in 2006.

Series AD Bonds – Redevelopment bonds
issued in 2001 by the Merged Project Area,
proceeds of which may be used within any
redevelopment project area . Refunded by
Series BI in 2018.

Series AF Bonds – Sewer revenue bonds issued
in 2002 to refund Series Q and provided
additional capital for sewer infrastructure
improvements. Refunded with Series BB -BD in
2016.

Series AG Bonds – Certificates of Participation
are Gene ral Fund Lease Financing to provide
funds to refinance public improvements.

Refunded with Series BC in 2016.

Series AH/AI/AX Bonds – Redevelopment
bonds issued in 2003 by the Merged Project
Area, proceeds of which may be used within
any redevelopment pro ject area. Refunded by
Series BI in 2018.

Series AN Bonds – Lease Revenue bonds issued
to refund Series P and provide funds to finance
public improvements within the City. Refunded
by Series BC in 2016.

City of Pomona 2022-23 Proposed Budget

8 Series AU/AV Bonds – Certificates of
Participation (COP) are General Fund Lease
Financing which provides funds to make
advances to the RDA to finance infrastructure
improvements. Funding source for the COP is
lease payments from the City to the Public
Financing Authority; refunded by Ser ies BG in
2017.

Series AW Bonds – Subordinate revenue bonds
issued by the Agency to provide funds to
finance certain improvements in the Agency's
merged redevelopment project area. Refunded
by Series BI in 2018.

Series AX Bonds – Tax Increment Revenue
Bonds issued to defease Series L and finance
certain improvements in the Merged
Redevelopment Project Area. Refunded by
Series BI in 2018.

Series AY Bonds – Water revenue bonds issued
in 2006 to refund Series AA and AC and to
provide resources for capital infrastructure.

Refunded by Series BE/BF in 2017.

Series BA Bonds – Sewer revenue bonds issued
in 2007 for sewer capital in frastructure
improvements. Refunded by Series BH in 2018.

Series BB/ BD Bonds – Sewer revenue bonds
issued in 2016 to refund Series AF, which
previously provided for sewer capital
infrastructure improvements.

Series BC Bonds – Lease revenue bonds issued
in 2016 to refund Series AG, AN , and AP which
previously provided for public infrastructure
improvements in the City.

Series BE/BF Bonds – Water revenue bonds
issued in 2017 to refund Series AY and Series AZ
that previously provided for water capital
infrastructure improvements.

Series BG Bonds – Lease revenue bonds issued
in 2017 to refund Series A U and AV that
previously provided for public infrastructure
improvements in the City, and to refund Series
AR Pension Obligation Bonds.

Series BH Bonds – Sewer revenue bonds issued
in 2018 to refund Series BA Bonds, which were
previously issued in 2007 for sewer capital
infrastructure improvements.

Series BI Bonds – Taxable Tax allocation bonds
issued in 2018 to refund Redevelopment bonds
Series W, AD, AH, AQ, AS, AT, AX & AW, which
previously provided capital for various
redevelopment projects throughout the City of
Pomona.

Sewer Fund – Sewer operational monies
available from providing sewer services to City
residents.

SoCal REN Revolving Savings Fund Loan
Proceeds - The SoC alREN Revolving Savings
Fund run by the Southern California Regional
Energy Network (a service of the County of Los
Angeles), is a 0% interest -financing tool offered
to enrolled agencies to help finance energy
efficiency projects. It is a self -replenishing pool
of money that serves as a flexible and attractive
source of capital that can be used in
combination with longer-term financing.

Surface Transportation Program (STP) (STPL)
and Transportation Enhancement Activities
(TEA and TE) – Federal funds available for local
agencies to improve the safety and efficiency of
the local transportation system. Funds are
available for both the planning and construction
phases of projects.

Vehicle Parking District (VPD) Fund – Funds
available through collection of parking permits
and citations at the Vehicle Parking District lots
in the City's downtown.

Water Fund – Water operational monies
available from providing water goods or
services to City residents.

City of Pomona 2022-23 Proposed Budget

9 CIP ACCOMPLISHMENTS FOR FISCAL YEAR 2021-22

The following projects were completed or had substantial work performed on them during Fiscal Year 2021-22:

CIP Highlights of 2021-22 TOTAL COST TO DATE
$69,937,263
PROJECT # AND NAME STATUS OF PROJECTS
#67918 - Major Street Rehab -2015 METRO CALL Construction Complete 5/30/22; AsBuilts Pending #67921-Street Rehabilitation - District 6 Closed 3/21/22 #67929-ADA Curb Ramps and Path of Travel - Citywide (FY 19-20) Closed 2/28/22 #68548-Major Street Rehabilitation - Citywide (FY 13-14 to FY 15-16) Closed 3/21/22 #68555-ADA Path of Travel Construction Complete 11/21/22; As Builts Pending #68560-Street Preservation - Local Citywide (FY 18-19) Closed 3/21/22 #68561-Street Preservation - Local (FY20-21) SB-1 Construction Complete 11/21/22; As Builts Pending #68566-Traffic Calming Improvements - Speed Radar Feedback Signs Closed 3/21/22 #68571-Traffic Signal Improvements - Corporate Center Drive West and South Campus Drive Closed 3/21/22
#71022-VPD Parking Lots Rehabilitation Closed 3/21/22
#71044-Year-Round Emergency Shelter
Phase 1 Completed; Phase II Completed. Phase III -
Shelter shade coverage - Construction beginning
completed by Fall 2022
#71045-Street Improvements - District 5 Closed 4/4/22
#71051-Street and Alley Rehabilitation Improvements - District 3 Closed 4/18/22 #71053-Emergency Shelter Annex / Water Utility Access (Parking Lot)
Design Phase completed; Site has been leveled to
begin next Phase – Parking lot construction will
begin in Fall 2022
#71054-City Stable Facility Project Closed 9/20/21 and incorporated into the Water Resources Building Project #93135
#73369 - Police - Main Facility Roof Replacement Construction Complete 6/21/22; Closeout Pending #83020-Treatment - Chino Basin Groundwater VOC Plant Closed 3/21/22 #95068-Groundwater Well - Evaluation and Rehabilitation Closed 3/21/22 #95073-Six Basins - Groundwater Optimization Closed 3/21/22 #95074-Water Master Plan (2016) Closed 3/21/22
#95084-McKinley & Paige Emergency Pipeline Construction Substantially completed, minor items pending #95084-Valley Blvd. Water Main Construction Substantially completed, minor items pending City of Pomona 2022-23 Proposed Budget

10 ANNUAL NEEDS ASSESSMENT

Notes:

1. Gold Line Design review will continue for FY 2022-23; however, City Gold Line CIP related construction work for betterments has a schedule of approximately 3 to 4 years in the future.

2. FY 2022-23 Work Plan relates to the Schedule of Work Plan on Page 11 and includes prior unspent funding as estimated by the Public Works and Water Resources Departments. 2022-23
Workplan*
% of
Annual
Need
Recommended
Annual Need
Total Need
Over Life of
Infrastructure
ADA Path of Travel (CDBG) 1,725,000 66% 2,631,264 131,563,200 Alleys 150,000 13% 1,189,299 29,732,475
Alleys (CDBG) 550,000 23% 2,361,553 59,038,825 Median Re-Design 200,000 85% 235,000 11,750,000 Major Pavement 6,500,000 58% 11,133,595 278,339,875 Pavement (including Utility
coordination) 5,800,000 40% 14,377,299 359,432,475 Sewer Lines 500,000 4% 13,195,815 842,286,060 Sidewalks 129,000 15% 839,697 62,977,275 Storm Drains 300,000 89% 338,836 25,412,708 Streetlights 50,000 3% 1,970,824 118,249,440 Streetlights (CDBG) 62,800 6% 1,055,904 63,354,240 Traffic Signals 400,000 28% 1,441,013 14,237,924 Water Lines 6,000,000 35% 17,022,907 1,086,568,560 Total 22,366,800 33% 67,793,006 3,082,943,057
Annual Needs Assessment
City of Pomona 2022-23 Proposed Budget

11 SCHEDULE OF WORK PLAN BY CATEGORY

Project Name Page #
Design
Completed
Construction
Starting
Streets Streets
ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 20-21) 6 Winter 2021-22 Summer 2022 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 21-22) 7 Fall 2022 Winter 2022-23 Alley Improvements- D4 (CDBG)(FY20-21 to FY 22-23) 9 Winter 2021-22 Spring 2022 Alley Improvements - Citywide (CDBG) (FY 17-18 to FY 19-20) 2 Winter 2021-22 Spring 2022 Arrow Highway Median Landscaping 11 Spring 2023 Summer 2023 Bridge Rehabilitation Program (Ph III) 12 Fall 2022 Summer 2023 Buena Vista Avenue Rehabilitation - Mission Boulevard to 9th Street 13 Spring 2022 Summer 2022 Highway Improvements - SR-71 Highway to Freeway Conversion (Caltrans) (Ph. I - South Segment from Mission Blvd to LA/SB County Line, construction ongoing) 15 Spring 2021 Spring 2021 Highway Improvements - SR-71 Highway to Freeway Conversion (Caltrans) - (Ph. 2 - North Segment from Fwy 10 to Mission Blvd.) 15 Summer 2023 Fall 2023 Holt Avenue Corridor Improvements 3 Winter 2022-23 Summer 2023 Holt Avenue (East) Reconstruction 16 Winter 2022-23 Summer 2023 Holt Avenue (West) Reconstruction 17 Winter 2022-23 Summer 2023 Mission Boulevard Rehabilitation - White Avenue to Towne Avenue 19 Winter 2021-22 Summer 2022 Philadelphia Street Rehabilitation - From San Antonio Avenue to ECL 21 Spring 2022 Summer 2022 Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements [ATP C4] 22 Fall 2023 Spring 2024 Street Preservation - Citywide (FY 16-17) 24 Spring 2022 Fall 2022 Street Preservation - Local (FY 21-22) SB-1 28 Winter 2021-22 Summer 2022 Street Preservation - Local (FY 22-23) SB-1 29 Winter 2022-23 Summer 2023 Street Rehabilitation - Districts 1 and 6 30 Summer 2022 Fall 2022 Street Rehabilitation- Districts 2 and 3 31 Fall 2023 Spring 2024 Street Rehabilitation- Districts 4 and 5 32 Summer 2022 Fall 2022 Traffic Traffic
Local Roadway Safety Plan 1 Summer 2022 N/A
Street Lights Citywide (CDBG) FY 22-25 7 Fall 2023 Spring 2024 Traffic Signal Improvements - Towne/Philadelphia & Garey/Philadelphia 3 Winter 2020 Summer 2022 Transit Improvement Program - Gold Line 14 Winter 2023-24 Summer 2021 TSSP (Traffic Signal Synchronization Project - Valley/Holt) (LA County lead agency) 4 Fall 2022 Summer 2023 Parks & Facilities Projects Parks & Fac
Community Center and Swimming Pool Upgrades (Willie White ReRoof) 27 Winter 2021-22 Spring 2022 Downtown Parking Structures 28 Winter 2022-23 Spring 2023 Emergency Shelter Annex / Water Utility Access (Parking Lot) 5 Spring 2022 Fall 2022 Hydration Stations Upgrades 9 Spring 2022 Summer 2022
Landscape Improvements - Various Locations 10 Summer 2022 Winter 2022-23 Water Resources Building 24 Fall 2022 Winter 2022-23
Westmont Community Center Entryway Trellis 31 Spring 2022 Fall 2022 Year-Round Emergency Shelter (Shelter Shade Cover) 25 Summer 2021 Winter 2021-22 Water Projects Water
Annual Water Main Replacements 1 Fall 2022 Spring 2023
Electrical Improvements and Upgrades Phase I 2 Summer 2022 Winter 2022-23 Pipeline Replacement Phase I 3 Summer 2022 Winter 2022-23 Water Main Replacements - Design 7 Summer 2022 Winter 2022-23 Water Mains - Ellen Place 8 Summer 2022 Winter 2022-23
Well Rehabilitations Phase I 9 Summer 2022 Spring 2023
Sewer Projects Sewer
Sewer Force Mains - Pumping Plants 1, 2, & 3 Design (2 & 3 Only) 1 Fall 2022 Fall 2023 Sewer Main Replacements - Design 2 Summer 2022 Winter 2022-23 Sewer Pipeline Replacement - Citywide (Phase IV) 4 Fall 2022 Winter 2022-23 Storm Drain Projects Storm Drains
Storm Drain Inlet Full Capture Trash Devices 3 Spring 2022 Summer 2022 Stormwater Lift Stations Rehabilitation 4 Fall 2022 Spring 2023 Misc. Projects Misc
Underground Storage Tanks - Work and Removal Plans 4 Winter 2021 Spring 2022 Project Status
City of Pomona 2022-23 Proposed Budget

12 SCHEDULE OF NEW APPROPRIATIONS BY CATEGORY

Proposed Funding
Project # Project Names Amount Pending Funding Source
Street Projects
67932 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 20-21) 67,730 - AB 1379 Fund 67939 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) - 920,000 CDBG Fund 67939 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) - 720,000 CRRSAA-HIPGrant Fund 67939 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 350,000 - General Fund 67939 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 300,000 - Measure M Fund 67939 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 300,000 - Measure R Fund 71066 * Arrow Highway Improvements 799,485 - Prop A Fund 68573 Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 4,800,000 - ARPA Funds 71050 Holt Avenue (East) Reconstruction 200,000 - Safe Clean Water Program (Measure W)
71047 Holt Avenue (West) Reconstruction 3,300,000 ARPA Funds 71047 Holt Avenue (West) Reconstruction 100,000 - Measure R Fund 71047 Holt Avenue (West) Reconstruction 1,321,722 - Prop C Fund 71047 Holt Avenue (West) Reconstruction 600,000 - Safe Clean Water Program (Measure W)
67930 Pomona Multi Neighborhood Ped/Bike Improvements 462,619 - Measure M Fund 67930 Pomona Multi Neighborhood Ped/Bike Improvements 332,924 - Measure R Fund 67930 Pomona Multi Neighborhood Ped/Bike Improvements 1,122,001 - Gas Tax Fund 67930 Pomona Multi Neighborhood Ped/Bike Improvements 2,659,722 - Prop C Fund 71078 * Street Improvements and Walking Trail/Steps Rehabilitation 250,000 - Measure M Fund 71078 * Street Improvements and Walking Trail/Steps Rehabilitation - 3,000,000 HR2471 Grant Fund 67920 Street Preservation-Citywide (FY 16-17) 168,000 - Measure M Fund 67920 Street Preservation-Citywide (FY 16-17) 25,000 - Measure R Fund 68582 * Street Preservation-Local (FY 22-23) 3,157,246 - SB1/RMRA Fund 67935 Street Rehabilitation - Districts 2 and 3 200,000 - Measure M Fund Total New Streets Appropriations 20,516,449 4,640,000 Traffic Projects
68567 Engineering and Traffic Survey - Citywide 150,000 - Gas Tax Fund 64777 ** Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) - 128,000 CDBG Fund 68578 ** Traffic Signal Controller Cabinet Replacement - Citywide 300,000 - Measure R Fund 68580 * Traffic Signal Modification Project - Towne Ave and Bonita Ave 50,000 - Measure M Fund 68579 ** Traffic Signal Pole Replacement - Citywide 250,000 - Measure M Fund 68559 Transit Improvement Program - Gold Line 1,023,223 - Prop A Fund Total New Traffic Appropriations 1,773,223 128,000
Parks and Facilities Projects
71053 Emergency Shelter Annex / Water Utility Access 206 - Series "BI (AH Low Mod)" Bond Proceeds
71077 * Energy Efficient Upgrades - Pomona Public Library & Palomares Park Community Center 1,539,211 - SoCalREN Revolving Savings Fund Loan Proceeds
71073 Hydration Stations Upgrades 245,000 - Water Fund 81059 Landscape Improvements - Various Locations 200,000 - Safe Clean Water Program (Measure W)
71072 Parks and Facilities Master Plan 10,000 - General Fund 67938 Pomona Transit Center ADA Improvements 400,000 - Prop A Fund 71071 Westmont Community Center Entryway Trellis 125,000 - District 5 ARPA Fund Total New Parks and Facilities Appropriations 2,519,417 - Water Projects
95022 Annual Water Main Replacements 150,420 - Series "BE/BF (AY)" Bond Proceeds
95029 Water Mains - Ellen Place 100,000 - Water Fund 95085 Well Rehabilitations Phase I 200,000 - Water Fund Total New Water Appropriations 450,420 -
Sewer Projects
86023 Sewer Force Mains - Pumping Plants 1, 2 and 3 Design 3,492 - Series "AN" Bond Proceeds 86023 Sewer Force Mains - Pumping Plants 1, 2 and 3 Design 32 - Series "BC (AN)" Bond Proceeds 86023 Sewer Force Mains - Pumping Plants 1, 2 and 3 Design 100,000 - Sewer Fund Total New Sewer Appropriations 103,524 -
Storm Drains
81056 Storm Water Lift Stations Rehabilitation 250,000 - Safe Clean Water Program (Measure W)
81062 * Multi-Benefit Stormwater Optimization and Infrastructure 600,000 - Safe Clean Water Program (Measure W)
850,000 -
Total - Proposed and Pending for 2022 - 23 26,213,033$ 4,768,000$ Combined Total - Proposed and Pending 30,981,033$
* Indicates New Projects for FY 2022-23
** Indicates Newly funded Projects from prior years' Unfunded Projects List City of Pomona 2022-23 Proposed Budget

13 FUNDING SOURCES OF NEW CIP APPROPRIATIONS

Funding Source Proposed Pending
AB 1379 Fund 67,730 -
American Rescue Plan (ARP) Funds 8,100,000 -
American Rescue Plan (ARP) Funds - District 5 125,000 - Community Development Block Grant (CDBG) Fund - 1,048,000 CRRSAA-HIP Federal Grant - 720,000 Gas Fund 1,272,001 -
General Fund 360,000 -
HR2471 Federal Grant - 3,000,000 Measure M Fund 1,680,619 -
Measure R Fund 1,057,924 -
Measure W (Safe Clean Water Program) 1,850,000 - Proposition A Fund 2,222,708 -
Proposition C Fund 3,981,444 -
SB-1/RMRA Fund 3,157,246 -
Series "AN" Bond Proceeds 3,492 -
Series "BC (AN)" Bond Proceeds 32 - Series "BE/BF (AY)" Bond Proceeds 150,420 - Series "BI (AH Low Mod)" Bond Proceeds 206 - Sewer Fund 100,000 -
SoCalREN Revolving Savings Fund Loan Proceeds 1,539,211 - Water Fund 545,000 -
Total 26,213,033 4,768,000
AB 1379
Fund

0.26%
American
Rescue Plan
(ARP) Funds
District 5 ARP
Fund

0.48%
Gas Tax Fund
General Fund

1.37%Measure M
FundMeasure R Fund
Measure W (Safe Clean
Water Program)
Prop A Fund
Prop C Fund
SB-1 / RMRA
Fund
Series "AN" & Ser

BC (AN)

0.01%
Series "BI (AH
Low Mod)"
Bond Proceeds

0.01%
Ser "BE/BF"
Bond Proceeds

0.57%
Sewer Fund

0.38%
SoCalREN
Revolving
Savings Fund
Loan Proceeds
Water Fund

2.08%

6.41%

30.9%

7.06%

12.04%

5.87%

4.85%

8.48%

15.19%

4.04%
2022-23
Proposed by Funding Source

City of Pomona 2022-23 Proposed Budget

14 SUMMARY BY CATEGORY

Expense as Proposed Funding Plan Plan Plan Total Projects Category Title of 2/28/22 Carryover 2022-23 Pending 2023-24 2025-26 Beyond 2026 In CIP Plan Streets 25,140,313 34,274,866 20,516,449 4,640,000 53,535,795 56,018,111 68,576,384 262,701,918 Traffic 1,968,255 5,549,154 1,773,223 128,000 10,692,609 5,754,217 10,682,000 36,547,458 Parks & Facilities 36,689,665 57,290,750 2,519,417 - 2,809,573 2,341,173 8,081,321 109,731,899 Water 978,693 8,901,359 450,420 - 4,800,000 4,300,000 - 19,430,472 Sewer 4,441,820 1,450,569 103,524 - - - - 5,995,913 Storm Drains 205,624 4,387,129 850,000 - 2,663,400 26,700 9,594,867 17,727,720 Miscellaneous 5,164,781 1,754,919 - - 100,000 - - 7,019,700 Total - All Categories 74,589,151 113,608,746 26,213,033 4,768,000 74,601,377 68,440,201 96,934,572 459,155,080 Funded 74,589,151 113,608,746 26,213,033 - - - - 214,410,930 Unfunded - - - 4,768,000 74,601,377 68,440,201 96,934,572 244,744,150 Prior Year
Exp to date
Carryover
22-23
Proposed

5.7%
Pending

1.0%
2023-26
2026+

16.3%
Streets
Traffic

4.3%
Parks & Facilities
Water
Sewer

2.8%
Storm
Drains

2.6%
Misc

31.2%

21.1%

24.7%

37.3%

4.8%

45.0%

3.2%
2022-23 Funded Projects
(Exp. to Date + Carryovers + Proposed) Funding Status by Fiscal Year 15 City of Pomona
Capital Improvement Program

Summary of Projects

City of Pomona 2022-23 Proposed Budget
16 Page #
Expended as of
2/28/22
Remaining
Budget
Proposed
2022/23
Streets
~ Funded Projects ~
ADA Path of Travel - Citywide (CDBG) (FY 17-18 to FY 19-20) 1 1,103,128 151,807 - Alley Improvements - Citywide (CDBG) (FY 17-18 to FY 19-20) 2 102,633 228,604 - Holt Avenue Corridor Improvements 3 - 5,022,041 - Safety Improvements - At-Grade Crossings 4 191,656 194,344 - Subtotals: 1,397,417 5,596,796 -
~ Partially Funded Projects ~
ADA Compliance Program - Curb Ramps, Sidewalks & Public Fac/Struct - CW (Ph.III) 5 2,197,515 22,834 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 20-21) 6 16,920 734,633 67,730 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 21-22) 7 7,128 2,036,363 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 8 - - 950,000 Alley Improvements - D4 (CDBG) (FY 20-21 to FY 22-23) 9 15,248 482,976 - Arrow Highway Improvements 10 - - 799,485 Arrow Highway Median Landscaping 11 - 50,000 - Bridge Rehabilitation Program - Phase II, III & IV 12 6,434 66,584 - Buena Vista Avenue Rehabilitation - Mission Boulevard to 9th Street 13 - 370,000 - Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 14 1,497 1,885,213 4,800,000 Highway Improvements - SR-71 Highway to Fwy Conversion (Caltrans) Phase II 15 58,650 98,847 - Holt Avenue (East) Reconstruction 16 485,728 2,081,057 200,000 Holt Avenue (West) Reconstruction 17 362,943 7,715,083 5,321,722 Major Street Rehabilitation - 2015 Metro Call 18 12,684,758 2,092,936 - Mission Boulevard Rehabilitation: White Avenue to Towne Avenue 19 - 3,392,759 - N. Towne Avenue 20 - 150,000 - Philadelphia Street Rehabilitation - From San Antonio Avenue to ECL 21 - 746,958 - Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements 22 100,250 814,383 4,577,266 Street Improvements and Walking Trail/Steps Rehabilitation 23 - - 250,000 Street Preservation - Citywide (FY 16-17) 24 538,357 114,089 193,000 Street Preservation - Local Citywide (FY 17-18) 25 2,793,418 67,499 - Street Preservation - Local Citywide (FY 19-20) 26 2,216,972 244,571 - Street Preservation - Local (FY 20-21) 27 2,023,226 45,639 - Street Preservation - Local (FY 21-22) 28 11,444 2,807,155 - Street Preservation - Local (FY 22-23) 29 - - 3,157,246 Street Rehabilitation - Districts 1 and 6 30 225 1,109,822 - Street Rehabilitation - Districts 2 and 3 31 2,897 597,103 200,000 Street Rehabilitation - Districts 4 and 5 32 219,286 951,566 - Subtotals: 23,742,896 28,678,070 20,516,449 ~ Unfunded Projects ~
Alley Improvements - Citywide - - - - Median Re-Design Citywide Phase I - - - - Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) - - - - Street Improvements - White Avenue Off-Ramp at I-10 - - - - Street Rehabilitation - Intersection Upgrades - Var Locations - Citywide - - - - Street Rehabilitation - Pacific Street, Mercury Circle and Atlantic Street - - - - Subtotals: - - - Streets Category Totals: 25,140,313 34,274,866 20,516,449 Five Year Capital Improvement Program
City of Pomona 2022-23 Proposed Budget
17 Pending
2022/2023
Plan
2023/24
Plan
2024/25
Plan
2025/26
Plan Beyond
2026
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 1,254,935 Minimal 68555 - - - - - 331,237 Minimal 68556 - - - - - 5,022,041 Minimal 68575 - - - - - 386,000 Minimal 68551 - - - - - 6,994,213 - - - - 5,279,651 7,500,000 Minimal 81055 - 195,558 195,559 - - 1,210,400 Minimal 67932 - 203,836 203,836 203,837 - 2,655,000 Minimal 67934 1,640,000 60,000 - - - 2,650,000 Minimal 67939 - 81,776 - - - 580,000 Minimal 67933 - 15,025,216 - - - 15,824,701 Minimal 71066 - 50,000 - - - 100,000 Minimal 67936 - 175,582 - - - 248,600 Minimal 67928 - 65,000 - - - 435,000 Minimal 68576 - 2,013,290 - - - 8,700,000 Minimal 68573 - 21,252 21,251 - - 200,000 Minimal 68557 - 3,069,235 3,069,235 - - 8,905,255 Minimal 71050 - 100,000 100,000 100,252 - 13,700,000 Minimal 71047 - 1,812,008 - - - 16,589,702 Minimal 67918 - 275,000 275,000 275,000 282,241 4,500,000 Minimal 68574 - 50,000 - - - 200,000 Minimal 67937 - 73,042 - - - 820,000 Minimal 68577 - 3,735,000 11,314,000 - 7,823,101 28,364,000 Minimal 67930 3,000,000 4,550,000 - - - 7,800,000 Minimal 71078 - 4,000,000 4,000,000 4,000,000 7,154,554 20,000,000 Minimal 67920 - 8,000,000 8,000,000 8,000,000 13,139,083 40,000,000 Minimal 68558 - - 2,200,000 3,338,457 - 8,000,000 Minimal 68561 - 2,200,000 2,200,000 1,531,135 - 8,000,000 Minimal 68562 - 3,000,000 2,181,401 - - 8,000,000 Minimal 68572 - 2,000,000 2,000,000 2,000,000 842,754 10,000,000 Minimal 68582 - 860,000 - - - 1,970,047 Minimal 67931 - 860,000 - - - 1,660,000 Minimal 67935 - 860,000 404,574 404,574 - 2,840,000 Minimal 67922 4,640,000 53,335,795 36,164,856 19,853,255 34,521,384 221,452,705 - - - - 22,400,000 22,400,000 Minimal Unassigned - 200,000 - - - 200,000 (10,000) 67924 - - - - 2,700,000 2,700,000 Minimal Unassigned - - - - 4,005,000 4,005,000 Minimal Unassigned - - - - 3,650,000 3,650,000 Minimal Unassigned - - - - 1,300,000 1,300,000 Minimal Unassigned - 200,000 - - 34,055,000 34,255,000 4,640,000 53,535,795 36,164,856 19,853,255 68,576,384 262,701,918 City of Pomona 2022-23 Proposed Budget
18 Page #
Expended as of
2/28/22
Remaining
Budget
Proposed
2022/23
Five Year Capital Improvement Program
Traffic
~ Funded Projects ~
Local Roadway Safety Plan (LRSP) 1 22,784 97,216 - Traffic Operations - Communication Upgrade 2 1,469,436 171,907 - Traffic Signal Improvements - Towne & Philadelphia and Garey & Philadelphia 3 153,393 828,743 - TSSP Project 4 95,142 759,858 - Subtotals: 1,740,755 1,857,724 -
~ Partially Funded Projects ~
Bike Path - San Jose Creek 5 7 1,523,363 - Engineering and Traffic Survey - Citywide 6 64,902 10,098 150,000 Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) 7 - - - Traffic Signal Controller Cabinet Replacement - Citywide 8 - - 300,000 Traffic Signal - Countdown Pedestrian Heads 9 3,952 127,048 - Traffic Signal - Fairplex Drive & Arroyo Drive 10 - 50,000 - Traffic Signal Improvements - Battery Backup System 11 23,428 492,572 - Traffic Signal Modification Project - Towne Avenue and Bonita Avenue 12 - - 50,000 Traffic Signal Pole Replacement - Citywide 13 - - 250,000 Transit Improvement Program - Gold Line 14 135,211 1,488,349 1,023,223 Subtotals: 227,500 3,691,430 1,773,223 ~ Unfunded Projects ~
Crosswalk Enhancements - - - - Reflective Street Name Signs - Replacement - - - - Traffic Signal Improvements - Conduit Replacements - - - - Traffic Signal Modifications - Garey Avenue (McKinley Ave/10 Fwy WB-On Ramps) - - - - Traffic Signal - Roselawn Avenue and Humane Way - - - - Subtotals: - - - Traffic Category Totals: 1,968,255 5,549,154 1,773,223 Parks & Facilities
~ Funded Projects ~
City Facilities - Roof Replacements and Repairs 1 42,213 1,145,787 - City Hall Complex Remodel and Flooring 2 255,099 17,717 - City Yard Fuel Station Repairs 3 - 150,000 - Civic Center Plaza Rehabilitation 4 - 810,720 - Emergency Shelter Annex / Water Utility Access 5 1,147,655 246,517 206 Energy Efficiency Upgrades - Pomona Public Library & Palomares Park Community Center 6 - - 1,539,211 Fire - New Facility 7 605 65,000 - Hamilton Park Renovation 8 127,948 1,372,052 - Hydration Stations Upgrades 9 - 57,425 245,000 Landscape Improvements - Various Locations 10 - 230,000 200,000 Park Improvements - ADA Accessibility Rubberized Playground Surfacing Replacement 11 - 250,000 - Park Improvements - Palomares Park HVAC System Replacement 12 - 130,000 - Park Light Poles 13 18,835 11,165 - Park Restroom Construction and Replacment 14 - 2,500,000 - Parks and Facilities Master Plan 15 96,115 153,885 10,000 Phil and Nell Soto Park 16 2,751,032 122,216 - Police - Elevator Upgrade 17 37,877 142,123 - Police - Main Facility and Fire Station 181 Roof Repl, Demo, Abatement & Buildback 18 7,054,047 44,791 - Police - Range Sound Mitigation 19 2,227,288 14,178 - Pomona Library Facility Improvements 20 221,504 106,496 - Pomona Transit Bridge Improvements and Beautification 21 1,795,751 29,833 - Pomona Transit Center ADA Improvements 22 - 600,000 400,000 VPD - Parking Lots Rehabilitation II 23 - 571,195 - Water Resources Building 24 8,267,403 30,748,162 - Year-Round Emergency Shelter 25 11,707,380 1,250,482 - Subtotals: 35,750,752 40,769,744 2,394,417 City of Pomona 2022-23 Proposed Budget
19 Pending
2022/2023
Plan
2023/24
Plan
2024/25
Plan
2025/26
Plan Beyond
2026
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 120,000 Minimal 68570 - - - - - 1,641,343 Minimal 58382 - - - - - 982,136 Minimal 68549 - - - - - 855,000 Minimal 76026 - - - - - 3,598,479 - 8,136,757 - - - 9,660,127 Minimal 58072 - 24,852 - - - 249,852 Minimal 68567 128,000 872,000 500,000 405,000 - 1,905,000 Minimal 64777 - - - - 3,361,000 3,661,000 Minimal 68578 - 194,000 - - - 325,000 Minimal 68563 - 150,000 150,000 150,000 100,000 600,000 1,200 68564 - - - 366,000 - 882,000 Minimal 68554 - 400,000 - - - 450,000 1,500 68580 - - - - 3,357,000 3,607,000 Minimal 68579 - 450,000 450,000 3,453,217 - 7,000,000 Minimal 68559 128,000 10,227,609 1,100,000 4,374,217 6,818,000 28,339,979 - 10,000 10,000 10,000 20,000 50,000 Minimal Unassigned - 180,000 130,000 130,000 130,000 570,000 Minimal Unassigned - - - - 3,114,000 3,114,000 Minimal Unassigned - 275,000 - - - 275,000 Minimal 68550 - - - - 600,000 600,000 Minimal Unassigned - 465,000 140,000 140,000 3,864,000 4,609,000 128,000 10,692,609 1,240,000 4,514,217 10,682,000 36,547,458 - - - - - 1,188,000 Minimal 71059 - - - - - 272,816 Minimal 74115 - - - - - 150,000 Minimal 71057 - - - - - 810,720 Minimal 71063 - - - - - 1,394,378 Minimal 71053 - - - - - 1,539,211 (62,480) 71077 - - - - - 65,605 Minimal 72060 - - - - - 1,500,000 Minimal 71070 - - - - - 302,425 Minimal 71073 - - - - - 430,000 Minimal 81059 - - - - - 250,000 Minimal 71074 - - - - - 130,000 Minimal 71075 - - - - - 30,000 Minimal 68569 - - - - - 2,500,000 Minimal 71079 - - - - - 260,000 Minimal 71072 - - - - - 2,873,248 22,000 71040 - - - - - 180,000 Minimal 71064 - - - - - 7,098,838 Minimal 73369 - - - - - 2,241,466 Minimal 51308 - - - - - 328,000 Minimal 74120 - - - - - 1,825,584 Minimal 67927 - - - - - 1,000,000 Minimal 67938 - - - - - 571,195 Minimal 71081 - - - - - 39,015,565 (15,000) 93135 - - - - - 12,957,862 1,000,000 71044 - - - - - 78,914,913 City of Pomona 2022-23 Proposed Budget
20 Page #
Expended as of
2/28/22
Remaining
Budget
Proposed
2022/23
Five Year Capital Improvement Program
~ Partially Funded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 21-22) 26 - 4,840 - Community Center and Swimming Pool Upgrades 27 10,529 289,471 - Downtown Parking Structures 28 571,155 14,099,684 - Fleet Shop Vehicle Hoist Replacements 29 336,925 413,075 - Measure A Park Improvements - Citywide 30 - 1,689,240 - Westmont Community Center Entryway Trellis 31 20,304 24,696 125,000 938,913 16,521,006 125,000
~ Unfunded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 22-23) - - - - City Yard Upgrades - Monterey - - - - Ganesha Park Lighting - - - - Martin Luther King Park Playground Equipment Replacement - - - - Phillips Ranch Playground Equipment Replacement - - - - Powers Park Playground Equipment Replacement - - - - Rehabilitation of MLK, Washington & Westmont Park Parking Lots - - - - Tony Cerda Park Restroom Remodel - - - - Veterans Park - Synthetic Soccer Fields Replacement - - - - Washington Park Improvements - - - - Subtotals: - - - Parks & Facilities Category Totals: 36,689,665 57,290,750 2,519,417 Water
~ Funded Projects ~
Annual Water Main Replacements 1 204,995 1,193,810 150,420 Electrical Improvements and Upgrades Phase I 2 - 1,000,000 - Pipeline Replacement Phase I 3 433,580 1,066,420 - Recycled Water - Infrastructure Rehabilitation 4 91,203 158,797 - Reservoir Assessment and Rehabilitation Design - Various Locations 5 68,457 381,543 - Reservoir/Treatment/Production Rehabilitation 6 101,392 4,172,608 - Water Main Replacements - Design 7 53,625 346,375 - Water Mains - Ellen Place 8 25,441 281,806 100,000 Well Rehabilitations Phase I 9 - 300,000 200,000 Subtotals: 978,693 8,901,359 450,420 ~ Unfunded Projects ~
Pipeline Replacements (FY 23-24) - - - - Pipeline Replacements (FY 24-25) - - - - Pipeline Replacements (FY 25-26) - - - - Reservoir 2C Recoat - - - - Reservoir 6 Roof Replacement - - - - Well Rehabilitations (FY 23-24) - - - - Well Rehabilitations (FY 24-25) - - - - Well Rehabilitations (FY 25-26) - - - - Subtotals: - - - Water Category Totals: 978,693 8,901,359 450,420 Sewer
~ Funded Projects ~
Sewer Force Mains - Pumping Plants 1, 2 and 3 Design 1 158,446 61,554 103,524 Sewer Main Replacements - Design 2 124,715 475,285 - Sewer Pipeline Condition Assessment 3 - 500,000 - Sewer Pipeline Replacement - Citywide (Phase IV) 4 4,158,659 413,730 - Sewer Category Totals: 4,441,820 1,450,569 103,524 Storm Drains
~ Funded Projects ~
Drainage Master Plan 1 75,191 440,129 - Fairplex Stormwater Capture 2 - 2,900,000 - Storm Drain Inlet Full Capture Trash Devices 3 12,644 290,856 - Storm Water Lift Stations Rehabilitation 4 - 225,000 250,000 Subtotals: 87,835 3,855,985 250,000 City of Pomona 2022-23 Proposed Budget
21 Pending
2022/2023
Plan
2023/24
Plan
2024/25
Plan
2025/26
Plan Beyond
2026
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - 190,160 195,000 Minimal 71058 - 200,000 - - - 500,000 Minimal 71062 - - - - 1,941,161 16,612,000 150,000 73368 - 348,781 348,782 - - 1,447,563 Minimal 71056 - 500,000 1,000,000 810,760 - 4,000,000 Minimal 71080 - 20,000 - - - 190,000 Minimal 71071 - 1,068,781 1,348,782 810,760 2,131,321 22,944,563 - - - - 1,950,000 1,950,000 Minimal Unassigned - 600,000 - - - 600,000 Minimal Unassigned - 150,000 - - - 150,000 Minimal Unassigned - 165,454 - - - 165,454 Minimal Unassigned - 47,669 - - - 47,669 Minimal Unassigned - 47,669 - - - 47,669 Minimal Unassigned - - 181,631 - - 181,631 Minimal Unassigned - 150,000 - - - 150,000 Minimal Unassigned - - - - 4,000,000 4,000,000 Minimal Unassigned - 580,000 - - - 580,000 Minimal Unassigned - 1,740,792 181,631 - 5,950,000 7,872,423 - 2,809,573 1,530,413 810,760 8,081,321 109,731,899 - - - - - 1,549,225 Minimal 95022 - - - - - 1,000,000 Minimal 95083 - - - - - 1,500,000 (75,000) 95084 - - - - - 250,000 Minimal 95080 - - - - - 450,000 Minimal 95081 - - - - - 4,274,000 Minimal 95082 - - - - - 400,000 Minimal 95079 - - - - - 407,247 Minimal 95029 - - - - - 500,000 15,000 95085 - - - - - 10,330,472 - 1,500,000 - - - 1,500,000 (75,000) Unassigned - - 1,500,000 - - 1,500,000 (75,000) Unassigned - - - 1,500,000 - 1,500,000 (75,000) Unassigned - - 700,000 - 700,000 Minimal Unassigned - 3,000,000 - - - 3,000,000 Minimal Unassigned - 300,000 - - - 300,000 Minimal Unassigned - - 300,000 - - 300,000 Minimal Unassigned - - - 300,000 - 300,000 Minimal Unassigned - 4,800,000 2,500,000 1,800,000 - 9,100,000 - 4,800,000 2,500,000 1,800,000 - 19,430,472 - - - - - 323,524 Minimal 86023 - - - - - 600,000 Minimal 86025 - - - - - 500,000 300,000 86026 - - - - - 4,572,389 Minimal 86022 - - - - - 5,995,913 - - - - - 515,320 Minimal 81053 - - - - - 2,900,000 Minimal 81060 - - - - - 303,500 Minimal 81057 - - - - - 475,000 Minimal 81056 - - - - - 4,193,820 City of Pomona 2022-23 Proposed Budget
22 Page #
Expended as of
2/28/22
Remaining
Budget
Proposed
2022/23
Five Year Capital Improvement Program
~ Partially Funded Projects ~
Multi-Benefit Stormwater Optimization and Infrastructure 5 - - 600,000 Pedley Spreading Grounds - Pond Enhancements 6 4,656 531,144 - Subtotals: 4,656 531,144 600,000 ~ Unfunded Projects ~
Alley Drainage Improvements - Acacia Street - 61,673 - - Catch Basin - Mission Boulevard (at Phillips Drive) - 51,460 - - City Facilities Drainage Upgrade - - - - Storm Drain - East End Avenue (Mission Blvd to San Antonio Wash) - - - - Storm Drain Facility and Pavement Reconstruction - Lincoln Ave & Como Dr - - - - Storm Drain Facility - Mission Boulevard and Reservoir Street - - - - Storm Drain Facility - Paige Drive (N/O Sunset Dr) - - - - Storm Drain Facility Reconstruction - 515 E. McKinley Avenue - - - - Storm Drain Facility Reconstruction - Palomares Street and First Street - - - - Storm Drain Facility Upgrade - 1234 W. Eighth Street - - - - Storm Drain Improvements - 1257 Colfax Court - - - - Storm Drain Improvements - Densmore Street and Alvarado Street - - - - Storm Drain Improvements - Holt Avenue and Fairplex Drive (N/W Corner) - - - - Storm Drain Improvements - Pavilion Drive and Breon Street - - - - Storm Drains - Regional Basins - - - - Storm Drain Study and Improv - Jefferson/Eleanor & McKinley/Palomares - - - - Subtotals: 113,133 - - Storm Drains Category Totals: 205,624 4,387,129 850,000 Miscellaneous Capital Projects
~ Funded Projects ~
City Lot Remediation 1 4,474,016 428,067 - Financial Software Project 2 630,362 217,255 - Technology - Work Order and Management System 3 28,532 991,468 - Subtotals: 5,132,910 1,636,790 -
~ Partially Funded Projects ~
Underground Storage Tanks - Work and Removal Plans 4 31,871 118,129 - Subtotals: 31,871 118,129 - Miscellaneous Category Totals: 5,164,781 1,754,919 - Grand Total - All Categories: 74,589,151 113,608,746 26,213,033 City of Pomona 2022-23 Proposed Budget
23 Pending
2022/2023
Plan
2023/24
Plan
2024/25
Plan
2025/26
Plan Beyond
2026
Total Project
Cost
Impact to
Future
Operating
Project
Number
- 400,000 - - - 1,000,000 Minimal 81062 - 2,263,400 26,700 - - 2,825,900 Minimal 81058 - 2,663,400 26,700 - - 3,825,900 - - - - 517,327 579,000 Minimal 67773 - - - - 202,540 254,000 Minimal 67658 - - - - 50,000 50,000 Minimal Unassigned - - - - 1,500,000 1,500,000 Minimal Unassigned - - - - 125,000 125,000 Minimal Unassigned - - - - 150,000 150,000 Minimal Unassigned - - - - 175,000 175,000 Minimal Unassigned - - - - 125,000 125,000 Minimal Unassigned - - - - 170,000 170,000 Minimal 67915 - - - - 175,000 175,000 Minimal Unassigned - - - - 100,000 100,000 Minimal Unassigned - - - - 115,000 115,000 Minimal Unassigned - - - - 1,400,000 1,400,000 Minimal Unassigned - - - - 150,000 150,000 Minimal Unassigned - - - - 3,140,000 3,140,000 Minimal Unassigned - - - - 1,500,000 1,500,000 Minimal Unassigned - - - - 9,594,867 9,708,000 - 2,663,400 26,700 - 9,594,867 17,727,720 - - - - - 4,902,083 Minimal 71021 - - - - - 847,617 Minimal 71048 - - - - - 1,020,000 Minimal 71060 - - - - - 6,769,700 - 100,000 - - - 250,000 Minimal 71061 - 100,000 - - - 250,000 - 100,000 - - - 7,019,700 4,768,000 74,601,377 41,461,969 26,978,232 96,934,572 459,155,080

5/4/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:37AMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0000 AL

L DEPARTMENTS
40010 17,287,321.79 18,730,179.47 18,579,405 10,466,810. 11 19,096,809 19,404,335Secured Property Tax 56% 103% 4% 40013 17,576,819.00 18,846,955.00 18,988,307 9,573,073.00 18,140,541 20,457,657Property Tax In-Lieu of VLF 50% 96% 8% 40014 1,341,752.17 1,525,466.20 1,300,000 782,015.30 1,584,959 1,650,000SB211 Pass Thru 60% 122% 27% 40017 715,217.41 2,850,193.83 750,000 487,483.03 1,700,665 2,187,320Residual RPTTF Revenue 65% 227% 192% 40020 863,315.63 826,368.19 612,213 682,120.17 808,237 604,834Unsecured Property Tax 111% 132% 1-% 40027 85,997.10 88,148.54 86,000 42,450.76 85,000 85,000Homeowners Exemption 49% 99% 1-% 40030 382,279.30 747,741.66 350,000 370,863.46 500,000 400,000Prior Yr & Supplementals 106% 143% 14% 40031 29,581.84 56,319.26 30,000 42,389.10 50,000 30,000Property Tax Penalties 141% 167% 0% 44,819,14638,282,284.24 43,671,372.15 40,695,925 22,447,204.93 41,966,211All Property Taxes 0% 102% 10 % 40080 17,442,734.56 18,660,561.31 20,356,846 12,774,632.47 21,948,960 21,783,922Sales & Use Tax 63% 108% 7% 40086 1,710,427.86 1,846,292.19 1,850,000 1,226,011.32 1,850,000 1,850,0001/2 Cent Sales Tax - PSAF 66% 100% 0% 40121 11,254,834.91 13,833,879.35 14,579,000 9,448,683.77 16,222,000 16,480,000Transaction&Use Tax-Measure PG 65% 1 11% 13% 40,113,92230,407,997.33 34,340,732.85 36,785,846 23,449,327.56 40,020,960All Sales & Use Tax 0% 102% 9 % 40106 8,053,541.41 8,950,530.14 8,150,000 7,186,668.15 8,150,000 8,200,000Utility Users Tax-Electricity 88% 100% 1% 40107 1,988,042.92 2,120,155.10 1,700,000 1,521,955.92 2,000,000 2,250,000Utility Users Tax-Gas 90% 118% 32% 40108 2,744,584.73 2,294,876.13 2,500,000 1,484,972.89 2,300,000 2,200,000Utility Users Tax-Telecomm 59% 92% 12-% 40109 2,444,998.28 2,836,791.26 2,880,000 1,960,846.25 2,880,000 3,000,000Utlity Users Tax-Water 68% 100% 4% 40112 331,594.84 340,490.00 345,594 345,594.00 345,594 368,403Utility Users Tax-Max/Mini 100% 100% 7% 16,018,40315,562,762.18 16,542,842.63 15,575,594 12,500,037.21 15,675,594All Utility Tax 0% 102% 3 % 40060 4,377,595.61 4,173,402.09 3,599,400 3,576,030.75 3,909,428 4,400,000Business Licenses 99% 109% 22% 40082 2,431,754.82 2,181,603.04 1,150,000 1,569,546.67 2,200,000 2,300,000Transient Occupancy Tax 136% 191% 100% 40083 0.00 0.00 0 4,156.78 5,000 3,000Amusement Tax 0% 0% 0% 40084 1,766,725.40 2,059,906.20 1,500,000 2,337,600.68 2,500,000 1,825,000Property Transfer Tax 156% 167% 22% 40145 1,686.06 1,670.82 1,000 1,365.89 1,400 1,675BusLic SB1186/AB1379 Adm Fee 137% 140% 68% 40200 1,585,489.59 1,724,047.84 1,600,000 407,207.32 1,600,000 1,700,000Franchise Fees-General 25% 100% 6% 40203 3,233,073.14 3,271,476.07 3,224,884 1,756,900.73 3,224,884 3,250,000Franchise Fees-Refuse Haulers 54% 100% 1% 40213 123,725.00 139,200.00 151,667 81,550.00 151,667 125,000Franchise Fees- Tow 54% 100% 18-%
40431 0.00 0.00 760,000 993,771.25 1,128,689 2,600,000Cannabis Business Tax(Mesr PC) 131% 149% 242% 40691 6,571.19 18,343.67 15,000 16,393.86 18,500 18,500Business License Admin Fee 109% 123% 23% 16,223,17513,526,620.81 13,569,649.73 12,001,951 10,744,523.93 14,739,568All Other Taxes 0% 102% 35 % 40063 413,984.02 288,461.01 300,000 161,794.74 300,000 250,000Business Lic Penalties 54% 100% 17-% 40217 321,073.67 65.84 0 324,288.76 400,000 400,000Utility Billing Late Fees 0% 0% 0% 40230 15,089.01 1,451.57 20,000 7,429.33 7,000 5,000Fines 37% 35% 75-% 1 5/4/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:37AMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
40231 14,080.16 21,759.37 17,000 6,775.79 17,000 17,000Municipal Court Fines 40% 100% 0% 40235 137,302.25 249,585.70 75,000 124,982.80 167,000 135,000Code Enforcement Citations 167% 223% 80% 40237 768,746.04 654,295.29 695,000 423,194.66 695,000 734,600Parking Violations 61% 100% 6%
40238 477,006.29 216,276.39 500,000 162,127.08 500,000 533,000Parking Viol Late Fines 32% 100% 7% 40280 236,618.16 200,783.13 189,000 132,084.20 189,000 194,924Traffic Safety Fines 70% 100% 3% 2,269,5242,383,899.60 1,632,546.62 1,796,000 1,342,677.36 2,275,000All Fines 0% 102% 26 % 40021 157,901.12 197,903.16 230,000 163,028.42 200,000 200,000Lease-Wireless Comm Eq 71% 87% 13-% 40190 7.00 7.00 7 0.00 7 7Rentals - Property 0% 100% 0% 40191 33,084.76 1,565.99 6,563 4,475.50 7,936 23,500Rentals - Facilities 68% 121% 258% 40224 306,669.22 217,360.50 206,172 23,052.44 206,172 224,527Investment Earnings-Pooled Csh 11% 100% 9% 40246 143,678.03 4,835.03 0 176,197.76 0 0GASB 31 Adjustment 0% 0% 0% 448,034641,340.13 412,001.62 442,742 14,358.60 414,115All Rev from Use of $ & Prop 0% 102% 1 % 40210 122,129.45 113,548.38 113,548 0.00 113,548 115,000Motor Vehicle In-Lieu Tax 0% 100% 1% 115,000122,129.45 113,548.38 113,548 0.00 113,548All Intergovernmental Taxes 0% 102% 1 % 40171 34,713.61 21,058.56 16,000 13,385.52 16,000 77,000Police Training Fees (POST) 84% 100% 381% 40389 77,561.00 71,719.00 70,000 139,898.00 139,898 70,000Mandated Cost Reimb 200% 200% 0% 40640 13,565.00 0.00 0 0.00 0 0Prisoner Housing Pgm 0% 0% 0% 40873 0.00 0.00 4,000 0.00 4,000 0Grant-State 0% 100% 0% 40905 0.00 1,911,546.00 0 0.00 0 0Corona Virus Relief Funds 0% 0% 0% 147,000125,839.61 2,004,323.56 90,000 153,283.52 159,898All Other Intergovernmental 0% 102% 63 % 40046 10,510.76 653.00 2,000 0.00 0 0Adult Entertainment Permits 0% 0% 0% 40048 9,899.75 5,940.25 6,930 5,940.00 6,930 7,920Entertainment Permit 86% 100% 14% 40061 653,390.51 406,693.76 400,000 346,597.33 450,000 400,000Contractor's Job Fee 87% 113% 0% 40064 108,395.91 13,685.59 0 36,502.82 50,000 50,000Pari-Mutuel 0% 0% 0% 457,920782,196.93 398,295.42 408,930 389,040.15 506,930All Licenses 0% 102% 12 % 40054 324.00 456.00 200 324.00 200 200Food Vendor Permits 162% 100% 0% 40090 2,058,051.82 1,541,952.33 1,600,000 1,477,273.81 1,600,000 2,000,000Building Permits 92% 100% 25% 40250 128,676.82 143,197.91 100,000 150,667.50 200,000 200,000Engineering Permits 151% 200% 100% 40251 155,948.54 154,633.70 20,000 0.00 0 8,000Cannabis Permit Fee 0% 0% 60-% 40259 1,472.00 1,079.00 500 763.60 300 500VFH Operator Permit 153% 60% 0% 40260 80,476.00 2,357.00 0 0.00 0 0Fire Permits & Inspections 0% 0% 0% 40266 2,649.00 629.00 500 760.00 100 100VFH Driver Permit 152% 20% 80-% 40282 70,596.00 71,180.00 150,000 38,120.00 150,000 150,000Alarm Permit Fees 25% 100% 0% 2,358,8002,498,194.18 1,915,484.94 1,871,200 1,667,908.91 1,950,600All Permits 0% 102% 26 % 2 5/4/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:37AMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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40050 1,282,955.32 1,339,361.97 2,480,770 2,048,485.77 2,730,770 2,300,000Plan Check Fee 83% 1 10% 7-% 40055 664.00 892.00 600 297.00 174 600Food Vendor Veh Insp 50% 29% 0% 40111 137,426.09 0.00 0 280,200.68 305,000 145,000Parking Fees-Fairplex 0% 0% 0% 40115 135,848.64 212,301.15 301,974 445,401.50 450,000 473,000Admin Review Fee 147% 149% 57% 40116 83,160.00 83,160.00 110,000 62,720.00 110,000 125,000On Street Parking Permits 57% 100% 14% 40120 29,617.55 67,438.85 25,000 79,500.02 35,000 35,000Abate Hazardous Bldg 318% 140% 40% 40125 322,606.83 292,889.56 331,091 168,810.00 331,091 331,091Major Review Fee 51% 100% 0% 40140 22,564.70 35.00 0 0.00 0 10,000Passport Acceptance Fee 0% 0% 0% 40155 1,000,000.00 1,000,000.00 1,000,000 160,913.57 1,000,000 1,000,000Host Fee 16% 100% 0% 40354 0.00 0.00 600 0.00 0 0CBT Annual Registration Fee 0% 0% 0% 40427 1,392,455.72 302,489.82 500,000 310,391.53 400,000 350,000New Construction Tax 62% 80% 30-% 40660 11,016.00 7,344.00 9,000 4,080.00 15,000 15,000Vacant Property Reg Fee 45% 167% 67% 40680 1,380.00 30.00 338 200.00 500 1,000Custodial Fees 59% 148% 196% 40692 0.00 0.00 0 1,083.50 2,000 4,000CUP Inspection Drawdown Fee 0% 0% 0% 4,789,6914,419,694.85 3,305,882.35 4,759,373 3,562,083.57 5,379,535All Fees 0% 102% 1 % 40225 1,664.82 597.91 0 2,014.89 2,300 0Bad Debt Collected 0% 0% 0% 40226 293.88 304.75 0 278.02 300 300Miscellaneous Income 0% 0% 0% 40423 673,016.00 583,558.42 650,000 178,190.98 1,575,000 600,000Paramedic Pass Thru 27% 242% 8-% 40424 1,435.25 1,609.54 2,000 50.00 2,000 2,000Damage to City Property 3% 100% 0% 40530 248.01 688.59 0 67.53 0 0Over & Short 0% 0% 0%
40842 9,588.25 19,956.57 13,000 1,858.97 13,000 13,000Ins Recovery 14% 100% 0% 40845 181.60 21,766.71 15,000 0.00 10,000 20,000Donations 0% 67% 33% 40910 0.00 289,673.06 250,000 17,999.55 18,000 35,024Project/Program Revenue 7% 7% 86-% 40925 27,295.76 1,501.45 15,000 0.00 15,000 15,000Release of Pol Held Funds 0% 100% 0% 40931 0.00 210,185.56 0 0.00 0 0Reimbursement from LA County 0% 0% 0% 42330 80,116.91 109,441.48 0 2,023.00 2,000 2,000Restitution/Settlement 0% 0% 0% 49001 0.00 23,162.47 0 0.00 0 0NCR Prior Years Revenues 0% 0% 0% 687,324793,344.46 1,216,121.57 945,000 202,482.94 1,637,600All Other Misc Revenue 0% 102% 27-% 40170 72,452.14 94,446.73 67,000 28,046.02 67,000 67,660Police Revenues 42% 100% 1% 40174 14,240.56 10,500.00 11,400 3,825.00 11,400 12,153Firing Range Fees 34% 100% 7% 40175 110,236.37 81,758.72 120,000 55,522.73 120,000 127,920Jail Booking Fees 46% 100% 7% 40177 1,480,918.61 488,086.86 1,325,575 475,266.67 1,396,075 1,801,700Reimbursable Services 36% 105% 36% 40185 20,721.10 11,848.75 20,000 6,657.92 20,000 21,320DUI Cost Recovery 33% 100% 7% 40284 223,091.10 224,961.80 210,000 168,190.00 210,000 223,860Processing Fees-Police 80% 100% 7% 40305 0.00 0.00 500 0.00 500 0Tree Hugger 0% 100% 0%
40330 218,698.53 217,877.03 165,000 341,352.93 500,000 500,000Sale of service 207% 303% 203% 3 5/4/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:37AMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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40360 12,744.00 37,664.00 20,945 14,874.00 20,945 20,000Street/Engr Misc 71% 100% 5-% 40380 79,450.09 75,582.24 82,645 1
19,213.29 133,233 31,040All Other Revenues 144% 161% 62-% 40385 4,876.00 0.00 3,000 0.00 0 0Library Trivia Bee 0% 0% 0% 40510 18,522.50 8,069.50 11,225 15,066.11 22,725 22,000Swimming Pool Revenue 134% 202% 96% 40560 2,340.00 0.00 0 0.00 0 0Senior Dances 0% 0% 0%
40610 209,095.25 32,796.50 34,875 40,881.20 50,625 45,000Municipal Sports Revenue 117% 145% 29% 40611 6,560.00 1,120.00 2,500 5,960.00 7,500 7,000Swim Lessons 238% 300% 180% 40620 923.06 30.00 0 0.00 0 0Non Resident Library Card 0% 0% 0% 40621 159,999.30 168,000.00 176,400 117,600.00 176,400 176,400DPOA Services 67% 100% 0% 40625 0.00 200,000.00 100,000 100,000.00 100,000 100,000Code Enforcement Svcs 100% 100% 0% 40916 870,646.81 636,623.32 1,014,775 599,543.80 1,014,775 1,014,775Reimbursement fr Other Agency 59% 100% 0% 4,170,8283,505,515.42 2,289,365.45 3,365,840 2,091,999.67 3,851,178All Charges for Services 0% 102% 24 % 80702 1,810,106.00 1,781,235.00 1,700,000 882,249.62 1,764,499 1,850,692Transfer From Water Fund 52% 104% 9% 80723 144,272.23 50,078.03 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 0.00 0.00 8,445,847 1,214,480.00 1,422,585 7,068,278Trnsf frm American Rescue Plan 14% 17% 16-% 8,918,9701,954,378.23 1,831,313.03 10,145,847 2,096,729.62 3,187,084All Transfers In 0% 102% 12-% 40404 133,368.00 0.00 0 0.00 0 0Sale of Land/Property 0% 0% 0% 80400 500.00 17,040.00 0 15,404.00 15,404 7,550Sale of Capital Assets 0% 0% 0% 7,550133,868.00 17,040.00 0 15,404.00 15,404All Other Financing Sources 0% 102% 0 % 115,140,065.42 123,260,520.30 128,997,796.00 80,677,061.97 0% 131,893,225 102% 141,545,287 10 %T otal Revenue Proposed Staffing Changes 0.00 16,000 0.00 0 520,418 51006 3,153%0%0.00 0% Earnings & Benefits 44,400,682.05 50,680,586 34,658,537.34 48,449,929 52,353,042 51012 3%96%51,930,693.41 68% All Overtime - Non Sworn 984,192.73 899,492 821,060.75 1,003,907 958,417 51030 7%1 12%1,036,757.17 91%
Holiday - Sworn 293,883.86 324,000 286,788.40 323,500 328,501 51032 1%100%287,354.88 89% Overtime-Police Sworn 2,392,153.05 1,446,955 2,156,575.65 2,696,327 1,850,789 51039 28%186%2,872,063.39 149% Hourly 1,425,842.44 2,337,917 1,424,933.55 1,979,542 2,842,440 51040 22%85%1,791,924.43 61% Holiday - Non Sworn 138,198.17 192,145 160,693.72 222,318 188,250 51042 2-%116%160,309.83 84% Fair-Fairplex 0.00 555,068 0.00 555,068 610,000 51045 10%100%610,244.61 0% Overtime-Special (Reimb) 366,675.10 577,098 312,074.43 406,000 581,000 51046 1%70%461,338.07 54% Fair-City 0.00 0 0.00 154,343 117,000 51050 0%0%98,743.67 0% Overtime-Court 67,454.34 100,000 52,605.01 95,000 100,000 51052 0%95%76,212.41 53% Retirement/Termination Payout 878,819.25 244,296 539,933.80 560,470 804,800 51059 229%229%946,745.36 221% Callback Pay 8,903.18 9,450 17,016.81 36,745 9,750 51066 3%389%6,909.17 180% 4 5/4/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:37AMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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Standby - Sworn 214,364.28 207,400 490,476.55 569,726 352,700 51071 70%275%221,807.97 236% T
otal Buybacks 218,644.30 280,616 149,982.94 156,266 286,588 51080 2%56%204,207.45 53% Vacancy Factor 0.00 0 0.00 0 350,000-59994 0%0%0.00 0%
60,705,311.82 51,389,812.75 57,871,023 41,070,678.95 57,209,141 61,553,695 Total Staffing 6%71% 99% Principal Paid 0.00 0 0.00 0 197,989 52968 0%0%46,633.00 0% 46,633.00 0.00 0 0.00 0 197,989 Total Debt Service 0%0% 0% Temporary Agency Svcs 0.00 0 0.00 0 0 51055 0%0%79,765.65 0% Office Supplies 139,888.28 152,340 71,800.27 135,937 171,217 52060 12%89%119,340.97 47% Postage 50,187.37 65,115 28,902.05 56,098 60,408 52063 7-%86%48,825.27 44% Printing & Copying 83,383.96 111,512 41,210.67 107,313 112,431 52064 1%96%70,769.63 37% Other Expense 12,699.58 19,770 5,053.85 20,178 25,770 52080 30%102%16,370.22 26% Other General Expense 550.74 1,500 1,317.94 1,500 1,500 52082 0%100%957.88 88% Miscellaneous Helicopter Parts 0.00 0 0.00 0 0 52085 0%0%74,970.00 0% Misc Helicopter Expense 0.00 36,000 21,000.00 36,000 36,000 52088 0%100%0.00 58% Mileage Reimbursement 466.88 5,750 886.22 4,527 6,375 52090 11%79%3,323.78 15% Other Rentals 128,659.04 121,368 87,722.63 121,368 124,786 52110 3%100%116,912.16 72% Prof Development - Training 14,245.91 80,729 41,817.83 86,419 128,249 52130 59%107%55,146.74 52% Dues, Subscriptions & Certs 96,527.21 147,815 109,998.93 141,905 150,195 52140 2%96%98,682.24 74% Legal Books & Periodicals 0.00 0 0.00 0 0 52144 0%0%2,238.46 0% Advertising - Personnel 1,928.00 6,000 1,975.00 6,000 6,000 52162 0%100%3,488.00 33% Building and Yard Repairs 223,278.33 197,520 134,050.39 176,063 152,000 52170 23-%89%259,559.85 68% Chamber of Commerce 50,000.00 50,000 37,500.00 50,000 50,000 52188 0%100%50,000.00 75% Pomona Econ Opp Ctr 75,000.00 75,000 37,500.00 75,000 75,000 52189 0%100%75,000.00 50% Community Programs 128.76 2,500 1,888.24 2,500 8,500 52190 240%100%374.49 76% Advertising 21,715.69 31,810 20,551.62 36,210 31,810 52191 0%114%41,348.30 65% Performance/Artist Fee 0.00 10,600 0.00 10,600 10,000 52196 6-%100%6,851.72 0% Janitorial Supplies 31,709.48 37,250 24,263.57 36,950 42,250 52210 13%99%35,790.15 65% Playground Area/Equip 57,775.37 36,732 26,865.03 36,732 50,000 52262 36%100%4,575.96 73% Appraisal Services 0.00 1,500 0.00 1,500 1,500 52277 0%100%0.00 0% City Code Update/Printing 9,645.13 12,000 782.50 12,000 12,000 52280 0%100%5,842.54 7% Consultant Services 316,173.06 250,000 0.00 0 0 52281 0%0%0.00 0% 5 5/4/2022 C I T Y O F P O M O N A
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Special Programs 42,568.47 65,680 19,333.44 45,725 71,180 52282 8%70%34,146.37 29% Controllable Contract Services 733,082.47 2,272,099 848,977.80 1,962,018 2,102,529 52285 7-%86%918,426.91 37% Auction Expenses 0.00 50 0.00 50 50 52286 0%100%0.00 0% Meritorius Service
Awards 3,969.72 3,000 1,956.97 3,000 4,000 52291 33%100%22.22 65% OES 139,804.33 228,011 26,734.52 150,000 78,011 52310 66-%66%0.00 12% Employee Relations Committee 7,069.13 12,000 0.00 5,000 25,000 52311 108%42%3,255.00 0% Outside Legal Services 70,095.20 342,370 35,267.13 331,300 381,800 52323 12%97%186,315.85 10% Radio Repairs 12,023.89 12,112 10,357.01 12,112 12,112 52330 0%100%6,916.49 86% Departmental Expense 2,173.76 18,402 3,057.94 13,302 48,404 52350 163%72%7,074.05 17% Prisoner Meals 22,695.13 51,850 14,317.64 51,850 51,850 52354 0%100%34,559.92 28% Uniforms 1,157.53 2,395 1,447.12 2,395 2,395 52375 0%100%1,049.33 60% Vehicle Maintenance/Repair 0.00 2,352 2,351.91 2,352 3,000 52380 28%100%0.00 100% Equipment Maint/Repair 16,853.44 23,900 11,002.71 23,900 24,200 52381 1%100%21,629.35 46% Towing Non-City Veh 3,429.00 3,000 430.00 2,000 3,000 52385 0%67%3,000.00 14% Small Tools & Equipment 139,858.95 198,180 71,288.19 162,690 125,629 52402 37-%82%102,848.92 36% Computer Related Acquisitions 224,879.77 185,925 65,572.49 185,883 168,711 52403 9-%100%174,114.28 35% Helicopter Maintenance 250,233.64 65,502 40,476.63 86,502 57,700 52415 12-%132%44,234.23 62% Vehicle Expense-Outside Vendor 127,481.05 168,315 88,790.22 168,315 108,025 52425 36-%100%134,866.45 53% Other Supplies/Materials 108,830.46 67,350 27,991.21 70,500 71,675 52430 6%105%47,915.92 42% Supplies-Officers 67,203.19 55,100 42,229.11 55,100 55,100 52431 0%100%50,726.86 77% Range Expense 171,106.25 92,000 14,378.89 22,000 117,000 52440 27%24%127,825.71 16% Small Equip-Special/Safety 888.45 18,890 5,809.28 15,490 8,400 52450 56-%82%924.50 31% POST Training 70,202.35 70,500 62,811.46 70,500 77,000 52458 9%100%54,490.64 89% In-Service Training 33,560.44 71,372 54,074.01 74,372 84,225 52460 18%104%49,450.29 76% Other Training 0.00 4,600 0.00 4,600 8,500 52462 85%100%6,676.93 0% Fitness For Duty 0.00 0 0.00 2,000 3,000 52466 0%0%0.00 0% Extradition Expense 2,097.59 3,250 0.00 3,000 3,250 52470 0%92%1,920.29 0% Fire Alarm Ex & Repair 1,271.59 1,847 451.21 1,300 1,847 52480 0%70%1,828.66 24% Swimming Pool Supplies 16,398.90 47,690 22,603.66 49,000 49,000 52491 3%103%21,766.33 47% Fingerprint Expense 8,289.00 16,500 5,949.00 9,429 16,500 52540 0%57%11,503.00 36% Physical/Mental Exams 25,187.00 43,300 24,275.00 33,300 36,500 52541 16-%77%27,620.75 56% Recruitment Testing 7,259.15 15,500 6,161.31 15,500 14,000 52545 10-%100%9,644.83 40% General Maint & Repairs 124,154.28 438,720 98,464.85 437,157 178,900 52580 59-%100%100,439.06 22% Office Equip Maint/Repair 24,330.55 42,660 16,427.35 37,915 39,550 52581 7-%89%26,191.45 39% Property Maintenance & Repairs 625.00 2,500 490.00 2,500 2,500 52585 0%100%1,575.00 20% 6 5/4/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:37AMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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Library Services 0.00 0 0.00 0 0 52605 0%0%3,147.73 0%
Library Books 21,190.15 35,500 22,249.48 35,500 30,000 52610 15-%100%35,534.58 63% Serials 1,998.18 2,500 1,984.63 2,500 2,500 52615 0%100%2,712.75 79% Activity Program Supplies 60,359.36 63,613 27,973.47 64,543 63,700 52620 0%101%41,931.76 44% Art Registery 0.00 300 0.00 300 300 52621 0%100%0.00 0% Safety Supplies 0.00 750 150.00 750 750 52645 0%100%0.00 20% Canine Program 20,272.84 20,000 14,253.16 20,000 20,000 52650 0%100%16,358.70 71% Photographic Expense 2,937.46 3,000 0.00 3,000 3,000 52670 0%100%2,670.90 0% Uniform Related Expense 34,855.76 107,900 66,108.72 127,900 66,000 52675 39-%1 19%76,696.89 61%
Police Commission Support 0.00 150,000 8,490.00 150,000 185,000 52691 23%100%0.00 6% Trees, Shrubs & Seeds 0.00 2,000 2,000.00 7,000 10,000 52720 400%350%102.68 100% Bed Linen & Supplies 9,586.04 18,200 3,729.67 6,200 18,200 52740 0%34%15,705.08 20% Equipment Rental 290.08 550 0.00 550 550 52800 0%100%120.52 0% Electronic Access 22,553.58 20,000 10,188.60 20,000 20,000 52840 0%100%6,700.47 51% Safety Training & Equip 1,374.51 3,200 1,649.38 3,700 5,450 52902 70%116%2,305.20 52% Weed Abatement 0.00 40,000 0.00 40,000 40,000 52920 0%100%10,560.00 0% Cont-Tree Trim CW Extrodinary 109,099.15 125,000 44,590.00 125,000 148,000 52927 18%100%48,901.65 36% Contract - Swim Operations 59,636.15 304,608 109,895.00 304,608 304,608 52929 0%100%108,028.77 36% Contract - Bldg & Safety 1,581,686.04 2,425,000 1,520,818.00 2,425,000 2,405,000 52930 1-%100%1,994,212.94 63% Contract - Tree Maint 129,955.78 125,000 50,188.50 125,000 303,716 52931 143%100%101,584.25 40% Contract - Landscape Maint 1,157,421.40 1,595,900 924,583.19 1,595,900 1,595,900 52932 0%100%924,702.19 58% Contract - Sweeping 47,000.00 47,000 31,207.28 47,000 47,000 52934 0%100%50,456.22 66% Contract - Security 250,012.37 316,179 171,891.57 318,179 439,546 52937 39%101%307,751.40 54% Contract - Bldg Automation 15,619.00 30,900 30,900.00 30,900 147,795 52938 378%100%7,370.26 100% Abate Hazardous Buildings 43,390.00 47,300 17,881.99 52,000 52,000 52940 10%110%43,662.88 38% Contract - City Attorney 911,546.72 1,290,000 417,132.97 1,280,000 1,235,000 52945 4-%99%0.00 32% Building Permits 0.00 0 0.00 0 0 58035 0%0%4,828.55 0%
Contingency-General 0.00 181,800 0.00 181,800 250,000 59900 38%100%0.00 0% Supplementals 0.00 0 0.00 0 1,985,765 59993 0%0%0.00 0% 7,189,139.97 8,253,527.04 13,055,933 5,796,430.41 12,234,187 14,670,314 Total Controllable Exp 12%44% 94% Off-Site Storage 5,091.01 8,000 3,905.97 8,000 8,000 52081 0%100%5,492.13 49% Conf/Misc Exp-Dist 1 216.37 20,726 3,154.10 20,726 22,488 52101 9%100%19,874.07 15% Conf/Misc Exp-Dist 2 16,887.00 20,726 8,981.42 20,726 22,488 52102 9%100%20,039.00 43% 7 5/4/2022 C I T Y O F P O M O N A
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BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Conf/Misc Exp-Dist 3 16,887.00 20,726 10,671.87 20,726 22,488 52103 9%100%20,039.00 51% Conf/Misc Exp-Dist 4 16,887.00 20,726 6,822.22 20,726 22,488 52104 9%100%20,039.00 33% Conf/Misc Exp-Dist 5 16,887.00 20,726 3,505.27 20,726 22,488 52105 9%100%20,039.00 17% Conf/Misc Exp-Dist 6 16,887.00 20,726 6,270.40 20,726 22,488 52106 9%100%20,039.00 30% Conf/Misc Exp-Mayor 20,366.00 24,465 16,744.45 24,465 26,545 52107 9%100%23,654.00 68% Dumping Fee 0.00 35,000 17,702.53 55,000 0 52
111 0%157%0.00 51%
Conf/Misc Exp-Dist 1 16,655.00 0 0.00 0 0 52131 0%0%0.00 0% Data Communications Lines 23,879.77 39,650 22,482.36 39,650 39,650 52150 0%100%21,565.00 57% Pub, Print Ord/Res/Legals 3,094.89 33,766 2,933.99 12,600 12,250 52160 64-%37%6,733.02 9% Audit Services 22,536.50 26,216 23,780.00 26,216 26,971 52180 3%100%19,712.90 91% Legal Expense 0.00 0 0.00 0 0 52200 0%0%29,500.01 0%
Jail Booking Fees 0.00 1,000 0.00 1,000 1,000 52205 0%100%0.00 0% Required Contract Services 179,211.37 189,300 102,096.60 189,200 400,500 52274 112%100%196,525.62 54% Registrar Services 355,426.86 0 0.00 0 415,000 52275 0%0%0.00 0% Hazardous Matls Compliance 1,368.53 2,980 2,253.95 3,020 3,320 52298 11%101%1,124.93 76% Regulatory Compliance 4,289.63 8,304 2,880.35 8,304 8,554 52299 3%100%4,371.19 35% Supplemental Legal Services 0.00 0 0.00 0 0 52305 0%0%38,119.87 0% Humane Society Contract 850,947.00 1,960,000 944,981.86 1,200,000 1,350,000 52324 31-%61%800,906.00 48% Supplemental City Atty Svcs 0.00 0 0.00 0 0 52325 0%0%588,927.11 0% Medical Services 62,518.27 100,000 42,991.95 60,000 140,000 52360 40%60%108,141.18 43% Coroners Fees 0.00 4,000 0.00 4,000 4,000 52361 0%100%0.00 0% Fuel Expense 21,275.85 28,700 17,546.81 28,700 28,700 52370 0%100%16,498.70 61% Uniform Service 6,163.73 11,460 5,943.25 9,620 11,720 52390 2%84%8,340.70 52% Tuition Reimbursement 1,600.00 14,894 6,500.00 12,600 16,000 52461 7%85%2,250.00 44% Lease Equipment-Citywide 212,763.80 211,069 106,214.02 211,069 205,629 52572 3-%100%211,866.55 50% Fire Contract 30,648,902.00 33,135,538 24,851,655.00 33,135,538 33,490,372 52575 1%100%28,893,311.00 75% Automation Lease 1,539.44 1,800 769.72 1,155 1,500 52576 17-%64%1,610.94 43% Automation-Maintenance 163,411.85 447,912 390,600.26 450,592 331,235 52588 26-%101%154,944.07 87% Election Expense 3,748.30 1,800 521.25 1,800 1,800 52690 0%100%1,113.69 29% Tri-City Mental Health 43,675.00 43,675 0.00 43,675 43,675 52771 0%100%43,675.00 0% Contract - City Atty Retainer 0.00 0 0.00 0 0 52939 0%0%409,248.31 0% Property Tax Admin Fee-SB2557 262,158.96 270,000 253,777.48 270,000 270,000 53915 0%100%240,925.17 94% Uncollectible Accounts 13,029.86 10,000 10,403.09 10,404 0 58920 0%104%9,556.96 104% A/R Clearing 0.00 0 0.00 0 0 58940 0%0%5.66- 0%
Utility Bill Clearing 0.00 0 2,400.54 0 0 58950 0%0%0.00 0% 8 5/4/2022 C I T Y O F P O M O N A
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ESTIM
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ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Permit Refunds-Prior Year 1 1,353.00 558 24,031.50 12,222 0 59989 0%2,190%149.88 4,307% 31,958,327.34 33,019,657.99 36,734,443 26,892,522.21 35,943,186 36,971,349 Total Required Exp 1%73% 98% Gas & Electricity 944,064.15 953,241 743,057.70 978,261 1,052,734 52070 10%103%740,205.87 78% Water 768,735.34 777,080 468,602.00 785,080 855,167 52071 10%101%732,810.61 60% Telephone Service Expense 123,309.25 130,423 88,262.31 142,092 131,981 52121 1%109%121,964.60 68% Desk Phone Expense 0.00 25,253 20,444.64 25,263 21,976 52123 13-%100%0.00 81% Tel Moves/Changes/Equip 0.00 700 0.00 700 700 52126 0%100%0.00 0% Cellular Phones 43,364.57 70,074 53,577.92 72,794 72,990 52128 4%104%45,441.51 76% Air Cards 15,929.06 38,162 32,483.98 39,550 38,950 52151 2%104%16,754.80 85% 1,657,177.39 1,895,402.37 1,994,933 1,406,428.55 2,043,740 2,174,498 Total Utilities 9%71% 102% Info Systems Allocation 1,296,383.00 1,171,490 798,010.43 1,171,490 1,548,269 52185 32%100%1,261,315.00 68% Claims Exp - Liab 2,322,325.00 2,582,304 1,936,727.55 2,582,304 2,237,876 52235 13-%100%2,845,656.00 75% Liab Admin Alloc 1,469,726.00 2,045,716 1,534,286.52 2,045,716 2,624,464 52245 28%100%1,260,625.00 75% Unempl Admin Alloc 5,478.00 5,471 4,102.65 5,471 6,741 52246 23%100%6,454.00 75% WC Admin Alloc 540,166.00 549,836 412,376.40 549,836 810,540 52247 47%100%564,832.00 75% Fleet Operation 1,601,324.00 1,514,484 1,135,862.64 1,514,484 1,737,141 52420 15%100%1,744,407.00 75% Debt Svc Admin Alloc 25,855.34 0 0.00 0 0 53920 0%0%52,799.93 0% POB Allocation 2,526,905.00 5,401,375 4,235,990.22 5,401,375 12,326,221 53921 128%100%0.00 78% 7,736,088.93 9,788,162.34 13,270,676 10,057,356.41 13,270,676 21,291,252 Total Alloc Costs & Self Ins 60%76% 100% Admin Svc Charge - Mayor/Cncl 116,263.00- 118,007- 88,505.25- 118,007- 125,795-59902 7%100%112,919.00- 75% Admin Svc Charge - City Clerk 56,210.00- 57,054- 42,790.50- 57,054- 60,819-59903 7%100%54,594.00- 75% Admin Svc Charge - City Atty 95,007.00- 96,432- 72,324.00- 96,432- 102,796-59906 7%100%92,276.00- 75% Admin Svc Charge - HR 267,259.00- 271,268- 203,451.00- 271,268- 289,172-59907 7%100%259,576.00- 75% Admin Svc Charge - Finance 458,730.00- 465,611- 349,208.25- 465,611- 496,342-59911 7%100%445,543.00- 75% Admin Svc Charge - Admin 169,980.00- 172,530- 129,397.50- 172,530- 183,917-59913 7%100%165,094.00- 75% Admin Svc Charge - Pub Works 382,460.00- 388,197- 291,147.75- 388,197- 413,818-59925 7%100%371,465.00- 75% 1,501,467.00- 1,545,909.00- 1,569,099- 1,176,824.25- 1,569,099- 1,672,659-Total Recovered Cost 7%0% 100% Furniture & Equipment 36,926.25 27,548 0.00 16,989 0 66180 0%62%5,753.74 0% 9 5/4/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:37AMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Automobiles & Trucks 70,851.03 588,728 26,571.67 174,519 702,961 66182 19%30%216,532.66 5% Other Equipment 43,386.
11 20,968 10,500.00 20,768 0 66189 0%99%0.00 50%
Automation Acquisitions 31,630.50 112,973 42,536.10 112,973 0 66193 0%100%205,400.15 38% Capital Prior Year Carryover 0.00 0 0.00 0 494,517 66205 0%0%0.00 0% 427,686.55 182,793.89 750,217 79,607.77 325,249 1,197,478 Total Capital 60%11% 43% Trsf to SGT - Street Trees 131,750.00 131,750 98,812.50 131,750 131,750 89913 0%100%131,750.00 75% Transfer To Equip Repl 80,000.00 100,000 75,000.00 100,000 200,000 89921 100%100%0.00 75% Transfer to Capital Outlay 0.00 0 0.00 0 0 89922 0%0%425,000.00 0% Transfer to Debt Service 1,208,840.68 1,420,642 604,597.00 1,420,642 1,444,647 89923 2%100%1,324,865.80 43% Transfer to Gas Tax Fund 0.00 0 0.00 0 0 89932 0%0%750,000.00 0% Transfer to Prop C 0.00 0 0.00 0 0 89933 0%0%37,110.00 0% Transfer To Grants Fund 37,936.57 0 0.00 0 0 89934 0%0%0.00 0% Transfer To Sr Citizen Nutr 119,131.90 102,878 88,854.73 102,878 97,560 89935 5-%100%95,235.48 86% Transfer to Self Ins Fund 95,577.00 0 0.00 0 0 89956 0%0%0.00 0% Transfer to Other Funds 2,475.46 0 2,765.41 0 0 89958 0%0%0.00 0% Transfer to CIP Project Fund 1,130,185.56 1,238,789 0.00 1,238,789 360,000 89987 71-%100%1,605,000.00 0% Transfer to Pension Oblig Bond 2,873,806.56 2,874,358 1,437,178.88 2,874,358 2,869,878 89988 0%100%2,810,017.00 50% 7,178,978.28 5,679,703.73 5,868,417 2,307,208.52 5,868,417 5,103,835 Total Transfer Out 13-%39% 100% 115,397,876.28 108,663,151.11 127,976,543 86,433,408.57 125,325,497 141,487,751 T otal Expense: 68 % 98 % 11% Net: AL L DEPARTMENTS 5,756,346.60-257,810.86- 1,021,253 6,567,728 57,536 14,597,369.19 10 City of Pomona 2022-23 Proposed Budget
1302 Mayor/Council 464,562 571,466 533,123 Personnel 310,307 334,650 308,075 Operating 121,786 189,571 187,223 Utilities 871 933 1,036 Alloc Costs 31,597 46,312 36,789 Total 464,562 571,466 533,123 Adm Svc Chg (116,263) (118,007) (125,795) Total 348,299 453,459 407,328 Department at a Glance
~ CITY COUNCIL ~

SERVICES PROVIDEDEXPENSE BY DIVISION / FUND
Mayor/Council

GENERAL FUND EXPENSE BY CATEGORY
2020-21
Actual
2021-22
Budget
2022-23
Proposed
2020-21 Actual
2021-22
Budget
2022-23
Proposed
OPERATIONS - General Fund
DEPT STAFFING - All Funds
The City Council, comprised of the elected representatives of the residents of Pomona, serves as the legislative or policy-making body of the City. This body also serves as the governing board of the Housing Authority and the Successor Agency to the former Pomona Redevelopment Agency. The six Council Members are elected by district and serve four-year terms. The Mayor is elected at large for a four-year term and serves as the presiding officer of the City Council and the official elected head of City Government.

The City Council meets on the first and third Monday of each month for formal meetings. The Council oversees all programs and policies of the City and allocates limited resources to best meet the needs of the community. The Council sets program priorities and determines the ability of the City to provide financing for municipal activities by adopting the Annual Operating Budget and the five-year Capital Improvement Program. The City Council appoints the City Manager, City Attorney, City Clerk, City Treasurer, and members of various commissions, boards, and other resident advisory groups.

Personnel
Operating
Utilities
Alloc Costs
58%
35%
0%7%
2018 2019 2020 2021 2022
7 7 7 7 7
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ESTIMA
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2021-2022 2022-2023%

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BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1302 Mayor/Council
80881 0.00 0.00 5,000 5,000.00 5,000 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 5,000 5,000.00 5,000All
Transfers In 0% 100% 0 %

0.00 0.00 5,000.00 5,000.00 0% 5,000 100% 0 0 %Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 6,413 51006 0%0%0.00 0% Earnings & Benefits 291,741.54 334,650 214,037.1
1 334,650 301,662 51012 10-%100%304,512.54 64%
All Overtime - Non Sworn 1,056.33 0 0.00 0 0 51030 0%0%988.31 0% Retirement/Termination Payout 17,509.40 0 0.00 0 0 51059 0%0%0.00 0% 305,500.85 310,307.27 334,650 214,037.11 334,650 308,075 Total Staffing 8-%64% 100% Postage 75.27 0 0.00 0 0 52063 0%0%27.70 0%
Controllable Contract Services 0.00 40,000 29,543.85 40,000 0 52285 0%100%0.00 74% Departmental Expense 38.57 750 44.09 750 25,750 52350 3,333%100%500.00 6% 527.70 113.84 40,750 29,587.94 40,750 25,750 Total Controllable Exp 37-%73% 100% Conf/Misc Exp-Dist 1 216.37 20,726 3,154.10 20,726 22,488 52101 9%100%19,874.07 15% Conf/Misc Exp-Dist 2 16,887.00 20,726 8,981.42 20,726 22,488 52102 9%100%20,039.00 43% Conf/Misc Exp-Dist 3 16,887.00 20,726 10,671.87 20,726 22,488 52103 9%100%20,039.00 51% Conf/Misc Exp-Dist 4 16,887.00 20,726 6,822.22 20,726 22,488 52104 9%100%20,039.00 33% Conf/Misc Exp-Dist 5 16,887.00 20,726 3,505.27 20,726 22,488 52105 9%100%20,039.00 17% Conf/Misc Exp-Dist 6 16,887.00 20,726 6,270.40 20,726 22,488 52106 9%100%20,039.00 30% Conf/Misc Exp-Mayor 20,366.00 24,465 16,744.45 24,465 26,545 52107 9%100%23,654.00 68% Conf/Misc Exp-Dist 1 16,655.00 0 0.00 0 0 52131 0%0%0.00 0% 143,723.07 121,672.37 148,821 56,149.73 148,821 161,473 Total Required Exp 9%38% 100% Telephone Service Expense 402.51 0 0.00 0 0 52121 0%0%141.52 0% Desk Phone Expense 0.00 423 342.38 423 386 52123 9-%100%0.00 81% Cellular Phones 468.53 510 405.54 510 650 52128 27%100%669.24 80% 810.76 871.04 933 747.92 933 1,036 Total Utilities 11%80% 100% 2 4/28/2022 C I T Y O F P O M O N A
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2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 15,058.00 13,802 9,401.78 13,802 0 52185 0%100%15,084.00 68% Fleet Operation 2,000.00 0 0.00 0 0 52420 0%0%2,001.00 0% POB
Allocation 14,539.00 32,510 24,382.53 32,510 36,789 53921 13%100%0.00 75% 17,085.00 31,597.00 46,312 33,784.31 46,312 36,789 Total Alloc Costs & Self Ins 21-%73% 100% 467,647.38 464,561.52 571,466 334,307.01 571,466 533,123 Total Expense : 58 % 100 % 7-% Net: Mayor/Council 329,307.01-467,647.38- 566,466- 566,466- 533,123-464,561.52- 3 This Page Intentionally Left Blank

City of Pomona 2022-23 Proposed Budget

EXPENSE BY DIVISION / FUND
Administration
1301 City Manager 639,511 749,530 874,724
1303 Economic Development 87,530 193,524 209,563
1304 Gov & Comm Affairs - - -
727,042 943,054 1,084,287
Other Funds
230 Vehicle Parking District 603,084 793,089 749,785

GENERAL FUND EXPENSE BY CATEGORY
Personnel 661,044 674,351 711,592
Operating 6,052 116,260 134,321
Utilities 5,059 6,185 2,906
Alloc Costs 54,888 146,258 235,468
Total 727,042 943,054 1,084,287
Adm Svc Chg (169,980) (172,530) (183,917) Total 557,062 770,524 900,370
~ ADMINISTRATION ~

SERVICES PROVIDED
Department at a Glance
2022-23
Proposed
2020-21
Actual
2021-22
Budget
2020-21
Actual
2021-22
Budget
2022-23
Proposed
DEPT STAFFING - All Funds
OPERATIONS - General Fund
The City Manager serves as the Chief Administrative Officer of city government and, as such, is responsible to the City Council for the efficient and effective administration of City functions. The City Manager also serves as the Executive Director for the Successor Agency to the former Pomona Redevelopment Agency, and the Pomona Financing Authority. The City Administration staff formulates policy and budgetary recommendations for City Council action and implements Council directives. The Department coordinates City Council activities with other governmental agencies and outside organizations. Although not budgeted within this program, the department is also responsible for the oversight of specific contracts such as animal control and the Los Angeles County Fire Contract Services.

Personnel Operating
Utilities
Alloc Costs
66% 12%
0%
22%
2018 2019 2020 2021 2022
7 7
6 6 6

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BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1301 City Manager
40380 32.71 0.00 0 0.00 0 0All Other Revenues 0% 0% 0%
032.71 0.00 0 0.00 0All Char
ges for Services 0% 100% 0 %
80881 0.00 0.00 4,500 4,500.00 4,500 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 4,500 4,500.00 4,500All Transfers In 0% 100% 0 %

32.71 0.00 4,500.00 4,500.00 0% 4,500 100% 0 0 %Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 22,279 51006 0%0%0.00 0% Earnings & Benefits 548,548.13 557,337 400,769.01 557,337 565,213 51012 1%100%562,341.29 72% Retirement/T
ermination Payout 0.00 0 0.00 0 0 51059 0%0%158,555.28 0% Total Buybacks 32,044.14 35,000 27,794.06 27,795 39,160 51080 12%79%12,603.68 79% 733,500.25 580,592.27 592,337 428,563.07 585,132 626,652 Total Staffing 6%72% 99% Office Supplies 265.37 2,250 172.43 2,250 2,250 52060 0%100%943.63 8% Postage 73.19 250 4.50 250 250 52063 0%100%62.16 2%
Printing & Copying 16.12 1,000 37.67 500 1,500 52064 50%50%259.82 4% Prof Development - Training 0.00 4,500 3,039.24 4,500 4,500 52130 0%100%1,760.56 68% Dues, Subscriptions & Certs 2,759.70 4,250 1,659.95 4,250 4,800 52140 13%100%2,914.70 39% Controllable Contract Services 0.00 0 0.00 0 6,000 52285 0%0%0.00 0% Departmental Expense 388.69 3,000 251.06 2,000 3,000 52350 0%67%199.46 8% Small Tools & Equipment 1,071.94 475 53.85 475 500 52402 5%100%1,007.09 11% Computer Related Acquisitions 795.90 25 21.65 25 0 52403 0%100%143.31 87% Other Supplies/Materials 558.11 500 350.10 500 1,000 52430 100%100%808.50 70% Office Equip Maint/Repair 110.42 500 46.67 500 500 52581 0%100%296.39 9% 8,395.62 6,039.44 16,750 5,637.12 15,250 24,300 Total Controllable Exp 45%34% 91% Telephone Service Expense 3,700.53 3,100 1,793.25 3,100 0 52121 0%100%3,316.03 58% Desk Phone Expense 0.00 785 635.85 785 606 52123 23-%100%0.00 81% Cellular Phones 940.05 1,800 890.10 1,800 1,800 52128 0%100%327.34 49% Air Cards 418.11 500 141.91 500 500 52151 0%100%456.12 28% 4,099.49 5,058.69 6,185 3,461.11 6,185 2,906 Total Utilities 53-%56% 100% 2 4/28/2022 C I T Y O F P O M O N A
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 9,851.00 10,336 7,040.79 10,336 37,755 52185 265%100%13,794.00 68% Claims Exp - Liab 0.00 0 0.00 0 34,302 52235 0%0%0.00 0% Liab
Admin Alloc 8,832.00 54,206 40,654.44 54,206 59,756 52245 10%100%7,524.00 75% Unempl Admin Alloc 34.00 149 111.69 149 156 52246 5%100%39.00 75% WC Admin Alloc 3,304.00 14,716 11,036.97 14,716 18,722 52247 27%100%3,416.00 75% Fleet Operation 1,808.00 1,204 902.97 1,204 858 52420 29-%100%1,424.00 75% POB Allocation 23,992.00 53,647 40,235.22 53,647 69,317 53921 29%100%0.00 75% 26,197.00 47,821.00 134,258 99,982.08 134,258 220,866 Total Alloc Costs & Self Ins 65%74% 100% 772,192.36 639,511.40 749,530 537,643.38 740,825 874,724 Total Expense : 72 % 99 % 17% Net: City Manager 533,143.38-772,159.65- 745,030- 736,325- 874,724-639,51 1.40- 3 4/28/2022 C I T Y O F P O M O N A
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YR END/
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1303 Economic Development
80881 0.00 0.00 500 500.00 500 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 500 500.00 500All
Transfers In 0% 100% 0 %

0.00 0.00 500.00 500.00 0% 500 100% 0 0 %Total Revenue
Earnings & Benefits 78,356.63 79,829 58,591.1 1 79,829 82,700 51012 4%100%84,710.91 73% Total Buybacks 2,094.66 2,185 1,552.40 2,185 2,240 51080 3%100%1,227.96 71% 85,938.87 80,451.29 82,014 60,143.51 82,014 84,940 Total Staffing 4%73% 100% Printing & Copying 12.09 225 3.37 225 234 52064 4%100%0.00 1% Prof Development - Training 0.00 2,500 0.00 2,500 3,000 52130 20%100%381.92 0% Dues, Subscriptions & Certs 0.00 6,735 0.00 6,735 6,735 52140 0%100%319.00 0% Controllable Contract Services 0.00 90,000 0.00 0 100,000 52285 11%0%0.00 0% Departmental Expense 0.00 50 0.00 50 52 52350 4%100%0.00 0% 700.92 12.09 99,510 3.37 9,510 110,021 Total Controllable Exp 11%0% 10% Info Systems Allocation 1,608.00 1,688 1,149.78 1,688 1,445 52185 14-%100%2,164.00 68% Liab Admin Alloc 1,442.00 1,998 1,498.50 1,998 2,287 52245 14%100%1,180.00 75% Unempl Admin Alloc 5.00 5 3.69 5 6 52246 20%100%6.00 74% WC Admin Alloc 539.00 543 407.25 543 717 52247 32%100%536.00 75% POB Allocation 3,473.00 7,766 5,824.53 7,766 10,147 53921 31%100%0.00 75% 3,886.00 7,067.00 12,000 8,883.75 12,000 14,602 Total Alloc Costs & Self Ins 22%74% 100% 90,525.79 87,530.38 193,524 69,030.63 103,524 209,563 Total Expense : 36 % 53 % 8% Net: Economic Development 68,530.63-90,525.79- 193,024- 103,024- 209,563-87,530.38- 4 City of Pomona 2022-23 Proposed Budget

EXPENSE BY DIVISION / FUND
0301 City Clerk 471,616 530,800 651,238
0302 Election Activities 359,398 5,150 422,150 0303 Passport Program 3,353 - -
0304 Redistricting Program 38,949 340,684 36,488
873,316 876,634 1,109,876

GENERAL FUND EXPENSE BY CATEGORY
Personnel 405,326 477,075 501,617
Operating 408,794 320,100 504,600
Utilities 484 1,050 496
Alloc Costs 58,712 78,409 103,163
Capital - - -
Total 873,316 876,634 1,109,876
Adm Svc Chg (56,210) (57,054) (60,819)
Total 817,106 819,580 1,049,057
2020-21
Actual
Department at a Glance
OPERATIONS - General Fund DEPT STAFFING - All Funds
2021-22
Budget
~ CITY CLERK ~

SERVICES PROVIDED
City Clerk
2022-23
Proposed
2020-21
Actual
2021-22
Budget
2022-23
Proposed
The City Clerk’s Office provides Legislative Services, Records Management, and Election Services in compliance with State and municipal requirements. The City Clerk ensures that all documents certifying City Council actions are preserved and maintained as the official records of the City of Pomona, and are accessible to the public. The City Clerk also compiles the City Council Meeting Agenda, verifies that legal notices have been posted or published, and maintains indexes of Minutes, Ordinances, and Resolutions adopted by the legislative body.

The Administration Program includes the Legislative Services Program which is responsible for the accurate recording of actions of the City Council; providing information, and administrative and technical support to the City Council, staff and the public.

The Records Management Program manages the City’s records in accordance with the city’s records retention schedule. The Records Management Program is the official custodian of all City records.

The Election Services Program administers the City’s municipal elections and related activities for candidates and voters to ensure a fair and impartial election. Pomona elections are held every two years, in even-numbered years.

Personnel
Operating
Utilities
Alloc Costs
45%
46%
0%
9%
2018 2019 2020 2021 2022
3 3
4 4 4

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YEAR-END

ESTIMATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0300 All City Clerk
40230 33.10 0.00 0 0.00 0 0Fines 0% 0% 0%
033.10 0.00 0 0.00 0All Fines 0% 99% 0 %
40140 22,564.70 35.00 0 0.00 0 0Passport Acceptance Fee 0% 0% 0% 022,564.70 35.00 0 0.00 0All Fees 0% 99% 0 %
40380 327.90 8,626.00 300 780.00 150 3,900All Other Revenues 260% 50% 1,200% 3,900327.90 8,626.00 300 780.00 150All Char
ges for Services 0% 99% 1,200 %
80881 0.00 0.00 15,000 15,000.00 15,000 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 15,000 15,000.00 15,000All Transfers In 0% 99% 0 % 22,925.70 8,661.00 15,300.00 15,780.00 0% 15,150 99% 3,900 75-%Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 5,922 51006 0%0%0.00 0% Earnings & Benefits 385,923.66 470,075 341,737.84 470,075 488,695 51012 4%100%371,319.90 73% All Overtime - Non Sworn 0.00 3,500 50.11 3,500 3,500 51030 0%100%498.86 1% Hourly 19,402.09 0 0.00 0 0 51040 0%0%34,993.20 0%
Retirement/T
ermination Payout 0.00 0 0.00 0 0 51059 0%0%19,054.19 0% Total Buybacks 0.00 3,500 0.00 0 3,500 51080 0%0%2,462.31 0% 428,328.46 405,325.75 477,075 341,787.95 473,575 501,617 Total Staffing 5%72% 99% Office Supplies 4,153.35 7,500 2,533.52 4,500 6,500 52060 13-%60%3,902.86 34% Postage 274.62 1,000 73.33 740 500 52063 50-%74%1,838.44 7% Printing & Copying 947.91 3,200 45.63 1,710 2,200 52064 31-%53%238.23 1% Mileage Reimbursement 0.00 400 0.00 150 400 52090 0%38%214.31 0% Prof Development - Training 1,200.00 3,900 1,991.27 2,000 7,000 52130 79%51%6,626.00 51% Dues, Subscriptions & Certs 950.00 3,000 1,619.97 2,000 3,000 52140 0%67%1,244.50 54% City Code Update/Printing 9,645.13 12,000 782.50 12,000 12,000 52280 0%100%5,842.54 7% Controllable Contract Services 29,668.40 175,000 45,412.40 172,341 27,000 52285 85-%98%8,021.00 26% Computer Related Acquisitions 0.00 3,100 147.28 1,922 6,000 52403 94%62%0.00 5% Other Supplies/Materials 0.00 0 0.00 0 0 52430 0%0%1,003.28 0% Office Equip Maint/Repair 2,779.08 5,200 1,861.43 3,500 5,200 52581 0%67%3,052.40 36% Contract - City Attorney 0.00 75,000 0.00 75,000 10,000 52945 87-%100%0.00 0% 2 4/28/2022 C I T Y O F P O M O N A
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YEAR-END

ESTIMATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
31,983.56 49,618.49 289,300 54,467.33 275,863 79,800 Total Controllable Exp 72-%19% 95% Pub, Print Ord/Res/Legals 0.00 29,000 2,248.47 8,000 8,000 52160 72-%28%798.80 8% Registrar Services 355,426.86 0 0.00 0 415,000 52275 0%0%0.00 0% Election Expense 3,748.30 1,800 521.25 1,800 1,800 52690 0%100%1,113.69 29% 1,912.49 359,175.16 30,800 2,769.72 9,800 424,800 T
otal Required Exp 1,279%9% 32%
Telephone Service Expense 484.14 506 0.00 506 0 52121 0%100%181.70 0% Desk Phone Expense 0.00 544 440.20 544 496 52123 9-%100%0.00 81% 181.70 484.14 1,050 440.20 1,050 496 Total Utilities 53-%42% 100% Info Systems Allocation 15,057.00 15,774 10,745.15 15,774 13,152 52185 17-%100%17,239.00 68% Claims Exp - Liab 1,179.00 1,202 901.44 1,202 0 52235 0%100%2,045.00 75% Liab Admin Alloc 18,657.00 18,785 14,088.69 18,785 22,873 52245 22%100%14,281.00 75% Unempl Admin Alloc 71.00 52 38.97 52 59 52246 13%100%74.00 75% WC Admin Alloc 6,979.00 5,100 3,825.00 5,100 7,167 52247 41%100%6,483.00 75% POB Allocation 16,769.00 37,496 28,122.03 37,496 59,912 53921 60%100%0.00 75% 40,122.00 58,712.00 78,409 57,721.28 78,409 103,163 Total Alloc Costs & Self Ins 32%74% 100% 502,528.21 873,315.54 876,634 457,186.48 838,697 1,109,876 Total Expense: 52 % 96 % 27% Net: All City Clerk 441,406.48-479,602.51- 861,334- 823,547- 1,105,976-864,654.54- 3 This Page Intentionally Left Blank

Line Item
Details by
Division

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ESTIMATE
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ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0301 City Clerk
40230 33.10 0.00 0 0.00 0 0Fines 0% 0% 0%
033.10 0.00 0 0.00 0All Fines 0% 99% 0 %
40380 493.00 15.00 300 580.00 150 300All Other Revenues 193% 50% 0% 300493.00 15.00 300 580.00 150All Charges for Services 0% 99% 0 % 80881 0.00 0.00 1
1,250 11,250.00 11,250 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 11,250 11,250.00 11,250All Transfers In 0% 99% 0 % 526.10 15.00 11,550.00 11,830.00 0% 11,400 99% 300 97-%Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 5,922 51006 0%0%0.00 0% Earnings & Benefits 371,646.16 381,891 297,395.69 380,641 468,644 51012 23%100%371,319.90 78% All Overtime - Non Sworn 0.00 3,500 50.11 3,500 3,500 51030 0%100%498.86 1% Hourly 19,402.09 0 0.00 0 0 51040 0%0%26,819.84 0%
Retirement/T
ermination Payout 0.00 0 0.00 0 0 51059 0%0%19,054.19 0% Total Buybacks 0.00 3,500 0.00 0 3,500 51080 0%0%2,462.31 0% 420,155.10 391,048.25 388,891 297,445.80 384,141 481,566 Total Staffing 24%76% 99% Office Supplies 3,976.39 6,000 2,533.52 4,000 6,000 52060 0%67%2,702.29 42% Postage 238.33 500 73.33 240 500 52063 0%48%198.61 15%
Printing & Copying 853.87 1,350 18.67 860 1,350 52064 0%64%238.23 1% Mileage Reimbursement 0.00 400 0.00 150 400 52090 0%38%214.31 0% Prof Development - Training 1,200.00 3,900 1,991.27 2,000 7,000 52130 79%51%6,626.00 51% Dues, Subscriptions & Certs 950.00 3,000 1,619.97 2,000 3,000 52140 0%67%1,244.50 54% City Code Update/Printing 9,645.13 12,000 782.50 12,000 12,000 52280 0%100%5,842.54 7% Controllable Contract Services 4,997.00 25,000 20,741.00 22,341 25,000 52285 0%89%8,021.00 83% Computer Related Acquisitions 0.00 3,100 147.28 1,922 6,000 52403 94%62%0.00 5% Office Equip Maint/Repair 2,779.08 5,200 1,861.43 3,500 5,200 52581 0%67%3,052.40 36% 28,139.88 24,639.80 60,450 29,768.97 49,013 66,450 Total Controllable Exp 10%49% 81% Pub, Print Ord/Res/Legals 0.00 2,000 0.00 1,000 2,000 52160 0%50%798.80 0% 798.80 0.00 2,000 0.00 1,000 2,000 Total Required Exp 0%0% 50% 4 4/28/2022 C I T Y O F P O M O N A
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ESTIMATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Telephone Service Expense 484.14 506 0.00 506 0 52121 0%100%181.70 0% Desk Phone Expense 0.00 544 440.20 544 496 52123 9-%100%0.00 81% 181.70 484.14 1,050 440.20 1,050 496 Total Utilities 53-%42% 100% Info Systems Allocation 13,850.00 15,774 10,745.15 15,774 13,152 52185 17-%100%13,962.00 68% Claims Exp - Liab 1,179.00 1,202 901.44 1,202 0 52235 0%100%2,045.00 75% Liab
Admin Alloc 17,161.00 18,785 14,088.69 18,785 22,873 52245 22%100%11,566.00 75% Unempl Admin Alloc 65.00 52 38.97 52 59 52246 13%100%60.00 75% WC Admin Alloc 6,420.00 5,100 3,825.00 5,100 7,167 52247 41%100%5,251.00 75% POB Allocation 16,769.00 37,496 28,122.03 37,496 57,475 53921 53%100%0.00 75% 32,884.00 55,444.00 78,409 57,721.28 78,409 100,726 Total Alloc Costs & Self Ins 28%74% 100% 482,159.48 471,616.19 530,800 385,376.25 513,613 651,238 Total Expense: 73 % 97 % 23% Net: City Clerk 373,546.25-481,633.38- 519,250- 502,213- 650,938-471,601.19- 5 4/28/2022 C I T Y O F P O M O N A
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ESTIMATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0302 Election Activities
40380 165.10 8,611.00 0 200.00 0 3,600All Other Revenues 0% 0% 0% 3,600165.10 8,61

1.00 0 200.00 0All Charges for Services 0% 0% 0 %
165.10 8,611.00 0.00 200.00 0% 0 0% 3,600 0 %Total Revenue Office Supplies 176.96 500 0.00 500 500 52060 0%100%496.19 0% Postage 0.00 0 0.00 0 0 52063 0%0%0.66 0%
Printing & Copying 45.68 850 12.70 850 850 52064 0%100%0.00 1% 496.85 222.64 1,350 12.70 1,350 1,350 Total Controllable Exp 0%1% 100% Pub, Print Ord/Res/Legals 0.00 2,000 0.00 2,000 4,000 52160 100%100%0.00 0% Registrar Services 355,426.86 0 0.00 0 415,000 52275 0%0%0.00 0% Election Expense 3,748.30 1,800 521.25 1,800 1,800 52690 0%100%1,113.69 29% 1,1

13.69 359,175.16 3,800 521.25 3,800 420,800 Total Required Exp 10,974%14% 100% 1,610.54 359,397.80 5,150 533.95 5,150 422,150 Total Expense: 10 % 100 % 8,097% Net: Election Activities 333.95-1,775.64- 5,150- 5,150- 418,550-350,786.80- 6 4/28/2022 C I T Y O F P O M O N A
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ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0303 Passport Program
40140 22,564.70 35.00 0 0.00 0 0Passport Acceptance Fee 0% 0% 0% 022,564.70 35.00 0 0.00 0All Fees 0% 0% 0 %

00.00 0.00 0 0.00 0All Char
ges for Services 0% 0% 0 %
22,564.70 35.00 0.00 0.00 0% 0 0% 0 0 %Total Revenue
Hourly 0.00 0 0.00 0 0 51040 0%0%8,173.36 0%
8,173.36 0.00 0 0.00 0 0 Total Staffing 0%0% 0%
Of
fice Supplies 0.00 0 0.00 0 0 52060 0%0%704.38 0%
Postage 36.29 0 0.00 0 0 52063 0%0%1,639.17 0%
Printing & Copying 48.36 0 6.23 0 0 52064 0%0%0.00 0%
Other Supplies/Materials 0.00 0 0.00 0 0 52430 0%0%1,003.28 0% 3,346.83 84.65 0 6.23 0 0 Total Controllable Exp 0%0% 0% Info Systems Allocation 1,207.00 0 0.00 0 0 52185 0%0%3,277.00 0% Liab Admin Alloc 1,496.00 0 0.00 0 0 52245 0%0%2,715.00 0% Unempl Admin Alloc 6.00 0 0.00 0 0 52246 0%0%14.00 0%
WC Admin Alloc 559.00 0 0.00 0 0 52247 0%0%1,232.00 0%
7,238.00 3,268.00 0 0.00 0 0 Total Alloc Costs & Self Ins 0%0% 0% 18,758.19 3,352.65 0 6.23 0 0 Total Expense: 0 % 0 % 0% Net: Passport Program 6.23-3,806.51 0 0 0 3,317.65-
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ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0304 Redistricting Program
80881 0.00 0.00 3,750 3,750.00 3,750 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 3,750 3,750.00 3,750All T
ransfers In 0% 100% 0 %

0.00 0.00 3,750.00 3,750.00 0% 3,750 100% 0 0 %Total Revenue Earnings & Benefits 14,277.50 88,184 44,342.15 89,434 20,051 51012 77-%101%0.00 50%

0.00 14,277.50 88,184 44,342.15 89,434 20,051 Total Staffing 77-%50% 101% Of
fice Supplies 0.00 1,000 0.00 0 0 52060 0%0%0.00 0%
Postage 0.00 500 0.00 500 0 52063 0%100%0.00 0%
Printing & Copying 0.00 1,000 8.03 0 0 52064 0%0%0.00 1% Controllable Contract Services 24,671.40 150,000 24,671.40 150,000 2,000 52285 99-%100%0.00 16% Contract - City Attorney 0.00 75,000 0.00 75,000 10,000 52945 87-%100%0.00 0%

0.00 24,671.40 227,500 24,679.43 225,500 12,000 Total Controllable Exp 95-%11% 99% Pub, Print Ord/Res/Legals 0.00 25,000 2,248.47 5,000 2,000 52160 92-%20%0.00 9%

0.00 0.00 25,000 2,248.47 5,000 2,000 Total Required Exp 92-%9% 20% POB Allocation 0.00 0 0.00 0 2,437 53921 0%0%0.00 0%

0.00 0.00 0 0.00 0 2,437 Total Alloc Costs & Self Ins 0%0% 0%

0.00 38,948.90 340,684 71,270.05 319,934 36,488 Total Expense: 21 % 94 % 89-% Net: Redistricting Program 67,520.05-0.00 336,934- 316,184- 36,488-38,948.90- 8 City of Pomona 2022-23 Proposed Budget

EXPENSE BY DIVISION / FUND
Human Resources / Risk Mgmt
0701 Personnel Services 1,144,925 1,649,190 1,890,488 Personnel 760,317 893,648 1,045,726 General Fund Total 1,144,925 1,649,190 1,890,488 Operating 278,352 578,111 625,495 Utilities 807 846 1,311
Self Insurance Funds - Operations Alloc Costs 105,449 159,596 217,956 1351 Workers Compensation 813,896 781,152 1,117,465 Capital - 16,989 - 1352 Liability 2,120,103 2,884,430 3,512,333 Total 1,144,925 1,649,190 1,890,488 1353 Unemployment 6,797 8,103 9,075 Adm Svc Chg (267,259) (271,268) (289,172) Dept Total 2,940,796 3,673,685 4,638,873 Total 877,666 1,377,922 1,601,316 Recovered Costs (2,964,511) (3,654,380) (4,581,387) SIF - Operations Total (23,715) 19,305 57,486 Self Insurance Funds - Claims
F671 Workers Compensation 16,329,206 2,700,000 2,900,000 F672 Liability 3,927,849 2,600,000 2,250,000 F673 Unemployment 53,660 80,000 80,000
SIF - Claims Total 20,310,715 5,380,000 5,230,000 ~ HUMAN RESOURCES / RISK MANAGEMENT ~
2022-23
Proposed
2022-23
Proposed
Department at a Glance
2020-21
Actual

GENERAL FUND EXPENSE BY CATEGORY
2021-22
Budget
2020-21
Actual
2021-22
Budget
OPERATIONS - General Fund
DEPT STAFFING -All Funds
Personnel
Operating
Utilities
Alloc Costs
55%
33%
0%
12%
2018 2019 2020 2021 2022
8 7 9 9 9

City of Pomona 2022-23 Proposed Budget

Services Provided
~ HUMAN RESOURCES / RISK MANAGEMENT ~

The Human Resources Department includes both Personnel Services and Risk Management Divisions. Personnel Services (commonly r eferred to as Human Resources) recruits, develops and retains talented employees and volunteers to carry out the vision and mission of the City Council. Risk Management preserves and protects the assets of the City, analyzes and obtains insurance coverages, administers the safety, workers’ compensation and liability claims programs, and oversees emergency preparedness citywide. Huma n Resources supports and partners with other City departments to achieve the overall vision of the City and improve the quality of life for our diverse community.

Division Details

Program 0701 – Personnel Services
Personnel Services, also commonly referred to as Human Resources, is responsible for recruitment and selection of outstanding City employees; classification and compensation of the workforce; labor relations; employee relations and performance management; organizational training and development; and benefits administration. It also coordinates a citywide volunteer program.

Fund 668 – Program 1351–Workers Compensation
The City is responsible for providing workers’ compensation benefits for all of its employees consistent with State laws and regulations. The program is currently administered by a third party claims administrator. The City uses a combination of self -insurance and excess coverage through a joint powers agreement to fund the workers’ compensation program. Risk Management also contains workers’ compensation costs through an active return-to-work modified duty program, safety training and compliance, and sub rogation programs.

Fund 668 – Program 1352–Liability
The Risk Management Liability Program manages and oversees t ort liability claims filed against the City and related litigation , with the assistance of a third party administrator. Through this fund, t he City obtains excess liability coverage to protect the City in the event of a catastrophic liability loss, as well as other various lines of coverage to protect the City’s assets. The Liability program also includes damaged property recovery, loss prev ention, and emergency preparedness programs.

Fund 668 – Program 1353–Unemployment
The City is required to pay unemployment insurance claims in accordance with State laws and regulations. Human Resources is responsible for responding to unemployment ins urance claims submitted to the State Employment Development Department (EDD). Human Resources contracts with a third party administrator to administer the unemployment insurance program.

2 4/28/2022 C I T Y O F P O M O N A
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YEAR-END
ESTIMA
TE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0701 Personnel Services
40380 61.28 20,884.33 0 43,683.44 43,684 0All Other Revenues 0% 0% 0% 061.28 20,884.33 0 43,683.44 43,684All Char
ges for Services 0% 82% 0 %
80881 0.00 0.00 280,250 19,250.00 186,239 94,011Trnsf frm American Rescue Plan 7% 66% 66-% 94,0110.00 0.00 280,250 19,250.00 186,239All Transfers In 0% 82% 66-%

61.28 20,884.33 280,250.00 62,933.44 0% 229,923 82% 94,011 66-%Total Revenue Proposed Staffing Changes 0.00 16,000 0.00 0 97,303 51006 508%0%0.00 0% Earnings & Benefits 683,895.74 733,514 526,533.26 733,514 776,448 51012 6%100%750,669.76 72% All Overtime - Non Sworn 1,992.53 3,000 2,736.73 3,000 2,000 51030 33-%100%1,326.45 91% Hourly 67,341.37 125,642 66,073.65 115,000 146,931 51040 17%92%92,351.46 53% Holiday - Non Sworn 224.09 0 0.00 0 0 51042 0%0%0.00 0% Retirement/T
ermination Payout 0.00 0 0.00 0 0 51059 0%0%42,602.94 0% Total Buybacks 6,863.34 15,492 7,474.54 7,475 23,044 51080 49%48%7,680.43 48% 894,631.04 760,317.07 893,648 602,818.18 858,989 1,045,726 Total Staffing 17%67% 96% Office Supplies 3,751.11 7,000 2,684.39 7,000 7,000 52060 0%100%4,464.79 38% Postage 1,041.21 1,500 856.27 1,500 1,500 52063 0%100%871.98 57% Printing & Copying 207.54 1,000 16.88 1,500 1,500 52064 50%150%437.93 2% Other Expense 0.00 0 0.00 0 0 52080 0%0%1,000.00 0%
Mileage Reimbursement 0.00 600 0.00 100 600 52090 0%17%121.43 0% Prof Development - Training 59.69 2,500 435.00 2,500 4,000 52130 60%100%368.00 17% Dues, Subscriptions & Certs 300.00 5,200 3,495.00 2,000 5,200 52140 0%38%1,078.04 67% Advertising - Personnel 1,928.00 6,000 1,975.00 6,000 6,000 52162 0%100%3,488.00 33% Special Programs 0.00 0 0.00 500 1,000 52282 0%0%0.00 0% Controllable Contract Services 43,197.50 100,000 55,984.00 70,000 55,000 52285 45-%70%97,776.36 56% Meritorius Service Awards 3,969.72 3,000 1,956.97 3,000 4,000 52291 33%100%22.22 65% OES 139,804.33 228,011 26,734.52 150,000 78,011 52310 66-%66%0.00 12% Employee Relations Committee 7,069.13 12,000 0.00 5,000 25,000 52311 108%42%3,255.00 0% Outside Legal Services 43,352.48 141,370 29,590.20 135,000 170,000 52323 20%95%105,455.46 21% Small Tools & Equipment 0.00 8,430 0.00 2,000 17,000 52402 102%24%6,212.37 0% Computer Related Acquisitions 3,746.93 4,000 3,279.00 4,000 8,184 52403 105%100%6,187.31 82% 3 4/28/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 3:37:36PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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YEAR-END
ESTIMA
TE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
In-Service Training 1,022.00 5,000 100.00 8,000 14,000 52460 180%160%874.00 2% Fitness For Duty 0.00 0 0.00 2,000 3,000 52466 0%0%0.00 0% Fingerprint Expense 3,780.00 7,500 4,469.00 6,000 7,500 52540 0%80%5,533.00 60% Physical/Mental Exams 18,467.00 30,000 19,460.00 22,000 22,000 52541 27-%73%20,507.00 65% Recruitment
Testing 6,091.40 12,000 3,783.20 12,000 12,000 52545 0%100%8,667.41 32% Office Equip Maint/Repair 563.79 1,500 735.30 1,500 1,500 52581 0%100%815.75 49% Supplementals 0.00 0 0.00 0 180,000 59993 0%0%0.00 0%
267,136.05 278,351.83 576,611 155,554.73 441,600 623,995 Total Controllable Exp 8%27% 77% Tuition Reimbursement 0.00 1,500 1,500.00 1,500 1,500 52461 0%100%0.00 100%

0.00 0.00 1,500 1,500.00 1,500 1,500 Total Required Exp 0%100% 100% Telephone Service Expense 806.91 0 0.00 0 0 52121 0%0%1,788.82 0% Desk Phone Expense 0.00 846 684.70 846 771 52123 9-%100%0.00 81% Cellular Phones 0.00 0 0.00 0 540 52128 0%0%0.00 0%
1,788.82 806.91 846 684.70 846 1,311 Total Utilities 55%81% 100% Info Systems Allocation 24,640.00 35,490 24,175.55 35,490 72,336 52185 104%100%21,940.00 68% Claims Exp - Liab 14,885.00 14,949 11,211.75 14,949 0 52235 0%100%54,683.00 75% Liab Admin Alloc 24,419.00 29,025 21,768.75 29,025 38,315 52245 32%100%17,409.00 75% Unempl Admin Alloc 93.00 80 59.94 80 100 52246 25%100%91.00 75% WC Admin Alloc 9,135.00 7,880 5,909.94 7,880 12,005 52247 52%100%7,904.00 75% POB Allocation 32,277.00 72,172 54,128.97 72,172 95,200 53921 32%100%0.00 75% 102,027.00 105,449.00 159,596 117,254.90 159,596 217,956 Total Alloc Costs & Self Ins 37%73% 100% Furniture & Equipment 0.00 16,989 0.00 16,989 0 66180 0%100%0.00 0%

0.00 0.00 16,989 0.00 16,989 0 Total Capital 0%0% 100%
1,265,582.91 1,144,924.81 1,649,190 877,812.51 1,479,520 1,890,488 Total Expense : 53 % 90 % 15% Net: Personnel Services 814,879.07-1,265,521.63- 1,368,940- 1,249,597- 1,796,477-1,124,040.48- 4 City of Pomona 2022-23 Proposed Budget
Finance
1101 Finance Admin 618,193 711,301 620,278 Personnel 1,650,877 1,941,590 1,976,463 1110 Accounting 444,241 537,976 645,738 Operating 168,801 193,682 243,588 1120 Payroll 309,020 340,696 400,036 Utilities 3,263 3,247 3,226 1150 Purchasing Services 217,632 334,816 379,395 Alloc Costs 197,154 351,839 449,074 1160 Revenue Management 436,523 584,312 630,046 Capital 5,513 18,743 3,142 Dept Total 2,025,608 2,509,101 2,675,493 Total 2,025,608 2,509,101 2,675,493 Internal Service Funds - Printing and Mail Services Adm Svc Chg (458,730) (465,611) (496,342) 1140 Printing Services 9,921 12,121 12,010 Total 1,566,878 2,043,490 2,179,151 1145 Mail Services 13,124 21,500 21,635
Sub - Total 23,045 33,621 33,645
Recovered Costs (23,045) (33,621) (33,645) Total - - -
Special Revenue Funds
F191 American Rescue Plan - 17,071,367 20,848,278
2020-21
Actual
2020-21
Actual
2021-22
Budget
Department at a Glance
2022-23
Proposed
~ FINANCE ~

GENERAL FUND EXPENSE BY CATEGORY
2021-22
Budget

EXPENSE BY DIVISION / FUND
DEPT STAFFING -All Funds
2022-23
Proposed
OPERATIONS - General Fund
Personnel
Operating
Utilities
Alloc Costs
74%
9%
0%
17%
2018 2019 2020 2021 2022
32 32
33 33 33

City of Pomona 2022-23 Proposed Budget
Services Provided
~ FINANCE ~
The Finance Department develops and maintains effective financial planning and reporting, internal controls, and central supp ort systems in order to assist operating departments in achieving their program objectives. The department is responsible for the following key areas – Administration/Budgeting, Accounting, Accounts Payable/Receivable, Debt Administration, Payroll, Purchasing, Printing/Mail Services, Successor Agency Reporting, and Treasury and Revenue Management. The City has been awarded the Government Finance Officers Association Achievement of Excellence in Financial Reporting for the past 2 6 years and has submitted its latest annual report for consideration and possible award.

Division Details
Program 1101 – Finance Administration / Budgeting
The Finance Administration program consists of the Finance Director and Budget Officer. The division provides direction and support to all Finance Department functions, establishes and administer s financial policies , bond development, coordinates and develops the City’s annual budget under the direction of the City Manager , and works in collaboration wit h the Public Works Department for the development of the Capital Improvement Program. Effective August 2014, the Finance Director was also the appointed City Treasurer.

Program 1110 – Accounting
The Accounting Division monitors, records, and reports on all financial transactions, as well as provides professional and courteous customer service while facilitating timely and accurate payment of the City’s financial obligations. The division is also responsible for debt management, grant management, the accounting for over 100 separate funds, and producing approximately 16,000 accounts payable payments annually.

Program 1120 – Payroll
The Payroll division is responsible for the timely and accurate payment of the City’s employees. The division is also responsible for balancing and processing the payment of all related taxes, benefits, and voluntary deductions such as health, dental, vis ion, life, retirement, LTD, deferred compensation, wage garnishments, etc. Payroll also verifies employment for home loan applications.

Program 1150 – Purchasing Services
The Purchasing Services Program provides for the procurement of supplies, services and equipment for various City departments at the lowest available cost purchased in the most efficient manner . In addition, the division is responsible for disposition of surplus City property and oversees printing, and mail operations for the City.

Program 1160 – Revenue Management
The Revenue Management division is responsible for collecting and receipting funds owed to the City, and managing the City’s utility billing process for 30,000 accounts and the business license program for over 11,000 businesses. In detail , the division performs cashiering services for citywide payments; tracks and processes Utility User Tax , Transient Occupancy Tax , other revenue payments, and monitors all returned payments. 2 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:34:21PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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YEAR-END
ESTIM
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2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 100 All Finance
40060 4,377,595.61 4,173,402.09 3,599,400 3,576,030.75 3,909,428 4,400,000Business Licenses 99% 109% 22% 40145 1,686.06 1,670.82 1,000 1,365.89 1,400 1,675BusLic SB1186/AB1379 Adm Fee 137% 140% 68% 40431 0.00 0.00 760,000 993,771.25 1,128,689 2,600,000Cannabis Business Tax(Mesr PC) 131% 149% 242%
40691 6,571.19 18,343.67 15,000 16,393.86 18,500 18,500Business License Admin Fee 109% 123% 23% 7,020,1754,385,852.86 4,193,416.58 4,375,400 4,587,561.75 5,058,017All Other Taxes 0% 113% 60 % 40063 413,984.02 288,461.01 300,000 161,794.74 300,000 250,000Business Lic Penalties 54% 100% 17-% 250,000413,984.02 288,461.01 300,000 161,794.74 300,000All Fines 0% 113% 17-% 40046 10,510.76 653.00 2,000 0.00 0 0Adult Entertainment Permits 0% 0% 0% 010,510.76 653.00 2,000 0.00 0All Licenses 0% 113% 0 %
40054 324.00 456.00 200 324.00 200 200Food Vendor Permits 162% 100% 0% 40259 1,472.00 1,079.00 500 763.60 300 500VFH Operator Permit 153% 60% 0% 40266 2,649.00 629.00 500 760.00 100 100VFH Driver Permit 152% 20% 80-% 8004,445.00 2,164.00 1,200 1,847.60 600All Permits 0% 113% 33-% 40354 0.00 0.00 600 0.00 0 0CBT Annual Registration Fee 0% 0% 0%

00.00 0.00 600 0.00 0All Fees 0% 113% 0 %
40225 161.35 319.00 0 0.00 0 0Bad Debt Collected 0% 0% 0% 40226 293.88 304.75 0 278.02 300 300Miscellaneous Income 0% 0% 0% 40530 245.51 688.84 0 67.53 0 0Over & Short 0% 0% 0%
300209.72 1,312.59 0 345.55 300All Other Misc Revenue 0% 113% 0 % 40380 14,325.87 15,286.33 12,000 9,663.38 12,480 12,480All Other Revenues 81% 104% 4% 12,48014,325.87 15,286.33 12,000 9,663.38 12,480All Charges for Services 0% 113% 4 % 80723 2,516.00 0.00 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 0.00 0.00 120,117 49,750.00 85,866 64,267Trnsf frm American Rescue Plan 41% 71% 46-% 64,2672,516.00 0.00 120,117 49,750.00 85,866All Transfers In 0% 113% 46-% 4,831,844.23 4,499,987.51 4,811,317.00 4,810,963.02 0% 5,457,263 113% 7,348,022 53 %T otal Revenue Earnings & Benefits 1,505,313.68 1,828,377 1,259,042.90 1,701,041 1,776,886 51012 3-%93%1,697,821.16 69% All Overtime - Non Sworn 144.58 350 266.07 702 550 51030 57%201%800.40 76% Hourly 37,469.50 81,212 43,794.98 78,615 84,747 51040 4%97%36,383.96 54% Holiday - Non Sworn 0.00 595 0.00 595 600 51042 1%100%536.74 0% 3 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:34:21PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Retirement/Termination Payout 79,719.04 0 0.00 0 86,800 51059 0%0%3,612.50 0% T
otal Buybacks 28,229.95 31,056 23,041.89 28,685 26,880 51080 13-%92%19,393.57 74% 1,758,548.33 1,650,876.75 1,941,590 1,326,145.84 1,809,638 1,976,463 Total Staffing 2%68% 93% Temporary Agency Svcs 0.00 0 0.00 0 0 51055 0%0%38,370.45 0% Office Supplies 12,625.85 12,200 5,523.92 11,020 12,600 52060 3%90%7,300.26 45% Postage 13,552.10 15,107 6,525.69 14,650 14,800 52063 2-%97%12,745.94 43% Printing & Copying 6,455.67 9,450 4,617.55 8,301 8,760 52064 7-%88%8,763.41 49% Mileage Reimbursement 0.00 100 76.94 377 575 52090 475%377%88.93 77% Prof Development - Training 1,249.00 8,900 6,038.19 11,900 19,370 52130 118%134%8,205.71 68% Dues, Subscriptions & Certs 4,389.71 6,195 3,897.64 5,535 6,745 52140 9%89%3,892.39 63% Controllable Contract Services 75,780.75 83,929 10,887.00 73,378 126,717 52285 51%87%14,062.00 13% Auction Expenses 0.00 50 0.00 50 50 52286 0%100%0.00 0% Outside Legal Services 7,320.78 11,000 5,676.93 8,500 6,800 52323 38-%77%2,990.79 52% Small Tools & Equipment 1,653.78 2,507 1,325.90 1,908 5,500 52402 119%76%2,580.07 53% Computer Related Acquisitions 11,930.72 6,008 2,047.77 4,348 2,300 52403 62-%72%5,627.67 34% Office Equip Maint/Repair 3,163.62 6,460 1,652.12 3,415 3,550 52581 45-%53%2,912.48 26% 107,540.10 138,121.98 161,906 48,269.65 143,382 207,767 Total Controllable Exp 28%30% 89% Off-Site Storage 647.37 1,500 429.84 1,500 1,500 52081 0%100%701.74 29% Pub, Print Ord/Res/Legals 863.05 866 685.52 700 350 52160 60-%81%320.50 79% Audit Services 22,536.50 26,216 23,780.00 26,216 26,971 52180 3%100%19,712.90 91% Tuition Reimbursement 1,100.00 1,394 1,000.00 1,100 5,500 52461 295%79%1,750.00 72% Automation Lease 1,539.44 1,800 769.72 1,155 1,500 52576 17-%64%1,610.94 43% Uncollectible Accounts 3,992.44 0 27.00- 27- 0 58920 0%0%2,490.14 0% 26,586.22 30,678.80 31,776 26,638.08 30,644 35,821 Total Required Exp 13%84% 96% Telephone Service Expense 2,085.04 549 526.57 688 1,000 52121 82%125%1,599.55 96% Desk Phone Expense 0.00 1,694 1,369.56 1,704 1,376 52123 19-%101%0.00 81% Cellular Phones 1,177.98 1,004 909.38 784 850 52128 15-%78%1,235.59 91% 2,835.14 3,263.02 3,247 2,805.51 3,176 3,226 Total Utilities 1-%86% 98% 4 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:34:21PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 34,047.00 68,308 46,530.73 68,308 87,034 52185 27%100%36,471.00 68% Liab
Admin Alloc 60,606.00 82,831 62,123.22 82,831 110,138 52245 33%100%49,925.00 75% Unempl Admin Alloc 230.00 227 170.19 227 288 52246 27%100%261.00 75% WC Admin Alloc 22,672.00 22,488 16,866.00 22,488 34,508 52247 53%100%22,667.00 75% POB Allocation 79,599.00 177,985 133,488.81 177,985 217,106 53921 22%100%0.00 75% 109,324.00 197,154.00 351,839 259,178.95 351,839 449,074 Total Alloc Costs & Self Ins 28%74% 100% Furniture & Equipment 0.00 3,143 0.00 0 0 66180 0%0%0.00 0% Other Equipment 5,513.00 0 0.00 0 0 66189 0%0%0.00 0%
Automation Acquisitions 0.00 15,600 0.00 15,600 0 66193 0%100%0.00 0% Capital Prior Year Carryover 0.00 0 0.00 0 3,142 66205 0%0%0.00 0%

0.00 5,513.00 18,743 0.00 15,600 3,142 Total Capital 83-%0% 83%

0.00 0.00 0 0.00 0 0 Total Transfer Out 0%0% 0%
2,004,833.79 2,025,607.55 2,509,101 1,663,038.03 2,354,279 2,675,493 T otal Expense: 66 % 94 % 7% Net: All Finance 3,147,924.99 2,827,010.44 2,302,216 3,102,984 4,672,529 2,474,379.96 5 This Page Intentionally Left Blank

Line Item
Details by
Division
5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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ESTIM
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2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 101 Finance Administration
40226 293.88 304.75 0 278.02 300 300Miscellaneous Income 0% 0% 0% 300293.88 304.75 0 278.02 300All Other Misc Revenue 0% 52% 0 % 40380 504.00 450.00 0 376.00 480 480All Other Revenues 0% 0% 0% 480504.00 450.00 0 376.00 480All Cha
rges for Services 0% 52% 0 %
80881 0.00 0.00 70,367 0.00 36,116 64,267Trnsf frm American Rescue Plan 0% 51% 9-% 64,2670.00 0.00 70,367 0.00 36,116All Transfers In 0% 52% 9-% 797.88 754.75 70,367.00 654.02 0% 36,896 52% 65,047 8-%T otal Revenue Earnings & Benefits 329,626.18 388,609 281,959.31 348,461 401,917 51012 3%90%229,776.60 73% Hourly 29,543.17 44,639 31,806.41 50,010 14,678 51040 67-%1 12%0.00 71%
Retirement/Termination Payout 78,882.53 0 0.00 0 0 51059 0%0%0.00 0% Total Buybacks 11,477.83 12,500 6,356.17 12,000 13,000 51080 4%96%5,208.00 51% 234,984.60 449,529.71 445,748 320,121.89 410,471 429,595 Total Staffing 4-%72% 92% Office Supplies 587.68 1,000 106.88 800 1,200 52060 20%80%127.29 11% Printing & Copying 3,266.95 3,000 2,088.92 3,000 3,300 52064 10%100%1,440.84 70% Mileage Reimbursement 0.00 0 0.00 300 300 52090 0%0%5.57 0% Prof Development - Training 0.00 3,000 1,894.95 3,000 7,620 52130 154%100%1,885.74 63% Dues, Subscriptions & Certs 660.00 980 980.00 960 1,100 52140 12%98%370.00 100% Controllable Contract Services 46,493.75 68,567 4,275.00 58,016 81,767 52285 19%85%0.00 6% Outside Legal Services 7,320.78 11,000 5,676.93 8,500 6,800 52323 38-%77%2,990.79 52% Small Tools & Equipment 0.00 700 699.97 700 800 52402 14%100%0.00 100% Computer Related Acquisitions 3,561.19 1,708 407.82 408 500 52403 71-%24%0.00 24% 6,820.23 61,890.35 89,955 16,130.47 75,684 103,387 Total Controllable Exp 15%18% 84% Pub, Print Ord/Res/Legals 237.71 866 685.52 700 350 52160 60-%81%320.50 79% Tuition Reimbursement 1,000.00 294 0.00 0 1,500 52461 410%0%1,000.00 0% 1,320.50 1,237.71 1,160 685.52 700 1,850 Total Required Exp 59%59% 60% Telephone Service Expense 107.58 0 0.00 0 100 52121 0%0%1.01 0% 6 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Desk Phone Expense 0.00 61 48.90 60 55 52123 10-%98%0.00 80% Cellular Phones 289.21 504 453.86 450 850 52128 69%89%396.85 90% 397.86 396.79 565 502.76 510 1,005 T
otal Utilities 78%89% 90%
Info Systems Allocation 4,415.00 14,234 9,696.03 14,234 13,184 52185 7-%100%3,190.00 68% Liab Admin Alloc 60,606.00 82,831 62,123.22 82,831 16,684 52245 80-%100%49,925.00 75% Unempl Admin Alloc 230.00 227 170.19 227 44 52246 81-%100%261.00 75% WC Admin Alloc 22,672.00 22,488 16,866.00 22,488 5,228 52247 77-%100%22,667.00 75% POB Allocation 17,215.00 38,493 28,869.75 38,493 49,301 53921 28%100%0.00 75% 76,043.00 105,138.00 158,273 117,725.19 158,273 84,441 Total Alloc Costs & Self Ins 47-%74% 100% Automation Acquisitions 0.00 15,600 0.00 15,600 0 66193 0%100%0.00 0%

0.00 0.00 15,600 0.00 15,600 0 Total Capital 0%0% 100%

0.00 0.00 0 0.00 0 0 Total Transfer Out 0%0% 0%
319,566.19 618,192.56 711,301 455,165.83 661,238 620,278 T otal Expense: 64 % 93 % 13-% Net: Finance Administration 454,511.81-318,768.31- 640,934- 624,342- 555,231-617,437.81- 7 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
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CHANGE
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 110 Accounting
80881 0.00 0.00 15,750 15,750.00 15,750 0T rnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 15,750 15,750.00 15,750All Transfers In 0% 100% 0 %

0.00 0.00 15,750.00 15,750.00 0% 15,750 100% 0 0 %T otal Revenue Earnings & Benefits 366,972.14 4 11,776 282,765.62 409,511 397,523 51012 3-%99%496,843.35 69% All Overtime - Non Sworn 144.58 0 266.07 352 200 51030 0%0%0.00 0% Hourly 0.00 16,843 0.00 12,000 948 51040 94-%71%15,613.59 0% Retirement/Termination Payout 0.00 0 0.00 0 43,500 51059 0%0%583.99 0% Total Buybacks 4,574.93 5,900 4,196.76 4,197 5,000 51080 15-%71%6,334.79 71% 519,375.72 371,691.65 434,519 287,228.45 426,060 447,171 Total Staffing 3%66% 98% Office Supplies 5,373.91 4,500 2,501.31 3,520 4,700 52060 4%78%3,214.62 56% Postage 4,431.01 5,257 2,812.43 4,800 5,000 52063 5-%91%3,966.65 53% Printing & Copying 373.30 2,000 592.56 900 1,000 52064 50-%45%2,047.41 30% Mileage Reimbursement 0.00 0 0.00 0 100 52090 0%0%74.45 0% Prof Development - Training 150.00 2,600 2,717.89 2,600 5,500 52130 112%100%3,032.96 105% Dues, Subscriptions & Certs 1,349.00 1,880 1,165.00 1,880 1,880 52140 0%100%1,489.95 62% Controllable Contract Services 11,950.00 8,750 0.00 8,750 31,450 52285 259%100%7,450.00 0% Small Tools & Equipment 180.81 750 0.00 250 250 52402 67-%33%184.10 0% Office Equip Maint/Repair 1,071.72 910 586.93 910 1,000 52581 10%100%920.78 64% 22,380.92 24,879.75 26,647 10,376.12 23,610 50,880 Total Controllable Exp 91%39% 89% Audit Services 22,536.50 26,216 23,780.00 26,216 26,971 52180 3%100%19,712.90 91% 19,712.90 22,536.50 26,216 23,780.00 26,216 26,971 Total Required Exp 3%91% 100% Telephone Service Expense 322.78 0 0.00 0 0 52121 0%0%181.98 0% Desk Phone Expense 0.00 363 293.46 363 330 52123 9-%100%0.00 81% 181.98 322.78 363 293.46 363 330 Total Utilities 9-%81% 100% Info Systems Allocation 8,465.00 13,683 9,320.75 13,683 27,112 52185 98%100%9,678.00 68% 8 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Liab Admin Alloc 0.00 0 0.00 0 34,310 52245 0%0%0.00 0% Unempl
Admin Alloc 0.00 0 0.00 0 89 52246 0%0%0.00 0%
WC Admin Alloc 0.00 0 0.00 0 10,749 52247 0%0%0.00 0%
POB Allocation 16,345.00 36,548 27,411.03 36,548 48,126 53921 32%100%0.00 75% 9,678.00 24,810.00 50,231 36,731.78 50,231 120,386 Total Alloc Costs & Self Ins 140%73% 100% 571,329.52 444,240.68 537,976 358,409.81 526,480 645,738 T otal Expense: 67 % 98 % 20% Net: Accounting 342,659.81-571,329.52- 522,226- 510,730- 645,738-444,240.68- 9 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 120 Payroll
80881 0.00 0.00 10,000 10,000.00 10,000 0T rnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 10,000 10,000.00 10,000All Transfers In 0% 100% 0 %

0.00 0.00 10,000.00 10,000.00 0% 10,000 100% 0 0 %T otal Revenue Earnings & Benefits 267,357.80 282,194 203,017.52 282,194 277,122 51012 2-%100%191,845.12 72% All Overtime - Non Sworn 0.00 350 0.00 350 350 51030 0%100%597.85 0% Holiday - Non Sworn 0.00 595 0.00 595 600 51042 1%100%536.74 0% Retirement/
Termination Payout 0.00 0 0.00 0 43,300 51059 0%0%0.00 0% Total Buybacks 10,637.27 10,956 11,932.48 11,932 6,880 51080 37-%109%4,461.24 109% 197,440.95 277,995.07 294,095 214,950.00 295,071 328,252 Total Staffing 12%73% 100% Office Supplies 1,193.70 2,200 792.41 2,200 2,200 52060 0%100%1,394.12 36% Postage 900.40 750 723.26 750 700 52063 7-%100%845.40 96% Printing & Copying 203.07 150 113.95 150 160 52064 7%100%60.09 76% Mileage Reimbursement 0.00 50 76.94 77 75 52090 50%154%0.00 154% Prof Development - Training 0.00 0 0.00 0 750 52130 0%0%249.00 0% Dues, Subscriptions & Certs 1,608.06 1,635 850.14 1,635 1,755 52140 7%100%1,512.44 52% Small Tools & Equipment 173.54 0 0.00 0 350 52402 0%0%0.00 0% Computer Related Acquisitions 7,613.08 1,100 0.00 1,100 0 52403 0%100%310.94 0% Office Equip Maint/Repair 1,278.02 1,600 813.63 1,600 1,600 52581 0%100%1,178.01 51% 5,550.00 12,969.87 7,485 3,370.33 7,512 7,590 Total Controllable Exp 1%45% 100% Telephone Service Expense 215.18 0 0.00 0 0 52121 0%0%27.60 0% Desk Phone Expense 0.00 242 195.63 242 220 52123 9-%100%0.00 81%

27.60 215.18 242 195.63 242 220 Total Utilities 9-%81% 100% Info Systems Allocation 5,063.00 10,304 7,018.98 10,304 11,297 52185 10%100%4,311.00 68% Liab Admin Alloc 0.00 0 0.00 0 14,296 52245 0%0%0.00 0% Unempl Admin Alloc 0.00 0 0.00 0 37 52246 0%0%0.00 0%
WC Admin Alloc 0.00 0 0.00 0 4,479 52247 0%0%0.00 0%
POB Allocation 12,777.00 28,570 21,427.47 28,570 33,865 53921 19%100%0.00 75% 10 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
4,311.00 17,840.00 38,874 28,446.45 38,874 63,974 T otal Alloc Costs & Self Ins 65%73% 100% 207,329.55 309,020.12 340,696 246,962.41 341,699 400,036 T otal Expense: 72 % 100 % 17% Net: Payroll 236,962.41-207,329.55- 330,696- 331,699- 400,036-309,020.12- 11 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 150 Purchasing Services
40380 30.60 1,443.43 0 0.00 0 0All Other Revenues 0% 0% 0% 030.60 1,443.43 0 0.00 0All Cha
rges for Services 0% 100% 0 %
80881 0.00 0.00 1,750 1,750.00 1,750 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 1,750 1,750.00 1,750All Transfers In 0% 100% 0 %

30.60 1,443.43 1,750.00 1,750.00 0% 1,750 100% 0 0 %T otal Revenue Earnings & Benefits 178,136.22 274,834 158,886.31 216,443 278,173 51012 1%79%188,203.90 58% Hourly 819.71 1
1,931 11,988.57 8,806 12,402 51040 4%74%3,422.93 100%
Retirement/Termination Payout 0.00 0 0.00 0 0 51059 0%0%2,934.98 0% 194,561.81 178,955.93 286,765 170,874.88 225,249 290,575 Total Staffing 1%60% 79% Temporary Agency Svcs 0.00 0 0.00 0 0 51055 0%0%38,370.45 0% Office Supplies 3,558.54 1,000 184.59 1,000 1,000 52060 0%100%479.41 18% Postage 87.02 100 0.00 100 100 52063 0%100%8.47 0%
Printing & Copying 19.24 300 168.78 251 300 52064 0%84%413.47 56% Prof Development - Training 299.00 1,000 990.00 4,000 2,500 52130 150%400%1,432.75 99% Dues, Subscriptions & Certs 648.65 1,500 760.00 860 1,750 52140 17%57%260.00 51% Controllable Contract Services 11,362.00 6,612 6,612.00 6,612 11,000 52285 66%100%6,612.00 100% Auction Expenses 0.00 50 0.00 50 50 52286 0%100%0.00 0% Small Tools & Equipment 0.00 200 0.00 100 100 52402 50-%50%447.75 0% Computer Related Acquisitions 0.00 2,000 1,639.95 1,640 0 52403 0%82%2,031.92 82% Office Equip Maint/Repair 459.43 3,450 251.56 405 450 52581 87-%12%394.60 7% 50,450.82 16,433.88 16,212 10,606.88 15,018 17,250 Total Controllable Exp 6%65% 93% Automation Lease 1,539.44 1,800 769.72 1,155 1,500 52576 17-%64%1,610.94 43% 1,610.94 1,539.44 1,800 769.72 1,155 1,500 Total Required Exp 17-%43% 64% Telephone Service Expense 793.97 549 526.57 688 900 52121 64%125%864.62 96% Desk Phone Expense 0.00 363 293.51 374 220 52123 39-%103%0.00 81% Cellular Phones 437.32 500 405.54 284 0 52128 0%57%408.24 81% 12 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1,272.86 1,231.29 1,412 1,225.62 1,346 1,120 T otal Utilities 21-%87% 95% Info Systems Allocation 5,487.00 9,686 6,597.98 9,686 13,073 52185 35%100%4,419.00 68% Liab Admin Alloc 0.00 0 0.00 0 16,543 52245 0%0%0.00 0% Unempl Admin Alloc 0.00 0 0.00 0 44 52246 0%0%0.00 0%
WC Admin Alloc 0.00 0 0.00 0 5,183 52247 0%0%0.00 0%
POB Allocation 8,471.00 18,941 14,205.78 18,941 34,107 53921 80%100%0.00 75% 4,419.00 13,958.00 28,627 20,803.76 28,627 68,950 Total Alloc Costs & Self Ins 141%73% 100% Other Equipment 5,513.00 0 0.00 0 0 66189 0%0%0.00 0%

0.00 5,513.00 0 0.00 0 0 Total Capital 0%0% 0%
252,315.43 217,631.54 334,816 204,280.86 271,395 379,395 T otal Expense: 61 % 81 % 13% Net: Purchasing Services 202,530.86-252,284.83- 333,066- 269,645- 379,395-216,188. 11- 13 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 160 Revenue Management
40060 4,377,595.61 4,173,402.09 3,599,400 3,576,030.75 3,909,428 4,400,000Business Licenses 99% 109% 22% 40145 1,686.06 1,670.82 1,000 1,365.89 1,400 1,675BusLic SB1186/AB1379 Adm Fee 137% 140% 68% 40431 0.00 0.00 760,000 993,771.25 1,128,689 2,600,000Cannabis Business Tax(Mesr PC) 131% 149% 242%
40691 6,571.19 18,343.67 15,000 16,393.86 18,500 18,500Business License Admin Fee 109% 123% 23% 7,020,1754,385,852.86 4,193,416.58 4,375,400 4,587,561.75 5,058,017All Other Taxes 0% 114% 60 % 40063 413,984.02 288,461.01 300,000 161,794.74 300,000 250,000Business Lic Penalties 54% 100% 17-% 250,000413,984.02 288,461.01 300,000 161,794.74 300,000All Fines 0% 114% 17-% 40046 10,510.76 653.00 2,000 0.00 0 0Adult Entertainment Permits 0% 0% 0% 010,510.76 653.00 2,000 0.00 0All Licenses 0% 114% 0 %
40054 324.00 456.00 200 324.00 200 200Food Vendor Permits 162% 100% 0% 40259 1,472.00 1,079.00 500 763.60 300 500VFH Operator Permit 153% 60% 0% 40266 2,649.00 629.00 500 760.00 100 100VFH Driver Permit 152% 20% 80-% 8004,445.00 2,164.00 1,200 1,847.60 600All Permits 0% 114% 33-% 40354 0.00 0.00 600 0.00 0 0CBT Annual Registration Fee 0% 0% 0%

00.00 0.00 600 0.00 0All Fees 0% 114% 0 %
40225 161.35 319.00 0 0.00 0 0Bad Debt Collected 0% 0% 0% 40530 245.51 688.84 0 67.53 0 0Over & Short 0% 0% 0%
084.16 1,007.84 0 67.53 0All Other Misc Revenue 0% 114% 0 % 40380 13,791.27 13,392.90 12,000 9,287.38 12,000 12,000All Other Revenues 77% 100% 0% 12,00013,791.27 13,392.90 12,000 9,287.38 12,000All Charges for Services 0% 114% 0 % 80723 2,516.00 0.00 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 0.00 0.00 22,250 22,250.00 22,250 0Trnsf frm American Rescue Plan 100% 100% 0% 02,516.00 0.00 22,250 22,250.00 22,250All Transfers In 0% 114% 0 % 4,831,015.75 4,497,789.33 4,713,450.00 4,782,809.00 0% 5,392,867 114% 7,282,975 55 %T otal Revenue Earnings & Benefits 363,221.34 470,964 332,414.14 444,432 422,151 51012 10-%94%591,152.19 71% All Overtime - Non Sworn 0.00 0 0.00 0 0 51030 0%0%202.55 0% Hourly 7,106.62 7,799 0.00 7,799 56,719 51040 627%100%17,347.44 0% Retirement/
Termination Payout 836.51 0 0.00 0 0 51059 0%0%93.53 0% Total Buybacks 1,539.92 1,700 556.48 556 2,000 51080 18%33%3,389.54 33% 14 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
612,185.25 372,704.39 480,463 332,970.62 452,787 480,870 T otal Staffing 0%69% 94% Office Supplies 1,912.02 3,500 1,938.73 3,500 3,500 52060 0%100%2,084.82 55% Postage 8,133.67 9,000 2,990.00 9,000 9,000 52063 0%100%7,925.42 33% Printing & Copying 2,593.11 4,000 1,653.34 4,000 4,000 52064 0%100%4,801.60 41% Mileage Reimbursement 0.00 50 0.00 0 100 52090 100%0%8.91 0% Prof Development - Training 800.00 2,300 435.35 2,300 3,000 52130 30%100%1,605.26 19% Dues, Subscriptions & Certs 124.00 200 142.50 200 260 52140 30%100%260.00 71% Controllable Contract Services 5,975.00 0 0.00 0 2,500 52285 0%0%0.00 0% Small Tools & Equipment 1,299.43 857 625.93 858 4,000 52402 367%100%1,948.22 73% Computer Related Acquisitions 756.45 1,200 0.00 1,200 1,800 52403 50%100%3,284.81 0% Office Equip Maint/Repair 354.45 500 0.00 500 500 52581 0%100%419.09 0% 22,338.13 21,948.13 21,607 7,785.85 21,558 28,660 Total Controllable Exp 33%36% 100% Off-Site Storage 647.37 1,500 429.84 1,500 1,500 52081 0%100%701.74 29% Pub, Print Ord/Res/Legals 625.34 0 0.00 0 0 52160 0%0%0.00 0% Tuition Reimbursement 100.00 1,100 1,000.00 1,100 4,000 52461 264%100%750.00 91% Uncollectible Accounts 3,992.44 0 27.00- 27- 0 58920 0%0%2,490.14 0% 3,941.88 5,365.15 2,600 1,402.84 2,573 5,500 Total Required Exp 112%54% 99% Telephone Service Expense 645.53 0 0.00 0 0 52121 0%0%524.34 0% Desk Phone Expense 0.00 665 538.06 665 551 52123 17-%100%0.00 81% Cellular Phones 451.45 0 49.98 50 0 52128 0%0%430.50 0% 954.84 1,096.98 665 588.04 715 551 Total Utilities 17-%88% 108% Info Systems Allocation 10,617.00 20,401 13,896.99 20,401 22,368 52185 10%100%14,873.00 68% Liab Admin Alloc 0.00 0 0.00 0 28,305 52245 0%0%0.00 0% Unempl Admin Alloc 0.00 0 0.00 0 74 52246 0%0%0.00 0%
WC Admin Alloc 0.00 0 0.00 0 8,869 52247 0%0%0.00 0%
POB Allocation 24,791.00 55,433 41,574.78 55,433 51,707 53921 7-%100%0.00 75% 14,873.00 35,408.00 75,834 55,471.77 75,834 111,323 Total Alloc Costs & Self Ins 47%73% 100% 15 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:35:16PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Furniture & Equipment 0.00 3,143 0.00 0 0 66180 0%0%0.00 0% Capital Prior
Year Carryover 0.00 0 0.00 0 3,142 66205 0%0%0.00 0%

0.00 0.00 3,143 0.00 0 3,142 Total Capital 0%0% 0%
654,293.10 436,522.65 584,312 398,219.12 553,467 630,046 T otal Expense: 68 % 95 % 8% Net: Revenue Management 4,384,589.88 4,176,722.65 4,129,138 4,839,400 6,652,929 4,061,266.68 16 City of Pomona 2022-23 Proposed Budget
General Services
0101 General Services 3,467,860 5,600,751 4,956,062 Dept Total 3,467,860 5,600,751 4,956,062

EXPENSE BY CATEGORY
Personnel - - ( 350,000)
Operating 2,413,953 4,407,140 4,133,664 Utilities 430 423 386
Alloc Costs 95,453 89, 837 511,362
Trans Out 958,023 1,103,351 660,650 Total 3,467,860 5,600,751 4,956,062
Adm Svc Chg (95,007) ( 96,432) (102,796)
Total 3,372,853 5,504,319 4,853,266
~ GENERAL SERVICES ~

SERVICES PROVIDEDEXPENSE BY DIVISION / FUND
2020-21 Actual
2021-22
Budget
2022-23
Proposed

DEPT STAFFING -
All Funds
Department at a Glance
OPERATIONS - General Fund
There are no positions within this function although
some salaries are allocated from other departments.
2020-21
Actual
2021-22
Budget
2022-23
Proposed
The General Services program accounts for municipal expenditure items not directly attributable to individual departmental operations and/or items benefiting all departments. As a general rule, these activities represent contractual obligations approved by the City Council for the benefit of the City. Included in this budget is the contract for animal control services (Humane Society), dues and subscriptions for various citywide organizations, the property tax administration fee assessed by the County of Los Angeles, and contingency funding for unanticipated expenses (used upon approval of the City Manager).

Operating
Utilities
Alloc Costs
Trans Out
78%
0%
10%
12%

5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:38:21PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0101 General Services
40380 0.00 1,295.72 0 407.25 0 0All Other Revenues 0% 0% 0%

00.00 1,295.72 0 407.25 0All Cha
rges for Services 0% 33% 0 %
80702 48,570.00 0.00 0 0.00 0 0Transfer From Water Fund 0% 0% 0% 80723 141,756.23 93.02 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 0.00 0.00 15,000 0.00 5,000 25,000Trnsf frm American Rescue Plan 0% 33% 67% 25,000190,326.23 93.02 15,000 0.00 5,000All Transfers In 0% 33% 67 % 80400 0.00 3,250.00 0 0.00 0 0Sale of Capital Assets 0% 0% 0%

00.00 3,250.00 0 0.00 0All Other Financing Sources 0% 33% 0 % 190,326.23 4,638.74 15,000.00 407.25 0% 5,000 33% 25,000 67 %T otal Revenue Vacancy Factor 0.00 0 0.00 0 350,000-59994 0%0%0.00 0%

0.00 0.00 0 0.00 0 350,000-T
otal Staffing 0%0% 0%
Postage 97.54 200 0.00 100 200 52063 0%50%0.00 0%
Printing & Copying 284.24 275 4.12 275 275 52064 0%100%0.00 1% Other Expense 4,419.64 5,000 3,039.99 5,000 10,000 52080 100%100%5,399.66 61% Prof Development - Training 0.00 11,200 11,200.00 11,200 11,200 52130 0%100%0.00 100% Dues, Subscriptions & Certs 67,105.18 81,585 78,747.89 81,585 81,585 52140 0%100%69,441.44 97% Chamber of Commerce 50,000.00 50,000 37,500.00 50,000 50,000 52188 0%100%50,000.00 75% Pomona Econ Opp Ctr 75,000.00 75,000 37,500.00 75,000 75,000 52189 0%100%75,000.00 50% Community Programs 128.76 2,500 1,888.24 2,500 2,500 52190 0%100%374.49 76% Controllable Contract Services 47,890.01 122,000 24,655.90 122,000 132,000 52285 8%100%7,719.28 20% Outside Legal Services 5,521.44 150,000 0.00 150,000 165,000 52323 10%100%45,760.91 0% Departmental Expense 250.35 5,500 863.43 1,400 10,000 52350 82%25%3,353.40 16% Computer Related Acquisitions 42,273.77 7,305 0.00 0 0 52403 0%0%4,816.79 0% Other Supplies/Materials 0.00 2,500 881.09 2,500 3,000 52430 20%100%0.00 35% Property Maintenance & Repairs 625.00 2,500 490.00 2,500 2,500 52585 0%100%1,575.00 20% Police Commission Support 0.00 150,000 8,490.00 150,000 185,000 52691 23%100%0.00 6% Contract - City Attorney 911,546.72 1,215,000 417,132.97 1,205,000 1,225,000 52945 1%99%0.00 34% Building Permits 0.00 0 0.00 0 0 58035 0%0%4,828.55 0%
Contingency-General 0.00 181,800 0.00 181,800 250,000 59900 38%100%0.00 0% 2 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:38:21PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
03/31/2022

YEAR-END
ESTIM
ATE
2021-2022 2022-2023%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
268,269.52 1,205,142.65 2,062,365 622,393.63 2,040,860 2,203,260 T otal Controllable Exp 7%30% 99% Pub, Print Ord/Res/Legals 0.00 1,100 0.00 1,100 1,100 52160 0%100%1,135.10 0% Required Contract Services 51,798.54 60,000 24,658.14 60,000 60,000 52274 0%100%56,947.58 41% Humane Society Contract 850,947.00 1,960,000 944,981.86 1,200,000 1,350,000 52324 31-%61%800,906.00 48% Lease Equipment-Citywide 0.00 0 0.00 0 205,629 52572 0%0%0.00 0% Tri-City Mental Health 43,675.00 43,675 0.00 43,675 43,675 52771 0%100%43,675.00 0% Property Tax Admin Fee-SB2557 262,158.96 270,000 253,777.48 270,000 270,000 53915 0%100%240,925.17 94% Uncollectible Accounts 231.05 10,000 10,430.09 10,431 0 58920 0%104%5,846.61 104% A/R Clearing 0.00 0 0.00 0 0 58940 0%0%5.66- 0%
1,149,429.80 1,208,810.55 2,344,775 1,233,847.57 1,585,206 1,930,404 Total Required Exp 18-%53% 68% Telephone Service Expense 430.32 0 0.00 0 0 52121 0%0%0.00 0% Desk Phone Expense 0.00 423 342.38 423 386 52123 9-%100%0.00 81%

0.00 430.32 423 342.38 423 386 Total Utilities 9-%81% 100% Info Systems Allocation 0.00 0 0.00 0 173,227 52185 0%0%0.00 0% Claims Exp - Liab 69,598.00 89,837 67,377.69 89,837 73,223 52235 18-%100%15,118.00 75% Liab Admin Alloc 0.00 0 0.00 0 201,315 52245 0%0%0.00 0% Unempl Admin Alloc 0.00 0 0.00 0 522 52246 0%0%0.00 0%
WC Admin Alloc 0.00 0 0.00 0 63,075 52247 0%0%0.00 0%
Debt Svc Admin Alloc 25,855.34 0 0.00 0 0 53920 0%0%52,799.93 0% 67,917.93 95,453.34 89,837 67,377.69 89,837 511,362 Total Alloc Costs & Self Ins 469%75% 100% Transfer To Equip Repl 80,000.00 100,000 75,000.00 100,000 200,000 89921 100%100%0.00 75% Transfer to Debt Service 320,018.24 319,588 159,794.20 319,588 345,855 89923 8%100%320,038.00 50% Transfer to Self Ins Fund 95,577.00 0 0.00 0 0 89956 0%0%0.00 0% Transfer to Other Funds 2,475.46 0 2,765.41 0 0 89958 0%0%0.00 0% Transfer to CIP Project Fund 345,000.00 568,789 0.00 568,789 0 89987 0%100%1,555,000.00 0% Transfer to Pension Oblig Bond 114,952.28 114,974 57,487.16 114,974 114,795 89988 0%100%112,400.40 50% 1,987,438.40 958,022.98 1,103,351 295,046.77 1,103,351 660,650 Total Transfer Out 40-%27% 100% 3 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:38:21PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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%

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%
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General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
3,473,055.65 3,467,859.84 5,600,751 2,219,008.04 4,819,677 4,956,062 T otal Expense: 40 % 86 % 12-% Net: General Services 2,218,600.79-3,282,729.42- 5,585,751- 4,814,677- 4,931,062-3,463,221.10- 4 City of Pomona 2022-23 Proposed Budget
EXPENSE BY DIVISION / FUND Other Fund
General Fund Special Revenue Funds
Neighborhood Services F130 Neighborhood Stabil - 3 111,486 - - 4110 Custodial Services 354,208 870,208 820,959 F136 Operation Porchlight (RRH) 702,065 1,875,453 1,253,946 4112 Afterschool Rec (Youth) 380,439 990,529 1,066,359 F139 Measure H 2,734,144 2,130,225 1, 634,904 4115 Special Events (City) 176,442 189,475 119,357 F143 Permanent Local Housing Allocation - 2,786,708 1,660,695 4120 Pomona Concert Band 1,758 2,617 2,500 F144 Cannabis Community Benefit Fund - - 250,000 4133 Senior Programs 125,252 274,739 258,019 F189 Grant - Healthy Homes Production - 2,000,000 1,986,800 4141 Natural Grass Athletic Fields 60,662 90,500 99,000 F190 Grant - HOME - ARP - 3,190,091 3,160,091 4145 Ganesha Park Pool 96,179 284,663 297,531 F193 Grant - ESG-CV 559,707 6,306,048 1,304,100 4146 Veterans Park 316,057 442,239 475,120 F197 Comm Dev Block Grant (CDBG) 2,645,980 4,567,558 2, 119,351 4160 Washington Park Pool 34,796 190,729 165,368 F212 Emergency Solutions Grant 164,013 250,781 177,141 4201 Comm Svcs Admin 1,338,675 1,231,131 1,121,291 F214 Home Grant 1,276,815 4,092,263 2,621,406 4191 Youth Commitment - - 1,000,000 F215 Grant - Miscellaneous 959,023 4,028,507 2,442,403 4204 Neighborhood Svcs Admin 122,551 130,182 325,232 F229 Lead Based Paint Grant 603,996 3,199,217 2, 662,125 Dept Total - GF 3,007,019 4,697,012 5,750,736 F257 Cal Home Reuse Grant 113,482 645,871 337,000 GENERAL FUND EXPENSE BY CATEGORY F264 Cal Home Grant 150,745 720,000 372,000 F226 Senior Nutrition 602,934 849,930 304,560 Dept total - Spec Rev Funds 10,624,390 36,642,652 22,286,522 Personnel 1,354,043 2,176,181 2,854,619 Pomona Housing Authority Operating 360,093 1,475,191 1,791,531 F131 Low Mod Housing Asset 1,081,210 900,111 918,556 Utilities 233,346 322,314 366,352 F205 HUD Voucher 15,930,351 21,216,011 17,565,971 Capital 30,659 10,468 - F218 Continuum of Care Program 1,472,365 2,780,672 2,135,479 Alloc Costs 488,265 489,718 521,707 F249 Housing Authority Admin 137,313 170,154 144,210 Trans Out 540,612 223,140 216,527 Housing Authority Total 18,621,238 25,066,948 20,764,216 Total 3,007,019 4,697,012 5,750,736 Department Total 32,252,646 61,709,600 43,050,738 ~ NEIGHBORHOOD SERVICES ~

DEPT STAFFING -
All Funds
2020-21
Actual
2021-22
Budget
2022-23
Proposed

OPERATIONS -
General Fund
2020-21 Actual
2021-22
Budget
2022-23
Proposed
2020-21
Actual
2021-22
Budget
2022-23
Proposed
Department at a Glance
Personnel
Operating
Utilities
Capital
Alloc Costs
Trans Out
50%
31%
6%
0%
9%
4%
2018 2019 2020 2021 2022
29 30 31 33 38

Services Provided
~ Neighborhood Services ~

The Neighborhood Services Department is comprised of three divisions: the Community Services Division, the Pomona Housing Authority, and the Housing Services Division. The Community Services Division provides a wide range of programs, services, educational and recreational opportunities for the constructive use of leisure time, and a unique blend of human services programs that assist indivi duals, youths, seniors, and families. The Pomona Housing Authority provides rental assistance to approximately 1,100 lower income households in Pomona, serves as the Housing Successor Agency, and hosts the City’s Homeless Services Unit. The Housing Services Division administers over $8,000,000 in federal, state , and local grant funding and is devoted to improving the housing stock of Pomona by preserving the structural integrity of Pomona’s older homes, enhancing the aesthetics of existing residential neighborhoods, promoting sa fe and quality housing, and facilitating the construction of new housing. Through its many programs, the Housing Authority and Housing Services Division strive to assist the very low to moderate income community in meeting its affordable housing needs in the areas of rental assistance, residential rehabilitation, homeownership opportunities, economic development , and capital improvements. In addition, the City’s Homeless Services Unit oversees several rental assistance programs for homeless households and administers shelter operation funding for the Pomona Hope for Home Service Center. The Government and Community Affairs Manager furthers local community efforts by working with state, local, and federal government liaisons, and collaborates with local community organizations to further programs and policies that meet city objectives.

Division Details

Program 4110 – Custodial Services
Custodial Services provides for the daily cleaning and general care of the City’s community center locations, staffs all facility and class rentals, and assists with special events /meetings as presented by the City or outside groups utilizing City property.

Program 4112 – Afterschool Recreation (Youth)
This program provides staff and supplies necessary to operate all 13 recreation sites and programming. Sites include: Garfield, Jaycee, Kellogg, Kennedy, Kiwanis, La Casita, Philadelphia, Phillips Ranch, Ralph Welch, Renacimiento, Washington, Westmont, and Willie White.

Program 4115 – Special Events (City)
This program provides for the administration, programming, and supplies for various youth and family -focused special events. It receives partial offset funding through a portion of revenue received from non-moving violations.

Program 4120 – Pomona Concert Band
Funding to provide support services and insurance coverage for equipment of the Pomona Concert Band.

Program 4133 – Senior Citizens
Operation of the Palomares Senior Center and senior related events and programs, such as the Monday Night Dance. Also provides for the City’s portion of the required match for the Senior Citizens Meals Program grant through Los Angeles County.

2 Program 4141 – Natural Grass Athletic Fields
This program houses the revenue from the rental of natural grass athletic fields and utilities associated with Community Services park facilities.

Program 4145 – Ganesha Park Pool
Provides for the summer operation of the Ganesha Park Pool and waterslide through a contract; including chemical maintenance and year-round care of the swimming pool complex. Also includes custodial cleaning of the facility in preparation of, during, and immediately following the pool season.

Program 4146 – Veterans Park
Provides for daily operations at the Veterans Park Soccer Complex; staffing, security, supplies, and turf maintenance.

Program 4160 – Washington Park Pool
This program provides for the summer operations of the Washington Park Pool through a contract. The pool is emptied and maintenance operations are shut down during the off season. A lso includes the custodial cleaning of the facility in preparation of, du ring, and immediate ly following the pool season.

Program 4201 – Community Services Administration
Provides funding for Division management and administrative staff and supplies. Also includes the City’s recreation guide, Parks and Recreation Commission, Community Life Commission, and Youth Commission.

Program 4204 – Government and Community Affairs
Funding to provide staffing to facilitate and promote the coordination of activities between city government and the Pomona community.

3 5/3/2022 C I T Y O F P O M O N A
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
4100 All Neighborhood Services
40237 101,715.00 97,836.00 95,000 101,624.00 95,000 95,000Parking Violations 107% 100% 0% 95,000101,715.00 97,836.00 95,000 101,624.00 95,000All Fines 0% 124% 0 % 40191 33,084.76 1,565.99 6,563 4,475.50 7,936 23,500Rentals - Facilities 68% 121% 258% 23,50033,084.76 1,565.99 6,563 4,475.50 7,936All Rev from Use of $ & Prop 0% 124% 258 % 40680 1,380.00 30.00 338 200.00 500 1,000Custodial Fees 59% 148% 196% 1,0001,380.00 30.00 338 200.00 500All Fees 0% 124% 196 %

00.00 0.00 0 0.00 0All Other Misc Revenue 0% 124% 0 %
40380 14,292.59 8,953.74 1,000 4,809.72 7,000 7,500All Other Revenues 481% 700% 650% 40510 18,522.50 8,069.50 11,225 15,066.11 22,725 22,000Swimming Pool Revenue 134% 202% 96% 40560 2,340.00 0.00 0 0.00 0 0Senior Dances 0% 0% 0%
40610 209,095.25 32,796.50 34,875 40,881.20 50,625 45,000Municipal Sports Revenue 117% 145% 29% 40611 6,560.00 1,120.00 2,500 5,960.00 7,500 7,000Swim Lessons 238% 300% 180% 81,500250,810.34 50,939.74 49,600 66,717.03 87,850All Charges for Services 0% 124% 64 % 80881 0.00 0.00 33,500 33,500.00 33,500 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 33,500 33,500.00 33,500All Transfers In 0% 124% 0 % 80400 500.00 0.00 0 3,950.00 3,950 0Sale of Capital Assets 0% 0% 0% 0500.00 0.00 0 3,950.00 3,950All Other Financing Sources 0% 124% 0 % 387,490.10 150,311.73 185,001.00 210,466.53 0% 228,736 124% 201,000 9 %Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 20,900 51006 0%0%0.00 0% Earnings & Benefits 91
1,158.42 1,313,321 724,817.67 1,147,034 1,307,145 51012 0%87%929,184.77 55% All Overtime - Non Sworn 24,883.84 36,500 27,187.95 65,500 48,500 51030 33%179%24,219.27 74% Hourly 391,870.63 807,772 444,050.72 801,436 1,465,474 51040 81%99%797,207.52 55% Holiday - Non Sworn 0.00 0 86.19 87 100 51042 0%0%0.00 0% Retirement/Termination Payout 12,716.27 0 12,248.98 12,249 0 51059 0%0%11,653.02 0% Callback Pay 253.11 200 189.43 750 500 51066 150%375%233.80 95% Total Buybacks 13,160.23 18,388 9,453.90 9,454 12,000 51080 35-%51%7,451.49 51% 1,769,949.87 1,354,042.50 2,176,181 1,218,034.84 2,036,510 2,854,619 Total Staffing 31%56% 94% Temporary Agency Svcs 0.00 0 0.00 0 0 51055 0%0%10,607.10 0% 4 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:33:45PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Office Supplies 17,448.94 9,900 5,292.35 9,900 9,900 52060 0%100%7,855.15 53% Postage 434.34 400 67.20 400 400 52063 0%100%159.72 17% Printing & Copying 28,528.1
1 36,750 4,534.41 36,750 38,450 52064 5%100%6,524.31 12% Mileage Reimbursement 466.88 4,450 809.28 3,700 4,600 52090 3%83%2,825.27 18% Prof Development - Training 190.00 4,334 0.00 9,334 13,934 52130 222%215%6,995.17 0% Dues, Subscriptions & Certs 1,135.00 1,800 145.00 1,800 1,800 52140 0%100%1,575.00 8% Advertising 85.30 150 0.00 150 150 52191 0%100%501.94 0% Performance/Artist Fee 0.00 10,600 0.00 10,600 10,000 52196 6-%100%6,851.72 0% Special Programs 9,439.60 8,900 7,552.83 8,900 8,900 52282 0%100%6,723.75 85% Controllable Contract Services 5,675.00 383,150 0.00 383,150 750 52285 100-%100%2,436.41 0% Departmental Expense 825.64 7,902 1,656.65 7,902 7,902 52350 0%100%175.85 21% Small Tools & Equipment 1,655.47 41,715 36,101.87 41,715 6,000 52402 86-%100%2,187.08 87% Computer Related Acquisitions 27,511.23 54,558 872.03 56,558 40,358 52403 26-%104%40,016.39 2% Other Supplies/Materials 16,477.89 30,850 7,130.59 33,350 30,850 52430 0%108%20,102.39 23% Swimming Pool Supplies 16,398.90 47,690 22,603.66 49,000 49,000 52491 3%103%21,766.33 47% General Maint & Repairs 14,712.90 310,610 7,650.32 311,500 38,900 52580 87-%100%2,991.98 2% Office Equip Maint/Repair 70.03 1,950 360.22 1,950 1,650 52581 15-%100%1,440.76 18% Activity Program Supplies 54,426.28 53,700 27,011.78 57,130 53,700 52620 0%106%33,224.42 50% Contract - Swim Operations 59,636.15 304,608 109,895.00 304,608 304,608 52929 0%100%108,028.77 36% Contract - Security 86,442.82 123,700 62,490.45 120,700 131,025 52937 6%98%124,246.44 51% Supplementals 0.00 0 0.00 0 1,000,000 59993 0%0%0.00 0% 407,235.95 341,560.48 1,437,717 294,173.64 1,449,097 1,752,877 Total Controllable Exp 22%20% 101% Data Communications Lines 4,701.03 16,950 3,976.03 16,950 16,950 52150 0%100%4,366.57 23% Regulatory Compliance 586.50 2,704 1,368.00 2,704 2,704 52299 0%100%1,294.00 51% Uniform Service 3,827.07 8,000 4,735.38 6,000 8,000 52390 0%75%6,123.00 59% Automation-Maintenance 9,418.32 9,820 10,975.87 12,000 11,000 52588 12%122%5,823.25 112% 17,606.82 18,532.92 37,474 21,055.28 37,654 38,654 Total Required Exp 3%56% 100% Gas & Electricity 162,439.42 240,880 173,671.75 255,900 281,490 52070 17%106%207,944.68 72% Water 18,534.66 18,500 12,395.77 26,500 20,000 52071 8%143%12,758.41 67% Telephone Service Expense 43,194.72 47,243 38,244.91 48,672 50,150 52121 6%103%43,900.54 81% Desk Phone Expense 0.00 1,329 1,076.04 1,329 1,212 52123 9-%100%0.00 81% 5 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:33:45PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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YR END/
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Cellular Phones 7,006.77 11,400 8,165.03 13,500 9,750 52128 14-%1 18%6,942.20 72% Air Cards 2,170.50 2,962 2,431.51 4,350 3,750 52151 27%147%1,824.48 82% 273,370.31 233,346.07 322,314 235,985.01 350,251 366,352 Total Utilities 14%73% 109% Info Systems Allocation 214,767.00 102,767 70,004.18 102,767 143,708 52185 40%100%166,256.00 68% Claims Exp - Liab 10,041.00 339 254.16 339 316 52235 7-%100%18,530.00 75% Liab Admin Alloc 122,216.00 199,554 149,665.41 199,554 139,373 52245 30-%100%113,760.00 75% Unempl Admin Alloc 457.00 540 405.00 540 356 52246 34-%100%613.00 75% WC Admin Alloc 45,064.00 53,549 40,161.69 53,549 42,883 52247 20-%100%53,331.00 75% Fleet Operation 49,106.00 28,738 21,553.47 28,738 23,763 52420 17-%100%53,138.00 75% POB Allocation 46,614.00 104,231 78,173.28 104,231 171,308 53921 64%100%0.00 75% 405,628.00 488,265.00 489,718 360,217.19 489,718 521,707 Total Alloc Costs & Self Ins 7%74% 100% Furniture & Equipment 30,659.42 0 0.00 0 0 66180 0%0%0.00 0% Other Equipment 0.00 10,468 0.00 10,268 0 66189 0%98%0.00 0%

0.00 30,659.42 10,468 0.00 10,268 0 Total Capital 0%0% 98% Transfer to Debt Service 121,480.56 120,262 60,130.74 120,262 118,967 89923 1-%100%117,857.00 50% Transfer To Sr Citizen Nutr 119,131.90 102,878 88,854.73 102,878 97,560 89935 5-%100%95,235.48 86% Transfer to CIP Project Fund 300,000.00 0 0.00 0 0 89987 0%0%0.00 0% 213,092.48 540,612.46 223,140 148,985.47 223,140 216,527 Total Transfer Out 3-%67% 100% 3,086,883.43 3,007,018.85 4,697,012 2,278,451.43 4,596,638 5,750,736 Total Expense : 49 % 98 % 22% Net: All Neighborhood Services 2,067,984.90-2,699,393.33- 4,512,01 1- 4,367,902- 5,549,736-2,856,707.12- 6 Line Item
Details by
Division
5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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THRU BUDGET
41 10 Custodial Services
40191 32,931.76 1,565.99 6,563 3,102.50 6,563 22,500Rentals - Facilities 47% 100% 243% 22,50032,931.76 1,565.99 6,563 3,102.50 6,563All Rev from Use of $ & Prop 0% 127% 243 % 40680 1,380.00 30.00 338 200.00 500 1,000Custodial Fees 59% 148% 196% 1,0001,380.00 30.00 338 200.00 500All Fees 0% 127% 196 % 40380 5,552.75 0.00 0 0.00 0 0All Other Revenues 0% 0% 0% 05,552.75 0.00 0 0.00 0All Char
ges for Services 0% 127% 0 %
80881 0.00 0.00 8,350 8,350.00 8,350 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 8,350 8,350.00 8,350All Transfers In 0% 127% 0 % 80400 0.00 0.00 0 3,950.00 3,950 0Sale of Capital Assets 0% 0% 0%

00.00 0.00 0 3,950.00 3,950All Other Financing Sources 0% 127% 0 % 39,864.51 1,535.99 15,251.00 15,602.50 0% 19,363 127% 23,500 54 %Total Revenue Earnings & Benefits 73,665.60 305,141 132,438.15 189,085 312,615 51012 2%62%161,572.28 43% All Overtime - Non Sworn 24,274.70 35,000 19,920.17 60,000 40,000 51030 14%171%24,219.27 57% Hourly 109,133.77 160,819 84,496.84 160,000 275,943 51040 72%99%157,259.87 53% Holiday - Non Sworn 0.00 0 86.19 87 100 51042 0%0%0.00 0% Retirement/T
ermination Payout 0.00 0 0.00 0 0 51059 0%0%11,653.02 0% Callback Pay 253.11 200 189.43 750 500 51066 150%375%233.80 95% Total Buybacks 0.00 2,750 0.00 0 0 51080 0%0%0.00 0%
354,938.24 207,327.18 503,910 237,130.78 409,922 629,158 Total Staffing 25%47% 81% Small Tools & Equipment 1,655.47 6,000 387.49 6,000 6,000 52402 0%100%2,187.08 6% Computer Related Acquisitions 0.00 0 0.00 0 0 52403 0%0%299.98 0% Other Supplies/Materials 8,605.87 17,150 1,813.36 17,150 17,150 52430 0%100%14,736.21 11% General Maint & Repairs 11,752.78 210,000 0.00 210,000 10,000 52580 95-%100%2,139.79 0% Activity Program Supplies 8,835.63 0 0.00 0 0 52620 0%0%0.00 0% Contract - Security 155.84 8,000 137.69 5,000 10,000 52937 25%63%7,131.52 2% 26,494.58 31,005.59 241,150 2,338.54 238,150 43,150 Total Controllable Exp 82-%1% 99% Regulatory Compliance 0.00 380 0.00 380 380 52299 0%100%0.00 0% 7 5/3/2022 C I T Y O F P O M O N A
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Uniform Service 3,827.07 8,000 4,735.38 6,000 8,000 52390 0%75%6,123.00 59% 6,123.00 3,827.07 8,380 4,735.38 6,380 8,380 Total Required Exp 0%57% 76% Gas & Electricity 53,898.84 68,900 53,192.17 68,900 75,790 52070 10%100%52,981.57 77% Cellular Phones 1,381.83 2,000 1,633.91 2,500 2,500 52128 25%125%1,124.26 82% 54,105.83 55,280.67 70,900 54,826.08 71,400 78,290 T
otal Utilities 10%77% 101%
Fleet Operation 49,106.00 28,738 21,553.47 28,738 23,763 52420 17-%100%53,138.00 75% POB Allocation 7,661.00 17,130 12,847.50 17,130 38,218 53921 123%100%0.00 75% 53,138.00 56,767.00 45,868 34,400.97 45,868 61,981 Total Alloc Costs & Self Ins 35%75% 100% 494,799.65 354,207.51 870,208 333,431.75 771,720 820,959 Total Expense : 38 % 89 % 6-% Net: Custodial Services 317,829.25-454,935.14- 854,957- 752,357- 797,459-352,671.52- 8 5/3/2022 C I T Y O F P O M O N A
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THRU BUDGET
41 12 Afterschool Recreation (Youth)
80881 0.00 0.00 7,850 7,850.00 7,850 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 7,850 7,850.00 7,850All
Transfers In 0% 100% 0 %

0.00 0.00 7,850.00 7,850.00 0% 7,850 100% 0 0 %Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 20,900 51006 0%0%0.00 0% Earnings & Benefits 206,870.66 151,427 105,894.38 155,829 168,193 51012 11%103%225,896.82 70% All Overtime - Non Sworn 0.00 1,500 2,661.14 3,000 5,000 51030 233%200%0.00 177% Hourly 81,336.53 340,218 178,588.49 335,000 787,028 51040 131%98%421,314.97 52% Retirement/T
ermination Payout 12,716.27 0 0.00 0 0 51059 0%0%0.00 0% Total Buybacks 3,936.80 3,618 0.00 0 0 51080 0%0%0.00 0% 647,211.79 304,860.26 496,763 287,144.01 493,829 981,121 Total Staffing 98%58% 99% Office Supplies 4,196.76 2,000 1,110.74 2,000 2,000 52060 0%100%1,000.00 56% Printing & Copying 565.98 1,300 19.44 1,300 2,500 52064 92%100%826.88 1% Mileage Reimbursement 0.00 2,600 688.14 2,600 2,750 52090 6%100%2,196.81 26% Prof Development - Training 190.00 500 0.00 5,500 10,000 52130 1,900%1,100%489.84 0% Dues, Subscriptions & Certs 0.00 0 0.00 0 0 52140 0%0%130.00 0% Controllable Contract Services 5,600.00 382,400 0.00 382,400 0 52285 0%100%530.00 0% Small Tools & Equipment 0.00 16,513 16,512.69 16,513 0 52402 0%100%0.00 100% Computer Related Acquisitions 15,938.11 33,980 849.99 33,980 19,780 52403 42-%100%26,365.36 3% Activity Program Supplies 32,343.84 23,000 10,531.25 23,000 23,000 52620 0%100%11,688.66 46% Contract - Security 186.87 2,400 0.00 2,400 2,400 52937 0%100%1,054.47 0% 44,282.02 59,021.56 464,693 29,712.25 469,693 62,430 Total Controllable Exp 87-%6% 101% Gas & Electricity 1,020.92- 2,000 1,140.55 2,000 2,200 52070 10%100%2,756.38 57% Water 0.00 1,000 0.00 1,000 0 52071 0%100%0.00 0%
Cellular Phones 3,144.84 2,500 2,834.81 3,750 0 52128 0%150%3,090.93 113% Air Cards 0.00 600 0.00 600 0 52151 0%100%0.00 0%
5,847.31 2,123.92 6,100 3,975.36 7,350 2,200 Total Utilities 64-%65% 120% POB Allocation 10,274.00 22,973 17,229.78 22,973 20,608 53921 10-%100%0.00 75% 9 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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THRU BUDGET

0.00 10,274.00 22,973 17,229.78 22,973 20,608 Total Alloc Costs & Self Ins 10-%75% 100% Furniture & Equipment 4,159.42 0 0.00 0 0 66180 0%0%0.00 0%

0.00 4,159.42 0 0.00 0 0 Total Capital 0%0% 0%
697,341.12 380,439.16 990,529 338,061.40 993,845 1,066,359 Total Expense : 34 % 100 % 8% Net: Afterschool Recreation
(Youth
)
330,211.40-697,341.12- 982,679- 985,995- 1,066,359-380,439.16- 10 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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THRU BUDGET
41 15 Special Events (City)
40237 101,715.00 73,585.00 95,000 62,410.00 95,000 95,000Parking Violations 66% 100% 0% 95,000101,715.00 73,585.00 95,000 62,410.00 95,000All Fines 0% 100% 0 % 80881 0.00 0.00 3,300 3,300.00 3,300 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 3,300 3,300.00 3,300All Transfers In 0% 100% 0 % 101,715.00 73,585.00 98,300.00 65,710.00 0% 98,300 100% 95,000 3-%Total Revenue Earnings & Benefits 122,217.14 151,124 62,852.43 158,624 86,185 51012 43-%105%131,781.14 42% Total Buybacks 0.00 3,030 0.00 0 0 51080 0%0%0.00 0%
131,781.14 122,217.14 154,154 62,852.43 158,624 86,185 T otal Staffing 44-%41% 103%
Printing & Copying 0.00 2,000 16.05 2,000 2,000 52064 0%100%164.15 1% Other Supplies/Materials 0.00 0 1,144.08 0 0 52430 0%0%0.00 0% Activity Program Supplies 11,058.47 16,200 15,160.73 19,230 16,200 52620 0%119%16,125.89 94% Contract - Security 966.64 4,400 2,467.04 4,400 4,400 52937 0%100%164.00 56% 16,454.04 12,025.11 22,600 18,787.90 25,630 22,600 Total Controllable Exp 0%83% 113% Claims Exp - Liab 10,012.00 2 1.44 2 2 52235 0%100%17,376.00 72% POB Allocation 5,688.00 12,719 9,539.28 12,719 10,570 53921 17-%100%0.00 75% 17,376.00 15,700.00 12,721 9,540.72 12,721 10,572 Total Alloc Costs & Self Ins 17-%75% 100% Furniture & Equipment 26,500.00 0 0.00 0 0 66180 0%0%0.00 0%

0.00 26,500.00 0 0.00 0 0 Total Capital 0%0% 0%
165,611.18 176,442.25 189,475 91,181.05 196,975 119,357 Total Expense : 48 % 104 % 37-% Net: Special Events (City) 24,679.05-63,896.18- 91,175- 98,675- 24,357-102,857.25- 11 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
4120 Pomona Concert Band
Office Equip Maint/Repair 8.07 300 0.00 300 0 52581 0%100%146.42 0% 146.42 8.07 300 0.00 300 0 Total Controllable Exp 0%0% 100% Liab
Admin Alloc 1,750.00 2,317 1,737.72 2,317 2,500 52245 8%100%1,784.00 75% 1,784.00 1,750.00 2,317 1,737.72 2,317 2,500 Total Alloc Costs & Self Ins 8%75% 100% 1,930.42 1,758.07 2,617 1,737.72 2,617 2,500 Total Expense : 66 % 100 % 4-% Net: Pomona Concert Band 1,737.72-1,930.42- 2,617- 2,617- 2,500-1,758.07- 12 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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4133 Senior Programs
40560 2,340.00 0.00 0 0.00 0 0Senior Dances 0% 0% 0%
02,340.00 0.00 0 0.00 0All Char
ges for Services 0% 100% 0 %
80881 0.00 0.00 4,000 4,000.00 4,000 0Trnsf frm American Rescue Plan 100% 100% 0%

00.00 0.00 4,000 4,000.00 4,000All Transfers In 0% 100% 0 % 2,340.00 0.00 4,000.00 4,000.00 0% 4,000 100% 0 0 %Total Revenue Earnings & Benefits 0.00 82,704 36,152.35 68,920 72,725 51012 12-%83%0.00 44% All Overtime - Non Sworn 0.00 0 884.46 1,500 2,500 51030 0%0%0.00 0% Hourly 765.59 33,956 8,833.78 33,956 38,928 51040 15%100%23,318.82 26% 23,318.82 765.59 116,660 45,870.59 104,376 1
14,153 Total Staffing 2-%39% 89%
Office Supplies 40.56 600 629.17 600 600 52060 0%100%187.49 105% Printing & Copying 53.73 1,000 14.96 1,000 1,500 52064 50%100%407.93 1% Mileage Reimbursement 0.00 1,000 54.95 250 1,000 52090 0%25%47.73 5% Prof Development - Training 0.00 0 0.00 0 100 52130 0%0%75.00 0% Performance/Artist Fee 0.00 10,600 0.00 10,600 10,000 52196 6-%100%6,851.72 0% Small Tools & Equipment 0.00 19,202 19,201.69 19,202 0 52402 0%100%0.00 100% Computer Related Acquisitions 0.00 1,000 0.00 3,000 1,000 52403 0%300%2,480.56 0% General Maint & Repairs 327.12 1,000 333.19 1,000 1,000 52580 0%100%519.85 33% Activity Program Supplies 0.00 13,000 730.96 13,000 13,000 52620 0%100%5,385.13 6% Contract - Security 0.00 2,400 0.00 2,400 2,400 52937 0%100%694.85 0% 16,650.26 421.41 49,802 20,964.92 51,052 30,600 Total Controllable Exp 39-%42% 103% Data Communications Lines 2,045.78 2,650 1,859.80 2,650 2,650 52150 0%100%2,231.76 70% 2,231.76 2,045.78 2,650 1,859.80 2,650 2,650 Total Required Exp 0%70% 100% Telephone Service Expense 2,367.33 2,349 2,187.20 3,200 3,400 52121 45%136%2,355.49 93% Cellular Phones 519.94 400 468.26 750 750 52128 88%188%389.44 117% 2,744.93 2,887.27 2,749 2,655.46 3,950 4,150 Total Utilities 51%97% 144% 13 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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THRU BUDGET
POB Allocation 0.00 0 0.00 0 8,906 53921 0%0%0.00 0%

0.00 0.00 0 0.00 0 8,906 Total
Alloc Costs & Self Ins 0%0% 0%
Transfer To Sr Citizen Nutr 119,131.90 102,878 88,854.73 102,878 97,560 89935 5-%100%95,235.48 86% 95,235.48 119,131.90 102,878 88,854.73 102,878 97,560 Total Transfer Out 5-%86% 100% 140,181.25 125,251.95 274,739 160,205.50 264,906 258,019 Total Expense : 58 % 96 % 6-% Net: Senior Programs 156,205.50-137,841.25- 270,739- 260,906- 258,019-125,251.95- 14 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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4141 Natural Grass
Athletic Fields
40610 35,879.50 2,243.25 6,750 20,364.95 22,500 25,000Municipal Sports Revenue 302% 333% 270% 25,00035,879.50 2,243.25 6,750 20,364.95 22,500All Char ges for Services 0% 333% 270 %
35,879.50 2,243.25 6,750.00 20,364.95 0% 22,500 333% 25,000 270 %Total Revenue

0.00 0.00 0 0.00 0 0 Total Staf fing 0%0% 0%
Gas & Electricity 56,655.37 85,000 67,402.24 90,000 99,000 52070 16%106%77,734.83 79% Water 4,006.21 5,500 1,988.83 5,500 0 52071 0%100%2,786.94 36% 80,521.77 60,661.58 90,500 69,391.07 95,500 99,000 Total Utilities 9%77% 106% 80,521.77 60,661.58 90,500 69,391.07 95,500 99,000 Total Expense : 77 % 106 % 9% Net: Natural Grass Athletic
Fields
49,026.12-44,642.27- 83,750- 73,000- 74,000-58,418.33-
15 5/3/2022 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 6:31:15PMReport No. 1234 101 2019-2020 2020-2021 2021-2022 2021-2022
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THRU BUDGET
4145 Ganesha Park Pool
40191 153.00 0.00 0 1,373.00 1,373 1,000Rentals - Facilities 0% 0% 0% 1,000153.00 0.00 0 1,373.00 1,373All Rev from Use of $ & Prop 0% 310% 0 % 40510 15,342.50 5,325.00 6,000 14,181.75 17,500 17,500Swimming Pool Revenue 236% 292% 192% 4061
1 6,560.00 1,120.00 2,500 5,960.00 7,500 7,000Swim Lessons 238% 300% 180% 24,50021,902.50 6,445.00 8,500 20,141.75 25,000All Charges for Services 0% 310% 188 % 22,055.50 6,445.00 8,500.00 21,514.75 0% 26,373 310% 25,500 200 %Total Revenue Hourly 481.56 5,670 2,047.22 5,670 5,708 51040 1%100%982.13 36% 982.13 481.56 5,670 2,047.22 5,670 5,708 Total Staf
fing 1%36% 100%
Other Supplies/Materials 309.47 2,500 1,697.92 5,000 2,500 52430 0%200%2,500.00 68% Swimming Pool Supplies 8,065.90 22,690 13,276.76 24,000 24,000 52491 6%106%11,712.08 59% General Maint & Repairs 833.00 3,610 3,475.52 4,500 10,500 52580 191%125%274.34 96% Activity Program Supplies 723.44 350 588.84 750 350 52620 0%214%0.00 168% Contract - Swim Operations 45,000.00 201,483 76,250.00 201,483 201,483 52929 0%100%65,647.02 38% 80,133.44 54,931.81 230,633 95,289.04 235,733 238,833 Total Controllable Exp 4%41% 102% Regulatory Compliance 549.50 1,740 1,057.00 1,740 1,740 52299 0%100%1,020.00 61% 1,020.00 549.50 1,740 1,057.00 1,740 1,740 Total Required Exp 0%61% 100% Gas & Electricity 38,971.47 34,980 29,934.67 45,000 49,500 52070 42%129%33,970.94 86% Telephone Service Expense 1,244.17 1,172 1,144.26 1,750 1,750 52121 49%149%1,184.64 98% 35,155.58 40,215.64 36,152 31,078.93 46,750 51,250 Total Utilities 42%86% 129% Other Equipment 0.00 10,468 0.00 10,268 0 66189 0%98%0.00 0%

City Council / Housing AuthorityMay 9, 2022

City Council / Housing Authority
May 9, 2022